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Home My WebLink AboutFY 2018-2019 -- Approved Annual Budget2018-2019 CITY OF COLLEGE STATION APPROVED ANNUAL BUDGET City of College Station, Texas Approved Budget for Fiscal Year 2019 October 1, 2018 to September 30, 2019 Principal City Officials, October 2018 Elected Officials Mayor .................................................................................................................................................................. Karl Mooney City Council Place 1 .................................................................................................................................................. Bob Brick City Council Place 2 ....................................................................................................................................... Jerome Rektorik City Council Place 3 ............................................................................................................................................ Linda Harvell City Council Place 4 ............................................................................................................................................. Barry Moore City Council Place 5 ............................................................................................................................................. John Nichols City Council Place 6/Mayor Pro Tem............................................................................................................... James Benham City Administration Interim City Manager .............................................................................................................................................. Jeff Capps Deputy City Manager ................................................................................................................................................... Vacant Assistant City Manager ........................................................................................................................................ Jeff Kersten Director of Planning and Development Services ...................................................................................... Jennifer Prochazka Director of Finance ................................................................................................................................... Mary Ellen Leonard Director of Public Communications .......................................................................................................................... Jay Socol Director of Water Services ................................................................................................................................ Gary Mechler Director of Electric Utility ................................................................................................................................ Timothy Crabb Chief of Police ................................................................................................................................................ Scott McCollum Fire Chief ................................................................................................................................................. Jonathan McMahan Director of Public Works ................................................................................................................................ Donald Harmon Director of Parks and Recreation ...................................................................................................................... David Schmitz Chief Information Officer ................................................................................................................................. Sindhu Menon Director of Human Resources .............................................................................................................................. Alison Pond Director of Community Services .......................................................................................................................... Debbie Eller Director of Economic Development ..................................................................................................................... Natalie Ruiz City Attorney ................................................................................................................................................... Carla Robinson City Secretary ...................................................................................................................................................... Tanya Smith Internal Auditor ......................................................................................................................................................... Ty Elliott Source: Public Communications Office 2018 Community Profile City of College Station Home of Texas A&M University College Station is home to Tex as A& M University, one of the country’ s largest public institutions. The Aggies are members of the pow erful Southeastern Conference, making big-time college sports a maj or local attraction. A& M’ s international influence supplies a healthy diversity of race, culture, and nationality that reflects much of the vibrancy, tradition, and spirit that make the community a special place. Nationally recognized College Station is ranked No. 3 on Forbes’ list of the best small U.S. places for business and careers and has been recognized as one of the nation’ s top 10 cities for families and retirees. In addition, College Station is rated as the top college tow n in Tex as and is listed as one of the 15 fastest-grow ing metros in the country. Meanw hile, the city boasts one of the low est property tax rates in Tex as. College Station is located in the heart of central Tex as w ithin a three-hour drive of five of the nation’ s 20 largest cities. A netw ork of w ell-maintained highw ays and a regional airport served by maj or airlines provide convenient access from j ust about anyw here. College Station is the only city in the country w ith six nationally accredited departments - - parks, public w orks, w ater, fire, police and public safety communications. Source: Public Communications Office 2018 Safe and family-friendly College Station is among the safest and most family-friendly communities in Tex as, consistently maintaining one of the state’ s low est crime rates. Kiplinger’ s has ranked College Station among the nation’ s 10 best places to raise a family, and the College Station Independent School District is rated among the nation’ s best and has produced more than 100 national merit semifinalists in the last decade. The George Bush Presidential Library and Museum is one of the region' s most popular tourist attractions w ith more than 125,000 annual visitors. The Brazos Valley Veterans Memorial at Veterans Park is another top attraction that features memorials for every American w ar. Abundant recreation College Station’ s 58 public parks cover almost 1,400 acres, w ith many providing amenities such as tennis and basketball courts, sw imming pools, dog parks, playgrounds, picnic pavilions, w alking/j ogging and nature trails, a competition-q uality skate park, and a large outdoor amphitheater and festival site. The city offers a variety of adult and youth recreational programs such as softball, basketball, volleyball and kickball leagues, summer sw im lessons, and a competitive sw im team, to name a few . College Station is also a freq uent host of the Tex as Amateur Athletic Federation’ s Games of Tex as. Thriving economy In 2018, College Station ranked No. 1 on CardRates’ s list of U.S. cities poised to thrive economically. The city has w orked closely w ith Tex as A& M and the City of Bryan to develop a high-tech research area that w ill spark the area’ s economic grow th for years to come. Through August 2018, the area’ s unemployment rate stood at 3.3 percent, w hich ranks among the low est in Tex as and nationally. Information accurate as of July 2018 College Station History The community’ s origins go back to the founding of Tex as A& M College, w hich opened in 187 6 as Tex as' first state institution of higher education. Because of the school' s isolation, school administrators provided facilities for those w ho w ere associated w ith the college. The campus became the focal point of community development. The area w as designated as College Station, Tex as by the Postal Service in 187 7 . The name w as derived from the train station located to the w est of the campus. The grow th of both the community and college influenced residents' desire to create a municipal government, and the City of College Station w as incorporated in 1938. The incorporation w as a result of a petition by 23 men, representing on and off campus interests, to the board of directors of the college. The board of directors had no obj ection to the annex ation and suggested that a belt around the campus be included in the proposed city. Citizens voted 217 to 39 on Oct. 19, 1938, to incorporate. The first city council meeting w as held on Feb. 25, 1939, in the Administration Building on the A& M campus. The city council adopted a governmental structure similar to the council-manager form of government. At the time of incorporation, state law did not allow a general law city to hire a city manager. As a result, College Station employed a business manager until 1943 w hen state law w as changed to permit general law cities to make use of the council-manager form of government. In fact, College Station w as the first general law city in the State of Tex as to employ a city manager. When College Station' s population ex ceeded 5,000 in 1952, College Station voters approved a home rule charter that provided for the council-manager form of government. The first College Station City Council in 1938. TABLE OF CONTENTS Coversheet - Statement Required by Texas House Bill 3195 ...................................................................... i Transmittal Letter ........................................................................................................................................... iii Executive Summary Executive Summary ............................................................................................................................ 1 Budget Overview ............................................................................................................................... 21 Fiscal Year Comparison Summary ................................................................................................... 46 Graph of Net Budget ......................................................................................................................... 47 Combined Summary of Revenues & Expenditures .......................................................................... 48 All Funds Operations & Maintenance Summary ............................................................................... 50 Analysis of Tax Rate ......................................................................................................................... 51 Analysis of Property Valuations ........................................................................................................ 52 City Organization Chart ..................................................................................................................... 53 Strategic Planning and Budget Process ........................................................................................... 54 Governmental Funds General Fund .................................................................................................................................... 55 Police Department................................................................................................................ 60 Fire Department ................................................................................................................... 66 Public Works ........................................................................................................................ 70 Parks and Recreation........................................................................................................... 74 Library……. .......................................................................................................................... 82 Planning and Development Services ................................................................................... 84 Information Technology ....................................................................................................... 88 Fiscal Services ..................................................................................................................... 92 General Government............................................................................................................ 96 Debt Service Fund .......................................................................................................................... 114 Economic Development Fund ......................................................................................................... 118 Efficiency Time Payment Fee Fund ................................................................................................ 120 Spring Creek Local Government Fund ........................................................................................... 121 Governmental Capital Improvement Projects ................................................................................. 123 Streets Projects Fund......................................................................................................... 130 Parks and Recreation Projects Fund ................................................................................. 134 Gen’l Gov’t (Facilities & Technology) Projects Fund ......................................................... 136 Estimated Operations and Maintenance Costs ................................................................. 138 Enterprise Funds Utility Funds .................................................................................................................................... 139 Electric Utility ................................................................................................................................... 142 Water Services Department ............................................................................................................ 150 Water Fund ........................................................................................................................ 151 Wastewater Fund ............................................................................................................... 154 TABLE OF CONTENTS Solid Waste Fund ............................................................................................................................ 159 Northgate Parking Fund .................................................................................................................. 162 Utility Capital Improvement Projects ............................................................................................... 167 Electric Projects ................................................................................................................. 172 Water Projects .................................................................................................................... 174 Wastewater Projects .......................................................................................................... 178 Estimated Operations and Maintenance Costs ................................................................. 182 Special Revenue Services Hotel Tax Fund .............................................................................................................................. 183 Community Development Fund ...................................................................................................... 186 Roadway Maintenance Fee Fund ................................................................................................... 190 System-wide Water Impact Fee Fund ............................................................................................. 191 System-wide Wastewater Impact Fee Fund ................................................................................... 192 System-wide Roadway Impact Fee Funds ..................................................................................... 193 Wolf Pen Creek TIF Fund ............................................................................................................... 194 West Medical District TIRZ No. 18 Fund ......................................................................................... 195 East Medical District TIRZ No. 19 Fund .......................................................................................... 196 Dartmouth Synthetic TIRZ Fund ..................................................................................................... 197 Municipal Court Fee Funds ............................................................................................................. 199 Court Technology Fee Fund .............................................................................................. 201 Court Security Fee Fund .................................................................................................... 202 Juvenile Case Manager Fee Fund ..................................................................................... 204 Truancy Prevention Fee Fund ........................................................................................... 206 Police Seizure Fund ........................................................................................................................ 207 Memorial Cemetery Fund................................................................................................................ 208 Memorial Cemetery Endowment Fund ........................................................................................... 210 Texas Avenue Cemetery Endowment Fund ................................................................................... 211 Public, Educational and Governmental (PEG) Access Channel Fee Fund .................................... 212 R. E. Meyer Estate Restricted Gift Fund ......................................................................................... 213 Fun For All Playground Fund .......................................................................................................... 214 Special Revenue Capital Improvement Projects ............................................................................ 216 Park Land Dedication Funds .............................................................................................. 218 Drainage Fund ................................................................................................................... 220 Sidewalk Zone Funds......................................................................................................... 223 Estimated Operations and Maintenance Costs ................................................................. 224 Internal Service Funds Insurance Funds ............................................................................................................................. 225 Property & Casualty Fund .................................................................................................. 228 Employee Benefits Fund .................................................................................................... 230 TABLE OF CONTENTS Workers’ Compensation Fund ........................................................................................... 232 Unemployment Compensation Fund ................................................................................. 234 Equipment Replacement Fund ....................................................................................................... 236 Fleet Maintenance Fund ................................................................................................................. 241 Utility Customer Service Fund ........................................................................................................ 245 Appendices Budget Ordinances .......................................................................................................................... A-1 Service Level Adjustments List ........................................................................................................ B-1 Personnel ......................................................................................................................................... C-1 Revenue History and Budget Estimates .......................................................................................... D-1 Budget Provision Stated in Charter .................................................................................................. E-1 Fiscal and Budgetary Policy Statements ......................................................................................... F-1 Miscellaneous Statistical Data ........................................................................................................ G-1 Debt Service Schedules ................................................................................................................... H-1 General Fund Transfers and Other (Sources) Uses ......................................................................... I-1 Outside Agency Funding .................................................................................................................. J-1 Glossary ........................................................................................................................................... K-1 City of College Station Fiscal Year 2018-2019 Budget Cover Page September 27, 2018 This budget will raise more revenue from property taxes than last year's budget by an amount of $3,432,275, which is an 8.44 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $2,039,527. The members of the governing body voted on the budget as follows: FOR: Mayor Karl Mooney Council Member Linda Harvell Council Member Bob Brick Council Member Jerome Rektorik Council Member Barry Moore Council Member John Nichols Council Member James Benham AGAINST: PRESENT and not voting: ABSENT: Property Tax Rate Comparison 2018-2019 2017-2018 Property Tax Rate: $0.505841/100 $0.497500/100 Effective Tax Rate: $0.478968/100 $0.444262/100 Effective Maintenance & Operations Tax Rate: $0.271898/100 $0.266381/100 Rollback Tax Rate: $0.522313/100 $0.517358/100 Debt Rate: $0.220339/100 $0.220339/100 Total debt obligation for City of College Station secured by property taxes: $38,027,227. i ii October 1, 2018 Honorable Mayor and City Council: Introduction I am pleased to present the Fiscal Year 2018 – 2019 Approved Budget for the City of College Station. The budget sets the strategic policy direction for the City and provides the funding to implement that direction for the year. Addressing Council’s 2018 strategic plan objectives, continued cost avoidance, growth and the consequences of growth are the dominant themes in the budget this year. The budget provides a roadmap for addressing public safety, development and infrastructure demands of the City into the future. The February 2018 City Council planning session identified key areas of focus. The approved budget is designed to address growth and the priorities set by the City Council. Council Goals influencing this budget •Government that is transparent, efficient, accountable and responsive that actively promotes citizeninvolvement •Stewardship of financial resources, both current and future •Enable economic growth and development •Maintain citizen’s health, safety and general welfare •Promote long-term, viable, safe and appealing neighborhoods •Commitment to a safe, efficient, sustainable and well-connected transportation system Key Strategic Objectives Addressed in the Approved Budget •Establishes a utility smart meter technology implementation plan (pg. 167) •Continues to develop and enhance recruiting/retention programs, including continual review of pay,positions, staffing and other related staffing components (pg. 14) •Reflects construction activities of a new police facility (pg. 126) •Provides funds for the completion of the design of a new City Hall (pg. 126) •Finalizes funding of construction activities to re-purpose the Arts Council Building (pg. 126) •Provides funding for the design of the Spring Creek Corporate Campus development (pg. 121) •Provides funds for the construction of phase one of Southeast Park (pg. 217) •Finalizes funding of construction of two synthetic fields at Veterans Park (pg. 217) •Provides funds to assist with the Comprehensive Plan update (pg. 24)As the City continues to grow, we must respond to growth in a sustainable and significant way if we want to avoid the pitfalls that unaddressed growth can bring to a community. We must, of course, be prudent with available resources to maximize the services provided by the City. iii Budget Summary The Fiscal Year 2018 – 2019 approved net budget for the City of College Station totals $360,130,551 for all funds. Of this amount, $252,279,750 is included for the operations and maintenance budget, and $107,850,801 is included for the capital budget. The Budget was prepared using policy parameters provided by the City Council through its Strategic Plan, Fiscal and Budgetary Policies, and previous policy direction from the City Council. The following are the City Council strategic initiatives that provide direction in budget preparation: •Good Governance •Financial Sustainability •Core Services & Infrastructure •Neighborhood Integrity •Diverse & Growing Economy •Improving Mobility •Sustainable City Economic Conditions Economic conditions remain mostly positive in College Station. Property values have continued to increase, with new construction continuing at a strong pace. In the northern part of the City, development and redevelopment continues to be strong along the University Drive Corridor with the opening of hotels, restaurants, a movie theater and other businesses in several mixed use developments including Century Square. Much of this development will be open for business in the fall of 2019 and it continues to attract new retail to the City as reflected in continued sales tax revenues growth. On the other side of Texas Avenue the new Embassy Suites hotel opened in the fall of 2017 and added significant property value to the tax base. The opening of the new ViaSat headquarters in the Bio-Corridor area also added significant new value to the tax base. Multi-family construction continues to take place in the University Drive Corridor as well, with additional high rise student housing facilities having opened in August 2018. Development continues in the southern part of the City as well especially in the Tower Point and CapRock developments. Multiple new restaurants and other businesses have opened in 2018 to service the growing residential population. Construction is also underway on a Mercedes Benz, BMW and other luxury car dealership, adding to the ad valorem tax base in FY19. The City’s third HEB grocery store opened in August 2018, further attesting to the growth in the area’s population. Texas A&M University continues to see significant growth and development as enrollment continues to increase. Construction of new buildings and facilities on campus continues. The Texas A&M University System RELLIS campus opened in August 2018 with its first students, offering new paths and degrees, thus attracting additional students to the area. The City’s investment in athletic facilities such as Veterans Park continue to attract significant events including the TAAF Games of Texas for the summers of 2018 and 2019 and the Texas State 7v7 Championships. The FY19 approved budget includes construction funds for development of baseball/softball facilities at Southeast Park to further diversify the City’s athletic facilities for citizen’s use and to attract additional events. While the continued growth of the City is positive, the rapid pace strains city services, such as public safety, transportation and utility systems and other core services. iv Tax Rate The total net taxable certified value of property in the City of College Station for 2018 is $9,377,914,112 This represents an increase of 5.35% over 2017. This includes an estimate of property value still under protest with an estimated final value of $18,609,064. Of the increase to assessed values, $403,195,204 is taxable new value added to the tax rolls. Existing property values increased by 2.04% over 2017 in total. As you are aware, at Council’s direction, the City implemented a 5.0% homestead exemption that goes into effect for fiscal year 2019. Since our community has a significant transient population, the intent of the exemption is to provide some relief to permanent residents and shift some of the tax burden to the investment community. To minimize the impact on the revenues required by the City to provide services, the approved tax rate includes a slight increase of $0.8341 cents per $100 assessed valuation in order to not impact City revenue. Based on the final property value numbers received – the effective tax rate for FY19 is calculated to be 47.8968 cents per $100 assessed valuation. The effective tax rate is the rate that will raise the same revenues on the same properties this year as last year. The rollback tax rate is 52.2313 cents per $100 assessed valuation. The rollback tax rate is the highest rate that can be adopted before citizens can initiate a petition to lower the tax rate to the rollback rate. The FY19 Approved Budget includes a tax rate of 50.5841 cents per $100 assessed valuation and includes a $0.8341 cents per $100 assessed valuation increase on the overall tax rate to support 5.0% homestead exemption as discussed above. The approved operations and maintenance portion of the tax rate is 28.5502 cents per $100 assessed valuation. This will provide the necessary property tax revenue needed to support the approved General Fund budget. The debt service portion of the tax rate is 22.0339 cents per $100 assessed valuation, which is the rate necessary to meet the tax supported debt obligations of the City. The following chart shows the two components of the tax rate and compares last year’s tax rate to this year’s approved tax rate. Approved FY18 Change FY19 Debt Service Fund 22.0339 0.0000 22.0339 General Fund 27.7161 0.8341 28.5502 49.7500 0.8341 50.5841 *Rates above are stated cents per $100 assessed valuation Each cent on the tax rate generates approximately $850,000 in additional property tax revenue. Service Level Increases Increased growth puts demands on resources and results in the need for service level increases. Below is a summary of some of the key service level increases included in the approved budget. Public Safety - Police Department (pg. 60) It has become increasingly difficult to retain police officers due to workload intensity as a result of community growth and pay disparity related to competing communities. The primary budget request is for a Sworn Officer STEP Plan modification. The approved budget includes: •Sworn Officer STEP Plan Modification •Body Cameras for SWAT and CID •Equipment for CSTEP Vehicles •Departmental Budget Adjustment for ongoing routine expenses v Public Safety - Fire Department (pg. 66) As with the Police Department, pay disparity related to competing communities is this department’s primary concern. The approved budget includes: •Creation of STEP Plan Pay Structure •Incentive pay for SCBA technicians •TIFMAS Equipment •Two Quick Response Vehicles •Replacement of expired Helmets, Boots and Gloves •On-line Paramedic Certification training •Fire and EMS Accreditation expenses •EMS Supply Budget Adjustment for ongoing routine EMS supplies •Co-Medical Director expense •Operative IQ software for inventory management •Knox Keysecure Replacement •TCFP Certification and Professional Memberships increase Core Services and Infrastructure - Public Works (pg. 70) Keeping up with the traffic and infrastructure needs in College Station is a top priority in this budget. The approved budget includes: •One GIS Analyst for the Asset Management Program •Process Mapping for streamlined workflows •Funding for the implementation of the 5th year of the Corrective Building/FacilityMaintenance Plan as well as one time additional funding for facilities repairs •Delineation of Raised Median Noses •Funding for curb replacement in Summit and Castlegate II •Funding for ADA Compliance upgrades in specified City facilities Core Services and Infrastructure - Parks and Recreation (pg. 74) Providing safe and appealing neighborhoods is a priority in this budget. Many of these items have been identified in the Parks Asset Management Plan. The approved budget includes: •One Groundsworker •Licenses for Cityworks software for Asset Management Program •Severe Weather Detection System •Synthetic Field Paint Removal Machines •College Station History Book update Growth/Neighborhood Integrity - Planning and Development (pg. 84) Development continues to be strong in College Station. In order to review and process growth in development, it is necessary to add additional resources. The approved budget includes: •10-Year Update of the Comprehensive Plan •Funding for the continued implementation of the Neighborhood Plans Diverse Growing Economy - Community Services (pg. 96, pg. 162) The approved budget includes funding for a Northgate District study and Implementation Plan. The Northgate District has continued to evolve rapidly with the explosive growth of Texas A&M University. With its proximity to campus, the Northgate District has evolved creating operational and developmental challenges. A comprehensive plan is needed to address safety, mobility, parking and the increased density of the area. Core Services and Infrastructure/Growth - Electric Utility (pg. 142) Current and planned growth is driving the approved service level adjustments for the Electric Utility. The approved budget includes: •One Transmission / Distribution Supervisor •One Planning Project Coordinator vi •One GIS Analyst •One Backyard Bucket Truck •One Substation Service Truck •Funding increase for Energy Conservation Programs •Funding for upgrades for one Substation Service Truck The Electric department anticipated the implementation of a utility smart meter technology program prior to budget development and was able to include three FTEs related to program implementation into the FY18 operations & maintenance budget. The three positions include one SCADA Analyst, one AMI Supervisor and one AMI Superintendent. The budget for the Electric Utility does not include a rate increase for FY19. Core Services and Infrastructure/Growth - Water Services (pg. 150) Current and planned growth is driving the approved service level adjustments for Water Services. The approved budget includes: •One Field Operations Maintenance Supervisor The budget for water does not include a rate increase for FY19. Core Services and Infrastructure/Growth - Wastewater Services (pg. 154) As with the Electric Utility, current and planned growth is driving the approved service level adjustments for Wastewater Services. The approved budget includes: •One Plant Operations Maintenance Supervisor •One Lead Power & Control Supervisor (Crew Leader) The budget for Wastewater also includes a scheduled increase of 5.0% to be implemented at the beginning of FY19. This rate increase is needed to meet the upcoming capital project expenditures in FY19 and the next several years. Core Services and Infrastructure/Growth – Solid Waste (pg. 159) Continued growth is driving the approved service level adjustments for the Solid Waste Fund. The approved budget includes: •One Route Manager Position and Automated Side Loader Vehicle •Funding for a Residential Solid Waste & Recycling Guide and Calendar The budget for Solid Waste does not include a rate increase for FY19. There are other recommended service level adjustments included in the approved budget. A full listing of the service level adjustments can be found in Appendix B of this document. Compensation and Benefits Maintaining a competitive pay and benefit structure allows the City to attract and retain highly regarded, well-qualified employees who are on the front lines of providing services to the citizens and visitors of College Station. In 2015, a City-wide salary survey was conducted to determine how the City of College Station’s compensation and benefits package aligns with the market. This work has been continued annually in order to stay competitive with the market, and attract and retain the best employees. The approved budget includes funds to continue with the salary work begun in 2015. Funds are included in the approved budget for a 2% scale movement for all positions in the City in order to keep up with market changes. The FY19 Approved Budget also includes a 1.5% pool for merit performance pay increases for eligible City personnel. The performance pay is designed to address performance and retain high performers. There are also funds included in the budget for targeted adjustments to specific positions that may need to be adjusted to address creating more career progression opportunities in different areas of vii the City. Excluding the SLA requests for STEP plan modifications, a total of $1.9 million is included in the approved budget for implementing the pay plan structure, including scale movement, merit pools and targeted adjustments. The FY19 employee health benefit package includes one Preferred Provider Organization (PPO) option and one High Deductible option. In the FY19 Approved Budget, City premium contributions for these plans will increase at 5%. There is no increase in the Employee contribution for Health Insurance premiums in the approved budget. The approved FY19 budget also includes the implementation of a plan to address the increasing liability carried on the City’s books related to the retirement benefit managed by Texas Municipal Retirement System (TMRS). While the City funds a substantial portion of the benefit annually, the benefit liability has been increasing slightly over the last several years. The FY19 budget includes a plan to fund the increase in the liability on an ongoing basis in an irrevocable trust. Capital Projects The approved Capital Improvements Project Budget for FY19 totals $107,850,801 for all funds that include capital projects. This is a decrease of approximately $13.1 million over the capital budget for FY18 yet reflects some significant capital projects scheduled to be addressed this coming year. The appropriations are intended to provide budget authorization for the contracts that are expected to be brought to Council for approval in FY19. In some cases, the expenditures related to these contracts may be spread across multiple fiscal years and, in those cases, the appropriations for the fiscal year would exceed the anticipated expenditure for the fiscal year. The appropriations on capital projects will carry forward into subsequent fiscal years. The Streets Capital budget includes over $16.240 million in appropriation for street and transportation capital projects. These include the appropriation for a number of significant transportation projects that will be continuing or moving forward in FY19. These projects include the Relocation of the Union Pacific Railroad Crossing from Cain to Deacon, the Capstone & Barron Rd Alignment, the Greens Prairie Road - Arrington Road to City Limits West of Wallace Phillips Parkway, and the Greens Prairie Trail – City Limits West of Woodlake to Royder Road. In addition, appropriations have been included in FY19 for a number of projects that have been added to the 5-year CIP in an effort to address some high priority transportation needs. These include the Lincoln Avenue Rehabilitation project, the Royder Road Phase III – FM 2154 to I&GN Road project, and the design of the State Highway 40/FM 2154 Interchange project. Other significant governmental capital projects include continued funding for the new Police Station. Construction on this project is expected to begin in FY19 and be completed in FY20. Budget appropriations of $10 million have also been included for the construction of a new City Hall. The approved capital budget also includes approximately $68 million in new appropriations for Electric, Water and Wastewater capital projects. Significant utility projects that will continue to move forward in FY19 include Advanced Meter Infrastructure (AMI) and Graham Road Substation construction for the Electric Utility and the Lick Creek Wastewater Treatment Plant Expansion for Wastewater. The Hotel Tax Fund includes $4.8 million in capital appropriations for the completion of improvements at Veterans Park, including two additional synthetic fields as well as construction of improvements at Southeast Park that includes eight softball/baseball fields and related amenities. These capital funds come from various sources including Certificates of Obligation supported by the tax rate or utility rates, and existing cash reserves from the General Fund, the Utility funds, and the Hotel Tax Fund. Associated operating and maintenance costs needed for the projects that will be operational in FY19 have been included in the approved budget. viii ix Executive Summary City of College Station Mission Statement On behalf of the citizens of College Station, home of Texas A&M University, we will continue to promote and advance the community’s quality of life. The following is a summary of key elements included in the Fiscal Year 2018-2019 Approved Budget for the City of College Station. The 2019 fiscal year begins October 1, 2018 and ends September 30, 2019. This budget provides the framework to implement the mission and vision of the City as outlined by City Council. The budget is prepared in the context of the Financial Forecast. The forecast predicts the fiscal impact of current and future budgetary decisions in a five-year forecast based on a set of assumptions regarding revenues and expenditures. The budget also continues the implementation of decisions made by Council. The budget is submitted to Council approximately 45 days prior to the end of the fiscal year. Copies are placed with the City Secretary and in the Larry J. Ringer Library for citizen review. The budget is also available on the City’s website at www.cstx.gov. The budget document is presented by fund and is designed to provide decision makers with an overview of City resources and how resources are utilized to accomplish the policy direction of Council. The budget shows the City’s commitments and how the City meets the financial policies approved by Council. The document is also designed to show services provided and associated costs. Below is a summary of the Fiscal Year 2018-2019 Approved Net Budget. Fund Type Approved Net Budget Governmental Funds 104,022,735$ Enterprise Funds 132,390,151 Special Revenue Funds 15,866,864 Subtotal O&M 252,279,750$ Fund Balance/Working Cap Transfer to CIP 37,112,562 Capital Projects 70,738,239 Total Approved Net Budget 360,130,551$ FY19 Approved Net Budget Summary 1 Budget Format The budget is presented in three sections: the Budget Summary, Fund Sections, and Appendices. Budget Summary Section The Budget Summary section provides a general overview of the approved budget and identifies key changes from the prior year. This section includes the Transmittal Letter, Executive Summary and Budget Overview. Fund Sections The Fund sections of the budget provide a view of various services provided by the City and are organized around the Governmental, Enterprise, Special Revenue, and Internal Service funds. This part of the budget is designed to show services provided and the budget resources available. Included in the fund sections are the departments’ strategic plans. These plans include the mission statement for the department, departmental goals, issues and needs, plans of action and key performance indicators. The departmental strategic plans reflect the primary services that departments provide and ties those to specific elements from the City’s Strategic Plan as directed by the City Council. The key performance indicators are specific measures that illustrate how well levels of service are being met. Also included in these sections are summary reports including fund summaries and department summaries. Fund summaries include operational and non-departmental expenditure details for prior year (FY17) actual revenues and expenditures, revised FY18 budget revenues and expenditures, FY18 year-end estimates, FY19 approved base budget, and the total FY19 approved budget. Department summaries include only the operations and maintenance expenditures within a fund. The financial details of each division within a department, a summary of expenditures by classification type (salaries, supplies, maintenance, purchased services, capital outlay, purchased power, other purchased services and indirect costs), as well as a summary of personnel and list of all approved SLA requests are included on each department summary. Appendices The final section of the budget is the Appendices, which includes supplemental information to meet specific Charter requirements and provide an overview of the community. The appendices include a detailed schedule of positions in the budget, the Fiscal and Budgetary Policies, and other schedules necessary for a comprehensive budget document. Budget Basis The City organization is composed of various departments or general service areas. In some cases, departments are represented within more than one fund. Each department consists of one or more divisions and each division may have one or more activity (cost) centers. Routine budget controls are exercised within activity centers at the category level (groupings of accounting objects into the categories: salaries and benefits, supplies, maintenance, purchased services, and capital outlay). On an annual basis, fiscal control is at the department level in the General Fund and at the fund level for other funds. Also included in the budget is a summary of the approved Capital Improvement Projects Budget for FY19. This includes the General Government Capital Projects, Utility Capital Projects and Special Revenue Capital Projects. Budgetary Management The strategic planning and budget processes are integrated to ensure that policy direction is implemented through the budget cycle. The development of the budget begins early in the calendar year with budget staff preparing salary and benefit information based on current pay policy for the upcoming budget year. The process continues through the spring and summer as departments prepare budget requests. 2 Salary and benefit amounts for regular full and part-time positions are budgeted approximately three percent lower than actual salary costs to account for anticipated vacancies that may occur during the fiscal year. The Budget staff evaluated the FY18 budget prior to developing target budgets for FY19. Part of the analysis involved identifying and removing budgets for all “one-time” expenditures (expenditure budgets for one-time capital, special studies and other like items) that were included in the FY18 budget. Only budgets for one-time items not anticipated to be completed in FY18 were included in the FY19 target base budget. The target budgets were distributed to the departments to determine any changes that were needed to reflect the department’s ability to provide services at the same level as the prior year. A detailed review of departmental submissions was conducted to ensure that requests were complete and within the guidelines set forth by City Council. The Budget Division prepared estimates to departments for many costs including salaries and benefits, equipment replacement, utilities, and other operating costs. Certain costs within the budget were adjusted for inflationary factors. The base budgets were prepared by the departments and were designed to provide the resources needed to maintain or expand current service levels. The budget was prepared conservatively. Any material changes in services were submitted as Service Level Adjustments (SLAs) and will be considered by Council during the budget workshops. SLAs are included in the approved budget based on several criteria: a) mandates due to federal or state statutes or regulations, contractual agreements, local policies and capital projects; b) items directly related to the strategic goals of Council; c) other items of general value to the City, either as additions or replacements of efficiencies or improved services; d) items that maintain or expand existing service levels in light of fluctuating demands for service. The approved SLA list is included in Appendix B. Many of the approved SLAs are for one-time expenditures rather than for programs that have ongoing costs. As part of the FY19 budget development process, departments were asked to submit Department Strategic Plans intended to outline departmental goals, issues, and key performance indicators. Departments were also asked to assess and document the anticipated needs of the next three years using the Strategic Business Plans as a framework to identify these needs. These needs were submitted as part of a future years SLA request and have been used in developing the various Fund forecasts. Fiscal and Budgetary Policies Each year as part of the budget process, Fiscal and Budgetary Policies are reviewed. All Fiscal and Budgetary policies are included in Appendix F in this document. The Fiscal and Budgetary Policies serve as the framework for preparing the budget as well as for the financial management of the City. During the budget preparation process these policies are reviewed with Council. The City incorporates Long-Range Financial Policies into the City’s Strategic Plan in accordance to the City Mission and Vision. Long-Range Financial Policies The “operating budget” is the City’s annual financial operating plan and, as such, includes all of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service funds of the City. Each year departments are asked to submit Strategic Plans intended to outline departmental goals, issues, and key performance indicators as well as assess and document the anticipated needs of future years. These plans are analyzed in a Multi-Year Fund Forecast. In addition, strategic policies have been created to cover how the city approaches Revenue Management, Expenditure Control, Capital Budgets and Programs, Capital Maintenance and Replacement, Asset Management, Debt Management, Financial Conditions, Reserves and Stability Ratios as well as internal controls. The Fiscal and Budgetary Policies require that the operating budget be balanced with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. In accordance with this policy, the FY19 Approved Budget presented in this document is a balanced budget. 3 Strategic Plan The Strategic Plan is a collaboration of the City Council and the numerous City departments working together to create a cohesive forward direction for College Station in the upcoming years. The following is an outline for the goals and practices we have set to achieve in the near future so that each citizen may enjoy a greater quality of life than ever before. Mission Statement ON BEHALF OF THE CITIZENS OF COLLEGE STATION, HOME OF TEXAS A&M UNIVERSITY, WE WILL CONTINUE TO PROMOTE AND ADVANCE THE COMMUNITY'S QUALITY OF LIFE. Community Vision College Station will be a vibrant, progressive, knowledge-based community that promotes the highest quality of life by: Promoting safe, tranquil, clean and healthy neighborhoods with enduring character. Increasing and maintaining citizens’ mobility through a well-planned and constructed intermodaltransportation system. Promoting sensitive development and management of the built and natural environments. Supporting high-quality, well-planned and sustainable growth. Valuing and protecting our community’s cultural and historical resources. Developing and maintaining high-quality, cost-effective community facilities, infrastructure andservices that ensure a cohesive and connected city. Proactively creating and maintaining economic and educational opportunities for all citizens. College Station will remain a friendly and responsive community and will be a demonstrated partner in maintaining and enhancing all that is good and celebrated in the Brazos Valley. It will forever be a place where Texas and the world come to learn, live and conduct business. Core Values The health, safety, and general well-being of the community. Excellence in customer service. Fiscal responsibility. Citizen involvement and participation. Collaboration and cooperation. Regionalism as an active member of the Brazos Valley community and beyond. Activities that promote local autonomy. Plan and collaborate with Texas A&M University. Organizational Values Respect everyone Deliver excellent service Risk, create, innovate Be one city, one team Be personally responsible Do the right thing - act with integrity and honesty Have fun 4 Using the mission statement, community vision, and values as a spring board, the College Station City Council has set the strategic direction for the city government through development of seven goals with supporting objectives and action agendas. The Strategic Plan focuses organizational resources and identifies those intentional actions to be undertaken by city government to achieve the desired outcomes. I. Good Governance The City is governed in a transparent, efficient, accountable and responsive manner on behalf of its citizens that actively promotes citizen involvement. A. Objectives: What does this mean for citizens? a.The city conducts business in an open and inclusive fashion. b.The city delivers services in an efficient, practical manner.c.The city actively pursues the aspirations, goals, and expectations of itscitizens.d.Citizens are encouraged to serve on city boards, commissions, and in other volunteer capacities.e.Citizens are satisfied with city services and facilities. B. Actions: How will we achieve success? a.The council will annually review and implement the Strategic Plan.b.The council will conduct regular citizen surveys about city services and priorities.c.The council will conduct regular internal audits of city services, practices, andprograms and report the results to the public.d.The city will televise council workshops and regular meetings. e.Critical governance information such as plans, budgets, ordinances,expenditures, etc., will be available on the city’s website and in city offices. f.Council will ensure its funding partners remain wise stewards of tax funds.g.Council will adopt and adhere to a series of practices for conducting itsmeetings.h.The city will ensure that notices are posted and readily available to the public. i.The city will share information and communicate with citizens about city issuesthrough owned, earned, and paid media. II. Financial Sustainability Wise stewardship of financial resources results in the city’s ability to meet service demands andobligations without compromising the ability of future generations to do the same. A. Objectives: What does this mean for citizens? a.The city maintains diverse sources of revenue and a comparable property taxrate for growing cities of comparable size.b.The city maintains adequate reserves to ease the impact of economicfluctuations.c.The city maintains economic competitiveness measured by comparabletrends.d.Citizens know where city revenue comes from and how it is spent.e.Citizens are satisfied with city services and facilities. B. Actions: How will we achieve success? a.The city will have an annual balanced budget and a diversity of revenuesources.b.The city will endeavor to maintain or improve its current bond rating.c.Enterprise operation rates will be set to meet service demands. 5 d.The city will seek grants and other outside funding.e.The city will strive to maintain and rehabilitate equipment, facilities, andinfrastructure on a strategic schedule and establish reserve funds to enablereplacement.f.The city will seek the efficient delivery of services and facilities.g.The city will maximize the transparency of expenditures, policies, andprocedures.h.The city will conduct routine audits to ensure accountability and maximizeefficiency.i.The city will set fees at appropriate levels to recover the costs of servicedelivery.j.The city will share information and communicate with citizens about the city’sfiscal issues through various media outlets. III. Core Services & Infrastructure The city’s core services and infrastructure are efficiently, effectively and strategically delivered to enable economic growth and development, and to maintain citizens’ health, safety and generalwelfare. A. Objectives: What does this mean for citizens? a.The city has few utility failures and outages.b.The city reduces crime and fear of crime, including risk of injury or propertydamage.c.The city protects life and property in times of emergency.d.City services and facilities are adequate in size, location, and timing. e.City services and utilities are safe and efficient.f.The city assists at-risk and low-income residents.g.Citizens are satisfied with city services and facilities. B. Actions: How will we achieve success? a.The city will maintain program accreditations and certifications.b.The city will attract and retain professional staff and be an employer of choice.c.The city will guide private and public land use for business development.d.The city will plan for, maintain, and invest in the infrastructure, facilities,services, personnel, and equipment needed to meet projected needs andopportunities.e.The city will provide immersive learning experiences for citizens.f.The city will use technology to effectively and efficiently deliver services.g.The city will continue to support community development agencies thatdemonstrate good stewardship of public funds.h.The city will continue to support fair and affordable housing programs.i.The city will share information and communicate with citizens about coreservices and infrastructure through owned, earned, and paid media. IV. Neighborhood Integrity The city’s neighborhoods are long-term viable, safe and appealing. A. Objectives: What does this mean for citizens? a.The city has diverse housing choices and property values are stable orincreasing. b.Citizens are satisfied with the quality of life in their neighborhoods.c.The city has reduced the negative impacts of neighborhood rental properties. 6 d.Citizens have numerous opportunities to actively engage in decisions thataffect their neighborhoods.B. Actions: How will we achieve success? a.The city will have proactive code enforcement.b.Federal and state funds will be used to help provide affordable housing andaddress community development needs and opportunities.c.The city will use a geographic-based approach to deliver police services.d.The Police Department’s Community Enhancement Unit will provide proactiveneighborhood support.e.The city will continue to invest in the maintenance and rehabilitation ofneighborhood infrastructure and facilities.f.The city will continue its partnerships with Texas A&M University to educaterenters.g.The city will expand mobile-ready technologies to inform citizens and engagethem on city issues and concerns.h.The city will continue to plan with neighborhood residents to address concernsand capitalize on opportunities.i.The city will continue to support and partner with homeowner andneighborhood associations to address their issues and concerns. V. Diverse & Growing Economy The city’s diverse economy generates high-quality, stable jobs that strengthen the sales and property tax base and contribute to an exceptional quality of life. A. Objectives: What does this mean for citizens? a.The city’s annual taxable value increases.b.The city’s annual sales tax receipts increase.c.The number of high-paying, full-time private sector jobs increases.d.Adequate, serviceable land is available for economic developmentopportunities.e.Opportunities are available for starting and operating businesses. B. Actions: How will we achieve success? a.The city will support, expand, and diversify a consumer-oriented economy.b.The city will protect major economic assets from incompatible encroachments.c.The city will support efforts to expand and enhance broadband services.d.The city will support diverse, business-to-business services.e.The city will expand and diversify efforts that focus on job growth.f.The city will plan and invest in infrastructure, facilities, services, personnel, andequipment needed to meet projected needs and opportunities.g.The city will maintain comparable utility rates.h.The city will ensure that business impacts are considered in the developmentof regulations and standards.i.The city will protect properties from crime and property damage.j.The city will ensure adequate, serviceable land is used for economic needs.k.The city will maintain relationships with local and regional economic partners. VI. Improving Mobility The city has a safe, efficient, sustainable, and well-connected multimodal and innovative transportation system that contributes to a high quality of life and is sensitive to surrounding uses. A. Objectives: What does this mean for citizens? a.The city increases the number of safe and complete ways to travel in town. 7 b.The city increases the enforcement of traffic offenses in an effort to decreasevehicle accidents.c.City streets are not heavily congested for extended periods of time.d.City streets, sidewalks, bike lanes, and multimodal paths are well-maintainedand free of hazards. B. Actions: How will we achieve success? a.The city will provide streets that accommodate vehicles, bicyclists, andpedestrians.b.The city will ensure that streets have features that promote pedestrian safety.c.The city will seek transit opportunities through partnerships.d.The city will provide for land uses that support multimodal opportunities.e.The city will plan for infrastructure that meets projected growth anddevelopment.f.The city will seek federal and state funds to construct facilities.g.The city will make investments to help avoid long periods of traffic congestion.h.The city will promote a well-connected system of residential streets andcollector avenues to ease the strain on expensive arterial boulevards.i.The city will identify and fund a multi-year capital improvements program.j.The city will maintain and rehabilitate the system to avoid costly replacement.k.The city will maximize the system’s efficiency, including intersectionimprovements, traffic signal timing, and signage. VII. Sustainable City The city’s conservation and environmental awareness is fiscally responsible and results in a realand tangible return on investment. A. Objectives: What does this mean for citizens? a.The city purchases power from renewable energy sources.b.The city reduces energy and water consumption.c.The city reduces the volume of waste generated.d.The city uses land efficiently.e.The city protects vulnerable environmental features.f.The city reduces risk associated with flooding and other natural hazards. B. Actions: How will we achieve success? a.The city will enhance its conservation and recycling efforts.b.The city will purchase renewable energy.c.The city will protect its potable water supply and its ability to meet projecteddemands.d.The city will conduct sound land use planning guided by its ComprehensivePlan.e.The city will increase participation in FEMA’s Community Rating Systemprogram.f.The city will acquire flood-prone areas and their associated riparian areasthrough its Greenway Acquisition program.g.The city will seek grants and other sources of outside funding to support its sustainability efforts.h.The city will encourage education about city conservation efforts and programs. 8 College Station Growth Trends The 1990 Census reported the population of College Station to be 52,456.The 2000 Census reported the population to be 67,890.In 2010 the population Census count was 93,583.The current estimated population through September 2018, provided by Planning & Development Services, is 119,692.This is a 76% increase in population since 2000, and a 128% increase since 1990.The population is projected to grow by approximately two to three percent per year over the next five years. *The above graph shows population growth in College Station over the last several years and projects an average 2.5% growth from 2019 - 2020. 2018 reflects an estimate through September 2018 (source: Planning & Development Services Dept). 1.Building Permits and Development:In 2017, the value of total building permits issued wasapproximately $428 million. From January through September 2018, the value of residential permits is approximately $124 millionand the approximate value of commercial permits issued is $84 million. The chart below reflects theyear to date 2018 values annualized. While these values are an estimate, much of this permitted valuewill likely turn into new taxable assessed value in the next 1-2 years. 165 83 93 124 150 145 212 206 326 258 166 154 46 162 124 67 68 68 78 208 170 112 0 100 200 300 400 500 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 YTDMillionsValue of New Development Residential Commercial 9 This chart reflects sales tax revenues received and estimated (*) to be received by the City of College Station. 2.Unemployment Rate: The most recent statistics available from the Texas Workforce Commissionshow an average local unemployment rate of 3.3% through August 2018. This rate is below the stateaverage of 4.1% and the national average of 4.0%. 3.Ad Valorem Valuations: The total net taxable certified value of property in the City of College Stationfor 2018 is $9,377,914,112. This represents an increase of 5.35% over 2017. This includes an estimateof property value still under protest with an estimated final value of $18,609,064. Of the increase toassessed values, $403,195,204 is taxable new value added to the tax rolls. Existing property valuesincreased by 2.04% over 2017 in total. Increases in ad valorem value this year are directly related to new construction and increases in existingvalue in the City. Current residential and commercial projects underway are anticipated to add to thead valorem tax base in 2019. As taxable ad valorem value increases, particularly through growth, itprovides some additional resources for both capital projects and operating and maintenance costs. Thisincrease provides additional revenues needed to meet increasing service demands associated withgrowth in the City. For FY19, the City implemented a 5.0% homestead exemption. Since College Station has a significanttransient population, the intent of the exemption is to provide some relief to permanent residents andshift some of the tax burden to the investment community. The FY19 Approved Budget includes a taxrate of 50.5841 cents per $100 assessed valuation which reflects an increase over the FY18 tax rateof 49.7500 cents per $100 assessed valuation to minimize the impact on the revenues required by theCity to provide services. The approved operations and maintenance portion of the tax rate is 28.5502 cents per $100 assessedvaluation. The tax rate will provide the necessary property tax revenue needed to support the approvedGeneral Fund budget. The approved debt service portion of the tax rate is 22.0339 cents per $100assessed valuation, which is the rate necessary to meet the tax supported debt obligations of the City. 4.Sales Tax Revenues: Sales tax is the largest single revenue source for the General Fund, accountingfor approximately 37% of General Fund revenues. College Station saw sales tax steadily increase inFY11 - FY17. The FY18 year-end estimated sales tax revenue included in the approved budget isprojected to increase approximately 2% over sales tax received in FY17 to $29,130,180. The estimatedrecurring sales tax is projected to increase 2.5% in FY19. Moderate sales tax growth is projected forfuture years. $20.3 $21.5 $23.1 $24.6 $26.7 $27.2 $28.6 $29.1 $29.9 $30.8 $31.7 $32.6 $33.6 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18*FY19*FY20*FY21*FY22*FY23*Millions of $Sales Tax Revenue 10 Property Tax Rate The approved ad valorem tax rate of 50.5841 cents per $100 of valuation allows the City to fund growing demands for service. This rate provides for a more diversified revenue stream for the City of College Station, which continues to have one of the lowest tax rates among surveyed Texas cities. The chart below reflects a comparison of the FY19 approved rate to the current rates of cities with a population from 75,000 to 150,000. 0 10 20 30 40 50 60 70 80 90 Tyler - 24.4452 Sugar Land - 31.5950 Midland - 39.2249 Conroe - 41.7500 Round Rock - 42.0000 Lewisville - 43.6086 Odessa - 47.6601 McAllen - 47.9234 Mission - 49.8800 College Station - 50.5841 Longview - 50.9900 Allen - 51.0000 League City - 56.5000 Carrollton - 59.4970 Denton - 62.0477 Bryan - 62.9990 Edinburg - 63.5000 Richardson - 63.5160 Pharr - 64.9000 Beaumont - 69.0000 Wichita Falls - 70.5980 Pearland - 70.9458 Mesquite - 73.4000 Killeen - 74.9800 Abilene - 77.5100 San Angelo - 77.6000 Waco - 77.6232 Baytown - 82.2030 City of College Station FY2019 Approved Ad Valorem Tax Rate Comparison of Texas Cities with a Population 75,000 to 150,000 O&M Debt College Station continues to have one of the lower tax rates among surveyed Texas cities with a population of 75,000 to 150,000. 11 Economic Conditions Economic conditions remain mostly positive in College Station. Property values have continued to increase, with new construction continuing at a strong pace. In the northern part of the City, development and redevelopment continues to be strong along the University Drive Corridor with the opening of hotels, restaurants, a movie theater and other businesses in several mixed use developments including Century Square. Much of this development will be open for business in the fall of 2019 and it continues to attract new retail to the City as reflected in continued sales tax revenues growth. Development continues in the southern part of the City as well especially in the Tower Point and CapRock developments. Multiple new restaurants and other businesses have opened in 2018 to service the growing residential population. Construction is also underway on a Mercedes Benz, BMW and other luxury car dealership and adding to the ad valorem tax base in FY19. The City’s third HEB grocery store is currently under construction and slated to open August 2018, further attesting to the growth in the area’s population. The City’s investment in athletic facilities such as Veterans Park continue to attract significant events including the TAAF Games of Texas for the summers of 2018 and 2019 and the Texas State 7v7 Championships. When the City hosted The Games of Texas in 2014 and 2015, it conservatively brought in $7.5 million to the area over the two summer event. The FY19 approved budget includes construction funds for development of baseball/softball facilities at Southeast Park to further diversify the City’s athletic facilities for citizen’s use and to attract additional events. Texas A&M University continues to see significant growth and development as enrollment continues to increase. Construction of new buildings and facilities on campus continues. The Texas A&M University System RELLIS campus is slated to open in August 2018 with its first students, offering new paths and degrees, thus attracting additional students to the area. While the continued growth of the City is positive, the rapid pace strains city services, such as public safety, transportation and utility systems and other core services. Financial Forecast The financial forecast is a tool used to indicate the actual and possible results of decisions made by Council over a number of years. The forecast has become an integral part of the planning and budget preparation processes. The forecast provides an opportunity to think strategically about the best ways to address growing service demand issues in the next several years. It also serves as the foundation for continued financial planning in the next 12 to 18 months. An overview of the financial forecast will be reviewed with Council. Revenues and expenditures will be monitored closely to ensure any unexpected decreases in revenues or increases in expenditures can be proactively addressed. Although the economy has been relatively strong, the City will continue to be mindful of the impact of future economic downturns and will proactively address budgetary concerns. Utility Rates The approved budget for the Wastewater Fund includes a scheduled increase of 5%, with an approved implementation at the start of FY19. This rate increase is needed to meet the upcoming capital project expenditures in FY19 and the next several years, including the Lick Creek Wastewater Treatment Plant Expansion. Rate increases for Water and Solid Waste were budgeted in FY18 and went into effect July 1, 2018. There is no approved rate increase for the Electric utility. Early in FY17, the City implemented system-wide Water and Wastewater impact fees. The impact fees will provide additional resources to pay for a portion of the cost of growth in the Water and Wastewater utility 12 systems. It will also shift a portion of the cost to the areas where the growth is occurring. It is anticipated that these revenues will offset debt service payments made in the Water and Wastewater Funds related tothe Well #9, Well #9 Collection Line and State Highway 6 Water Line capital improvement projects as well as the Lick Creek Wastewater Treatment Plant Expansion capital improvement project. Roadway impact fees were also implemented in FY17. The Roadway impact fees will be utilized on projects in the transportation zone where the fee was collected. Impact fees shift some of the costs of growth in the community to those areas where the growth is occurring. Positions in the FY19 Budget As a service providing organization, salaries and benefits account for the largest percentage of City operating expenses. College Station is similar to other cities in this respect. Human resources are also one of the primary assets of the City. When the cost of purchased power is excluded, personnel expenditures account for approximately 65%of total City operating and maintenance expenditures. The FY19 Approved Budget, including SLAs, funds 1,018.50 Full Time Equivalent (FTE) positions. During FY18 there were 4.0 FTE positions (1.0 in Human Resources, 1.0 in Public Communications, and 2.0 in Electric) added that are included in the FY19 base budget. The FY19 approved base budget reflects the impact of the ever-growing demands on the City’sdepartments and includes positions that were re-classified or reallocated to meet the demands of their departments. These changes had a zero net impact to the base budget for full-time positions. The City budgets for temporary/seasonal and part-time non-benefitted employees are derived by calculating the number of hours worked and approximating the number of FTE positions. The Parks and Recreation Department makes extensive use of these positions for seasonal programs and other departments also utilize these positions. The FY19 Approved Budget includes funding for 13.00 new positions. General Fund added 4.00 positions for 1.0 Public Works GIS Analyst, 1.0 Information Technology Project Manager, 1.0 General Government Legal Assistant, and 1.0 Parks Operations Groundsworker (the groundsworker position will be 50% funded by the Hotel Tax Fund). Electric Fund has added 3.00 FTEs for 1.0 Transmission/Distribution Supervisor, 1.0 Project Planning Coordinator, and 1.0 GIS Analyst. Water Fund added a Field Operations Supervisor, and Wastewater added 2.0 positions: a Plant Operations Maintenance Supervisor and a Lead Power and Control Supervisor. Solid Waste added a Residential Route Manager position while Fleet added a Mechanic and a part-time non-benefitted Warehouse Assistant. Property &Casualty converted an existing Property Claims Assistant position from part-time to full-time. 941.00 935.50 916.25 896.75 906.75 933.75 956.75 979.50 1,005.50 1,018.50 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Approved Full Time Equivalents The above graph is based on Full-Time Equivalents (FTEs) which include full and part-timePositions, as well as temporary/seasonal and part-time non-benefitted positions, over the last 10 years. 13 Compensation and Benefits Changes Maintaining a competitive pay and benefit structure allows the City to attract and retain highly regarded, well-qualified employees who are on the front lines of providing services to the citizens and visitors of College Station. In 2015, a City-wide salary survey was conducted to determine how the City of College Station’s compensation and benefits package aligns with the market. This work has been continued annually in order to stay competitive with the market, and attract and retain the best employees. The approved budget includes funds to continue with the salary work begun in 2015. Funds are included in the approved budget for a 2% scale movement for all non-step positions in the City in order to keep up with market changes. The FY19 Approved Budget also includes a 1.5% pool for merit performance pay increases for eligible City personnel. The merit pay is designed to address performance and retain high performers. There are also funds included in the budget for targeted adjustments to specific positions that may need to be adjusted to address creating more career progression opportunities in different areas of the City. The Police Department and the Fire Department have approved SLAs to address compensation needs in the public safety arena. Excluding the SLA requests for STEP plan modifications, a total of $1.9 million is included in the approved budget for implementing the pay plan structure, including scale movement, merit pools and targeted adjustments. The FY19 employee health benefit package includes one Preferred Provider Organization (PPO) option and one High Deductible option. In the FY19 Approved Budget, City premium contributions for these plans will increase at 5%. There is no increase approved in the employee contribution for Health Insurance premiums in the approved budget. The approved FY19 budget also includes the implementation of a plan to address the increasing liability carried on the City’s books related to the retirement benefit managed by Texas Municipal Retirement System (TMRS). While the City funds a substantial portion of the benefit annually, the benefit liability has been increasing slightly over the last several years. The FY19 budget includes a plan to fund the increase in the liability on an ongoing basis in an irrevocable trust. Capital Projects The approved Capital Improvements Project Budget for FY19 totals $107,850,801 for all funds that include capital projects. This is a decrease of approximately $13.1 million over the capital budget for FY18 yet still reflects some significant capital projects scheduled to be addressed this coming year. The appropriations are intended to provide budget authorization for the contracts that are expected to be brought to Council for approval in FY19. In some cases, the expenditures related to these contracts may be spread across multiple fiscal years and, in those cases, the appropriations for the fiscal year would exceed the anticipated expenditure for the fiscal year. The appropriations on capital projects will carry forward into subsequent fiscal years. The Streets Capital budget includes over $16.240 million in appropriation for street and transportation capital projects. These include the appropriation for a number of significant transportation projects that will be continuing or moving forward in FY19. These projects include the Relocation of the Union Pacific Railroad Crossing from Cain to Deacon, the Capstone & Barron Rd Alignment, the Greens Prairie Road - Arrington Road to City Limits West of Wallace Phillips Parkway, and the Greens Prairie Trail – City Limits West of Woodlake to Royder Road. In addition, appropriations have been included in FY19 for a number of projects that have been added to the 5-year CIP in an effort to address some high priority transportation needs. These include the Lincoln Avenue Rehabilitation project, the Royder Road Phase III – FM 2154 to I&GN Road project, and the design of the State Highway 40/FM 2154 Interchange project. Other significant governmental capital projects include continued funding for the new Police Station. Construction on this project is expected to begin in FY19 and be completed in FY20. Budget appropriations of $10 million have also been included for the construction of a new City Hall. 14 The approved capital budget also includes approximately $68 million in new appropriations for Electric, Water and Wastewater capital projects. Significant utility projects that will continue to move forward in FY19 include the Graham Road Substation construction and the Lick Creek Wastewater Treatment Plant Expansion and Advanced Meter Infrastructure (AMI). The Hotel Tax Fund includes $4.8 million in capital appropriations for the completion of improvements at Veterans Park including two additional synthetic fields as well as construction of improvements at Southeast Park, which includes eight softball/baseball fields and related amenities. These capital funds come from various sources including Certificates of Obligation supported by the tax rate or utility rates, and existing cash reserves from the General Fund, the Utility funds, and the Hotel Tax Fund. Associated operating and maintenance costs needed for the projects that will be operational in FY19 have been included in the approved budget. Financial Fund Structure The accounts of the City are organized by fund, each of which operates separately and independently of one another. The operations of each fund are accounted for with a separate set of self-balancing accounts that are comprised of assets, liabilities, fund equity, revenues, and expenditures. Major funds are any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. A chart detailing the relationships between funds and departments is included in Appendix G. Governmental Funds Governmental funds focus on near-term inflows and outflows of spendable resources. The budgets for the Governmental Funds are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund financial statement reporting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period. The City considers revenues to be available if they are collected within 30 days of the end of the fiscal year. Expenditures are recognized when the related fund liability is incurred, with the exception of several items. The full listing of these items can be found in the Financial Policies beginning on Appendix page F-1. Major Governmental Funds The General Fund is the City’s primary operating fund. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating expenditures, fixed charges, and capital improvement costs that are not paid through other funds are paid from the General Fund. The Debt Service Fund accounts for the financial resources accumulated for the payment of principal, interest and related costs on long-term debt paid primarily from taxes levied by the City. The fund balance of the Debt Service Fund is reserved to signify that the amounts are restricted exclusively for debt service expenditures. The Streets Capital Projects Fund accounts for the costs of street construction and improvements and traffic signalization made with funds primarily provided by proceeds from the sale of long term debt (General Obligation Bonds and Certificates of Obligation) and by investing those proceeds. 15 Non-Major (General) Governmental Funds Non-major governmental funds include the Economic Development Fund, the Spring Creek Local Corporation Fund (classified as a “component unit”) and the Efficiency Time Payment Fee Fund. For financial statement reporting purposes, these funds are reported as a part of the Governmental Funds. These funds are budgeted as distinct funds. They are prepared using the current financial resourcesmeasurement focus and the modified accrual basis of accounting. Non-Major Governmental Capital Projects Funds Non-major governmental capital projects funds are used to account for financial resources to be used for the acquisition or construction of significant capital facilities. Funds include the Parks and Recreation Capital Projects Fund and the Facilities and Technology (General Government) Capital Projects Fund. These funds, combined with the Special Revenue Funds, are reported as Non-Major Governmental Funds for financial statement purposes. Special Revenue Funds Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. Funds include the Hotel Tax Fund; Community Development Fund; Roadway Maintenance Fee Fund; Wolf Pen Creek (WPC) Tax Increment Financing (TIF) District Fund; System-wide Roadway Impact Fee Funds; System-wide Water Impact Fee Fund; System-wide Wastewater Impact Fee Fund; Court Technology Fee Fund; Court Security Fee Fund; Juvenile Case Manager Fee Fund; Truancy Prevention Fee Fund; Police Seizure Fund; Park Land Dedication (Parks Escrow) Funds; the Memorial Cemetery Fund; the Memorial Cemetery Endowment Fund; the Texas Avenue Cemetery Endowment Fund; the Public, Educational and Governmental Access Channel Fees Fund (PEG); the West Medical District TIRZ No. 18 Fund (which was dissolved during FY18 but will be included in the budget document for historical reference); the East Medical District TIRZ No. 19 Fund; the Dartmouth Synthetic TIRZ; the R.E. Meyer Estate Restricted Gift Fund; Fun for All Playground Fund; Sidewalk Zone Funds; and the Drainage Fund. All special revenue funds are considered non-major and both the budgets and financial statements are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Enterprise Funds Enterprise funds account for the acquisition, operation and maintenance of government facilities and services that are self-supported by user fees. The budgets for these funds are also prepared using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). Enterprise Fund financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting, where revenues are recorded when earned. Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Thus, a measurement focus adjustment is necessary to arrive at Actual Working Capital because the enterprise funds’ working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial statement purposes. The City’s enterprise funds are listed below. Major Enterprise Funds The Electric Fund accounts for the activities necessary to provide electric services to the residents of the City. These activities include administration, distribution system operations and maintenance, transmission system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for separately as an internal service fund. The Water Fund accounts for the activities necessary to provide water services to the residents of the City. These activities include administrative services, water production and distribution system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund. 16 The Wastewater Fund accounts for the activities necessary to provide sewer collection and treatment services to the residents of the City. These activities include administrative services, wastewater system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund. Non-Major Enterprise Funds The City’s Solid Waste Fund and Northgate Parking Fund are non-major enterprise funds. Additionally, the City has several impact fee funds that are not budgeted. These include the Harley Davidson Area, Service Area 92-01, Spring Creek Area, Alum Creek Area, and Steeplechase Area Funds. Internal Service Funds Internal service funds account for services and/or commodities furnished by a designated program to other programs within the City. Funds include the Insurance Funds (Property and Casualty, Employee Benefits, Workers’ Compensation, and Unemployment), the Equipment Replacement Fund, the Fleet Maintenance Fund, and the Utility Customer Service Fund. The funds are considered non-major and the budgets are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. The financial statements for internal service funds are prepared using the economic resources measurement focus and the accrual basis of accounting. 17 Net Budget Expenditure ComparisonThe table below shows the approved net budgeted expenditures for FY19. Total expenditures are budgeted to be $360,130,551. Transfers from the fund balance for capital projects in FY19 are budgeted to be $37,112,562 and the net approved capital budget is $70,738,239. The latter two items will provide a total of $107,850,801 of new budget appropriation for capital projects. Fund Approved FY18 Budget Approved FY19 Budget Percent Change General Fund 81,798,312 83,734,611 2.37% Utility Funds 117,459,475 119,854,394 2.04% Solid Waste Fund 9,843,983 10,766,337 9.37% Drainage Fund (O&M)1,911,597 2,025,566 5.96% Roadway Maintenance Fund 4,217,585 4,689,921 11.20% Debt Service Fund 19,146,148 20,279,464 5.92% Hotel Tax Fund 5,135,421 5,436,619 5.87% Northgate Parking Fund 1,976,363 1,769,420 -10.47% Police Seizure Fund 30,000 30,000 0.00% Wolf Pen Creek TIF Fund - 212,385 N/A West Medical District TIRZ #18 - - N/A East Medical District TIRZ #19 - - N/A Dartmouth Synthetic TIRZ - - N/A System-wide Roadway Impact Fee Funds - - N/A System-wide Water Impact Fee Fund 359,152 301,933 -15.93% System-wide Wastewater Impact Fee Fund 330,075 328,881 -0.36% PEG Access Channel Fee Fund 127,140 100,411 -21.02% Municipal Court Funds 262,208 270,311 3.09% Community Development Fund 1,825,862 2,038,602 11.65% Internal Service Funds - - N/A TX Ave Cemetery Endowment Fund - 152,500 N/A Memorial Cemetery Endowment Fund 55,000 15,540 -71.75% Memorial Cemetery Fund 264,453 272,855 3.18% Total O&M Expenditures 244,742,774 252,279,750 3.08% Utilities Transfer to CIP - Utility CIP 25,725,000 25,965,000 0.93% Utilities Transfer to CIP - Gen'l Gov't CIP 105,000 10,000,000 9423.81% Northgate Parking to Gen'l Govt CIP - 250,000 N/A R.E. Meyer Fund Transfer to Gen'l Gov't CIP 573,190 155,551 -72.86% SW Roadway Impact to Streets CIP - 595,000 N/A Community Development Transfer to CIP - - N/A Gen'l Fund Transfer to CIP - 147,011 N/A Fund Balance/Working Transfers to CIP 26,403,190 37,112,562 40.56% General Gov’t CIP 23,027,352 52,343,638 127.31% Utilities CIP 62,090,378 8,808,825 -85.81% Community Development CIP 806,758 476,233 -40.97% Special Revenue CIP 6,055,103 4,322,322 -28.62% Hotel Tax Capital Projects 2,574,479 4,787,221 85.95% Total Capital Expenditures 94,554,070 70,738,239 -25.19% TOTAL $ 365,700,034 $ 360,130,551 -1.52% 18 ALL FUNDS Governmental Funds Capital Projects Funds Streets, Traffic, Sidewalks, and Trails (Major Fund) Parks & Recreation Projects Facilities & Technology Water Fund (Major Fund) Wastewater Fund (Major Fund) Solid Waste Fund Northgate Parking Fund Capital Projects Funds Water Wastewater Electric Fund (Major Fund) Enterprise Funds Memorial Cemetery Fund Drainage Fund Hotel Tax Fund Community Development Fund Wolf Pen Creek TIF Fund Court Technology Fee Fund Court Security Fee Fund Juvenile Case Manager Fee Fund Police Seizure Fund Parkland Dedication Fund Memorial Cemetery Endowment Fund TX Ave Cemetery Endowment Fund City of College Station Fund Structure Spring Creek Local Government Fund Debt Service Fund (Major Fund) Economic Development Fund Efficiency Time Payment Fee Fund PEG Access Channel Fee Fund Special Revenue Funds Internal Service Funds Insurance Funds Equipment Replacement Fund Utility Customer Service Fund Fleet Maintenance Fund Electric West Medical District TIRZ No. 18 Fund East Medical District TIRZ No. 19 Fund RE Meyer Estate Restricted Gift Fund Truancy Prevention Fee Fund Sidewalk Zone Funds System-wide Roadway Impact Fee System-wide Impact Fee Fund - Wastewater System-wide Impact Fee Fund - Water Roadway Maintenance Fee Fund Fun For All Playground Fund 9 General Fund (Major Fund) Dartmouth Synthetic TIRZ Fund 1. 20 Budget Overview The following sections provide an overview of the Governmental Funds, Enterprise Funds (including Capital Project Funds), Special Revenue Funds, and Internal Service Funds. The text below focuses on the various City departments and functions provided by each department. Descriptions of changes to the base budget and service level increase or decrease requests are included in the text. Governmental Funds Police Department The Police Department provides a number of services that help keep the community safe. Services provided include: 1) police patrol with certified police officers who are assigned to specific areas of the City and who are equipped with police vehicles and all necessary equipment; 2) criminal investigation for the investigation of reported crimes; 3) animal control; 4) communications and emergency medical dispatch support for police, fire and EMS; 5) short term jail/detention facilities that reduce the processing time of arrests; and 6) a recruiting and training division that serves as a support and training function for the Department The Police Department has also identified several areas that are vital to the continued success of the department: continuing effective recruitment and retention; balancing growth of the organization to anticipate growth and needs of the City; and maintaining existing service levels are a few. The FY19 Approved Budget includes four service level adjustments (SLAs) to address these various needs. The first SLA is for realignment of the Police STEP plan for a total of $489,965. This STEP increase keeps CSPD competitive in recruitment as well as retaining qualified, experienced police officers. A second SLA for $10,058 is for miscellaneous budget adjustments to cover maintenance fees for equipment purchased in FY18, training and travel expenses for the new Technical Support Manager, and price increases for software in place. The third SLA is for the purchase of Body Worn Cameras for the SWAT and Criminal Investigation units. These officers have contact with the public on a daily basis with various situations or investigations. Recordings from these cameras have been proven to be beneficial to the police department as well as the public. The cost of this SLA is $53,134. The final SLA is for the purchase of MDTs (Mobile Data Terminals/Panasonic Toughbooks) for the CSTEP Police Vehicles at Northgate for a total of $44,742. The CSTEP officers assist regular patrol officers in many assignments and the MDTs will provide access to much-needed information from dispatch or other officers. This increases the efficiency and response time of the CSTEP Unit. A “call for service” is activity that requires action by an officer/employee of the Police Department, including criminal offenses and miscellaneous non-criminal incidents. The drop in 2017 is due to a different method of capturing data by the new CAD/RMS system plus staffing shortages that resulted in fewer self-initiated actions. 79,646 83,167 87,688 72,005 85,416 2014 2015 2016 2017 2018 Calls for Service 21 Fire DepartmentThe Fire Department provides services to College Station, Texas A&M University, and the City of Bryan—through an automatic aid program—and to rural areas around College Station through mutual aid agreements. The Fire Department currently operates six stations located throughout the City. The basic services provided by the Fire Department include: 1) fire response; 2) emergency medical response; 3) community risk reduction, including fire prevention services, commercial fire and life safety inspections and fire prevention training at local schools and various functions; and 4) hazardous material response. Starting in FY19, the Fire Department will be consolidating two divisions: Emergency Operations (formerly known as “Suppression”) and EMS. Since the duties of these two divisions intersect so frequently, the decision was made to consolidate costs and personnel for reporting purposes. The Fire Department FY19 budget includes twelve SLAs that will promote the City Council priorities to efficiently, effectively, and strategically placeand deliver core services and infrastructure that maintains citizens’ health, safety and general welfare. The first SLA is to implement a STEP structure to the Fire pay scales. The plan will streamline the pay of firefighters, reduce move-up pay costs, and allow paramedics a path for promotion other than testing for apparatus operator (driver). The total cost of this SLA is $491,061. A second SLA in the amount of $11,517 has been approved for SCBA (Self-Contained Breathing Apparatus) Tech pay. These 12 members of the department are trained in specialized monitoring and testing procedures for the SCBA hardware, and they complete all fit testing compliant to state and federal standards in house. This is a value added benefit to the department, ensuring the safety of its members while reducing exposure and liability for the city. The third SLA will outfit the TIFMAS (Texas Intrastate Fire Mutual Aid System) truck that was issued to the department in FY17. Stocking the truck with vital supplies such as chainsaw tool kits, ropes, harnesses, fuel bottles, and handheld GPS will assist firefighters at wildland fire deployments while supplies such as tents, lighters, insect repellant, water proof boxes, and compasses will provide comfort and convenience as they overnight. The total of this SLA request is $29,041. The fourth approved SLA is a request for two (2) Quick Response Vehicles (QRVs). These light duty pickups would respond with two (2) firefighters on EMS and service calls, leaving the other two members behind on the largeapparatus. In the event of a fire or extrication accident call, the QRV and the large apparatus would respond to the incident and combine to make a four-person company. This concept will reduce fuel, maintenance, and wear-and-tear cost on expensive fire apparatus, and extend the useful life of ladder trucks. From a community perspective, these small, agile response units will increase efficiency on medical calls and improve response metrics. The cost of this SLA is $296,887. The fifth SLA proposes to replace the department’s stock of helmets, boots, and gloves at a cost of $31,910. The sixth SLA would seek to add funds for online paramedic school. Currently, those training to become paramedics attend school offsite, where their positions are backfilled while on duty and overtime is frequently incurred by the students as they attend school on their days off. This new method seeks to train students onsite where they are present on duty, reducing overtime, and not requiring backfill. In addition, the online course is less expensive than the traditional offsite training. Due to an unusually high number of firefighters needing paramedic training for FY19, budget is being added one-time for $40,500. The seventh approved SLA is a request to seek and maintain Fire and EMS accreditations; specifically, upkeep on CFAI (Committee on Fire Accreditation International) accreditation and completion of CAAS (Committee on Accreditation of Ambulance Services) accreditation.With this ambulance accreditation and anticipated ISO Class 5,772 5,959 5,911 6,076 6,765 2,450 2,489 2,665 2,878 3,066 2014 2015 2016 2017 2018 Incidents Dispatched EMS FIRE 22 1 designation after the recent regrading, CSFD will be the second fire department in Texas (along with Plano) and one of three fire departments in the USA (including Plano and Winter Park, Florida) to have all 3 designations (ISO 1 / CFAI / CAAS). The total cost of this SLA is $14,350. The eighth SLA seeks to increase the budget for medical supplies by $102,631. This SLA includes the increase in consumable supplies utilized on ambulance transports, and money to maintain CSFD’s current pediatric and cardiac care programs that have one of the highest out-of-hospital save rates in the nation. The ninth SLA would add an EMS co-medical director at a cost of $8,500 per year (an additional $4,300 has been approved to be added to the Property & Casualty Fund’s budget to cover the cost of malpractice insurance for thisindividual). As CSFD’s call volume and program oversight needs continue to increase due to higher call volumes, an additional medical director is needed. This physician will work alongside the existing medical director in creating policy, training, and supervision of paramedics through extensive chart review and advanced practice training for paramedics. The tenth SLA proposes to purchase Operative IQ software at an initial cost of $3,325 with annual savings of $380 from CSFD’s current method, resulting in a net cost of $2,945 to implement. The Operative IQ is cloud-based software that contains modules for inventory, asset management, vehicle checks, vehicle and fleet maintenance, reporting, and narcotics tracking. In doing so, this will help the department to better comply with state and federal regulations while at the same time increasing productivity and accounting of supplies. The eleventh SLA would seek to replace the Knox Keysecure system at a total of $48,256. Knox boxes are on most commercial structures in town. These boxes contain keys and keycards which allow firefighters to access locked buildings and gates during times of emergency. CSFD’s current Keysecure system, which secures the master key and monitors its use, has been in use for 20 years and is no longer being supported. The new Keysecure system will be Wi-Fi enabled, allowing the Knox box program manager to monitor and update the system remotely, instead of making contact with 39 units scattered across the city. The program manager will be able to track which firefighter accesses the master key to enter a property or access the controlled medicine (narcotics) vault(s). The program manager will also be able to add and delete users remotely, so new hires can be added and former employees can be deleted immediately. This helps keep the keys to businesses and the city’s narcotics secure. The twelfth and final SLA would increase budget for TCFP certifications and professional memberships at a cost of $17,000. Due to organizational growth and retirements, there will be an increase in the number of certifications obtained, each requiring a fee paid to the Texas Commission on Fire Protection (TCFP). With the rapid growth of the city, more personnel and certifications for those personnel will be required. In the past five years, 61 new firefighters have been hired to cover the expanding deployment model and replace retirees. As part of CSFD’s professional development, staff is required to be certified by the TCFP as firefighters, engine operators, aerial operators, instructors, fire officers, public education officers, inspectors, and arson investigators. Public Works Department The Public Works Department consists of the following divisions: Administration, Traffic Engineering, Facilities Maintenance, Capital Projects, Street Maintenance, Traffic Signs & Markings, Landscape & Irrigation Maintenance, and Traffic Signals. The department is also responsible for Drainage Maintenance, Solid Waste, and Fleet Services. Public Works Administration Division is responsible for the daily administrative functions of the department. Two SLAs were approved for FY19. GIS Analyst/Asset Management Program, the first SLA at a cost of $101,026, will add a GIS Analyst position to assist the Public Works department in implementation of an asset management program that will optimize the life of the City’s assets while considering long-term effects. A second $50,000 SLA was approved to implement a Public Works Process Mapping. Public Works plans to map each Divisions’ processes in an effort to streamline and build a better understanding of the workflow and identify areas to refine for efficiency. The Traffic Engineering Division conducts and reviews traffic engineering studies and plans and evaluates on-street parking throughout the City. Additionally, the Traffic Engineering Division engages in public education, special programs, and project management of related capital projects. Facilities Maintenance Division maintains an extensive, routine preventive maintenance program for City facilities that includes heating, ventilation and cooling systems. Additionally, Facilities Maintenance personnel perform minor building construction and remodeling activities. The Division also repairs and/or replaces equipment in a timely 23 manner.A facility assessment was conducted in the fall of 2013 and the Facilities Maintenance Division set up an anticipated maintenance and corrective repairs schedule to address issues identified as part of this assessment.An SLA in the amount of $743,431 was approved to address a number of the corrective repairs that have been identified. Funds were also budgeted in FY15-FY18 to address corrective issues identified and the FY19 funds will continue the repairs needed. A second $60,750 SLA was approved for ADA facility corrective maintenance at Municipal Court and Utility Customer Service. The Capital Projects Division is responsible for the administration of the City’s capital improvement plan. This includes the management of projects funded through bond elections such as streets, fire stations, libraries, and others. Several of the capital projects for public utilities such as Electric, Water, Wastewater, and Drainage are also handled in this division. The Streets Maintenance Division of the Public Works Department strives to ensure that the street system within the City of College Station is properly maintained. There are approximately 337 miles of City-owned streets within College Station’s Citylimits. Streets Maintenance operations include: base failures, crack sealing, micro-surfacing, overlay program, pothole patching, and street sweeping. The Streets Maintenance Division coordinates with the Traffic Engineering and Capital Projects Divisions toplan and develop major street projects. A $100,000 SLA was approved to continue curb replacement in Castlegate II and Summit neighborhoods that began in FY18. Landscape and Irrigation Maintenance Division is responsible for the city-wide landscape maintenance and repair of all irrigation lines and equipment outside of those maintained by Parks and Recreation. This division’s primary goal is to implement water conservation efforts. Traffic Signs & Markings and Traffic Signals divisions service and maintain integral traffic flow control mechanisms throughout the City. The system is critical to City operations, most notably during peak traffic times such as the very busy Texas A&M football season. The City is committed to providing public roadway safety through an aggressive preventative maintenance program and timely emergency response, 24-hours a day. An SLA in the amount of $39,000 was approved for delineation of raised median noses. Motorists have difficulty seeing the raised concrete median noses at intersections at night and this funding will allow the installation of raised pavement markers that will require less maintenance than painting or multiple repairs from drivers running over the median noses. Parks and Recreation Department The Parks and Recreation Department (PARD) is responsible for College Station park facilities and recreational programs, Cemetery maintenance and operations, and the Ringer Library. Recreation Programs includes Sports Programs, Aquatics, Xtra Education programs and Teen and Senior programs. The remaining Parks and Recreation activities, such as maintenance of park facilities, heritage programs, athletic tournaments, special events at the Wolf Pen Creek Amphitheater and other park locations throughout the City, and cemetery maintenance and operations are budgeted in the General Fund of the Parks and Recreation Department. The Parks and Recreation Department (PARD) Administration Division serves as the primary point of contact for customers and provides administrative support to the rest of the department. This division also provides coordination, design and administration of some of the parks and recreation capital improvement projects, graphics support, marketing development, emergency shelter operations and website administration. The PARD Recreation Division oversees Youth, Teen, and Adult programs, Aquatics, Instruction programs, Senior programs, Lick Creek Nature Center, the Lincoln Recreation Center, Southwood Community Center, and the R.E. Meyer Center.This includes the coordination of Heritage events. Additional budget, including a part-time position, is included in the City Secretary’s Office budget. The PARD Tourism Division oversees the Youth and Adult Athletics, Special Events, and Athletic Tournaments. This Division also assists with the Tourism activities related to Economic Development. 24 The Parks Operations and Cemetery Division is responsible for maintenance and operations of the City park facilities, athletic facilities, selected streetscape areas, the City Cemetery and the Memorial Cemetery. This division also provides support for special events, programs and other city activities. The PARD General Fund budget includes 5 approved SLAs, one of which increases staff that will help maximize the efficiency of parks. The first SLA is for the addition of 1 FTE for a Groundsworker position which will allow for the high level of maintenance of the parks inventory. General Fund will be reimbursed for the cost of 50% of this position by the Hotel Tax Fund. The second SLA is for computer hardware to be implemented alongside the Cityworks asset management system. This new device will allow the Parks & Recreation department to deploy data-connected mobile devices to our operations division. This will allow the members of the operations crew to record equipment, labor and materials of the current job in real time and automated workflow. The cost of this SLA is $25,000. Parks is also proposing an SLA for a Weatherbug system, a severe weather detection system which will be placed within the parks. This system has visual and audio alerts, as well as the capabilities to set up alert notifications and app/mobile alerts for weather concerns (heat, wind, rain, flooding and lightning). The system offers a countdown clock and radius range that can be applied to our website enabling guests the capacity to have “to the minute”coverage of weather events at all of parks. The SLA includes a one-time cost of $94,000 for the system as well as an additional $6,000 charge for access to website capabilities and monitoring, which will be a recurring annual expense. The cost of the equipment will be funded through the General Fund and a transfer from the Hotel Tax Fund will be made to cover 20% of that cost. The next SLA is a request for a Synthetic Field Paint Removal Machine, which will be used to remove debris and obstructions in the synthetic turf within 4-6 hours. This equipment will decrease the man power and time it to takes to flip fields from one sport to another. The cost of the equipment is $45,000 with a recurring annual cost of $3,155 for supplies and maintenance. The equipment cost will be funded through the General Fund with 50% reimbursed by the Hotel Tax Fund. The final SLA is $6,000 for the cost of updating and publishing the continued “History of College Station” book. Funding would pay for the author’s compilation of the current book, new information and book production. Recreation Programs: Each program within Recreation Programs has a fully costed budget, which not only includes revenue and direct costs, but also includes indirect administrative costs, field costs, and General and Administrative transfers. The Aquatics Division supports City pools, the splash pad at the Lincoln Center, swim lessons, water fitness, and the swim team. The Sports Division includes programs such as Adult Softball, Adult Volleyball, Youth Basketball, Youth Football, Youth Volleyball, Adult Kickball, Challenger Sports, Tennis, Ultimate Frisbee and several non-fee programs. The Instruction Division is comprised of the Xtra Education Program, which provides citizens of all ages the opportunity to enhance their quality of life through various continuing education programs that are offered at various sites throughout the City. The Southwood Center, Lincoln Center and R.E. Meyer Center Division – Southwood and Lincoln Centers are community/recreation centers that provide positive programming and serve as satellite centers for social services. The R.E. Meyer Center hosts a variety of senior activities and programs on a daily basis. The Lick Creek Nature Center, located on 515 acres, provides citizens and visitors an educational opportunity to learn about animals and plants that are native to the park. Features include a 2,400-square foot building with a meeting room, restrooms, indoor and outdoor classrooms, an amphitheater and native plant displays. *Prior to FY15, PARD calculated Aquatics Program participants asdaily attendees of the aquatics system. In FY15, program participants were counted as a single attendee versus counting the attendee on a daily basis. 131,094 90,731 92,171 102,635 54,364 2014 2015 2016 2017 2018 Pool Attendance 25 Larry J. Ringer Library The Larry J. Ringer Library facility is overseen by the City’s Parks and Recreation Department. This facility is operated in collaboration with the City of Bryan, which provides staffing for the College Station facility. The graph to the right illustrates the circulation of the College Station Library over the last several years. The FY19 Approved Budget for the Library is $1,191,579. Planning and Development Services Department The Planning and Development Services Department provides oversight for development planning and review andinspection of the built environment within the City of College Station. Planning and Development Services consists of the following divisions: Administration; Civil Engineering; Development Services – Building; Development Coordination; Planning; Greenways; and GIS Mapping. The Planning and Development Services Department works with citizens and other City departments to ensure City development in a manner consistent with policies established by Council. Planning and Development Services continues to identify and implement opportunities for streamlining processes within the department. Two SLAs were approved, for a total of $200,000,in the FY19 budget. The first SLA is to provide $150,000 funding for the 10-Year update of the City’s Comprehensive Plan. The Comprehensive Plan was adopted in 2009 and thisSLA would provide the funding to begin the 10-year update process. The Comprehensive Plan is intended to be a flexible document allowing for adjustments to changing conditions over time. The update would help ensure that the Plan continues to reflect the overall goals and vision of the community. The second $50,000 SLA will fund Neighborhood Plan Implementation. Since 2010, the City has adopted the Central College Station Neighborhood Plan, Eastgate Neighborhood Plan, Southside Area Neighborhood Plan, Medical District Master Plan, Wellborn Community Plan, and the South Knoll Area Neighborhood Plan. Funding resources are necessary to facilitate the implementation of these adopted plans to achieve the objectives anticipated by the plans and expected from residents and property owners. Information Technology Department Information Technology (IT) implements and maintains the technology and computer based information systems used by all City Departments. The IT department includes IT Administration, Technology Services, Business Systems, Network Services, Geographic Information Services (GIS), E-Government, Mail, and Communication Services. Information Technology submitted five SLAs that have been approved for FY19. The first SLA, in the amount of $70,000, is for development of a Digital Strategy and Policy Development for Cyber Security. This includes guidelines for open data, privacy and cloud policies. This SLA includes a recurring annual amount of $15,000 SLA two is for the addition of a Project Management Officer for establishing and managing the numerous technology projects throughout the city. This position will be responsible for vendor relationships and contract administration of the various projects. The total cost of this FTE will be $117,535. The third SLA is for the provision of redundant internet connections for the cost of $82,000. This SLA will provide for hardware and a second ISP for a redundant internet connection. *Prior to FY15, online circulation data was reported solely as circulation for Mounce Public Library in City of Bryan. Figures for FY15 for Ringer Library circulation include 1/2 of the online circulation recorded for both libraries. 26 The fourth SLA provides Office 365 to the city computer users, upgrading Outlook and various office products, allowing cloud hosting, providing the ability for staff to work remotely using project / file collaboration, and promoting “teaming”. The cost of this enhancement is $228,000. The final SLA ensures PCI compliance by providing quarterly network security scans. The annual cost of this service is $30,000. Fiscal Services Department The Fiscal Services Department oversees the operations of the Finance Division, Municipal Court, and Utility Customer Services. The Finance Division manages fiscal administration, accounting operations, treasury, purchasing, budgeting and financial reporting services for the City. Treasury handles cash and debt issues for the City while ensuring all funds are prudently invested. The Accounting Operations and Purchasing Divisions work closely together to ensure that purchases are properly made and recorded. Financial Reporting prepares reporting that goes to third parties based on the actual revenue and expenses incurred and coordinates the annual audit. Budget prepares the annual budget and monitors performance against budget during the year. Municipal Court collects fines and fees for the City while providing the City with administration for cases filed for enforcement of Class C misdemeanors. Utility Customer Service bills and collects all utility charges for electricity, water, sewer, drainage and solid waste including connections and disconnections. Budget for Utility Customer Service is included in a separate fund discussed elsewhere in this document. The approved FY19 Fiscal Services budget includes two SLAs, both in the General Fund. The first approved SLA, in the amount of $52,000, is for the addition of a contracted temporary Finance Support Assistant. This individual will work with Fiscal Administration and assist with various reporting, process documentation, and data import tasks related to the integration of the Utility Billing Module with the City’s existing ERP system. The second SLA, in the amount of $29,700, will fund a new online bidding system for the Purchasing Division, as the current system lacks support and technical upgrades. The Utility Customer Service SLAs are discussed in the Internal Service Funds section of this narrative. General Government Department The General Government Department includes many of the administrative functions of the City. The Mayor and Council Division accounts for expenditures related to Council functions such as education, travel, and training. Service Level Adjustments totaling $26,250 have been approved for FY19. The City Secretary Division is responsible for elections, records management, records preservation, Vitals, City Council support and other activities. The Internal Auditor Division conducts independent financial and performance audits to provide City Council and the Mayor with objective information to assist in determining whether governmental operations are adequately controlled and to assure that a high degree of public accountability is maintained. The City Manager Division is responsible for the day-to-day operations of the City, making recommendations to the City Council, and providing short and long-term direction to the organization. The Economic Development Division works closely with the City Manager’s Office to provide guidance for retail planning, to develop incentive programs, and to recruit businesses to locate within the City of College Station. The Legal Division provides legal services and support to City Council and City staff. Among the services provided by this office are legal advice, land acquisition, contract writing, and litigation. The first SLA proposes $67,986 for the addition of a Legal Assistant I position in order to efficiently meet the growing legal needs of the City. A second SLA proposes $7,757 for a Summer Law Clerk. A paid law clerk position would allow the City to attract a second or third year law student who can assume more responsibility in the department. The Public Communications (PC)/Neighborhood Services Divisions is responsible for marketing the City’sservices and programs in creative, innovative ways that appeal to the needs of its citizens, making it easy for everyone to be informed, involved and up-to-date on the work of the City government. One SLA was approved to provide $11,000 for a Citizen Satisfaction Survey. The last survey was in 2016 with the intention of doing one every 27 2-3 years. Survey results assist the City Council and City departments in prioritizing funding. Neighborhood Services maintains collaborative partnerships among neighborhoods, partner jurisdictions, community organizations, and the City. The Community Services Division is responsible for Community Services Administration, Community Development, Code Enforcement and the Northgate District Management functions. Community Services staff seek to deliver high-quality programs, services, and facilities to enrich the lives of individuals and families in College Station. For FY19, an SLA in the amount of $300,000 for a study for the ‘Northgate Future Use and ImplementationPlan’ was approved. This study is needed to identify current operational challenges and development of solutions and an implementation plan to address existing safety and mobility issues, evolving public spaces, and increased density in commercial and residential development in the District. The cost of this study is estimated at $300,000 but will be split between Northgate Parking Fund and Community Services within the General Fund at $150,000 each. The Human Resources Division consists of Human Resources and Risk Management (which is funded by the Insurance Funds). The Human Resources Division is responsible for the strategy and implementation of all HR-related functions throughout the organization, including areas such as recruiting, hiring, training & development and employee engagement, while adhering to all federal, state and local laws and requirements. The HR division oversees the compensation and benefits programs for all employees, while providing oversight in employee support such as employee relations, employee safety and related policy interpretations related to employment matters. In addition, the Risk Management function seeks to limit the exposure of the City to physical and financial losses through a number of programs that include managing property casualty claims, as well as managing worker safety programs. The Human Resources FY19 Approved Budget includes three SLAs. The first SLA is for $37,510 in one-time funding for temporary administrative support to facilitate the transition to electronic employee records, implement key initiatives, and review current processes. The second SLA would reinstate a portion of the budget ($10,000) that was diverted when the new Learning position was funded in FY18. The final SLA totaling $5,700 would fund the supplies and purchased services for the newly-converted fulltime position (Property Claims Assistant - previously a part-time non-benefitted position) that was approved in the Property & Casualty Fund. Other General Fund Expenditures There are a number of expenditures budgeted in the General Fund that do not fall under the purview of any one department. Miscellaneous expenditures within the General Fund include $1,451,681 for public agency funding, $90,000 for consulting and $13,168 for other miscellaneous items. Also included in the approved budget is $250,000 for contingency. A detailed list of the non-departmental budgeted expenditures can be found in Appendix I. Debt Service Fund The Debt Service Fund is used to account for ad valorem tax revenue collected to pay for authorized general government debt. The approved debt service portion of the ad valorem tax totals 22.0339 cents per $100 valuation, which accounts for approximately 43.6% of the tax levy. Economic Development Fund The City maintains an Economic Development Fund to account for resources and expenditures directed at providing incentives for businesses and industries that are planning to locate in College Station. Resources set aside for economic development purposes will be transferred into this fund and remain in the fund until expended. General Fund dollars in the amount of $375,000 were approved to be transferred into the Economic Development Fund in FY19. Expenditures in the amount of $653,097 were approved in this fund for economic development cash assistance incentives. Efficiency Time Payment Fee Fund The Efficiency Time Payment Fee Fund can be used for the purpose of improving the efficiency of the administration of justice in College Station. The City retains 10% of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved FY19 revenues total $6,715 while approved FY19 expenditures total $8,660. The Efficiency Time Payment Fee Fund summary is located in the Governmental Funds section of this book. 28 Spring Creek Local Government Fund The Spring Creek Local Governmental Fund was established in February 2018 in order to record the revenue and expenditures associated with the Spring Creek Local Government Corporation, a component unit of the city. Work efforts focus on revising the Master Development Plan, surveying, preliminary platting and identifying infrastructure needs of the Spring Creek Corporate campus. Revenue for the Spring Creek Local Governmental Fund (a transfer from the General Fund) was approved at $115,600 for FY19. Expenditures in the amount of $95,600 were approved for supplies, professional services, insurance, and advertising related to the development of the property. FY19 total expenditures are projected at $115,600. Enterprise Funds Electric Fund College Station's Electric Utility serves approximately 42,500 meters within the city limits of College Station. It provides for the construction of new facilities needed to extend electrical service to new consumers; performs repairs and maintenance as needed to maintain the electric system; provides for emergency response for outages and storm restoration; and installs and maintains service to approximately 6,000 street lights and rental lights. Electric Utility personnel maintain over 20 miles of electric transmission lines, seven electrical substations, and approximately 506 miles of overhead and underground electric distribution lines. Seven SLAs are included in the FY19 Electric Approved Budget. The first of these SLAs, in the amount of $122,184, is for the addition of one Electric Transmission and Distribution (T&D) Supervisor. Currently, the City utilizes contractor crews totaling 17.0 FTEs for distribution, construction and tree trimming. A Crew Foreman, a position that typically supervises teams of 3.0 to 5.0 FTEs, currently manages these contractor crews. As a result, the T&D Supervisor will be tasked with the coordination and supervision of the contracted crews to safely and efficiently construct electric distribution infrastructure to meet City and customer demand. A second approved SLA, in the amount of $121,063, is for the addition of one Project Planning Coordinator, who will work under direct supervision of the T&D Superintendent. The Project Planning Coordinator is required to prioritize distribution construction work via the efficient allocation of internal and external resources to meet the goals and schedules of the City while meeting or exceeding the customer needs and expectations. The Project Planning Coordinator will also work closely with the Project Coordinator Supervisor and will back up that position during any absences. The third SLA, in the amount of $106,820, is for an additional Geographical Information System (GIS) Analyst. The City’s Electric GIS system generates and involves a significant amount of data and is crucial in maintaining connectivity, land and outage information. This system helps identify outages, determine restoration strategies and organize future infrastructure growth. The current GIS system is managed by one FTE with no redundancy for the responsibilities or succession plan for the position. As a result, the GIS Analyst will provide much needed support for the current staff and system and ensure staff continuity, while better serving customers by managing and maintaining current and future GIS needs. The fourth approved SLA, in the amount of $169,000, is for the addition of a Backyard Bucket Truck. Currently, over one-third of the poles in the City cannot be accessed via climbing and many of the power lines are located along back property lines or are inaccessible with standard bucket trucks and equipment. During normal and storm-related work, Electric is currently limited to a single Backyard Bucket Truck currently in the fleet. The additional vehicle will increase the ability of Electric to respond to multiple outages and to work concurrent backyard projects. The vehicle will also provide increased service capabilities and better accessibility while working during outages caused by storms or wildlife, while also assisting capital improvements to infrastructure. The fifth approved SLA, in the amount of $61,000, is for an additional Substation Service Truck. The Substation Division currently consists of five technicians and two vehicles. Over the past eight years, the City’s electricsubstations have increased from five to seven, with another planned for FY19. Additional compliance requirements mandated by the North American Electric Reliability Corporation (NERC) call for additional maintenance and testing for transmission and substation assets. This vehicle will allow existing staff to maintain and test various locations more efficiently while simultaneously monitoring contracted work performed at the substations. The sixth approved SLA, in the amount of $43,000, is requested to maintain the City’s Energy ConservationProgram, consisting of the Energy Audit, Good Cents and the Energy Back II (EBII) Programs. More recent 29 programs include the Residential and Commercial LED Lighting and Connected Thermostat Programs. In FY16 and FY17, customer demand for Energy Conservation Programs rose above budgeted levels by 21% and 7% respectively. The approved SLA will maintain service levels related to the Conservation Programs and will help the City strengthen customer relationships by meeting demand and by providing customer focused solutions. The seventh SLA, totaling $15,000, is for the upgrade of a service vehicle. Currently, a Ford 250 ¾ ton truck is on the FY19 replacement schedule. This vehicle has a reduced load hauling and towing capacity once it is outfitted with the tools and equipment required for daily utility use. Additionally, the vehicle regularly exceeds its load rating when used for routine substation jobs, thus compromising job safety, proficiency and cost efficiency. The SLA proposes upgrading the truck to a 1 ton truck with a gross vehicle weight of 13,200 lbs. in order to meet the increased towing and various tasks that arise from operational demands. There will be no rate increase in the Electric Fund for FY19. Water Fund The City of College Station has the capacity to produce approximately 29 million gallons per day of potable water, with an anticipated increase to approximately 34 million gallons per day once Well #9 enters service. The Water Department has developed high standards of reliability that assures customers’ needs are met with a water supplythat meets or exceeds all federal and state mandated standards. As a City enterprise, the full cost of service for water production, transmission and distribution is recovered by charging customers for consumption on a per unit basis. One FY19 SLA, in the amount of $138,947, was approved for the Water Fund. This SLA is for an additional Field Operations Supervisor to assist with existing preventative maintenance, due to system growth, aging infrastructure and increased regulatory and administrative requirements. The current staff requires additional resources to assist with key maintenance items and/or provide necessary safety and training instruction to support current crews. The additional Field Operations Supervisor will increase resources available to meet or exceed preventative maintenance goals and will allow existing Supervisors to provide more technical expertise and training in the field. There is no rate increase in the Water Fund for FY19. Wastewater Fund Effective sanitary sewer collection and treatment is essential to public health in an urban environment. Over the last several decades, infrastructure standards have increased. Past upgrades to the Carters Creek Wastewater Treatment Plant were directly related to changing standards. As the system continues to grow, additional capital will be needed. The existing system must be maintained with line replacements, plant enhancements and expansions, such as the Lick Creek Wastewater Treatment Plant (LCWWTP) capital project. Wastewater services are provided as an enterprise function with service related fees paying for the cost of service. Two FY19 SLAs were approved for the Wastewater Fund. The first SLA, in the amount of $96,717, is for an additional Plant Operations Maintenance Supervisor, who will be responsible for the development and implementation of a proactive Wastewater Treatment maintenance program. Due to recent regulatory and administrative requirements, current Supervisors are tasked with on-going construction and process control responsibilities. As a result, this SLA would provide an additional individual for the development and implementation of proper training in order to execute an effective preventative maintenance program. In doing so, the position will assist in reducing reactive maintenance costs and will allow other Supervisors to focus on capital projects, operational needs and regulatory compliance. The second SLA, in the amount of $135,217, is for a Power & Control (P&C)/SCADA Supervisor. This individual will direct P&C tasks and will provide training and career growth opportunities for P&C Specialists. The Supervisor would also assist with preventative system-wide emergency generator maintenance. The Supervisor would also assist with SCADA responsibilities when those staff are unavailable and would likely assist with SCADA position succession planning. Due to significant on-going capital projects, such as the LCWWTP Expansion and Wastewater operating costs, a 5.00% rate increase has been approved for FY19. 30 Solid Waste Fund The Solid Waste Division of Public Works provides services that meet the City’s solid waste collection needs. These services include providing residential containers, curbside recycling, brush and grass clipping collection, street sweeping and the removal of waste. Commercial services are also provided to local businesses and include collection in small and large containers. Customers with greater volumes have the option of using roll-off containers that are serviced by front load collection equipment. FY19 revenues for the fund are estimated to be $10,862,196 which is an 8.01% increase over the FY18 revised budget primarily due to projected growth and the rate increase approved by Council in June 2018. Residential and commercial rates have been designed that will cover the total cost of providing services and to equitably distribute the cost to customers. The approved operations and maintenance budget for residential and commercial Solid Waste operations for FY19 is $8,651,991. There are two SLAs approved for FY19: $457,633 for the addition of a residential route manager and an automated side-loader truck, and a second $25,000 SLA for a residential solid waste and recycling guide and calendar. Continued growth in the City requires additional collection personnel with a vehicle and will maximize route efficiency. The Solid Waste & Recycling Guide will assist in educating residents about available Solid Waste services. Funding in the amount of $49,190 has been approved in the Solid Waste Fund for Keep Brazos Beautiful (KBB) for operations, the Demonstration Garden at Texas Ave & George Bush location, beautification along with litter abatement, and educational programs. Total FY19 approved expenditures for the Solid Waste Fund are $10,766,337. Northgate Parking Fund The Northgate Parking Fund accounts for parking operations in the Northgate district of the City. This includes the surface parking lot on Patricia Street, the College Main Parking Garage and on-street parking in the district. FY19 revenue is estimated to be $1,488,385 which is a decrease from the FY18 revised budget. In FY18, there were fewer dorms leasing spaces; however, the garage leases have increased as more dorm spaces in the Northgate area have become available, increasing parking fees revenue. Other revenues in this fund include investment earnings and miscellaneous revenue. Included in the FY19 Northgate Parking Fund budget is $222,475 for the debt service payment related to the College Main Parking Garage. In addition, $250,000 is being allocated to be transferred to the General Government CIP Fund for projects to be determined. The only approved SLA in the Northgate Parking Fund for FY19 is for a Northgate Future Use and Implementation Plan. This study is needed to identify current operational challenges and development of solutions and an implementation plan to address existing safety and mobility issues, evolving public spaces, and increased density in commercial and residential development in the District. The cost of this study is estimated at $300,000 but will be split between Northgate Parking Fund and Community Services within the General Fund at $150,000 each. Capital projects approved for the FY19 budget include a compactor/drain project at $128,000, replacement of the garage equipment and systems management at $250,000, and pedestrian safety efforts on Boyett and Patricia Street Promenade Repairs at $32,000. 26,270 25,573 25,434 25,504 27,302 37,856 39,272 40,303 39,136 39,047 2014 2015 2016 2017 2018In TonsRefuse Collected Residential Commercial 31 Special Revenue Funds Hotel Tax Fund The FY19 budgeted Hotel Tax revenue is $5,493,466 which reflects a 7.19% increase from FY18 budget of $5,125,000. Hotel tax revenues are forecasted to increase marginally due to recent fluctuations of the tourism economy. Investment earnings are estimated to increase over the budgeted FY18 due to increasing interest rates. The FY19 budgeted operating expenditures for the Hotel Tax Fund are $6,726,410 which includes $4,828,521 in capital expenditures related to Veteran’s Park Synthetic Fields, construction expenses for Southeast Park, and two service level adjustment requests for additional field maintenance equipment. The first service level adjustment request pertains to a severe weather detection system to be installed at all City parks. The system would operate as a true detection system versus the current lightning prediction system that is outdated. The Hotel Tax portion of the request is $18,800 or 20% of the cost of the system. The second request is for $22,500 or 50% of a synthetic field paint removal machine. With the expansion of the synthetic fields at Veteran’s Park, the machine will reduce labor time to change the markings as required by the various sports using the fields. The remainder of the cost for both requests is budgeted in the General Fund Parks and Recreation departmental budget. Also included in the operating expenditures are funds for preferred access payment for the use of athletic facilities at Texas A&M University. The FY19 budget for this payment is $700,000 and the FY18 year-end estimated payment for this payment is $465,145. Other operating expenditures included in the FY19 budget are $300,000 for soliciting and hosting of sports tournaments in College Station and $200,000 for the Texas Weekend of Remembrance. The inaugural event for the Texas Weekend of Remembrance occurred in FY18 and the event is anticipated to be held annually over Memorial Day weekend. Operating expenditures in the FY19 budget also include $82,400 for staff costs in the Public Communications department related to tourism marketing efforts and $104,116 for tourism marketing placed by the City of College Station. Public Communications staff members are responsible for strategically creating marketing materials and placing advertisements that help increase tourism to College Station by advertising the City’s many events andamenities. Public Communications staff develops brochures, promotional videos, and other marketing and advertising materials with the primary focus of creating high-quality collaterals to bring tourism dollars to College Station. The responsibilities for material development and advertising are shared among Public Communication staff members resulting in the time spent on the activities equating to one position. The position is budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover the expenditures related to eligible activities. The FY19 budget also contains $25,000 for nonprofit/charitable organizations that hold events at local hotels and meet the criteria for Hotel Tax use. These funds will be distributed at the discretion of the City Manager. An additional $25,000 has been included in the FY19 budget at Council’s direction for a special event grant that will be hosted in the City by an outside entity. This event is expected to draw a significant amount of tourism to the area. Operating expenditures related to Parks and Recreation Programs & Events are budgeted at $461,373 for FY19. Programs in the budget include expenditures related to athletic events such as National & Regional Athletic Tournaments, and other events that are eligible for Hotel Tax funds, including hosting the TAAF Games of Texas in 2018 and 2019. The Parks and Recreation Programs & Events FY19 amount includes one service level adjustment for 50% of a grounds worker needed to help maintain the expanding parks system. The additional 50% of this position is budgeted to be included in the General Fund Parks and Recreation departmental budget. A total of $3,437,430 of Hotel Tax funding is budgeted in FY19 for Outside Agencies. This includes $1,996,128 for the Bryan/College Station Convention & Visitors Bureau (CVB or “Experience BCS”) for operational, sales/marketing, promotional, servicing and business development elements. The Bryan/College Station Convention & Visitors Bureau is a component unit of the city and is jointly supported by both the City of College Station and the City of Bryan based on a pro-rata share of actual Hotel Tax revenue reported for the prior fiscal year by each city. FY19 budgeted operating amount of $1,996,128 reflects 78% of the total operating budget of the CVB. The CVB FY19 request includes two service level adjustments also reflected at 78% of the total amount requested. The CVB is requesting that the City of College Station appropriate $19,500 for a major impact bid fee fund that can be set aside in the event that the agency is presented an opportunity to bid on an event that would 32 bring a significant amount of tourism to the area. The second service level adjustment is a request that the City appropriate $85,800 for a major impact sponsorship fund that can be accessed to enhance the City’s bid packagein the event that the agency has an opportunity to attract an event that would bring a significant amount of tourism to the area. Additional Hotel Tax funding that is budgeted in FY19 for Outside Agencies includes: $588,950 for the CVB Grant Program; $114,376 for Easterwood Airport Advertising; $290,000 for Arts Council operations and maintenance; $397,976 to Arts Council for affiliate funding; $25,000 to Veterans Memorial; and $25,000 for the Bryan/College Station Chamber of Commerce. Community Development Fund The goals of Community Development are to encourage the expansion and accessibility of human services; expand and improve public facilities and infrastructure where needed; and to expand economic opportunities in the community for low- and moderate- income residents of the city. Additional goals include providing for an adequate supply of safe and affordable housing, rehabilitation of rental and owner occupied residential property and expanding home ownership opportunities. The City of College Station receives federal funds from the Department of Housing and Urban Development (HUD) through the Community Development Block Grant (CDBG) and the HOME Investment Partnerships (HOME) grant. The Community Development Division of the Community Services Department is tasked with administering these grant funds through several programs designed in accordance with the division's goals, federal regulations and input from the City Council. Roadway Maintenance Fee Fund The Roadway Maintenance Fee Fund was established in FY17 to administer financial activity related to the Roadway Maintenance Fee. Revenues are generated from a Roadway Maintenance Fee assessed to City of College Station transportation system users. FY19 revenues are projected to be $4,488,530. Expenditures in the fund are dedicated to the rehabilitation and upgrade of streets necessitated by increased traffic pressure. Street maintenance projects are selected after a review of data that includes: overall road condition; increased traffic; and importance as a conduit for traffic through the community. Total approved expenditures are $4,689,921. System-wide Water Impact Fee Fund The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Water Impact Fees. Effective December 1, 2016, the City assessed a water impact fee for all new water connection permits. The fee is based on the size of the water meters issued on the building permit. The fee is intended to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City's service area in lieu of water utility rate increases. Projected FY19 impact fee revenues total $302,933, with an approved transfer to the Water Fund in the amount of $301,933. These funds will be used for FY19 debt service payments related to the Well #9 and Well #9 Collection Line capital improvement projects. It is anticipated that, in future years, the revenue generated from this fee will also be used toward the debt service payment for the State Highway 6 Water Line capital improvement project. System-wide Wastewater Impact Fee Fund The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Wastewater Impact Fees. Effective December 1, 2016, the City assessed a wastewater impact fee for all new wastewater connection permits. The wastewater impact fee is also based on the size of the domestic water meter issued on the building permit. The fee is intended to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City's service area in lieu of wastewater utility rate increases. Projected FY19 impact fee revenues total $1,811,600, with an approved transfer to the Wastewater Fund in the amount of $328,881. These funds will be used for FY19 debt service payments related to the Lick Creek Wastewater Treatment Plant (LCWWTP) Expansion capital improvement project. In future years, it is projected that all of the annual revenue generated by the wastewater impact fee will be transferred to the Wastewater Fund in order to offset the entire debt service payment for the LCWWTP expansion project. 33 System-wide Roadway Impact Fee Funds The System-wide Roadway Impact Fee Funds were established in FY17 to account for the financial activity related to the roadway impact fee. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City. Four separate Funds were created to account for the activity related to the four separate service territories in which the fee is collected. Fees collected in a particular service area must be used for capital projects within that same service area. System-wide Roadway Impact Fee Fund revenues in FY19 are projected to be $683,000. The fees collected will be transferred to the Streets Capital Improvement Projects Fund to be used on eligible projects within each service area. Fees collected in Service Area C will be transferred in FY19 to be used on the Capstone/Barron Realignment project (ST1605). The FY19 approved transfer amount is $595,000. Fees collected in Service Area D will be transferred in future fiscal years to be used on the Rehabilitation of W. D. Fitch from Rock Prairie Road to Tonkaway Lake. Once sufficient fees are collected in Service Area A and B, they will be transferred in future fiscal years to be used on an eligible project, such as the Rehabilitation of the signal at Texas Avenue and Deacon. Wolf Pen Creek (WPC) TIF Fund The Wolf Pen Creek Tax Increment Finance (TIF) Zone generated revenues to be utilized within the Wolf Pen Creek District. The TIF expired December 31, 2009. The FY18 year-end estimate and FY19 approved budget include payments to College Station Independent School District for the balance of the school district's portion of unspent WPC TIF funds. When the fund has been depleted in FY19, it will be closed. West Medical District TIRZ No. 18 Fund & East Medical District TIRZ No. 19 Fund In October of 2012, the City Council authorized an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to; lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc.) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc.) to meet the mobility needs present in the area. The Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Two TIRZ were established in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the West Medical District TIRZ #18, encompasses the area near the State Highway 6/Rock Prairie Road Bridge and includes both The Med Hospital and the Scott & White Hospital. Development projects in this area include Rock Prairie Road (East and West), Normand Drive Extension, and other public works. In May of 2018, City Council voted to dissolve West Medical District TIRZ #18 in order to redirect the funds that would have been dedicated to this TIRZ toward other needed capital projects. The budget was amended in FY18 to create a transfer of the fund balance from the West Medical District TIRZ #18 to the General Government CIP Fund. The fund was closed at the end of FY18. Established in December 2012, the East Medical District TIRZ #19, encompasses the area east of the State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public works. It is projected that new development in this portion of the District will meet or exceed $283 million over a twenty year period. This development activity would yield an increment of approximately $30.8 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is the only participant in this TIRZ at this time. In FY19, it is anticipated that $40,957 in ad valorem tax will be collected in the East Medical District TIRZ #19. No expenditures are projected for FY19. 34 Dartmouth TIRZ Fund In August of 2017, the City of College Station entered into a synthetic increment TIRZ agreement with Brazos County to develop a key infill area that would extend Dartmouth from Harvey Mitchell Parkway through to Texas Avenue. The funds collected will be used to invest in core infrastructure such as streets, storm sewer, water, sanitary sewer, and electrical (including traffic signals at the future Dartmouth intersections with Harvey Mitchell and Texas Avenue). It is projected that new development in this portion of the District will meet or exceed $38.9 million over a fifteen year period. This development activity would yield an increment of approximately $3.98 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is partnering with Brazos County in this synthetic TIRZ for a term of fifteen years. Brazos County is contributing 100% of their O&M incremental value up to one-half of the total costs of the project or $2.5 million, whichever is less. The City of College Station is contributing 100% of its total tax rate incremental value. In FY19, it is anticipated that $2,573 in ad valorem tax will be collected in the Dartmouth Synthetic TIRZ. No expenditures are projected for FY19. Court Technology Fee Fund The Court Technology Fee Fund funds technology projects at the Municipal Court Facility. For FY19, the approved revenues total $65,900. Approved expenditures for FY19 are $81,619 and will be used for technology related purchases such as computer hardware and software for court facilities as well as software training for Municipal Court employees. Court Security Fee Fund The Court Security Fee Fund is used to fund security projects at the Municipal Court building. The approved FY19 revenues are $46,665. Approved expenditures for FY19 are $44,279, which funds 50% of the full-time municipal court security marshal. The other half of the security position is funded in the Municipal Court division of the General Fund. Juvenile Case Manager Fee Fund The Juvenile Case Manager Fee Fund funds the salary and benefits of a Juvenile Case Manager, as well as the salary and benefits for staff time spent administering Teen Court. For FY19, the approved revenues for this fund are $78,790. The total approved FY19 expenditure budget of $129,753 includes salary and benefits, and travel and training funds for the Juvenile Case Manager and Teen Court Coordinator positions. Truancy Prevention Fee Fund The Truancy Prevention Fee Fund revenues are used to fund truancy prevention and intervention services. Defendants convicted of a misdemeanor offense in the municipal court shall pay a truancy prevention fee of $2.00 in addition to any other fines, penalties, or courts costs required by city ordinance, state, or federal law. Approved revenues in FY19 total $13,600. A $6,000 expenditures budget has been approved for FY19 in order to fund training and travel, and printing and postage expenses associated with this fund. Police Seizure Fund The Police Seizure Fund accounts for revenues and expenditures related to property seized by the College Station Police Department. Approved revenues for FY19 are $25,690 while approved expenditures have been budgeted at $30,000. These funds are used for one-time equipment and other purchases to assist in police activities. Memorial Cemetery Fund This fund accounts for two-thirds of the proceeds from the sale of cemetery lots as well as other revenue that is collected through the Memorial Cemetery and Aggie Field of Honor. The fund also accounts for expenditures on projects that take place at this location. A transfer to the Debt Service Fund, in the amount of $272,855, is included in the FY19 approved expenditure budget for one-half of the total debt service related to the Memorial Cemetery. One-half of the Memorial Cemetery debt service will come from the Memorial Cemetery Fund and one-half of the payment will come from the Debt Service Fund for FY19 and for future years, but the Memorial Cemetery Fund will continue to be monitored to ensure that this can be supported. The Operations and Maintenance costs associated with the Memorial Cemetery Fund are included in the General Fund Parks and Recreation Department budget. 35 Memorial Cemetery Endowment Fund This fund accounts for the remaining one-third of the proceeds from the sale of cemetery lots at the Memorial Cemetery, which includes the Aggie Field of Honor. Approved revenue for FY19 totals $155,670. FY19 approved expenditures are $15,540. Texas Avenue Cemetery Endowment Fund This fund accounts for the proceeds from the sale of cemetery lots at the Texas Avenue Cemetery. The fund also accounts for expenditures on projects that take place in the cemetery. For FY19, there is an approved SLA to design and install a new restroom at the cemetery to replace the current restroom at a cost of $150,000. The maintenance and operations for this cemetery are budgeted in the General Fund in the Parks and Recreation Department. Public, Educational and Governmental (PEG) Access Channel Fee Fund Public, Education and Government (PEG) Access Channel funds are collected in an amount equal to 1% of gross revenues in cable services provided per month. These funds may be used for educational and governmental broadcasting on Suddenlink Channels 19 and 119. Channels 19 and 119 provide unique programming that addresses the needs and interests of the citizens of College Station and its surrounding community. This includes information on City Council and Planning & Zoning meetings, development projects, special events, job opportunities, and many other pertinent issues and notices. Approved FY19 PEG Fee Fund revenues from cable franchise fees and investment revenue total $213,000. Expenditures of $100,411 were approved in FY19 for video production and broadcast upgrades. R.E. Meyer Estate Restricted Gift Fund The R.E. Meyer Estate Restricted Gift Fund was established in FY14. Robert Earl "Bob" Meyer passed away in October of 2013. As part of his will, he generously bequeathed a portion of his estate to the College Station Parks and Recreation Department, with the gift being restricted for the benefit of programs for senior citizens. During Mr. Meyer's lifetime, he loved and supported the many senior programs offered by the Parks and Recreation Department Senior Services. In FY18, a total of $573,190 was transferred to the Facilities and Technology Capital Improvement Projects Fund for use on the Arts Council Renovation project. The renovated building will provide facilities the Parks and Recreation Department will use to expand upon current Senior Programs. The remaining balance in the fund will be used in FY19 for Senior Programs. Fun For All Playground Fund The Fun for All Playground Fund was established in FY18. This fund records the financial activity associated with the construction of an all-inclusive playground to be located at Central Park. The playground project is a joint effort with several local service organizations. Park Land Dedication funds were used to fund the design of the project. Donations received by the service organizations are being used to fund the construction of the playground, which will be built in phases as funding permits. The activity reflected in FY18 and FY19 is the first phase of the playground project and the estimate for Phase I is based on donations received to date by the local service organizations. Drainage Fund (O&M) Drainage Engineering Division assists with the Drainage Development permit that must be obtained prior to the start of most construction activity. This permit process exists to ensure that proposed development will not increase the danger of flooding, and will not allow the migration of dust, mud or silt from the construction site. The Drainage Maintenance Division provides a maintenance program to keep the storm carrying capacity of the drainage system adequate in the City. The Division is responsible for the care and maintenance of the improved and natural drainage ways within the City limits. Operations include creek cleaning, erosion control, mosquito control, and vegetation control. Drainage Engineering and Drainage Maintenance Divisions are funded by the Drainage Fund. A $50,000 SLA has been approved in FY19 for a rate study analysis. A rate study will provide valuable information to justify the processes and rates that are currently in place and also helps identify shortfalls or potential rate adjustments for several major projects not in the current Drainage Master Plan. 36 Total FY19 approved operations and maintenance expenditures budget is $1,646,643. Internal Service Funds The City has established several internal service funds for areas where goods and services are provided to City departments on a cost-reimbursement basis. The Internal Service Funds include the Insurance Funds, the Equipment Replacement Fund, the Utility Customer Service Fund, and Fleet Maintenance Fund. Each of these funds receives revenues from City departments to which services are provided. Internal Service funds have revenues transferred from departmental budgets on a monthly basis to ensure that funds are available for related expenses. Insurance Funds The City of College Station has four funds for insurance purposes, all of which are self-funded. Property and Casualty Fund The Property and Casualty Fund ensures that the City can adequately cover potential property and liability losses. Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Property and Casualty costs. The approved premium revenue for FY19 is $1,000,000 (no change from FY18). Estimated investment earnings are $15,000 and other revenues, including subrogation, are projected to be $75,000 (the FY18 Revised Budget was $675,000 due to a Budget Amendment to account for settlements from our outside insurers relating to hail damages). The total approved revenues for the Property & Casualty Insurance Fund for FY19 are $1,090,000. The approved FY19 SLAs for this fund include the conversion of a part-time/non-benefitted position (Property Claims Assistant) to fulltime at a cost of $38,828, and the addition of a malpractice policy premium for the approved Co-Medical Director for the Fire Department’s EMS staff at a cost of $4,300. Approved expenditures in this fund are $1,304,848, which is a 37% decrease from the FY18 revised budget. The substantial decrease in FY19 approved expenditures is due to an FY18 budget amendment that increased expenditures by $840,000 to cover the costs of repairing vehicles and facilities that were damaged due to a hail event in March 2018. Employee Benefits Fund Approved revenues in the Employee Benefits Fund are $13,542,933, a total increase of approximately 2.75%. Although that includes a 5% increase in City-paid employee Health Insurance premiums, the overall approved revenue budget decreased due to changes in how dependent life insurance and AD&D are accounted for. Those two items were previously budgeted in the Employee Benefit Fund as revenues but are now accounted for on the balance sheet along with the other voluntary insurance policies that were moved to the balance sheet in FY18. The FY19 approved expenditures include $465,689 for the continued operation of the Employee Health Clinic, which provides acute and preventive primary care, occupational medicine, workers’ compensation care, and wellness services. Services are available to City health plan-enrolled employees, dependents and retirees to encourage wellness and pro-active medical intervention and treatment. In addition, included in the FY19 approved budget is $1,103,433 for an Other Post-Employment Benefits (OPEB) Trust, established in FY17. In FY18, the City began funding OPEB at the department level on a current basis using a budgeted FTE basis. The approved expenditures for the Employee Benefits Fund are $13,450,056. The FY19 ending working capital in this fund is projected to increase 1.3% when compared to the FY18 estimated ending working capital. This is due to the increase in premiums to offset the overall rise in claims. Workers’ Compensation Fund The Workers’ Compensation Fund provides coverage against losses sustained through on-the-job injuries to employees. Budgeted premiums are based on the actual amounts charged to departments to cover the City’sWorkers Compensation costs. In FY19, approved revenues are $590,000 and approved expenditures are $537,651. Unemployment Compensation Fund Premium revenues in this fund are collected based as a percentage of each employee’s salary up to a maximum collection of $40 per employee per year. In budgeting for FY17, it was determined that the Working Capital balance was adequate enough that the City could forego contributions to this Fund for that budget year as well as in FY18. 37 This decision has been approved to be carried forward into FY19. Therefore, total FY19 approved revenues (investment earnings only) are $3,500. Claims costs in the amount of $60,000 were approved to be budgeted in FY19. Equipment Replacement Fund The Equipment Replacement Fund provides equipment and fleet replacements within the City of College Station. In an effort to better control costs, the fund receives rental charges from departments based on the economic life of their equipment and vehicles. The equipment and vehicle replacements are purchased out of this fund as scheduled and/or as conditions warrant. This fund is used to accumulate resources for the replacement of vehicles and large motorized equipment, the replacement of copiers, and to provide replacement assets for the existing major technological infrastructure. Estimated revenues for FY19 total $7,472,056. In FY19, $737,310 has been approved for new fleet purchases in the Fire department, Electric Fund, Water Fund, Wastewater and Solid Waste Funds. Fleet Maintenance Fund The Public Works Fleet Services Division manages the vehicle and equipment fleet. The division also performs preventive maintenance and vehicle repair. The City maintains a fleet of vehicles and heavy equipment to provide services to the citizens of College Station. These services include Police and Fire response, Solid Waste Collection, Public Utilities, Building Inspection, and Parks operations. In FY19, total estimated revenues in the Fleet Maintenance Fund are projected to be $2,415,976. Approved revenue includes $31,000 in SLAs related to fleet additions. Two SLAs were approved for FY19 expenditures: $15,576 for a part-time non benefit Warehouse Assistant and $72,481 for an additional Fleet Services Mechanic. Approved FY19 Fleet Maintenance expenditures are $2,450,121 which is a 6.6% increase above the FY18 budget due to the addition of a Mechanic in the Fleet Services division. Utility Customer Service Fund The Utility Customer Service Division is the primary interface with the City’s utility customers. Responsibilities include setting up customer accounts, connecting and disconnecting utility services, reading meters, billing and collecting utility customer accounts and addressing customer concerns. In FY16, the meter reading function of the Utility Customer Service Fund was outsourced to an outside contractor. This change was made to address the high turnover and frequent vacancies in the Meter Services division that resulted in billing backlogs and delays in collecting revenue. Approved FY19 total expenditures are $3,153,759, including one SLA. This SLA will provide contract labor to assist with the Utility Billing implementation at a one-time expenditure of $106,080. Capital Projects Funds The City has a number of capital project funds. General Obligation Bonds (GOB) have historically been used for general government projects such as streets, parks, traffic, public facilities and other such needs. However, the City has several other resources that may be used to supplement those resources and help to hold down the ad valorem taxes necessary to pay for GOBs. In addition, the City has statutory authority and City Council 758,306 776,279 795,871 815,126 834,582 2014 2015 2016 2017 2018 Number of Meters Read Annually 38 policy allows for the use of non-voter authorized debt instruments such as Certificates of Obligation and Contract Obligations (generally referred to as COs). The City also has bond funds for each of the utilities operated by the City. In addition, operating funds from the Electric, Water and Wastewater Funds are estimated to be used to fund capital projects in lieu of the issuance of additional debt. Other resources to fund capital projects include the Utility Funds, the Drainage Fund, Park Land Dedication Funds and the Hotel Tax Fund. Each provides resources that will be used to complete a number of projects over the next five years. General Government Capital Projects The following is a summary of some of the key general government projects included in the FY19 Budget. More details about these projects can be found in the Governmental Capital Improvement Projects Budget narrative that precedes the governmental capital projects section in the budget document. The funds expended on these projects are considered significant and non-routine. Streets, Traffic, Sidewalks and Trails Capital Projects A total of $35,558,491 is estimated to be spent on capital transportation projects in FY19. This includes a number of Street Rehabilitation projects, Street Extension and Capacity Improvement projects, Traffic projects, and Sidewalk and Trail projects. Some of the key rehabilitation projects include Francis Drive Rehabilitation and the Lincoln Avenue Rehabilitation. These projects have been included in the Capital Improvement Program in an effort to maintain existing infrastructure. Most of these projects have been funded with CO debt and/or budget balances from completed projects. A number of Street Extension and Capacity Improvement projects have been included in the FY19 budget. Significant projects that are in progress include the Lakeway Extension project; the relocation of the Cain/Deacon Union Pacific Railroad Crossing Switch; Improvements at Rock Prairie Road West from 2154 to the City limits project; the Capstone and Barron Road Alignment; and the design of Pebble Creek Parkway. Neighborhood Safety Improvements - Holik, Park Place, Anna and Glade; the Holleman Drive South Widening project; the Design of FM 2154/Holleman Intersection Improvements; and the design of the 2818 Capacity Improvements project. Projects expected to continue in FY19 include the Royder Road Phase II – Backwater to FM2154 project; Royder Road Phase III – FM 2154 to I&GN Road. Design work is also slated to start on the State Highway 40/FM 2154 Interchange project in FY19. Signal projects approved to begin in FY19 include a signal at Barron Road/Alexandria Avenue and a signal at Texas Avenue/Brothers Boulevard. Also included in FY19 is the design of a signal at Dartmouth and 2818. Also included is the continuation of the Intelligent Transportation System (ITS) Master Plan Implementation. Key Sidewalk and Trail projects include sidewalks on Munson Avenue from Dominik Drive to Harvey Road as well as construction on Phase II of the University Drive Pedestrian Improvements project. More details about each of these projects can be found in the Governmental Capital Improvement Projects Budget section of this budget document. Parks and Recreation Capital Projects In FY19, expenditures in the amount of $12,382,869 are estimated for Parks and Recreation capital improvement projects. Included is budget for Field Redevelopment projects. A portion of the funds will be used for replacement and repairs to numerous athletic facilities and parks throughout the City. Key Parks and Recreation facility projects included in the FY19 budget include for the System-Wide Park Improvement project. It is anticipated that the funds will be used for the new play units at Thomas and Gabbard Park, new sidewalks at Richard Carter Park and a new metal roof at Thomas Park. Other Parks projects included in the FY19 Budget include the Central Park Pavilion/Restroom Rehabilitation project, the Central Park Athletic Field Restroom Rehabilitation project, and the Bee Creek 39 Concessions/Restroom project. It is anticipated that the design of these projects will be completed in FY18 with construction in FY19. COs have been issued for these projects. New parks projects added to the FY19 Capital Plan include a Veterans Park Amenities project, a Basketball Pavilion at Lincoln Center, Softball Lights at Bee Creek Park and a Shade Structure at Lick Creek Nature Center, and the rehab of the Thomas Park aquatic facility, in response to the closing of the existing Thomas Pool. Also approved for FY19 is funding for the construction of Southeast Community Park. This project would develop the park with eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and funding will be a combination of CO debt and Hotel Tax funds. More details about each of these projects can be found in the Governmental Capital Improvement Projects Budget section of this budget document. General Government and Capital Equipment Capital Projects General government and capital equipment projects are planned assets that have value to more than one specific area of City operations. The two main divisions within this category are public facilities and technology/equipment projects. Included in the FY19 Approved Budget is an estimate for the completion of the Library Expansion project. Construction began in FY18 and is expected to be completed in FY19. The FY19 budget also includes projects for existing City facilities including the replacement, containment repair, and cleaning of existing above-ground storage tanks. Also budgeted in FY19 are Upgrades to the Fleet Facility Oil Pit and Storm Drain and Gateway Sign #3. Significant facility projects include a new Police Station and Arts Council Building Renovation. CO’s wereissued in FY18 for the new Police Station with an additional portion to be issued in FY19. A portion of the funding for the Arts Council Building Renovation came from the General Fund and the balance of the funding comes from the R.E. Meyer Estate Restricted Gift Fund. Another significant facility project included in the FY19 Budget is a new City Hall. The project is expected to be designed in FY18 and FY19 with construction projected to begin in the latter part of FY19 and continue through FY21. Current forecasts indicate that a tax rate increase will be needed to support the debt service related to the construction of a New City Hall. Additional funding sources identified to mitigate the impact on the tax rate include cash from the Electric Fund, the TIRZ 18 fund balance, the General Fund, and the PEG Fund. The FY19 Budget also includes projected expenditures for technology and equipment projects. This includes the Implementation of a Work Management System in the Parks and Recreation Department, a Mobile Computing Infrastructure project, continuation of the Fiber Optic Infrastructure project, and the addition of the E-Builder Software for vertical planning projects. The budget also includes a project for a cohesive Video Surveillance System. Currently, there are multiple video surveillance systems installed by various departments throughout the city. This project would implement a city-wide infrastructure and basis for migrating the existing system over the next three to four years. Three new technology projects are to be added to the capital plan in years subsequent to FY19 to address existing and future technology needs. These include a Network Upgrade/Replacement to upgrade the network 40 switching and routing infrastructure that was implemented in FY09 the City Fleet Video/GPS/Diagnostics project and the Non-public Safety Radio Replacement project. More details about each of these projects can be found in the Governmental Capital Improvement Projects Budget section of this budget document. Enterprise Capital Projects Funds Below is a summary of the key utility capital projects included in the FY19 Approved Budget. More details about these projects can be found in the Utility Capital Projects Budget narrative that precedes the Utility capital projects section in the budget document. The funds expended on these projects are considered significant and non-routine. Electric Capital Projects The FY19 approved budget appropriation for Electric capital projects is $20,415,544. Of this amount, $450,000 has been approved for General Plant projects. This amount is for general plant upgrades as well as an estimate for costs related to addressing long-term facility programming needs. Funds in the amount of $1,863,000 are estimated for Overhead System Improvement projects. These funds will be used for the construction of overhead feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual utility pole replacement program and continuation of the program for addressing the worst performing feeders. Funds in the amount of $2,200,000 are estimated for Underground System Improvement projects for the construction of new underground electric projects and for the underground conversion of overhead power lines. A total of $11,950,000 has been approved for the New Service and System Extension projects budget. These funds will be used to provide electrical system services for new customer additions (residential, commercial, apartments and subdivisions). Funds in the amount of $200,000 are included for Thoroughfare Street Lighting projects. These funds will be used for replacing and/or upgrading existing lighting facilities and appurtenances due to age, storm damage, or other considerations. Budgets of $1,925,000 and $1,766,000 were approved for Distribution projects and Transmission projects, respectively. Planned FY19 Transmission/Distribution projects include completing the Graham Road Substation, with two substation transformers, a 138 KV transmission switch replacement, Model 3 breaker replacements, SCADA enhancements and other related capital projects. FY19 Electric capital projects include the initial implementation of Advanced Meter Infrastructure (AMI). A feasibility study was completed and an RFP released in FY18 that assessed the additional staffing required to pursue AMI implementation, the communication infrastructure required, and the handling of the data obtained from this system. The RFP will include the metering type, communication infrastructure, and meter data management system required for AMI. Currently, the FY19 Approved Budget for AMI totals $9,500,000, with $950,000 and $8,550,000 allocated for engineering and construction, respectively. The current FY19 Approved Budget includes a seven-year debt issue in the amount of $4,200,000 to help fund AMI, with the remainder funded by transfers from operations. The FY19 Approved Budget includes an estimated $14,975,000 in current revenues that will be transferred from operations to fund Electric capital projects and an anticipated debt issue of $4,200,000 for the Advance Meter Infrastructure project. Water Capital Projects The FY19 approved budget appropriation for Water capital projects is $7,384,211. The total projected FY19 expenditures for Water capital projects is $17,157,748. This includes a revised estimate for the purchase of land and/or land water rights for current and future wells. It is anticipated that that the City will require additional wells to meet future growth and demand. Other estimated FY19 Water Production project expenses include the Well #9 construction and the Well #9 Collection Line projects, which are funded with Certificates of Obligation with the resultant debt service paid for using impact fee revenue that is expected to be collected. Other FY19 anticipated projects include the Well Field Collection Line Rehabilitation Phase I, the 41 Replacement of the Motor Control Centers (MCC) at Wells 1, 2 and 3, the Variable Frequency Drive (VFD) Replacement project and the Rehabilitation of Water Well Pumps and Motors. Projected FY19 expenditures for Water Distribution projects also include general Oversize Participation (OP) funds to help meet future capacity needs by oversizing water lines above the minimum size required to serve a development. In addition, FY19 estimates have been included for the Greens Prairie Extension project, the Rock Prairie Road Elevated Storage Tank with Pressure Reducing Valves (PRVs) project, the Pebble Creek Parkway Waterline Extension and the Holleman Avenue/FM 2154 Intersection Improvements projects, which relate to extending, improving or rehabilitating existing Water infrastructure simultaneously with planned Streets capital projects. Several projects are included in the FY19 budget for the extension of water lines along State Highway 6. The first is the State Highway 6 Waterline Phase I (State Highway 40 to Venture), the second is the State Highway 6 Waterline Phase II (Creagor Line to State Highway 40) and the third is the State Highway 6 Waterline Phase III (Woodcreek to Sebesta). These lines are needed to help address increased demand and are needed to support the City’s future second pressure plane. Phases I andII are projected to be completed in FY19. The State Highway 6 Water Line projects are being funded with Certificates of Obligation, but a portion of the resultant debt service will be paid for using impact fee revenue that is expected to be collected. Projected FY19 Water Rehabilitation projects related to the Woodson Village Water Line Rehabilitation, the McCullough Utility Rehabilitation, the Francis Drive Water Line Rehabilitation, the Southside Safety Improvements - Park Place/Holik/Anna Water Line Rehabilitation and the Lincoln Avenue Rehabilitation project. These utility rehabilitation projects are being completed in coordination with the corresponding street rehabilitation projects. More details about these projects can be found in the Utility Capital Projects Budget section of this budget document. Wastewater Capital Projects The FY19 approved budget appropriation for Wastewater capital projects is $6,974,070. The total projected FY19 expenditures for Wastewater capital projects is $29,490,399. Wastewater Collection includes Oversize Participation to meet future anticipated capacity in the construction of wastewater lines above the minimum size needed to serve the development. Also included in the FY19 estimate is the East Side FM 158 Sewer project, the Lick Creek Parallel Trunk Line, the Bee Creek Parallel Trunkline and the Carters Creek Diversion Lift Station and Force Main projects. Other Wastewater Collection projects scheduled for FY19 include Phases II, III and IV of the Northeast Sewer Trunkline, Phase I of the Southwood Valley Trunkline and the Pebble Creek Parkway Waterline Extension, related to extending existing Wastewater infrastructure simultaneously with planned Streets capital projects. Wastewater Rehabilitation includes projects such as the Woodson Village Water Line Rehabilitation, the McCullough Utility Rehabilitation, the Francis Drive Sewer Line Rehabilitation, the Southside Safety Improvements - Park Place/Holik/Anna Sewer Line Rehabilitation and the Lincoln Avenue Rehabilitation projects. The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. Wastewater Treatment and Disposal projects encompass the initial construction of the Centrifuge Improvements at the Carters Creek Wastewater Treatment Plant (CCWWTP), the Installation of a Headworks Catwalk at the CCWWTP and the CCWWTP Fueling Station. A significant project moving forward in FY19 is the Lick Creek Expansion project. Upon finalization of the design, the construction contract is anticipated to be awarded in early FY19, with initial construction starting in FY19. The results of the 2016 Wastewater Master plan indicated that a 3 MGD expansion will be required to meet the TCEQ permit requirements as development continues to occur within the LCWWTP sewershed over the next five years. This project will increase the capacity of the LCWWTP from two million gallons per day to five million gallons per day while adding phosphorus removal capabilities to the plant. The project will be funded with Certificates of Obligation, but the resultant debt service will be paid for using impact fee revenue that is expected to be collected. In FY17, Council implemented an impact fee that is assessed on new sewer 42 connections. The purpose of the fee is to generate revenue to fund capital improvement projects that serve or will serve new developments within the City’s service area. The impact fee revenue generated by the City-Wide Wastewater Impact Fee will be used to fund the debt service of the Lick Creek Expansion project. Other FY19 projects include the Carters Creek Blower Building #2 Replacement and Carters Creek Blower Building #3 Replacement projects. Both of these projects are for the rehabilitation and replacement of critical CCWWTP infrastructure, such as aeration blowers. A number of General Plant projects are included in the FY19 Approved Budget, such as the SCADA at the New Lift Stations project, the Carters Creek Electrical Improvements project to replace the Motor Control Centers (MCCs) for Plants 2 and 3 and the design of an Equipment Shed at CCWWTP and a project to Repurpose Buildings at the CCWWTP. A project has also been included for Veterans Park Reclaimed System Improvements. Lastly, two projects related to land acquisition have also been included in the FY19 Approved Budget. These projects are intended for the purchase of land to serve as buffers around the treatment plants. More details about these projects can be found in the Utility Capital Projects Budget section of this budget document. Special Revenue Capital Projects Below is a summary of the key special revenue projects included in the FY19 Budget. More details about these projects can be found in the Special Revenue Capital Improvement Projects narrative that precedes the Special Revenue capital projects section in the budget document. The funds expended on these projects are considered significant and non-routine. Park Land Dedication Capital Improvement Projects The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from land developers who dedicate land, or money in lieu of land, for the acquisition, improvement and/or the development of parks in residential areas. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded using the dedicated park land funds. Park Land dedication funds must be used for the acquisition, improvement and/or the development of parks within the zone to which the funds are dedicated. In FY19, estimates are included for Park Land Dedication projects that are anticipated to be completed in the various park zones. Key park development projects included in the FY19 Park Land Dedication Funds include the design and construction of the Fun for All Playground at Central Park. This project is for the construction of an inclusive playground for children with special needs. The playground will provide a safe atmosphere while incorporating educational aspects and challenges to spark imagination and enhance quality of life. This project is a joint effort between the City of College Station, the College Station Rotary Club, the College Station Noon Lions Club, and the Kiwanis Club. Other parks in which significant design, development or improvements are expected in FY19 include Northgate Park, Crescent Point Park, John Crompton Park, and Bachmann Park. Additional funds are budgeted in a number of Park Land zones but these funds have not yet been obligated to specific projects. These funds are available to be used for projects that arise throughout the year within the applicable zones. Funds not used in the fiscal year will carry over to future fiscal years. Drainage Capital Improvement Projects Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from residential and commercial utility users. An estimate is included in FY19 for Minor Drainage Improvement and Southwood Valley Drainage Improvement projects. Sidewalk Zone Capital Projects The Sidewalk Zone Funds account for the receipt and expenditure of funds received by the City from developers who, upon approval of the Planning and Zoning Commission and in accordance with a number of criteria as defined by the City’s Sidewalk ordinance, pay a fee in lieu of constructing the required sidewalk or multi-use 43 path. Fees collected in lieu of sidewalk or multi-use path construction must be expended in the sidewalk zone within which the development is located. Fees collected in lieu of sidewalk construction must be used only for construction, reconstruction or land acquisition costs associated with sidewalks, multi-use paths and other non- vehicular ways. Several Sidewalk Zones have balances that have not yet been obligated to specific sidewalk projects. Budget has been included in FY19 in Sidewalk Zones 2, 3, 5, 9, 13 and 14. Including these funds in the budget will make them available for use on projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. Hotel Tax Fund Capital Improvement Projects Included in the FY19 Approved Budget is an estimate for the completion of the construction of phase I of the Build-Out of the Veterans Park and Athletic Complex. The project includes the construction of two additional synthetic turf fields at Veterans Park along with parking and lighting to support the new fields. The synthetic turf fields will provide an all-weather playing surface that can be used immediately following a rain event. The project will be funded using Hotel Tax funds as the project is anticipated to result in a significant number of individuals coming from outside of the community to play in tournaments held on these fields. The fields will be able to facilitate sports such as soccer, football, lacrosse, and a myriad of other sports events. A second capital project included in the Hotel Tax Fund is the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the BVSWMA landfill where this park will be located. This project includes eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and additional funding will come from Certificates of Obligation. The project is currently in design with construction expected to begin in FY19. Additional O&M Costs The FY19 Approved Budget includes a number of capital projects that have been recently completed and have added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will continue to be impacted by capital projects as they come online. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the SLA process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process. Departments are expected to consider the impact of current and planned capital improvement projects on operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Finance Office in financial forecasting. Conclusion The previous discussion provided an overview of the FY19 Approved Budget and key changes from the FY18 budget. The following sections of the budget document provide additional discussion of the approved budget by fund. 44 45 City of College Station Fiscal Year Comparison Summary FY19 Approved FY19 Approved Net Operating % Change Fiscal Year 2018-2019 Total Funds Total Appropriation Net and Capital from Prior Approved Budget Available of Funds Transfers Budget Fiscal Year General Fund 99,503,924$ 88,592,783$ (4,858,172)$ 83,734,611$ 2.37%Debt Service Fund 25,883,547 20,677,319 (397,855) 20,279,464 5.92% Economic Development Fund 2,053,410 776,597 (776,597) - N/A Municipal Court Funds 967,080 270,311 - 270,311 3.09% Police Seizure Fund 143,535 30,000 - 30,000 0.00%Utility Funds 168,986,164 156,450,208 (36,595,814) 119,854,394 2.04%Solid Waste Fund 12,637,278 10,766,337 - 10,766,337 9.37% Northgate Parking Fund 2,449,185 2,019,420 (250,000) 1,769,420 -10.47% Hotel Tax Fund 16,429,998 5,436,619 - 5,436,619 5.87% Community Development Fund 2,038,602 2,038,602 - 2,038,602 11.65%Wolf Pen Creek TIF 212,385 212,385 - 212,385 N/AWest Medical District TIRZ #18 - - - - N/A East Medical District TIRZ #19 73,128 - - - N/A Dartmouth TIRZ 2,648 - - - N/A PEG Access Channel Fee Fund 920,388 100,411 - 100,411 -21.02%Insurance Funds 26,712,656 15,352,555 (15,352,555) - N/AUtility Customer Service Fund 3,372,359 3,153,759 (3,153,759) - N/A Internal Services Funds 21,570,308 9,907,683 (9,907,683) - N/A Drainage Fund (O&M)2,827,829 2,025,566 - 2,025,566 5.96% Roadway Maintenance Fund 5,215,993 4,689,921 - 4,689,921 11.20%Roadway Impact Fee Funds 966,000 - - - N/ACity-Wide Water Impact Fee Fund 313,933 301,933 - 301,933 N/A City-Wide Wastewater Impact Fee Fund 3,212,976 328,881 - 328,881 N/A TX Ave Cemetery Endowment Fund 1,954,057 152,500 - 152,500 N/A Memorial Cemetery Endowment Fund 1,243,603 15,540 - 15,540 -71.75%Memorial Cemetery Fund 1,837,818 272,855 - 272,855 3.18%Subtotal of Operations & Maintenance 401,528,804$ 323,572,185$ (71,292,435)$ 252,279,750$ 3.08% Utility Funds Transfer to CIP - Utility CIP 25,965,000 25,965,000 - 25,965,000 0.93% Utility Funds Transfer to CIP - Gen'l Gov't CIP 10,000,000 10,000,000 - 10,000,000 9423.81%Northgate Parking to Gen'l Gov't CIP 250,000 250,000 - 250,000 N/AR.E. Meyer Fund Transfer to Gen'l Gov't CIP 155,551 155,551 - 155,551 N/A SW Roadway Impact to Streets CIP 595,000 595,000 - 595,000 N/A Community Development Transfer to CIP - - - - N/A General Fund Transfer to CIP 147,011 147,011 - 147,011 N/ACapital Transfers to CIP 37,112,562$ 37,112,562$ -$ 37,112,562$ 40.56% General Government Capital Imp. Proj.119,821,006$ 63,491,200$ (11,147,562)$ 52,343,638$ 127.31% Utility Capital Improvement Projects 84,799,350 34,773,825 (25,965,000) 8,808,825 -85.81% Community Development Capital Imp Proj.476,233 476,233 - 476,233 -40.97%Special Revenue Capital Imp. Proj.9,895,315 4,322,322 - 4,322,322 -28.62%Hotel Tax Capital Imp Proj 4,787,221 4,787,221 - 4,787,221 85.95% Subtotal of Capital Expenditures 219,779,125$ 107,850,801$ (37,112,562)$ 70,738,239$ -25.19% Totals 658,420,491$ 468,535,548$ (108,404,997)$ 360,130,551$ -1.52% FY18 Approved FY18 Approved Net Operating % Change Fiscal Year 2017-2018 Total Funds Total Appropriation Net and Capital from Prior Approved Budget Available of Funds Transfers Budget Fiscal Year General Fund 95,893,406$ 85,571,659$ (3,773,347)$ 81,798,312$ 8.67%Debt Service Fund 24,279,323 19,610,601 (464,453) 19,146,148 47.00% Economic Development Fund 1,674,073 1,028,168 (1,028,168) - N/A Municipal Court Funds 1,111,754 262,208 - 262,208 -7.36%Police Seizure Fund 126,345 30,000 - 30,000 50.00%Utility Funds 155,004,100 118,148,702 (689,227) 117,459,475 4.01%Solid Waste Fund 11,496,411 9,843,983 - 9,843,983 11.37% Northgate Parking Fund 2,324,401 1,976,363 - 1,976,363 34.04% Hotel Tax Fund 19,646,950 5,135,421 - 5,135,421 15.73%Community Development Fund 1,825,862 1,825,862 - 1,825,862 33.26%Wolf Pen Creek TIF 1,286,118 - - - N/AWest Medical District TIRZ #18 946,448 - - - N/A East Medical District TIRZ #19 18,289 - - - N/A Dartmouth TIRZ - - - - N/APEG Access Channel Fee Fund 805,476 127,140 - 127,140 -2.06%Insurance Funds 24,182,293 15,012,441 (15,012,441) - N/AUtility Customer Service Fund 3,231,704 3,054,322 (3,054,322) - N/A Internal Services Funds 18,354,862 7,523,065 (7,523,065) - N/A Drainage Fund (O&M)3,028,753 1,911,597 - 1,911,597 3.55%Roadway Maintenance Fund 4,342,611 4,217,585 - 4,217,585 N/ARoadway Impact Fee Funds 417,667 - - - N/ACity-Wide Water Impact Fee Fund 390,417 359,152 - 359,152 N/A City-Wide Wastewater Impact Fee Fund 2,344,400 330,075 - 330,075 N/A TX Ave Cemetery Endowment Fund 1,925,559 - - - N/AMemorial Cemetery Endowment Fund 1,187,726 55,000 - 55,000 120.00%Memorial Cemetery Fund 1,813,433 264,453 - 264,453 N/ASubtotal of Operations & Maintenance 377,658,381$ 276,287,797$ (31,545,023)$ 244,742,774$ 11.42% Utility Funds Transfer to CIP - Utility CIP 25,725,000 25,725,000 - 25,725,000 92.70%Utility Funds Transfer to CIP - Gen'l Gov't CIP 105,000 105,000 - 105,000 N/ANorthgate Parking to Gen'l Gov't CIP - - - - N/AR.E. Meyer Fund Transfer to Gen'l Gov't CIP 573,190 573,190 - 573,190 N/A SW Roadway Impact to Streets CIP - - - - N/A Community Development Transfer to CIP - - - - N/AGeneral Fund Transfer to CIP - - - - N/ACapital Transfers to CIP 26,403,190$ 26,403,190$ -$ 26,403,190$ 68.32% General Government Capital Imp. Proj.108,741,611$ 23,705,542$ (678,190)$ 23,027,352$ -48.19% Utility Capital Improvement Projects 73,114,287 87,815,378 (25,725,000) 62,090,378 202.61%Community Development Capital Imp Proj.806,758 806,758 - 806,758 -15.28%Special Revenue Capital Imp. Proj.6,802,865 6,055,103 - 6,055,103 30.60%Hotel Tax Capital Imp Proj 2,574,479 2,574,479 - 2,574,479 -29.91% Subtotal of Capital Expenditures 192,040,000$ 120,957,260$ (26,403,190)$ 94,554,070$ 27.38% Totals 596,101,571$ 423,648,247$ (57,948,213)$ 365,700,034$ 18.13% 10/11/2018 10:21 46 General Fund, 23.25% Debt Service Fund, 5.63% Hotel Tax Fund, 1.51% Other Special Revenue Funds, 0.73% Community Dev Fund, 0.57% C-W Wastewater Impact Fee Fund, 0.09% Roadway Maint Fund, 1.30%C-W Water Impact Fee Fund, 0.08% Utility Funds, 33.28% Solid Waste Fund, 2.99% Northgate Parking Fund, 0.49% Cemetery Funds, 0.12% Utility Funds Xfer to Utility CIP, 7.21% Utility Funds Xfer to Gen'l Gov't CIP, 2.82% Gen'l Fund Xfer to CIP, 0.04% Other Xfer to CIP, 0.23% Other CIP, 2.66% Gen'l Gov't CIP, 14.53%Utilities CIP, 2.45% City of College Station Net Budget - $360,130,551 47 2018-2019 Approved Annual Budget Combined Summary of Revenues & ExpendituresWith Comparisons to 2017-18 Budget Governmental Funds Enterprise Funds General Fund Debt Service (1) Other (2) Utilities Solid Waste Parking Enterprise Hotel Tax Community Development (3) Court Funds Police Seizure ParklandDedication (4) Cemetery Funds Drainage Roadway Maintenance Fee Fund BEGINNING BALANCE 18,074,519$ 5,146,396$ 1,731,283$ 53,695,674$ 1,775,082$ 960,800$ 15,502,155$ -$ 696,053$ 117,845$ 5,441,376$ 4,578,255$ 1,544,639$ 727,463$ REVENUES: Ad Valorem Tax 26,193,525 20,209,296 - - - - - - - - Sales Tax 29,858,434 - - - - - - - - - Other Taxes 3,282,849 - - - - - 5,493,466 - - - Licenses & Permits 1,868,250 - - - - - - - - - Intergovernmental 292,000 - - - - - - 2,514,835 - - Charges for Services 4,164,420 - - 135,672,612 10,348,592 1,160,560 - - - - 2,389,800 4,473,530 Fines, Forfeits & Penalties 2,636,100 - 6,065 - - 308,755 - - 197,490 25,000 - Investment Earnings 350,000 130,000 27,050 910,429 17,105 12,000 203,708 - 7,464 690 10,000 40,163 20,000 15,000 Other 591,488 - - 4,041,635 496,499 7,070 17,890 - - 400,000 417,060 Return on Investment 12,192,339 - - - - - - - - - Transfers In - 397,855 490,600 630,814 - - - - - - - Long Term Debt Issuance - - - - - - - - - - Total Revenues 81,429,405$ 20,737,151$ 523,715$ 141,255,490$ 10,862,196$ 1,488,385$ 5,715,064$ 2,514,835$ 204,954$ 25,690$ 410,000$ 457,223$ 2,409,800$ 4,488,530$ TOTAL AVAILABLE RESOURCES 99,503,924 25,883,547 2,254,998 194,951,164 12,637,278 2,449,185 21,217,219 2,514,835 901,007 143,535 5,851,377 5,035,478 3,954,439 5,215,993 EXPENDITURES:- - General Government 7,099,940 - - - - - - - - - Fiscal Services 4,281,142 - - - - - - - - - Police 23,996,478 - - - - - - - - - Fire 19,695,525 - - - - - - - - - Planning & Development Services 4,543,848 - - - - - - - - - Public Works 9,719,832 - - - - - - - - - 1,734,736 4,443,000 Parks & Recreation 9,839,790 - - - - - - - - - Information Services 5,870,577 - - - - - - - - - Library 1,191,579 - - - - - - - - - Utilities - - - 85,777,446 - - - - - CIP Departmental - - - - - - - - - Projects/Direct Capital - - - 528,485 - 410,000 41,300 - - Solid Waste - - - - 7,001,991 - - - - Parking Enterprise - - - - - 1,011,861 - - - BVSWMA - - - - 1,650,000 - - - - Community Development - - - - - - - 2,286,835 - - Outside Agency Funding 1,451,681 - - - 49,190 - 3,437,430 228,000 - - Debt Service - 20,527,319 - 16,924,471 352,963 222,475 - - 272,855 Utility Transfer to the General Fund - - - 11,407,339 785,000 - - - - Contingency 250,000 - 20,000 250,000 50,000 50,000 60,000 - - 25,000 Internal Services - - - - - - - - - Self-Insurance - - - - - - - - - Pay Plan Contingency 402,212 - - - - - - - Other/Other Transfers 557,330 150,000 880,857 2,682,669 195,017 - 1,897,889 261,651 30,000 18,040 102,010 84,791 General & Administrative Transfers (5,312,334) - - 2,914,798 682,176 75,084 - - 36,212 - 430,430 137,130 CIP Expenditures Less G&A Xfers*- - - - - - 4,787,221 - - 3,070,000 150,000 885,000 Transfers to CIP Funds 147,011 - - 35,965,000 - 250,000 - - - - Total Expenditures 83,734,611$ 20,677,319$ 900,857$ 156,450,208$ 10,766,337$ 2,019,420$ 10,223,840$ 2,514,835$ 261,651$ 30,000$ 3,106,212$ 440,895$ 3,152,176$ 4,689,921$ Measurement Focus Incr (Decr) Change in Fund Balance (2,305,206) 59,832 (377,142) (15,194,718) 95,859 (531,035) (4,508,776) - (56,697) (4,310) (2,696,212) 16,328 (742,376) (201,391) ENDING FUND BALANCE 15,769,313$ 5,206,228$ 1,354,141$ 38,500,956$ 1,870,941$ 429,765$ 10,993,379$ -$ 639,356$ 113,535$ 2,745,165$ 4,594,583$ 802,263$ 526,072$ (1) Other Governmental Funds comprised of the Economic Development, Efficiency Time Payment, and Spring Creek Local Government Funds.(2) Utilities comprised of the Electric, Water and Wastewater Funds (3) Court Funds comprised of Court Technology, Court Security, Juvenile Case Manager and Truancy Prevention Fee Funds(4) Cemetery Funds comprised of Memorial Cemetery, Texas Ave Cemetery Endowment, and Memorial Cemetery Endowment Funds (5) Impact Fee Funds comprised of System-Wide Water Impact Fee, System-Wide Wastewater Impact Fee, and Roadway Impact Fee Funds. (6) TIF Funds comprised of Wolf Pen Creek TIF, West Medical District TIRZ #18, East Medical District TIRZ #19, and Dartmouth Synthetic TIRZ.(7) Gift Funds include the R.E. Meyer Restricted Gift Fund and the Fun For All Playground Fund. (8) Governmental Capital Funds comprised of Streets, Parks, Facilities & Technology Funds(9) Utility Capital Funds comprised of Electric, Water and Wastewater (10) Internal Services Funds comprised of Fleet Maintenance, Utility Customer Service, and Equipment Replacement (11) Self-Insurance Funds comprised of Workers Compensation, Employee Benefits, Property Casualty and Unemployment Funds *Total CIP expenditures reflected does not include General and Administative transfers. General and Administrative transfers are reflected on a separate line. Note: Detailed explanations of changes in fund balances can be found in the corresponding text and financial presentation of funds throughout this book. Special Revenue Funds 48 FY 2018-2019 FY 2017-2018 FY 2016-2017 Capital Projects Funds Internal Services Funds Total Less Transfers Net Total Adopted Amended Actual (5) Impact Fee Funds Sidewalk Zone Funds (6) TIF Funds PEG Fund (7) Gift Funds (8) Governmental Capital Funds (9) Utility Capital Funds (10) Internal Services (11) SelfInsurance All Funds All Funds FY 2018-2019 FY 2017-2018 FY 2017-2018 FY 2016-2017 (Budget Basis Actuals) 1,687,376$ 88,250$ 230,612$ 707,388$ 648,051$ 68,720,797$ 18,664,200$ 11,842,883$ 11,486,223$ 224,067,320$ (23,329,106)$ 200,738,214$ 569,605,505$ 569,605,505$ 524,538,258$ 0 43,530 - - - - - 46,446,351 - 46,446,351 43,235,672 43,235,672 37,476,196 - - - - - - 29,858,434 - 29,858,434 28,526,512 28,526,512 28,561,762 - 199,000 - - - - - 8,975,315 - 8,975,315 8,396,593 8,396,593 8,854,726 - - - - - - 1,868,250 - 1,868,250 1,870,850 1,870,850 2,194,456 - - - - - - 2,806,835 - 2,806,835 3,073,340 3,286,986 3,058,940 2,791,533 - - - - - - - 161,001,047 - 161,001,047 155,901,269 155,901,269 151,842,889 - - - - - - 3,173,410 - 3,173,410 3,440,281 3,440,281 3,204,440 14,000 1,250 150 14,000 7,500 635,000 17,500 108,128 128,500 2,669,638 - 2,669,638 2,235,454 2,235,454 2,060,194 - - 495,198 - 309,118 3,305,933 10,081,891 - 10,081,891 9,716,831 10,493,725 9,688,094 - - - - - - 12,192,339 - 12,192,339 11,936,798 11,936,798 11,765,233 - - 11,147,562 25,965,000 12,682,538 11,792,000 63,106,369 (63,106,369) - 61,962,023 61,962,023 53,590,251 - - 39,179,000 40,957,500 - - 80,136,500 - 80,136,500 52,377,500 53,477,500 83,789,624 2,805,533$ 1,250$ 43,680$ 213,000$ 7,500$ 51,456,760$ 66,940,001$ 13,099,784$ 15,226,433$ 422,316,379$ (63,106,369)$ 359,210,010$ 382,673,123$ 384,763,663$ 396,086,805$ 4,492,909 89,500 274,292 920,388 655,551 120,177,557 85,604,201 24,942,667 26,712,656 646,383,699 (86,435,475) 559,948,224 952,278,628 954,369,168 920,625,063 - - - - - - - - 7,099,940 - 7,099,940 6,580,779 6,782,948 5,965,848 - - - - - - 4,281,142 - 4,281,142 4,042,380 4,056,885 3,809,034 - - - - - - 23,996,478 - 23,996,478 22,988,482 23,142,565 21,360,254 - - - - - - 19,695,525 - 19,695,525 18,736,089 19,147,255 17,004,558 - - - - - - 4,543,848 - 4,543,848 4,290,509 4,318,684 3,741,263 - - - - - - 15,897,568 - 15,897,568 10,069,849 10,260,643 8,151,055 - - - - - - 9,839,790 - 9,839,790 9,612,989 10,029,838 8,512,875 - - - - - - 5,870,577 - 5,870,577 5,392,172 5,412,172 4,600,556 - - - - - - 1,191,579 - 1,191,579 1,122,463 1,207,772 1,097,877 - - - - - - 85,777,446 - 85,777,446 84,138,523 84,199,774 78,901,981 - - - - - - - - - - - 606,111 - - - - - - 979,785 - 979,785 6,655,187 8,553,520 2,444,291 - - - - - - 7,001,991 - 7,001,991 6,358,142 6,358,142 6,725,046 - - - - - - 1,011,861 - 1,011,861 831,608 831,608 744,728 - - - - - - 1,650,000 - 1,650,000 1,425,200 1,425,200 1,382,933 - - - - - - 2,286,835 - 2,286,835 1,825,862 1,825,862 1,929,083 - - - - - - 5,166,301 - 5,166,301 4,505,049 4,505,049 5,898,990 - - - - - - 38,300,083 - 38,300,083 28,564,225 28,564,225 35,610,754 - - - - - - 12,192,339 - 12,192,339 11,936,798 11,936,798 11,765,233 - - - 300,000 85,000 25,000 1,115,000 (110,000) 1,005,000 843,000 700,840 496,453 - - - - 12,976,442 - 12,976,442 (12,976,442) - 5,396,563 5,493,855 5,333,545 - - - - - 15,254,555 15,254,555 (15,254,555) - 15,414,441 15,765,326 12,092,537 - - - - - - 402,212 - 402,212 150,000 54,471 - - 212,385 100,411 - 195,895 196,388 - 73,000 7,638,333 (1,216,041) 6,422,292 16,172,937 17,500,696 54,537,699 - - - 617,805 272,780 - - (145,919) - (145,919) (155,992) (155,992) (152,886) - 89,500 - 500,000 62,177,500 34,004,657 - - 105,663,878 - 105,663,878 187,644,522 192,153,203 114,171,854 1,225,814 - 155,551 - - - - 37,743,376 (37,743,376) - 26,403,190 26,403,190 23,189,867 1,225,814$ 89,500$ 212,385$ 100,411$ 655,551$ 62,991,200$ 34,773,825$ 13,061,442$ 15,352,555$ 427,430,965$ (67,300,414)$ 360,130,551$ 480,944,967$ 490,474,529$ 351,019,558$ - - - 1,579,719 (88,250) (168,705) 112,589 (648,051) (11,534,440) 32,166,176 38,342 (126,122) (5,114,586)$ 4,194,045 (920,541) (98,271,844) (105,710,866) 45,067,247 3,267,095$ -$ 61,907$ 819,977$ -$ 57,186,357$ 50,830,376$ 11,881,225$ 11,360,101$ 218,952,734$ (19,135,061)$ 199,817,673$ 471,333,661$ 463,894,639$ 569,605,505$ Total Revenues 279,073,510$ -$ 279,073,510$ Transfers In 63,106,369 (63,106,369) - Long Term Debt Issuance 80,136,500 - 80,136,500 Decrease in Fund Balance 5,114,586 (4,194,045) 920,541 Total Appropriations 427,430,965$ (67,300,414)$ 360,130,551$ 49 FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from FUND Actual Budget Estimate Base Budget Budget FY18 to FY19 General Fund 75,345,900$ 84,411,233$ 83,298,064$ 82,503,192$ 86,640,923$ 2.64%Court Security Fee Fund 44,311 40,711 33,845 44,279 44,279 8.76% Juvenile Case Mgr. Fee Fund 129,943 125,218 124,931 129,753 129,753 3.62% Community Development Fund 1,789,131 1,825,862 1,825,862 1,812,735 1,812,735 -0.72%Northgate Parking Fund 744,728 1,339,108 958,747 1,111,861 1,261,861 -5.77% Electric Fund 66,664,788 72,911,023 70,031,812 73,248,080 73,886,147 1.34% Water Fund 6,167,665 6,204,126 6,117,961 6,110,243 6,249,190 0.73%Wastewater Fund 5,664,766 5,725,315 5,859,124 5,938,660 6,170,594 7.78%Solid Waste Fund 7,881,770 7,808,342 7,780,031 8,169,358 8,651,991 10.80% Property & Casualty Ins. Fund 186,780 177,761 180,847 181,220 220,048 23.79% Employee Benefits Fund 65,610 66,257 67,683 68,684 68,684 3.66%Workers' Comp Ins. Fund 159,206 152,662 155,464 158,151 158,151 3.60% Utility Customer Service Fund 2,768,811 3,099,322 3,034,516 3,017,679 3,123,759 0.79% Fleet Maintenance Fund 2,089,238 2,298,545 2,295,302 2,347,064 2,435,121 5.94%Drainage Maintenance Fund 1,689,601 1,541,933 1,402,584 1,596,643 1,646,643 6.79% COMBINED FUND TOTAL 171,392,248$ 187,727,418$ 183,166,772$ 186,437,602$ 192,499,878$ 2.54% FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from CLASSIFICATION Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 74,813,685$ 81,097,100$ 80,369,319$ 83,825,400$ 85,942,727$ 5.98% Supplies 6,671,374 7,641,524 7,438,876 7,097,965 7,529,952 -1.46% Maintenance 6,446,601 7,108,938 7,101,601 7,118,282 7,453,199 4.84%Purchased Services 24,954,035 28,788,981 28,388,232 25,950,184 28,659,273 -0.45% Legal Notices 41,482 44,548 44,548 43,998 43,998 -1.23% Capital Outlay 1,823,698 1,824,515 1,235,930 1,164,495 1,633,452 -10.47%Purchased Power/Wheeling Charges 56,424,103 61,006,000 58,408,000 61,022,000 61,022,000 0.03%Other Purchased Services 216,530 215,812 180,265 215,278 215,278 -0.25% Indirect Costs 739 - - - - N/A COMBINED FUND TOTAL 171,392,248$ 187,727,418$ 183,166,772$ 186,437,602$ 192,499,878$ 2.54% FY18 FY19 FY19 % Change inFY16FY17RevisedApprovedApprovedBudget from FUND Actual Actual Budget Base Budget Budget FY18 to FY19 General Fund 686.50 703.75 724.25 723.25 727.25 0.41%Court Security Fee Fund 0.50 0.50 0.50 0.50 0.50 0.00% Juvenile Case Mgr. Fee Fund 1.75 1.75 1.75 1.75 1.75 0.00% Community Development Fund 4.00 4.00 3.50 3.50 3.50 0.00%Northgate Parking Fund 8.00 8.00 9.00 9.00 9.00 0.00% Electric Fund 74.50 76.50 80.50 81.50 84.50 4.97% Water Fund 31.00 34.50 41.00 41.00 42.00 2.44%Wastewater Fund 51.00 52.00 46.00 46.00 48.00 4.35%Sanitation Fund 38.00 37.50 37.50 37.50 38.50 2.67% Property & Casualty Ins. Fund 1.50 1.50 2.00 2.00 2.50 25.00% Employee Benefits Fund 1.00 1.00 1.00 1.00 1.00 0.00%Workers' Comp Ins. Fund 1.50 1.50 1.50 1.50 1.50 0.00%Utility Customer Service Fund 22.00 23.00 23.00 23.00 23.00 0.00% Fleet Maintenance Fund 16.00 16.00 16.00 16.00 17.50 9.38%Drainage Maintenance Fund 17.00 18.00 18.00 18.00 18.00 0.00% COMBINED FUND TOTAL 954.25 979.50 1,005.50 1,005.50 1,018.50 1.29% City of College Station All Funds Operations & Maintenance Summary EXPENDITURE BY FUND EXPENDITURE BY CLASSIFICATION PERSONNEL SUMMARY BY FUND 50 Approved Approved FY18 FY19 Assessed Valuation of Real and Exempt Property 10,544,482,584$ 11,453,973,978$ (Based on 100% of Market Value) Less: Homestead Exemption 0 144,445,601 Less: Exempt Property 1,368,613,146 1,679,190,151 Less: Agricultural Loss 116,780,298 108,584,727 Less: Over 65 and Veterans Exemptions 121,144,813 131,355,522 Less: House Bill 366 94,235 94,527 Less: Abatements 6,943,272 6,005,946 Less: Proration 7,228,101 601,834 Less: CHDO 10,237,256 11,370,375 Less: Freeport 11,763,418 13,020,247 Taxable Assessed Value 8,901,678,045$ 9,359,305,048$ Value remaining under ARB Review*412,510$ 18,609,064$ Est Total Assessed Value 8,902,090,555$ 9,377,914,112$ Freeze Taxable 718,047,694 760,830,607 Transfer Adjustment 1,003,776 1,056,092 Freeze Adjusted Taxable 8,183,039,085$ 8,616,027,413$ O&M and Debt Service Portion 8,846,949,861$ 9,369,542,197$ TIRZ 18/19 Captured Value***55,140,694 8,096,734 Synthetic TIRZ Dartmouth Captured Value NA 275,181 Total*8,902,090,555$ 9,377,914,112$ Apply Tax Rate per/$100 Valuation 0.497500/$100 0.505841/$100 Freeze Actual Tax 2,600,008$ 2,851,062 Amount lost to Tax Freeze 972,279 934,070 Total Tax Levy 43,310,628$ 46,434,418$ Estimate 100% Collection 43,310,628$ 46,434,418$ Tax Rate Per Percent Estimated $100 Valuation Of Levy Collections Debt Service **0.220339 43.6%20,208,522$ General Fund **0.285502 56.4%26,183,547 TIRZ 18***0.505841 100.0%*** TIRZ 19 0.505841 100.0%40,957 Dartmouth Synthetic TIRZ 0.505841 100.0%1,392 Proposed Tax Rate 0.505841 100.0%46,434,418$ Analysis of Tax Rate Fiscal Year 2018-2019 *Reflects the value under Appraisal Review Board (ARB) review at the time the appaisal roll was certified of $19,184,602 less a 3% allowance for reductions in valuations. **Estimated collections by fund will vary based on the final Appraisal Review Board (ARB) and the effective tax rate. ***An ordinance repealing and terminating West Medical District Tax Increment Reinvestment Zone (TIRZ) #18 was approved by Council on May 24, 2018. 51 Appraisal Total Market Exempt Total Taxable Year Valuation Value Value * 2009 6,235,564,687 844,182,607 5,391,382,080 2010 6,325,818,517 870,386,056 5,455,432,461 2011 6,537,436,940 798,821,938 5,738,615,002 2012 6,861,624,135 917,311,148 5,944,312,987 2013 7,278,333,559 1,047,214,549 6,231,119,010 2014 7,786,946,473 1,132,345,639 6,654,600,834 2015 8,349,471,803 1,208,113,054 7,141,358,749 2016 9,361,351,051 1,370,883,788 7,990,467,263 2017 10,428,114,796 1,526,024,241 8,902,090,555 2018 11,363,998,315 1,986,084,203 9,377,914,112 * Assessed value is 100% of the estimated value. Data comes from Brazos CAD website with certified annual historical totals Analysis of Property Valuations 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018MILLIONS $City of College Station Ad Valorem Valuations 52 City Manager Fire / EOC Police Community Services Human Resources Planning & Development Engineering Public Works Water Services Electric Utility Parks and Recreation Utility Customer Services Budget Purchasing Accounting & Financial Reporting Municipal Court Fiscal Services Information Technology Citizens of College Station City Secretary Municipal Judge Internal Auditor Appointed Boards and Commissions Technology Services E-GOV Business Services GIS Communications Network Services Admin City Attorney Mayor and Council Deputy City Manager Assistant City Manager Assistant City Manager Marketing & Public Communications Economic Development CITY ORGANIZATION Treasury53 Strategic Planning and Budget Process – FY 2018-2019 January Budget staff meets to go over general action plans for the upcoming budget season and assign duties and responsibilities. Preliminary work begins on upcoming fiscal year budget for the Operating and Capital Improvement Program (CIP) budgets. Personnel summaries and salary data is sent to City departments to begin preparation of the Salary and Benefits portion of the budget. February Requests for fixed cost information as well as vehicle and equipment replacement data are sent out to the City departments. City Council participates in a Strategic Planning Retreat to review mission and vision statements and identify strategic priorities for the upcoming fiscal year. Budget Staff prepares and distributes 1st quarter financial reports and departmental forecasts. March Budget analysts prepare Department and Fund summaries, prepare and update the computer system, and finalize budget amounts for fixed costs. Budget analysts develop and analyze forecasts and preliminary rate models. Budget Staff meets with City Departments to review/discuss/revise CIP budget submissions. April Budget department kicks off new budget year with City departments. Analysts begin preliminary work with Departments and assist Departments in preparing their budget submittal. Continue analysis and preparation of the CIP budget. May Department budgets are due back to the Budget Office. Budget Analysts analyze and review base budget requests, requests for increases in funding via service level adjustments (SLAs), as well as budget reduction submittals with departments. Budget Staff prepares and distributes 2nd quarter financial reports and departmental forecasts. Budget Staff and Capital Projects Department meet with City Manager to review proposed CIP. June Budget Staff prepares Proposed Budgets and meets with Department Directors and City Manager to discuss budget requests and service levels. Budget Staff and Capital Project Department present the proposed CIP to the Planning and Zoning Commission and Parks and Recreation Board. July Budget Staff prepares Proposed Budget Document. City Council participates in a Mid-Year Strategic Plan Review. August Present Proposed Budget to City Council. Conduct budget workshops during scheduled Council meetings to review Proposed Operating and Capital Improvement Program budgets. Budget Staff prepares and distributes 3rd quarter financial reports and departmental forecasts. September Publish required Tax Notices. Conduct required Public Hearings. Council adoption of Budget and Tax Rate. October Prepare Approved Budget Document and Approved Capital Improvement Programs Document. November- December Budget Staff prepares and distributes 4th quarter financial reports and departmental forecasts. Conduct Departmental Reviews and Special Projects. Monitor Budget. Request for CIP budget submissions sent out to Departments. 54 General Fund The General Fund accounts for all activities typically considered governmental functions of the City. These include Public Safety, Public Works, Parks and Recreation, as well as Planning and Development Services. Also included are the primary support services for these areas such as Fiscal Services, Information Technology, Human Resources and administrative services in General Government. The General Fund is budgeted using the current financial resources measurement focus and the modified accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund financial statement reporting. Revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The General Fund is influenced by current policies. The policies include inter-fund equity, maintaining a balance between revenues and expenditures, and maintaining the level of service currently provided as the City experiences residential and commercial growth. The FY18 revised General Fund revenue budget is $77,440,446 and the FY18 year-end estimate is projected to be $78,498,661. The FY18 year-end estimate for General Fund revenue is anticipated to be approximately $1.23 million over the FY18 revised budget. A significant portion of this is due to the year-end estimate for Sales Tax. The FY18 sales tax revenue realized was higher than budgeted due to economic growth. The economic growth has also contributed to the growth in other taxes such as mixed drink and franchise taxes. Total approved FY19 General Fund revenues are $81,429,404. This represents a 3.7% increase over the FY18 year-end estimate. A portion of this increase is due to higher property tax revenues as a result on new value being added to the tax rolls as well as increases in the value of existing property. Another contributing factor is the continued increase in economic activity, resulting in an increase of sales tax. Although the pace of new development growth is slowing, it’s still trending upward. Sales tax is estimated to increase incrementally as a result of a positive economy. Revenue projections are based on historical trends and consider economic variables that impact the City’s revenue stream. Appendix D provides historical data on all General Fund revenue categories. Major revenue estimates and assumptions are explained below. 1.Property Taxes in FY19 are estimated to be $26,193,525. The anticipated revenues are based on theapproved operations and maintenance (O&M) tax rate of 28.5502 cents per $100 valuation. 2.Sales Tax is estimated to be $29,858,434 in FY19; this projection reflects a 4.7% increase from FY18Revised Budget, and a 2.5% increase from the FY18 year-end estimate. The FY18 year-end estimate isprojected to come in approximately $603,668 more than budgeted. Sales tax revenue estimates are basedon analysis of historical revenues and expected future retail sales and employment. Sales tax is the largestrevenue stream in the General Fund, and is estimated to be approximately 37% of overall General Fundrevenues. 3.Other Taxes (previously Mixed Drink and Franchise Taxes) are projected to be $3,282,849, whichrepresents a 7.0% increase from the FY18 revised budget. Franchise taxes include phone, cable, andnatural gas. The FY18 year-end estimate is projected to be $3,302,573, which is $198,604 lower than FY17actuals due to a one-time payment in FY17 of $271,525. When disregarding that one-time payment, theFY18 year-end estimate outpaces the FY17 actuals by $72,921, a 2.3% increase. 4.Licenses and Permit Revenue in FY19 is anticipated to be 0.13% lower than the FY18 budget, but 6.2% higher than the FY18 year-end estimate. While the FY19 permit and fee revenue is projected to be higherthan FY18 activity, it is still down from the peak in FY17 when several new developments were permitted. 5.Charges for Services include miscellaneous charges and fees from various departments within the GeneralFund, including Development Services, Police, Fire, Parks & Recreation, and Municipal Court. The FY19Approved Budget for Charges and Services is 9.9% more than the FY18 Revised Budget. 55 6.Fines, Forfeits, and Penalties are mostly ticket and court fines from Municipal Court. These are generatedprimarily through traffic citations. Fines, forfeits, and penalties are estimated to be $2,636,100 in FY19, a 7.7% decrease from the FY18 budget. 7.Intergovernmental Revenues for FY19 are projected to be $292,000, a decrease of $123,720. Thedecrease is due to the SAFER grant (which funded the hiring of six additional firefighters starting in FY16through FY18) expired. Among the intergovernmental revenues the City anticipates receiving in FY19 arereimbursements related to the Easterwood ILA, reimbursements from TAMU and CSISD for traffic control,various state and federal reimbursements associated with the Police Department, and reimbursements fromCity of Bryan, TAMU, and Brazos County for a portion of the Staff Assistant position for the Joint EmergencyOperations Center. 8.Investment Earnings are estimated at $350,000 in the FY19 Approved Budget, an increase of $150,000over the FY18 Revised Budget. Investment earnings increased in FY18 due to the reinvestment of funds intohigher-earning interest-bearing accounts, and are expected to exceed the budgeted amount by 75% ofbudget. The FY19 approved budget for investment earnings takes into account this increase. 9.Other Revenue include such items as rental and concessions revenues, various donations, collectionservice fees, reimbursed expenses, etc. FY19 estimated revenue is $451,750. 10.Utility Transfers to the General Fund are budgeted to be $12,192,339 for the FY19 Approved Budget.These transfers reflect in-lieu of franchise fees revenue for the General Fund since the City owns the utilities. 11.Miscellaneous Revenues include such items as fiber lease income, sale of scrap metal, proceeds fromsales of real estate, and other miscellaneous non-operating revenue. The FY19 estimated revenue is $139,738. Approved Total Expenditures for FY19 are $83,734,611. The General Fund budget includes additional funds for public safety, corrective maintenance and traffic initiatives, technology improvements, positions to address the growing development in the City and funds for salary increases. The FY19 non-departmental portion of the General Fund budget includes a transfer of $375,000 to the Economic Development Fund for future economic development incentives. Others include a transfer of $50,511 to the Streets CIP for the ITS Master Plan and another $96,500 to the General Government CIP for Mobile Computing Infrastructure. The General Fund also includes general and administrative (G&A) transfers into the General Fund from various operating funds to pay for the services provided such as Accounting, Budget, Purchasing, Human Resources, Legal, etc. Inter-fund transfers (in and out), Public Agency Funding and Consulting Services are also included in this section. The FY19 Approved Budget includes increases for the Appraisal District, Animal Shelter and Health District. A full listing of these expenditures can be found in Appendix I of this document. In addition, a number of Service Level Adjustments (SLAs) are included in the FY19 Approved Budget. The detailed SLAs by department are included in each Department Summary and a full listing of these one-time and recurring SLAs can be found in Appendix B of this document. A total of 727.25 positions are included in the approved General Fund budget. Requests for increases in personnel were submitted as SLAs as part of the budget process. An addition of 4 positions is included in the FY19 General Fund Approved Budget. A full listing of personnel can be found in Appendix C. There is a projected 12.8% decrease in the FY19 ending fund balance when compared to the FY18 year-end ending fund balance. This is due, in part, to a number of one-time SLAs and expenditures that are budgeted in FY19. 56 FY18 FY18 FY19 FY19 % Change FY17 Revised Year-End Approved Approved Budget Actual Budget Estimate Base Budget Budget FY18 to FY19 Beginning Fund Balance $18,334,578 $21,159,564 $21,159,564 $18,074,519 $18,074,519 REVENUES:Ad Valorem Taxes $21,686,376 $23,976,222 $24,040,222 $26,193,525 $26,193,525 9.2% Sales Tax 28,561,762 28,526,512 29,130,180 29,858,434 29,858,434 4.7% Other Taxes 3,501,177 3,067,573 3,302,573 3,282,849 3,282,849 7.0% Licenses & Permits 2,194,381 1,870,750 1,759,150 1,868,250 1,868,250 -0.1%Charges for Services 4,346,876 3,788,931 4,119,981 4,164,420 4,164,420 9.9%Fines & Penalties 2,717,566 2,856,350 2,331,570 2,636,100 2,636,100 -7.7%Intergovernmental 802,359 653,460 829,662 292,000 292,000 -55.3% Investment Earnings 231,273 200,000 350,000 350,000 350,000 75.0% Other Revenue 489,084 446,250 438,190 451,750 451,750 1.2% Utility Transfer 11,765,233 11,936,798 11,936,798 12,192,339 12,192,339 2.1%Misc Non-Operating 293,931 117,600 260,337 139,738 139,738 18.8%TOTAL REVENUES $76,590,019 $77,440,446 $78,498,661 $81,429,404 $81,429,404 5.2% TOTAL FUNDS AVAILABLE $94,924,597 $98,600,010 $99,658,225 $99,503,924 $99,503,924 0.9% EXPENDITURES:Police Dept $21,372,562 $23,142,565 $22,890,021 $23,398,579 $23,996,478 3.7%Fire Dept 17,032,498 19,147,255 19,691,279 18,600,927 19,695,525 2.9%Public Works Dept 8,151,055 10,260,643 9,850,179 8,625,625 9,719,832 -5.3%Parks & Recreation Dept 6,125,619 6,598,141 6,546,209 6,474,174 6,699,763 1.5% Recreation Programs 3,289,198 3,431,697 3,324,726 3,140,027 3,140,027 -8.5% Library 1,183,185 1,207,772 1,207,772 1,191,579 1,191,579 -1.3% Planning & Development Sv Dept 3,741,263 4,318,684 3,938,944 4,343,848 4,543,848 5.2%Information Technology Dept 4,600,556 5,412,172 5,315,257 5,343,042 5,870,577 8.5%Fiscal Services Dept 3,837,639 4,056,885 3,971,763 4,199,442 4,281,142 5.5%General Government Dept 6,012,326 6,782,948 6,509,443 6,783,737 7,099,940 4.7% Pay Plan Contingency - 52,471 52,471 402,212 402,212 666.5% Total Operating Expenditures $75,345,900 $84,411,233 $83,298,064 $82,503,192 $86,640,923 2.6% TRANSFERS:G&A Transfers In ($4,875,125)($5,358,435)($5,358,435)($5,312,334)($5,312,334)-0.9%Interfund Transfers 1,322,858 1,585,088 1,770,234 403,079 454,162 -71.3% Total Transfers (Sources) Uses ($3,552,267)($3,773,347)($3,588,201)($4,909,255)($4,858,172)28.7% OTHER (Sources) Uses:Public Agency $1,280,215 $1,363,624 $1,380,580 $1,451,681 $1,451,681 6.5%Consulting Services 70,938 50,000 40,000 90,000 90,000 80.0%Capital Outlay/Project Transfers 466,238 - - 147,011 147,011 Other 135,065 273,168 277,423 13,168 13,168 -95.2% Contingency - 175,840 175,840 250,000 250,000 Total Other (Sources) Uses $1,952,456 $1,862,632 $1,873,843 $1,951,860 $1,951,860 4.8% TOTAL EXPENDITURES $73,746,089 $82,500,518 $81,583,706 $79,545,797 $83,734,611 1.5% Total Increase(Decrease)$2,843,931 ($5,060,072)($3,085,045)$1,883,607 ($2,305,207) Measurement Focus Increase (Decrease)(18,945) Ending Fund Balance $21,159,564 $16,099,492 $18,074,519 $19,958,127 $15,769,313 City of College Station General Fund Fund Summary 57 954162 - 352989 Ad Valorem Taxes32.17% Sales Tax36.67% Other Taxes4.03% Licenses & Permits2.29% Charges for Services5.11% Fines & Penalties3.24%Intergovernmental0.36%Investment Earnings0.43% Other Revenue0.55% Utility Transfer14.97% Misc Non-Operating0.17% General Fund - Revenues Police Dept27.83% Fire Dept22.84% Public Works Dept11.27% Parks & Recreation Dept7.77% Recreation Programs3.64% Library1.38%Planning & Development Sv Dept5.27% Information Technology Dept6.81% Fiscal Services Dept4.96% General Government Dept8.23% General Fund -Department Expenditures 58 City of College Station General Fund Operations & Maintenance Summary EXPENDITURE BY DEPARTMENT FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Police 21,372,562$ 23,142,565$ 22,890,021$ 23,398,579$ 23,996,478$ 3.69%Fire 17,032,498 19,147,255 19,691,279 18,600,927 19,695,525 2.86%Public Works 8,151,055 10,260,643 9,850,179 8,625,625 9,719,832 -5.27% Parks and Recreation 6,120,935 6,641,164 6,631,188 6,474,174 6,699,763 0.88% Recreation Programs*3,293,882 3,388,674 3,239,747 3,140,027 3,140,027 -7.34% Library 1,183,185 1,207,772 1,207,772 1,191,579 1,191,579 -1.34%Planning and Development Services 3,741,263 4,318,684 3,938,944 4,343,848 4,543,848 5.21%Information Technology 4,600,556 5,412,172 5,315,257 5,343,042 5,870,577 8.47%Fiscal Services 3,837,639 4,056,885 3,971,763 4,199,442 4,281,142 5.53% General Government 6,012,325 6,782,948 6,509,443 6,783,737 7,099,940 4.67% Pay Plan Contingency - 52,471 52,471 402,212 402,212 666.54% TOTAL 75,345,900$ 84,411,233$ 83,298,064$ 82,503,192$ 86,640,923$ 2.64% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 55,431,586$ 60,301,089$ 59,343,522$ 61,618,072$ 62,958,068$ 4.41%Supplies 2,949,816 3,820,570 3,733,716 3,164,889 3,557,026 -6.90%Maintenance 4,791,214 5,609,543 5,563,597 5,561,452 5,867,369 4.60%Purchased Services 10,704,374 13,710,923 13,811,653 11,210,688 12,862,197 -6.19%Capital Outlay 1,315,286 760,645 637,113 399,960 848,132 11.50% Indirect Costs** 739 - - - - N/A G&A Expense (Rec Programs)152,886 155,992 155,992 145,919 145,919 -6.46% Pay Plan Contingency - 52,471 52,471 402,212 402,212 666.54% TOTAL 75,345,900$ 84,411,233$ 83,298,064$ 82,503,192$ 86,640,923$ 2.64% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Police 206.50 213.50 220.50 220.50 220.50 0.00%Fire 152.00 157.00 160.00 160.00 160.00 0.00%Public Works 57.00 57.00 59.00 59.00 60.00 1.69%Parks and Recreation 61.00 61.05 63.70 63.70 64.70 1.57%Recreation Programs 46.00 45.70 46.05 46.05 46.05 0.00%Library - - - - - N/APlanning and Development Services 40.50 43.50 45.50 45.50 45.50 0.00%Information Technology 31.50 31.50 31.50 30.50 31.50 0.00%Fiscal Services 45.50 45.00 46.00 46.00 46.00 0.00%General Government 46.50 49.50 52.00 52.00 53.00 1.92% TOTAL 686.50 703.75 724.25 723.25 727.25 0.41% 59 PO L I CE D E PA R T M E N T CITY OF COLLEGE STATION City M a na g er A s s is ta nt City M a na g er Ch ief of Polic e Profes s iona l S ta nd a rd s Polic y, A c c red ita tion a nd Pla nning I nterna l A ffa irs F ield O p era tions B urea u Ch ief U niform Pa trol D iv is ion K 9 U nit N orth g a te U nit T ra ffic O p era tions O p era tiona l S up p ort B urea u Ch ief Crimina l I nv es tig a tions Crime A na lys is J oint T erroris m T a s k F orc e T ra ining & R ec ruiting S p ec ia l E v ents S p ec ia l O p era tions B ud g et A d minis tra tiv e S erv ic es B urea u Ch ief T ec h nic a l S erv ic es Pub lic S a fety Communic a tions H old ing F a c ility I nforma tion S erv ic es S up p ort S erv ic es A d minis tra tiv e S up p ort S p ec ia lis t Pub lic I nforma tion, Community E nh a nc ement a nd G ra nts 60 City of College Station Police Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Police Administration 1,483,208$ 1,911,649$ 1,995,876$ 2,025,326$ 2,041,063$ 6.77%Uniform Patrol 9,700,461 10,773,224 10,617,755 10,945,063 11,305,838 4.94%Criminal Investigation 2,533,185 2,931,024 2,765,658 2,979,646 3,092,630 5.51%Recruiting and Training 1,024,700 1,061,953 1,093,765 1,082,929 1,126,867 6.11%Support Services 2,891,945 3,084,098 3,076,074 2,927,028 2,971,770 -3.64%Communications 1,594,411 1,773,689 1,725,230 1,875,112 1,875,112 5.72%Jail 643,331 689,687 710,997 716,711 716,711 3.92%Special Operations 992,811 322,312 329,023 263,244 282,967 -12.21%Information Services 508,510 594,929 575,643 583,520 583,520 -1.92% TOTAL 21,372,562$ 23,142,565$ 22,890,021$ 23,398,579$ 23,996,478$ 3.69% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 17,960,584$ 19,469,513$ 19,059,977$ 20,106,727$ 20,596,692$ 5.79%Supplies 775,869 961,159 1,010,122 734,110 801,648 -16.60%Maintenance 390,769 419,221 441,460 454,581 454,581 8.43%Purchased Services 2,233,032 2,273,672 2,275,204 2,103,161 2,143,557 -5.72%Capital Outlay 12,308 19,000 103,258 - - -100.00% TOTAL 21,372,562$ 23,142,565$ 22,890,021$ 23,398,579$ 23,996,478$ 3.69% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Police Administration 12.00 12.00 17.00 17.00 17.00 0.00%Uniform Patrol 101.00 106.00 109.50 109.50 109.50 0.00%Criminal Investigation 24.00 25.00 29.00 29.00 29.00 0.00%Recruiting and Training 7.00 7.00 9.00 9.00 9.00 0.00%Support Services 6.00 6.00 6.00 6.00 6.00 0.00%Communications*26.00 26.00 28.00 28.00 28.00 0.00%Jail*11.00 11.00 11.00 11.00 11.00 0.00%Special Operations 10.50 10.50 1.00 1.00 1.00 0.00%Information Services 9.00 10.00 10.00 10.00 10.00 0.00% TOTAL 206.50 213.50 220.50 220.50 220.50 0.00% Service Level Adjustments One-Time Recurring Total Sworn STEP Plan Modification -$ 489,965$ 489,965$ Budget Adjustment - Memberships/Subs/Travel/Training - 10,058 10,058 Body Cameras for SWAT, CID 29,086 24,048 53,134 CSTEP MDTs 41,742 3,000 44,742 Police SLA Total 70,828$ 527,071$ 597,899$ *In FY16, the Communications and Jail functions were split into two distinct divisions. In prior years, they were a combined division. 61 POLICE DEPARTMENT STRATEGIC PLAN I. Mission Statement To protect and serve with excellence. II.Top Departmental Goals for FY19 1.Goal: Reduce Crime.a.Strategic Initiative: Core Services & Infrastructureb.Strategic Initiative: Neighborhood Integrity 2.Goal: Reduce the Fear of Crime.a.Strategic Initiative: Core Services & Infrastructureb.Strategic Initiative: Neighborhood Integrity 3.Goal: Build and Maintain Effective Partnerships a.Strategic Initiative: Neighborhood Integrity 4.Goal: Improve the Overall Quality of Life in the Communitya.Strategic Initiative: Neighborhood Integrityb.Strategic Initiative: Improve Mobility III.Key Departmental Issues & Needs and Potential Responses 1.Issue: Inadequate facility space from a functional and growth perspective.a.Plan of Action: Begin to work with Construction Manager to develop detailedfacility design documents and break ground for construction of new facility. 2.Issue: Workload Demand Exceeds Resources Resulting in High Stress Level. a.Plan of Action: Continue to evaluate workload and associated processes toensure the most effective and efficient use of existing personnel. b.Plan of Action: Continue efforts to improve retention of all personnel toauthorized strength levels thereby reducing workload demand. c.Plan of Action: Evaluate staffing levels at all positions through available meansto adequately meet current demands and to prepare for necessary future growth. 3.Issue: Improve Long-Term Employee Retention with competitive compensationplans, internal career opportunities and an attractive work environment. a.Plan of Action: Continue internal reviews and adjustments of existing positions,work with Human Resources to establish a competitive pay plan for sworn and professional staff, and seek to establish career development opportunities. b.Plan of Action: Continue staff appreciation and recognition effortsc.Plan of Action: Continue new facility development/evaluation of staffing needs to ensure employees have appropriate work environment and equitable workloads. 4.Issue: Outdated Computer Aided Dispatch, Records Management technology and inventory accounting methodology.a.Plan of Action: Complete configuration, implementation and training process for allmodules of the new CAD/RMS system.b.Plan of Action: Go live with all modules, complete CAD/RMS system and work 62 POLICE DEPARTMENT STRATEGIC PLAN towards compliance with National Incident Based Reporting System (NIBRS). c.Plan of Action: Develop plan to optimize fully implemented CAD/RMS to improveperformance and effective utilization of new systems and processes. 5.Issue: Disproportionate growth of agency vs. city population/ geographical size/infrastructure/ funding.a.Plan of Action: Annually refine the strategic planning process to ensure true Citygrowth is realized, key needs are identified and all personnel have an opportunity to contribute to the development of our future requirements. b.Plan of Action: A review of all selection and training processes to ensure the mosteffective and efficient methodologies are being utilized. c.Plan of Action: Continue evaluation of workload through annual assessments.d.Plan of Action: Continue efforts to secure additional resources to respond to growth and satisfy staffing requirements. e.Plan of Action: Secure additional Recruiting and Training staff to assist with the ever-growing hiring, training, and retention of employees. 6.Issue: Reduced ability to interact with our community due to ever-increasing workload. a.Plan of Action: Continue efforts to retain sworn staff in order to overcomelong-term attrition trends and develop strategies to bring effective strengthmore in line with authorized strength. b.Plan of Action: Secure additional Community Enhancement staff to work towardseventual assignment of one CEU officer per beat for more community interaction and involvement. c.Plan of Action: Increase social media use as a means of communication, marketing,and recruitment through development of a multi-faceted social media presence. d.Plan of Action: Secure additional Police Assistants as force multipliers for handlingtasks and cases that do not require a sworn Officer or Detective. 7.Issue: Growing use of technology and digital evidence has increased workload for all personnel and requires specialized training. a.Plan of Action: Secure a Forensic Technician to assist with the growing number ofrequired computer related forensic examinations. b.Plan of Action: Secure additional investigators to handle the overwhelming increaseof case investigation complexity and overall growing case assignments. 8.Issue: Increases in population, student enrollment, and demands for special events at Texas A&M affects our ability to focus upon core responsibilities, improve safety onpublic roadways and meet staffing demands. a.Plan of Action: Ensure planning processes for special events is well coordinatedthroughout the City and includes adequate staffing and manpower and awareness. b.Plan of Action: Work with staff to develop standards for special events to ensure they reflect the values of the City and provide for a safe environment for all. 9.Issue: Increased Gang and narcotics violence increases our Crime Rate and threatens theexpected quality of life in our community. a.Plan of Action: Secure additional Special Investigations officers in order to be more proactive in addressing these activities. b.Plan of Action: Secure an SIU Sergeant to oversee special investigation operations. 63 POLICE DEPARTMENT STRATEGIC PLAN IV.Key Performance Indicators (KPIs) City Council Goal Measure 2017 2018 2019 Goal III – Core Services and Infrastructure Reduction in Part 1 Major Crimes 3223 3276 3300 III – Core Services and Infrastructure Average response time to Priority 1 calls 6:46 7:00 7:00 III – Core Services and Infrastructure CID Case Clearance Rate 68.25% 65% 65% II – Financial Sustainability Percent Turnover Sworn 22% 10% 8% II – Financial Sustainability Percent Turnover Communication Operators 15% 18% 8% II – Financial Sustainability Percent Turnover Other Professional Staff 16% 16% 8% I – Good Governance Percentage of time R&T Division provides instruction 68% 72% 70% III – Core Services and Infrastructure Percent of 911 Calls answered within 10 seconds 95% 96% 96% III – Core Services and Infrastructure Percent Compliance with Emergency Medical Dispatch protocols 94% 94% 95% II – Financial Sustainability Average Booking time 28 minutes 31 Minutes 30 minutes II – Financial Sustainability Evidence Destruction Rate 104% 26% 75% II – Financial Sustainability Annual Efficiency Rate for Report processing 99% 99% 95% I – Good Governance CEU Business, Apartment and Neighborhood Contacts 327 350 400 II – Financial Sustainability Number of Volunteer/Intern Hours 6,985 7,000 7,000 64 65 F I R E D E PA R T M E N T CITY OF COLLEGE STATION City M a na g er A s s is ta nt City M a na g er F ire Ch ief F ire M a rs h a l D ep uty F ire M a rs h a ls ( 4 ) F ire I ns p ec tor Community R is k R ed uc tion E merg enc y M a na g ement Coord ina tor S ta ff A s s is ta nt A s s is ta nt Ch ief O p era tions D iv is ion Ch ief O p era tions " A " S h ift B a tta lion Ch ief " A " S h ift F irefig h ters ( 4 4 ) " B " S h ift B a tta lion Ch ief " B " S h ift F irefig h ters ( 4 4 ) " C" S h ift B a tta lion Ch ief " C" S h ift F irefig h ters ( 4 4 ) B a tta lion Ch ief -T ra ining B a tta lion Ch ief -E M S D iv is ion Ch ief L og is itic s Q ua rterma s ter A c c red ita tion M a na g er B us ines s S p ec ia lis t S ta ff A s s is ta nt 66 City of College Station Fire Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Administration 440,546$ 606,508$ 599,078$ 1,067,348$ 1,067,348$ 75.98%Emergency Management 255,299 271,903 263,785 277,574 277,574 2.09% Emergency Operations 10,560,775 11,761,717 12,009,092 15,937,131 16,954,981 44.15%Prevention 768,094 860,651 901,919 820,825 820,825 -4.63% Emergency Medical Services 4,361,592 4,971,593 5,207,739 - - -100.00%Training 646,192 674,883 709,666 498,049 574,797 -14.83% TOTAL 17,032,498$ 19,147,255$ 19,691,279$ 18,600,927$ 19,695,525$ 2.86% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 14,589,504$ 15,489,419$ 16,115,746$ 15,646,452$ 16,147,530$ 4.25%Supplies 617,365 859,346 841,371 675,419 901,205 4.87% Maintenance 246,258 313,722 267,975 307,251 312,251 -0.47%Purchased Services 1,551,432 2,245,314 2,226,458 1,971,805 2,055,067 -8.47% Capital Outlay 27,939 239,454 239,729 - 279,472 16.71% TOTAL 17,032,498$ 19,147,255$ 19,691,279$ 18,600,927$ 19,695,525$ 2.86% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Administration 4.00 4.00 5.00 8.00 8.00 60.00% Emergency Management 2.00 2.00 2.00 2.00 2.00 0.00% Emergency Operations 95.00 99.00 99.00 141.00 141.00 42.42%Prevention 7.00 6.00 7.00 7.00 7.00 0.00% Emergency Medical Services 41.00 43.00 44.00 - - -100.00%Training 3.00 3.00 3.00 2.00 2.00 -33.33% TOTAL 152.00 157.00 160.00 160.00 160.00 0.00% Service Level Adjustments One-Time Recurring TotalSTEP Pay Plan Structure -$ 491,061$ 491,061$ SCBA Tech Incentive Pay - 11,517 11,517TIFMAS Equipment 29,041 - 29,041 Two (2) Quick Response Vehicles 285,975 10,912 296,887Helmets, Boots, and Glove Replacement 31,910 - 31,910 Online Paramedic School 40,500 - 40,500Seek and Maintain Fire and EMS Accreditations 7,500 6,850 14,350 Increase EMS Supply Budget 48,271 54,360 102,631Co-Medical Director - 8,500 8,500 Operative IQ Software 3,325 (380) 2,945 Knox Keysecure Replacement 47,756 500 48,256 TCFP Certifications and Professional Memberships - 17,000 17,000 Fire SLA Total 494,278$ 600,320$ 1,094,598$ 67 FIRE DEPARTMENT STRATEGIC PLAN I.Mission Statement The College Station Fire Department focuses on the delivery of emergency services to ensure public safety in the areas of fire prevention, fire suppression, emergency medical services, emergency operations, emergency management, fire administration, hazardous materials, and special operations. II.Top Departmental Goals FY19 1.Goal: Maintain Accreditation with the Center for Public Safety Excellence bymeeting or exceeding 253 performance indicators annually, providing evidence of continuous quality improvement annually, and addressing strategic recommendations provided by peer reviewers.a.Strategic Initiative: Core Services & Infrastructure. 2.Goal: Finish Commission on Accreditation of Ambulance Services application process by 15 February 2019. a.Strategic Initiative: Core Services & Infrastructure. 3.Goal: Staff a quick response vehicle at Station 3, staff two peak-demandambulances, and bolster effective response forces for suppression activities. a.Strategic Initiative: Core Services & Infrastructure 4.Goal: Develop relationships with strategic community partners in order to bringCSFD’s mission to the forefront of the community’s consciousness.a.Strategic Initiative: Core Services & Infrastructure. b.Strategic Initiative: Diverse & Growing Economy 5. Goal: Plan for the addition of Station 7 to serve an ever-growing population.a.Strategic Initiative: Core Services & Infrastructure III.Key Departmental Issues & Needs with Potential Responses 1.Issue: Lack of a STEP Pay Plan.a.Plan of Action: Develop a STEP Pay Plan, similar to CSPD model.b.Plan of Action: Implement the plan to remove pay compression and address pay scale stagnation. 2.Issue: Standard of Cover & Community Risk Assessment.a.Plan of Action: Re-imagine the SOC & CRA based on the department’sStrategic Plan. b.Plan of Action: Update Strategic Plan to include Community input. 3.Issue: Development of CSFD Recruitmenta.Plan of Action: Cultivate stronger candidate pool for entry-level jobs byincreasing diversity and inclusion in the recruiting and hiring process. 68 FIRE DEPARTMENT STRATEGIC PLAN b.Plan of Action: Allocate resources to broaden our recruiting efforts, advertise in more markets. 4.Issue: Need for Administrative Support Staff.a.Plan of Action: Add Administrative Assistant to assist with CommunityRisk Reduction, Training, and Accreditation. b.Plan of Action: Begin succession plan for Quartermaster and EmergencyManagement Coordinator.c.Plan of Action: Additional Administrative Assistant. 5.Issue: Analyze Overtime Usage and Control Occurrences When Necessary a.Plan of Action: Increase staffing to maintain excellent service levels. 6.Issue: Firefighter Health and Wellness.a.Plan of Action: Implement Peer Fitness Training, Annual Physical FitnessTests, Wellness Initiatives, and Disease Preventions measures. 7.Issue: Communication.a.Plan of Action: Support internal and external communication initiatives. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII– Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goal III – Core Services and Infrastructure Retain ISO rating Class 2 Class 2 Class 1 III – Core Services and Infrastructure Remain compliant with 253 Performance Indicators outlined in CPSE’s Self- Assessment Manual Yes Yes Yes III – Core Services and Infrastructure Comply with Federal and State regulations, pass inspections Yes Yes Yes III – Core Services and Infrastructure Conduct fire safety education at all CSISD elementary schools Yes Yes Yes III – Core Services and Infrastructure Perform all fire inspections and system tests within 2 business days of request Yes Yes Yes 69 PU B L I C W O R K S CITY OF COLLEGE STATION City M a na g er D ep uty City M a na g er D irec tor City T ra ffic E ng ineer T ra ffic E ng ineering T ra ffic S ig na ls T ra ffic S ig ns & M a rk ing s A s s is ta nt D irec tor O p era tions A d minis tra tion D ra ina g e M a intena nc e F a c ility M a intena nc e F leet M a intena nc e L a nd s c a p e & I rrig a tion M a intena nc e S olid W a s te & R ec yc ling Collec tions S treet M a intena nc e A s s is ta nt D irec tor Ca p ita l Proj ec ts Proj ec tM a na g ers L a nd A g ents 70 City of College StationPublic WorksDepartment Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Public Works Administration 639,309$ 659,927$ 662,026$ 683,879$ 834,905$ 26.51%Traffic Engineering 361,413 573,053 578,195 547,560 547,560 -4.45%Facilities Maintenance 1,593,735 2,767,817 2,595,393 1,440,729 2,244,910 -18.89%Capital Projects 892,002 924,100 951,922 968,720 968,720 4.83%Streets Maintenance 3,001,462 3,182,825 3,177,344 2,990,945 3,090,945 -2.89%Traffic Signs and Markings 516,978 550,958 500,017 538,933 577,933 4.90%Landscape and Irrigation Maintenance 313,369 663,569 549,453 537,503 537,503 -19.00%Traffic Signals 832,787 938,394 835,829 917,356 917,356 -2.24% TOTAL 8,151,055$ 10,260,643$ 9,850,179$ 8,625,625$ 9,719,832$ -5.27% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 4,073,890$ 4,425,725$ 4,285,968$ 4,541,202$ 4,631,553$ 4.65%Supplies 304,307 350,786 305,074 364,893 371,768 5.98%Maintenance 2,012,091 2,249,900 2,148,363 2,136,713 2,267,063 0.76%Purchased Services 1,760,767 3,234,232 3,110,774 1,582,817 2,449,448 -24.26%Capital Outlay - - - - - N/A TOTAL 8,151,055$ 10,260,643$ 9,850,179$ 8,625,625$ 9,719,832$ -5.27% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Public Works Administration 5.00 5.00 5.00 5.00 6.00 20.00%Traffic Engineering 3.00 3.00 3.00 3.00 3.00 0.00%Facilities Maintenance 9.00 9.00 9.00 9.00 9.00 0.00%Capital Projects 9.00 9.00 9.00 9.00 9.00 0.00%Streets Maintenance 19.00 19.00 20.00 20.00 20.00 0.00%Traffic Signs and Markings 4.00 4.00 4.00 4.00 4.00 0.00%Landscape and Irrigation Maintenance 3.00 3.00 3.00 3.00 3.00 0.00%Traffic Signals 5.00 5.00 6.00 6.00 6.00 0.00% TOTAL 57.00 57.00 59.00 59.00 60.00 1.69% Service Level Adjustments One-Time Recurring Total GIS Analyst/Asset Management Program 6,875$ 94,151$ 101,026$ Public Works Process Mapping 50,000 - 50,000 Corrective Maintenance Building Funds 712,831 30,600 743,431 Delineation of Raised Median Noses 29,000 10,000 39,000 Curb replacement funds - Castlegate II & Summitt 100,000 - 100,000 ADA Facility Corrective Maintenance - Municipal Court/UCS 60,750 - 60,750 Public Works SLA Total 959,456$ 134,751$ 1,094,207$ 71 PUBLIC WORKS STRATEGIC PLAN I. Mission Statement: The Public Works Department will enhance the quality of life in College Station through effective and efficient management of infrastructure and excellence in customer service. II.Top Departmental Goals for FY19 1.Goal: Maintain APWA accreditation.a.Strategic Initiative: Core Services and Infrastructure 2.Goal: Maintain an effective and efficient asset management program.a.Strategic Initiative: Core Services and Infrastructure 3.Goal: Provide effective and efficient management of capital improvement projects.a.Strategic Initiative: Core Services and Infrastructure 4.Goal: Provide and maintain an effective and efficient transportation system.a.Strategic Initiative: Improving Mobility 5.Goal: Provide excellent customer service. a.Strategic Initiative: Core Services and Infrastructure III.Key Departmental Issues & Needs and Potential Responses 1.Issue: Need for additional resources to meet impacts of deferred maintenance. a.Plan of Action: Implement 2013 condition assessment response plan for selectcity facilities for both corrective and preventive maintenance needs. 2.Issue: Reduce traffic and congestion.a.Plan of Action: Continued implementation of the Intelligent Transportation System (ITS) Master Plan. b.Plan of Action: Hire new staff for the Traffic Control Center. 3.Issue: Improve the drainage network to reduce localized flooding.a.Plan of Action: Maintain a GIS layer of drainage infrastructure. b.Plan of Action: Identify drainage improvement projects as part of the DrainageMaster Plan. 4.Issue: Development and implementation of an asset management program.a.Plan of Action: Incorporate a work management system into the new enterprise resource planning system. 5.Issue: Need for additional resources to meet growth projections.a.Plan of Action: Perform rate studies to identify cost of service. 6.Issue: Demand for additional services.a.Plan of Action: Implement process mapping to facilitate effective and efficientuse of resources across the Department. 72 PUBLIC WORKS STRATEGIC PLAN 7.Issue: Development and implementation of a traffic calming policy.a.Plan of Action: Prepare a policy for Council consideration. IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goals III-Core Services and Infrastructure Streets Maintenance - Percent of preventative and corrective maintenance completed within budget. 99% 99% 99% III-Core Services and Infrastructure Drainage Maintenance- Percent of scheduled drainage improvement projects completed. 100% 100% 100% III-Core Services and Infrastructure Facilities Maintenance - Percent of scheduled corrective maintenance completed annually. 90% 90% 95% III-Core Services and Infrastructure Capital Projects - Number of capital projects managed annually. 74 67 75 VI-Improving Mobility Traffic Operations - Percent of traffic signal cabinets/intersections inspected and tested monthly. *Effective FY16 inspections will be bi-monthly. 100% 100% 100% III-Core Services and Infrastructure Sanitation – Number of residential customers per route manager. 1,812 1,996 2,055 III-Core Services and Infrastructure Fleet Services – Number of preventative maintenance work orders per day 4.90 4.90 4.91 73 PA R K S A N D R E CR E A T I O N CITY OF COLLEGE STATION City M a na g er D ep uty City M a na g er D irec tor A s s is ta nt D irec tor Pa rk O p era tions & M a intena nc e D iv is ion E a s t D is tric t S outh D is tric t W es t D is tric t Cemetery R ec rea tion D iv is ion A q ua tic s A th letic s Centers ( L R C, S W CC, L CN C, MCC) Community E v ents Proj ec t & A s s et M a na g er G I S A na lys t A d minis tra tion T ouris m D iv is ion T ouris m -E v ents & T ourna ments L ib ra ry 74 City of College Station Parks and Recreation Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Administration 556,400$ 642,055$ 638,122$ 629,315$ 729,315$ 13.59%Recreation 761,924 1,047,282 1,126,896 884,576 884,576 -15.54%Special Facilities 1,851 5,927 5,616 5,927 11,927 101.23%Parks Operations 4,417,633 4,551,409 4,451,770 4,514,416 4,634,005 1.81%Cemetery*383,127 394,491 408,784 439,940 439,940 11.52% TOTAL 6,120,935$ 6,641,164$ 6,631,188$ 6,474,174$ 6,699,763$ 0.88% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 3,460,707$ 4,065,992$ 3,822,713$ 4,100,666$ 4,147,100$ 1.99%Supplies 408,484 527,849 553,284 529,387 554,975 5.14%Maintenance 808,843 899,873 918,885 927,629 930,196 3.37%Purchased Services 1,458,399 1,775,433 2,145,265 1,625,322 1,637,322 -7.78%Capital Outlay 954,548 376,191 195,215 309,472 448,472 19.21%Indirect Costs (970,047) (1,004,174) (1,004,174) (1,018,302) (1,018,302) 1.41% TOTAL 6,120,935$ 6,641,164$ 6,631,188$ 6,474,174$ 6,699,763$ 0.88% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Administration 7.25 7.00 7.00 7.00 7.00 0.00%Recreation 6.05 5.55 6.20 6.20 6.20 0.00%Special Facilities - - - - - N/AParks Operations 43.70 44.50 45.50 45.50 46.50 2.20%Cemetery 4.00 4.00 5.00 5.00 5.00 0.00% TOTAL 61.00 61.05 63.70 63.70 64.70 1.57% Service Level Adjustments One-Time Recurring Total Parks Operations Groundsworker (50% GF)-$ 46,434$ 46,434$ Cityworks Hardware 25,000 - 25,000 Severe Weather Detection System (80% GF)94,000 6,000 100,000 Synthetic Field Paint Removal Machines (50% GF)45,000 3,155 48,155 College Station History Book 6,000 - 6,000 Parks and Recreation SLA Total 170,000$ 55,589$ 225,589$ 75 City of College Station Recreation Programs Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Sports Programs 1,150,059$ 1,219,897$ 1,175,825$ 1,215,878$ 1,215,878$ -0.33% Aquatics 972,214 914,578 851,609 723,441 723,441 -20.90% Instruction 176,533 168,580 179,144 135,792 135,792 -19.45%Southwood/Lincoln/Lick Creek/R.E. Meyer Centers 995,076 1,085,619 1,033,169 1,064,916 1,064,916 -1.91% TOTAL 3,293,882$ 3,388,674$ 3,239,747$ 3,140,027$ 3,140,027$ -7.34% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 1,296,014$ 1,408,438$ 1,218,445$ 1,264,079$ 1,264,079$ -10.25%Supplies 245,219 244,472 241,181 133,098 133,098 -45.56% Maintenance 53,681 86,933 93,928 64,881 64,881 -25.37%Purchased Services 422,304 469,290 526,027 494,373 494,373 5.34%Capital Outlay 152,992 19,375 - 19,375 19,375 0.00% Indirect Costs 970,786 1,004,174 1,004,174 1,018,302 1,018,302 1.41%G&A Expense 152,886 155,992 155,992 145,919 145,919 -6.46% TOTAL 3,293,882$ 3,388,674$ 3,239,747$ 3,140,027$ 3,140,027$ -7.34% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Sports Programs 1.90 1.90 2.00 2.00 2.00 5.26% Aquatics 1.30 1.00 1.00 1.00 1.00 -23.08%Concessions - - - - - N/A Instruction 0.50 0.50 - - - -100.00%Southwood/Lincoln/Lick Creek/R.E. Meyer Centers 5.05 5.05 5.05 5.05 5.05 0.00%Conference Center - - - - - N/A Temp/Seasonal 37.25 37.25 38.00 38.00 38.00 2.01%- TOTAL 46.00 45.70 46.05 46.05 46.05 0.00% 76 PROGRAM REVENUE DIRECT COST INDIRECT COST FIELD COST G&A TOTAL COST % OF REV RECOVERY SUBSIDY Adult Softball 90,000$ 123,399$ 47,777$ 42,000$ 8,638$ 221,814$ 40.6%(131,814)$ Adult Volleyball 15,000 36,757 7,646 - 2,318 46,721 32.1%(31,721) Youth Basketball 55,000 69,635 7,646 - 4,874 82,155 66.9%(27,155) Youth Football 20,000 34,893 20,241 10,500 2,443 68,077 29.4%(48,077) Youth Volleyball 12,000 26,544 7,646 - 1,858 36,048 33.3%(24,048) Adult Kickball 15,000 27,571 18,142 12,600 1,930 60,243 24.9%(45,243) Challenger Sports 1,000 15,103 7,646 700 1,057 24,506 4.1%(23,506) Tennis 17,000 28,314 7,646 - 1,982 37,942 44.8%(20,942) No-Fee Programs - 17,507 356,021 247,800 1,225 622,553 0.0%(622,553) Ultimate Frisbee 1,000 7,638 7,646 - 535 15,819 6.3%(14,819) TOTAL SPORTS 226,000$ 387,361$ 488,057$ 313,600$ 26,860$ 1,215,878$ 18.6%(989,878)$ Xtra Ed 80,000$ 92,764$ 36,535$ -$ 6,493$ 135,792$ 58.9%(55,792)$ TOTAL INSTRUCT 80,000$ 92,764$ 36,535$ -$ 6,493$ 135,792$ 58.9%(55,792)$ SW Pool 54,700$ 134,949$ 18,974$ -$ 9,446$ 163,369$ 33.5%(108,669)$ Thomas Pool - - 16,142 - 7,089 23,231 0.0%(23,231) Adamson Lagoon 261,000 282,981 28,885 - 20,940 332,806 78.4%(71,806) Splash Pads - - 1,416 - - 1,416 0.0%(1,416) Swim Lessons 85,000 72,544 21,805 - 5,410 99,759 85.2%(14,759) Water Fitness 1,000 14,573 9,062 - 1,020 24,655 4.1%(23,655) Swim Team 24,000 61,973 11,894 - 4,338 78,205 30.7%(54,205) TOTAL AQUATICS 425,700$ 567,020$ 108,178$ -$ 48,243$ 723,441$ 58.8%(297,741)$ SW Center-Senior 17,000$ 103,810$ 17,218$ -$ 6,583$ 127,611$ 13.3%(110,611)$ Lincoln Center 88,000 571,254 45,537 - 39,988 656,779 13.4%(568,779) Lick Creek 10,000 110,327 3,059 - 7,723 121,109 8.3%(111,109) SW Center-Comm 25,650 111,390 3,059 - 7,797 122,246 21.0%(96,596) R.E. Meyer Center - 31,880 3,059 - 2,232 37,171 0.0%(37,171) TOTAL CENTERS 140,650$ 928,661$ 71,932$ -$ 64,323$ 1,064,916$ 13.2%(924,266)$ TOTAL 872,350$ 1,975,806$ 704,702$ 313,600$ 145,919$ 3,140,027$ 27.8%(2,267,677)$ CITY OF COLLEGE STATION FY19 APPROVED BUDGET - RECREATION PROGRAMS 77 PARKS AND RECREATION STRATEGIC PLAN I. Mission Statement “To provide a diversity of facilities and leisure services which are geographically and demographically accessible to our citizens.” II.Top Departmental Goals for FY19 1.Goal: Provide facilities and programs as per the 2011-2020 Parks and RecreationMaster Plan.a.Strategic Initiative: Core Services and Infrastructureb.Strategic Initiative: Neighborhood Integrity 2.Goal: Provide and maintain quality parks, facilities and urban landscaping.a.Strategic Initiative: Core Services and Infrastructureb.Strategic Initiative: Neighborhood Integrity 3.Goal: Provide City cemetery spaces, grounds maintenance, and customer service. a.Strategic Initiative: Core Services and Infrastructureb.Strategic Initiative: Neighborhood Integrity 4.Goal: Provide helpful, friendly, customer-oriented library services to Brazos County residents.a.Strategic Initiative: Core Services and Infrastructure 5.Goal: Identify and analyze the costs (direct/indirect) and revenues associated with allrecreation facilities and programs. a.Strategic Initiative: Financial Sustainability 6.Goal: Promote, solicit, and conduct tourism events to bring visitors to CollegeStation.a.Strategic Initiative: Financial Sustainability b.Strategic Initiative: Diverse and Growing Economy 7.Goal: Expand marketing to inform the public of the benefits of Parks and Recreation,emphasizing the Economic Impact of Parks, Health and Wellness benefits, andQuality of Life aspects. a.Strategic Initiative: Core Services and Infrastructure II.Key Departmental Issues & Needs and Potential Responses 1.Issue: Maintain 7 acres of Parkland per 1,000 citizens (not including regional parks).a.Plan of Action: Purchase additional Community Parkland.b.Plan of Action: Work with developers on future cooperative ventures. 2.Issue: Provide high quality services to citizens and guests.a.Plan of Action: Begin update of Parks and Recreation Master Plan.b.Plan of Action: Conduct citizen satisfaction surveys.c.Plan of Action: Maintain 90% or higher park maintenance score on Park FacilityInspections. 78 PARKS AND RECREATION STRATEGIC PLAN 3. Issue: Provide City cemetery spaces, grounds maintenance, and customer service. a. Plan of Action: Provide cemetery spaces (regular, infant, niche) b. Plan of Action: Courteous and efficient sales process 4. Issue: Provide helpful, friendly, customer-oriented library services to Brazos County residents. a. Plan of Action: Conduct program and facility surveys on Library Services. b. Plan of Action: Conduct/facilitate Library Services Audit 5. Issue: Identify and analyze the costs (direct/indirect) and revenues associated with all recreation facilities and programs. a. Plan of Action: Adjust program fee structure, as needed, to help programs meet Council percent recovery policy in each Recreation Fund area. 6. Issue: Promote, solicit, and conduct tourism events to bring visitors to College Station. a. Plan of Action: Focus emphasis on Sports Tourism and hosting of a variety of tournaments and expanding special event offerings. b. Plan of Action: Construct and expand athletic facilities (Veteran’s Park and Southeast Community Park). c. Plan of Action: Strengthen relationships and facilitation of local leagues, user groups, sports organizations and outside organizations. 7. Issue: Expand marketing to inform the public of the benefits of Parks and Recreation, emphasizing the Economic Impact of Parks, Health and Wellness benefits, and Quality of Life aspects. a. Plan of Action: Update the Parks and Recreation website, in conjunction with the City of College Station website. b. Plan of Action: Produce three comprehensive Activity Guides per year. c. Plan of Action: Coordinate all marketing materials with Public Communications. d. Plan of Action: Produce monthly newsletters and information emails. e. Plan of Action: Utilize Rectrac data and survey responses to target marketing opportunities. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure FY17 FY18 FY19 Goals III-Core Services and Infrastructure # of parks 57 57 58 79 PARKS AND RECREATION STRATEGIC PLAN City Council Goal Measure FY17 FY18 FY19 Goals III-Core Services and Infrastructure # acres of park land 1,374 1,353 1,485 III-Core Services and Infrastructure # acres of park land per 1,000 population 12.5 11.3 12.6 III-Core Services and Infrastructure Residents per Park 1,896 2,100 2,067 II-Financial Sustainability Total Budget (including Library) $10,424,733 $11,233,695 $10,427,814 II-Financial Sustainability Total Revenues $1,090,256 $1,079,045 $1,200,000 II-Financial Sustainability % Recovery of Expenditures through Revenues 9.9% 9.6% 11.5% II-Financial Sustainability Per Capita costs for services $90.20 $78.08 $78.33 III-Core Services and Infrastructure Library Visits 209,446 209,998 215,000 III-Core Services and Infrastructure Library Circulation 497,257 481,240 485,000 III-Core Services and Infrastructure Cemetery spaces sold 185 218 200 III-Core Services and Infrastructure Columbarium Niches sold 45 65 50 III-Core Services and Infrastructure Cemetery total burials 145 136 150 III-Core Services and Infrastructure Sports Programs participants 15,170 17,250 18,000 III-Core Services and Infrastructure Instruction programs participants 1,500 2,300 2,500 III-Core Services and Infrastructure Aquatics program participants 102,635 80,000 120,000 III-Core Services and Infrastructure Recreation Centers participants 41,500 40,000 47,500 III-Core Services and Infrastructure Special Events held 78 126 85 III-Core Services and Infrastructure Special Events participants 121,490 75,000 135,000 III-Core Services and Infrastructure Athletic Tournaments/Events held 56 28 65 III-Core Services and Infrastructure Athletic Tournaments/Events participants 129,625 45,000 155,000 80 81 City M a na g er D ep uty City M a na g er Pa rk s a nd R ec rea tion D irec tor Community L ib ra ria n CO L L E G E S T A T I O N L I B R A R Y CITY OF COLLEGE STATION 82 City of College Station Library Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Library 1,183,185$ 1,207,772$ 1,207,772$ 1,191,579$ 1,191,579$ -1.34% TOTAL 1,183,185$ 1,207,772$ 1,207,772$ 1,191,579$ 1,191,579$ -1.34% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits -$ -$ -$ -$ -$ N/A Supplies 751 849 849 1,028 1,028 21.08% Maintenance 1,785 2,215 2,215 2,248 2,248 1.49% Purchased Services 1,088,232 1,119,399 1,111,603 1,117,190 1,117,190 -0.20% Capital Outlay 92,417 85,309 93,105 71,113 71,113 -16.64% TOTAL 1,183,185$ 1,207,772$ 1,207,772$ 1,191,579$ 1,191,579$ -1.34% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Library - - - - - N/A TOTAL - - - - - N/A 83 PL A N N I N G & D E V E L O PM E N T S E R V I CE S CITY OF COLLEGE STATION City M a na g er D ep uty City M a na g er D irec torPla nning a nd D ev elop ment S erv ic es A s s is ta nt D irec tor Pla nning G reenw a ys G I S B uild ing O ffic ia l D ev elop ment Coord ina tor City E ng ineer T ra ns p orta tion 84 City of College Station Planning and Development Services Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Administration 357,765$ 354,369$ 391,087$ 386,936$ 386,936$ 9.19%Civil Engineering 1,142,877 1,348,115 1,147,574 1,369,021 1,369,021 1.55% Building 691,687 708,147 660,073 719,400 719,400 1.59%Development Coordination 611,022 650,380 638,164 690,138 690,138 6.11%Planning 600,135 919,156 767,312 828,049 1,028,049 11.85% Transportation 132,093 117,754 121,044 122,347 122,347 3.90% Greenways 147,824 138,121 141,292 142,988 142,988 3.52%Geographic Info. Services 57,860 82,642 72,398 84,969 84,969 2.82% TOTAL 3,741,263$ 4,318,684$ 3,938,944$ 4,343,848$ 4,543,848$ 5.21% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 3,177,446$ 3,646,996$ 3,390,268$ 3,781,800$ 3,781,800$ 3.70% Supplies 89,967 88,491 72,379 72,994 72,994 -17.51% Maintenance 55,646 67,381 62,907 66,301 66,301 -1.60%Purchased Services 418,204 515,816 413,390 422,753 622,753 20.73%Capital Outlay - - - - - N/A TOTAL 3,741,263$ 4,318,684$ 3,938,944$ 4,343,848$ 4,543,848$ 5.21% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Administration 2.00 2.00 2.00 2.00 2.00 0.00% Civil Engineering 10.00 12.00 13.00 13.00 13.00 0.00%Building 8.00 9.00 9.00 9.00 9.00 0.00%Development Coordination 9.00 9.00 9.00 9.00 9.00 0.00% Planning 8.00 8.00 9.00 9.00 9.00 0.00%Transportation 1.00 1.00 1.00 1.00 1.00 0.00%Greenways 1.00 1.00 1.00 1.00 1.00 0.00% Geographic Info. Services 1.50 1.50 1.50 1.50 1.50 0.00% TOTAL 40.50 43.50 45.50 45.50 45.50 0.00% Service Level Adjustments One-Time Recurring Total10 Year Update of the Comprehensive Plan 150,000$ -$ 150,000$ Neighborhood Plan Implementation 50,000 - 50,000 Planning and Development Services SLA Total 200,000$ -$ 200,000$ 85 PLANNING & DEVELOPMENT SERVICES STRATEGIC PLAN I. Mission Statement: Helping keep College Station a safe and prosperous community with a special emphasis on creating places of lasting value that enrich people’s lives. We will achieve our mission through sound management, professional planning, thorough and responsive project review and construction inspections, and providing assistance in special places (neighborhoods, districts, corridors, etc.) to aid in maintaining their strength, vitality, and integrity. II.Top Departmental Goals for FY19 1.Goal: Effectively onboard new employees, encourage certifications and professional licenses, and actively pursue employee retentiona.Strategic Initiative: Good Governanceb.Strategic Initiative: Core Services and Infrastructure 2.Goal: Complete the Existing Conditions Report in preparation of the 10-Year update of the City’s Comprehensive Plana.Strategic Initiative: Core Services and Infrastructureb.Strategic Initiative: Neighborhood Integrityc.Strategic Initiative: Improving Mobility 3.Goal: Initiate process of updating City’s Comprehensive Plan (10-Year Update)a.Strategic Initiative: Good Governanceb.Strategic Initiative: Core Services and Infrastructurec.Strategic Initiative: Neighborhood Integrity d.Strategic Initiative: Improving Mobility 4.Goal: Continue to provide timely, quality reviews and inspections of the builtenvironmenta.Strategic Initiative: Good Governance b.Strategic Initiative: Core Services and Infrastructure c.Strategic Initiative: Neighborhood Integrityd.Strategic Initiative: Improving Mobility 5.Goal: Continue implementation of small area /neighborhood plans and master plans a.Strategic Initiative: Good Governance b.Strategic Initiative: Neighborhood Integrityc.Strategic Initiative: Improving Mobility III.Key Departmental Issues & Needs and Potential Responses 1.Issue: Effectively onboard new employees and retain existing staffa.Plan of Action: Continue to fund travel & training budget.b.Plan of Action: Hold regular “learning lunches”.c.Plan of Action: Set certification and continuing education goals for employees as part of annual review. 2.Issue: Continue quality and timely reviews of development projects. 86 PLANNING & DEVELOPMENT SERVICES STRATEGIC PLAN a.Plan of Action: Continue to track development review performance measures and regularly report findings to CMO. 3.Issue: Continue implementation of small area / neighborhood plans and master plans. a.Plan of Action: Submit SLA to fund continued implementation of plans. 4.Issue: Initiate process of 10-year Comprehensive Plan update.a.Plan of Action: Submit SLA to retain consultants.b.Plan of Action: Form a joint City Council-P&Z Comprehensive Plan Subcommittee. c. Plan of Action: Select consultants to assist with public engagement process. IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goal IV-Neighborhood Integrity Number of neighborhood, and master plans being implemented 6 6 5 III-Core Services and Infrastructure Number of building permits issued 1,833 2,321 1,600 III-Core Services and Infrastructure Number of inspections performed by Building Inspectors 19,369 16,591 14,000 III-Core Services and Infrastructure Number of development projects submitted (Planning) 261 353 300 II-Financial Sustainability Projected Department annual expenditures at or below annual budget Yes Yes Yes III-Core Services and Infrastructure Value of building construction permits issued $512,393,617 $281,023,000 $320,000,000 III-Core Services and Infrastructure Value of projects reviewed by Engineering $32,598,024 $24,400,000 $20,000,000 III-Core Services and Infrastructure Value of projects inspected by Engineering Inspectors $41,760,265 $62,945,000 $50,000,000 87 I N F O R M A T I O N T E CH N O L O G Y CITY OF COLLEGE STATION City M a na g er A s s is ta nt City M a na g er Ch ief I nforma tion O ffic er E nterp ris e T ec h nolog y PM O A s s is ta nt I T D irec tor G I S Coord ina tor G I S T ec h nic ia n G I S I ntern B us ines s S ys tems M a na g er S ys tems A na lys t ( 5 ) D B A T ec h nolog y S erv ic es Coord ina tor T ec h nolog y S erv ic es S p ec ia lis ts ( 5 ) S erv ic e D es k S up erv is or S erv ic e D es k R ep ( 2 ) Communic a tions S erv ic es Coord ina tor S enior Communic a tions T ec h nic ia n Communic a tions T ec h nic ia ns ( 3 ) Cyb er S ec urity O ffic er N etw ork A na lys ts ( 2 ) N etw ork A d min T ec h A d min S up p ort S p ec ia lis t M a il ( 2 ) 88 City of College Station Information Technology Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Information Technology Administration 493,897$ 495,838$ 483,878$ 697,795$ 815,330$ 64.43%E-Government 81,571 90,856 57,964 8,590 8,590 -90.55% Geographic Information Services 211,604 231,537 207,347 232,198 232,198 0.29% Mail 92,714 95,913 82,479 91,822 91,822 -4.27% Technology Services 727,674 916,036 738,397 870,017 870,017 -5.02% Business Services 1,763,915 2,164,773 2,316,403 2,201,102 2,429,102 12.21% Network Services 399,134 473,241 473,985 422,147 604,147 27.66% Communication Services 830,046 943,978 954,804 819,371 819,371 -13.20% TOTAL 4,600,556$ 5,412,172$ 5,315,257$ 5,343,042$ 5,870,577$ 8.47% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 2,453,802$ 2,601,513$ 2,468,572$ 2,701,117$ 2,814,652$ 8.19%Supplies 311,785 577,634 506,402 453,277 505,277 -12.53%Maintenance 1,202,093 1,548,011 1,609,478 1,583,271 1,751,271 13.13%Purchased Services 632,876 665,014 730,805 605,377 799,377 20.20%Capital Outlay - 20,000 - - - -100.00% TOTAL 4,600,556$ 5,412,172$ 5,315,257$ 5,343,042$ 5,870,577$ 8.47% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Information Technology Administration 3.00 3.00 3.00 4.00 5.00 66.67% E-Government 1.00 1.00 1.00 - - -100.00% Geographic Information Services 2.25 2.25 2.25 2.25 2.25 0.00% Mail 1.25 1.25 1.25 1.25 1.25 0.00% Technology Services 9.00 9.00 9.00 8.00 8.00 -11.11% Business Services 7.00 7.00 7.00 7.00 7.00 0.00% Network Services 3.00 3.00 3.00 3.00 3.00 0.00%Communication Services 5.00 5.00 5.00 5.00 5.00 0.00% TOTAL 31.50 31.50 31.50 30.50 31.50 0.00% Service Level Adjustments One-Time Recurring Total Digital Strategy & Policy Development 55,000$ 15,000$ 70,000$ IT Project Manager 2,000 115,535 117,535 Redundant Internet Connection 56,000 26,000 82,000 Office 365 Migration 60,000 168,000 228,000 Quarterly PCI Security Scans - 30,000 30,000 Information Technology SLA Total 173,000$ 354,535$ 527,535$ 89 INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN I. Mission Statement The City of College Station’s Information Technology department’s mission is to provide effective and innovative technology solutions that support the City of College Station’s mission and services. We strive to deliver lasting results through service management, collaboration, data analytics, innovation, and technology enablement. II.Top Departmental Goals for FY19 1.Goal: Assessment of IT Infrastructure, DR Strategy and Cyber Security Readiness. a.Strategic Initiative: Good Governanceb.Strategic Initiative: Financially Sustainable Cityc.Strategic Initiative: Core Infrastructure and Services 2.Goal: Digital Strategy, IT Policy and Open Data. a.Strategic Initiative: Financially Sustainable Cityb.Strategic Initiative: Core Infrastructure and Services 3.Goal: Establish a Citywide Cyber Security Program with Compliance and Monitoring. a.Strategic Initiative: Good Governanceb.Strategic Initiative: Core Infrastructure and Services 4.Goal: Establish a quarterly PCI compliance audit and remediation effort.a.Strategic Initiative: Good Governance b.Strategic Initiative: Core Infrastructure and Services 5. Goal: Redundant Internet Connection.a.Strategic Initiative: Good Governanceb.Strategic Initiative: Core Infrastructure and Services 6. Goal: Office 365 Procurement and Implementation.a.Strategic Initiative: Good Governanceb.Strategic Initiative: Core Infrastructure and Services III. Key Departmental Issues & Needs and Potential Responses 1.Issue: Information Technology Department is not currently a strategic partner fordepartments at the City. a.Plan of Action: Partner and launch a formal IT Governance Process with CMO andDepartment Directors, improve communication between IT, Fiscal Services andLegal on technology initiatives2.Issue: No formal policy on data classification and required compliance needs.a.Plan of Action: Develop a comprehensive Cyber Security roadmap with privacy and compliance by the end of FY19.3.Issue: Lack of a documented IT Infrastructure Architecture.a.Plan of Action: Develop a comprehensive plan for Infrastructure, DR and Cloudreadiness by the end of FY19. 90 INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN 4.Issue: The City Website was last updated in 2009. Newer technologies and functionality to provide better capability for staff and citizens exist.a.Plan of Action: Complete the Website Upgrade project.5.Issue: Video Surveillancea.Plan of Action: Complete implementation of Video Surveillance Project by end ofFY20 6.Issue: A comprehensive digital strategy does not exist for the Citya.Plan of Action: Develop comprehensive digital strategy for the City incollaboration with the departments, vendor partners and research organizationsuch as Gartner. IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goal III-Core Services & Infrastructure Critical System Up-time at or above 99.9% (excel planned downtime) 99.9% 99.95% 99.9% I-Good Governance Meet all approved goals set for the fiscal year N/A N/A 100% I-Good Governance Resolve Incidents and Service Requests within Service Level Agreements N/A 85% 90% I-Good Governance Tech Plan annually aligned with Council Strategic Plan 100% 100% 100% 91 F I S CA L S E R V I CE S CITY OF COLLEGE STATION City M a na g er A s s is ta nt City M a na g er F ina nc e D irec tor Purc h a s ing M a na g er Purc h a s ing & Contra c ts M unic ip a l Court A d minis tra tor Court O p era tions B ud g et M a na g er B ud g et O p era tions A c c ounting O p era tions M a na g er F ina nc ia l R ep orting Pa yroll A c c ounts Pa ya b le A c c ounts R ec eiv a b le T rea s ury M a na g er F ina nc ia l S ys tems M a na g er U tility Cus tomer S erv ic e M a na g er B illing / Collec tions M eter S erv ic es 92 City of College Station Fiscal Services Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Fiscal Administration 366,197$ 419,759$ 411,185$ 429,698$ 481,698$ 14.76%Accounting / Treasury Operations 1,014,610 1,163,201 1,186,896 1,300,491 1,300,491 11.80% Purchasing 439,711 417,364 435,966 438,476 468,176 12.17%Budget 625,311 558,311 460,237 523,231 523,231 -6.28% Municipal Court 1,182,253 1,282,492 1,254,391 1,281,408 1,281,408 -0.08% Judiciary 209,556 215,758 223,088 226,138 226,138 4.81% TOTAL 3,837,639$ 4,056,885$ 3,971,763$ 4,199,442$ 4,281,142$ 5.53% EXPENDITURES BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 3,253,796$ 3,511,992$ 3,442,833$ 3,658,012$ 3,658,012$ 4.16% Supplies 38,096 39,183 52,510 39,287 39,287 0.27%Maintenance 6,663 6,804 6,354 6,614 6,614 -2.79% Purchased Services 510,479 498,906 470,066 495,529 547,529 9.75%Capital Outlay 28,605 - - - 29,700 N/A TOTAL 3,837,639$ 4,056,885$ 3,971,763$ 4,199,442$ 4,281,142$ 5.53% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Fiscal Administration 3.50 3.00 3.00 3.00 3.00 0.00% Accounting / Treasury Operations 8.00 12.00 14.00 14.00 14.00 0.00% Purchasing 5.00 5.00 5.00 5.00 5.00 0.00%Budget 10.00 6.00 5.00 5.00 5.00 0.00% Municipal Court 17.50 17.50 17.50 17.50 17.50 0.00%Judiciary 1.50 1.50 1.50 1.50 1.50 0.00% TOTAL 45.50 45.00 46.00 46.00 46.00 0.00% Service Level Adjustments One-Time Recurring TotalFiscal Administration - Finance Support Assistant 52,000$ -$ 52,000$ Purchasing - Online Bidding System 14,700 15,000 29,700 Fiscal Services SLA Total 66,700$ 15,000$ 81,700$ 93 FISCAL SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The Fiscal Services Department provides effective and efficient financial management services to internal and external customers. We promote and support fiscal responsibility through education and training, asset protection, accurate record keeping and reporting, quality purchasing practices and sound cash management through short and long range budget, financial and strategic planning. II.Top Departmental Goals for FY19 1.Goal: Finance will set a standard of excellence by providing timely and accuratefinancial information to our internal departments, citizens and business community.a.Strategic Initiative: Good Governance b.Strategic Initiative: Financially Sustainable Cityc.Strategic Initiative: Core Services and Infrastructure 2.Goal: Municipal Court will ensure compliance with all federal and state laws and localordinances while providing efficient, uniform and fair administration of Court business.a.Strategic Initiative: Good Governanceb.Strategic Initiative: Financially Sustainable Cityc.Strategic Initiative: Core Services and Infrastructure 3.Goal: Utility Customer Service will provide timely services including connectingwater and electric meters, capturing utility consumption and providing accurate billingand efficient collection services for electric, water, sewer, sanitation and drainage androadway maintenance fees. a.Strategic Initiative: Good Governance b.Strategic Initiative: Financially Sustainable Cityc.Strategic Initiative: Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses 1.Issue: Staffing Utilization Risks – Accounting Operations, Treasury, FinancialReporting, Budget, and Purchasing.a.Plan of Action: Review the professional development and training plan forall employees to help retain the significant number of new personnel in thedepartment. b.Plan of Action: Develop a succession plan for key positions in thedepartment to ensure all required service levels can be met on a consistentbasis. 2.Issue: Municipal Court Payment Options and Reporting. a.Plan of Action: Municipal Court is preparing for a software change toreplace the current credit card processing software, providing onlineinquiry and credit card processing in a more seamless manner. This changewill improve customer service by allowing defendants to make full orpartial payments via the online payment portal. There are also software interfaces that are anticipated that will make reporting easier. 94 FISCAL SERVICES DEPARTMENT STRATEGIC PLAN 3.Issue: Utility Customer Service – Meeting service demands as the number of utilityaccounts continues to increase. a.Plan of Action: Implement the utility billing module of the ERP system andparticipate in the review, selection and implementation of a modernized,efficient work order system. IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goal I-Good Governance Number of Municipal Court cases disposed by payment, deferred disposition or judicial hearing 28,559 25,140 22,123 Est I-Good Governance Municipal Court case disposition rate. 123% 122% 121% II-Financial Sustainability Receipt of Certificate of Excellence in Financial Reporting, Budget Presentation and Public Procurement. Received all 3 (old method) Not Applied for in FY18 Receive 3 of 5 eligible stars II-Financial Sustainability Expenditures and Budgeted Expenditures posted weekly on the City Website via Socrata. Yes Yes Yes II-Financial Sustainability Percent of City’s total expenditures handled through Fiscal Services with quotes, bids or proposals obtained whenever feasible. 95.40% 32.00% 35.00% II-Financial Sustainability Yield to Maturity on Investment Portfolio equal or greater than US Treasury Bill / Note. COCS =1.431% T-bill = 1.05% COCS = 1.918% T-bill = 1.727% (March 2018) COCS Greater than US Treasury Bill / Note Rate III-Core Services and Infrastructure Utility Customer Service – Percent of Utility payments processed by electronic means (EFT, automated check, website) 70.24% 70% 71% 95 G E N E R A L G O V E R N M E N T CITY OF COLLEGE STATION City Counc il I nterna l A ud itor City M a na g er' s O ffic e Pub lic Communic a tions & M a rk eting H uma n R es ourc es Community S erv ic es E c onomic D ev elop ment City S ec reta ry L eg a l 96 City of College Station General Government Department Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Mayor & Council 54,914$ 45,891$ 49,699$ 44,399$ 70,649$ 53.95%City Secretary’s Office 498,241 536,565 476,115 529,069 529,069 -1.40%Internal Auditor 222,220 230,884 238,372 236,809 236,809 2.57%City Manager’s Office 1,286,743 1,435,384 1,357,176 1,439,996 1,439,996 0.32%Economic Development 400,921 450,869 416,016 465,017 465,017 3.14% Legal 1,148,269 1,222,674 1,238,907 1,269,640 1,345,383 10.04% Public Comm/Neighborhood Svcs 823,281 1,028,074 913,891 959,225 970,225 -5.63% Community Services 646,992 764,143 774,512 797,063 947,063 23.94% Human Resources 930,745 1,068,464 1,044,755 1,042,519 1,095,729 2.55% TOTAL 6,012,325$ 6,782,948$ 6,509,443$ 6,783,737$ 7,099,940$ 4.67% EXPENDITURES BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 5,165,842$ 5,681,501$ 5,539,000$ 5,818,017$ 5,916,650$ 4.14% Supplies 157,973 170,801 150,544 161,396 175,746 2.90% Maintenance 13,384 15,483 12,032 11,963 11,963 -22.73% Purchased Services 628,649 913,847 802,061 792,361 995,581 8.94% Capital Outlay 46,477 1,316 5,806 - - -100.00% TOTAL 6,012,325$ 6,782,948$ 6,509,443$ 6,783,737$ 7,099,940$ 4.67% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Mayor & Council - - - - - N/ACity Secretary’s Office 5.50 5.50 5.50 5.50 5.50 0.00% Internal Auditor 2.00 2.00 2.00 2.00 2.00 0.00% City Manager’s Office 5.00 7.00 7.00 7.00 7.00 0.00% Economic Development 2.00 2.00 2.00 2.00 2.00 0.00%Legal 9.00 10.00 10.00 10.00 11.00 10.00%Public Communications 7.00 7.00 8.00 8.00 8.00 0.00%Community Services 8.00 8.00 8.50 8.50 8.50 0.00%Human Resources 8.00 8.00 9.00 9.00 9.00 0.00% TOTAL 46.50 49.50 52.00 52.00 53.00 1.92% Service Level Adjustments One-Time Recurring Total Mayor/CC- Supplies, Computer Hdw, Goodwill, Sponsorships, Travel 4,000$ 22,250$ 26,250$ Legal - Legal Assistant I 10,000 57,986 67,986 Legal - Summer Law Clerk 7,757 - 7,757 Public Communications - Citizen Satisfaction Survey 11,000 - 11,000 Comm Svcs - Northgate Study and Implementation Plan**150,000 - 150,000 HR - Project Support/Work Study/Internship 37,510 - 37,510 HR - Learning & Development Funding - 10,000 10,000 HR - Property Claims Assistant (PTNB to FTE)3,600 2,100 5,700 General Government SLA Total 223,867$ 92,336$ 316,203$ 97 CITY SECRETARY’S OFFICE STRATEGIC PLAN I. Mission Statement Our mission is to support, facilitate, and strengthen the City of College Station legislative process; maintain the integrity of the election process; and to exceed customer expectations through increased interaction, expanded services, technological improvements and continuous learning. II.Top Departmental Goals for FY19 1.Goal: Assist the State in pilot testing the new state vital registration system.a.Strategic Initiative: Good Governance 2.Goal: Increase city-wide understanding of the City’s retention policy and relating theTSLAC schedules to individual departments.a.Strategic Initiative: Good Governance 3.Goal: Improve digitization across all departments and software platforms.a.Strategic Initiative: Good Governanceb.Strategic Initiative: Sustainable City 4.Goal: Implement Legistar city-wide for all Boards and Commissions. a.Strategic Initiative: Good Governance III. Key Departmental Issues & Needs and Potential Responses 1.Issue: With the implementation of a new system for vital registration, staff must be adequately trained on Vitals Statistics processes.a.Plan of Action: Increase budget dollars allocated to training.b.Plan of Action: Actively search out training opportunities with the State, andestablish an aggressive schedule for cross-training. c.Plan of Action: Continue to support and maintain good relationships with outside entities, such as hospitals, funeral homes, county, state and otherRegistrars throughout the state. 2.Issue: Community growth is increasing the number of birth and death records and the requisite workload related to timely recording. a.Plan of Action: Make sure the necessary staff, processes, and procedures are inplace to handle. 3.Issue: 50% of departmental requests for records destruction have some form of deficiency related to inaccurate information, classification, or description of records. a.Plan of Action: Reduce the percentage of deficient requests through trainingtailored to each department’s needs. 4.Issue: Obsolete legacy media, such as microfilm and microfiche, for records preservation. a.Plan of Action: Coordinate with vendor to convert legacy media to .tiff or .pdf,then stored in Laser fiche repository. 98 CITY SECRETARY’S OFFICE STRATEGIC PLAN 5.Issue: Duplication of records throughout the City due to a lack of understanding ofwho holds the record copy.a.Plan of Action: Create schedules for each department to assist with theunderstanding of what is their record and what is not. 6.Issue: Departmental reluctance to utilize Laser fiche as their records managementsolutiona.Plan of Action: Regardless of the software used to generate the record, integrateimaging with software capabilities (primarily Laser fiche) to capture records andstore them. b.Plan of Action: Implement destruction schedules for physical records afterexamining procedure and appropriate safeguards to ensure quality control andcompliance with state statutes. IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goal I-Good Governance % of deficient department requests for destruction of records which have met their retention 20% 0% 0% III-Core Services and Infrastructure % of time Death certificates are provided within 1 day of request 100% 100% 100% III-Core Services and Infrastructure % of time Abstracts of Death are provided no later than the 10th of the month 100% 100% 100% III-Core Services and Infrastructure % of time maintain less than 1% of errors with Vitals 100% 100% 100% I-Good Governance % of time agenda packets ready for Council the Friday before the meeting 100% 100% 100% I-Good Governance % of time draft minutes are submitted for Council review with one business day of the meeting 100% 100% 100% I-Good Governance % of time City records are scanned and indexed into Laser fiche within two days of receipt 100% 100% 100% I-Good Governance % of time open records requests are responded to within 10 days 100% 100% 100% 99 INTERNAL AUDIT STRATEGIC PLAN I. Mission Statement Provide an independent, objective audit and attestation activity designed to add value and improve city operations. II.Top 5 Departmental Goals for FY19 1.Goal: Conduct a citywide assessment of internal controls using the COSO Internal Control – Integrated Frameworka.Strategic Initiative: Good Governance, Financially Sustainable City2.Goal: Demonstrate compliance with GAS by successfully passing a peer review a.Strategic Initiative: Good Governance, Financially Sustainable City 3.Goal: Implement new audit recommendation follow-up proceduresa.Strategic Initiative: Good Governance, Financially Sustainable City4.Goal: Develop a plan for annually updating COSO internal control documentationa.Strategic Initiative: Good Governance 5.Goal: Begin a continuous monitoring/auditing programa.Strategic Initiative: Good Governance III. Key Departmental Issues & Needs and Potential Responses a. Issue: Potential fraud discovered. Discovery of a potential fraud could impede thecompletion of essential work the Audit Committee has directed us to complete thisfiscal year.i.Plan of Action: If a potential fraud is discovered, we will request contingencyfunding to hire outside experts to conduct the investigation. b.Issue: Possible broadening of assigned tasks with no additional staff.i.Plan of Action: Documentation of the City’s internal control framework willneed to be updated annually in order to meet requirements under the uniform guidance for single audits. If the task of assuring that this documentation is annually updated falls to the Internal Audit Office, additional staff may beneeded in order to continue to fulfill the primary charge and mission of theoffice. IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city governmentthrough development of seven strategic goals: I-Good Governance, II-FinancialSustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V- Diverse and Growing Economy, VI-Improving Mobility, VII-Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. 100 INTERNAL AUDIT STRATEGIC PLAN City Council Goal Measure 2017 2018 2019 Goal I-Good Governance Percentage of annual audit plan completed 100% 100% 100% I-Good Governance Percentage of audit recommendations accepted 100% 100% 100% I-Good Governance Percentage of audit recommendations fully implemented N/A 74% Greater than 80% 101 CITY MANAGER’S OFFICE STRATEGIC PLAN I.Mission Statement The City Manager’s Office is responsible for implementing City Council policy, managing relations with City Council members, executive leadership of City Departments, and the overall administration of all City activities. II.Top Departmental Goals for FY19 1.Goal: Encourage and promote professional development of CMO staff.a.Strategic Initiative: Good Governance 2.Goal: Track accomplishments of City Council’s strategic plan.a.Strategic Initiative: Good Governance 3.Goal: Complete ERP Implementation.a.Strategic Initiative: Good Governance 4.Goal: Oversee the FY19 Capital Improvement Program (CIP) Schedule.a.Strategic Initiative: Core Services and Infrastructureb.Strategic Initiative: Improving Mobility 5.Goal: Provide policy recommendations to City Council.a.Strategic Initiative: Good Governance 6.Goal: Anticipate and manage the growth of the city.a.Strategic Initiative: Diverse and Growing Economy b.Strategic Initiative: Sustainable City 7.Goal: Track legislative and judicial changes affecting municipal operations.a.Strategic Initiative: Good Governance 8.Goal: Successfully manage special projects requested by City Council. a.Strategic Initiative: Good Governance 9.Goal: Continuously improve city processes and operations.a.Strategic Initiative: Financial Sustainability 10.Goal: Engage with the citizenry.a.Strategic Initiative: Good Governance 11.Goal: Manage relationships with governmental and community partners: Texas A&M University, Brazos County, City of Bryan, and community boards and committees.a.Strategic Initiative: Good Governance III Key Departmental Issues & Needs and Potential Responses 1.Issue: Implementation of Comprehensive Plan items for FY19. 102 CITY MANAGER’S OFFICE STRATEGIC PLAN a.Plan of Action: Establish AMI implementation plan. b.Plan of Action: Conduct a joint City / CSISD meeting at least once annually.c.Plan of Action: Pursue quarterly meetings between City and TAMU.d.Plan of Action: Complete Comprehensive review of City’s Vision, Missionand Core Values.e.Plan of Action: Continue to develop and enhance recruiting / retention programs including continual review of pay, positions, staffing and otherrelated staffing components. 2.Issue: Address Core Services and Infrastructure.a.Plan of Action: Begin construction of police facility. b.Plan of Action: Complete design of new city hall.c.Plan of Action: Complete Arts Council building improvements.d.Plan of Action: Expand opportunities to optimize programs of mutual benefitwith BVSWMA.e.Plan of Action: Engage consultant to assist with Comprehensive Plan Update (specifically Public Engagement process). 3.Issue: Continue to develop Diverse and Growing Economy.a.Plan of Action: Begin construction of Phase One of Southeast Park.b.Plan of Action: Complete construction of two synthetic fields at Veterans Park and Athletic Complex.c.Plan of Action: Expand tourism opportunities/ events.d.Plan of Action: Continue efforts to refine UDO.e.Plan of Action: Review and update Economic Development Plan.f.Plan of Action: Open site-ready tracts in the Spring Creek Corporate Campus.g.Plan of Action: Continue implementation of the Spring Creek CorporateCampus plan.h.Plan of Action: Explore land purchase for next industrial park. III.Key Performance Indicators (KPIs) City Council Goal Measure 2017 2018 2019 Goal I-Good Governance Accomplish current FY Implementation Plan items 100% 100% 100% I-Good Governance Percent of special project requests resolved/completed 100% 100% 100% I-Good Governance Letters of support/opposition submitted to Legislature 25 3 As Needed I-Good Governance Percent of future agenda item requests addressed 100% 100% 100% I-Good Governance Ensure departments fully achieve their KPI goals for FY19 Yes Yes Yes 103 ECONOMIC DEVELOPMENT STRATEGIC PLAN I. Mission Statement The Economic Development department will lead efforts to promote a diversified economy generating quality, stable, full-time jobs; bolstering the sales and property tax base; and contributing to a high quality of life. II.Top Departmental Goals for FY19 1.Goal: Maintain a proactive economic development department.a.Strategic Initiative: Good Governance b.Strategic Initiative: Diverse Growing Economyc.Strategic Initiative: Sustainable City 2.Goal: Implement a strategic recruitment plan to target retail development and expandthe sales tax base. a.Strategic Initiative: Diverse Growing Economyb.Strategic Initiative: Sustainable City 3.Goal: Implement the Spring Creek Business Park Master Plan to preparedevelopment-ready sites and market the property. a.Strategic Initiative: Diverse Growing Economyb.Strategic Initiative: Core Services and Infrastructurec.Strategic Initiative: Sustainable City 4.Goal: Develop a strategic plan for industrial and manufacturing recruitment and capitalize on the commercialization efforts of Texas A&M University.a.Strategic Initiative: Diverse Growing Economyb.Strategic Initiative: Sustainable City 5.Goal: Support and stimulate local tourism efforts through the sports, entertainment and hospitality markets.a.Strategic Initiative: Diverse Growing Economyb.Strategic Initiative: Sustainable City III.Key Departmental Issues & Needs and Potential Responses 1.Issue: Refine and Implement the retail recruitment plan to support and expand retaildevelopment.a.Plan of Action: Maintain up-to-date base retail data and identify existing gapsand opportunities. b.Plan of Action: Identify retail expansion opportunities, target retailers andsite locations.c.Plan of Action: Develop and implement a retail action plan that includesdirect recruitment of target retailers to shovel-ready sites. 2.Issue: Support and expand the industrial, manufacturing and biotechnology market.a.Plan of Action: Identify potential site locations.b.Plan of Action: Improve our competitive edge and position properties toquickly respond to the industrial market. 104 ECONOMIC DEVELOPMENT STRATEGIC PLAN c.Plan of Action: Capitalize on the technology commercialization effortsthrough a partnership with Texas A&M University and local propertyowners.d.Plan of Action: Continue subcommittee work on implementing the Brazos Valley Economic Development Corporation’s “Locate, Grow and Launch” Plan for recruitment and business retention and expansion. 3.Issue: Develop the next business center for College Station, Spring Creek.a.Plan of Action: Update and adopt the Master Plan. b.Plan of Action: Implement the Master Plan. c.Plan of Action: Develop and implement a marketing and recruitment plan. 4.Issue: Expand mid-week tourism efforts to supplement the existing weekend sportsand entertainment tourism efforts. a.Plan of Action: Identify local partners interested in hosting, establishing and recruiting corporate events during the week.b.Plan of Action: Promote the grant program for corporate events during theweek. IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goal V-Diverse and Growing Economy Number of fast-tracked projects 3 2 3 V-Diverse and Growing Economy Direct recruitment of retailers to CS 30 28 25 I-Good Governance ED Plan Implementation Projects 4 5 4 V-Diverse and Growing Economy Direct recruitment of industry 15 14 15 V-Diverse and Growing Economy Target industry client recruitment with TAMUS 3 1 3 105 CITY ATTORNEY’S OFFICE STRATEGIC PLAN I. Mission Statement With the highest level of integrity, the City Attorney’s Office seeks to provide quality municipal legal services to the City and its elected and appointed officials and employees to assist the City with accomplishing its goals and serving the community effectively. II.Top Departmental Goals for FY19 1.Goal: Manage internal workloads efficiently.a.Strategic Initiative: Financially Sustainable Cityb.Strategic Initiative: Good Governance 2.Goal: Retain capable attorneys, legal assistants and staff.a.Strategic Initiative: Good Governance 3.Goal: Meet increasing departmental demands for legal services. a.Strategic Initiative: Good Governance 4.Goal: Foster improved communications with departments.a.Strategic Initiative: Good Governance 5.Goal: Transition to paperless practice.a.Strategic Initiative: Sustainable City III. Key Departmental Issues & Needs and Potential Responses 1.Issue: Increased requests for legal services from City staff.a.Plan of Action: Continue to evaluate assignment of attorneys and legal assistant to each citydepartment. 2.Issue: Inefficient filing system and storage.a.Plan of Action: Implement upgrades to CityLaw case management system.b.Plan of Action: Review need for Citylaw real estate module. 3.Issue: Specialized training for attorneys and staff to meet departmental needs. a.Plan of Action: Continue individualized training plan for each legal employee and allocatesufficient funds for training. 4.Issue: Develop effective contacts and relationships with members of the local bar. a.Plan of Action: Continue involvement with professional organizations.b.Plan of Action: Continue involvement with Municipal legal organizations.c.Plan of Action: Continue to develop contacts with the Brazos County District Attorney’sOffice and the Brazos County Attorney’s Office through the Police Legal Advisor andMunicipal Prosecutor. 5.Issue: Measure Client Departments satisfaction with Legal Services.a.Plan of Action: Continue to implement changes based on results of 2016 client satisfactionsurvey.b.Plan of Action: Conduct follow up survey. 6.Issue: Assist staff by providing proactive legal supporta.Plan of Action: Continue to maintain, improve and lock the City’s standard contract forms.b.Plan of Action: Review and finalize changes with Public Works to the land acquisition process. 106 CITY ATTORNEY’S OFFICE STRATEGIC PLAN IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government throughdevelopment of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-CoreServices and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. The Legal Department recently modified its performance metrics for Calendar Year 2018 at the direction of the City Council. The metrics below are estimated fromFirst Quarter 2018 data. There are no comparative numbers for FY17 and FY18. City Council Goal Measure 2017 2018 2019 Goals III-Core Services and Infrastructure Number of timely open records request briefings submitted to the attorney general per the total number of open records requests received that require briefing - 98.5% 98.5% III-Core Services and Infrastructure Number of easement dedications completed within ten days of receipt of a complete file per total number of complete files received by legal - 100% 100% I-Good Governance Number of CIP easements/rights-of-way closed within 60 days from receiving complete file from the land agent unless otherwise provided for by contract - 95% 95% III-Core Services and Infrastructure Number of properly submitted Legistar items approved on or before the city deadline per number of Legistar items properly submitted to Legal for approval - 93% 98% III-Core Services and Infrastructure Number of positive AG rulings related to open records requests per number of briefs submitted - 98% 98% III-Core Services and Infrastructure Number of pro se municipal court cases resolved with a conviction or deferred adjudication per number of pro se non-dismissed cases contested - 92% 92% III-Core Services and Infrastructure Number of non-project related requests for legal advice completed within 30 days per number of requests received - 91% 91% III-Core Services and Infrastructure Number of claims/lawsuits successfully resolved per number of claims/lawsuits filed against the city (“successful” defined as settlement or judgment that is less than would be anticipated to be awarded by a jury or a settlement or judgment for less than the estimated cost of litigation) - - 100% III-Core Services and Infrastructure Number of claims/lawsuits successfully prosecuted to recover damages owed to the city per number of claims made/lawsuits filed on behalf of the city and resolved - 100% 100% 107 PUBLIC COMMUNICATIONS DEPARTMENT STRATEGIC PLAN I. Mission Statement The Public Communications Office strives to present information in truthful, transparent, and authentic ways that encourage engagement and build trust. This vision is best summarized by: We care. We listen. We respond. II.Top Departmental Goals for FY19 1.Goal: Elevate the image of the City of College Station. a.Strategic Initiatives:All 2.Goal: Expose a wide variety of audiences to city messaging.a.Strategic Initiatives:All 3.Goal: Create opportunities for improved customer service and engagement.a.Strategic Initiatives:All III.Key Departmental Issues & Needs and Potential Responses 1.Issue: Departments seem unfamiliar with the roles and responsibilities of PubCom.a.Plan of Action: Develop/execute a plan designed to (re)educate all employees.b.Plan of Action: Work with HR to inform new employees throughout the year. 2.Issue: Growth in number of HOAs is severely testing the city’s quality of support and education at current staffing levels.a.Plan of Action: Add one Neighborhood Services Assistant FTE.b.Plan of Action: Enhance services to HOAs while creating a succession plan. 3.Issue: Transitioning the city’s website into a truly user-friendly communication tool. a.Plan of Action: Work with departments to present current, relevant content tovisitors.b.Plan of Action: Share best practices for creating mobile-friendly, accessiblecontent.c.Plan of Action: Exercise quality control and assurance over new site. 4.Issue: Continue to refine plan to effectively utilize Educational & Governmental Funds.a.Plan of Action: Review and revise multi-year broadcast equipment needs.b.Plan of Action: Review and revise multi-year video production project list.c.Plan of Action: Plan for potential audio/video needs in future city hall. 5.Issue: There is no plan or strategy for implementing mobile technologies for citizens.a.Plan of Action: Meet with IT staff to develop a clear strategy and plan.b.Plan of Action: Engage other city departments to identify needs and priorities.c.Plan of Action: Bring proposals to city manager and city council. 108 PUBLIC COMMUNICATIONS DEPARTMENT STRATEGIC PLAN IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 2019 Goals I – Good Governance Surveyed media find Public Communications helpful, accessible and trustworthy 100% 100% 100% I – Good Governance Number of proactive, positive blog posts published 123 110 110 I – Good Governance Number of views resulting from blog posts published 101,455 100,000 100,000 109 COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The mission of the Community Services Department is to facilitate partnerships and leverage public and private resources that promote and preserve a community with strong and safe neighborhoods; decent and affordable housing; reliable infrastructure; cost-effective public services; and attractive community amenities that enhance the tax-base and improve the quality of life for all citizens of College Station. II.Top Departmental Goals for FY19 1.Goal: Manage the City’s CDBG & HOME grant programs. a.Strategic Initiative: Financially Sustainable City 2.Goal: Increase safe and affordable housing opportunities.a.Strategic Initiative: Neighborhood Integrity 3.Goal: Rehabilitate and improve streets, sidewalks, and other infrastructure in income-eligible neighborhoods.a.Strategic Initiative: Core Services and Infrastructure 4.Goal: Proactively enforce ordinances, build relationships with residents and community partners, and respond to citizen reports and concerns. a.Strategic Initiative: Neighborhood Integrity 5.Goal: Manage the Northgate District, including maintenance of parking and non-parking assets,providing efficient parking operations, promoting safety, monitoring aesthetics, and an annual analysis of the Northgate Parking Fund. a.Strategic Initiative: Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses 1.Issue: Work collaboratively to invest CDBG & HOME grant funds to promote economic development and affordable housing development.a.Plan of Action: Identify infrastructure improvements that will promote economicdevelopment and safe and healthy neighborhoods.b.Plan of Action: Work to attract housing developers and locate additional sources of funds for the development of affordable housing for seniors, families, and the local workforce. 2.Issue: Engage and expand partnerships and outreach to effectively serve the target population ofthe grant programs.a.Plan of Action: Provide technical assistance and program monitoring to funded and non- funded health and human service providers.b.Plan of Action: Expand partnerships with non-profit and for-profit affordable housingproviders and developers.c.Plan of Action: Promote Fair Housing through public awareness initiatives. 3.Issue: Encourage financial education for the target population.a.Plan of Action: CD staff will participate in local collaborative efforts to increase localopportunities for financial education and financial coaching, including opportunities forcity staff.110 COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN b.Plan of Action: Promote public awareness through participation in Bank on Brazos Valleyand the United Way Financial Stability Committee. c.Plan of Action: Continue Homebuyer Education classes and outreach to potential homebuyers, lenders, and real estate agents. 4.Issue: Expand code enforcement activities.a.Plan of Action: Promote education efforts to residents and encourage voluntary compliance. b.Plan of Action: Consistently, effectively and efficiently take enforcement action inresponse to code violations.c.Plan of Action: Continue Parking Enforcement in neighborhoods.d.Plan of Action: Implement citation writers as a way to create efficiencies. 5.Issue: Promote “SeeClickFix” to community to empower residents to take care of and improvetheir neighborhoodsa.Plan of Action: Expand the use and promotion of SCF.b.Plan of Action: Work with other departments to more effectively manage SCF issues. 6.Issue: Continue to engage the Northgate District stakeholders.a.Plan of Action: Continue the relationship with the NDA representatives & encourage anexpansion of their involvement in the district.b.Plan of Action: Maintain appropriate communication with NG stakeholders regarding development, maintenance, issues & opportunities. 7.Issue: Maintain the overall aesthetics of the Northgate District to ensure a positive experience ofthose who frequent the area and for visitors to our community, and maintain the Northgate fundthrough effective fiscal management. a.Plan of Action: Provide additional services as able while maintaining spending within the current budget.b.Plan of Action: Utilize Community Service Worker program to enhance the level ofservice while maintaining current staffing levels c.Plan of Action: Hire a consultant to study the district and develop an implementation plan to address safety/mobility issues, use of public space, and addressing operational challenges due to dense residential and commercial development. IV.Key Performance Indicators (KPIs) City Council Goal Measure 2017 2018 2019 Goal II-Financial Sustainability # of housing assistance activities completed 63 80 70 II-Financial Sustainability # of residents receiving home buyer/financial education 57 40 40 III-Core Services and Infrastructure # of Public Facility activities completed 4 5 2 IV- Neighborhood Integrity # of code compliance cases initiated 12,169 5,000 10,000 II-Financial Sustainability NG Revenue vs NG Expenditures $1,310,056/ $1,080,810 $1,518,590/ $1,313,075 $1,608,720/ $1,367,537 111 HUMAN RESOURCES/RISK MANAGEMENT DEPARTMENT STRATEGIC PLAN I.Mission Statement It is the mission of the Human Resources Department to be a strategic partner in developing, implementing and supporting programs and processes that add value to the City of College Station and its employees, to ensure the effective recruitment, retention, productivity and engagement of its employees, and to support the safety and welfare of our employees, citizens and customers. II.Top Departmental Goals for FY19 1.Goal: Changing Workforce and Strategic Talent Management. Align with departments to recruit, retain & engage employees to effectively serve thecitizens of College Station with focus on recognition, performance, wellness, safety, engagement and development. Focused effort on talent management programs, including focus on key performance management initiatives and succession planning.Ongoing implementation of various programs and initiatives such as compensationsurvey, recognition programs, enhancement of training and development programs.a.Strategic Initiative: Core Services & Infrastructure 3.Goal: Technology and Business Process Excellence. Expanding and integrating technology to streamline services and efficiencies whenaccessing information and resources. HR will expand its use of technology through establishing electronic employee files connected to our Human Resource InformationSystem (HRIS). Implementing a platform for sustainable electronic business processeswill allow the HR Department to move beyond managing transactions to become moreconsultative partners. a.Strategic Initiative: Core Services & Infrastructure 3.Goal: Employee and Organizational Development / Change Management. The City continues to experience changes relating to leadership, technology, staffing andcitizen expectations. The fast-paced environment requires the organization to be nimble,providing structures that are flexible and adaptive. The HR Department will continue to lead efforts to promote various work delivery models, offering support to our employees during this time of change. Continued and enhanced design, delivery and implementationof employee development initiatives to support City strategies, departmental andindividual goals.a.Strategic Initiative: Core Services & Infrastructure 4.Goal: HR Compliance and Policies. Continue to communicate the policies and practices that support a safe and productiveworkplace. Ensure that leaders and managers have the tools and skills needed toeffectively comply and oversee all laws and policies.a.Strategic Initiative: Good Governance 5.Goal: Risk Mitigation, Transfer and Avoidance. Manage the increased complexity of safety and risk through ensuring that we have the right solutions and risk mitigation strategy in place. Target training efforts and reporting to educate the workforce on ensuring they support a safe work environment. a.Strategic Initiative: Core Services & infrastructure112 HUMAN RESOURCES/RISK MANAGEMENT DEPARTMENT STRATEGIC PLAN III.Key Departmental Issues & Needs and Potential Responses: 1.Issue: Ongoing staffing changes (i.e. retirement, job changes), increased complexityof work and a changing workforce requires a strategic effort on workforce planning, andan organizational effectiveness plan to align the City for success in the future.a.Plan of Action: Address a succession planning strategy to address gaps. b.Plan of Action: Develop additional mentoring and pipeline hiring for filling future positions.c.Plan of Action: Increase internal development and career advancementopportunities through creative and practical training and education efforts. 2.Issue: Managing a complex and changing workforce with an increasing number of employee matters, along with a changing workforce, requires the need to addresscompetency and performance goals, and t h e need to educate supervisors andrealign and communicate expectations on performance.a.Plan of Action: Reinforce policies and performance expectations. b.Plan of Action: Develop a strategy to align department strategies and goals to an organizational performance approach, with defined and core competencies andperformance expectations.c.Plan of Action: Provide appropriate levels of development, education and communication focusing on safety, engagement and individual responsibility. c.Issue: Understanding and supporting the increasing number of legislative changes at the Federal & State levels, and work to ensure City remains in compliance with requiredchanges, and helps the organization align practices and procedures accordingly.a.Plan of Action: Stay in alignment with requirements of the ACA law.b.Plan of Action: Stay up-to-date on legislative concerns related to HR, Risk & Safety issues IV.Key Performance Indicators (KPIs) City Council Goal Measure 2017 2018 2019 Goal Core Services & Infrastructure Training & Development Classes 56 16* 35 Core Services & Infrastructure Safety Training Classes & Education Sessions 48 109 45 Core Services & Infrastructure Number of Safety Related Inspections 42 34 40 Good Governance Recruiting: Average Time to Fill Full-Time Positions 45 Days 41 Days 40 Days Core Services & Infrastructure New Hire Orientation – New Hire Participation Rate 98% 86%** 95% * The HR/Risk Department will be focusing on developing and delivering a variety of trainingcourses to both employees and supervisors. **There have been some challenges ensuring that all Police Officers attend new hire orientation with competing job/academy/departmental training commitments. 113 Debt Service Fund The City’s basic debt management policies are explained in the Financial Policy Statements included in Appendix F in this document. The City continues to review its debt management policies and to address the particular concerns and needs of the citizens. The City strives to only issue debt to meet capital needs. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. State law in Texas sets the maximum ad valorem tax rate, including all obligations of the City, for a home rule city, such as College Station, at $2.50 per $100 valuation. The approved FY19 tax rate to finance general governmental services, including debt service, is 50.5841 cents per $100 of valuation. The FY19 debt service portion of the tax rate is 22.0339 cents per $100 of valuation. Current policy is to maintain at least 8.33% of annual appropriated expenditures as the Debt Service Fund balance at fiscal year-end. The fund is in compliance with that policy. The most recent debt issued by the City of College Station has earned ratings* from Moody’s and Standard & Poor’s as shown below, which includes a ratings upgrade from Moody’s: *The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade” debt issue is BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grade" is Bbb. Revenues in the Debt Service Fund are projected to increase in FY19 by 6.35% from the FY18 revised budget. FY19 ad valorem tax collections are projected to increase by 6.45% due to increases in property values. Included in the approved budget is a Homestead Exemption of 5% for eligible City of College Station residents. Total revenues projected to pay on the City’s existing debt in FY19 are estimated to be $20,737,151. Total expenditures out of the Debt Service Fund are estimated to be $20,677,319. Of that total, budget for the General Obligation (GO) and Certificates of Obligation (CO) debt service expenditure is $20,527,319. The City currently has no outstanding 2008 GOB authorization that the City anticipates issuing. In accordance with direction provided by Council on August 13, 2015, a number of transportation projects were added to the Capital Improvement Program that are being funded with CO debt. Street and transportation projects for which CO debt is scheduled to be issued in FY19 include the Cain/Deacon Union Pacific Railroad Cross Switch project, the Capstone and Barron Road Realignment project, the Greens Prairie Road – Arrington to City Limits West of WS Phillips Parkway project, the Greens Prairie Trail – City Limits West of Woodlake to Royder project, the Lincoln Avenue Rehabilitation project, the design of the State Highway 40/FM 2154 Interchange project, the Royder Road Phase III – FM 2154 to I&GN Road project, oversize participation projects, traffic signal projects, and sidewalk/neighborhood plan improvements projects. The debt for most of the transportation projects is issued over multiple years as the projects progress. In addition to the aforementioned transportation projects, it is anticipated that CO debt will be used for facility and technology projects. This includes additional CO debt for the new Police Station. CO debt is also planned in FY19 to be used toward construction of a new City Hall. It is anticipated that a tax rate increase will be needed to support the debt service related to the construction of a new City Hall. Other facility and technology projects for which the FY19 debt issue is planned include fiber optic infrastructure, the fleet fuel system rehabilitation and various fleet upgrades, the second phase of a video surveillance system, a fleet video/GPS/diagnostics system, and the replacement of the non-public safety radios. Parks projects for which FY19 debt issue is planned include system-wide park improvements. In addition, it is anticipated that CO debt will be issued for the development of Southeast Community Park. It is anticipated that the project will be completed in phases and additional funding will come from Hotel Tax funds. Utility projects to be funded with debt include the Advanced Metering Infrastructure (AMI) in Electric as well as acquisitions and expansions within the Water and Wastewater systems. More details can be found in the Utilities Capital Improvement Projects section on page 164. Each year, an analysis is done to determine what resources are needed and if refunding and call options are available and in the best interest of the City. It is not known at this time whether refunding will be done in FY19. The following section contains a schedule of requirements and a summary of requirements for all GOs and COs. The detailed schedule for each debt issue is found in Appendix H. Bond Type Standard & Poor's Moody's General Obligation AA+ Aa1 Certificates of Obligation AA+ Aa1 114 City of College Station Debt Service Fund Summary 10/11/18 9:51 AM FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Beginning Fund Balance 4,793,558$5,061,437$5,061,437$5,146,396$5,146,396$ REVENUES - Ad Valorem Taxes 15,260,409$18,985,125$19,101,107$20,209,296$20,209,296$6.45% Investment Earnings 66,108 50,000 130,000 130,000 130,000 160.00%Transfers 258,705 464,453 464,453 397,855 397,855 -14.34% Proceeds/Long Term Debt 2,126,081 - - - - N/A Total Revenues 17,711,303$19,499,578$19,695,560$20,737,151$20,737,151$6.35% Total Funds Available 22,504,861$24,561,015$24,756,997$25,883,547$25,883,547$5.38% EXPENDITURES & TRANSFERSDebt Service 15,307,678$19,460,601$19,460,601$20,527,319$20,527,319$5.48% Agent Fees, Other Costs 33,541 150,000 150,000 150,000 150,000 0.00%Advance Refunding 2,102,205 - - - - N/A Total Operating Expenses/Transfers 17,443,424$19,610,601$19,610,601$20,677,319$20,677,319$5.44% Increase in Fund Balance 267,879$(111,023)$84,959$59,832$59,832$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 5,061,437$4,950,414$5,146,396$5,206,228$5,206,228$ Ad Valorem Taxes 97.45% Investment Earnings0.63% Transfers1.92% D eb t S erv ic e F und -S ourc es Debt Service99.27% Agent Fees, Other Costs0.73% D eb t S erv ic e F und -U s es 115 DEBT SERVICESUMMARY OF REQUIREMENTSCERTIFICATES OF OBLIGATION & GENERAL OBLIGATION BONDSALL SERIES FY 2018-2019 GENERAL OBLIGATION BONDS ISSUE - PRINCIPAL GENERAL DEBT ASSOCIATED PARKING ENTERPRISE ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTEWATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED BVSWMA, INC. ASSOCIATED TOTAL G.O. Series 2008 410,000 - - - - - - 410,000 G.O. Series 2009 155,000 - - - - - - 155,000 G.O. Series 2009 Refunding 235,000 210,000 - - - - - 445,000 G.O. Series 2010 870,000 - - - - - - 870,000 G.O. Series 2010 Refunding 1,305,000 - 305,000 1,345,000 1,160,000 - - 4,115,000 G.O. Series 2012 145,000 - - - - - - 145,000 G.O. Series 2012 Refunding 665,000 - 525,000 - 220,000 - - 1,410,000 G.O. Series 2013 315,000 - - - - - - 315,000 G.O. Series 2013 Refunding 455,000 - 180,000 245,000 - - - 880,000 G.O. Series 2014 485,000 - - - - - - 485,000 G.O. Series 2014 Refunding 665,000 - 385,000 300,000 150,000 - - 1,500,000 G.O. Series 2016 295,000 - - - - - - 295,000 G.O. Series 2016 Refunding 245,000 - 110,000 485,000 240,000 25,000 - 1,105,000 G.O. Series 2017 585,000 - - - - - - 585,000 TOTAL PRINCIPAL 6,830,000$ 210,000$ 1,505,000$ 2,375,000$ 1,770,000$ 25,000$ -$ 12,715,000$ ISSUE - INTEREST G.O. Series 2008 26,144 - - - - - - 26,144 G.O. Series 2009 16,108 - - - - - - 16,108 G.O. Series 2009 Refunding 13,913 12,475 - - - - - 26,388 G.O. Series 2010 418,556 - - - - - - 418,556 G.O. Series 2010 Refunding 97,300 - 41,900 156,500 134,600 - - 430,300 G.O. Series 2012 96,406 - - - - - - 96,406 G.O. Series 2012 Refunding 185,775 - 145,575 - 67,800 - - 399,150 G.O. Series 2013 281,494 - - - - - - 281,494 G.O. Series 2013 Refunding 175,225 - 70,200 95,975 - - - 341,400 G.O. Series 2014 431,900 - - - - - - 431,900 G.O. Series 2014 Refunding 273,525 - 160,925 123,150 61,450 - - 619,050 G.O. Series 2016 261,850 - - - - - - 261,850 G.O. Series 2016 Refunding 354,932 - 190,588 380,425 163,444 127,586 - 1,216,975 G.O. Series 2017 554,231 - - - - - - 554,231 G.O. Series 2017 Refunding 73,745 - 256,500 150,350 - 8,105 99,050 587,750 TOTAL INTEREST 3,261,104$ 12,475$ 865,688$ 906,400$ 427,294$ 135,691$ 99,050$ 5,707,702$ TOTAL PAYMENT 10,091,104$ 1 222,475$ 2 2,370,688$ 2 3,281,400$ 2 2,197,294$ 2 160,691$ 2/99,050$ 18,422,702$ 1. This portion of the General Obligation Bond (GOB) debt will be paid out of the debt service fund. 2. The bonds for the projects in these funds were originally issued as Certificates of Obligation (CO's). When the CO's were refunded, all refunded bonds were reissued as GO bonds as a cost saving measure. To have reissued as both GO bonds and CO bonds would have resulted in increased debt issuance costs. The Utility portion of the GO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the GO debt will be paid out of the debt service fund, but one-half of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund. ISSUE - PRINCIPAL GENERAL DEBT ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTEWATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED BVSWMA, INC. ASSOCIATED TOTAL C.O. Series 2008 120,000 330,000 340,000 110,000 335,000 - 1,235,000 C.O. Series 2009 8,240 570,000 330,000 - 26,760 230,000 1,165,000 C.O. Series 2010 - 115,000 - 15,000 - - 130,000 C.O. Series 2011 - 205,000 - 135,000 - - 340,000 C.O. Series 2012 - 340,000 130,000 255,000 - - 725,000 C.O. Series 2013 - 335,000 - 80,000 - - 415,000 C.O. Series 2014 805,000 285,000 210,000 370,000 - - 1,670,000 C.O. Series 2016 770,000 - 315,000 - - - 1,085,000 C.O. Series 2017 1,710,000 - 245,000 145,000 - - 2,100,000 C.O. Series 2018 2,930,000 155,000 90,000 250,000 - - 3,425,000 TOTAL PRINCIPAL 6,343,240$ 2,335,000$ 1,660,000$ 1,360,000$ 361,760$ 230,000$ 12,290,000$ ISSUE - INTEREST C.O. Series 2008 8,130 20,831 21,650 6,944 20,770 - 78,325 C. O. Series 2009 765 59,888 34,988 - 2,490 23,913 122,044 C.O. Series 2010 - 54,831 - 6,413 - - 61,244 C.O. Series 2011 - 103,564 - 67,444 - - 171,008 C.O. Series 2012 - 209,106 78,269 156,963 - - 444,338 C.O. Series 2013 - 262,119 - 63,450 - - 325,569 C.O. Series 2014 342,375 314,625 233,500 409,475 - - 1,299,975 C.O. Series 2016 595,075 - 248,769 - - - 843,844 C.O. Series 2017 1,794,356 - 309,406 183,881 - - 2,287,643 C.O. Series 2018 806,561 277,353 156,931 439,690 - - 1,680,535 TOTAL INTEREST 3,547,262$ 1,302,317$ 1,083,513$ 1,334,260$ 23,260$ 23,913$ 7,314,525$ TOTAL PAYMENT 9,890,502$ 1 3,637,317$ 2 2,743,513$ 2 2,694,260$ 2 385,020$ 3 253,913$ 4 19,604,525$ 1. This portion of the Certificates of Obligation (CO) debt will be paid out of the debt service fund. 2. The Utility portion of the CO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the CO debt will be paid out of the debt service fund, but one-half of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund.4. Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) associated debt will be paid out of the Solid Waste Fund, but funds for the debt service payment will be transferred into the Solid Waste Fund from BVSWMA, Inc. CERTIFICATES OF OBLIGATION BONDS 116 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY 19 13,366,620 6,887,844 20,254,464 173,193,502FY 20 11,417,294 6,200,127 17,617,421 159,826,882FY 21 10,644,908 5,727,312 16,372,220 148,409,588 FY 22 10,716,718 5,266,107 15,982,825 137,764,680FY 23 11,234,216 4,754,333 15,988,549 127,047,962 FY 24 11,404,214 4,209,672 15,613,886 115,813,746FY 25 10,496,849 3,685,489 14,182,338 104,409,532FY 26 10,344,348 3,191,512 13,535,860 93,912,683 FY 27 9,451,945 2,760,421 12,212,366 83,568,335FY 28 9,086,945 2,408,122 11,495,067 74,116,390FY 29 8,369,445 2,088,303 10,457,748 65,029,445 FY 30 8,435,000 1,775,219 10,210,219 56,660,000FY 31 7,285,000 1,475,777 8,760,777 48,225,000FY 32 7,560,000 1,199,972 8,759,972 40,940,000 FY 33 7,565,000 941,000 8,506,000 33,380,000 FY 34 7,220,000 700,963 7,920,963 25,815,000 FY 35 6,180,000 490,153 6,670,153 18,595,000 FY 36 6,370,000 297,303 6,667,303 12,415,000 FY 37 4,990,000 118,899 5,108,899 6,045,000 FY 38 1,055,000 19,254 1,074,254 1,055,000 *Includes total of General Debt associated GO/CO Bonds and New Memorial Cemetery associated GO/CO Bonds (less $2,718,476 portion that is being funded by Memorial Cemetery Fund. The FY19 portion that is funded by the MemorialCemetery portion is $272,855). GOB & CO SERIES ALL DEBT SERVICE FUND SUPPORTED* SCHEDULE OF REQUIREMENTS DEBT SERVICE - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 FY 19FY 20FY 21FY 22FY 23FY 24FY 25FY 26FY 27FY 28FY 29FY 30FY 31FY 32FY 33FY 34FY 35FY 36FY 37FY 38 D E B T S E R V I CE F U N D PR I N CI PA L A N D I N T E R E S T PRINCIPAL INTEREST 117 Economic Development Fund The Economic Development Fund is utilized to account for funds that are to be used for business attraction and retention. This fund is prepared on the modified accrual basis of accounting. Using this method, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies in Appendix F-1. Revenue for the Economic Development Fund is transferred from the General Fund. The approved funding level for FY19 is $375,000. Investment earnings of $25,400 are also included in the FY19 revenue budget. The Economic Development Fund expenditure budget is comprised of “Cash Assistance” payments to various business prospects. This assistance is aimed at providing prospective businesses with start-up resources and provides existing businesses the opportunity to expand operations. A total of $653,097 is projected in the FY19 Approved Budget for cash assistance. City Council approved an incentive agreement with Kalon Biotherapeutics in June 2014 with annual payments scheduled from October 2017 to October 2023. Kalon Biotherapeutics has an estimated $153,097 incentive payment in FY19 which will be based on Brazos Central Appraisal District certified taxable values as of August 25, 2018. College Station Science Park LLC has an incentive agreement approved in FY15 that will pay annual cash incentives equal to the incremental taxable value for each year with the first payment in FY18 for $23,212 with future years payments, if eligible, paid from the $500,000 economic development incentives budget. Other expenditures of $103,500 are approved for operating costs related business recruitment and retention. Funds not committed at year end will remain in the fund balance. This flexibility allows the City to recruit new and existing business, and ensures that College Station has a diverse and vibrant economy. Total approved expenditures for FY19 are $776,597. Organization FY18 Year End Est. FY19 Approved Kalon Biotherapeutics 174,968 153,097 CTX Land Investments - Dartmouth 250,000 - Science Park LLC 23,212 - Economic Incentives TBD - 500,000 Total $ 448,180 $ 653,097 Economic Development Cash Assistance 118 City of College Station Economic Development Fund Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE 740,212$1,294,690$ 1,294,690$ 1,653,010$ 1,653,010$ REVENUESOperating Transfers General Fund 875,000$875,000$875,000$375,000$375,000$-57.14% Investment Earnings 9,620 7,940 20,000 25,400 25,400 219.90%Total Revenues 884,620$882,940$895,000$400,400$400,400$-54.65% Total Funds Available 1,624,832$ 2,177,630$ 2,189,690$ 2,053,410$ 2,053,410$ -5.70% EXPENDITURES & TRANSFERS Cash Assistance 105,000$924,968$448,180$653,097$653,097$-29.39% Other 225,142 103,500 88,500 103,500 103,500 0.00%Contingency - 20,000 - 20,000 20,000 0.00%Total Operating & Transfers 330,142$1,048,468$ 536,680$776,597$776,597$-25.93% Increase/Decrease in Fund Balance 554,478$(165,528)$358,320$(376,197)$(376,197)$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 1,294,690$ 1,129,162$ 1,653,010$ 1,276,813$ 1,276,813$ Cash Assistance84.10% Other13.32% Contingency2.58% Economic Development Fund -Uses General Fund 93.66% Invest. Earnings6.34% Economic Development Fund -Sources 119 City of College Station Efficiency Time Payment Fee Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Beginning Fund Balance 58,412$60,246$60,246$59,357$59,357$ REVENUESEfficiency Time Payment Fees 5,552$5,805$5,272$6,065$6,065$4.48%Interest Earnings 584 485 824 650 650 34.02%Misc Non Oper Revenue 1,904 - - - - N/A Total Revenues 8,040$6,290$6,096$6,715$6,715$6.76% EXPENDITURES Operating Expenditures 6,189$8,660$6,984$8,660$8,660$0.00% Total Expenditures 6,189$8,660$6,984$8,660$8,660$0.00% Increase (Decrease) in Fund Balance 1,851$(2,370)$(888)$(1,945)$(1,945)$-17.93% Measurement Focus Increase (Decrease)(17)$ Ending Fund Balance 60,246$57,876$59,357$57,412$57,412$ Efficiency Time Payment Fees90.32% Interest Earnings9.68% Efficiency Time Payment Fee Fund -Sources Operating Expenditures100.00% Efficiency Time Payment Fee Fund -Uses The Efficiency Time Payment Fee Fund helps improve the efficiency of the administration of justice in College Station. The City retains ten percent of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved FY19 revenues total $6,715. Approved expenditures in FY19 total $8,660 and includes funds for the printing and distribution of collection notices and a monthly software subscription to interface with the Texas Department of Transportation (TxDOT). 120 City of College Station Spring Creek Local Governmental Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE -$ -$ -$ 18,916$ 18,916$ REVENUES Operating TransfersGeneral Fund -$ 150,000$ 150,000$ 115,600$ 115,600$ -23% Investment Earnings - - - 1,000 1,000 N/ATotal Revenues -$ 150,000$ 150,000$ 116,600$ 116,600$ -22% TOTAL FUNDS AVAILABLE - 150,000 150,000 135,516 135,516 -10% EXPENDITURES & TRANSFERS Supplies -$ 1,500$ 1,500$ 1,500$ 1,500$ 0%Professional Services - 224,000 124,000 87,000 87,000 -61% Insurance - 4,200 4,200 2,100 2,100 -50%Advertising - - 1,384 5,000 5,000 N/A Contingency - - - 20,000 20,000 N/ATotal Expenditures & Transfers -$ 229,700$ 131,084$ 115,600$ 115,600$ -50% Increase (Decrease) in Fund Balance -$ (79,700)$ 18,916$ 1,000$ 1,000$ Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ (79,700)$ 18,916$ 19,916$ 19,916$ The FY18 Economic Development Fund budget included an approved service level adjustment to begin the development of the Spring Creek Corporate campus. The Spring Creek Local Governmental Fund was established in February 2018 in order to record the revenue and expenditures associated with the Spring Creek Corporate Campus. Work efforts focus on revising the Master Development Plan, surveying, preliminary platting and identifying infrastructure needs. Developing a marketing, branding and sign package have been part of the planning processing in FY18. The goal is to plan now and prepare the property for development while Lakeway Drive is under construction so that private development can begin upon completion of the roadway. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found inthe Financial Policies on page F-1. Revenue for the Spring Creek Local Governmental Fund is a transfer from the General Fund and $115,600 is approved for FY19. Investment earnings of $1,000 are also included in the FY19 budget. Expenditures in the amount of $95,600 are approved for supplies, professional services, insurance, and advertising related to the development of the property. FY19 total expenditures are projected at $115,600. 121 122 Governmental Capital Improvement Project Budgets On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs for which funding authorization exists. The program is divided into several sections depending on the services provided and the funding source. Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The City only has legal authority to issue General Obligation (GO) debt after a successful citizen referendum. GO debt is debt that obligates the City to repay the issue with ad valorem tax revenues. The City may use GO debt for the acquisition and development of parks and recreation facilities; rights-of-way acquisition; construction and reconstruction of streets; and for public buildings such as City offices, libraries, fire stations and other general use facilities. The most recent General Obligation bond election was held in November of 2008. Voters approved $76,950,000 in General Obligation Bond (GOB) authorization to be issued over seven years for streets, traffic, and fire station projects, the Library expansion project, and parks projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. The City currently has no outstanding 2008 GOB authorization that the City anticipates issuing. The City has statutory authority, and City Council policy allows for the use of non-voter authorized debt instruments such as Certificates of Obligation and Contract Obligations (generally referred to as COs). City Council policy allows the City to use such instruments for capital items such as the following: •The purchase and replacement of major computer systems and other technology-based items that haveuseful lives of not more than ten years •The purchase and replacement of major equipment items such as fire-fighting equipment. The City has,however, developed policies and procedures to provide almost all of this equipment without issuing debt •The purchase and development of land for economic development uses •Transportation infrastructure •New facilities and existing facility improvements •Infrastructure for the Electric, Water and Wastewater utilities In accordance with the direction provided by Council on August 13, 2015, a number of transportation projects will be funded with CO debt over a five year period. In FY18, COs were issued for a number of these street and transportation projects. Included was $1,500,000 for the Cain/Deacon Union Pacific Railroad Cross Switch project, $2,700,000 for the Rock Prairie Road West – Wellborn to City Limits project, $1,000,000 for the Capstone/Barron Realignment project, $1,000,000 for the Southside Neighborhood Safety Improvements project, $3,725,000 for the Royder Road Phase II – Backwater to FM 2154 project, $500,000 for the Lincoln Avenue Rehabilitation project, and $200,000 for Sidewalk/Neighborhood Plan/Street Modification projects. In addition to the transportation projects, CO debt was issued in FY18 for a number of facility and technology projects. This included $700,000 for the purchase of land for the future Fire Station #7 and $2,000,000 for the design of a New City Hall. It is anticipated that construction of the New City Hall will require a tax rate increase in the future to support the related debt service. Also issued in FY18 was $350,000 for phase I of the implementation of a Video Surveillance project. 123 Parks projects for which debt was issued in FY18 included $1,400,000 for the design of Southeast Park, and $600,000 for the replacement of the concessions/restroom facility at Bee Creek Park. CO debt was also issued for a number of projects at Central Park including $800,000 for the replacement of the ball-field lighting (part of the System-wide Park Improvements project), $785,000 for the replacement of the pavilion/restroom facility, $675,000 for the rehabilitation of the athletic field restroom facility, and $950,000 for the rehabilitation of the parking lot. Street and transportation projects for which CO debt is scheduled to be issued in FY19 include the Cain/Deacon Union Pacific Railroad Cross Switch project, the Capstone and Barron Road Realignment project, the Greens Prairie Road – Arrington to City Limits West of W.S. Phillips Parkway project, the Greens Prairie Trail – City Limits West of Woodlake to Royder project, the Lincoln Avenue Rehabilitation project, the Design of SH40/FM 2154 Interchange project, the Royder Road Phase III – FM 2154 to I&GN Road project, the design of the Pebble Creek Parkway project, and the Greens Prairie Rehabilitation – FM 2154 to Victoria project. Debt is also scheduled to be issued for oversize participation, sidewalk and traffic signal projects. The debt for most of the transportation projects is issued over multiple years as the projects progress. In addition to the aforementioned transportation projects, it is anticipated that CO debt will be used in FY19 for facility and technology projects. CO debt is also planned in FY19 to be used for the construction of a New City Hall. It is anticipated that construction of the New City Hall will require a tax rate increase in the future to support the related debt service. Additional funding sources are being explored as well to mitigate the impact on the tax rate. Other facility projects for which the FY19 debt issue is planned include the new Police Station; a third Gateway Sign, which will be on the west side of the City; the Fleet Fuel System Rehabilitation; and Fleet Facility Oil Pit and Storm Drain Upgrades. Technology projects for which FY19 CO debt is planned include Fiber Optic Infrastructure, the second phase of a Video Surveillance System, a Video/GPS/Diagnostics System for the City fleet and the replacement of the City’s non-public safety radios. Parks projects for which FY19 debt issue is planned include the System-wide Park Improvements project, the Thomas Park aquatic area rehab, additional amenities at Veterans Park, the rehabilitation of the basketball pavilion at Lincoln Park, the replacement of the softball lights at Bee Creek Park and the installation of a shade structure at the Lick Creek Nature Center. In addition, it is anticipated that CO debt will be issued for the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the Brazos Valley Solid Waste Management Agency (BVSWMA) landfill where this park is approved. This project would develop the park with eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and additional funding will come from Hotel Tax funds. It is also anticipated that CO’s in the amount of $12,957,500 will be issued in FY19 for Water capital projects, $23,800,000 will be issued in FY19 for Wastewater capital projects and that $4,200,000 will be issued for Electric capital projects. GOVERNMENTAL CAPITAL PROJECTS Below are descriptions of the governmental capital projects included in the FY19 Approved Budget. The funds expended on these projects are considered significant and non-routine. STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS Street Rehabilitation Projects A number of Street Rehabilitation projects will be in various stages of development in FY19. These include the Francis Drive Rehabilitation project, which is being completed in three phases – from Glenhaven to Munson, from Munson to Walton, and from Walton to Texas Avenue. Construction on phase I is in progress and construction on phase II will begin after phase I is complete. Construction on phase III is scheduled for several years out. A portion of the funding for the design of these projects was transferred from the General Fund. The balance of the needed funding will come from CO debt issue and from projects that have been completed and came in under budget. Another rehabilitation project that will continue in FY19 is the Lincoln Avenue Rehabilitation project. This project is for the rehabilitation of Lincoln Avenue from Texas Avenue to University Drive. Design began in FY19 and construction is planned for FY20. This project is projected to be funded with CO debt issue. Several new rehabilitation projects have been added to the capital plan, one of which is planned to begin design in FY19, the Rehabilitation of Greens Prairie from FM 2154 to Victoria project. This project is for the rehabilitation of Greens Prairie Trail from Wellborn Road (FM 2154) to Victoria with the approved roadway being a 2-lane minor collector with added turn lanes at major intersections. 124 Street Extension/Capacity Improvement Projects The expenditure of a significant amount of funds is anticipated in FY19 for Street Extension/Capacity Improvement projects. Budget has been included in FY19 for Oversize Participation (OP) projects that may arise throughout the fiscal year. These funds are used for building increased capacity on the streets that are being constructed by developers. Included in the FY19 estimate for street extension and capacity improvement projects is an estimate to complete the construction of the Lakeway Drive Extension. This project was part of the 2008 GOB authorization and will extend Lakeway Drive from its current terminus north to the existing Lakeway section south of Scott & White. The project also includes the extension of Pebble Creek Parkway from State Highway 6 east to Lakeway extension. Also planned for FY19 is the design of Pebble Creek Parkway. This project will extend of Pebble Creek Parkway from Lakeway Drive to W.D. Fitch. Design of the project is planned for FY19 and will be funded with CO debt. Construction is not currently funded and will be addressed as the project progresses. Several projects will continue to progress in FY19 that involve roadway and grade crossing improvements at Union Pacific Railroad Crossings. The first of these projects is the Relocation of the Union Pacific Railroad Crossing from Cain to Deacon. This project is for the relocation of the Union Pacific Railroad Crossing from Cain to Deacon with the addition of a traffic signal. Council provided direction to move forward with the General Parkway Extension in connection with this project. The second of these projects is the Union Pacific Railroad Crossing and Roadway Improvements – Rock Prairie Road West – 2154 to the City Limits project. This project includes the reconstruction of Rock Prairie Road West from approximately Wellborn Road to the city limits. The third of these projects is the Capstone and Barron Road Realignment project. This project includes the reconstruction and realignment of Capstone Drive and Barron Road from approximately Apricot Glen to Picadilly Circle. Another project included in the CIP to address transportation needs is the Southside Neighborhood Safety Improvements – Holik, Park Place, Anna and Glade. This project is for the rehabilitation of Park Place, Holik Street, Glade Street and Anna Street surrounding Oakwood Intermediate School. Currently the street cross-sections consist of a rural local street cross-section with open ditches and no pedestrian accommodations for students walking to school. The project is currently in design with construction scheduled FY19. Funding is included in the FY19 CIP for the Holleman Drive South Widening project. This project is for the widening of Holleman Drive South from North Dowling to Rock Prairie Road. It is anticipated that construction will be completed in FY19. In addition, an estimate has been included in FY19 for the completion of the design of Intersection Improvements at FM 2154 and Holleman. Once the design is complete, the improvements will be constructed by TxDOT. The Design of the 2818 Capacity Improvements project is expected to be completed in FY19. This project is for the design of the widening FM 2818 by adding two lanes from George Bush Drive to Wellborn Road. The traffic signals located at George Bush Drive, Luther Street, and Holleman Drive will be designed to accommodate this expansion. The construction of the capacity improvements will be funded and coordinated by TxDOT. Several additional extension and capacity projects will continue to move forward in FY19 along the Greens Prairie corridor. While construction of these projects is scheduled for several years out, funds have been estimated in FY18 for design and land acquisition. Construction is expected to begin in FY19 on the Greens Prairie Road - Arrington Road to City Limits West of Wallace Phillips Parkway project. This project includes the reconstruction of Greens Prairie Road from approximately Arrington Road to the city limits west of Wallace Phillips Parkway. Construction is also expected to begin in FY19 on the Greens Prairie Trail – City Limits West of Woodlake to Royder Road. This project is for the reconstruction of Greens Prairie Trail from the city limits west of Woodlake to Royder Road. Work will also continue in FY19 on Royder Road. The first of these is the Royder Road Phase II – Backwater to FM 2154 project. This project includes the reconstruction and realignment of Royder Road from approximately FM2154 to the north boundary of the CSISD Middle School #3 property. Construction on this project is expected to progress in FY19. Design will begin in FY19 on the Royder Road Phase III – FM 2154 to I&GN Road project. This project includes the extension of Royder Road from FM 2154 across the UP railroad to connect into I&GN Road. The extension of road will be a 4-lane minor arterial at the intersection of FM 2154 and will narrow into a collector section as it extends west towards I&GN Road. 125 Design work is also expected to start in FY19 on the State Highway 40/FM 2154 Interchange project. Preliminary engineering, surveying and land acquisition is being completed in FY18. It is anticipated that the interchange would be constructed by TxDOT, but that the land acquisition, connectivity and design would be completed by the City. Traffic Projects The FY19 Approved Budget includes a number of traffic projects throughout the City. Signal projects that are currently in design and expected to be constructed in FY19 include a signal at Barron Road/Alexandria Avenue and a signal at Texas Avenue/Brothers Boulevard. In addition, it is anticipated that design will begin in FY19 on a signal at Dartmouth/2818. One project to be included in the FY19 Approved Budget is the Intelligent Transportation System (ITS) Master Plan Implementation. In 2013, an ITS Master Plan was developed in order to provide an evaluation status of the Traffic Division and identify any deficiencies in technology such as signal controllers and central system software that are at the end of their useful lives. CO debt has been issued for most of the capital costs of this project that are included in the CIP. In addition, the Texas A&M University System has committed $850,000 for improvements beyond the original scope of the project. The project is expected to continue in FY19 and be completed in FY20. Sidewalk and Trail Projects The City of College Station has worked over the years to ensure adequate transportation infrastructure is constructed for pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways Master Plan. The FY19 Approved Budget includes budget the addition of sidewalks along Munson Drive from Dominik Drive to Harvey Road. This project is being designed in FY18 and will be constructed in FY19. Additional funds have been included in the budget for smaller scale capital improvement projects that have been identified throughout the City as part of neighborhood plans or similar plans. The funding for these projects will come from CO debt issue. An estimate is included in FY19 for the completion of the construction of the Phase II of the University Drive Pedestrian Improvements project. This project consists of implementing the remaining phases (2 through 5) of the Pedestrian Improvements on University Drive. The project is designed to improve pedestrian safety in the Northgate area of College Station while preserving vehicular mobility. The improvements included in the project will ultimately extend from College Main to South College Avenue. Also included for FY19 is the construction of a parking lot and trailhead that will connect with the recently completed Lick Creek Hike and Bike Trail and that is adjacent to Lakeway Drive. This parking lot and trail head will provide access to the trail. Funding for the trailhead and parking lot will come from the remaining Lick Creek Hike and Bike Trail project budget balance. PARKS AND RECREATION CAPITAL PROJECTS The FY19 Approved Budget includes a number of Parks and Recreation capital improvement projects. Included is budget for Field Redevelopment projects. Field Redevelopment funds are collected from the fees paid by players and teams from both City leagues and outside user groups. The funds are used for replacements, repairs and upgrades to numerous athletic facilities and parks throughout the City. The FY19 Approved Budget includes an estimate for the purchase of park land as part of the Neighborhood Parks Revolving Fund project. These funds are used for the purpose of purchasing park land primarily in areas that are not yet developed. Also included in FY19 is an estimate for aquatics renovations/improvements. This budget was established for smaller scale aquatics capital projects and the FY19 estimate reflects the balance that remains in the project. Park upgrades planned as part of the System-wide Park Improvements project include new play units at Thomas Park and Gabbard Park, new sidewalks at Richard Carter Park and a new metal roof at Thomas Park. Also included in FY19 is an estimate for the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the BVSWMA landfill where this park will be located. This project will include eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and funding will be a combination of CO debt and Hotel Tax funds. Other Parks projects included in the FY19 Approved Budget include the Central Park Pavilion/Restroom Rehabilitation project, the Central Park Athletic Field Restroom Rehabilitation project, and the Bee Creek 126 Concessions/Restroom project. It is anticipated that the design of these projects will be completed in FY18 with construction in FY19. COs have been issued for these projects. Several new parks projects have been added to the FY19 Capital Plan to address needed improvements. These include the Veterans Park Amenities project, a Basketball Pavilion at Lincoln Center, Softball Lights at Bee Creek Park and a Shade Structure at Lick Creek Nature Center. In addition, included in the FY19 Approved Budget is the rehab of the aquatic area at Thomas Park. This would require that the existing pool be closed. GENERAL GOVERNMENT, TECHNOLOGY AND CAPITAL EQUIPMENT CAPITAL PROJECTS General government and capital equipment projects are planned assets that have value to more than one specific area of City operations. The two main divisions within this category are public facilities and technology/equipment projects. Included in the FY19 Approved Budget is an estimate for the completion of the Library Expansion project. This project is for the expansion and renovation of the Larry J. Ringer Library. Construction began in FY18 and is expected to be completed in FY19. The FY19 budget also includes projects for existing City facilities and are necessary to address compliance and corrective maintenance needs. These projects are being funded with one-time General Funds that have been transferred to the General Government CIP Fund. The first of these projects is for the replacement, containment repair, and cleaning of existing above-ground storage tanks. This is necessary in order to meet Texas Commission on Environmental Quality (TCEQ) regulations. The second of these projects is the addition of a tipping structure that will be used for street sweeping containment. This structure is necessary for TCEQ and Environmental Protection Agency (EPA) compliance. Also budgeted in FY19 are Upgrades to the Fleet Facility Oil Pit and Storm Drain. These include the installation of a pit guard, grit trap and oil/water interceptor. Also included in the FY19 Approved Budget are estimates for Gateway Sign projects. One of these signs is currently under design will be located in the State Highway 6 right-of-way near the south College Station city limit. The other sign will be constructed near the west College Station city limit. A sign has already been constructed at the north College Station city limit and the final sign, which will be constructed near the east College Station city limit, is projected for FY20. The budget also includes several facility projects. The first of these projects is the new Police Station. The new Police Station will be located at the southeast corner of the intersection of Dartmouth Street and Krenek Tap Road. Construction is expected to begin in FY19 and be completed in FY20. In FY17, $25,000,000 in CO debt was issued for the construction of the Police Station and a corresponding tax rate increase of 2.5 cents was approved in FY18 to support the related debt service. Also included in the FY19 Approved Budget is an estimate for the Arts Council Building Renovation. A portion of the funding for this project came from the General Fund and the balance of the funding for this project will come from the R.E. Meyer Estate Restricted Gift Fund. The R.E. Meyer Estate Restricted Gift funds were bequeathed to the City for use on programs for senior programming. The renovated building will provide facilities the Parks and Recreation Department will use to expand upon current Senior Services and Programs. Another facility project included in the FY19 Approved Budget is a New City Hall. The project is expected to be designed in FY18 and FY19 with construction projected to begin in the latter part of FY19 and continue through FY21. Current forecasts indicate that a tax rate increase will be needed to support the debt service related to the construction of a New City Hall. Additional funding sources are being explored as well to mitigate the impact on the tax rate. The project is expected to be funded with CO debt, and cash including cash from the Electric Fund, the TIRZ 18 fund balance, the General Fund, and the PEG Fund. The budget also includes some projects intended to address future space constraints. The five-year CIP includes an estimate for the renovations that will be needed at the existing PD Building once it is vacated. It is anticipated that other City staff will move to that building at that time and renovations will likely be needed. Identified needs include HVAC replacement and roof replacement. 127 The FY19 Approved Budget also includes projected expenditures for technology and equipment projects. This includes the Implementation of a Work Management System in the Parks and Recreation Department. The Parks and Recreation department intends to implement Cityworks as a Work Management solution. A portion of the balance of the ERP System Implementation will be used to fund the implementation of the PARD work management system. Also included in the FY19 capital plan include the Mobile Computing Infrastructure project. This project will provide the capability for mobile and field workers to access enterprise applications and city network resources from any location and device that has connectivity. This project is approved to be funded with General Funds transferred to the General Government CIP Fund. An estimate is also included in FY19 for the Fiber Optic Infrastructure project. This project will support the installation of fiber optic cable to continue expansion of the City's network to new buildings and facilities, and to permit the connection of existing facilities that are not currently on the network. It is anticipated that fiber optic infrastructure expansion will be needed for the foreseeable future. The CIP includes an annual estimate for three years. It is anticipated that CO debt will be issued to fund the fiber optic infrastructure. The budget also includes a project for a Video Surveillance System. Currently, there are multiple video surveillance systems installed by various departments throughout the city. This project would implement a city-wide infrastructure and basis for migrating the existing system over the next three to four years, with installation of the first phase of the project to be installed in Northgate in FY18. The second phase is projected to be installed in FY19 and includes City Hall, the Public Works shops and Utility Customer Service. In FY 20 Municipal Court would come into the system as part of phase three. Three new technology projects are approved to be added to the capital plan to address existing and future technology needs. The first of these is the Network Upgrade/Replacement. The current network switching and routing infrastructure was implemented in FY09 and have met or exceeded their service lives. Newer switching technologies are required for securing the network, enabling high bandwidth content traversion, and refreshed hardware. The Network Upgrade/Replacement is planned for FY20. Other new technology CIP projects include the City Fleet Video/GPS/Diagnostics project and the Non-public Safety Radio Replacement project. The former is for the installation of a tracking and monitoring system/device in all service vehicles in the City. The latter is for the replacement 192 handheld/portable units and 184 mobile units (stationary or in-car). ADDITIONAL O&M COSTS The FY19 Approved Budget includes a number of governmental capital projects that have been recently completed and have added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will continue to be impacted by capital projects as they come on line. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process (i.e. for additional personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e. additional budget for utility costs). Departments are expected to consider the impact of current and planned capital improvement projects on operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial forecasting. The FY19 Approved Budget includes $102,038 for O&M related to General Government CIP projects that are anticipated to be completed in FY19. O&M budget has been included for the Lakeway Drive Extension project, the Lincoln Center Expansion project, the Arts Council Building Renovation project and the Public Works Compliance Upgrades project. In addition, a reduction in O&M costs has been forecasted related to the closing of Thomas Park Pool. In addition to the budget included for FY19, O&M estimates are included in the financial forecasts for projects that are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the governmental capital projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate current 128 operations before increases in budget will be approved. Recommendations may also be made to delay projects for which O&M funding does not exist. 129 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY17 - 18 FY18 - 19 NUMBER AMOUNT THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:49,575,327$ 30,577,689$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (08 GOB)-$ -$ CERTIFICATES OF OBLIGATIONS 15,377,500 16,240,000 INTRAGOVERNMENTAL TRANSFERS - 645,511 INTERGOVERNMENTAL TRANSFERS - - INVESTMENT EARNINGS 400,000 400,000 OTHER 329,688 284,503 SUBTOTAL ADDITIONAL RESOURCES 16,107,188$ 17,570,014$ TOTAL RESOURCES AVAILABLE 65,682,515$ 48,147,703$ STREET REHABILITATION PROJECTS */4 FRANCIS DRIVE REHABILITATION PH I ST1419 1,745,000 1,260,000 485,000 - */4 FRANCIS DRIVE REHABILITATION PH II ST1420 1,355,000 840,000 515,000 - 5 FRANCIS DRIVE REHABILITATION PH III TBD 1,570,000 - - - 5 LINCOLN AVENUE REHABILITATION ST1801 5,000,000 - 775,000 - 5 EISENHOWER STREET REHABILITATION TBD 825,000 - - - 5 WD FITCH REHAB PH I - SH30 TO TONKAWAY LAKE RD TBD 4,000,000 - - - 5 WD FITCH REHAB PH II - TONKAWAY LAKE RD to RPR TBD 4,050,000 - - - 5 JANE STREET REHABILITATION TBD 655,000 - - - 5 ROCK PRAIRIE RD REHAB - W.D. FITCH to CITY LIMITS TBD 1,950,000 - - - 5 GREENS PRAIRIE REHAB (FM 2154 to VICTORIA)TBD 3,620,000 - - 521,000 5 LUTHER ST REHAB - MARION PUGH TO PENBERTHY TBD 1,810,000 - - - 5 JAMES PKWY & PURYEAR DR - SOUTH OF FRANCIS TBD 2,540,000 - - - 5 KRENEK TAP REHAB TBD 5,115,000 - - - 5 MARION PUGH REHAB - LUTHER TO GEORGE BUSH TBD 3,000,000 - - 530,000 - CLOSED PROJECTS SUBTOTAL 2,100,000$ 1,775,000$ 1,051,000$ STREET EXTENSION/CAPACITY IMPROVEMENT PROJECTS 2 OVERSIZE PARTICIPATION (2003 GOB)ST0519 64,209 64,209 - - 1 OVERSIZE PARTICIPATION (HOLLEMAN ASSESSMENT)ST1204 203,303 203,303 - - 5 OVERSIZE PARTICIPATION (FY17 - FY20)ST1701 250,000 50,000 100,000 100,000 3 LAKEWAY EXTENSION ST1101 12,477,000 12,477,000 - - 5 PEBBLE CREEK PARKWAY DESIGN TBD 500,000 - - 500,000 5 CAIN/DEACON UNION PACIFIC RAILROAD CROSS SWITCH ST1602 5,400,000 3,775,000 1,625,000 - 3 GENERAL PARKWAY EXTENSION - BARRACKS TO CAIN ST1713 1,000,000 1,000,000 - - 5 GENERAL PARKWAY EXTENSION - ROCK PRAIRIE TO GRAHAM TBD 1,130,000 - - - 5 DESIGN OF FM 2818 CAPACITY IMPROVEMENTS ST1603 1,415,064 1,415,064 - 5 ROCK PRAIRIE RD WEST - WELLBORN TO CITY LIMITS ST1604 5,900,000 4,985,000 915,000 5 ROCK PRAIRIE RD - SH6 TO MEDICAL WAY TBD 4,290,000 - - - 5 CAPSTONE AND BARRON REALIGNMENT ST1605 7,065,000 6,470,000 - 595,000 5 SAFETY IMP - HOLIK, PARK PL, ANNA & GLADE ST1606 2,585,000 995,000 1,590,000 5 HOLLEMAN DR S - N DOWLING TO ROCK PRAIRIE RD ST1607 11,410,000 9,810,000 1,600,000 1 DESIGN OF FM2154 & HOLLEMAN INTERSECTION IMP ST1708 640,889 260,889 380,000 5 GREENS PRAIRIE RD-ARRINGTON TO CL W OF WS PHILLIPS ST1702 8,385,500 100,000 943,500 7,341,500 5 GREENS PRAIRIE TRAIL-CL W OF WOODLAKE TO ROYDER ST1703 4,580,000 100,000 494,000 3,986,000 5 ROYDER ROAD EXPANSION ST1611 3,490,000 3,490,000 - - 5 ROYDER RD PH II - BACKWATER TO FM 2154 ST1709 5,290,812 565,812 4,725,000 - 5 ROYDER RD PH III - FM 2154 to I&GN RD TBD 3,400,000 - - 890,000 5 SH40 AND FM 2154 INTERCHANGE ST1803 5,000,000 - 500,000 250,000 5 LUTHER EXTENSION (FM 2818 TO NORTH DOWLING)TBD 8,000,000 - - - 5 WS PHILLIPS PKWY - GP RD to BARRON RD CUT OFF TBD 7,800,000 - - - CLOSED PROJECTS SUBTOTAL 45,761,277$ 12,872,500$ 13,662,500$ BUDGET APPROPRIATIONS 130 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 29,702,562$ 49,575,327$ 30,577,689$ 12,589,212$ 1,069,400$ 635,014$ 442,014$ 252,014$ 13,690,000$ -$ -$ -$ -$ -$ -$ -$ 21,313,923 10,625,000 16,240,000 21,490,000 28,210,000 13,915,000 6,180,000 - 24,489 - 645,511 - - - - - 463,839 803,049 - - - - - - 310,638 600,000 400,000 100,000 10,000 10,000 10,000 10,000 177,395 205,925 284,503 307,450 141,050 69,575 30,900 - 35,980,284$ 12,233,974$ 17,570,014$ 21,897,450$ 28,361,050$ 13,994,575$ 6,220,900$ 10,000$ 65,682,846$ 61,809,301$ 48,147,703$ 34,486,662$ 29,430,450$ 14,629,589$ 6,662,914$ 262,014$ 133,394 25,948 1,455,583 130,075 - - - - - 66,888 9,751 8,385 1,269,976 - - - - - - - - - - - 255,000 1,315,000 - - - 152,943 525,886 4,321,171 - - - - - - - - - - 175,000 650,000 - - - - - 325,000 3,675,000 - - - - - - - 425,000 3,625,000 - - - - - - - - - 155,000 500,000 - - - - - - - 165,000 1,785,000 - - - - 410,000 1,210,000 2,000,000 - - - - - - - - - 850,000 960,000 - - - - - 340,000 1,100,000 1,100,000 - - - - - - 325,000 2,540,000 2,250,000 - - - - - 350,000 1,150,000 1,500,000 - - - - 2,191,633 10,442 200,282$ 2,227,332$ 1,627,353$ 2,685,937$ 8,096,171$ 14,440,000$ 4,950,000$ 5,210,000$ -$ - - - 64,209 - - - - - - - - 203,303 - - - - - - - - 200,000 50,000 - - - - 442,419 879,439 7,145,000 4,010,142 - - - - - - - - 500,000 - - - - - 183,625 322,979 41,000 3,195,000 1,657,396 - - - - - 2,070 373,000 624,930 - - - - - - - - - - - 360,000 770,000 - 91,872 408,139 355,853 68,200 491,000 - - - - 320,271 413,427 33,000 4,107,000 1,026,302 - - - - - - - - 2,290,000 2,000,000 92,316 329,771 844,245 1,725,000 4,073,668 - - - 66,393 140,105 135,000 2,243,502 - - - - - 367,414 585,120 8,024,336 2,433,130 - - - - - - 102,211 328,599 25,000 185,079 - - - - - 844 312,000 1,816,000 6,256,156 - - - - 616 135,492 1,602,800 2,841,092 - - - - 59,642 336,205 3,094,153 - - - - - - - 207,534 415,000 4,463,812 204,466 - - - - - - - 800,000 2,600,000 - - - - - - - 663,000 632,000 3,002,000 703,000 - - - - - - 830,000 7,170,000 - - - - - - - - 800,000 7,000,000 - - - 7,479,524 67,150 1,623,952$ 11,207,984$ 21,303,828$ 28,745,028$ 23,137,159$ 12,972,000$ 8,063,000$ 770,000$ -$ PROJECTED EXPENDITURES 131 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY17 - 18 FY18 - 19 NUMBER AMOUNT THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS TRAFFIC PROJECTS 5 FUTURE TRAFFIC SIGNAL PROJECTS ST1704 - - 342,386 750,000 5 BARRON/ALEXANDRIA SIGNAL ST1802 600,000 92,386 57,614 5 TEXAS AVE/BROTHERS SIGNAL ST1805 600,000 - 150,000 - 5 DARTMOUTH/2818 SIGNAL TBD 600,000 - - - 5 UNIVERSITY/NIMITZ SIGNAL TBD 592,386 - - - 5 HOLLEMAN DR WEST/JONES BUTLER ROUNDABOUT TBD 605,000 - - - 5 GREENS PRAIRIE RD AT ARRINGTON SIGNAL ST1608 942,800 790,000 152,800 4 ITS MASTER PLAN ST1501 5,425,000 5,425,000 - - CLOSED PROJECTS SUBTOTAL 6,307,386$ 702,800$ 750,000$ SIDEWALKS & TRAILS 5 SIDEWALK PROJECTS ST1705 300,000 - - - 5 MUNSON SIDEWALKS ST1807 350,000 100,000 250,000 5 SIDEWALK/NH PLAN/STREET MODIFICATION PROJECTS ST1804 1,150,000 - 50,000 150,000 3 UNIVERSITY DR PEDESTRIAN IMP Ph II ST1206 7,055,000 7,055,000 - - 3 LICK CREEK HIKE AND BIKE TRAIL HEAD/PARKING ST1711 284,792 284,792 - - CLOSED PROJECTS SUBTOTAL 7,439,792$ 300,000$ 150,000$ CAPITAL PROJECTS SUBTOTAL 61,608,455$ 15,650,300$ 15,613,500$ OTHER - - DEBT ISSUANCE COSTS 76,888 81,200 GENERAL & ADMIN. CHARGES 454,007 462,819 TOTAL EXPENDITURES 16,181,195$ 16,157,519$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:49,501,320$ 31,990,184$ Funded with General Funds to be transferred in to the Streets Capital Projects Fund. Estimated $500,000 to be received through future assessments related to Holleman Extension project. Funds will not be available for expenditure until they are received. Indicates projects funded through 2003 G.O. Bond Authorization Indicates projects funded through 2008 G.O. Bond Authorization Funded with Certificates of Obligation (CO) debt or a combination of CO debt and budget balance from closed projects; ITS Master Plan budget includes $850,000 to be received from TX A&M University System Projects projected to be funded with Certificates of Obligation (CO) debt * 1 2 3 4 5 132 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 PROJECTED EXPENDITURES - - - - - - - - - - - 45,000 555,000 - - - - - - - 45,000 555,000 - - - - - - - - 150,000 450,000 - - - - - 592,386 - - - - - - - - - 605,000 14,317 125,693 802,790 - - - - - - 1,866,232 482,286 697,000 1,353,000 1,026,482 - - - - 644,753 259,920 1,880,549$ 1,252,732$ 1,849,710$ 2,613,000$ 1,476,482$ 592,386$ 605,000$ -$ -$ - - - - 150,000 150,000 - - - - - 24,122 325,878 - - - - - - - - 200,000 150,000 300,000 300,000 200,000 - 560,972 414,703 5,884,467 194,858 - - - - - - 21 35,000 249,771 - - - - - - 405,552 - 560,972$ 820,276$ 5,943,589$ 970,507$ 300,000$ 450,000$ 300,000$ 200,000$ -$ 4,265,755$ 15,508,324$ 30,724,480$ 35,014,472$ 33,009,812$ 28,454,386$ 13,918,000$ 6,180,000$ -$ 2,864 - - - - - - - 178,923 53,125 81,200 107,450 141,050 69,575 30,900 - 417,408 454,007 462,819 300,000 200,000 200,000 200,000 200,000 16,107,519$ 31,231,612$ 35,558,491$ 33,417,262$ 28,795,436$ 14,187,575$ 6,410,900$ 200,000$ 49,575,327$ 30,577,689$ 12,589,212$ 1,069,400$ 635,014$ 442,014$ 252,014$ 62,014$ 133 GENERAL GOVERNMENT PARKS AND RECREATION PROJECTS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 17 - 18 FY 18 - 19 NUMBER AMOUNT THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:3,342,655$ 4,366,691$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS -$ -$ CERTIFICATES OF OBLIGATIONS 5,135,000 8,464,000 INTERGOVERNMENTAL TRANSFERS - - INTRAGOVERNMENTAL TRANSFERS - - INVESTMENT EARNINGS 25,000 25,000 FIELD REDEVELOPMENT FEE REVENUE 96,000 96,000 OTHER 23,675 42,320 SUBTOTAL ADDITIONAL RESOURCES $5,279,675 $8,627,320 TOTAL RESOURCES AVAILABLE $8,622,330 $12,994,011 PARK PROJECTS *FIELD REDEVELOPMENT - 300,000 196,000 1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,696,898 1,696,898 - - 2 AQUATICS RENOVATION/IMPROVEMENTS PK1701 290,000 290,000 - - 2 SYSTEM-WIDE PARK IMPROVEMENTS PK1702 2,947,500 798,500 801,500 718,000 2 SOUTHEAST PARK HM1607 6,000,000 - 1,400,000 4,600,000 2 CENTRAL PARK PAVILION/RESTROOM REHAB PK1802 785,000 - 75,000 710,000 2 CENTRAL PARK ATHLETIC FIELD RESTROOM REHAB PK1803 675,000 - 75,000 600,000 2 CENTRAL PARK - ATHLETIC FIELD IMPR TBD 375,000 - - - 2 BEE CREEK CONCESSIONS/RESTROOMS PK1804 600,000 - 75,000 525,000 2 THOMAS PARK REHAB TBD 1,000,000 - - 1,000,000 2 VETERANS PARK AMENITIES & IMPROVEMENTS TBD 1,165,000 - - 1,165,000 2 LINCOLN CENTER BBALL PAVILION TBD 300,000 - - 300,000 2 BEE CREEK SOFTBALL LIGHTS TBD 450,000 - - 450,000 2 LICK CREEK SHADE STRUCTURE TBD 200,000 - - 200,000 CLOSED PROJECTS 1,400,000 CAPITAL PROJECTS SUBTOTAL 4,126,500$ 10,464,000$ MISCELLANEOUS - - DEBT ISSUANCE COST 23,675 42,320 GENERAL & ADMIN. CHARGES 34,490 36,213 TOTAL EXPENDITURES 4,184,665$ 10,542,533$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:$4,437,665 $2,451,478 *Project funded with Field Redevelopment fees from field users 1 Indicates projects funded through 2008 G.O. Bond Authorization 2 Indicates projects funded through Certificates of Obligation BUDGET APPROPRIATIONS PK1011/PK1012/PK1014 134 GENERAL GOVERNMENT PARKS AND RECREATION PROJECTS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES FY 16-17 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 ACTUAL FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 $8,054,698 $3,342,655 4,366,691$ 611,142$ 435,944$ 255,944$ 73,944$ 44,944$ -$ -$ -$ -$ -$ -$ -$ 1,030,952 5,210,000 8,464,000 600,000 - - 375,000 - - - - - - - - 63,500 - - - - - - - 58,178 40,000 25,000 7,500 4,000 2,000 1,000 1,000 109,197 96,000 96,000 96,000 96,000 96,000 96,000 96,000 - 26,050 42,320 3,000 - - 1,875 - $1,261,827 $5,372,050 $8,627,320 $706,500 $100,000 $98,000 $473,875 $97,000 $9,316,525 $8,714,705 $12,994,011 $1,317,642 $535,944 $353,944 $547,819 $141,944 728,800 95,946 196,338 196,000 211,899 250,000 250,000 96,000 96,000 714,483 - - 982,415 - - - - - - 136,454 75,370 78,176 - - - - - - 583,161 1,016,839 718,000 629,500 - 620,255 5,379,745 - - - - - - 75,000 710,000 - - - - - - 75,000 600,000 - - - - - - - - - - - 375,000 - - 75,000 525,000 - - - - - - - - 1,000,000 - - - - - - - - 1,165,000 - - - - - - - - 300,000 - - - - - - - - 450,000 - - - - - - - - 200,000 - - - - - 5,118,843 2,153,672 - - - - - - 1,443,283$ 5,934,403$ 4,287,474$ 12,304,336$ 841,399$ 250,000$ 250,000$ 471,000$ 96,000$ 650 - - - - - - - 5,952 26,050 42,320 3,000 - - 1,875 - 32,865 34,490 36,213 37,299 30,000 30,000 30,000 30,000 5,973,870$ 4,348,014$ 12,382,869$ 881,698$ 280,000$ 280,000$ 502,875$ 126,000$ -$ 3,342,655$ 4,366,691$ 611,142$ 435,944$ 255,944$ 73,944$ 44,944$ 15,944$ PROJECTED EXPENDITURES 135 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT REVISED APPROVED BUDGET APPROPRIATIONS FY17-18 FY18-19 AMOUNT THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:39,662,661$ 33,776,417$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (08 GOB)-$ -$ CERTIFICATES OF OBLIGATIONS 3,825,000 14,475,000 INTRAGOVERNMENTAL TRANSFERS 1,594,190 10,502,051 INVESTMENT EARNINGS 235,000 210,000 OTHER 10,000 72,375 SUBTOTAL ADDITIONAL RESOURCES 5,664,190$ 25,259,426$ TOTAL RESOURCES AVAILABLE 45,326,851$ 59,035,843$ PUBLIC FACILITIES 1 LIBRARY EXPANSION GG1010 8,385,000 8,385,000 - - 4 STORAGE TANKS & CONTAINMENT GG1601 212,000 212,000 - - 4 PW's COMPLIANCE UPGRADES GG1602 584,589 584,589 - - 2 CITY GATEWAY SIGN #2 (South)GG1701 200,000 200,000 - 2 CITY GATEWAY SIGN #3 (West)TBD 175,000 - - 175,000 2 CITY GATEWAY SIGN #4 (East)TBD 175,000 - - - 5 NEW POLICE STATION GG1604 29,500,000 28,000,000 - 1,500,000 5 FIRE STATION #7 GG1804 7,100,000 - 700,000 - 6 ARTS COUNCIL BUILDING RENOVATION GG1605 973,190 400,000 573,190 - 7 NEW CITY HALL GG1801 33,000,000 - 2,000,000 31,000,000 2 RENOVATION OF EXISTING PD BUILDING GG1805 5,000,000 - - - 2 FLEET UPGRADES - OIL PIT & STORM DRAIN TBD 165,000 - - 165,000 CLOSED PROJECTS - FACILITY PROJECTS SUBTOTAL 3,273,190$ 32,840,000$ TECHNOLOGY/EQUIPMENT PROJECTS 3 ERP SYSTEM REPLACEMENT CO1204 5,525,000 5,525,000 - - 3 WORK MGMT SYSTEM IMPLEMENTATION - PARD TBD 150,000 150,000 - - 4 MOBILE COMPUTING INFRASTRUCTURE CO1502 96,500 96,500 - 2 FIBER OPTIC INFRASTRUCTURE CO1701 675,000 225,000 275,000 - 2 VIDEO SURVEILLANCE SYSTEM CO1802 790,000 - 350,000 280,000 2 FLEET FUEL SYSTEM REHAB TBD 1,600,000 - - 1,600,000 2 NETWORK UPGRADE/REPLACEMENT TBD 810,000 - - - 2 VIDEO/GPS/DIAGNOSTICS FOR CITY FLEET TBD 420,000 - - 420,000 2 NON-PUBLIC SAFETY RADIO REPLACEMENT TBD 760,000 - - 760,000 2 E-BUILDER SOFTWARE IMPLEMENTATION TBD 200,000 - - 200,000 CLOSED PROJECTS 565,000 TECHNOLOGY/EQUIPMENT PROJECTS SUBTOTAL 1,190,000$ 3,260,000$ CAPITAL PROJECTS SUBTOTAL 4,463,190$ 36,100,000$ DEBT ISSUANCE COSTS 15,625$ 72,375$ TRANSFERS - - OTHER MISC - - GENERAL & ADMIN. CHARGES 113,667 118,773 TOTAL EXPENDITURES 4,592,482$ 36,291,148$ Measurement Focus Increase (Decrease) *ENDING FUND BALANCE:40,734,369$ 22,744,695$ 1 Indicates projects funded through 2008 General Obligation (G.O.) Bond Authorization 2 Funded primarily with Certificates of Obligation (C.O.) debt 3 Estimated to be funded with General Funds ($412,041); Water, WW and Electric Utility funds ($1,375,561), Sanitation Fund ($43,439), Drainage Fund ($28,959), and C.O. debt ($3,325,000). 4 Funded with General Funds transferred to General Gov't CIP Fund 5 Projects expected to be funded with G.O. and/or C.O. debt. Funding for these projects is projected to require an increase to the property tax rate in future years 6 Funded with General Funds transferred to General Gov't CIP Fund ($400,000) and R.E. Meyer Restricted Gift funds for Senior Programs ($573,190) 7 Proposed funding for New City Hall: $10,000,000 from Electric Fund, $934,844 from TIRZ 18, $250,000 from General Fund, $20,890,000 CO debt, and $925,156 from the PEG Fund * Ending Fund Balance includes $260,000 from Cayenta settlement BUDGET APPROPRIATIONS 136 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES FY 16-17 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 ACTUAL FY17-18 FY18-19 FY19-20 FY20-21 FY21-22 FY22-23 FY23-24 11,692,850$ 39,662,661$ 33,776,417$ 26,122,610$ 9,476,540$ 902,201$ 739,885$ 609,205$ 3,700,000$ -$ -$ -$ -$ -$ -$ -$ 28,260,000 3,050,000 14,475,000 12,160,000 8,900,000 1,400,000 - - 747,724 1,594,190 10,502,051 - 925,156 - - - 187,508 425,000 210,000 125,000 40,000 5,000 3,000 3,000 508,669 15,250 72,375 60,800 44,500 7,000 - - 33,403,901$ 5,084,440$ 25,259,426$ 12,345,800$ 9,909,656$ 1,412,000$ 3,000$ 3,000$ 45,096,751$ 44,747,101$ 59,035,843$ 38,468,410$ 19,386,196$ 2,314,201$ 742,885$ 612,205$ 486,027 250,168 1,850,000 5,798,805 - - - - - 309 134,691 77,000 - - - - - 12,790 9,551 351,510 210,737 - - - - - - 94 29,000 170,906 - - - - - 175,000 - - - - - - - - - 175,000 - - - - 106,913 193,237 4,535,304 14,771,008 9,893,538 - - - - - - 607,364 - 423,406 4,631,700 1,437,530 - - 32,079 34,849 124,727 781,535 - - - - - - - 306,827 8,040,094 15,551,582 9,101,497 - - - - - - - 419,708 4,580,292 - - - - - - 165,000 - - - - - 306,643 638,118$ 794,542$ 7,939,423$ 30,190,085$ 26,463,234$ 18,313,489$ 1,437,530$ -$ -$ 3,411,581 575,151 1,538,269 - - - - - - - - - 150,000 - - - 96,500 - - - - - - 9,013 264,987 200,500 200,500 - - - - - - 350,000 280,000 160,000 - - - - - - - 920,000 680,000 - - - - - - - - 810,000 - - - - - - - 420,000 - - - - - - - - 265,000 495,000 - - - - - - - 200,000 - - - - - 3,710,188 749,088 3,411,581$ 4,294,352$ 2,902,344$ 2,532,000$ 2,345,500$ -$ -$ -$ -$ 5,088,894$ 10,841,767$ 32,722,085$ 28,808,734$ 18,313,489$ 1,437,530$ -$ -$ 235,722$ 15,250$ 72,375$ 60,800$ 44,500$ 7,000$ -$ -$ - - - - - - - 28,454 - - - - - - - 81,020 113,667 118,773 122,336 126,006 129,786 133,680 137,690 5,434,090$ 10,970,684$ 32,913,233$ 28,991,870$ 18,483,995$ 1,574,316$ 133,680$ 137,690$ - 39,662,661$ 33,776,417$ 26,122,610$ 9,476,540$ 902,201$ 739,885$ 609,205$ 474,514$ Estimated to be funded with General Funds ($412,041); Water, WW and Electric Utility funds ($1,375,561), Sanitation Fund ($43,439), Drainage Fund ($28,959), and C.O. debt ($3,325,000). PROJECTED EXPENDITURES 137 Projected Projected Projected Projected Projected ProjectedFY19FY20FY21FY22FY23FY24 Comments Street/Traffic Projects Southside Safety Improvements - 1,295 1,334 1,374 1,415 1,458 General street maintenance Barron @ Alexandria Signal - 4,090 4,213 4,339 4,469 4,603 Signal maintenance & utility costs Texas Avenue @ Brothers Signal - 4,090 4,213 4,339 4,469 4,603 Signal maintenance & utility costs Dartmouth @ FM 2818 Signal - - 4,090 4,213 4,339 4,469 Signal maintenance & utility costs Future Signal Projects - - 8,180 16,605 17,104 17,617 Signal maintenance & utility costs Lakeway Drive Extension 11,175 11,510 11,856 12,211 12,578 12,955 General street maintenance Holleman & FM2154 Intersection Improvements - - 5,759 5,932 6,110 6,293 General street maintenance Sidewalk Improvement Projects - 2,510 2,585 2,663 2,743 2,825 General maintenance University Drive Pedestrian Improvements Ph II - 2,700 2,781 2,864 2,950 3,039 General maintenance Lick Creek Nature Trail Parking & Trail Head - 5,800 5,974 6,153 6,338 6,528 General maintenance Munson Street Sidewalk Improvements - 3,099 3,192 3,288 3,386 3,488 General maintenance Street/Traffic Projects Subtotal 11,175$ 35,094$ 54,176$ 63,981$ 65,901$ 67,878$ Parks Projects Lincoln Center Addition 52,483 54,057 55,679 57,350 59,070 60,842 Personnel, supplies, utility costs and facilities maintenance Southeast Park - 413,700 338,561 348,718 359,179 369,955 Personnel, equipment, supplies, utility costs and facilities maintenance Parks Projects Subtotal 52,483$ 467,757$ 394,240$ 406,067$ 418,249$ 430,797$ Facility and Technology Projects Library Expansion - 85,000 87,550 90,177 92,882 95,668 Supplies, utility costs, book replacement and facilities maintenance New Police Station - - 200,000 206,000 212,180 218,545 Placeholder for utility costs, supplies, maintenance, etc Fire Station #7 - - - 750,000 1,300,000 1,339,000 Staffing, utility costs, supplies, maintenance, etc Arts Council Building Renovation 31,880 32,836 33,821 34,836 35,881 36,958 Supplies, cable, seasonal personnel Mobile Computing Infrastructure - 7,000 7,210 7,426 7,649 7,879 Computer software maintenance Public Works Compliance Upgrades 6,500 6,695 6,896 7,103 7,316 7,535 Maintenance and support Fleet Upgrades - Oil Pit and Storm Drain - 500 515 530 546 563 Maintenance and support Fleet Fuel System Replacement - - 1,000 1,030 1,061 1,093 Supplies and maintenance Video Surveillance - 85,000 87,550 90,177 92,882 95,668 System maintenance and support Facilities and Technology Projects Totals $ 38,380 $ 217,031 $ 424,542 $ 1,187,279 $ 1,750,397 $ 1,802,909 Total Estimated O&M Costs 102,038$ 719,883$ 872,959$ 1,657,327$ 2,234,547$ 2,301,584$ Governmental Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. 138 Utility Funds The utility funds account for revenues and expenses in the Electric, Water and Wastewater Funds. The Electric, Water and Wastewater Funds’ budgets are prepared using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2017 Working Capital is necessary because the proprietary funds’ financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. The Electric Fund, the Water Fund and the Wastewater Fund account for the operation and maintenance of these Utility services that are self-supported by user fees. Certificates of Obligation (CO) debt has been issued for utility projects since FY08. Prior to that time, Utility Revenue Bonds (URBs) were issued. In FY19, CO debt in the amount of $4,200,000 is projected to be issued for Electric capital improvement projects, CO debt in the amount of $12,957,500 is projected to be issued for Water capital improvement projects and CO debt in the amount of $23,800,000 is projected to be issued for Wastewater capital improvement projects. The approved $4,200,000 debt issue for Electric is intended to help fund the initial Advanced Meter Infrastructure (AMI) implementation. Currently, the FY19 Approved Budget for AMI totals $9,500,000, with $950,000 and $8,550,000 allocated for engineering and construction, respectively. The remaining budget will be funded by transfers from operations. A feasibility study was completed and an RFP released in FY18 that assessed the additional staffing required to pursue AMI implementation, the communication infrastructure required, and the handling of the data obtained from this system. The RFP will include the metering type, communication infrastructure, and meter data management system required for AMI. Electric Fund The projected FY19 Electric Fund revenue totals $105,069,367. There is no FY19 rate increase for the Electric Fund. The FY19 revenue estimate reflects a 0.59% net increase over the FY18 year-end estimate of $104,454,412 due to expected growth. The projected FY19 Electric operating budget totals $76,129,366, reflecting a 1.31% increase from the FY18 revised budget. Seven Service Level Adjustments (SLAs) are included in the FY19 Electric Approved Budget. These SLAs do not include the 3.0 AMI-related FTEs, required for the AMI RFP and initial implementation, which were funded by existing FY18 budget and fund balance. The first of these SLAs, in the amount of $122,184, is for the addition of one Electric Transmission and Distribution (T&D) Supervisor. Currently, the City utilizes contractor crews totaling 17.0 FTEs for distribution construction and tree trimming. A Crew Foreman, a position that typically supervises teams of 3.0 to 5.0 FTEs, currently manages these contractor crews. As a result, the T&D Supervisor will be tasked with the coordination and supervision of the contracted crews to safely and efficiently construct electric distribution infrastructure to meet City and customer demand. A second approved SLA, in the amount of $121,063, is for the addition of one Project Planning Coordinator, who will work under direct supervision of the T&D Superintendent. The Project Planning Coordinator is required to prioritize distribution construction work via the efficient allocation of internal and external resources to meet the goals and schedules of the City while meeting or exceeding the customer needs and expectations. The Project Planning Coordinator will also work closely with the Project Coordinator Supervisor and will back up that position during any absences. The third approved SLA, in the amount of $106,820, is for an additional Geographical Information System (GIS) Analyst. The City’s Electric GIS system generates and involves a significant amount of data and is crucial in maintaining connectivity, land and outage information. This system helps identify outages, determine restoration strategies and organize future infrastructure growth. The current GIS system is managed by one FTE with no redundancy for the responsibilities or succession plan for the position. As a result, the GIS Analyst will provide much needed support for the current staff and system and ensure staff continuity, while better serving customers by managing and maintaining current and future GIS needs. The fourth approved SLA, in the amount of $169,000, is for the addition of a Backyard Bucket Truck. Currently, over one-third of the poles in the City cannot be accessed via climbing and many of the power lines are located along back property lines or are inaccessible with standard bucket trucks and equipment. During normal and storm-related 139 work, Electric is currently limited to a single Backyard Bucket Truck currently in the fleet. The approved additional vehicle will increase the ability of Electric to respond to multiple outages and to work concurrent backyard projects. The vehicle will also provide increased service capabilities and better accessibility while working during outages caused by storms or wildlife, while also assisting capital improvements to infrastructure. The fifth approved SLA, in the amount of $61,000, is for an additional Substation Service Truck. The Substation Division currently consists of five technicians and two vehicles. Over the past eight years, the City’s electric substations have increased from five to seven, with another planned for FY19. Additional compliance requirements mandated by the North American Electric Reliability Corporation (NERC) call for additional maintenance and testing for transmission and substation assets. The approved vehicle will allow existing staff to more maintain and test various locations more efficiently while simultaneously monitoring contracted work performed at the substations. The sixth approved SLA, in the amount of $43,000, is requested to maintain the City’s Energy Conservation Program, consisting of the Energy Audit, Good Cents and the Energy Back II (EBII) Programs. More recent programs include the Residential and Commercial LED Lighting and Connected Thermostat Programs. In FY16 and FY17, customer demand for Energy Conservation Programs rose above budgeted levels by 21% and 7% respectively. The approved SLA will maintain service levels related to the Conservation Programs and will help the City strengthen customer relationships by meeting demand and by providing customer-focused solutions. The seventh approved SLA, totaling $15,000, is for the upgrade of a service vehicle. Currently, a Ford 250 ¾ ton truck is on the FY19 replacement schedule. This vehicle has a reduced load hauling and towing capacity once it is outfitted with the tools and equipment required for daily utility use. Additionally, the vehicle regularly exceeds its load rating when used for routine substation jobs, thus compromising job safety, proficiency and cost efficiency. The SLA proposes upgrading the truck to a 1 ton truck with a gross vehicle weight of 13,200 lbs. in order to meet the increased towing and various tasks that arise from operational demands. The approved FY19 non-operating budget is $39,314,023, including an approved one-time transfer of $10,000,000 from the Electric Fund to the General Government CIP Fund for purposes of building a new City Hall. Additionally, the approved FY19 transfer to the Electric Capital Improvement Projects Fund is $14,975,000 an increase over the $12,850,000 budgeted in FY18. These funds are transferred in lieu of additional debt issuance. The FY19 estimated ending working capital is anticipated to decrease 23.91% when compared to the FY18 estimated ending working capital. This is due to increased budget in FY19 for capital improvement transfers, as detailed above. Each year, the projected ending working capital is evaluated to determine if funds are available above the required 15% reserve for transfer in lieu of additional debt issuance. The projected FY19 working capital meets the 15% working capital requirement as outlined in the Fiscal and Budgetary Policy Statements. Water Fund Total FY19 Water Fund revenue is estimated at $16,963,704. This is a 5.98% increase from the FY18 year-end estimate of $16,006,958, due to a 6% residential and commercial rate increase that was approved for the FY18 Water budget. The rate increase took effect in the fourth quarter of FY18 and is needed to support projected Water Capital Improvement Program (CIP) costs and the ongoing Water operations and maintenance expenses. The total revenue estimate also includes a $301,933 transfer from the System-Wide Water Impact Fee Fund. This transfer is intended to offset debt service payments related to the Well #9 and Well #9 Collection Loop Capital Improvement Projects. The approved FY19 Water Fund operating budget is $8,447,895, or 0.15% greater than the FY18 revised budget. One FY19 SLA, in the amount of $138,947, is approved for the Water Fund. This SLA is for an additional Field Operations Supervisor to assist with existing preventative maintenance, due to system growth, aging infrastructure and increased regulatory and administrative requirements. The current staff requires additional resources to assist with key maintenance items and/or provide necessary safety and training instruction to support current crews. The additional Field Operations Supervisor will increase resources available to meet or exceed preventative maintenance goals and will allow existing Supervisors to provide more technical expertise and training in the field. The approved FY19 non-operating budget is $8,640,848 or 4.80% higher than the FY18 revised non-operating budget. This is primarily due to the approved FY19 transfer of $965,000 to the Water Capital Improvements Project Fund compared to the FY18 transfer of $500,000. These funds are transferred in lieu of additional debt issuance and are used to fund Water capital projects. 140 The estimated FY19 ending working capital is anticipated to decrease 4.78% when compared to the estimated FY18 ending working capital. This decrease is driven primarily by the approved FY19 transfer to the Water Capital Improvements Project Fund, as detailed above. Each year, the projected ending working capital is evaluated to determine if funds are available above the required 15% reserve for this transfer in lieu of additional debt issuance. The projected FY19 working capital meets the 15% working capital requirement as outlined in the Fiscal and Budgetary Policy Statements. Wastewater Fund Total FY19 Wastewater Fund revenue is estimated at $19,222,419. This is a 7.58% increase over the FY18 year-end estimate of $17,868,351. A significant portion of this projected increase is due to an approved 5.00% residential and commercial Wastewater rate increase, which would take effect in FY19. The rate increase is needed to support projected Wastewater Capital Improvement Program (CIP) costs and ongoing Wastewater operations and maintenance expenses. The FY19 revenue estimate also includes a $328,881 transfer from the System-Wide Wastewater Impact Fee Fund. This transfer is intended to offset debt service payments related to the Lick Creek Wastewater Treatment Plant Expansion Capital Improvement Project. The approved FY19 Wastewater Fund operating budget is $7,326,137, which is 6.16% higher than the FY18 revised budget of $6,900,935 and 4.14% higher than the FY18 year-end estimate of $7,034,744. A significant portion of this increase is due to the approved FY19 SLAs, as detailed below. Additionally, the FY18 year-end estimate is over budget and the approved FY19 budget was adjusted to reflect the actual costs incurred in FY18. Two FY19 SLAs are approved for the Wastewater Fund. The first SLA, in the amount of $96,717, is for an additional Plant Operations Maintenance Supervisor, who will be responsible for the development and implementation of a proactive Wastewater Treatment maintenance program. Due to recent regulatory and administrative requirements, current Supervisors are tasked with on-going construction and process control responsibilities. As a result, this SLA would provide an additional individual for the development and implementation of proper training in order to execute an effective preventative maintenance program. In doing so, the position will assist in reducing reactive maintenance costs and will allow other Supervisors to focus on capital projects, operational needs and regulatory compliance. The second SLA, in the amount of $135,217, is for a Power & Control (P&C)/SCADA Supervisor. This individual will direct P&C tasks and will provide training and career growth opportunities for P&C Specialists. The Supervisor would also assist with preventative system-wide emergency generator maintenance. The Supervisor would also assist with SCADA responsibilities when those staff are unavailable and would likely assist with SCADA position succession planning. The approved FY19 Wastewater Fund non-operating budget is $16,591,939, which is 25.77% higher than the FY18 revised non-operating budget. This increase is driven almost exclusively by an increase in required debt service payments in FY19 and an approved increase in the capital projects transfer. In FY18, $7,125,000 was budgeted for this transfer, whereas the approved FY19 transfer totals $10,025,000. Additionally, the budget FY18 debt service expense was $4,506,475 compared to the FY19 total of $4,891,553, an 8.54% increase. The increases in the capital projects transfer and debt service expense are related to the expansion and improvement of various Wastewater infrastructure, such as the Lick Creek Wastewater Treatment Plant Expansion Capital Improvement Project. The estimated FY19 ending working capital is anticipated to decrease 60.97% when compared to the FY18 estimated ending working capital. As explained above, this decrease is driven primarily by the increased capital projects transfer to the Wastewater Capital Improvements Projects Fund and the increased debt service expense. Each year, the projected ending working capital is evaluated to determine if funds are available above the required 15% reserve for transfer in lieu of additional debt issuance. The projected FY19 working capital meets the 15% reserve requirement as outlined in the Fiscal and Budgetary Policy Statements. The transfer of working capital for use on capital projects had been planned and forecasted and will be monitored closely. 141 E L E CT R I C U T I L I T Y CITY OF COLLEGE STATION City M a na g er D ep uty City M a na g er D irec tor Comp lia nc e O ffic er Comp lia nc e A d min/ B ud g et M a na g er W a reh ous e/ S up p ort S ta ff E lec tric S ys tem A na lys ts A s s is ta nt D irec tor S CA D A L ea d S CA D A E nerg y S up erv is or E nerg y A ud itor S ub s ta tion M etering S up erintend ent S ub s ta tion/ M eters A s s is ta nt D irec tor D es ig nS up erv is or D es ig n U tility O p era tions / T & D S up erintend ent O p era tors T ra ns mis s ion & D is trib ution 142 City of College StationElectric Fund Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19REVENUES Residential 54,794,366$55,653,557$55,792,994$56,350,924$56,350,924$1.25% Commercial/ Industrial 40,123,971 40,431,405 40,343,411 40,746,845 40,746,845 0.78% TDA 4,169,837 4,232,385 4,232,385 4,295,871 4,295,871 1.50% Other Sales 107,644 106,481 110,715 112,929 112,929 6.06% Other Operating 1,982,419 2,028,278 2,043,849 1,622,943 1,622,943 -19.98% Investment Earnings 371,675 303,503 616,735 622,902 622,902 105.24% Other Nonoperating/Street Light Transfer 1,229,202 1,322,931 1,314,323 1,316,953 1,316,953 -0.45% Total Revenues 102,779,114$104,078,540$104,454,412$ 105,069,367$ 105,069,367$0.95% EXPENDITURES AND TRANSFERS Administration*2,722,253$3,167,033$3,144,334$3,073,465$3,318,465$4.78% Transmission/ Distribution*7,275,583 8,274,320 8,167,478 8,730,780 9,109,092 10.09% Purchased Power/Wheeling Charges*56,424,103 61,006,000 58,408,000 61,022,000 61,022,000 0.03% Direct Capital*242,849 463,670 312,000 421,835 436,590 -5.84% Net Gen/Admin Transfers 1,875,413 2,237,017 2,237,017 2,243,219 2,243,219 0.28% Total Operating, Expenditures and Transfers 68,540,201$75,148,040$72,268,829$75,491,299$76,129,366$1.31% NONOPERATING EXPENDITURES Debt Service 5,766,642$5,780,408$5,780,408$6,008,005$6,008,005$3.94% Contingency - 150,000 - 150,000 150,000 0.00% Transfer to Gen'l Fund (In Lieu of Franchise Fees)8,021,864 8,128,956 8,128,956 8,181,018 8,181,018 0.64% ERP System Replacement 280,000 - - - - N/A Capital Projects Funding 14,600,000 12,850,000 12,850,000 24,975,000 24,975,000 94.36% Other 82,163 - - - - N/A Total Non Operating Expenditures 28,750,669$26,909,364$26,759,364$39,314,023$39,314,023$46.10% Total Expenditures and Transfers 97,290,870$102,057,404$99,028,193$114,805,322$ 115,443,389$13.12% Increase/Decrease in Working Capital, modified accrual budgetary basis 5,488,244$2,021,136$5,426,219$(9,735,955)$(10,374,022)$ Measurement Focus Increase (Decrease)361,743$ Beginning Working Capital, accrual basis of accounting 32,104,039$37,954,026$37,954,026$43,380,245$43,380,245$ Ending Working Capital, accrual basis of accounting 37,954,026$39,975,162$43,380,245$33,644,290$33,006,223$ *Administration, Transmission/Distribution, Purchased Power/Wheeling Charges and Direct Capital make up the Operations & Maintenance portion of the Electric Budget. Residential53.63% Commercial/ Industrial38.78% TDA4.09% Other Sales0.11% Other Operating1.54% Investment Earnings0.59% Other Nonoperating/Street Light Transfer1.25% Electric Fund -Sources Administration*2.87% Transmission/ Distribution*… Purchased Power/Wheeling Charges*52.86% Direct Capital*0.38% Net Gen/Admin Transfers1.94% Debt Service5.20%Contingency0.13% Transfer to Gen'l Fund (In Lieu of Franchise Fees)7.09% Capital Projects Funding21.63% Electric Fund -Uses 143 City of College StationElectric Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Warehouse 419,120$ 358,367$ 450,282$ 358,585$ 358,585$ 0.06%Operations Administration 2,303,133 2,808,666 2,694,052 2,714,880 2,959,880 5.38%Substations 1,348,423 1,672,753 1,578,278 1,693,890 1,693,890 1.26%Utility Dispatch 1,722,747 1,357,695 1,502,407 1,406,041 1,406,041 3.56%Electric Compliance 304,827 329,163 333,406 339,711 339,711 3.20%Engineering & Design 711,317 866,808 806,081 890,835 992,080 14.45%Energy Conservation 529,748 533,325 530,426 540,373 583,373 9.38%Tranmission / Distribution 2,646,690 3,112,683 3,033,920 3,072,120 3,306,187 6.22%SCADA 11,831 389,894 370,961 510,654 510,654 30.97%AMI - 11,999 11,999 277,156 277,156 2209.83% Purchased Power/Wheeling Charges 56,424,103 61,006,000 58,408,000 61,022,000 61,022,000 0.03%Direct Capital 242,849 463,670 312,000 421,835 436,590 -5.84% TOTAL 66,664,788$ 72,911,023$ 70,031,812$ 73,248,080$ 73,886,147$ 1.34% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 7,154,039$ 7,681,409$ 7,947,339$ 8,259,538$ 8,587,850$ 11.80%Supplies 656,685 617,169 634,555 728,176 730,176 18.31%Maintenance 252,041 291,977 250,398 300,279 306,279 4.90%Purchased Services 1,935,070 2,850,798 2,479,520 2,516,252 2,803,252 -1.67%Purchased Power/Wheeling Charges 56,424,103 61,006,000 58,408,000 61,022,000 61,022,000 0.03%Direct Capital 242,849 463,670 312,000 421,835 436,590 -5.84% TOTAL 66,664,788$ 72,911,023$ 70,031,812$ 73,248,080$ 73,886,147$ 1.34% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Warehouse / Operations Administration 13.50 13.50 14.50 14.50 14.50 0.00% Transmission / Distribution Administration 61.00 63.00 66.00 67.00 70.00 6.06% TOTAL 74.50 76.50 80.50 81.50 84.50 4.97% Service Level Adjustments One- Time Recurring Total Electric T&D Supervisor 4,590$ 117,594$ 122,184$ Project Planning Coordinator 4,590 116,473 121,063GIS Analyst 5,575 101,245 106,820Backyard Bucket Truck 165,000 4,000 169,000Substation Service Truck 57,000 4,000 61,000Increase for Energy Programs - 43,000 43,000Substation Service Truck Upgrade 15,000 - 15,000 Electric SLA Total 251,755$ 386,312$ 638,067$ 144 Debt Service Requirements Electric Fund All Electric URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY19 3,840,000 2,168,005 6,008,005 53,215,000 FY20 4,070,000 1,964,794 6,034,794 49,375,000 FY21 4,215,000 1,797,809 6,012,809 45,305,000 FY22 4,290,000 1,622,652 5,912,652 41,090,000 FY23 4,255,000 1,432,622 5,687,622 36,800,000 FY24 4,095,000 1,244,084 5,339,084 32,545,000 FY25 3,960,000 1,066,063 5,026,063 28,450,000 FY26 3,880,000 891,961 4,771,961 24,490,000 FY27 3,470,000 738,547 4,208,547 20,610,000 FY28 3,440,000 611,150 4,051,150 17,140,000 FY29 3,095,000 495,288 3,590,288 13,700,000 FY30 2,335,000 394,864 2,729,864 10,605,000 FY31 2,235,000 301,439 2,536,439 8,270,000 FY32 1,970,000 208,939 2,178,939 6,035,000 FY33 1,500,000 131,830 1,631,830 4,065,000 FY34 955,000 78,030 1,033,030 2,565,000 FY35 380,000 50,652 430,652 1,610,000 FY36 395,000 37,185 432,185 1,230,000 FY37 410,000 22,892 432,892 835,000 FY38 425,000 7,756 432,756 425,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38ELECTRIC FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 145 ELECTRIC DEPARTMENT STRATEGIC PLAN I.Mission Statement Provide high quality, customer-owned electric service to our customers in College Station through: Exceptional reliability Outstanding customer service Controlling costs and rates Anticipating future needs Improving the quality of life through dependable service II.Top 5 Departmental Goals for FY19 1. Manage power supply contract(s) and evaluate the results of a Cost of Service and Rate Study to make recommendations for a strategic implementation which best utilizes the financial assets of the utility.a.Strategic Initiative: Core Services and Infrastructure 2. Compliance with state and federal regulatory authorities. a.Strategic Initiative: Financially Sustainable City 3. Provide service to extensive growth in the service territory and the redevelopment ofthe Northgate area. Implement Electric AMI if directed.a.Strategic Initiative: Core Services and Infrastructure b.Strategic Initiative: Diverse Growing Economy 4. Develop and maintain a trained and knowledgeable electric utility workforce.a.Strategic Initiative: Core Services and Infrastructure 5. Culture of Safety: Plan, design, construct, and maintain the electric system to ensure employee and public safety.a.Strategic Initiative: Core Services and Infrastructure III.Key Departmental Issues & Needs and Potential Responses a.Issue: Employee Retention and Succession Planningi.Plan of Action: Emphasizing “hiring for attitude” in the recruitment process.ii.Plan of Action: Create a culture of accountability and pride in work.iii.Plan of Action: Create an environment of healthy work behaviors that rewardexceptional performance and encourage learning. iv.Plan of Action: Focus on recruiting, developing, and retaining a quality workforce.v.Plan of Action: Encourage longevity, career growth, and promotion within theorganization by mentoring new recruits, encouraging personal development,and recognizing leadership qualities in strategic-minded employees. vi.Plan of Action: Stay current with industry best practices by offering a varietyof training opportunities. b. Issue: Competitive Compensation 146 ELECTRIC DEPARTMENT STRATEGIC PLAN i.Plan of Action: Continue to address areas of concern for competitive salaries. ii.Plan of Action: Benchmark labor markets that have recruited CSU personnel.iii.Plan of Action: Update compensation survey on a periodic basis to maintaincompetitiveness. c.Issue: Unfunded Mandates from Regulatory Agencies i.Plan of Action: Stay abreast of changing regulatory requirements as bestpossible to minimize current budget impacts and to provide for future fundingand education to meet evolving compliance standards.ii.Plan of Action: Maintain and develop subject matter experts (SME’s) for auditable occurrences. d. Issue: Safety of Personnel / Safe Work Practicesi.Plan of Action: Utilize, train, and enforce the safety standards in the CSUadopted APPA Safety Manual. ii.Plan of Action: Involve employees in presenting training on the APPA Safety Manual. e.Issue: Successfully transition to and develop Department Specific and CitywideSoftware i.Plan of Action: Implement ICE and GIS projects. ii.Plan of Action: Evaluate business processes and use best practices to minimizemanual workload while maintaining the integrity of the transactions and datarecords. f.Issue: Address Aging Office and Warehouse Buildings for Water and Electric i.Plan of Action: Implement fifteen year plan for office and space needs.ii.Plan of Action: Update property layout and needs. g.Issue: Implement Electric AMI (if directed) i.Plan of Action: Add required staffing and identify space requirements. ii.Plan of Action: Issue and evaluate RFP(s).iii.Plan of Action: Install and test communication system, MDM system, andsystem interfaces.iv.Plan of Action: Transition to AMI meters. IV.Key Performance Indicators (KPIs)The College Station City Council has set the strategic direction for the city governmentthrough development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V- Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPIlisted below corresponds to at least one of the seven goals set by the City Council. 147 ELECTRIC DEPARTMENT STRATEGIC PLAN City Council Goal Measure 2017 2018 2019 Goal II-Financial Sustainability Meet budget requirements and provide projections MEET MEET MEET III-Core Services & Infrastructure Meet Compliance goals and requirements MEET MEET MEET III-Core Services & Infrastructure Meet reliability indices MEET MEET MEET III-Core Services & Infrastructure Meet energy efficiency goals MEET MEET MEET III-Core Services & Infrastructure Provide effective safety programs and maintain safe facilities MEET MEET MEET 148 149 W A T E R S E R V I CE S CITY OF COLLEGE STATION City M a na g er D ep uty City M a na g er D irec tor A s s is ta nt D irec tor Pla nt O p era tions M a na g er W a s tew a ter T rea tment S up erv is or Pla nt L ea d s Pla nt O p era tors S CA D A A na lys t Pow er & Control S p ec ia lis ts W a ter Prod uc tion S up erv is or L ea d W a ter Prod uc tion O p W a ter Prod uc tion O p era tors F ield O p era tions M a na g er M a intena nc e S up erv is ors Crew L ea d er F ield L a b orers O p era tors E ng ineering O p era tions M a na g er G ra d ua te E ng ineer G ra d ua te E ng ineer A s s et M a na g ement Coord ina tor S ta ff A s s is ta nts G I S A na lys t Pa rt T ime G I S A s s is ta nt W a ter R es ourc es Coord ina tor E nv ironmenta l M a na g er E nv ironmenta l S up erv is or E nv I ronmenta l T ec h nic ia ns L a b S up erv is or L a b T ec h nic ia ns R eg ula tory Comp lia nc e Coord ina tor 150 City of College Station Water Fund Fund Summary 10/17/18 1:25 PM FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 REVENUES Residential 8,453,826$ 9,293,828$ 8,614,843$ 9,266,685$ 9,266,685$ -0.29% Commercial/ Industrial 6,125,694 6,626,370 6,140,988 6,605,647 6,605,647 -0.31% Commercial/Sale of Effluent - - 254,906 - - N/A Other Operating 740,610 729,330 525,621 664,733 664,733 -8.86% Impact Fee Revenue for Capital Projects - 359,152 325,000 301,933 301,933 -15.93% Investment Earnings 50,496 46,472 82,779 60,000 60,000 29.11% Other Non-Operating 29,118 47,887 62,821 64,706 64,706 35.12% Total Revenues 15,399,744$ 17,103,039$ 16,006,958$ 16,963,704$ 16,963,704$ -0.81% EXPENDITURES AND TRANSFERS Production*2,910,012$ 2,867,272$ 2,697,072$ 2,679,284$ 2,679,284$ -6.56% Distribution*3,119,311 3,286,854 3,339,466 3,380,959 3,513,876 6.91% Direct Capital*138,342 50,000 81,423 50,000 56,030 12.06% General & Administrative Transfers 2,063,040 2,230,918 2,230,918 2,198,705 2,198,705 -1.44% Total Operating Expenditures & Transfers 8,230,705$ 8,435,044$ 8,348,879$ 8,308,948$ 8,447,895$ 0.15% NONOPERATING EXPENDITURES Debt Service 5,639,136$ 6,027,843$ 6,027,843$ 6,024,913$ 6,024,913$ -0.05% Capital Projects - 500,000 500,000 965,000 965,000 93.00% Contingency - 50,000 - 50,000 50,000 0.00% ERP System Replacement - 105,000 105,000 - - -100.00% Utility Transfer to General Fund 1,546,447 1,561,912 1,561,912 1,600,935 1,600,935 2.50% Other - - 34,520 - - N/A Total Nonoperating Expenditures 7,185,583$ 8,244,755$ 8,229,275$ 8,640,848$ 8,640,848$ 4.80% Total Expenditures & Transfers 15,416,288$ 16,679,799$ 16,578,154$ 16,949,796$ 17,088,743$ 2.45% Increase/Decrease in Working Capital, modified accrual budgetary basis (16,544)$ 423,240$ (571,196)$ 13,908$ (125,039)$ Measurement Focus Increase (Decrease)20,983$ Beginning Working Capital, accrual basis of accounting 3,180,684$ 3,185,123$ 3,185,123$ 2,613,927$ 2,613,927$ Ending Working Capital, accrual basis of accounting 3,185,123$ 3,608,363$ 2,613,927$ 2,627,835$ 2,488,888$ *Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget. Residential54.63%Commercial/ Industrial38.94% Other Operating3.92%Impact Fee Revenue for Capital Projects 1.78% Investment Earnings0.35% Other Non-Operating0.38% Water Fund - Sources Production* 15.68% Distribution*20.56% Direct Capital*0.33% General & Administrative Transfers12.87% Debt Service 35.26% Capital Projects 5.65% Contingency 0.29% Utility Transfer to General Fund9.37% Water Fund - Uses 151 City of College Station Water Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Production 2,910,012$ 2,867,272$ 2,697,072$ 2,679,284$ 2,679,284$ -6.56% Distribution 3,119,311 3,286,854 3,339,466 3,380,959 3,513,876 6.91% Direct Capital 138,342 50,000 81,423 50,000 56,030 12.06% TOTAL 6,167,665$ 6,204,126$ 6,117,961$ 6,110,243$ 6,249,190$ 0.73% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 2,906,002$ 3,130,551$ 2,923,119$ 3,144,996$ 3,236,413$ 3.38% Supplies 830,136 556,494 630,748 565,545 567,545 1.99%Maintenance 118,676 107,396 133,858 119,698 122,198 13.78% Purchased Services 1,957,978 2,143,873 2,168,548 2,014,726 2,051,726 -4.30%Other Assessments/Fees 216,530 215,812 180,265 215,278 215,278 -0.25% Direct Capital 138,342 50,000 81,423 50,000 56,030 12.06% TOTAL 6,167,665$ 6,204,126$ 6,117,961$ 6,110,243$ 6,249,190$ 0.73% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Production 5.00 5.00 5.00 5.00 5.00 0.00% Distribution 26.00 29.50 36.00 36.00 37.00 2.78% TOTAL 31.00 34.50 41.00 41.00 42.00 2.44% Service Level Adjustments One -Time Recurring Total Field Operations Maintenance Supervisor 42,030$ 96,917$ 138,947$ Water Services SLA Total 42,030$ 96,917$ 138,947$ 152 Debt Service Requirements Water Fund All Water URB, GO and CO Series FISCAL YEAR PRINICIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY19 4,035,000 1,989,913 6,024,913 48,265,000 FY20 4,265,000 1,786,071 6,051,071 44,230,000 FY21 4,390,000 1,598,846 5,988,846 39,965,000 FY22 3,495,000 1,423,846 4,918,846 35,575,000 FY23 3,250,000 1,262,222 4,512,222 32,080,000 FY24 3,440,000 1,097,196 4,537,196 28,830,000 FY25 3,640,000 923,246 4,563,246 25,390,000 FY26 3,455,000 749,021 4,204,021 21,750,000 FY27 3,010,000 610,594 3,620,594 18,295,000 FY28 2,345,000 516,659 2,861,659 15,285,000 FY29 1,945,000 440,854 2,385,854 12,940,000 FY30 1,495,000 375,905 1,870,905 10,995,000 FY31 1,555,000 312,866 1,867,866 9,500,000 FY32 1,615,000 246,557 1,861,557 7,945,000 FY33 1,480,000 187,256 1,667,256 6,330,000 FY34 1,535,000 132,906 1,667,906 4,850,000 FY35 1,130,000 87,730 1,217,730 3,315,000 FY36 1,170,000 52,184 1,222,184 2,185,000 FY37 775,000 21,416 796,416 1,015,000 FY38 240,000 4,380 244,380 240,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38WATER FUND PRINCIPAL AND INTEREST INTEREST PRINICIPAL 153 City of College Station Wastewater Fund Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 REVENUES Residential 13,882,806$ 13,853,215$ 14,264,578$ 14,549,870$ 15,263,099$ 10.18% Commercial/ Industrial 2,871,596 2,940,104 2,832,348 2,888,995 3,030,612 3.08% Other Operating 288,383 325,476 192,750 343,769 343,769 5.62% Impact Fee Revenue for Capital Projects - 330,075 330,075 328,881 328,881 -0.36% Investment Earnings 96,533 74,811 220,900 227,527 227,527 204.14% Other Non-Operating 22,061 29,303 27,700 28,531 28,531 -2.63% Total Revenues 17,161,378$ 17,552,984$ 17,868,351$ 18,367,573$ 19,222,419$ 9.51% EXPENDITURES AND TRANSFERS Sewer Collection*1,472,189$ 1,619,499$ 1,572,821$ 1,719,136$ 1,719,136$ 6.15% Sewer Treatment*4,065,393 4,063,116 4,256,643 4,176,824 4,408,758 8.51% Direct Capital*127,185 42,700 29,661 42,700 42,700 0.00% Gen/Admin Transfer 1,208,850 1,175,620 1,175,620 1,155,543 1,155,543 -1.71% Total Operating Expeditures and Transfers 6,873,617$ 6,900,935$ 7,034,744$ 7,094,203$ 7,326,137$ 6.16% NONOPERATING EXPENDITURES Debt Service 4,490,350$ 4,506,475$ 4,506,475$ 4,891,553$ 4,891,553$ 8.54% Other/Miscellaneous 59,421 - - - - N/A Capital Projects 1,750,000 7,125,000 7,125,000 10,025,000 10,025,000 40.70% Contingency - 50,000 - 50,000 50,000 0.00% ERP System Replacement 105,000 - - - - N/A Utility Transfer to General Fund 1,466,922 1,510,930 1,510,930 1,625,386 1,625,386 7.58% Total Nonoperating Expenditures 7,871,693$ 13,192,405$ 13,142,405$ 16,591,939$ 16,591,939$ 25.77% Total Expenditures and Transfers 14,745,310$ 20,093,340$ 20,177,149$ 23,686,142$ 23,918,076$ 19.03% Increase/Decrease in Working Capital, modified accrual budgetary basis 2,416,068$ (2,540,356)$ (2,308,798)$ (5,318,569)$ (4,695,657)$ Measurement Focus Increase (Decrease)(2,240,360)$ 2,392,190$ 2,392,190$ Beginning Working Capital, accrual basis of accounting 7,442,402$ 7,618,110$ 7,618,110$ 7,701,502$ 7,701,502$ Ending Working Capital, accrual basis of accounting 7,618,110$ 7,469,944$ 7,701,502$ 2,382,933$ 3,005,845$ * Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget. Residential79.40% Commercial/ Industrial15.77% Other Operating 1.79%Impact Fee Revenue for Capital Projects 1.71% Investment Earnings 1.18% Other Non- Operating0.15% Wastewater Fund - Sources Sewer Collection* 7.19% Sewer Treatment* 18.43% Direct Capital* 0.18% Gen/Admin Transfer4.83%Debt Service20.45% Capital Projects 41.91% Contingency0.21% Utility Transfer to General Fund6.80% Wastewater Fund - Uses 154 City of College Station Wastewater Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Collection 1,472,189$ 1,619,499$ 1,572,821$ 1,719,136$ 1,719,136$ 6.15%Treatment 4,065,393 4,063,116 4,256,643 4,176,824 4,408,758 8.51% Direct Capital 127,185 42,700 29,661 42,700 42,700 0.00% TOTAL 5,664,766$ 5,725,315$ 5,859,124$ 5,938,660$ 6,170,594$ 7.78% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 2,655,937$ 2,935,343$ 3,112,847$ 3,151,393$ 3,334,227$ 13.59% Supplies 759,185 770,787 709,686 748,071 755,671 -1.96%Maintenance 191,752 184,785 205,478 216,033 218,533 18.26% Purchased Services 1,930,707 1,791,700 1,801,452 1,780,463 1,819,463 1.55%Direct Capital 127,185 42,700 29,661 42,700 42,700 0.00% TOTAL 5,664,766$ 5,725,315$ 5,859,124$ 5,938,660$ 6,170,594$ 7.78% PERSONNEL FY18 FY19 FY19 % Change inFY16FY17RevisedApprovedApprovedBudget from Actual Actual Budget Base Budget Budget FY18 to FY19 Collection 24.00 24.00 17.00 17.00 17.00 0.00% Treatment 27.00 28.00 29.00 29.00 31.00 6.90% TOTAL 51.00 52.00 46.00 46.00 48.00 4.35% Service Level Adjustments One -Time Recurring Total Plant Operations Maintenance Supervisor 3,000$ 93,717$ 96,717$ Lead Power & Control Supervisor (Crew Leader)34,500 100,717 135,217 Wastewater Total 37,500$ 194,434$ 231,934$ 155 Debt Service Requirements Wastewater All Wastewater URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY19 3,130,000 1,761,553 4,891,553 42,170,000 FY20 3,340,000 1,565,320 4,905,320 39,040,000 FY21 3,430,000 1,425,853 4,855,853 35,700,000 FY22 2,660,000 1,296,898 3,956,898 32,270,000 FY23 2,435,000 1,181,658 3,616,658 29,610,000 FY24 2,530,000 1,067,498 3,597,498 27,175,000 FY25 2,385,000 956,443 3,341,443 24,645,000 FY26 2,495,000 845,976 3,340,976 22,260,000 FY27 2,385,000 742,994 3,127,994 19,765,000 FY28 2,105,000 651,946 2,756,946 17,380,000 FY29 2,035,000 566,873 2,601,873 15,275,000 FY30 2,125,000 483,942 2,608,942 13,240,000 FY31 2,190,000 393,419 2,583,419 11,115,000 FY32 2,055,000 300,880 2,355,880 8,925,000 FY33 1,725,000 221,193 1,946,193 6,870,000 FY34 1,640,000 152,940 1,792,940 5,145,000 FY35 910,000 104,705 1,014,705 3,505,000 FY36 945,000 73,943 1,018,943 2,595,000 FY37 975,000 41,416 1,016,416 1,650,000 FY38 675,000 12,319 687,319 675,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38WASTEWATER FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 156 WATER SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement Protect public health and enable economic growth at a reasonable cost, by providing potable and palatable drinking water in adequate quantities for firefighting, as well as the sanitary collection and proper treatment of wastewater – all within the direction of the College Station City Council and regulatory framework of the Texas Commission on Environmental Quality, Texas Department of State Health Services, US Environmental Protection Agency, and the Brazos Valley Groundwater Conservation District. II. Top Departmental Goals for FY19 1.Goal: Keep Water production and distribution capacities ahead of demand a.Strategic Initiative: Core Services and Infrastructure 2.Goal: Keep Wastewater collection and treatment capacities ahead of demand a.Strategic Initiative: Core Services and Infrastructure 3.Goal: Attract and retain an engaged and highly professional staff a.Strategic Initiative: Core Services and Infrastructure 4.Goal: Meet or exceed all Regulatory standards and requirements a.Strategic Initiative: Core Services and Infrastructure 5.Goal: Enhance effective water conservation strategies a.Strategic Initiative: Sustainable City III. Key Departmental Issues & Needs and Potential Responses 1.Issues: Water supply & infrastructure must meet future demands. a.Plan of Action: Work with P&DS to implement the Land Use Plan in the Comprehensive Plan b.Plan of Action: Implement 2016 update of the Water Master Plan through the budget process. c.Plan of Action: Update extended period simulation water system model as growth occurs d.Plan of Action: Develop Capital Improvement Plan to meet future needs e.Plan of Action: Revise BVGCD Rules to protect Historic Usage 2.Issues: Extend water supply with Water Conservation and Re-use. a.Plan of Action: Revise Water Conservation Rebates to get better results b.Plan of Action: Revise Subdivision Regulations to promote water conservation c.Plan of Action: Update Reclaimed Water Capital Plan as part of water master plan update in 2020 d.Plan of Action: Summarize water supply options and present to Council. 3.Issues: Wastewater collection & treatment must meet current regulations and future demands. a.Plan of Action: Complete full update of Wastewater CIP in 2019 b.Plan of Action: Reduce Inflow and Infiltration by implementing and enforcing the Private Lateral Ordinance and promoting private infrastructure rehabilitation during rehabilitation projects 157 WATER SERVICES DEPARTMENT STRATEGIC PLAN c.Plan of Action: Rehabilitate and increase capacity of the collection system to eliminate predictable Sanitary Sewer Overflows. d.Plan of Action: Execute capacity expansion of Lick Creek WWTP 4.Issues: Provide workforce proper compensation and incentives. a.Plan of Action: Update compensation plan for identified positions, “worst first”. b.Plan of Action: Maintain Cross Training Certification Pay Plan. 5.Issues: Maintain efficient operations and excellent customer service. a.Plan of Action: Successfully accomplish all Performance Indicators b.Plan of Action: Evaluate the cost effectiveness of corrosion study / pipe condition assessment / pipe replacement. c.Plan of Action: Maintain APWA Accreditation standards d.Plan of Action: Execute two Rehabilitation projects every year e.Plan of Action: Perform “cost of service” Rate study in 2019 f.Plan of Action: Leverage ICE Project to provide most efficient delivery of service and maximize asset management. IV. Key Performance Indicators (KPIs) City Council Goal Measure 2017 2018 2019 Goal III-Core Services & Infrastructure Water/WW – Full APWA accreditation Full Full Full III-Core Services & Infrastructure Water/WW – Provide Excellent Customer Service; Rated Excellent or Good in Citizen Survey 92% 92% 92% III-Core Services & Infrastructure Water/WW – Technology practices are AWWA “Best in Class” Best Best Best III-Core Services & Infrastructure Water/WW – Compliance with Reporting requirements, % reports filed timely 100% 100% 100% III-Core Services & Infrastructure Water – Compliance with Standards, % of water sold in compliance 100% 100% 100% III-Core Services & Infrastructure Water – Minimize “unbilled” water, to 10% or below 8% 9% 8% VII-Sustainable City Water – continue reducing per capita daily use to 140 gallons by 2024 per TWDB. 146 147 140 III-Core Services & Infrastructure Water – Adequate capacity; Peak day demand below 90% of max day capacity 70% 69% 80% III-Core Services & Infrastructure Water – Adequate capacity; Annual demand below 22,626 af/yr maximum 60% 60% 70% III-Core Services & Infrastructure Wastewater – Compliance with Treatment Stds, effluent meeting regs 100% 100% 100% III-Core Services & Infrastructure Wastewater - Adequate capacity; % capacity used at CC/LC 65/65% 78/66% 70/70% VII-Sustainable City Wastewater – Maximize re-use; million gallons reclaimed past 12 months 40 27 45 158 Solid Waste Fund The Solid Waste Fund is a user-fee, self-supported enterprise fund that accounts for the activities of collecting and disposing of residential and commercial refuse in the City. The residential operation services include weekly collection of garbage, bulky and brush items and bi-weekly recycling. Commercial operations provides commercial dumpster, cart and roll-off container collection and disposal services between one and six times per week. This fund is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2017 Working Capital is necessary because the proprietary fund’s financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. FY19 revenues for the fund are estimated to be $10,862,196 which is an 8.01% increase over the FY18 revised budget primarily due to projected growth and the rate increase approved by Council in June 2018. A comprehensive solid waste cost of service and rate design study was completed in FY18 with the assistance of consulting firm Burns & McDonnell. Residential and commercial rates have been designed that will cover the total cost of providing services and to equitably distribute the cost to customers. In addition, Internal Audit conducted a performance audit of Solid Waste and recommendations are being implemented by City Staff to increase operating efficiencies while meeting customer service expectations. Other operating revenue is projected to increase due to the addition of penalties and late fee revenue allocated to Solid Waste as part of the utility billing software conversion in FY19. The approved operations and maintenance budget for residential and commercial Solid Waste operations for FY19 is $8,651,991. There are two SLAs approved for FY19: $457,633 for the addition of a residential route manager and an automated side-loader truck, and a second $25,000 SLA approved for a residential solid waste and recycling guide and calendar. Continued growth in the City requires additional collection personnel with a vehicle and will maximize route efficiency. The Solid Waste & Recycling Guide will assist in educating residents about available Solid Waste services. Funding in the amount of $49,190 is approved in the Solid Waste Fund for Keep Brazos Beautiful (KBB) for operations, the Demonstration Garden at Texas Ave & George Bush location, beautification along with litter abatement, and educational programs. Non-operating expenditures are approved for $1,137,963. Included is $785,000 for the utility transfer to the General Fund as well as $352,963 for the Twin Oaks Landfill debt service payment. The expenditure for the debt service payment will be offset by reimbursement received from the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.). Total FY19 approved expenditures for the Solid Waste Fund are $10,766,337. The FY19 Solid Waste ending working capital is expected to increase by 5.40% from the estimated FY18 ending working capital due to a change in the residential and commercial rates approved in FY18. The FY19 working capital is projected to meet the 15% working capital requirement as outlined in the Fiscal and Budgetary policy. 159 City of College Station Solid Waste Fund Fund Summary last reviewed: 07/16/13 at 7:45am FY18 FY18 FY19 FY19 % Change in 10/22/18 3:05 PM FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19REVENUESResidential5,687,038$6,080,392$6,036,331$6,697,244$6,697,244$10.14% Commercial / Industrial 3,395,203 3,544,998 3,544,998 3,651,348 3,651,348 3.00% Other Operating 62,680 58,421 59,155 143,536 143,536 145.69%Investment Earnings 11,485 8,834 16,852 17,105 17,105 93.63%Payment from BVSWMA, Inc. for Debt Service 345,139 363,781 363,781 352,963 352,963 -2.97% Other Non Operating 38,262 - - -- N/A Total Revenues 9,539,807$10,056,426$ 10,021,117$ 10,862,196$ 10,862,196$8.01% EXPENDITURES AND TRANSFERSResidential*4,688,458$4,732,812$4,692,483$4,780,354$5,262,987$11.20% Commercial*3,193,312 3,075,530 3,087,548 3,389,004 3,389,004 10.19%General & Admin Transfers 816,960 862,670 862,670 877,193 877,193 1.68%Outside Agency Funding 45,223 49,190 49,190 49,190 49,190 0.00%Contingency - 25,000 - 50,000 50,000 100.00% Total Operating Expenditures & Transfers 8,743,953$8,745,202$8,691,891$9,145,741$9,628,374$10.10% NONOPERATING EXPENDITURES/TRANSFERSUtility Transfer to General Fund 730,000$735,000$735,000$785,000$785,000$6.80% Transfers In - Street Sweeping (220,761)- - - - N/A Debt Service 365,428 363,781 363,781 352,963 352,963 -2.97%Total Non Operating Expenditures 874,667$1,098,781$1,098,781$1,137,963$1,137,963$3.57% Total Operating & Non Operating Expenditures 9,618,620$9,843,983$9,790,672$10,283,704$ 10,766,337$9.37% Increase/Decrease in Working Capital, modified accrual budgetary basis (78,813)$212,443$230,445$578,492$95,859$ Measurement Focus Increase (Decrease)(33,815)$ Beginning Working Capital, accrual basis of accounting 1,657,265$1,544,637$1,544,637$1,775,082$1,775,082$ Ending Working Capital, accrual basis of accounting 1,544,637$1,757,080$1,775,082$2,353,574$1,870,941$ *Residential and Commercial Operations are the O&M portion of the Solid Waste Fund budget. Residential61.66% Commercial / Industrial33.62% Pmt from BVSWMA, Inc.-Debt Service3.25% Other1.47% Solid Waste Fund -Sources Residential48.89% Commercial31.48% General & Admin Tfs8.15% Utility Tf to GF7.29%Debt Service3.28% Outside Agency Funding0.46% Contingency0.45% Solid Waste Fund -Uses 160 FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Residential Collection 4,688,458$ 4,732,812$ 4,692,483$ 4,780,354$ 5,262,987$ 11.20% Commercial Collection 3,193,312 3,075,530 3,087,548 3,389,004 3,389,004 10.19% TOTAL 7,881,770$ 7,808,342$ 7,780,031$ 8,169,358$ 8,651,991$ 10.80% FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 2,356,725$ 2,412,463$ 2,500,351$ 2,502,399$ 2,557,032$ 5.99%Supplies 362,306 565,686 470,275 562,245 586,245 3.63% Maintenance 679,899 691,317 690,555 700,542 718,542 3.94% Purchased Services 4,482,840 4,138,876 4,118,850 4,404,172 4,790,172 15.74% TOTAL 7,881,770$ 7,808,342$ 7,780,031$ 8,169,358$ 8,651,991$ 10.80% FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget fromActualActualBudgetBase Budget Budget FY18 to FY19 Residential Collection 25.50 25.00 25.00 25.00 26.00 4.00% Commercial Collection 12.50 12.50 12.50 12.50 12.50 0.00% TOTAL 38.00 37.50 37.50 37.50 38.50 2.67% Service Level Adjustments One-Time Recurring Total 363,500$ 94,133$ 457,633$ - 25,000 25,000 Solid Waste SLA Totals 363,500$ 119,133$ 482,633$ Residential Solid Waste & Recycling Guide & Calendar Residential Route Manager & Automated Sideloader City of College Station Solid Waste Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION 161 Northgate Parking Fund The Northgate Parking Fund accounts for revenues and expenditures from the City’s Northgate parking facilities. The revenue sources are Patricia Street Promenade Surface Lot, College Main Parking Garage, and metered street parking in the Northgate area. This fund is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures net change in working capital. FY19 revenue is estimated to be $1,488,385, a decrease from the FY18 budget due to a decrease in the leases of parking spaces in the garage on a semester basis, as well as an overall decrease in fines. Other revenues in this fund include investment earnings and miscellaneous revenue. Approved FY19 departmental expenditures for the Northgate Parking Fund are $1,261,861. The approved FY19 expenditures include an SLA for a Study for the ‘Northgate Use and Implementation Plan’ which will identify and address operational challenges in the Northgate district. This study is approximately $300,000 and will be split 50% with Community Services Division within the General Fund at $150,000 each. From FY12 through FY18, the Northgate expenditures were classified as either direct costs of operating the garage or non-parking costs (including janitorial and maintenance functions relating to the garage and promenade area that was handled by Northgate Parking staff). The expenses were classified in this manner in order to determine how much the General Fund would need to transfer to the Northgate Parking Fund to cover these ancillary costs. For FY18, the decision was made that all costs of operation relating to the Northgate District would be funded solely out of the Northgate Parking Fund. Included in the Northgate Parking Fund approved budget are non-departmental costs of $222,475 for the FY19 debt service payment related to the College Main Parking Garage. From FY01 through FY09, the Debt Service Fund funded all the debt payments related to the Garage while the Northgate Parking Fund reimbursed the Debt Service Fund as its fund balance would reasonably allow. As a result, there is still over $3.9MM owed to the General Fund by the Northgate Parking Fund as of the end of FY18 for the total of those payments less the amounts reimbursed thus far. Since the College Main Parking Garage debt will be paid off in FY20 (and the annual payment amount has dramatically decreased from the FY17 amount), the Northgate Parking Fund will be able to allocate more funds to repay the amount owed. For FY19, this payment will be directed to General Government Fund CIP for $250,000, for projects to be determined. In addition, three maintenance projects are included in the approved budget for parking garage equipment replacement and maintenance at $250,000; a compactor/drain project at $128,000; and pedestrian safety efforts on Boyett and Patricia Street Promenade Repairs at $32,000. Total approved Northgate Parking Fund expenditures are $2,019,420. Estimated ending working capital is anticipated to decrease 16% compared to FY18, due to capital expenditures being moved into FY19. The FY19 working capital is projected to meet the 15% working capital requirement as outlined in the Fiscal and Budgetary policy. 162 FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY18 to FY19REVENUESParking Fees 1,037,623$ 1,276,100$ 1,126,122$ 1,160,560$ 1,160,560$ -9.05% Parking Fines 249,860 227,000 280,832 285,025 285,025 25.56%Fines - Other 4,500 90,000 25,835 23,730 23,730 -73.63%Investment Earnings 11,069 8,500 12,826 12,000 12,000 41.18%Other 7,004 9,887 6,976 7,070 7,070 -28.49% Total Revenues 1,310,056$ 1,611,487$ 1,452,592$ 1,488,385$ 1,488,385$ -7.64% EXPENDITURESNorthgate District Operations 540,583$ 831,608$ 728,046$ 861,861$ 1,011,861$ 21.68%Non Parking Costs 204,145 - - - - N/A Non Parking Transfer (204,145)- - - - N/A Capital Outlay - 685,500 230,700 410,000 410,000 -40.19%General & Administrative Transfers 69,753 72,017 72,017 75,084 75,084 4.26%Debt Service 470,474 224,738 224,738 222,475 222,475 -1.01%Transfer to Debt Service Fund - 200,000 200,000 - - -100.00% Transfer to Gen Govt Fund CIP - - - 250,000 250,000 100.00%Contingency - 50,000 - 50,000 50,000 0.00%Total Expenditures 1,080,810$ 2,063,863$ 1,455,501$ 1,869,420$ 2,019,420$ -2.15% Increase/Decrease in Working Capital 229,246$ (452,376)$(2,910)$ (381,035)$ (531,035)$ 17.39% Measurement Focus Increase (Decrease)180,790$ Beginning Working Capital 553,674$ 963,710$ 963,710$ 960,800$ 960,800$ -0.30% Ending Working Capital 963,710$ 511,333$ 960,800$ 329,765$ 429,765$ -15.95% City of College Station Northgate Parking Fund Fund Summary Parking Fees77.97% Parking Fines19.15%Fines -Other1.59% Investment Earnings0.81% Other0.48% Northgate Parking Fund -Sources Northgate Operations50.11% Capital20.30% Transfers16.10%Debt Service11.02% Contingency2.48% Northgate Parking Fund-Uses 163 FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Northgate Parking Fund 744,728$ 1,339,108$ 958,747$ 1,111,861$ 1,261,861$ -5.77% TOTAL 744,728$ 1,339,108$ 958,747$ 1,111,861$ 1,261,861$ -5.77% FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 371,984$ 446,173$ 386,335$ 441,126$ 441,126$ -1.13% Supplies 16,283 18,376 15,724 19,711 19,711 7.26% Maintenance 41,945 42,936 77,841 38,442 38,442 -10.47% Purchased Services 314,515 324,123 303,113 362,582 512,582 58.14%General Capital - 507,500 175,733 250,000 250,000 -50.74% TOTAL 744,728$ 1,339,108$ 958,747$ 1,111,861$ 1,261,861$ -5.77% FY18 FY19 FY19 % Change inFY16FY17RevisedApprovedApprovedBudget from Actual Actual Budget Base Budget Budget FY18 to FY19 Northgate Parking Fund 8.00 8.00 9.00 9.00 9.00 0.00% TOTAL 8.00 8.00 9.00 9.00 9.00 0.00% Service Level Adjustments One-Time Recurring TotalNorthgate Use Study and Implementation Plan 150,000$ -$ 150,000$ Northgate Parking SLA Total 150,000$ -$ 150,000$ EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL City of College Station Northgate Parking FundOperations and Maintenance Summary 164 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1FY 19 210,000 12,475 222,475 430,000 FY 20 220,000 4,400 224,400 220,000 DEBT SERVICE SCHEDULE OF REQUIREMENTS NORTHGATE PARKING FUND SUPPORTED GOB SERIES - 50,000 100,000 150,000 200,000 250,000 FY 19FY 20NG PARKING FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 165 166 Utilities Capital Improvement Projects Budget On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs for which funding authorization exists. The program is divided into several sections depending on the services provided and the funding source. Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Certificates of Obligation (CO) debt has been issued for utility projects since FY08. Prior to that time, Utility Revenue Bonds (URBs) were issued. In FY19, CO debt in the amounts of $4,200,000, $12,957,500 and $23,800,000 are projected to be issued for Electric, Water and Wastewater capital improvement projects, respectively. Among the decisions and proposals that accompany capital project recommendations is an analysis of potential ongoing costs and any potential impact on utility rates that a project may have. UTILITY CAPITAL PROJECTS Below are descriptions of the utility capital projects included in the FY19 Approved Budget. The funds expended on these projects are considered significant and nonroutine. Electric Capital Projects The FY19 approved budget appropriation for Electric capital projects is $20,415,544. Of this amount, $450,000 is approved for General Plant projects. This amount is for general plant upgrades as well as an estimate for costs related to addressing long-term facility programming needs. Funds in the amount of $1,863,000 are estimated for Overhead System Improvement projects. These funds will be used for the construction of overhead feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual utility pole replacement program and continuation of the program for addressing the worst performing feeders. Funds in the amount of $2,200,000 are estimated for Underground System Improvement projects for the construction of new underground electric projects and for the underground conversion of overhead power lines. Included in this estimate are various underground feeders in the Northgate area, a feeder near Koppe Bridge as well as various feeder pulls near University Drive and Lakeway Drive. Also included is a continuation of the padmount transformer rehabilitation program. A total of $11,950,000 is approved for the New Service and System Extension projects budget. These funds will be used to provide electrical system services for new customer additions (residential, commercial, apartments and subdivisions). Funds in the amount of $200,000 are included for Thoroughfare Street Lighting projects. These funds will be used for replacing and/or upgrading existing lighting facilities and appurtenances due to age, storm damage, or other considerations. Budgets of $1,925,000 and $1,766,000 are approved for Distribution projects and Transmission projects, respectively. Planned FY19 Transmission/Distribution projects include completing the Graham Road Substation, with two substation transformers, a 138 KV transmission switch replacement, Model 3 breaker replacements, SCADA enhancements and other related capital projects. Another significant FY19 Electric capital project is the initial implementation of Advanced Meter Infrastructure (AMI). A feasibility study was completed and an RFP released in FY18 that assessed the additional staffing required to pursue AMI implementation, the communication infrastructure required, and the handling of the data obtained from this system. The RFP will include the metering type, communication infrastructure, and meter data management system required for AMI. Currently, the FY19 Approved Budget for AMI totals $9,500,000, with $950,000 and $8,550,000 allocated for engineering and construction, respectively. The current FY19 Approved Budget includes a seven-year debt issue in the amount of $4,200,000 to help fund AMI, with the remainder funded by transfers from operations. The FY19 Approved Budget includes an estimated $14,975,000 in current revenues that will be transferred from operations to fund Electric capital projects and an anticipated debt issue of $4,200,000 for the AMI project. 167 Water Capital Projects The FY19 approved budget appropriation for Water capital projects is $7,384,211. The total projected FY19 expenditures for Water capital projects is $17,157,748. Appropriations from prior years carry forward on capital projects and additional appropriations may be added each year as the projects progress. The FY19 projected expenditures exceed the FY19 appropriations as the projected expenditures include appropriations from prior years. Projected FY19 expenditures for Water Production projects total $9,554,789. This includes a revised estimate for the purchase of land and/or land water rights for current and future wells. It is anticipated that that the City will require additional wells to meet future growth and demand. Other estimated FY19 Water Production project expenses include the Well #9 construction and the Well #9 Collection Line projects. These projects are projected to be complete in FY19. The Water Well #9 and Water Well #9 Collection Line projects are being funded with Certificates of Obligation, but the resultant debt service will be paid for using impact fee revenue that is expected to be collected. In FY17, Council implemented an impact fee that was assessed on new water connections. The purpose of the fee is to generate revenue to fund capital improvement projects that serve or will serve new developments within the City’s service area. The impact fee revenue generated by the System-Wide Water Impact Fee will fund the debt service of these Well #9 projects. The Well Field Collection Line Rehabilitation Phase I involves the replacement of 30” well field collection lines that have reached the end of their service lives. The current lines do not have redundant pipe to supply water from their respective well fields. Additional estimated FY19 expenditures relate to the completion of the Replacement of the Motor Control Centers (MCC) at Wells 1, 2 and 3. This project includes the demolition and removal of existing MCC foundations and conduits and the installation of currently supported replacement soft starters. Other estimated FY19 Production projects include completing the Variable Frequency Drive (VFD) Replacement project. The VFDs support various critical pieces of equipment such as water transfer pumps, water high service pumps, cooling fans and some raw sewage lift pumps. This project will replace the drives to meet current standards in order to prevent the loss of operations of critical pieces of equipment. The Rehabilitation of Water Well Pumps and Motor is an on-going FY19 project that encompasses seven vertical turbine water well pumps and motors. This project is phased over several years with a maximum of two rehabs a year. Other Production projects include the Sandy Point Pump Station Improvements (including the installation of security fencing and the construction of an equipment shed near Dowling Road), the Virtual Server Replacement and the FM 2818 Transmission Line Relocation. TXDOT is widening FM 2818 and the project involves relocating 36”, 30” and 18” lines currently in conflict with the planned widening. The major conflict considered by this project occurs primarily at the intersection of George Bush Road and FM 2818. Projected FY19 expenditures for Water Distribution projects total $3,335,110. This includes $210,000 of general Oversize Participation (OP) funds. These funds are used to help meet future capacity needs by oversizing water lines above the minimum size required to serve a development. In addition, a FY19 estimate has been included for the Greens Prairie Extension project, which encompasses a 12-inch water line extension to serve Sweetwater Forest in conjunction with the planned Greens Prairie Road reconstruction. Also included in the FY19 estimate is the Rock Prairie Road Elevated Storage Tank with Pressure Reducing Valves (PRVs) project. This project is for the construction of a new three million gallon elevated storage tank near the intersection of Rock Prairie Road and State Highway 6. This project is necessary to meet Texas Commission on Environmental Quality (TCEQ) requirements, to decrease demand on the existing Greens Prairie Tower, and to decrease excessive pressure to customers east of State Highway 6. Other anticipated FY19 expenses include the Pebble Creek Parkway Waterline Extension and the Holleman Avenue/FM 2154 Intersection Improvements projects, which relate to extending, improving or rehabilitating existing Water infrastructure simultaneously with planned Streets capital projects. An estimate has also been included for Miscellaneous Water Rehabilitation projects that may arise throughout the fiscal year. Several projects are included in the FY19 budget for the extension of water lines along State Highway 6. The first is the State Highway 6 Waterline Phase I (State Highway 40 to Venture), the second is the State Highway 6 Waterline Phase II (Creagor Line to State Highway 40) and the third is the State Highway 6 Waterline Phase III (Woodcreek to Sebesta). These lines are needed to help address increased demand and are needed to support the City’s future second pressure plane. Phases I and II are projected to be completed in FY19. The State Highway 6 Water Line projects are being funded with Certificates of Obligation, but a portion of the resultant debt service will be paid for using impact fee revenue that is expected to be collected. 168 Projected FY19 expenditures for Water Rehabilitation projects total $2,190,293 and include the Woodson Village Water Line Rehabilitation project. This project is for the rehabilitation of water and sewer lines in the Southgate area, in the vicinity of Haines Drive, Glade Street, Dexter Drive, and Timm Drive. The water distribution lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines. Another significant project is the McCullough Utility Rehabilitation project, which will also rehabilitate water and sewer lines in the Southgate area, specifically in the vicinity of Arizona Street, Phoenix Street, Carolina Street and Georgia Street. These lines are in need of replacement due to increased service disruptions caused by deteriorating lines and inadequate fire protection due to smaller lines within the service area. Other anticipated FY19 utility rehabilitation expenses are related to the Francis Drive Water Line Rehabilitation project, the Southside Safety Improvements - Park Place/Holik/Anna Water Line Rehabilitation project and the Lincoln Avenue Rehabilitation project. These utility rehabilitation projects are being completed in coordination with the corresponding street rehabilitation projects. Contingency in the amount of $150,000 has been included in the FY19 Approved Budget. These funds will be available for use on unanticipated projects as well as to offset project overruns. The FY19 Approved Budget includes an estimated $965,000 in current revenues that will be transferred from operations to fund Water capital projects. In addition, the FY19 Approved Budget also includes an estimated debt issue in the amount of $12,957,500 for Water capital projects. Wastewater Capital Projects The FY19 approved budget appropriation for Wastewater capital projects is $6,974,070. The total projected FY19 expenditures for Wastewater capital projects is $29,490,399. Appropriations from prior years carry forward on capital projects and additional appropriations may be added each year as the projects progress. The FY19 projected expenditures exceed the FY19 appropriations as the projected expenditures include appropriations from prior years. The FY19 Approved Budget for Wastewater Collection totals $10,366,060 and includes $100,000 for Oversize Participation (OP). These funds are available to meet future anticipated capacity in the construction of wastewater lines above the minimum size needed to serve the development. Also included in the FY19 estimate is the East Side FM 158 Sewer project. As part of the Sanitary Sewer Certificate of Convenience and Necessity (CCN) swap with the City of Bryan associated with the BioCorridor infrastructure project, the East Side Sewer Project will provide sewer service to the service area within the City of Bryan Corporate Limits acquired as College Station Sewer Service area. The City of Bryan will reimburse the City of College Station for a portion of the cost of this project, in accordance with an Interlocal Agreement. Another significant FY19 project is the continuation of the Lick Creek Parallel Trunk Line. This project is for the construction of a parallel or replacement trunk line from State Highway 40 to the Lick Creek Wastewater Treatment Plant. Significant construction is anticipated for FY19. In addition, an FY19 estimate is included for the Bee Creek Parallel Trunkline project. The existing Bee Creek Trunkline sub- basin currently serves areas along FM 2818, from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant. This project will install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept the ultimate build-out demand anticipated in this respective area. This project is being completed in phases, with the third phase progressing in FY19. The Carters Creek Diversion Lift Station and Force Main project design is expected to continue through FY19, resulting in a 4 million gallon a day (MGD) lift station (average day) at the existing CCWWTP along with a 24-inch forced main. This lift station will convey flow from CCWWTP sewershed to the Lick Creek sewershed and will allow the existing CCWWTP to remain at a 9.5 MGD permitted capacity. Significant construction is planned for FY20 and FY21. Other Wastewater Collection projects scheduled for FY19 include Phases II, III and IV of the Northeast Sewer Trunkline. The Northeast Sewer Trunkline currently serves areas West of State Highway 6 including Northgate, Hensel Park, Chimney Hill and the Gateway development. This trunkline also serves areas East of State Highway 6 spanning from FM 60 south to Carters Creek Wastewater Treatment Plant. Much of the existing trunkline was constructed in 1973 and spans along Carters Creek from Cooner Street to the Carters Creek Wastewater Treatment Plant. Phase I replaced the existing line with a larger diameter line from State Highway 30 to the Horse Haven Subdivision and increased capacity while also relocating the approved line further away from the wandering creek bank. Phase II of the project will replace the existing line with a larger diameter line, from the Horse Haven Subdivision to the Carters Creek Wastewater Treatment Plant. Phase III of this project will replace the existing line 169 with a larger diameter line from State Highway 6 to State Highway 30 and will increase capacity while also relocating the approved line further away from the creek bank. Phase IV consists of replacing the existing line from Cooner Street to State Highway 6, while increasing capacity and relocating the line further away from the creek bank. These trunkline replacements and relocations are necessary to proactively prevent surcharge events and emergency failures caused by erosion. The Southwood Valley Trunkline Phase I project is another Collection project scheduled for construction in FY19. This trunkline currently serves areas north of Rock Prairie Road and south of FM 2818. This project phase will replace the existing line with a larger diameter pipe in order to increase capacity while also relocating the line further away from the creek bank. Replacement and relocation of the trunkline is necessary to prevent surcharge events and emergency failures caused by erosion. An additional anticipated FY19 Collection project is the Pebble Creek Parkway Waterline Extension, related to extending existing Wastewater infrastructure simultaneously with planned Streets capital projects. The FY19 Approved Budget for Wastewater Rehabilitation totals $2,386,519 and includes projects such as the Woodson Village Water Line Rehabilitation project. This project is for the rehabilitation of sewer lines in the Southgate area, in the vicinity of Haines Drive, Glade Street, Dexter Drive, and Timm Drive. The sanitary sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines, shallow lines and poor access. Another significant project is the McCullough Utility Rehabilitation project, which will also rehabilitate sewer lines in the Southgate area, specifically in the vicinity of Arizona Street, Phoenix Street, Carolina Street and Georgia Street. These lines are in need of replacement due to increased service disruptions caused by shallow, deteriorating lines and poor access. Other anticipated FY19 projects include the Francis Drive Sewer Line Rehabilitation project, the Southside Safety Improvements - Park Place/Holik/Anna Sewer Line Rehabilitation project and the Lincoln Avenue Rehabilitation project. The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. The FY19 Approved Budget for Treatment and Disposal projects totals $16,386,902. Included in this amount is the initial construction of the Centrifuge Improvements at the Carters Creek Wastewater Treatment Plant (CCWWTP). This project is for improvements to the existing Carters Creek Wastewater Treatment Plant sludge dewatering system. These improvements are designed to ensure the critical plant process of dewatering sludge is completed as needed, thereby minimizing Plant odors. Also estimated for FY19 is the Installation of a Headworks Catwalk at the CCWWTP and the CCWWTP Fueling Station. The catwalk will facilitate easier and safer cleaning of the number two grit channel of the headworks facility whereas the fueling station will replace the existing above ground fuel tanks at CCWWTP. A significant project moving forward in FY19 is the Lick Creek Expansion project. The total current approved budget for the Lick Creek Expansion project is $37,053,000. Upon finalization of the design, the construction contract is anticipated to be awarded in early FY19, with initial construction starting in FY19. The results of the 2016 Wastewater Master plan indicated that a 3 MGD expansion will be required to meet the TCEQ permit requirements as development continues to occur within the LCWWTP sewershed over the next five years. This project will increase the capacity of the LCWWTP from two million gallons per day to five million gallons per day while adding phosphorus removal capabilities to the plant. The project will be funded with Certificates of Obligation, but the resultant debt service will be paid for using impact fee revenue that is expected to be collected. In FY17, Council implemented an impact fee that is assessed on new sewer connections. The purpose of the fee is to generate revenue to fund capital improvement projects that serve or will serve new developments within the City’s service area. The impact fee revenue generated by the City-Wide Wastewater Impact Fee will be used to fund the debt service of the Lick Creek Expansion project. Other Collection Plant projects included for FY19 include the Carters Creek Blower Building #2 Replacement and Carters Creek Blower Building #3 Replacement projects. Both of these projects are for the rehabilitation and replacement of critical CCWWTP infrastructure, such as aeration blowers. A number of General Plant projects are included in the FY19 Approved Budget. One project is the SCADA at the New Lift Stations, created to fund the SCADA integration of new lift stations. Also included is the Carters Creek Electrical Improvements project to replace the Motor Control Centers (MCCs) for Plants 2 and 3. Other anticipated FY19 projects include the design of an Equipment Shed at CCWWTP and a project to Repurpose Buildings at the CCWWTP. This project will renovate an old laboratory facility into a full service maintenance building and will include an employee locker room expansion. In addition, a project has been included for Veterans Park Reclaimed System Improvements. 170 Two projects related to land acquisition have also been included in the FY19 Approved Budget. These projects are intended for the purchase of land to serve as buffers around the treatment plants. Also included in the FY19 Approved Budget is a contingency in the amount of $150,000 for use on unanticipated projects as well as to offset project overruns. The FY19 Approved Budget includes an estimated $10,025,000 in current revenues that will be transferred from operations to fund Wastewater capital projects. In addition, the FY19 Approved Budget includes an estimated debt issue in the amount of $23,800,000 for Wastewater capital projects. ADDITIONAL O&M COSTS The City of College Station strives to provide superior electric, water, and wastewater services to its citizens. Part of this effort includes investment in the capital that makes up the infrastructure. These investments take place in the form of capital improvement projects. Some of these improvements require additional operating and maintenance (O&M) costs. These costs are identified and ultimately become part of the cost of providing these utility services. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. Departments are expected to consider the impact of current and planned capital improvement projects on O&M budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial forecasting. No additional budget was included in the FY19 Approved Budget for O&M costs related to recently completed Utility capital projects. The minimal amount estimated to be needed in FY19 for projects that are coming on-line can be accommodated in the existing budget. Projections for O&M are included in the financial forecasts for projects that are expected to be completed in the next 5 years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the utility capital projects. The departments will continue to evaluate current operations before increases in budget will be approved. 171 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2022-2023 FY17-18 FY16-17 REVISED FY17-18 ACTUAL BUDGET ESTIMATE BEGINNING FUND BALANCE:787,099$ 1,501,869$ 1,501,869$ CERTIFICATES OF OBLIGATION -$ -$ 6,300,000$ INTEREST ON INVESTMENTS 450 10,000 1,000 INTRAGOVERNMENTAL TRANSFERS 14,600,000 19,150,000 12,850,000 SUBTOTAL ADDITIONAL RESOURCES 14,600,450$ 19,160,000$ 19,151,000$ TOTAL RESOURCES AVAILABLE 15,387,549$ 20,661,869$ 20,652,869$ CAPITAL PROJECTS: GENERAL PLANT 375,031 2,100,000 1,836,307 OVERHEAD SYSTEM IMPROV.1,342,624 1,650,000 1,787,077 UNDERGROUND SYSTEM IMPROV.3,116,825 5,000,000 5,227,060 NEW SERVICES & SYSTEM EXT.2,393,621 2,280,000 2,602,629 THOR. STREET LIGHTING 2,757,865 120,000 256,464 DISTRIBUTION 1,686,224 4,585,000 2,603,832 TRANSMISSION 2,179,531 3,696,000 2,898,424 GENERAL AND ADMINISTRATIVE 32,100 45,353 45,353 DEBT ISSUANCE COST/OTHER - - TOTAL EXPENDITURES 13,883,821$ 19,476,353$ 17,257,146$ (1,859)$ ENDING FUND BALANCE:1,501,869$ 1,185,516$ 3,395,723$ MEASUREMENT FOCUS INCREASE (DECREASE) 172 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2022-2023 FY18-19 APPROVED PROJECTED PROJECTED PROJECTED PROJECTED BUDGET FY19-20 FY20-21 FY21-22 FY22-23 3,395,723$ 2,160,179$ 607,767$ 649,842$ 694,360$ 4,200,000$ 4,000,000$ 4,000,000$ 6,000,000$ 4,000,000$ 5,000 2,000 1,000 1,000 1,000 14,975,000 6,800,000 5,000,000 6,400,000 6,000,000 19,180,000$ 10,802,000$ 9,001,000$ 12,401,000$ 10,001,000$ 22,575,723$ 12,962,179$ 9,608,767$ 13,050,842$ 10,695,360$ 450,000 270,000 570,000 3,650,000 200,000 1,863,000 2,150,000 1,600,000 1,650,000 1,800,000 2,200,000 2,300,000 2,250,000 2,050,000 2,050,000 11,950,000 2,450,000 2,450,000 2,450,000 2,450,000 200,000 200,000 200,000 200,000 200,000 1,925,000 2,190,000 780,000 1,585,000 1,535,000 1,766,000 2,732,000 1,045,000 700,000 2,300,000 48,944 50,412 51,925 53,482 55,087 12,600 12,000 12,000 18,000 12,000 20,415,544$ 12,354,412$ 8,958,925$ 12,356,482$ 10,602,087$ 2,160,179$ 607,767$ 649,842$ 694,360$ 93,273$ 173 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 FY19 REVISED APPROVED PROJECT APPROVED APPROPRIATIONS FY17 - 18 FY18 - 19 NUMBER BUDGET THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:12,852,119$ 4,378,960$ ADDITIONAL RESOURCES: CERTIFICATES OF OBLIGATION 3,570,000$ 12,957,500$ INTEREST ON INVESTMENTS 35,000 2,500 TRANSFERS FROM OPERATIONS 500,000 965,000 OTHER - - SUBTOTAL ADDITIONAL RESOURCES 4,105,000$ 13,925,000$ TOTAL RESOURCES AVAILABLE 16,957,119$ 18,303,960$ PRODUCTION PROJECTS SOURCE AND SUPPLY PLANT - WSWOC IF LAND ACQUISITION - WELLS WA0377324 9,950,024 6,345,917 204,107 3,400,000 IF WELL #9 WF1762004 4,940,000 5,228,000 - - IF WELL #9 COLLECTION LINE WF1771590 1,890,000 3,337,000 - - WELL FIELD COLLECTION LINE REHAB PH I TBD 186,555 - - - 2818 TRANSMISSION LINE RELOCATION WA1900003 1,059,000 - - 1,059,000 WATER PUMPING AND TREATMENT PLANT - WPWOC VARIABLE FREQUENCY DRIVE REPLACEMENT WF1680680 1,125,000 1,260,000 - - REHAB OF WATER WELL PUMPS AND MOTORS WA1877982 1,316,000 600,000 413,000 - GREENS PRAIRIE WATER TANK REHAB WA1900004 1,500,000 - - 204,500 WATER GENERAL PLANT - WGWOC WELLS 1, 2 & 3 MCC REPLACEMENT WA1800005 1,190,000 195,000 1,105,000 - UTILITY SERVICE CENTER RENOVATIONS WA1441516 2,955,000 37,500 - 303,545 COMBO SPPS SITE IMPROVEMENTS WA1957434/WA1957439 1,283,750 577,500 706,250 IMPROVED SECURITY FENCING AT WELLS 1, 2 & 3 WA1800002 530,000 - 184,250 - VIRTUAL SERVER REPLACEMENT WA1800003 196,080 - 196,080 - CLOSED PROJECTS SUBTOTAL 2,808,687$ 4,967,045$ DISTRIBUTION PROJECTS TRANSMISSION AND DISTRIBUTION PLANT - WTWOC OVERSIZED PARTICIPATION WA1700000 210,000 - 16,451 210,000 SUMMIT CROSSING OP WA2004556 32,862 32,862 - - CASTLEGATE II, SECTION 209 WA1925872 44,865 44,865 - - THE CROSSING AT LICK CREEK PH III OP WA1700002 32,107 13,394 18,713 - BRAZOS VALLEY AUTO COMPLEX OP WA1800007 149,806 - 149,806 - EMBASSY SUITES WATER LINE OP WA1800006 15,030 - 15,030 - SPRING MEADOWS WATER LINE IMP WA1800004 253,000 - 253,000 - ST GREENS PRAIRIE EXT - ARRINGTON TO CITY LIMITS WA1869585 150,000 150,000 - - IF RPR ELEVATED STORAGE TANK W/ PRV'S WA1800001 8,756,000 - 1,400,000 - IF SH6 WATER LINE PH I (SH40 TO VENTURE DR)WA1869602 528,600 1,225,000 - - IF SH6 WATER LINE PH II (CREAGOR LANE TO SH40)WA1869603 650,500 1,300,000 - - IF SH 6 WATER LINE PH III (WOODCREEK TO SEBESTA)WA1957432 2,341,000 635,000 1,935,000 - IF SH 6 WATER LINE PH III-A (PAVILLION)WA1800011 200,000 - 200,000 - BUDGET APPROPRIATIONS 174 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 7,180,313$ 12,852,119$ 4,378,960$ 1,146,213$ 223,124$ 2,531,195$ 75,601$ 376,564$ 8,420,000$ 3,570,000$ 12,957,500$ 12,461,000$ 11,478,000$ 10,226,000$ 2,490,000$ 1,500,000$ 80,853 35,000 2,500 2,500 2,500 2,500 2,500 2,500 - 500,000 965,000 1,325,000 620,000 1,000,000 700,000 1,000,000 19,249 - - - - - - - 8,520,102$ 4,105,000$ 13,925,000$ 13,788,500$ 12,100,500$ 11,228,500$ 3,192,500$ 2,502,500$ 15,700,415$ 16,957,119$ 18,303,960$ 14,934,713$ 12,323,624$ 13,759,695$ 3,268,101$ 2,879,064$ 4,950,024 - - 5,000,000 - - - - - 285,553 113,522 2,709,237 1,831,689 - - - - - 198,158 45,734 1,114,455 531,653 - - - - - - - - - - 32,875 153,680 - - - - - 1,059,000 - - - - - 122,730 19,185 547,500 153,688 154,192 214,120 300,000 300,000 194,000 - - - 204,500 1,295,500 393 - 57,282 1,125,000 - 37,097 - 153,947 1,242,961 1,065,074 - 75,987 379,934 - - 602,750 65,000 616,000 - - 184,250 345,750 - - 196,080 - - - - 583,646 115,514 5,710,545$ 953,376$ 5,741,188$ 10,616,539$ 3,454,461$ 1,291,949$ 153,680$ 75,987$ 379,934$ 118,355 16,451 210,000 100,000 100,000 100,000 100,000 100,000 - - 32,862 - - 39,570 - - 18,713 - - 149,806 - - 15,030 - - 180,000 - - - 27,357 122,643 - - 750,000 711,547 5,294,453 2,000,000 42,799 36,572 125,065 324,164 36,691 30,985 126,212 456,612 - 21,634 271,900 1,019,530 1,027,936 - - - - - - - 200,000 - - - - - PROJECT EXPENDITURES 175 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 FY19 REVISED APPROVED PROJECT APPROVED APPROPRIATIONS FY17 - 18 FY18 - 19 NUMBER BUDGET THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS ST LAKEWAY WATER LINE WA1869604 1,045,000 1,045,000 - - DRPS TO WELLBORN RD WATER LINE REHAB TBD 6,340,000 - - - 30" TRANSMISSION LINE RELOCATE - 2818/FM60 WA1965140 508,500 608,500 - - IF SH40 WATER LINE - GRAHAM to BARRON TBD 3,095,850 - - - IF SH40 WATER LINE - SONOMA to VICTORIA TBD 1,087,000 - - - JONES BUTLER WATER LINE REHAB TBD 3,840,000 - - - MARION PUGH WATER LINE REHAB TBD 3,450,000 - - - ST HOLLEMAN/2154 INTERSECTION IMPROVEMENTS WA1800010 165,000 - - 165,000 ST PEBBLE CREEK PARKWAY EXTENSION WA1900000 300,000 - - 300,000 MISCELLANEOUS REHABILITATION MISC 125,000 - 125,000 125,000 CLOSED PROJECTS SUBTOTAL 4,113,000$ 800,000$ REHABILITATION PROJECTS: WTWOC EASTGATE REHAB WF1656023 2,395,000 2,395,000 - - COLLEGE HEIGHTS REHABILITATION TBD 2,335,000 - - - McCULLOCH UTILITY REHABILITATION WA1900001 2,822,000 - - 565,060 WOODSON VILLAGE REHAB WA1957431 2,736,000 619,000 2,117,000 - ST FRANCIS DR REHAB PH I WF1749347 390,000 300,000 90,000 - ST FRANCIS DR REHAB PH II WF1749356 310,000 265,000 45,000 - ST PARK PLACE/HOLIK/ANNA UTILITY REHAB WA1945844 395,000 395,000 - - DOMINIK/STALLINGS WATER LINE WA1994173 50,000 - 50,000 LUTHER STREET REHAB TBD 90,000 - - - ST LINCOLN AVENUE REHAB WA1900002 880,000 - - 75,400 TEXAS AVE VALVE REPLACEMENT TBD 103,175 - - - CLOSED PROJECTS SUBTOTAL 2,302,000$ 640,460$ CAPITAL PROJECTS CONTINGENCY WA1700001 - 150,000 NEW WATER SERVICES Various 150,000 150,000 METER REPLACEMENT PROGRAM Various 300,000 500,000 CAPITAL PROJECTS SUBTOTAL 9,673,687$ 7,207,505$ GENERAL AND ADMINISTRATIVE 106,770 111,918 DEBT ISSUANCE COST 38,700 64,788 TOTAL EXPENDITURES 9,819,157$ 7,384,211$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:7,137,962$ 10,919,750$ IF Impact Fee Eligible Capital Project ST Project funded through a combination of sources. Project sheet reflected in the Streets Capital Projects section of the CIP document. 176 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 PROJECT EXPENDITURES - 8,400 1,036,600 - - - - - - - - - - - 1,233,536 5,106,464 - - - 150,971 357,530 - - - - - - - - - - 830,100 382,950 1,882,800 - - - - - - 603,215 483,785 - - - - - - - - 924,672 2,915,328 - - - - - - - 778,979 2,671,021 - - - - - - 165,000 - - - - - - - 300,000 - - - - - 313,899 124,440 125,000 125,000 125,000 125,000 125,000 125,000 125,000 13,950 262,960 525,694$ 635,961$ 3,244,739$ 3,374,210$ 8,268,347$ 6,028,922$ 12,800,613$ 225,000$ 225,000$ 224,565 64,506 1,960,929 - - - - - - 263,362 2,071,638 - - - 423,684 398,316 2,000,000 - - - 70,767 300,127 1,157,718 1,207,388 - - - - 43,258 9,828 330,609 6,305 - - - - - 7,340 616 1,050 300,994 - 22,988 17,000 245,012 - 3,000 39,186 - - - - - - - 90,000 - - - 18,860 56,580 804,560 - - - - - - - - 103,175 - - - - 481,956 8,664 275,163$ 653,662$ 2,676,425$ 2,190,293$ 2,513,439$ 2,000,000$ 263,362$ 2,161,638$ -$ - - 150,000 150,000 150,000 150,000 150,000 150,000 220,452 160,641 150,000 150,000 75,000 75,000 75,000 75,000 150,000 502,804 495,603 500,000 500,000 75,000 75,000 75,000 75,000 150,000 6,511,403$ 2,899,243$ 12,312,352$ 16,981,042$ 14,536,247$ 9,620,871$ 13,517,655$ 2,762,625$ 1,054,934$ 90,240 106,770 111,918 113,037 114,168 115,309 116,462 117,627 - 17,850 64,788 62,305 57,390 51,130 12,450 7,500 2,989,483$ 12,436,972$ 17,157,748$ 14,711,589$ 9,792,429$ 13,684,094$ 2,891,537$ 1,180,061$ 141,187$ (141,187)$ 12,852,119$ 4,378,960$ 1,146,213$ 223,124$ 2,531,195$ 75,601$ 376,564$ 1,699,003$ 177 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 FY19 REVISED APPROVED PROJECT APPROVED APPROPRIATIONS FY17-18 FY18-19 NUMBER BUDGET THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:11,105,516$ 10,889,518$ ADDITIONAL RESOURCES: CERTIFICATES OF OBLIGATION 10,000,000$ 23,800,000$ INTEREST ON INVESTMENTS 40,000 10,000 TRANSFERS FROM OPERATIONS 7,125,000 10,025,000 INTERGOVERNMENTAL - - OTHER 750,000 - SUBTOTAL ADDITIONAL RESOURCES 17,915,000$ 33,835,000$ TOTAL RESOURCES AVAILABLE 29,020,516$ 44,724,518$ COLLECTION PROJECTS COLLECTION PLANT - SCWOC OVERSIZE PARTICIPATION WW1700000 100,000 - 100,000 100,000 PETTERAK OFFSITE SEWER EXT OP WW1982465 94,405 94,405 - - NAGLE HOUSING OFFSITE SEWER OP WW1984410 26,854 26,854 - - EAST SIDE FM 158 SEWER LINE WF1382208 2,502,000 2,172,845 - - CARTERS CREEK SCREW LIFT REPL WW1952451 1,181,000 625,000 556,000 - IF CC DIVERSION LIFT STATION & FORCE MAIN WW1800002 15,030,000 - 3,250,000 100,000 IF LICK CREEK PARALLEL TRUNK LINE WW1877335 13,290,000 1,820,241 11,469,759 - IF BEE CREEK PARALLEL TRUNK LINE WF1369909 13,735,000 12,855,000 - 880,000 IF NORTHEAST SEWER TRUNKLINE PH I WW1895942 2,460,000 3,502,000 - - IF NORTHEAST SEWER TRUNKLINE PH II WW1957471 2,840,000 521,950 2,318,050 IF NORTHEAST SEWER TRUNKLINE PH III WW1700002 6,035,000 65,775 1,190,000 IF NORTHEAST SEWER TRUNKLINE PH IV WW1700003 5,525,000 65,775 1,009,225 IF MEDICAL DISTRICT INTERCEPTOR PH I WW1800001 2,330,000 - 2,330,000 IF MEDICAL DISTRICT INTERCEPTOR PH II TBD 3,127,495 - - - IF MEDICAL DISTRICT INTERCEPTOR PH III TBD 1,328,755 - - - IF SOUTHWOOD VALLEY TRUNKLINE PH I WW1997793 1,645,427 - 1,450,000 195,427 IF SOUTHWOOD VALLEY TRUNKLINE PH II TBD 1,851,000 - - - IF ALUM CREEK SEWER TRUNKLINE TBD 9,925,000 - - - ST HOLLEMAN/2154 INTERSECTION IMPROVEMENTS WW1800007 41,000 - - 41,000 ST PEBBLE CREEK PARKWAY EXTENSION WW1900000 200,000 - - 200,000 IF 3MGD PEACH CREEK LIFT STATION, FORCE MAIN TBD 8,529,000 - - - CLOSED PROJECTS - - - SUBTOTAL 22,663,809$ 2,525,652$ REHABILITATION PROJECTS W EASTGATE REHAB WF1656024 2,631,000 2,631,000 - - W COLLEGE HEIGHTS REHAB TBD 1,388,000 - - - ST FRANCIS DR REHAB PH I WF1749349 532,000 470,000 62,000 ST FRANCIS DR REHAB PH II WF1749355 40,000 54,920 - - ST PARK PLACE/HOLIK/ANNA UTILITY REHAB WW1945843 440,000 336,000 - 104,000 W WOODSON VILLAGE REHAB WW1957430 3,875,000 619,100 3,255,900 W McCULLOCH UTILITY REHAB WW1900001 3,770,000 - - 565,060 ST EISENHOWER REHAB - SEWER LINE REHAB TBD 107,500 - - - ST LINCOLN AVENUE REHAB WW1900002 227,000 - - 227,000 CCWWTP PRESSURIZED LINE AND PUMP REP.TBD 827,300 - - - CLOSED PROJECTS - SUBTOTAL 3,317,900$ 896,060$ BUDGET APPROPRIATIONS 178 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 9,266,907$ 11,105,516$ 10,889,518$ 15,234,118$ 80,949$ 290,394$ 203,686$ 155,670$ 5,000,000$ 10,000,000$ 23,800,000$ 37,485,000$ 18,465,000$ 5,400,000$ 8,950,000$ 10,600,000$ 84,466 40,000 10,000 5,000 5,000 5,000 5,000 5,000 1,950,000 7,125,000 10,025,000 3,250,000 2,900,000 3,330,000 2,160,000 1,150,000 - - - - - - - 1,497,306 750,000 - - - - - - 8,531,772$ 17,915,000$ 33,835,000$ 40,740,000$ 21,370,000$ 8,735,000$ 11,115,000$ 11,755,000$ 17,798,679$ 29,020,516$ 44,724,518$ 55,974,118$ 21,450,949$ 9,025,394$ 11,318,686$ 11,910,670$ - - 100,000 100,000 100,000 100,000 100,000 - - - - 94,405 - - - 26,854 - 73,954 223 75,767 849,056 1,503,000 - 580,752 560,900 - - - - - - - - 260,000 2,117,504 6,280,416 6,372,080 - - - 102,733 670,032 957,549 1,995,901 9,142,129 421,656 - - - 3,652,307 3,391,311 1,367,406 880,000 3,522,793 908,414 - - - 18,899 1,926,471 288,196 - - - - - - - 43,091 289,385 1,537,524 - 39,209 2,149 1,026,500 3,787,642 1,179,500 - - - - 39,209 4,000 899,000 3,924,000 658,791 - - - - - 2,300,000 - - - - - - - - - - 1,143,292 1,984,203 - - - - - - - 412,123 916,632 - - - 92,689 822,163 730,575 - - - - - - - - - - 301,000 1,550,000 - - - - - - - - - 2,343,679 7,581,321 - - - - 41,000 - - - - - - - 200,000 - - - - - - - - - - - 1,886,000 3,953,347 2,689,653 - 233,441 3,847,893$ 7,016,426$ 7,148,774$ 10,336,060$ 28,300,980$ 11,496,856$ 6,436,835$ 6,297,026$ 10,270,974$ 220,552 89,917 2,320,531 - - - - - 263,740 1,124,260 13,840 19,632 487,036 11,492 5,860 504 775 32,861 - - - - - - 22,940 17,000 400,060 - - - - - - 71,028 300,130 1,503,842 2,000,000 - - - - - - - 423,684 3,346,316 - - - - - - - - - - 20,000 87,500 - - - 4,860 14,580 207,560 - - - - - - - - - - - - 827,300 187,930 240,252$ 391,951$ 3,130,332$ 2,386,519$ 5,553,876$ 263,740$ 1,144,260$ 87,500$ 827,300$ PROJECT EXPENDITURES 179 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 FY19 REVISED APPROVED PROJECT APPROVED APPROPRIATIONS FY17-18 FY18-19 NUMBER BUDGET THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS TREATMENT & DISPOSAL PROJECTS SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SSWOC CC DEWATERING IMPROVEMENTS (CENTRIFUGE)WF1771887 - 79,032 - - CC DEWATERING IMPROVEMENTS (CENTRIFUGE) FY18 WW1800008 3,662,318 1,765,968 - 1,896,350 LICK CREEK GENERATOR REPLACEMENT WF1761997 1,490,000 1,365,000 125,000 - CARTERS CREEK HEADWORKS CATWALK WF1762000 118,500 118,500 - - CARTERS CREEK FUELING STATION WW1869610 150,000 150,000 - - IF LC CAPACITY EXPANSION & NUTRIENT REMOVAL WW1945495 37,053,000 6,100,000 30,425,000 528,000 CCWWTP CLARIFIER 3A REHAB WW2026392 600,000 100,000 500,000 - CARTER CREEK BLOWER BLDG #2 REPL WW1800003 1,762,550 - 300,000 - CARTER CREEK BLOWER BLDG #3 REPL WW1900003 1,762,867 - - 305,000 CCWWTP EFFLUENT CLOTH FILTRATION SYS TBD 5,329,594 - - - CLOSED PROJECTS - - SEWER GENERAL PLANT - SGWOC SCADA - NEW LIFT STATIONS - FY18 WW1800006 213,400 113,409 28,000 72,000 CC FIBER RING TBD 160,000 - - - CC ELECTRICAL IMPROVEMENTS WF1677128 2,960,000 2,960,000 - - W UTILITY SERVICE CENTER RENOVATIONS WW1441517 2,955,000 37,500 - 303,090 CARTER CREEK EQUIPMENT SHED WW1800004 806,000 - 100,000 - REPURPOSE CARTER CREEK BUILDINGS WW1957448 300,000 202,000 - - CARTER CREEK LAND BUFFER WW1872097 300,000 300,000 - - LICK CREEK LAND BUFFER WW1868508 565,000 560,000 - - CCWWTP DRAINAGE IMPR WW1970554 150,000 - 150,000 - VETERANS PARK RECLAIMED SYSTEM IMPROVEMENTS WW1900004 67,000 - - 67,000 MISCELLANEOUS REHAB/WW SERVICES MISC - 150,000 - CLOSED PROJECTS - - SUBTOTAL 31,778,000$ 3,171,440$ CAPITAL PROJECTS CONTINGENCY WW1700001 - 150,000 150,000 CAPITAL PROJECTS SUBTOTAL 57,909,709$ 6,743,152$ GENERAL AND ADMINISTRATIVE 106,770 111,918 DEBT ISSUANCE COST 107,000 119,000 TOTAL EXPENDITURES 58,123,479$ 6,974,070$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:(29,102,963)$ 37,750,448$ IF Impact Fee Eligible Capital Project ST Project funded through a combination of sources. Project sheet reflected in the Streets Capital Projects section of the CIP document. W Project funded through a combination of sources. Project sheet reflected in the Water Capital Projects section of the CIP document. 180 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 PROJECT EXPENDITURES 79,032 - - - - - - - - - - 169,036 2,356,248 1,137,034 59,063 133,259 1,087,453 - - - - - - - - - 107,250 - - - - - - - - 153,236 - - - - - - 546,713 1,807,563 11,063,885 15,656,901 7,977,937 - 169,815 227,572 - - - - - - - - - 302,203 1,460,347 - - - - - - - 302,257 1,460,610 - - - - - - - - - - 788,303 4,541,291 - - 303,098 - - 62,426 151,087 - - - - - - - - - - - 160,000 - - 69,328 163,916 1,655,282 657,954 - - - - - - 36,643 - 153,947 1,242,960 1,065,529 - 75,987 379,934 - - - 10,000 630,000 - - - - - - - 201,835 - - - - - - - - 300,000 - - - - - 4,357 586 - 560,000 - - - - - - 6,401 143,599 - - - - - - - - - 67,000 - - - - - 308,302 185,162 49,573 41,142 569,655$ 1,586,735$ 5,152,931$ 16,386,902$ 21,587,852$ 9,043,466$ 948,303$ 4,617,278$ 379,934$ 150,000 150,000 150,000 150,000 150,000 4,657,800$ 8,995,113$ 15,582,038$ 29,259,481$ 55,592,708$ 20,954,062$ 8,679,398$ 11,001,804$ 11,478,208$ 90,240 106,770 111,918 113,037 114,168 115,309 116,462 117,627 50,000 119,000 187,425 92,325 27,000 44,750 53,000 9,085,353$ 15,738,808$ 29,490,399$ 55,893,170$ 21,160,555$ 8,821,707$ 11,163,016$ 11,648,835$ 2,392,190 (2,392,190) 11,105,516$ 10,889,518$ 15,234,118$ 80,949$ 290,394$ 203,686$ 155,670$ 261,835$ 181 Projected Projected Projected Projected Projected Projected FY19 FY20 FY21 FY22 FY23 FY24 Comments Water Projects Well #9 94,600$ 97,438$ 100,361$ 103,372$ 106,473$ 109,667$ Personnel, supplies, maintenance and utility costs Well #9 Collection Line 1,600 1,648 1,697 1,748 1,801 1,855 Line maintenance USC Environmental Office Building 7,100 7,313 7,532 7,758 7,991 8,231 Maintenance and utilitiesWater Project Totals 103,300$ 106,399$ 109,591$ 112,879$ 116,265$ 119,753$ Wastewater Projects Carters Creek Diversion Lift Station & Force Main - - - TBD TBD TBD O&M to begin in FY22 Carters Creek Dewatering Improvements - - 20,500 21,115 21,748 22,401 Supplies and maintenance LCWWTP Capacity Expansion & Nutrient Removal - - - TBD TBD TBD O&M to begin in FY21 or FY22 Repurpose Carters Creek Buildings - 1,000 1,030 1,061 1,093 1,126 Supplies and maintenanceWastewater Project Totals -$ 1,000$ 21,530$ 22,176$ 22,841$ 23,526$ Total Estimated O&M Costs 103,300$ 107,399$ 131,121$ 135,055$ 139,106$ 143,279$ *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. Enterprise Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* 182 Hotel Tax Fund The primary funding source for the Hotel Tax Fund is the Hotel tax, a consumption type tax authorized under state statute. This tax allows the City to collect up to its current tax rate of 7% on rental income of hotels and motels within the city limits. As outlined in Chapter 351 of the Tax Code, funds derived from the Hotel Tax Fund can only be spent if the following two-part test is met: I. Every expenditure must directly enhance and promote tourism and the convention and hotel industry. II.Every expenditure must clearly fit into one of nine statutorily provided categories for expenditure of local hotel occupancy tax revenues. 1.Funding the establishment, improvement, or maintenance of a convention or visitor information center. 2.Paying for the administrative costs for facilitating convention registration.3.Paying for tourism related advertising, and promotion of the city or its vicinity. 4.Funding programs that enhance the arts.5.Funding historical restoration or preservation projects. 6.Sporting events where the majority of participants are tourists in cities located in a county with apopulation of 290,000 or less. 7.Enhancing and upgrading existing sport facilities or fields for certain municipalities. State of TexasHouse Bill 3629 was passed in the 2015 Legislative Session that provides authority for the City of College Station to use hotel tax revenue for constructing, operating, or expanding a sporting facility orsports field owned by the municipality, if the majority of the events at the facility or field are directlyrelated to a sporting event in which the majority of participants are tourists who substantially increaseeconomic activity at hotels in the municipality. 8.Funding transportation systems for tourists.9.Signage directing the public to sights and attractions that are visited frequently by hotel guest in the municipality. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The FY19 budgeted Hotel Tax revenue is $5,493,466 which reflects a 1.00% increase from FY18 year-end estimate of $5,439,075. Hotel tax revenues are forecasted to increase marginally due to recent fluctuations of the tourism economy. Investment earnings of $203,708 are estimated for FY18 due to increasing interest rates. The FY18 year-end estimate in the Hotel Tax Fund is $5,732,525 which includes $4,113,546 in capital expenditures related to finishing two synthetic fields at Veteran’s Park as well as some one-time equipment purchases for field maintenance equipment. The FY19 budgeted operating expenditures for the Hotel Tax Fund are $6,726,410 which includes $4,828,521 in capital expenditures related to Veteran’s Park Synthetic Fields, construction expenses for Southeast Park, and two service level adjustment requests for additional field maintenance equipment. The first service level adjustment pertains to a severe weather detection system to be installed at all City parks. The system would operate as a true detection system versus the current lightning prediction system that is outdated. The Hotel Tax portion of the SLA is $18,800 or 20% of the cost of the system. The second SLA is for $22,500 or 50% of a synthetic field paint removal machine. With the expansion of the synthetic fields at Veteran’s Park, the machine will reduce labor time to change the markings as required by the various sports using the fields. The remainder of the cost for both requests is budgeted in the General Fund Parks and Recreation departmental budget. Also included in the operating expenditures are funds for preferred access payment for the use of athletic facilities at Texas A&M University. The FY19 budget for this payment is $700,000 and the FY18 year-end estimated payment for this payment is $465,145. Other operating expenditures included in the FY19 budget are $300,000 for soliciting and hosting of sports tournaments in College Station and $200,000 for the Texas Weekend of Remembrance. The inaugural event for the Texas Weekend of Remembrance occurred in FY18 and the event is anticipated to be held annually over Memorial Day weekend. Operating expenditures in the FY19 budget also include $82,400 for staff costs in the Public Communications department related to tourism marketing efforts and $104,116 for tourism marketing placed by the City of College 183 Station. Public Communications staff members are responsible for strategically creating marketing materials and placing advertisements that help increase tourism to College Station by advertising the City’s many events andamenities. Public Communications staff develops brochures, promotional videos, and other marketing and advertising materials with the primary focus of creating high-quality collaterals to bring tourism dollars to College Station. The responsibilities for material development and advertising are shared among Public Communication staff members resulting in the time spent on the activities equating to one position. The position is budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover the expenditures related to eligible activities. The FY19 budget also contains $25,000 for nonprofit/charitable organizations that hold events at local hotels and meet the criteria for Hotel Tax use. These funds will be distributed at the discretion of the City Manager. An additional $25,000 has been included in the FY19 budget at Council’s direction for a special event grant that will be hosted in the City by an outside entity. This event is expected to draw a significant amount of tourism to the area. Operating expenditures related to Parks and Recreation Programs & Events are budgeted at $461,373 for FY19. Programs in the budget include expenditures related to athletic events such as National & Regional Athletic Tournaments, and other events that are eligible for Hotel Tax funds, including hosting the TAAF Games of Texas in 2018 and 2019. The Parks and Recreation Programs & Events FY19 amount includes one service level adjustment for 50% of a grounds worker needed to help maintain the expanding parks system. The additional 50% of this position is budgeted to be included in the General Fund Parks and Recreation departmental budget. A total of $3,437,430 of Hotel Tax funding is budgeted in FY19 for Outside Agencies. This includes $1,996,128 for the Bryan/College Station Convention & Visitors Bureau (CVB or “Experience BCS”) for operational, sales/marketing, promotional, servicing and business development elements. The Bryan/College Station Convention & Visitors Bureau is a component unit of the city and is jointly supported by both the City of College Station and the City of Bryan based on a pro-rata share of actual Hotel Tax revenue reported for the prior fiscal year by each city. FY19 budgeted operating amount of $1,996,128 reflects 78% of the total operating budget of the CVB. The CVB FY19 request includes two service level adjustments also reflected at 78% of the total amount requested. The CVB is requesting that the City of College Station appropriate $19,500 for a major impact bid fee fund that can be set aside in the event that the agency is presented an opportunity to bid on an event that would bring a significant amount of tourism to the area. The second service level adjustment is a request that the City appropriate $85,800 for a major impact sponsorship fund that can be accessed to enhance the City’s bid packagein the event that the agency has an opportunity to attract an event that would bring a significant amount of tourism to the area. Additional Hotel Tax funding that is budgeted in FY19 for Outside Agencies includes: $588,950 for the CVB Grant Program; $114,376 for Easterwood Airport Advertising; $290,000 for Arts Council operations and maintenance; $397,976 to Arts Council for affiliate funding; $25,000 to Veterans Memorial; and $25,000 for the Bryan/College Station Chamber of Commerce. 184 City of College Station Hotel Tax Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Beginning Fund Balance 17,731,704$ 18,997,285$ 18,997,285$ 15,502,155$ 15,502,155$ REVENUES Taxes 5,152,337$ 5,125,000$ 5,439,075$ 5,493,466$ 5,493,466$ 7.19%Investment Earnings 172,332 140,000 203,708 203,708 203,708 45.51%Other 16,284 10,000 17,890 17,890 17,890Total Revenues 5,340,953$ 5,275,000$ 5,660,673$ 5,715,064$ 5,715,064$ 8.34% Total Funds Available 23,072,657$ 24,272,285$ 24,657,958$ 21,217,219$ 21,217,219$ -12.59% EXPENDITURES & TRANSFERSCity Operations: Parks Programs & Events 260,463$ 537,220$ 619,720$ 438,156$ 461,373$ -14.12%Public Communications 56,645 184,116 184,114 186,516 186,516 1.30%Sports Tournament Promotional Funds -300,000 100,000 300,000 300,000 0.00%Preferred Access Payment 505,855 700,000 465,145 700,000 700,000 0.00% Veteran's Park Synthetic Fields (HM1601)-4,235,860 4,076,696 833,818 833,818 -80.32%Southeast Park (HM1607)---3,953,403 3,953,403 N/ACapital Purchases 318,861 119,350 36,850 -41,300 -65.40% Miscellaneous Programs & Events 5,643 25,000 250,000 250,000 250,000 900.00%Total City Operations Expenditures 1,147,467$ 6,101,546$ 5,732,525$ 6,661,893$ 6,726,410$ 10.24% Outside Agency Funding Expenditures: B/CS CVB O&M (component unit)2,154,993$ 1,846,991$ 1,930,340$ 1,890,828$ 1,996,128 8.07%B/CS CVB Grant Program (component unit)244,835 594,423 647,694 588,950 588,950 -0.92%Easterwood Advertising 21,177 114,376 114,376 114,376 114,376 0.00% Arts Council of Brazos Valley O&M/Facility 456,900 290,000 290,000 397,976 397,976 37.23% Arts Council of Brazos Valley Affiliate/Marketing Funding -390,868 390,868 290,000 290,000 -25.81%Veterans Memorial 25,000 25,000 25,000 25,000 25,000 0.00%B/CS Chamber of Commerce O&M 25,000 25,000 25,000 25,000 25,000 0.00% Total Outside Agency Expenditures 2,927,905$ 3,286,658$ 3,423,278$ 3,332,130$ 3,437,430$ 4.59% Contingency -$ 60,000$ -$ 60,000$ 60,000$ 0.00% Total Operating Expenses & Transfers 4,075,372$ 9,448,204$ 9,155,803$ 10,054,023$ 10,223,840$ 8.21% Measurement Focus Increase (Decrease) Increase (Decrease) in Fund Balance 1,265,581$ (4,173,204)$ (3,495,130)$ (4,338,959)$ (4,508,776)$ Ending Fund Balance **18,997,285$ 14,824,081$ 15,502,155$ 11,163,196$ 10,993,379$ ** Remaining fund balance is forecast to be used for Athletic Field improvements including the next phase of Veterans Park buildout, and initial phases of Southeast Park development. Outside Agency Funding33.61% Parks Pgms & Events4.92% Sports Tour. 2.93% Veterans's Park 8.16% Southeast Park38.67% Preferred Access Pmt6.85% Public Comm.1.82% Misc. Pgms & Events2.45% Contingency0.59% Hotel Tax Fund -Uses Taxes96.12% Other0.31% Investment Earnings3.57% Hotel Tax Fund -Sources 185 Community Development Fund The Community Development Fund is used to account for grants received from the U. S. Department of Housing and Urban Development (HUD) by the City, for use in revitalizing low and moderate income areas and addressing the needs of low and moderate income citizens. The City has submitted an action plan to HUD for FY19 to receive the Community Development Block Grant (CDBG) and the Home Investment Partnership Program Grant (HOME). The CDBG program is a federal entitlement program that provides basic funding for general programs and administration. The grant allows administrators flexibility in the use of funds for a wide variety of eligible activities. The HOME program is a yearly entitlement grant that can only be used for affordable housing programs that assist income-eligible individuals and households. Both CDBG and HOME allocations are based on a formula that includes criteria such as the age and condition of a community’s housing stock, incidents of overcrowding, and the demographic characteristics of the City. Community Development Block Grant funds are allocated to projects including public service agency funding, public facility and infrastructure improvement activities, owner-occupied housing rehabilitation, and Code Enforcement activities. Other eligible expenditures include grant administration, demolition, and acquisition of property by non-profit housing providers. The City currently uses HOME Grant funds for owner-occupied rehabilitation assistance and down payment assistance. Funds are also approved for Community Housing Development Organizations (CHDO) activities, construction, rental rehabilitation, and Tenant Based Rental Assistance (TBRA). This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Grant amounts in the FY19 Approved Budget include $1,730,842 in Community Development Block Grant (CDBG) funds and $783,993 in HOME Investment Partnership Grant (HOME) funds. CDBG appropriations include Public Facility projects that are intended to expand, improve and/or add public facilities and infrastructure when and where needed for designated low to moderate income areas of the city. Facility projects for FY19 include an approved amount of $342,402, for improvements to Georgie K. Fitch Park with the addition of a bridge over the creek and a trail through the park, to the library; and improvements to Southwest Parkway between Welsh and FM2154, by adding sidewalks and addressing upgrades to the intersections for ADA requirements. 186 FY17 FY18 FY18 FY19 FY19 % Change inYear-End Revised Year-End Approved Approved Budget from Actuals Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING FUND BALANCE (2,390,944)$-$-$-$-$-100.00% REVENUESGrantsCommunity Development Block Grant 3,705,141$1,866,269$1,866,269$1,730,842$1,730,842$-7.26%Home Grant 404,683 732,619 732,619 783,993 783,993 7.01%Recaptured Funds & Program Income - HOME 7,746 33,732 33,732 ---100%Total Revenues 4,117,570$2,632,620$2,632,620$2,514,835$2,514,835$(0)$ TOTAL FUNDS AVAILABLE 1,846,142$2,632,620$2,632,620$2,514,835$2,514,835$(0)$ EXPENDITURES AND TRANSFERSCommunity Development Block Grant Housing Assistance/Rehab 15,138$44,024$44,024$71,314 71,314$61.99%Clearance/Demolition -10,000 10,000 10,000 10,000 0.00%Acquisitions 963,568 509,142 483,500 739,075 739,075 38.20% Housing Services 9,478 25,009 25,009 ---100.00%Public Service Agency Funding 140,457 191,154 191,154 185,075 185,075 -3.18%Code Enforcement 40,960 31,340 56,982 28,500 28,500 400.18% Administrative Fees 194,290 198,842 198,842 220,645 220,645 10.96%Economic Development -50,000 50,000 ---100.00%Public Facilities ProjectsNimitz Street Rehabilitation (ST1315)376,197 ----N/AEisenhower Sidewalks (ST1610)44,768 ----N/ALive Oak Sidewalks (ST1612)73,786 ----N/ACross Street ADA Sidewalks (ST1613)5,861 ----N/ASan Saba Sidewalks (ST1614)71,013 ----N/ANortheast Trunkline PH1(WW1895942)1,500,432 152,231 152,231 ---100.00%Georgie Fitch Park Improvements (CD1701)28,986 166,655 166,655 342,402 342,402 105.46%SW Parkway North Sidewalks - PH1 (CD1702)41,053 430,862 430,862 133,831 133,831 -68.94%Park Place Sidewalks - PH 2 1,156 57,010 57,010 ---100.00%Total CDBG Expenditures 3,507,141$1,866,269$1,866,269$1,730,842$1,730,842$-7.26% Home Grant Homeowner Assistance (Rehab/Reconstruction)-$56,943$56,943$111,943$111,943$96.59%CHDO Operating Expenses 1,088 18,621 18,621 ---100.00% New Construction 101,813 324,805 324,805 45,580 45,580 -85.97%Homebuyer’s Assistance 96,838 160,000 160,000 353,712 353,712 121.07%Tenant Based Rental Assistance 22,805 15,000 15,000 25,596 25,596 70.64%CHDO 178,692 146,839 146,839 155,839 155,839 6.13%Administrative Fees 11,194 37,226 37,226 91,323 91,323 145.32%Rental Rehabilitation -6,917 6,917 ---100.00%Total Home Expenditures 412,429$766,351$766,351$783,993$783,993$2.30% Other -$-$-$-$-$N/ATotal Other Expenditures -$-$-$-$-$N/A Total Operating Expenses & Transfers 3,919,570$2,632,620$2,632,620$2,514,835$2,514,835$-4.47% Expenditures Under (Over) Revenues 198,000$-$-$-$-$ Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$-$-$-$-$ City of College Station Community Development Fund Fund Summary *The City does not maintain a fund balance in the Community Development Fund. Grant funds available from the U. S. Department of Housing and Urban Development are maintained and drawn from the City’s Line of Credit with the U. S. Treasury. The balance in the Line of Credit is indicated as the Total Funds available. The ending fund balance for FY16 is combined with the ending fund balance for the CDBG Local Account resulting in a net zero balance. CDBG68.83% Home Grant31.17% Community Development Fund-Sources CDBG Expenditures68.83% Home Expenditures31.17% Community Development Fund-Uses 187 FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Community Development 1,789,131$ 1,825,862$ 1,825,862$ 1,812,735$ 1,812,735$ -0.72% TOTAL 1,789,131$ 1,825,862$ 1,825,862$ 1,812,735$ 1,812,735$ -0.72% FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 232,256$ 261,007$ 261,007$ 289,945$ 289,945$ 11.09% Supplies 1,428 2,204 2,204 2,123 2,123 -3.68%Maintenance - - - - - N/APurchased Services 1,555,447 1,562,651 1,562,651 1,520,667 1,520,667 -2.69%Capital Outlay - - - - - N/A TOTAL 1,789,131$ 1,825,862$ 1,825,862$ 1,812,735$ 1,812,735$ -0.72% FY18 FY19 FY19 % Change inFY16FY17RevisedApprovedApprovedBudget fromActualActualBudgetBase Budget Budget FY18 to FY19 Community Development 6.00 4.00 3.50 3.50 3.50 0.00% TOTAL 6.00 4.00 3.50 3.50 3.50 0.00% PERSONNEL City of College Station Community Development Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION 188 189 City of College Station Roadway Maintenance Fee Fund Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE -$ 330,641$ 330,641$ 727,463$ 727,463$ REVENUES Utility Revenues 3,082,587$ 4,216,000$ 4,582,450$ 4,473,530$ 4,473,530$ 6.11%Interest on Investments 5,120 1,000 16,957 15,000 15,000 1400.00%Total Revenues 3,087,707$ 4,217,000$ 4,599,407$ 4,488,530$ 4,488,530$ 6.44% TOTAL FUNDS AVAILABLE 3,087,707 4,547,641 4,930,048 5,215,993 5,215,993 14.70% EXPENDITURES & TRANSFERSRoadway/Streets Maintenance 2,744,956$ 4,000,000$ 3,985,000$ 4,443,000$ 4,443,000$ 11.08%General & Administrative Transfers - 217,585 217,585 221,921 221,921 1.99%Contingency - - - 25,000 25,000 N/ATotal Expenditures & Transfers 2,744,956$ 4,217,585$ 4,202,585$ 4,689,921$ 4,689,921$ 11.20% Increase (Decrease) in Fund Balance 342,751$ (585)$ 396,822$ (201,391)$ (201,391)$ Measurement Focus Increase (Decrease)(12,110)$ ENDING FUND BALANCE 330,641$ 330,056$ 727,463$ 526,072$ 526,072$ The Roadway Maintenance Fee Fund was established in FY17 to administer financial activity related to the Roadway Maintenance Fee. Effective January 1, 2017, a monthly fee is paid by all residents and businesses in College Station. These funds will help fix potholes and properly maintain streets throughout College Station. Preventive maintenance also reduces the need for costly road reconstruction. The city conducts a pavement management assessment to prioritize roadway maintenance projects to be funded with this fee. Revenues are generated from a Roadway Maintenance fee assessed to City of College Station transportation system users. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found inthe Financial Policies on page F-1. FY19 revenues are projected to be $4,488,530. Investment income FY19 budget of $15,000 is projected due to increasing interest rates. Expenditures in the amount of $4,443,000 are approved for the rehabilitation and upgrade of streets necessitated by increased traffic pressure. FY19 total expenditures are projected at $4,689,921. 190 City of College Station System-Wide Water Impact Fee Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING BALANCE -$ 45,075$ 45,075$ 11,000$ 11,000$ REVENUES Impact Fee Revenues 45,075$ 377,417$ 290,925$ 301,933$ 301,933$ -20%Interest on Investments - - - 1,000 1,000 N/ATotal Revenues 45,075$ 377,417$ 290,925$ 302,933$ 302,933$ -20% TOTAL FUNDS AVAILABLE 45,075 422,492 336,000 313,933 313,933 -26% EXPENDITURES & TRANSFERSTransfer for Capital Projects -$ 359,152$ 325,000$ 301,933$ 301,933$ -16%Total Expenditures & Transfers -$ 359,152$ 325,000$ 301,933$ 301,933$ -16% Increase (Decrease) in Fund Balance 45,075$ 18,265$ (34,075)$ 1,000$ 1,000$ -95% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 45,075$ 63,340$ 11,000$ 12,000$ 12,000$ The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Water Impact Fees. Effective December 1, 2016, a water impact fee began to be assessed for all permits issued for new water connections. The fee is based on the size of the water meters issued on the building permit. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments withinthe City's service area in lieu of water utility rate increases. Revenues were not budgeted in FY17, as it was not determined whether the fee would be approved when the budget was developed. Prior to December 1, 2017, fees were based on a gradual implementation process that occurred when the property was platted and if it was located within an existing small area impact fee zone. After December 1, 2017, the same fee schedule applied to every new water connection. In FY17, some revenue under the new fee schedule was collected due to the timing of local development. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in theFinancial Policies on page F-1. FY19 impact fee revenues are projected to be $301,933. A FY19 transfer to the Water Fund is proposed in the amount of $301,933. These funds will be used for the debt service payment for the Well #9 and Well #9 Collection Line capital improvement projects. In future years, it is anticipated that the revenue generated from this fee will be used toward the debt service payment for the State Highway 6 Water Line capital improvement projects. 191 City of College Station System-Wide Wastewater Impact Fee Fund Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE -$ 155,476$ 155,476$ 1,393,376$ 1,393,376$ REVENUES Impact Fee Revenues 155,475$ 2,264,500$ 1,557,975$ 1,811,600$ 1,811,600$ -20%Interest on Investments 1 10,000 10,000 8,000 8,000 -20% Total Revenues 155,476$ 2,274,500$ 1,567,975$ 1,819,600$ 1,819,600$ -20% TOTAL FUNDS AVAILABLE 155,476 2,429,976 1,723,451 3,212,976 3,212,976 32% EXPENDITURES & TRANSFERSTransfer for Capital Projects -$ 330,075$ 330,075$ 328,881$ 328,881$ 0% Total Expenditures & Transfers -$ 330,075$ 330,075$ 328,881$ 328,881$ 0% Increase (Decrease) in Fund Balance 155,476$ 1,944,425$ 1,237,900$ 1,490,719$ 1,490,719$ -23% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 155,476$ 2,099,901$ 1,393,376$ 2,884,095$ 2,884,095$ The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Wastewater Impact Fees. Effective December 1, 2016, a wastewater impact fee began to be assessed for all permits issued for new wastewater connections. The wastewater impact fee is also based on the size of the domestic water meter issued on the building permit. The purpose of this fee is to generate revenue to fund existing and future capital improvementprojects that serve or will serve new developments within the City's service area in lieu of water utility rate increases. Revenues were not budgeted in FY17, as it was not determined whether the fee would be approved when the budget was developed. Prior to December 1, 2017, fees were based on a gradual implementation process that began when the property was platted and if it was located within an existing small area impact fee zone. After December 1, 2017, the same fee scheduled applied for every new wastewater connection. In FY17, some revenue under the new fee schedule was collected due to the timing of local development. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. FY19 impact fee revenues are projected to be $1,811,600. A transfer to the Wastewater Fund is approved in the amount of $328,881. These funds will be for the FY19 debt service payment for the Lick Creek Wastewater Treatment Plant Expansion (LCWWTP)capital improvement project. In future years, it is projected that all of the annual revenue generated by the 192 City of College Station System-Wide Roadway Impact Fee Funds Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE -$ -$ -$ 283,000$ 283,000$ REVENUES Service Area A Impact Fee Revenues -$ 91,163$ 24,000$ 57,000$ 57,000$ -37%Service Area B Impact Fee Revenues - 119,872 50,000 120,000 120,000 0% Service Area C Impact Fee Revenues - 132,372 175,000 420,000 420,000 217% Service Area D Impact Fee Revenues - 73,260 34,000 81,000 81,000 11%Interest on Investments - 1,000 - 5,000 5,000 400% Total Revenues -$ 417,667$ 283,000$ 683,000$ 683,000$ 64% TOTAL FUNDS AVAILABLE - 417,667 283,000 966,000 966,000 131% EXPENDITURES & TRANSFERS Service Area A Transfer for Capital Project -$ -$ -$ -$ -$ N/A Service Area B Transfer for Capital Project - - - - - N/AService Area C Transfer for Capital Project - - - 595,000 595,000 N/A Service Area D Transfer for Capital Project - - - - - N/A Total Expenditures & Transfers -$ -$ -$ 595,000$ 595,000$ N/A Increase (Decrease) in Fund Balance -$ 417,667$ 283,000$ 88,000$ 88,000$ -79% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ 417,667$ 283,000$ 371,000$ 371,000$ The Roadway Impact Fee Funds were established in FY17 to account for the financial activity related to the roadway impact fee. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve newdevelopments within the City. Four separate Funds were created to account for the activity related to the four separate service territories in which the fee is collected. Fees collected in a particular service area must be used for capital projects within that same service area. The roadway impact fee was approved to be implemented in three phases. Phase I went into effect December 1, 2016. No fees were assessed during phase I. Phase II, effective December 1, 2017, is at a rate that is half the rate of the final Phase III fee.The final phase, Phase III, will be effective December 1, 2018. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Revenues in the Roadway Impact Fee Funds in FY19 are projected to be $683,000. The fees collected will be transferred to the Streets Capital Improvement Projects Fund to be used on eligible projects within each Service Area. Fees collected in Service Area C will be transferred in FY19 to be used on the Capstone/Barron Realignment project (ST1605). Fees collected in Service Area D will be transferred in future fiscal years to be used on the Rehabilitation of W. D. Fitch from Rock Prairie Road to Tonkaway Lake. Once 193 City of College Station Wolf Pen Creek TIF Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE 1,266,118$ 1,277,906$ 1,277,906$ 212,385$ 212,385$ REVENUES Investment Earnings 11,788$ 9,500$ 12,238$ -$ -$ -100%Total Revenues 11,788$ 9,500$ 12,238$ -$ -$ -100% TOTAL FUNDS AVAILABLE 1,277,906 1,287,406 1,290,144 212,385 212,385 -100% EXPENDITURES & TRANSFERS WPC Festival Site -$ -$ -$ -$ -$ N/AReimbursement to CSISD - 1,077,759 1,077,759 200,147 200,147 -100% Transfer Out to General Fund - - - 12,238 12,238 N/AOther- - - - - Total Expenditures & Transfers -$ 1,077,759$ 1,077,759$ 212,385$ 212,385$ -100% Increase (Decrease) in Fund Balance 11,788$ (1,068,259)$ (1,065,521)$ (212,385)$ (212,385)$ -100% Measurement Focus Increase (Decrease) ENDING FUND BALANCE 1,277,906$ 209,647$ 212,385$ -$ -$ The Wolf Pen Creek (WPC) TIF Fund accounts for ad valorem tax and other revenues that are accrued to the WPC TIF District. The fund also accounts for expenditures on projects that take place in the WPC District. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The TIF expired on December 31,2009. Therefore, no ad valorem revenue is estimated to be received in FY19. In years past, the TIF received ad valorem taxes from the City of College Station, College Station Independent School District and Brazos County on the incremental increase in assessed valuation (captured value) over the base year (1989). The FY18 Year-End Estimate and FY19 Approved Budget include payments to College Station Independent School District for the balance of the school district's portion of unspent WPC TIF funds. When the fund has been depleted in FY19, it will be closed. 194 City of College Station West Medical District TIRZ No. 18 Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING BALANCE 450,600$ 673,007$ 673,007$ -$ -$ REVENUESAd Valorem Tax COCS 218,201$ 261,877$ 236,437$ -$ -$ -100%Ad Valorem Tax Brazos County - - - - - N/AInvestment Earnings 4,206 3,336 6,445 - - -100%Total Revenues 222,407$ 265,213$ 242,882$ -$ -$ -100% TOTAL FUNDS AVAILABLE 673,007 938,220 915,889 - - -100% EXPENDITURES & TRANSFERSTIRZ #18 ExpendituresTIRZ #18 Fund Balance Transfer -$ 916,000$ 915,889$ -$ -$ -100%Total Expenditures & Transfers -$ 916,000$ 915,889$ -$ -$ -100% Increase (Decrease) in Fund Balance 222,407$ (650,787)$ (673,007)$ -$ -$ -100% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 673,007$ 22,220$ -$ -$ -$ In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to, lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the mobility needs present in the area. The Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. In May of 2018, City Council voted to dissolve West Medical District TIRZ #18 in order to redirect the funds that would have been dedicated to this TIRZ toward other needed capital projects. The budget was amended in FY18 to create a transfer of the fund balance from the West Medical District TIRZ #18 to the General Government CIP Fund. The fund was closed at the end of FY18. Established in December 2012, the West Medical District TIRZ #18, encompassed the area near the State Highway 6/Rock Prairie Road Bridge and included both The Med Hospital and the Scott & White Hospital. Development projects in this area included Rock Prairie Road (East and West), Normand Drive Extension, and other public works. 195 City of College Station East Medical District TIRZ No. 19 Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING BALANCE 2,879$ 5,704$ 5,704$ 18,227$ 18,227$ REVENUES Ad Valorem Tax COCS 2,798$ 12,448$ 12,448$ 40,957$ 40,957$ 229% Ad Valorem Tax Brazos County ----- N/AInvestment Earnings272175 75 75 257%Total Revenues 2,825$ 12,469$ 12,523$ 41,032$ 41,032$ 229% TOTAL FUNDS AVAILABLE 5,704$ 18,173$ 18,227$ 12,469$ 59,259$ 226% EXPENDITURES & TRANSFERS TIRZ #19 Expenditures -$-$-$-$-$ N/A Total Expenditures & Transfers -$-$-$-$-$ N/A Increase (Decrease) in Fund Balance 2,825$ 12,469$ 12,523$ 41,032$ 41,032$ 229% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 5,704$ 18,173$ 18,227$ 59,259$ 59,259$ In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to, lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the mobility needs present in the area. The Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the East Medical District TIRZ #19, encompasses the area east of the State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public works. It is projected that new development in this portion of the District will meet or exceed $283 million over a twenty year period. This development activity would yield an increment of approximately $30.8 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is the only participant in this TIRZ at this time. In FY19, it is anticipated that $40,957 in ad valorem tax will be collected in the East Medical District TIRZ #19. No expenditures are projected for FY19. Therefore, the FY19 ending fund balance is projected to increase 225.1% over the projected FY18 ending fund balance. 196 City of College Station Dartmouth Synthetic TIRZ Fund Summary FY18 FY18 FY19 FY19 % Change inFY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING BALANCE -$-$-$-$-$ REVENUES Ad Valorem Tax COCS -$-$-$1,392$ 1,392$ N/A Ad Valorem Tax Brazos County -$-$-$1,181$ 1,181$ Investment Earnings---75 75 N/ATotal Revenues -$-$-$2,648$ 2,648$ N/A TOTAL FUNDS AVAILABLE -$-$-$2,648$ 2,648$ N/A EXPENDITURES & TRANSFERS Dartmouth TIRZ Expenditures -$-$-$-$-$ N/A Total Expenditures & Transfers -$-$-$-$-$ N/A Increase (Decrease) in Fund Balance -$-$-$2,648$ 2,648$ N/A Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$-$-$2,648$ 2,648$ In August of 2017, the City of College Station entered into a synthetic increment TIRZ agreement with Brazos County to develop a key infill area that would extend Dartmouth from Harvey Mitchell Parkway through to Texas Avenue. The funds collected will be used to invest in core infrastructure such as streets, storm sewer, water, sanitary sewer, and electrical (including traffic signals at the future Dartmouth intersections with Harvey Mitchell and Texas Avenue). The fractured ownership and infrastructure costs have precluded private development in this area. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. It is projected that new development in this portion of the District will meet or exceed $38.9 million over a fifteen year period. This development activity would yield an increment of approximately $3.98 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is partnering with Brazos County in this synthetic TIRZ for a term of fifteen years. Brazos County is contributing 100% of their O&M incremental value up to one-half of the total costs of the project or $2.5 million, whichever is less. The City of College Station is contributing 100% of its total tax rate incremental value. In FY19, it is anticipated that $2,573 in ad valorem tax will be collected in the Dartmouth Synthetic TIRZ. No expenditures are projected for FY19. 197 198 Municipal Court Fee Funds The College Station Municipal Court collects a number of special fees that are authorized by the Texas State Legislature. These fees are the Court Technology Fee, Court Security Fee, Efficiency Time Payment Fee, Juvenile Case Manager Fee and the Truancy Prevention Fee. Other fees collected specifically for child safety are collected in the General Fund and are used to pay for school crossing guards. These fees are paid by those who pay citations at College Station Municipal Court. These funds are prepared using the modified accrual basis of accounting. This accounting method realizes revenues when they become measurable and available to finance expenditures for the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Court Technology Fee Fund The Court Technology Fee Fund revenues can be used to fund technology projects at the Municipal Court Facility. Projects can include enhancements and improvements to the Municipal Court computer system and other improvements that involve technology. Defendants convicted of a misdemeanor offense in the municipal court shall pay a municipal court technology fee of $4.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. The Court Technology Fee Fund generates revenues from Court Technology fees. Total approved FY19 revenues are $65,900. Approved FY19 expenditures totaling $81,619 will be used for technology-related purchases such as computer hardware and software for court facilities as well as software training for Municipal Court employees. Court Security Fee Fund The Court Security Fee Fund revenues can be used to fund security personnel, security devices and security services for any building housing a municipal court of the city. Defendants convicted of a misdemeanor offense in the municipal court shall pay a municipal court building security fee of $3.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. Approved FY19 fund revenues are $46,665. In FY16, 50% of the Court Security’s only FTE expense was reclassified to the Municipal Court department within General Fund to ensure that the Court Security fund balance was not depleted. For FY19, the FTE will continue to be budgeted equally between the Court Security Fund and the General Fund. The FTE will be budgeted between these two funds until the Court Security fund balance can recover and sustain 100% of the FTE’s costs. Approved FY19 expenditures are $44,279 for 50% of the Court Security FTE. Efficiency Time Payment Fee Fund The Efficiency Time Payment Fee Fund are intended to improve the efficiency of the administration of justice in College Station. The City retains ten percent of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved FY19 revenues total $6,715, while approved FY19 expenditures total $8,660. The base budgeted amount will fund the printing and distribution of collection notices as well as a software subscription to interface with the Texas Department of Transportation. The Efficiency Time Payment Fee Fund summary is located in the Governmental Funds section of this book. The Efficiency Time Payment Fee Fund balance is forecasted to decrease throughout the next five years. Revenue activity has been highly variable over the past three years while expenditures continue to increase. The fund balance will continue to be monitored closely. 199 Juvenile Case Manager Fee Fund The Juvenile Case Manager Fee Fund revenues are used to fund Juvenile Case Management and the City’s Teen Court Program. As of June 2011, the Texas legislature has approved the use of these funds for training, travel, office supplies, and other necessary expenses relating to the position of the Juvenile Case Manager to be paid from the Juvenile Case Manager Fee Fund. Defendants convicted of a misdemeanor offense in the municipal court shall pay a juvenile case manager fee of $5.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. Approved FY19 revenues for the Juvenile Case Manager Fee Fund total $78,790. Approved FY19 expenditures total $129,753 to fund the Juvenile Case Manager and the Teen Court Coordinator positions and related supplies, travel and training. Truancy Prevention Fee Fund The Truancy Prevention Fee Fund revenues are used to fund truancy prevention and intervention services. Defendants convicted of a misdemeanor offense in the municipal court shall pay a truancy prevention fee of $2.00 in addition to any other fines, penalties, or courts costs required by city ordinance, state, or federal law. Approved FY19 revenues total $13,600. Approved FY19 expenditures total $6,000 to fund training, travel, and printing and postage expenses associated with this fund. 200 City of College Station Court Technology Fee Fund Fund Summary 10/24/2018 11:21 FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY18 to FY19 Beginning Fund Balance 455,336$ 467,984$ 467,984$ 435,367$ 435,367$ REVENUES Court Technology Fees 72,216$ 73,318$ 53,201$ 61,180$ 61,180$ -16.56%Investment Interest 4,225 3,622 6,477 4,720 4,720 30.31%Total Revenues 76,441$ 76,940$ 59,678$ 65,900$ 65,900$ -14.35% EXPENDITURESCourt Technology Projects 63,793$ 106,619$ 92,294$ 81,619$ 81,619$ -23.45%Total Expenditures 63,793$ 106,619$ 92,294$ 81,619$ 81,619$ -23.45% Increase (Decrease) in Fund Balance 12,648$ (29,679)$ (32,616)$ (15,719)$ (15,719)$ Ending Fund Balance 467,984$ 438,305$ 435,367$ 419,648$ 419,648$ Court Technology Fees92.84% Investment Interest7.16% Court Technology Fee Fund -Sources Court Technology Projects100.00% Court T ec h nolog y F ee F und -U s es 201 City of College Station Court Security Fee Fund Fund Summary 10/24/2018 11:23 FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING FUND BALANCE 19,382$ 29,448$ 29,448$ 36,305$ 36,305$ REVENUESCourt Security Fees 54,160$ 64,366$ 40,208$ 46,240$ 46,240$ -28.16% Investment Interest 218 181 494 425 425 134.81% Total Revenues 54,378$ 64,547$ 40,702$ 46,665$ 46,665$ -27.70% EXPENDITURESCourt Security 44,311$ 40,711$ 33,845$ 44,279$ 44,279$ 8.76% Total Expenditures 44,311$ 40,711$ 33,845$ 44,279$ 44,279$ 8.76% Increase (Decrease) in Fund Balance 10,067$ 23,836$ 6,857$ 2,386$ 2,386$ Measurement Focus Increase (Decrease)(1)$ Ending Fund Balance 29,448$ 53,284$ 36,305$ 38,690$ 38,690$ Court Security Fees99.09% Investment Interest0.91% Court Security Fee Fund -Sources Court Security100.00% Court Security Fee Fund -Uses 202 City of College Station Court Security Fee Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Court Security 44,311$ 40,711$ 33,845$ 44,279$ 44,279$ 8.76% TOTAL 44,311$ 40,711$ 33,845$ 44,279$ 44,279$ 8.76% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits*44,311$ 40,711$ 33,845$ 44,279$ 44,279$ 8.76%Supplies - - - - - N/A Maintenance - - - - - N/APurchased Services - - - - - N/A Capital Outlay - - - - - N/A TOTAL 44,311$ 40,711$ 33,845$ 44,279$ 44,279$ 8.76% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Court Security 0.50 0.50 0.50 0.50 0.50 0.00% TOTAL 0.50 0.50 0.50 0.50 0.50 0.00% * Mid-way through FY16, 50% of the salary and benefits expenditures in this Fund were transferred to General Fund (Municipal Court Division) via Budget Amendment. For FY18 and FY19, the Court Security Fund provides 50% of the salary and benefits while the other 50% is funded via the Municipal Court Division of Fiscal Services in the General Fund. 203 City of College Station Juvenile Case Manager Fee Fund FY18 FY18 FY19 FY19 % Change inFY17Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Beginning Fund Balance 256,545$218,890$218,890$163,986$163,986$ REVENUES Juvenile Case Manager Fees 90,009$105,890$67,122$77,190$77,190$-27.10%Interest Earnings 2,279 1,891 2,905 1,600 1,600 -15.39% Total Revenues 92,288$107,781$70,027$78,790$78,790$-26.90% EXPENDITURES Operating Expenditures 129,943$125,218$124,931$129,753$129,753$3.62% Total Expenditures 129,943$125,218$124,931$129,753$129,753$3.62% Increase (Decrease) in Fund Balance (37,655)$(17,437)$(54,904)$(50,963)$(50,963)$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 218,890$201,453$163,986$113,023$113,023$ Fund Summary Juvenile Case Manager Fees97.97% Interest Earnings2.03% Juvenile Case Manager Fee Fund -Sources Operating Expenditures100.00% Juvenile Case Manager Fee Fund -Uses 204 City of College Station Juvenile Case Manager Fee Fund Operations & Maintenance Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Juvenile Case Manager 129,943$ 125,218$ 124,931$ 129,753$ 129,753$ 3.62% TOTAL 129,943$ 125,218$ 124,931$ 129,753$ 129,753$ 3.62% FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 125,417$ 114,653$ 117,909$ 119,188$ 119,188$ 3.96%Supplies 980 1,000 1,000 1,000 1,000 0.00% Maintenance - - - - - N/APurchased Services 3,546 9,565 6,022 9,565 9,565 0.00% Capital Outlay - - - - - N/A TOTAL 129,943$ 125,218$ 124,931$ 129,753$ 129,753$ 3.62% FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Juvenile Case Manager 1.75 1.75 1.75 1.75 1.75 0.00% TOTAL 1.75 1.75 1.75 1.75 1.75 0.00% EXPENDITURE BY CLASSIFICATION EXPENDITURE BY DIVISION PERSONNEL 205 City of College Station Truancy Prevention Fee Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING BALANCE 38,483$52,307$52,307$60,395$ 60,395$15.46% REVENUES Truancy Prevention Fees 15,077$17,552$11,199$12,880$ 12,880$-26.62%Investment Earnings 425 445 789 720 720 61.80%Total Revenues 15,502$17,997$11,988$13,600$ 13,600$-24.43% TOTAL FUNDS AVAILABLE 53,985 70,304 64,295 73,995 73,995 5.25% EXPENDITURES & TRANSFERS Operating Expenditures 1,678$ 6,000$ 3,900$6,000$6,000$0.00%Total Expenditures & Transfers 1,678$ 6,000$ 3,900$6,000$6,000$0.00% Increase (Decrease) in Fund Balance 13,824$11,997$8,088$ 7,600$7,600$-36.65% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 52,307$64,304$60,395$67,995$ 67,995$ Truancy Prevention Fees94.71% Investment Earnings5.29% Truancy Prevention Fee Fund -Sources Operating Expenditures100.00% Truancy Prevention Fee Fund -Uses 206 City of College Station Police Seizure Fund Summary 10/11/2018 9:41FY18FY18FY19FY19% Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Beginning Fund Balance 103,696$ 104,705$104,705$117,845$ 117,845$ 12.55% REVENUESPolice Seizure Revenues 56,379$ 25,000$45,000$25,000$ 25,000$ 0.00%Investment Earnings 910 686 1,500 690 690 0.58%Total Revenues 57,289$ 25,686$46,500$25,690$ 25,690$ 0.02% EXPENDITURESPolice Seizure Programs 56,280$ 30,000$33,360$30,000$ 30,000$ 0.00%Total Expenditures 56,280$ 30,000$ 33,360$ 30,000$ 30,000$ 0.00% Increase (Decrease) in Fund Balance 1,009$ (4,314)$13,140$(4,310)$(4,310)$ -0.09% Measurement Focus Increase (Decrease) Ending Fund Balance 104,705$ 100,391$117,845$113,535$ 113,535$ 13.09% This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Police Seizure Fund accounts for items received by the City through the Police Department as a result of criminal investigations. These funds are used for one-time equipment and other purchases to assist in police activities. Police Seizure Fund revenues are estimated to be $25,690 in FY19. Expenditures of $30,000 are approved for FY19. Expenditures from this fund are monitored throughout the year and are adjusted based on revenue received and expected fund balance. Police Seizure Revenues97.31% Investment Earnings2.69% Police Seizure Fund -Sources Police Seizure Programs100.00% Police Seizure Fund -Uses 207 =now() FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY18 to FY19 REVENUES Lot Sales 277,981$ 266,352$ 295,832$ 266,352$ 266,352$ 0.00%Investment Earnings 13,789 11,000 13,789 14,201 14,201 29.10% Total Revenues 291,770$ 277,352$ 309,621$ 280,553$ 280,553$ 1.15% EXPENDITURES Debt Service Transfer 258,705$ 264,453$ 264,453$ 272,855$ 272,855$ 3.18%Misc Non-Operating Expenses 2,104 - - - - Total Expenditures 260,809$ 264,453$ 264,453$ 272,855$ 272,855$ 3.18% Increase/Decrease in Fund Balance 30,961$ 12,899$ 45,168$ 7,698$ 7,698$ Beginning Fund Balance 1,481,110$ 1,512,097$ 1,512,097$ 1,557,265$ 1,557,265$ Ending Fund Balance 1,512,097$ 1,524,996$ 1,557,265$ 1,564,963$ 1,564,963$ City of College Station Memorial Cemetery Fund Fund Summary This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in theFinancial Policies on page F-1. The Memorial Cemetery Fund is a Special Revenue Fund that accounts for two-thirds of the sales of cemetery lots and other revenues that are accrued through the new Memorial Cemetery, which includes the Aggie Field of Honor. For FY19, approved revenue earnings are $280,553. Revenues are from the sale of lots at the site and from investment earnings. A transfer to the Debt Service Fund, in the amount of $272,855, is included in the FY19 approved expenditure budget for one-half of the total debt service related to the Memorial Cemetery. It is approved that one-half of the Memorial Cemetery debt service will come from the Memorial Cemetery Fund and one-half of the payment will come from the Debt Service Fund for FY19 and for future years. The Memorial Cemetery Fund will continue to be monitored to ensure that this can be supported. The Operations and Maintenance costs associated with the Memorial Cemetery Fund are included in the General Fund Parks and Recreation Department budget. Lot Sales94.94% Investment Earnings5.06% Memorial Cemetery Fund -Sources Debt Service Transfer100.00% Memorial Cemetery Fund - Uses 208 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY 19 193,380 79,475 272,855 2,266,498 FY 20 202,706 78,889 281,595 2,073,118 FY 21 195,092 73,613 268,705 1,870,412 FY 22 203,282 63,730 267,012 1,675,320 FY 23 215,784 53,254 269,038 1,472,038 FY 24 225,786 42,215 268,001 1,256,254 FY 25 243,151 30,539 273,690 1,030,468 FY 26 255,652 18,070 273,722 787,317 FY 27 268,055 8,788 276,843 531,665 FY 28 248,055 3,171 251,226 263,610 FY 29 15,555 234 15,789 15,555 *These amounts do not reflect all of the Memorial Cemetery related debt service. The above amounts reflect one-half of the debt service as being paid from the Memorial Cemetery Fund from FY19 through FY29. The balance of the debt service is projected to be paid out of the Debt Service Fund. This will be evaluated on a annual basis and will be adjusted accordingly based on the financial condition of the Memorial Cemetery Fund and Debt Service Fund. DEBT SERVICE SCHEDULE OF REQUIREMENTS MEMORIAL CEMETERY FUND SUPPORTED* GOB & CO SERIES - 50,000 100,000 150,000 200,000 250,000 300,000 FY 19FY 21FY 23FY 25FY 27FY 29DEBT SERVICE FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 209 =(now)############ FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 REVENUES Lot Sales 133,946$ 131,188$ 145,708$ 145,708$ 145,708$ 11.07% Investment Earnings 10,094 8,000 10,094 9,962 9,962 24.53% Total Revenues 144,040$ 139,188$ 155,802$ 155,670$ 155,670$ 11.84% EXPENDITURES Advertising 1,000$ 10,000$ -$ 10,000$ 10,000$ 0.00% Capital Outlay 17,907 202,717 202,342 - - (100.00%) Other 1,556 5,000 13,415 5,540 5,540 10.80% Total Expenditures 20,463$ 217,717$ 215,757$ 15,540$ 15,540$ (92.86%) Increase/Decrease in Fund Balance 123,577$ (78,529)$ (59,955)$ 140,130$ 140,130$ Measurement Focus Adjustment 22$ Beginning Fund Balance 1,024,289$ 1,147,888$ 1,147,888$ 1,087,933$ 1,087,933$ Ending Fund Balance 1,147,888$ 1,069,359$ 1,087,933$ 1,228,063$ 1,228,063$ City of College Station Memorial Cemetery Endowment Fund Fund Summary This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Memorial Cemetery Endowment Fund is a Special Revenue Fund that accounts for one-third of cemetery lot sales that are accrued through the Memorial Cemetery. Approved revenues for FY19 are $155,670. Revenues are projected to come from the sale of lots at the site and from interest earnings. FY19 approved expenditures total $15,540 for continued marketing of the cemetery plots, as well as equipment. Lot Sales93.60% Investment Earnings6.40% Memorial Cemetery Endowment Fund - Sources Advertising64.35% Other35.65% Memorial Cemetery EndowmentFund - Uses 210 10/11/2018 9:35 FY18 FY18 FY19 FY19 % Change inFY17Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY18 to FY19 Beginning Fund Balance 1,884,147$ 1,910,835$ 1,910,835$ 1,933,057$ 1,933,057$ REVENUES Sale of Cemetery Lots 10,970$ 5,000$ 7,520$ 5,000$ 5,000$ 0.00%Investment Income 17,548 16,000 15,902 16,000 16,000 0.00%Other --- -- N/A Total Revenues 28,518$ 21,000$ 23,422$ 21,000$ 21,000$ 0.00% Total Funds Available 1,912,665$ 1,931,835$ 1,934,257$ 1,954,057$ 1,954,057$ 1.15% EXPENDITURES & TRANSFERS Other: Filing Fees -$ -$-$-$-$ N/A Other ----150,000 N/AOther: Cemetery Plots 1,850 -1,200 2,500 2,500 N/A Total Expenditures & Transfers 1,850$ -$ 1,200$ 2,500$ 152,500$ N/A Increase in Fund Balance 26,668$ 21,000$ 22,222$ 18,500$ (131,500)$ Measurement Focus Increase (Decrease)20$ Ending Fund Balance 1,910,835$ 1,931,835$ 1,933,057$ 1,951,557$ 1,801,557$ City of College Station Texas Avenue Cemetery Endowment Fund Fund Summary This fund is budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Texas Avenue Cemetery Endowment Fund is a Special Revenue Fund that accounts for sales of cemetery lots and other revenues that are accrued through the College Station Cemetery on Texas Avenue. The Operations and Maintenance costs associated with the Texas Avenue Cemetery are included in the General Fund Parks and Recreation Department budget. For FY19, approved revenues are budgeted at $21,000. Approved expenditures are budgeted at $152, 500, which include a one-time service level adjustment for the construction of a restroom within the Cemetery at $150,000. The College Station cemetery on Texas Avenue has a few remaining spaces for sale. Sale of Cemetery Lots23.81% Investment Income76.19% Texas Avenue Cemetery Endowment Fund -Sources 211 City of College Station Public, Educational and Governmental (PEG) Access Channel Fee Fund Fund Summary 10/24/2018 11:25 FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Beginning Fund Balance 501,590$ 608,610$ 608,610$ 707,388$ 707,388$ REVENUESCable Franchise Fees 201,212$ 204,020$ 199,000$ 199,000$ 199,000$ -2.46%Investment Earnings 5,915 4,322 13,000 14,000 14,000 223.92% Total Revenues 207,127$ 208,342$ 212,000$ 213,000$ 213,000$ 2.24% Total Funds Available 708,717$ 816,952$ 820,610$ 920,388$ 920,388$ EXPENDITURES & TRANSFERSPublic Comm. - Prof Services 51,717$ 65,640$ 72,680$ 60,411$ 60,411$ -7.97%Public Comm. -Capital Expenditures 42,545 61,500 39,868 40,000 40,000 -34.96%Other Expenditures 5,856 - 674 - - Total Expenditures & Transfers 100,118$ 127,140$ 113,222$ 100,411$ 100,411$ -21.02% Increase (Decrease) in Fund Balance 107,009$ 81,202$ 98,778$ 112,589$ 112,589$ Measurement Focus Increase (Decrease)11 Ending Fund Balance 608,610$ 689,812$ 707,388$ 819,977$ 819,977$ Public, Education and Government (PEG) Access Channel funds are collected in an amount equal to 1% of gross revenues in cable services provided per month. These funds may be used for educational and governmental broadcasting on Channel 19. Channel 19 provides unique programming that addresses the needs and interests of the citizens of College Station and its surrounding community. This includes information on City Council and Planning & Zoning meetings, development projects, special events, job opportunities, and many other pertinent issues and notices. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Approved FY19 PEG Fee Fund revenues from cable franchise fees and investment earnings total $213,000. Expenditures of $100,411 are approved in FY19 for video production and broadcast upgrades. The FY19 budgeted fund balance is anticipated to increase 16% when compared to the FY18 estimated ending fund balance dueto a decrease in planned capital expenditures. Cable Franchise Fees93.43% Investment Earnings6.57% PEG Fee Fund -Sources Public Comm. - Prof Services60.16% Public Comm. -Capital Expenditures39.84% PEG Fee Fund -Uses 212 City of College Station R.E. Meyer Estate Restricted Gift Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY18 to FY19 BEGINNING BALANCE 568,190$ 720,241$ 720,241$ 153,051$ 153,051$ REVENUESRestricted Gift Funds 146,571$ -$-$-$-$ N/AInvestment Earnings 5,480 4,500 6,000 2,500 2,500 -44%Total Revenues 152,051$ 4,500$ 6,000$ 2,500$ 2,500$ -44% TOTAL FUNDS AVAILABLE 720,241 724,741 726,241 155,551 155,551 -79% EXPENDITURES & TRANSFERSSenior Programs/Arts Council Bldg Reno -$573,190$ 573,190$ 155,551$ 155,551$ -73%Total Expenditures & Transfers -$573,190$ 573,190$ 155,551$ 155,551$ -73% Increase (Decrease) in Fund Balance 152,051$ (568,690)$ (567,190)$ (153,051)$ (153,051)$ -73% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 720,241$ 151,551$ 153,051$ -$-$ The R.E. Meyer Estate Restricted Gift Fund was established in FY14. Robert Earl "Bob" Meyer passed away in October of 2013. As part of his will, he generously bequeathed a portion of his estate to the College Station Parks and Recreation Department, with the gift being restricted for the benefit of programs for senior citizens. During Mr. Meyer's lifetime, he loved and supported the many senior programs offered by the Parks and Recreation Department Senior Services. In FY18, a total of $573,190 was transferred to the Facilities and Technology Capital Improvement Projects Fund for use on the Arts Council Renovation project. The renovated building will provide facilities the Parks and Recreation Department will use to expand upon current Senior Programs. The remaining balance in the fund will be used in FY19 for Senior Programs. 213 City of College Station Fun For All Playground Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE -$ -$ -$ 495,000$ 495,000$ REVENUES Restricted Gift Funds -$ 1,000,000$ 1,000,000$ -$ -$ -100%Investment Earnings - 5,000 5,000 5,000 N/ATotal Revenues -$ 1,000,000$ 1,005,000$ 5,000$ 5,000$ -100% TOTAL FUNDS AVAILABLE - 1,000,000 1,005,000 500,000 500,000 -50% EXPENDITURES & TRANSFERS Fun for All Playground Construction (PK140 -$ 1,000,000$ 510,000$ 500,000$ 500,000$ -50% Total Expenditures & Transfers -$ 1,000,000$ 510,000$ 500,000$ 500,000$ -50% Increase (Decrease) in Fund Balance -$ -$ 495,000$ (495,000)$ (495,000)$ N/A Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ -$ 495,000$ -$ -$ The Fun for All Playground Fund was established in FY18.This Fund will be used to record the financial activity associated with the construction of an all-inclusive playground to be located at Central Park. The project is a joint effort with several local service organizations. Park Land Dedication funds were used to fund the design of the project. Donations received by the service organizations will be used to fund the construction of the playground. The playground will be built in phases as funding permits. The activity reflected in FY18 and FY19 is for the first phase of the playground and the estimate for phase I is based on donations received to date by the local service organizations. 214 215 Special Revenue Capital Improvement Projects These funds are budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. SPECIAL REVENUE CAPITAL PROJECTS Below are descriptions of the special revenue capital projects included in the FY19 Approved Budget. The funds expended on these projects are considered significant and non-routine. Park Land Dedication Capital Improvement Projects The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from developers who dedicate land, or money in lieu of land, for the acquisition, improvement and/or the development of parks. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded using the dedicated park land funds. Park Land dedication funds must be used for the acquisition, improvement and/or the development of parks within the zone to which the funds are dedicated. In FY19, estimates are included for Park Land Dedication projects that are anticipated to be completed in the various park zones. In Park Land Zone 1, funds have been allocated for the construction of Northgate Park. Land for a park in Northgate was purchased several years ago, the project has since been designed, and a portion of the current balance in Zone 1 will be used for the construction of the park. In Park Land Zone 3, budget has been included for the Fun for All Playground at Central Park. This project is for the design and construction of an inclusive playground for children with special needs. The playground will provide a safe atmosphere while incorporating educational aspects and challenges to spark imagination and enhance quality of life. In addition to the budget in Park Land Zone 3, funds have been included in Community Park Land Zone C for this effort. The playground is a joint effort of the College Station Rotary Club, the College Station Noon Lions Club, the Kiwanis Club and the City of College Station. The service groups have raised funds for the construction of the first phase of the playground. Construction of the first phase of the playground is budgeted in the Fun for All Playground Fund. In Park Land Zone 4, budget is included for the completion of the development of Crescent Point Park. The project will include the addition of exercise equipment, lights, water fountains and benches. In Park Land Zone 7, budget has been included for the design and construction of a Basketball Pavilion at John Crompton Park. In Community Park Land Zone A/B, budget has been included for the Reconstruction of the Parking Lot at Bachmann Park. In addition to the aforementioned major projects, funds that have not yet been obligated to specific projects are budgeted in a number of Park Land Zones. These funds are available to be used for projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. Drainage Capital Improvement Projects Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from residential and commercial utility users. An estimate of $200,000 is included in FY19 for Minor Drainage Improvement projects. These funds are used for minor unscheduled drainage projects that may arise throughout the fiscal year. In addition, an estimate is included in FY19 for the Southwood Valley Drainage Improvements project. This project will improve the channel between Treehouse Trail and Deacon Drive behind the Woodsman Condominiums. It is anticipated that a rate increase will be needed in the Drainage Fund in the future to support anticipated drainage capital projects. An inventory of drainage capital projects is currently being developed and will likely result in the addition of a number of capital projects to the drainage capital plan, The rate increase is currently forecasted for FY21, but timing will depend on the results of the capital inventory. 216 Sidewalk Zone Capital Projects The Sidewalk Zone Funds account for the receipt and expenditure of funds received by the City from developers who, upon approval of the Planning and Zoning Commission and in accordance with a number of criteria as defined by the City’s Sidewalk ordinance, pay a fee in lieu of constructing the required sidewalk or multi-use path. Fees collected in lieu of sidewalk or multi-use path construction must be expended in the sidewalk zone within which the approved development is located. Fees collected in lieu of sidewalk construction must be used only for construction, reconstruction or land acquisition costs associated with sidewalks, multi-use paths and other non- vehicular ways. Several Sidewalk Zones have balances that have not yet been obligated to specific sidewalk projects. Budget has been included in FY19 in Sidewalk Zones 1, 2, 3, 8, 9, 13, 14 and 15. Including these funds in the budget will make them available for use on projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. Hotel Tax Fund Capital Projects Included in the FY19 Approved Budget is an estimate for the completion of the construction of phase I of the Build-Out of the Veterans Park and Athletic Complex. The project includes the construction of two additional synthetic turf fields at Veterans Park along with parking and lighting to support the new fields. The synthetic turf fields will provide an all-weather playing surface that can be used immediately following a rain event. The project will be funded using Hotel Tax funds as the project is anticipated to result in a significant number of individuals coming from outside of the community to play in tournaments held on these fields. The fields will be able to facilitate sports such as soccer, football, lacrosse, and a myriad of other sports events. A second capital project included in the Hotel Tax Fund the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the BVSWMA landfill where this park will be located. This project includes eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and additional funding will come from Certificates of Obligation. The project is currently in design with construction expected to begin in FY19. Additional O&M Costs In some situations, the operations and maintenance (O&M) cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process (i.e. for additional personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e. additional budget for utility costs). Departments are expected to consider the impact of current and planned capital improvement projects on O&M budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Finance Office in financial forecasting. O&M estimates are included in the financial forecasts for projects that are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the special revenue capital projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may also be made to delay projects for which O&M funding does not exist. 217 GENERAL GOVERNMENT PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 17-18 FY 18-19 NUMBER AMOUNT THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:7,502,271$ 5,441,376$ ADDITIONAL RESOURCES: CONTRIBUTIONS 400,000$ 400,000$ INVESTMENT EARNINGS 10,000 10,000 INTRAGOVERNMENTAL TRANSFERS - - OTHER - - SUBTOTAL ADDITIONAL RESOURCES 410,000$ 410,000$ TOTAL RESOURCES AVAILABLE 7,912,271$ 5,851,376$ PARK LAND DEDICATION FUND ZONE 1 PARK PK0051 - - 10,000 - NORTHGATE PARK PK1718 575,000 75,000 500,000 - ZONE 2 PARK PK0052 25,000 17,800 25,000 ZONE 3 PARK PK0053 30,000 - 18,100 30,000 FUN FOR ALL PLAYGROUND PK1409 135,000 135,000 - - * ZONE 4 PARK PK0054 240,000 - 330 240,000 CRESCENT POINT PARK PK1601 96,575 86,575 10,000 - ZONE 5 PARK PK0055 - - - - ZONE 6 PARK PK0056 5,000 - 4,000 5,000 ZONE 7 PARK PK0057 95,000 - - 95,000 CROMPTON PARK BBALL PAVILION PK1717 365,000 320,000 35,000 10,000 * ZONE 8 PARK PK0058 - - - - ** ZONE 9 PARK (incl Zone 24)PK0059/PK1205 58,000 - 20,000 58,000 ZONE 10 PARK PK0060 8,000 - 8,000 SONOMA PARK DESIGN PK1603 20,000 20,000 - - ** ZONE 11 PARK (incl Zone 14)PK0061/PK0717 40,000 - 57,000 40,000 PEBBLE CREEK RESURFACING PK1811 65,000 65,000 - ZONE 12 PARK PK0824 24,000 - 24,000 24,000 ZONE 13 PARK PK0807 45,000 - 6,600 45,000 ZONE 15 PARK PK0808 65,000 30,000 65,000 ** COMMUNITY PARK ZONE A/B PK1203/1304 2,370,000 2,307,000 2,370,000 BACHMANN PARK PARKING LOT REHAB PK1806 1,600,000 - 1,600,000 - ** COMMUNITY PARK ZONE C/D PK1204/PK1813 25,000 - - 25,000 FUN FOR ALL PLAYGROUND PK1409 365,000 335,000 30,000 - CENTRAL PARK PARK LOT REHAB PK1805 450,000 - 450,000 - CLOSED PROJECTS 852,895 30,000 CAPITAL PROJECTS SUBTOTAL 6,037,725$ 3,070,000$ OTHER - GENERAL & ADMIN. CHARGES 34,489 36,212 TOTAL EXPENDITURES 6,072,214$ 3,106,212$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:1,840,057$ 2,745,165$ *These Funds were eliminated in FY18 by a change to the Park Land ordinance. They will be closed once the balances are depleted. **These Funds were combined in FY18 by a change to the Park Land ordinance. BUDGET APPROPRIATIONS 218 GENERAL GOVERNMENT PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES FY 16-17 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 ACTUAL FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 6,354,810$ 7,502,271$ 5,441,376$ 2,007$ 2,007$ 2,007$ 2,007$ 2,007$ 2,687,922$ 400,000$ 400,000$ -$ -$ -$ -$ -$ 70,137 10,000 10,000 - - - - - - - - - - - - - - - - - - - - 2,758,060$ 410,000$ 410,000$ -$ -$ -$ -$ -$ 9,112,870$ 7,912,271$ 5,851,376$ 2,007$ 2,007$ 2,007$ 2,007$ 2,007$ 700,000 - 10,000 - - - - - - - 217 79,800 494,983 - - - 25,000 - - - - - - - - 30,000 - - - - - - - - 135,000 - - - - - - - - 240,000 - - - - - 1,248 6,916 58,411 30,000 - - - - - - - - - - - - - - - - 5,000 - - - - - - - - 95,000 - - - - - - 10,325 31,500 323,175 - - - - - - - - - - - - - - - - 58,000 - - - - - - - - 8,000 - - - - - - 2,216 17,784 - - - - - - - - - 40,000 - - - - - - - 65,000 - - - - 24,000 - - - - - - - - 45,000 - - - - - - - - 65,000 - - - - - - - - 2,370,000 - - - - - - - 200,000 1,400,000 - - - 25,000 - - - - - 193,330 68,180 103,490 - - - - - - - - 450,000 - - - - - - 1,257,818 1,420,421 400,000 894,578$ 1,345,672$ 2,436,406$ 5,813,158$ -$ -$ -$ -$ -$ 240,180 - - - 30,209 34,489 36,212 - - - - - 1,616,061$ 2,470,895$ 5,849,370$ -$ -$ -$ -$ -$ 5,463$ 7,502,271$ 5,441,376$ 2,007$ 2,007$ 2,007$ 2,007$ 2,007$ 2,007$ PROJECTED EXPENDITURES 219 DRAINAGE UTILITY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY17-18 FY18-19 NUMBER AMOUNT THROUGH FY17 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:1,872,882$ 1,544,639$ ADDITIONAL RESOURCES: UTILITY REVENUES 2,295,700$ 2,389,800$ INTEREST ON INVESTMENTS 15,000 20,000 OTHER - - SUBTOTAL ADDITIONAL RESOURCES 2,310,700$ 2,409,800$ TOTAL RESOURCES AVAILABLE 4,183,582$ 3,954,439$ DRAINAGE CAPITAL MINOR DRAINAGE IMPROVEMENTS SD1701 200,000 200,000 200,000 200,000 DRAINAGE CIP INVENTORY SD1702 270,000 270,000 - SOUTHWOOD VALLEY DRAINAGE IMP SDTBD 685,000 - - 685,000 CULVERT AT J. MILLIFF RD AND REDMOND DR SD1604 555,000 50,000 - - DRAINAGE IMPR AT UNIVERSITY & STALLINGS TBD 500,000 - - - CLOSED PROJECTS - CAPITAL G&A 235,089 241,610 CAPITAL PROJECTS SUBTOTAL 435,089$ 1,126,610$ DRAINAGE OPERATIONS DRAINAGE INSPECTION (PLANNING & DEV SERVICES) ANNUAL 129,336 119,413 DRAINAGE MAINTENANCE OPERATIONS (PUBLIC WORKS)ANNUAL 1,380,560 1,446,670 PAY PLAN 24,837 23,360 SLA's - 50,000 ERP SYSTEM REPLACEMENT - - STREET SWEEPING - - MOSQUITO ABATEMENT 7,200 7,200 BEE CREEK MITIGATION MONITORING/REPORTING (SD0902)- - TRANSFERS OUT 102,010 102,010 OTHER - - GENERAL & ADMIN. 267,654 276,913 TOTAL EXPENDITURES 2,346,686$ 3,152,176$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:1,836,896$ 802,263$ BUDGET APPROPRIATIONS 220 DRAINAGE UTILITY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2018-2019 THROUGH FISCAL YEAR 2023-2024 PROJECT EXPENDITURES FY 16-17 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY16 ACTUAL FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 2,309,932$ 1,872,882$ 1,544,639$ 802,263$ 70,996$ 80,408$ 295,896$ 522,465$ 2,252,543$ 2,320,209$ 2,389,800$ 2,461,500$ 2,662,065$ 2,741,900$ 2,824,200$ 2,908,900$ 19,701 25,000 20,000 10,000 5,000 5,000 10,000 10,000 1,000 - - - - - - - 2,273,244$ 2,345,209$ 2,409,800$ 2,471,500$ 2,667,065$ 2,746,900$ 2,834,200$ 2,918,900$ 4,583,176$ 4,218,091$ 3,954,439$ 3,273,763$ 2,738,061$ 2,827,308$ 3,130,096$ 3,441,365$ - - 100,000 200,000 100,000 100,000 100,000 100,000 100,000 - - 270,000 - - - - - - - - - 685,000 - - - - - 17,750 12,250 8,500 - 516,500 - - - - - - - - 300,000 200,000 - - - 332,957 287,615 219,861 235,089 241,610 253,691 266,375 279,694 293,678 302,489 565,068$ 901,204$ 1,126,610$ 1,170,191$ 566,375$ 379,694$ 393,678$ 402,489$ 97,854 110,303 119,413 122,995 126,685 130,486 134,400 138,432 1,584,547 1,285,081 1,446,670 1,490,070 1,534,772 1,580,815 1,628,240 1,677,087 - - 23,360 24,061 24,783 25,526 26,292 27,081 - - 50,000 - - - - - - - - - - - - - 119,761 - - - - - - - 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 - - - - - - - 101,000 102,010 102,010 103,030 104,060 105,101 106,152 107,214 - - - - - - - - 228,690 267,654 276,913 285,220 293,777 302,590 311,668 321,018 2,704,120$ 2,673,452$ 3,152,176$ 3,202,767$ 2,657,653$ 2,531,412$ 2,607,631$ 2,680,520$ (6,174)$ 1,872,882$ 1,544,639$ 802,263$ 70,996$ 80,408$ 295,896$ 522,465$ 760,845$ PROJECTED EXPENDITURES 221 FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Civil Engineering 97,854$ 129,336$ 110,303$ 121,129$ 121,129$ -6.35% Drainage Maintenance 1,591,747 1,412,597 1,292,281 1,475,514 1,525,514 7.99% TOTAL 1,689,601$ 1,541,933$ 1,402,584$ 1,596,643$ 1,646,643$ 6.79% FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 917,924$ 1,015,426$ 943,807$ 1,042,742$ 1,042,742$ 2.69% Supplies 68,610 97,485 56,524 86,832 86,832 -10.93%Maintenance 325,195 137,234 136,934 141,746 141,746 3.29% Purchased Services 377,872 291,788 265,319 325,323 375,323 28.63% TOTAL 1,689,601$ 1,541,933$ 1,402,584$ 1,596,643$ 1,646,643$ 6.79% FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Civil Engineering 1.00 1.00 1.00 1.00 1.00 0.00% Drainage Maintenance 16.00 17.00 17.00 17.00 17.00 0.00% TOTAL 17.00 18.00 18.00 18.00 18.00 0.00% Service Level Adjustments One-Time Recurring Total 50,000$ -$ 50,000$ 50,000 - 50,000 City of College Station Drainage Utility Fund Operations & Maintenance Summary Rate Study Analysis Drainage SLA Totals EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION 222 City of College Station Sidewalk Zone Funds Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING BALANCE 87,403$ 96,548$ 96,548$ 88,250$ 88,250$ REVENUES Contributions 33,180$ -$ 26,580$ -$ -$ N/A Investment Earnings 985 1,000 1,122 1,250 1,250 -100%Total Revenues 34,165$ 1,000$ 27,702$ 1,250$ 1,250$ -100% TOTAL FUNDS AVAILABLE 121,568 97,548 124,250 89,500 89,500 -100% EXPENDITURES & TRANSFERSSidewalk Zone 1 -$ -$ -$ 10,000$ 10,000$ N/ASidewalk Zone 2 - 6,800 - 7,000 7,000 -100% Sidewalk Zone 3 - - - 6,500 6,500 N/A Southwood SW Deisgn (ST1710)- 12,000 6,000 - - -100% Sidewalk Zone 5 - - - - - N/A Southwood SW Deisgn (ST1710)- 30,000 30,000 - - -100%Sidewalk Zone 8 - - - 3,000 3,000 N/A Emerald Dove Sidewalk (ST1707)4,620 - - - - N/ASidewalk Zone 9 9,900 - 10,000 10,000 -100% Sidewalk Zone 13 - 5,600 - 6,000 6,000 -100%Sidewalk Zone 14 - 28,000 - 30,000 30,000 -100%Sidewalk Zone 15 - - - 17,000 17,000 N/A Holleman Drive South Sidewalk 20,400 - - - - N/AOther- - - - - N/ATotal Expenditures & Transfers 25,020$ 92,300$ 36,000$ 89,500$ 89,500$ -100% Increase (Decrease) in Fund Balance 9,145$ (91,300)$ (8,298)$ (88,250)$ (88,250)$ -100% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 96,548$ 5,248$ 88,250$ -$ -$ The Sidewalk Zone Funds account for the receipt and expenditure of funds received by the City from developers who, upon approval of the Planning and Zoning Commission and in accordance with a number of criteria as defined by the City’s Sidewalk ordinance, pay a fee in lieu of constructing the required sidewalk or multi-use path. Fees collected in lieu of sidewalk or multi-use path construction must be expended in the sidewalk zone within which the proposed development is located. Fees collected in lieu of sidewalk construction must be used only for construction, reconstruction or land acquisition costs associated with sidewalks, multi-use paths and other non-vehicular ways. Budgets are included for the expenditure of funds in each of the Sidewalk Zones that have a balance. Including these funds in the budget will make them available for use on projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. The FY19 estimated ending fund balance is anticipated to decrease 100% from the FY18 estimated ending fund balance. However,this would occur only if the funds budgeted in all of the Sidewalk Zones were expended. 223 Projected Projected Projected Projected Projected Projected FY19 FY20 FY21 FY22 FY23 FY24 CommentsParkland Dedication Projects Crescent Point Park - 2,900 2,987 3,077 3,169 3,264 Maintenance and utility costs Sonoma Park Improvements - 3,000 3,090 3,183 3,278 3,377 Maintenance and utility costs Northgate Park - 4,750 4,893 5,039 5,190 5,346 Maintenance and utility costs Crompton Park Basketball Pavilion - 1,250 1,288 1,326 1,366 1,407 Utility costs Play for All Playground $ - $ 18,000 $ 18,540 $ 19,096 $ 19,669 $ 20,259 Playground maintenance and electricutility costsParkland Projects Totals -$ 29,900$ 30,797$ 31,721$ 32,673$ 33,653$ Community Development (CD) Fund Projects Georgie K Fitch to Ringer Library Trail 1,550 1,597 1,644 1,694 1,745 1,797 General sidewalk maintenanceCD Fund Projects Totals 1,550$ 1,597$ 1,644$ 1,694$ 1,745$ 1,797$ Total Estimated O&M Costs 1,550$ 31,497$ 32,441$ 33,415$ 34,417$ 35,450$ Special Revenue Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. 224 Insurance Funds The City of College Station is partially self-insured for property & casualty and general liability, workers’ compensation and unemployment compensation. The City became self-funded for employee and dependent health care in January 2004. The health care program has been administered by Cigna since January of 2018. These Insurance Funds are accounted for as Internal Service Funds. Actuarially-based charges are made to each of the operating funds using relevant bases (i.e., health insurance is charged monthly per full-time participating employee, while unemployment and worker’s compensation are charged as a percentage of gross salary). This method of funding allows the City to more accurately reflect the costs of claims against the various funds and to minimize potential risks. For financial statement reporting, Insurance Funds (Internal Service Funds) are reported using the economic resources measurement focus and the accrual basis of accounting. The Insurance Funds (Internal Service Funds) are budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). The measurement focus adjustment to arrive at Actual 2017 Working Capital is necessary because the insurance funds’ (internal service funds’) working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial reporting purposes. Property & Casualty Insurance FundBudgeted premiums are based on the actual amounts charged to departments to cover the City’s Property andCasualty costs. The approved premium revenue for FY19 is $1,000,000, no increase from FY18. Approved investment earnings are $15,000 and other revenues, including subrogation, are projected to be $75,000. The total approved revenues for the Property & Casualty Insurance Fund are $1,090,000. Approved FY19 expenditures in this fund are $1,304,848, which is $619,511 less than the estimated year-end expenditures for FY18. The FY18 expenditures were unusually high due to a hail event in March 2018 that required repairs to vehicles that totaled approximately $100,000 and to building facilities for approximately $740,000. The Property & Casualty Fund is transitioning their current part-time, non-benefitted Property Claims Assistant position to a full-time position for FY19. The only other SLA request was a non-departmental increase to premiums in the amount of $4,300 to cover the malpractice policy for the approved co-medical director in the Fire/EMS department. Employee Benefits FundApproved revenues in the Employee Benefits Fund are $13,542,933, a total increase of approximately 2.75%. Although that includes a 5% increase in City-paid employee Health Insurance premiums, the overall approved revenue budget is decreased due to changes in how dependent life insurance and AD&D are accounted for. Those two items were previously budgeted in the Employee Benefit Fund as revenues but are now accounted for on the balance sheet along with the other voluntary insurance policies that were moved to the balance sheet in FY18. The FY19 approved expenditures include $465,689 for the continued operation of the Employee Health Clinic, which provides acute and preventive primary care, occupational medicine, workers’ compensation care, and wellness services. Services are available to City health plan-enrolled employees, dependents and retirees to encourage wellness and pro-active medical intervention and treatment. In addition, included in the FY19 approved budget is $1,103,433 for an Other Post-Employment Benefits (OPEB) Trust, established in FY17. In FY18, the City began funding OPEB at the department level on a current basis using a budgeted FTE basis. The approved expenditures for the Employee Benefits Fund are $13,450,056. The FY19 ending working capital in this fund is projected to increase 1.35% when compared to the FY18 estimated ending working capital. This is due to the increase in premiums to offset the overall rise in claims. 225 Workers’ Compensation Insurance FundBudgeted premiums are based on the actual amounts charged to departments to cover the City’s WorkersCompensation costs. In FY19, approved revenues are $590,000 and approved expenditures are $537,651. Unemployment Insurance Fund Revenues in this fund are typically collected based as a percentage of each employee’s salary; however, in FY17 the decision was made to forego collection of this revenue due to the increase in working capital in recent years (prior to FY17, the Working Capital had increased every year since FY14). The decision not to collect revenues based on payrolls has been extended to FY19. Therefore, FY19 approved revenues (investment earnings only) are $3,500. Claims costs in the amount of $60,000 are approved for FY19. 226 227 City of College Station Property & Casualty Insurance Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19REVENUESPremiums801,639$ 1,001,885$1,000,000$1,000,000$ 1,000,000$-0.19%Investment Earnings 16,266 12,500 21,127 15,000 15,000 20.00%Other (including Subrogation)401,735 675,000 849,195 75,000 75,000 -88.89% Other Revenue (4,755)-16 --N/ATotal Revenues 1,214,885$1,689,385$1,870,338$1,090,000$ 1,090,000$-35.48% EXPENDITURES AND TRANSFERSAdministration 172,133$ 157,211$ 159,686$ 162,670$ 201,498$ 28.17% Professional Services 14,646 20,550 23,734 18,550 18,550 -9.73%Legal Fees 138,362 225,000 150,068 225,000 225,000 0.00%Third Party Administration Fees 27,027 30,000 23,617 24,500 24,500 -18.33%Claims 193,821 1,110,000 1,098,259 280,000 280,000 -74.77%Legal Settlements 35,541 120,000 99,000 100,000 100,000 -16.67% Premiums 332,093 366,885 358,106 406,000 410,300 11.83%Other Non-Operating 49,440 45,000 11,889 45,000 45,000 0.00%Transfers Out -----N/ATotal Operating Expenses & Transfers 963,063$ 2,074,646$1,924,359$1,261,720$ 1,304,848$-37.11% Increase (Decrease) in Working Capital, modified accrual budgetary basis 251,822$ (385,261)$ (54,021)$ (171,720)$ (214,848)$ Measurement Focus Increase (Decrease)6,436$ Beginning Working Capital, accrual basis of accounting 1,225,113$1,483,371$1,483,371$1,429,350$ 1,429,350$ Ending Working Capital, accrual basis of accounting 1,483,371$1,098,110$1,429,350$ 1,257,630$ 1,214,502$ Premiums91.74% Investment Earnings1.38%Other (including Subrogation)6.88% Property & Casualty Insurance Fund -Sources Administration15.44% Professional Services1.42% Legal Fees17.24% Third Party Administration Fees1.88% Claims21.46% LegalSettlements7.66% Premiums31.44% Other Non-Operating3.45% Property & Casualty Insurance Fund - Uses 228 City of College Station Property & Casualty Insurance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Property & Casualty 186,780$ 177,761$ 180,847$ 181,220$ 220,048$ 23.79% TOTAL 186,780$ 177,761$ 180,847$ 181,220$ 220,048$ 23.79% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 172,134$ 157,211$ 159,671$ 162,658$ 201,486$ 28.16% Supplies - - - - - N/A Maintenance - - - - - N/A Purchased Services 14,646 20,550 21,176 18,562 18,562 -9.67% Capital Outlay - - - - - N/A TOTAL 186,780$ 177,761$ 180,847$ 181,220$ 220,048$ 23.79% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Property & Casualty 1.50 1.50 2.00 2.00 2.50 25.00% TOTAL 1.50 1.50 2.00 2.00 2.50 25.00% Service Level Adjustments One-Time Recurring Total Converting PTNB Property Claims Asst position to FT -$ 38,828$ 38,828$ Property & Casualty SLA Total -$ 38,828$ 38,828$ 229229 City of College Station Employee Benefits Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19REVENUESCity Contribution 9,158,830$ 9,947,000$ 9,603,827$ 10,227,000$ 10,227,000$2.81%Employee Contribution 1,947,083 2,064,000 2,077,886 2,100,000 2,100,000 1.74%COBRA Premiums 7,181 7,500 22,028 7,500 7,500 0.00% Other Operating Revenues 3,974 20,000 16,422 20,000 20,000 0.00%OPEB City Contribution - 1,073,572 1,073,572 1,103,433 1,103,433 2.78%Investment Earnings 87,445 69,000 126,276 85,000 85,000 23.19%Total Revenues 11,204,513$ 13,181,072$ 12,920,012$ 13,542,933$13,542,933$2.75% EXPENDITURES & TRANSFERS Administration 65,610$ 66,257$ 67,683$ 68,684$68,684$3.66%Administration Fees 6,052 6,500 5,907 6,150 6,150 -5.38%Claims 8,017,318 9,825,000 9,994,710 9,694,500 9,694,500 -1.33%Premiums 1,529,758 1,732,000 1,653,317 1,749,600 1,749,600 1.02% Transfer Out Expense 65,865 82,000 72,000 73,000 73,000 -10.98%Professional Services 141,364 244,500 237,304 248,000 248,000 1.43%Wellness 40,164 22,000 11,681 12,000 12,000 -45.45% Other Operating 12,034 3,000 3,000 4,000 4,000 33.33%Health Clinic 354,354 465,689 360,527 465,689 465,689 0.00%OPEB Trust 350,000 1,073,572 1,073,572 1,103,433 1,103,433 2.78%Contingency - 25,000 - 25,000 25,000 0.00% Total Operating Expenses & Transfers 10,582,519$ 13,545,518$ 13,479,700$ 13,450,056$13,450,056$-0.70% Increase (Decrease) in Working Capital, modified accrual budgetary basis 621,994$ (364,446)$ (559,689)$ 92,877$ 92,877$ Measurement Focus Increase (Decrease)(7,388)$ Beginning Working Capital, accrual basis of accounting 6,809,551$ 7,424,157$ 7,424,157$ 6,864,468$ 6,864,468$ Ending Working Capital, accrual basis of accounting 7,424,157$ 7,059,711$ 6,864,468$ 6,957,345$ 6,957,345$ City Contribution75.58% Employee Contribution15.52% COBRA Premiums0.10% Other Operating Revenue0.10% OPEB Contribution8.11% Investment Earnings0.60% Employee Benefits Fund -Sources Administration0.51% Administration Fees/Other Operating Expenses0.04% Claims72.08% Premiums13.01% Transfer Out Expense0.54% Professional Services1.84% Wellness0.09% Health Clinic3.46% OPEB Trust8.20%Contingency0.19% Employee Benefits Fund -Uses 230 City of College Station Employee Benefits Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Employee Benefits Admin 65,610$ 66,257$ 67,683$ 68,684$ 68,684$ 3.66% TOTAL 65,610$ 66,257$ 67,683$ 68,684$ 68,684$ 3.66% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 64,649$ 65,825$ 67,153$ 68,252$ 68,252$ 3.69% Supplies - - - - - N/A Maintenance - - - - - N/APurchased Services 961 432 530 432 432 0.00% Capital Outlay - - - - - N/A TOTAL 65,610$ 66,257$ 67,683$ 68,684$ 68,684$ 3.66% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Comp & Benefits Assistant 1.00 1.00 1.00 1.00 1.00 0.00% TOTAL 1.00 1.00 1.00 1.00 1.00 0.00% 231 City of College Station Workers' Compensation Insurance Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 REVENUES Premiums 579,369$ 594,123$ 555,752$ 565,000$ 565,000$ -4.90%Other Operating Revenues ----- N/AInvestment Earnings 24,373 19,000 31,875 25,000 25,000 31.58% Total Revenues 603,742$ 613,123$ 587,627$ 590,000$ 590,000$ -3.77% EXPENDITURES AND TRANSFERSAdministration 147,857$ 141,062$ 143,889$ 146,151$ 146,151$ 3.61%Supplies ----- N/AProfessional Services 11,349 11,600 11,600 12,000 12,000 3.45%Administration Fee 22,869 28,000 27,775 29,000 29,000 3.57% Claims 168,028 325,000 177,155 178,000 178,000 -45.23% Premiums 153,245 175,000 158,287 170,000 170,000 -2.86% Other Operating Expenses -2,500 1,000 2,500 2,500 0.00% Total Operating Expenses & Xfers 503,348$ 683,162$ 519,706$ 537,651$ 537,651$ -21.30% Increase (Decrease) in Working Capital, modified accrual budgetary basis 100,394$ (70,039)$ 67,922$ 52,349$ 52,349$ Measurement Focus Increase (Decrease)(8,386)$ Beginning Working Capital, accrual basis of accounting 2,384,607$2,476,615$ 2,476,615$ 2,544,537$ 2,544,537$ Ending Working Capital, accrual basis of accounting 2,476,615$2,406,576$ 2,544,537$ 2,596,886$ 2,596,886$ Premiums,95.76% Investment Earnings4.24% Workers Compensation Insurance Fund -Sources Administration27.18% Professional Services2.23% Administration Fee5.39% Claims33.11%Premiums31.62% Other Operating Expenses0.46% Workers Compensation Insurance Fund -Uses 232 City of College Station Workers' Compensation Insurance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Workers' Compensation 159,206$ 152,662$ 155,464$ 158,151$ 158,151$ 3.60% TOTAL 159,206$ 152,662$ 155,464$ 158,151$ 158,151$ 3.60% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 147,857$ 141,062$ 143,864$ 146,539$ 146,539$ 3.88% Supplies - - - - - N/A Maintenance - - - - - N/A Purchased Services 11,349 11,600 11,600 11,612 11,612 0.10% Capital Outlay - - - - - N/A TOTAL 159,206$ 152,662$ 155,464$ 158,151$ 158,151$ 3.60% PERSONNEL FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Workers' Compensation 1.50 1.50 1.50 1.50 1.50 0.00% TOTAL 1.50 1.50 1.50 1.50 1.50 0.00% 233 City of College Station Unemployment Insurance Fund Fund Summary FY18 FY18 FY19 FY19 % Change inFY17RevisedYear-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19REVENUESPremiums-$ -$ -$ -$ -$ N/AInvestment Earnings 3,738 2,000 4,659 3,500 3,500 75.00% Total Revenues 3,738$ 2,000$ 4,659$ 3,500$ 3,500$ 75.00% EXPENDITURES Claims 40,554$ 60,000$ 37,298$ 60,000$ 60,000$ 0.00% Total Operating Expenses & Transfers 40,554$ 60,000$ 37,298$ 60,000$ 60,000$ 0.00% Increase (Decrease) in Working Capital, modified accrual budgetary basis (36,816)$ (58,000)$ (32,640)$ (56,500)$ (56,500)$ Measurement Focus Increase (Decrease) Beginning Working Capital, accrual basis of accounting 420,857$ 384,041$ 384,041$ 351,401$ 351,401$ Ending Working Capital, accrual basis of accounting 384,041$ 326,041$ 351,401$ 294,901$ 294,901$ Investment Earnings100.00% Unemployment Insurance Fund -Sources Claims100.00% Unemployment Insurance Fund -Uses 234 235 Equipment Replacement Fund The Equipment Replacement Fund is an internal service fund that provides equipment and fleet replacements within the City of College Station. In an effort to better control costs, the fund receives rental charges from departments based on the economic life of their equipment and vehicles. The equipment and vehicle replacements are purchased out of this fund as scheduled and/or as conditions warrant. This fund is prepared on the modified accrual basis of accounting where cash transactions are included in the budget presentation in lieu of non-cash transactions such as depreciation. The focus is on the net change in working capital. Specific rental charges are based upon the estimated replacement price of the individual items. Approved replacement policies include the following: 1.All qualified existing fleet equipment will be replaced through the Equipment Replacement Fund. Otherequipment will be replaced through the budget process. 2. Each applicable department will be charged an annual Fleet Replacement fee based on the useful life andanticipated replacement cost of each vehicle assigned to that department. Each year, the fleet superintendentmeets with various departments and determines items to be replaced. The list is submitted to the Budget Officefor funding recommendations and inclusion in the annual budget after department director approval. 3. The Fire Equipment fee is based on the expected replacement cost of the self- controlled breathing apparatus,extrication tools and thermal imaging cameras. 4.Police, Fire, and Emergency Management are charged for Mobile Data Terminals (MDTs). InformationTechnology department annually evaluates hardware and software required to operate the system to what may need to be replaced. The anticipated life of the MDT units is five years. 5.Police department Mobile Video Camera program has a five year contract with TASER International for thepurchase and support of body cameras, in-car video cameras and data storage. The department will makeannual contributions to Equipment Replacement to cover the cost of the mobile video camera replacement. 6.Each department will be charged an annual Copier Replacement fee based on the number of authorizedcopiers. Each year, a contracted vendor evaluates each copier and determines which copiers need to bereplaced. The recommended replacement list is evaluated by Budget and IT representatives based on theavailability of funds. New (additions to the inventory) copiers are funded through the department’s operating budget. 7.Uninterruptible Power Supplies (UPS) provide temporary battery power to run critical equipment in the eventof a power interruption. These units generally serve equipment that supports all departments. The UPS’s atapproved locations are funded by the Equipment Replacement Fund and each department contributes to their replacement and maintenance. 8.Virtual Servers/Storage Devices allows the City to run the same application on multiple servers without purchasing additional hardware. The IT department estimates annual cost of replacement. 9.Other equipment, not specifically detailed above, will be handled in a similar manner. Representatives of Citydepartments will be responsible for meeting with Fiscal Services to determine if inclusion in the EquipmentReplacement Fund is warranted. In FY19 $737,310 is approved for new fleet purchases in Fire department, Electric, Water, Wastewater and Solid Waste Funds. See the Approved Equipment Replacement Schedule in the following pages for the description of approved purchases. Fire Department began the purchase extrication tools and thermal imaging cameras in FY18. In FY19, $145,123 is approved for year two of the fire equipment purchases. Parks & Recreation will purchase synthetic field paint removal machines for $45,000 in FY19. A trade-in is anticipated on some vehicle purchases, and the trade-in value is used to offset the expected cost of the vehicle. A list outlining the vehicles to be replaced is included on the pages that follow. The FY19 Equipment Replacement ending working capital is expected to remain at the same level as the estimated FY18 ending working capital due. A five-year fund forecast is prepared to ensure that the Fund has sufficient working capital to accommodate the scheduled replacements. 236 10/24/2018 11:27 10/24/2018 11:27 FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 REVENUESFleet Replacements 6,028,418$ 6,718,533$ 6,718,533$ 5,665,564$ 6,402,874$ -4.70%Fire Equipment -324,666 324,666 251,833 290,123 -10.64% Parks Equipment ----45,000 N/AMobile Data Terminals 125,674 125,674 125,674 143,962 157,952 25.68%Mobile Video Camera Systems 141,082 141,082 141,082 141,092 141,092 0.01%Copier Rentals 51,923 46,150 46,150 44,723 44,723 -3.09% Uninterruptible Power Supply 47,670 49,218 49,218 49,296 49,296 0.16%Virtual Storage / Storage Devices 90,993 90,996 90,996 90,996 90,996 0.00%Investment Income 100,892 82,224 125,000 100,000 100,000 21.62% Other Non Operating Revenues 178,376 100,000 100,000 150,000 150,000 50.00%Total Revenues 6,765,028$ 7,678,543$ 7,721,319$ 6,637,466$ 7,472,056$ -2.69% EXPENDITURESFleet Purchase & Replacement 5,071,724$ 6,305,250$ 6,085,813$ 5,874,600$ 6,611,910$ 4.86%Mobile Data Terminal Replacement 165,257 --373,247 387,237 N/A Electronic Storage - Transfer to GG CIP 143,724 ----N/AFire Equipment Purchase & Replacement -199,666 199,666 106,833 145,123 -27.32%Parks Equipment Purchase & Replacement ----45,000 N/A Ladder Truck Equipment 183,560 ----N/AUninterruptible Power Supply Replacement 25,098 88,696 88,696 21,360 21,360 -75.92%Virtual Storage Devices 63,173 57,792 57,792 32,083 32,083 -44.49%Copier Replacement 48,714 50,072 16,385 38,505 38,505 -23.10% Phone System Replacement - Phase One 49,950 ----N/AMobile Video Camera Systems 9,922 218,636 218,636 136,344 136,344 -37.64%Contingency -40,000 -40,000 40,000 0.00% Total Expenditures 5,761,122$ 6,960,112$ 6,666,988$ 6,622,972$ 7,457,562$ 7.15% Increase (Decrease) in Working Capital, modified accrual budgetary basis 1,003,906$ 718,431$ 1,054,331$ 14,494$ 14,494$ Measurement Focus Increase (Decrease)(2,346)$ Beginning Working Capital, accrual basis of accounting 9,285,603$ 10,287,163$ 10,287,163$ 11,341,494$ 11,341,494$ Ending Working Capital, accrual basis of accounting 10,287,163$ 11,005,594$ 11,341,494$ 11,341,494$ 11,355,988$ City of College Station Equipment Replacement Fund Fund Summary Fleet 85.69% Fire/Parks Equip.4.49% MDT/MVC 4.00%Copiers0.60%UPS/Virtual 1.88%Invest. Inc.1.34% Other2.00% Equipment Replacement Fund -Sources Fleet 88.66% Fire/Parks Equip.2.55%UPS/Virtual 0.72%Copiers0.52%MDT/MVC 7.01% Contingency0.54% Equipment Replacement Fund -Uses 237 Department Ref #Year Description Replacement Cost Police 4008 2005 Ford Crown Vic 38,000$ Police 4009 2005 24' Command Post Trailer 40,000 Police 4011 2007 Ford Crown Vic 38,000 Police 4013 2009 Ford Crown Vic 38,000 Police 4116 2014 Chev Tahoe PPV 62,000 Police 4117 2014 Chev Tahoe PPV 62,000 Police 4118 2014 Chev Tahoe PPV 62,000 Police 4120 2014 Chev Tahoe PPV 62,000 Police 4121 2014 Chev Tahoe PPV 62,000 Police 4122 2014 Chev Tahoe PPV 62,000 Police 4127 2015 Chev Tahoe PPV 62,000 Police 4130 2015 Chev Tahoe PPV 62,000 Police 4223 2009 Ford F 150 Blue 38,000 Police 4224 2009 Ford F 150 Silver 38,000 Police 4226 2010 Ford F150 38,000 Police 4227 2011 Chev 1500 Hybrid 42,000 Police 4228 2011 Chev 1500 Hybrid 42,000 Police 4229 2011 Chev 1500 Hybrid 42,000 Police 4230 2011 Chev 1500 Hybrid 42,000 Police 4813 2013 Ford F150 38,000 Police 4814 2013 Ford F250 38,000 Police 4819 2016 Harley Davidson 38,000 Police 4820 2016 Harley Davidson 38,000 Police 4821 2016 Harley Davidson 38,000 Police 4822 2016 Harley Davidson 38,000 Police 4823 2016 Harley Davidson 38,000 1,198,000$ Fire 5001 2005 Ford F 250 Cargo Van 38,000 Fire 5123 2012 Chev Ambulance 420,000 Fire 5218 2009 Ford F 150 4x4 40,000 Fire 5226 2011 Ford Escape 38,000 536,000$ Public Works 3130 2009 Peterbulit Patch Truck 240,000 Public Works 3156 2005 JD 310G 4x4 Backhoe 115,000 Public Works 3182 2008 DYP Tandom Roller 100,000 Public Works 6109 2006 Ford F 150 38,000 Public Works 6110 2009 Ford Escape 30,000 523,000$ Parks & Recreation 8367 2009 Ford F 250 40,000 Parks & Recreation 8368 2010 Ford F 250 40,000 Parks & Recreation 8376 2011 Toro Sand Pro 22,000 Parks & Recreation 8381 2013 Toro Workman 15,000 Parks & Recreation 8382 2013 Toro Workman 15,000 Parks & Recreation 8383 2013 Toro Workman 15,000 Parks & Recreation 8401 2008 JD 5225 Tractor 35,000 Parks & Recreation 8402 2008 JD MX6' Shredder 2,600 Parks & Recreation 8420 1994 Utility Trailer 5,000 189,600$ Planning & Development 6230 2011 Ford Escape Hybrid 38,000 Planning & Development 6324 2010 Ford Escape Hybrid 38,000 76,000$ Information Technology 2608 2008 Ford Escape 30,000$ General Fund Total 2,552,600$ Electric 9203 2006 Ford Escape 30,000 Electric 9207 1998 Arrow Board 18,000 Electric 9211 2008 Chevy Van 38,000 Electric 9222 2003 JD Mini Excavator 70,000 Electric 9269 2012 Ford F 450 60,000 Electric 9280 2010 Ford Escape Hybrid 38,000 Electric 9285 2011 Ford F250 Supercab 33,000 Electric 9905 1997 Case Fork Lift 60,000 Electric 9913 2009 TCM Forklift 38,000 Electric Fund Total 385,000$ Northgate 5225 2011 Ford Ranger 32,000 Northgate Fund Total 32,000$ Water 9435 2011 Chevy 1500 Hybrid 42,000 Water 9497 1998 JD 7210 Tractor 75,000 Water Fund Total 117,000$ FY19 Approved Fleet Replacement Schedule 238 Department Ref #Year Description Replacement Cost FY19 Approved Fleet Replacement Schedule Wastewater 9543 2009 Autocar Slinger 210,000 Wastewater Fund Total 210,000$ Solid Waste 3114 2014 Int. 4300 Sweeper 250,000 Solid Waste 3115 2014 Int. 4300 Sweeper 250,000 Solid Waste 7102 2012 Chevy 1500 Hybrid 42,000 Solid Waste 7119 2010 Ford F 750 Boom Truck 200,000 Solid Waste 7138 2012 Heil Rear Loader 260,000 Solid Waste 7139 2012 Heil Rear Loader 260,000 Solid Waste 7231 2014 Autocar FEL 360,000 Solid Waste 7232 2014 Autocar FEL 360,000 Solid WasteTotal 1,982,000$ Fleet 3303 2011 Ford Escape Hybrid 38,000 Fleet 3318 2011 Ford F 150 38,000 Fleet Total 76,000$ Drainage Maintenance 3210 1998 JD 450G Dozer 160,000 Drainage Maintenance 3216 2007 Freightliner Dump Truck 160,000 Drainage Maintenance 3229 2009 Peterbuilt Dump Truck 160,000 Drainage Maintenance 3245 2011 Ford F 250 Crew Cab 40,000 Drainage Total 520,000$ Total Vehicle Replacement Costs (All Funds)5,874,600$ Fire Quick Response Vehicles - 2 70,310$ Electric Backyard Bucket Truck 165,000 Electric Substation Service Truck upgrade #9285 15,000 Electric Service Truck (Substation Relay)57,000 Water Truck (Field Operations)35,000 Wastewater Truck (Power & Control Work Group)35,000 Solid Waste Automated Sideloader (Residential)360,000 Total New Fleet Purchases 737,310$ Total Vehicle Replacement Costs and New Fleet Purchases 6,611,910$ Human Resources 6002 SP 11,700$ Fire - CEOC IR 2535 4,495Public Works - Administration MP 3053 SP 5,700Information Technology - Administration IR 2535i 5,295ElectricRicoh MP 201SPF 1,625ElectricIR 4245 4,895WastewaterIR Advance 4235 4,795Total Copier Replacement Costs 38,505$ Various UPS Units & Batteries 21,360$ Police Mobile Data Terminals 257,860 Fire Mobile Data Terminals 115,387 Fire Mobile Data Terminals - NEW (Quick Response Vehicles)13,990 Parks & Recreation Synthetic Field Paint Removal Machines - NEW 45,000 Various Virtual Server/Storage 32,083 Police Mobile Video Cameras 136,344 Fire Fire Equipment 106,833 Fire Fire Equipment - New (Quick Response Vehicles)38,290 Total Equipment Purchases 767,147$ FY19 Approved New Fleet Purchases FY19 Approved Copier Replacement Schedule FY19 Approved Miscellaneous Equipment Purchases 239 240 Fleet Maintenance Fund The Fleet Maintenance Fund is an Internal Service Fund that provides fleet management and services for the City’s vehicles and motorized equipment in order to support City operations and is funded by fleet charges paid by the applicable City departments. Internal Service Funds are budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities) to arrive at Actual 2017 Working Capital. This is necessary since the internal service fund’s working capital results from using economic resources measurement focus and accrual basis of accounting for financial reporting purposes. Estimates for annual funding levels have been developed using a number of techniques that forecast fleet maintenance costs. Each department with assigned vehicles will be charged an annual maintenance fee to cover inspections and maintenance. The revenues are transferred from departmental budgets on a monthly basis to ensure that sufficient funds will be available to fund all expenses related to the specific functions. In FY19, total estimated revenues in the Fleet Maintenance Fund are approved for $2,415,976. Approved revenue includes $31,000 in SLAs related to FY19 fleet additions. Investment income of $7,000 is projected for FY19. Two SLAs are approved for FY19 expenditures: $15,576 for a part-time non benefit Warehouse Assistant and $72,481 for an additional Fleet Services Mechanic. Approved FY19 Fleet Maintenance expenditures are $2,450,121 which is a 6.6% increase above the FY18 budget due to the addition of a Mechanic in the Fleet Services division. 241 City of College Station Fleet Maintenance Fund Fund Summary FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19REVENUES Fleet Charges 2,195,844$2,288,036$2,288,036$2,377,976$2,408,976$5.29%Interest Earnings 2,407 2,000 4,000 7,000 7,000 250.00% Total Revenues 2,198,251$2,290,036$2,292,036$2,384,976$2,415,976$5.50% EXPENDITURES Parts 1,100,944$1,297,356$1,285,977$1,304,749$1,320,325$1.77%Fleet Services 988,294 1,001,189 1,009,325 1,042,315 1,114,796 11.35% Contingency - - - 15,000 15,000 N/A Total Expenditures 2,089,238$2,298,545$2,295,302$2,362,064$2,450,121$6.59% Increase (Decrease) in Working Capital, Modified Accrual Basis of Accounting $ 109,013 $ (8,509) $ (3,266) $ 22,912 $ (34,145) Measurement Focus Increase (Decrease)794$ Beginning Working Capital, Accrual Basis of Accounting $ 234,241 $ 344,048 $ 344,048 $ 340,782 $ 340,782 Ending Working Capital, Accrual Basis of Accounting $ 344,048 $ 335,539 $ 340,782 $ 363,694 $ 306,637 Fleet Charges99.71% Interest Earnings0.29% Fleet Maintenance Fund -Sources Parts53.91% Fleet Maintenance45.50% Contingency0.59% Fleet Maintenance Fund -Uses 242 FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Parts 1,100,944$ 1,297,356$ 1,285,977$ 1,304,749$ 1,320,325$ 1.77% Fleet Services 988,294 1,001,189 1,009,325 1,042,315 1,114,796 11.35% TOTAL 2,089,238$ 2,298,545$ 2,295,302$ 2,347,064$ 2,435,121$ 5.94% FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Salaries & Benefits 1,012,001$ 1,043,848$ 1,056,027$ 1,071,483$ 1,152,790$ 10.44% Supplies 980,160 1,140,975 1,131,605 1,168,972 1,173,222 2.83% Maintenance 32,329 30,680 26,180 26,905 26,905 -12.30% Purchased Services 64,748 83,042 81,490 79,704 82,204 -1.01% General Capital - - - - - N/A TOTAL 2,089,238$ 2,298,545$ 2,295,302$ 2,347,064$ 2,435,121$ 5.94% FY18 FY19 FY19 % Change in FY16 FY17 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY18 to FY19 Parts 3.00 3.00 3.00 3.00 3.50 16.67% Fleet Services 13.00 13.00 13.00 13.00 14.00 7.69% TOTAL 16.00 16.00 16.00 16.00 17.50 9.38% Service Level Adjustments One-Time Recurring Total -$ 15,576$ 15,576$ Fleet Service Mechanic 2,950 69,531 72,481 Fleet Fund SLAs Totals 2,950$ 85,107$ 88,057$ PTNB Warehouse Assistant EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION City of College Station Fleet Fund Operations & Maintenance Summary 243 244 Utility Customer Service Fund The Utility Customer Service Fund is an Internal Service Fund used to account for expenses associated with reading electric and water meters within the city limits of College Station; completing connect and disconnect work requests; and providing customer service activities including billing and collections for Electric, Water, Wastewater, Sanitation, and Drainage utilities. While City employees conduct billing functions and utility connects/disconnects, the meter reading functions were outsourced on April 1, 2016. For financial statement reporting, Internal Service Funds are reported using the economic resources measurement focus and the accrual basis of accounting. The measurement focus adjustment to arrive at Actual Working Capital is necessary because the (internal service) fund’s working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial reporting purposes. The Utility Customer Service Fund (Internal Service Fund) is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). The Utility Customer Service Fund receives revenue via service charges from the various enterprise funds and the Drainage Fund. Approved FY19 revenues total $3,211,752. Approved FY19 expenditures total $3,153,759. One SLA is included in the FY19 budget. This SLA will provide contract labor to assist with the Utility Billing Implementation at a one-time expenditure of $106,080. . 245 Fund Summary FY18 FY18 FY19 FY19 % Change inFY17Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 BEGINNING WORKING CAPITAL 176,139$64,132$64,132$179,950$179,950$ REVENUES & SERVICE CHARGESService Charges 2,534,530$2,991,673$2,991,673$3,051,507$3,051,507$2.00%Other Operating Revenues 126,975 127,322 157,543 159,115 159,115 24.97%Investment Income 1,036 900 1,117 1,130 1,130 25.56%Non Operating 151 - - - - N/A Total Revenues 2,662,692$3,119,895$3,150,333$3,211,752$3,211,752$2.94% Total Funds Available 2,838,831$3,184,027$3,214,465$3,391,702$3,391,702$6.52% EXPENDITURESCollections*1,968,735$2,205,025$2,130,167$2,110,542$2,216,622$0.53% Meter Service*800,076 894,297 855,404 907,137 907,137 1.44% Contingency - - - 30,000 30,000 N/A Other**- - 48,945 - - N/A Total Expenditures 2,768,811$3,099,322$3,034,516$3,047,679$3,153,759$1.76% Increase/Decrease in Working Capital (106,119)$20,573$115,817$164,073$57,993$ Measurement Focus Increase (Decrease)(5,888)$ ENDING WORKING CAPITAL 64,132$84,705$179,950$344,023$237,943$ * Collections and Meter Service are the Operations & Maintenance portion of the Utility Customer Service Budget. ** Other includes charges related to a tax audit completed in FY18 Utility Customer Service Fund City of College Station Service Charges95.01% Other Operating Revenues4.95% Investment Income0.03% Utility Customer Service Fund -Sources Collections*68.80% Meter Service*30.11%Contingency1.09% Utility Customer Service Fund -Uses 246 City of College Station Utility Customer Service Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY18 to FY19 Billing/Collections 1,968,735$ 2,205,025$ 2,130,167$ 2,110,542$ 2,216,622$ 0.53%Meter Services 800,076 894,297 904,349 907,137 907,137 1.44% TOTAL 2,768,811$ 3,099,322$ 3,034,516$ 3,017,679$ 3,123,759$ 0.79% EXPENDITURE BY CLASSIFICATION FY18 FY18 FY19 FY19 % Change in FY17 Revised Year-End Approved Approved Budget fromActualBudgetEstimateBase Budget Budget FY18 to FY19 Salaries & Benefits 1,220,864$ 1,297,858$ 1,320,053$ 1,360,578$ 1,360,578$ 4.83% Supplies 45,785 50,778 52,839 50,401 50,401 -0.74% Maintenance 13,550 13,070 16,760 13,185 13,185 0.88% Purchased Services 1,488,577 1,737,616 1,644,864 1,593,515 1,699,595 -2.19% Capital Outlay 36 - - - - N/A TOTAL 2,768,811$ 3,099,322$ 3,034,516$ 3,017,679$ 3,123,759$ 0.79% PERSONNEL FY18 FY19 FY19 % Change inFY16FY17RevisedApprovedApprovedBudget fromActualActualBudgetBase Budget Budget FY18 to FY19 Billing/Collections 18.00 19.00 19.00 19.00 19.00 0.00% Meter Services 4.00 4.00 4.00 4.00 4.00 0.00% TOTAL 22.00 23.00 23.00 23.00 23.00 0.00% Service Level Adjustments One-Time Recurring Total Temporary Assistance for UBS Implementation 106,080$ -$ 106,080$ Utility Customer Service SLA Totals 106,080$ -$ 106,080$ 247 248 A-1 Budget Ordinances A-2 Budget Ordinances A-3 Budget Ordinances A-4 Budget Ordinances A-5 Budget Ordinances A-6 Budget Ordinances A-7 Budget Ordinances FY19 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) Fund Dept Description One-Time Cost Recurring Cost Total Revenue/ Savings Net Total Increase FTE Vehicle GENERAL FUND Police Sworn STEP Plan Modification - 489,965 489,965 - 489,965 - - Police Budget Adjustment - Memberships/Subs/Travel/Training - 10,058 10,058 - 10,058 - - Police Body Cameras for SWAT & CID 29,086 24,048 53,134 - 53,134 - - Police CSTEP MDT's 41,742 3,000 44,742 - 44,742 - - TOTAL POLICE 70,828 527,071 597,899 - 597,899 - - Fire STEP Pay Plan Structure - 491,061 491,061 - 491,061 - - Fire SCBA Tech Incentive Pay 11,517 11,517 - 11,517 - - Fire TIFMAS Equipment 29,041 - 29,041 - 29,041 - - Fire Two (2) Quick Response Vehicles 285,975 10,912 296,887 - 296,887 - 2.00 Fire Helmets, Boots, and Glove Replacement 31,910 - 31,910 - 31,910 - - Fire Online Paramedic School 40,500 - 40,500 - 40,500 - - Fire Seek and Maintain Fire and EMS Accreditations 7,500 6,850 14,350 - 14,350 - - Fire Increase EMS Supply Budget 48,271 54,360 102,631 - 102,631 - - Fire Co-Medical Director - 8,500 8,500 - 8,500 - - Fire Operative IQ Software 3,325 (380) 2,945 - 2,945 - - Fire Knox Keysecure Replacement 47,756 500 48,256 - 48,256 - - Fire TCFP Certifications and Professional Memberships - 17,000 17,000 - 17,000 - - TOTAL FIRE 494,278 600,320 1,094,598 - 1,094,598 - 2.00 Public Works GIS Analyst / Asset Management Program 6,875 94,151 101,026 - 101,026 1.00 - Public Works Public Works Process Mapping 50,000 - 50,000 - 50,000 - - Public Works Corrective Maintenance Building Funds 712,831 30,600 743,431 - 743,431 - - Public Works Delineation of Raised Median Noses 29,000 10,000 39,000 - 39,000 - - Public Works Curb replacement funds for Castlegate II & Summit 100,000 - 100,000 - 100,000 - - Public Works ADA Facility Corrective Maintenance - Municipal Court / UCS 60,750 - 60,750 - 60,750 - - TOTAL PUBLIC WORKS 959,456 134,751 1,094,207 - 1,094,207 1.00 - PARD-HOT 50%Park Ops - 1 Groundsworker - 46,434 46,434 - 46,434 1.00 - PARD Cityworks Hardware 25,000 - 25,000 - 25,000 - - PARD-HOT 20%Severe Weather Detection System 94,000 6,000 100,000 - 100,000 - - PARD-HOT 50%Synthetic Field Paint Removal Machines 45,000 3,155 48,155 - 48,155 - 1.00 PARD College Station Book 6,000 - 6,000 - 6,000 - - TOTAL PARD 170,000 55,589 225,589 - 225,589 1.00 1.00 P&DS 10-Year Update of the Comprehensive Plan 150,000 - 150,000 - 150,000 - - P&DS Neighborhood Plan Implementation 50,000 - 50,000 - 50,000 - - TOTAL P&DS 200,000 - 200,000 - 200,000 - - IT Digital Strategy and Policy development for Cyber Security, Citizen Engagement, Data Classification and Open Data 55,000 15,000 70,000 - 70,000 - - IT IT Project Manager 2,000 115,535 117,535 - 117,535 1.00 - IT Redundant Internet Connections 56,000 26,000 82,000 - 82,000 - - IT Office 365 60,000 168,000 228,000 - 228,000 - - IT Quarterly PCI Scans - 30,000 30,000 - 30,000 - - TOTAL IT 173,000 354,535 527,535 - 527,535 1.00 - Fiscal Fiscal Admin - Finance Support Asst (temp alternate)*52,000 - 52,000 - 52,000 - - Fiscal Purchasing - Online Bidding System 14,700 15,000 29,700 - 29,700 - - TOTAL FISCAL 66,700 15,000 81,700 - 81,700 - - General Govt - City Council Supplies-Computer Hdw, Goodwill, Sponsorships & Travel 4,000 22,250 26,250 - 26,250 - - General Govt - Public Comm Citizen Satisfaction Survey 11,000 - 11,000 11,000 - - General Govt - Comm Srvcs Northgate District Study & Implementation Plan 150,000 - 150,000 - 150,000 - General Govt - Legal Legal Assistant I Position 10,000 57,986 67,986 - 67,986 1.00 - General Govt - Legal Summer Law Clerk Position 7,757 - 7,757 - 7,757 - - General Govt - HR Project Support / Work Study / Internship 37,510 - 37,510 - 37,510 - - General Govt - HR Property Claims Assistant (PTNB to FTE)3,600 2,100 5,700 - 5,700 - - General Govt - HR Learning & Development Funding - 10,000 10,000 10,000 TOTAL GG 223,867 92,336 316,203 - 316,203 1.00 - To Spring Creek Local Govt Corp Funding recurring operating expenses 115,600 115,600 - 115,600 - - From Hotel Tax - PARD (50%)Synthethic Field Paint Removal System (22,500) - (22,500) - (22,500) - - From Hotel Tax - PARD (20%)Severe Weather Detection System (18,800) - (18,800) - (18,800) - - From Hotel Tax - PARD (50%)Park Ops - 1 Groundsworker - (23,217) (23,217) - (23,217) - - TOTAL TRANSFERS 74,300 (23,217) 51,083 - 51,083 - - TOTAL GENERAL FUND 2,432,429 1,756,385 4,188,814 - 4,188,814 4.00 3.00 WATER FUND Water Field Operations Maintenance Supervisor 42,030 96,917 138,947 138,947 1.00 1.00 TOTAL WATER FUND 42,030 96,917 138,947 - 138,947 1.00 1.00 WASTEWATER FUNDWastewater Plant Operations Maintenance Supervisor 3,000 93,717 96,717 - 96,717 1.00 - Wastewater Lead Power & Control Supervisor (Crew Leader)38,000 97,217 135,217 - 135,217 1.00 1.00 TOTAL WASTEWATER FUND 41,000 190,934 231,934 - 231,934 2.00 1.00 B-1 Service Level Adjustments FY19 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) Fund Dept Description One-Time Cost Recurring Cost Total Revenue/ Savings Net Total Increase FTE Vehicle ELECTRIC FUNDElectric Electric T&D Supervisor 4,590 117,594 122,184 - 122,184 1.00 - Electric Project Planning Coordinator 4,590 116,473 121,063 - 121,063 1.00 - Electric GIS Analyst 5,575 101,245 106,820 - 106,820 1.00 - Electric Backyard Bucket 165,000 4,000 169,000 - 169,000 - 1.00 Electric Substation Service Truck 57,000 4,000 61,000 - 61,000 - 1.00 Electric Increase Money for Energy Programs - 43,000 43,000 - 43,000 - - Electric Substation Service Truck Upgrade 15,000 - 15,000 - 15,000 - - TOTAL ELECTRIC FUND 251,755 386,312 638,067 - 638,067 3.00 2.00 SOLID WASTE FUNDSolid Waste Fund Route Manager Position and Automated Side Loader 363,500 94,133 457,633 - 457,633 1.00 1.00 Solid Waste Fund Residential Solid Waste & Recycling Guide and Calendar - 25,000 25,000 - 25,000 - - TOTAL SOLID WASTE FUND 363,500 119,133 482,633 - 482,633 1.00 1.00 NORTHGATE PARKING FUND Northgate Parking Northgate District Study & Implementation Plan 150,000 - 150,000 - 150,000 - TOTAL NORTHGATE PARKING FUND 150,000 - 150,000 - 150,000 - - TOTAL PROPRIETARY FUNDS 848,285 793,296 1,641,581 - 1,641,581 7.00 5.00 HOTEL TAX FUNDHotel Tax - PARD (80%)Severe Weather Detection System 18,800 - 18,800 - 18,800 - Hotel Tax - PARD (50%)Synthethic Field Paint Removal System 22,500 - 22,500 - 22,500 - - Hotel Tax - PARD (50%)Park Ops - 1 Groundsworker - 23,217 23,217 - 23,217 - - TOTAL HOTEL TAX FUND 41,300 23,217 64,517 - 64,517 - - TEXAS AVENUE CEMETERY FUND Tx Avenue Cemetery Fund Cemetery Restroom (Texas Avenue Cemetery)150,000 - 150,000 - 150,000 - - TOTAL TEXAS AVENUE CEMETERY FUND 150,000 - 150,000 - 150,000 - - DRAINAGE FUNDDrainage Fund Drainage Fund Rate Study Analysis 50,000 - 50,000 - 50,000 - - TOTAL DRAINAGE FUND 50,000 - 50,000 - 50,000 - - TOTAL SPECIAL REVENUE FUNDS 241,300 23,217 264,517 - 264,517 - - PROPERTY & CASUALTY FUNDProperty & Casualty Property Claims Assistant (PTNB to FTE)- 54,977 54,977 (16,149) 38,828 0.50 - Property & Casualty Co-Medical Director Insurance - 4,300 4,300 - 4,300 - - TOTAL PROPERTY & CASUALTY FUND - 59,277 59,277 (16,149) 43,128 0.50 - UTILITY CUSTOMER SERVICE FUND Fiscal - Billing Services Assistance for UB System (temp personnel) 106,080 - 106,080 - 106,080 - - TOTAL UTILITY CUSTOMER SERVICE FUND 106,080 - 106,080 - 106,080 - - FLEET MAINTENANCE FUNDFleet Maintenance Retain Fleet Service PTNB warehouse asst - 15,576 15,576 - 15,576 0.50 - Fleet Maintenance Fleet Service Mechanic 2,950 69,531 72,481 - 72,481 1.00 - TOTAL FLEET MAINTENANCE FUND 2,950 85,107 88,057 - 88,057 1.50 - TOTAL INTERNAL SERVICE FUNDS 109,030 144,384 253,414 (16,149) 237,265 2.00 - TOTAL ALL FUNDS 3,631,044 2,717,282 6,348,326 (16,149) 6,332,177 13.00 8.00 B-2 Service Level Adjustments FY19 SERVICE LEVEL ADJUSTMENTS (SLAs) NOT APPROVED LISTING Fund Dept Description One-Time Cost Recurring Cost Total Revenue Net Total Increase FTE Vehicle GENERAL FUND Police Budget Adjustment - Overtime - 20,155 20,155 - 20,155 - - Police Body Cameras for Police Assts., ACO's 12,231 10,248 22,479 - 22,479 - - TOTAL POLICE 12,231 30,403 42,634 - 42,634 - - Fire Four (4) firefighters for Station 3 230,168 326,632 556,800 - 556,800 4.00 - Fire Online Paramedic School 73,290 - 73,290 - 73,290 - - Fire Prevention OT/educ/firearm prof/camera data/stor fac maint - 71,078 71,078 - 71,078 - - Fire Seek and Maintain Fire and EMS Accreditations - 1,750 1,750 - 1,750 - - Fire PulsePoint and PulsePoint AED 10,000 8,000 18,000 - 18,000 - - Fire Firefighter Wellness Fitness Initiative 19,797 - 19,797 - 19,797 - - Fire Opticom Signal Pre-Emption Completion 115,000 - 115,000 - 115,000 - - Fire Acquisition of 2 handheld citation writers for Fire Prevention 6,474 2,020 8,494 - 8,494 - - Fire Fire Suppression - Retention of Vehicle 15,000 - 15,000 - 15,000 - 1.00 Fire Establish line item for OT hours in Training - 73,290 73,290 - 73,290 - - Fire Prevention Coordinator 5,415 61,735 67,150 - 67,150 1.00 - Fire Maintain Training Division Budget - 60,000 60,000 - 60,000 - - TOTAL FIRE 475,144 604,505 1,079,649 - 1,079,649 5.00 1.00 Public Works Additional Traffic Engineer per ITS Master Plan 49,165 109,860 159,025 - 159,025 1.00 1.00 TOTAL PUBLIC WORKS 49,165 109,860 159,025 - 159,025 1.00 1.00 P&DS Permanent (part-time) Bike, Ped, & Greenways Prog Asst - 19,503 19,503 - 19,503 0.50 - TOTAL P&DS - 19,503 19,503 - 19,503 0.50 - PARD Park Ops - 2 Groundsworkers - 92,865 92,865 - 92,865 2.00 - TOTAL PARD - 92,865 92,865 - 92,865 2.00 - IT Data, Analytics and Innovation Officer 2,000 115,500 117,500 117,500 1.00 - TOTAL IT 2,000 115,500 117,500 - 117,500 1.00 - General Govt - Econ Dev Economic Development Coordinator 4,500 98,920 103,420 (39,970) 63,450 1.00 - General Govt - City Manager Franchise Fee Audit 20,000 - 20,000 - 20,000 - - General Govt - Comm Svcs Code Enforcement Officer 46,000 52,918 98,918 - 98,918 1.00 General Govt - HR Learning & Development Funding 7,800 7,800 - 7,800 - - TOTAL GG 70,500 159,638 230,138 (39,970) 190,168 2.00 - TOTAL GENERAL FUND 609,040 1,132,274 1,741,314 (39,970) 1,701,344 11.50 2.00 WATER FUND Water Fund Cost of Water Service and Rate Study 50,000 - 50,000 - 50,000 - - TOTAL WATER FUND 50,000 - 50,000 - 50,000 - - WASTEWATER FUNDWastewater Fund Cost of Service & Rate Study 50,000 - 50,000 - 50,000 - - TOTAL WASTEWATER FUND 50,000 - 50,000 - 50,000 - - TOTAL ALL FUNDS 709,040 1,132,274 1,841,314 (39,970) 1,801,344 11.50 2.00 B-3 Service Level Adjustments Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-1 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19Police DepartmentAdministration DivisionPolice Chief 1.00 1.00 1.00 - 1.00 141,299$ 146,951$ 151,388$ -$ 151,388$ Assistant Chief 3.00 3.00 3.00 - 3.00 338,143 348,288 360,582 - 360,582 Lieutenant 2.00 2.00 2.00 - 2.00 207,385 206,294 207,418 - 207,418 Sergeant - 1.00 1.00 - 1.00 - 85,134 86,840 - 86,840 Police Officer - 4.00 4.00 - 4.00 - 242,444 257,365 - 257,365 Accreditation Manager 1.00 1.00 1.00 - 1.00 76,934 79,242 58,472 - 58,472 Tech. Services Manager 1.00 1.00 1.00 - 1.00 68,222 57,325 62,776 - 62,776 Public Safety GIS Analyst 1.00 1.00 1.00 - 1.00 57,325 51,822 53,652 - 53,652 Business Services Specialist - 1.00 1.00 - 1.00 - 39,333 45,261 - 45,261 Police Assistant - 1.00 1.00 - 1.00 - 30,915 32,282 - 32,282 Staff Assistant II 3.00 1.00 1.00 - 1.00 91,427 30,035 32,282 - 32,282 Total 12.00 17.00 17.00 - 17.00 980,735$ 1,317,783$ 1,348,318$ -$ 1,348,318$ Uniform Patrol DivisionLieutenant 3.00 3.00 3.00 - 3.00 301,889$ 305,136$ 309,650$ -$ 309,650$ Sergeant 12.00 12.00 12.00 - 12.00 1,011,138 1,001,961 994,864 - 994,864 Police Officer 87.00 89.00 89.00 - 89.00 4,941,323 5,009,777 5,030,210 - 5,030,210 Criminal Intelligence Analyst 1.00 - - - - 58,843 - - - - Police Assistant 3.00 3.00 3.00 - 3.00 91,906 92,746 99,121 - 99,121 *School Crossing Guard-Temp/Seasonal - 2.50 2.50 - 2.50 - 43,041 43,041 - 43,041 Total 106.00 109.50 109.50 - 109.50 6,405,099$ 6,452,661$ 6,476,886$ -$ 6,476,886$ Criminal Investigation Division Lieutenant 1.00 1.00 1.00 - 1.00 103,165$ 103,147$ 105,206$ -$ 105,206$ Sergeant 3.00 3.00 3.00 - 3.00 253,810 255,394 260,520 - 260,520 Police Officer 15.00 19.00 19.00 - 19.00 927,287 1,056,187 1,122,922 - 1,122,922 Civilian Forensic Specialist 1.00 - - - - 51,796 - - - - Criminal Intelligence Analyst - 1.00 1.00 - 1.00 - 60,609 62,748 62,748 Forensic Technician 1.00 1.00 1.00 - 1.00 42,994 44,283 45,864 - 45,864 Victim Advocate 1.00 1.00 1.00 - 1.00 48,932 50,239 52,013 - 52,013 Police Assistant 2.00 2.00 2.00 - 2.00 66,198 69,596 72,051 72,051 Staff Assistant II 1.00 1.00 1.00 - 1.00 29,120 29,994 32,282 - 32,282 Total 25.00 29.00 29.00 - 29.00 1,523,302$ 1,669,449$ 1,753,606$ -$ 1,753,606$ Recruiting and Training DivisionLieutenant 1.00 1.00 1.00 - 1.00 103,157$ 103,147$ 105,206$ -$ 105,206$ Sergeant 2.00 2.00 2.00 - 2.00 165,821 168,198 170,435 - 170,435 Police Officer 3.00 3.00 3.00 - 3.00 183,176 193,167 196,498 - 196,498 Civilian Training Coordinator 1.00 1.00 1.00 - 1.00 31,990 32,947 34,029 - 34,029 Police Assistant - 2.00 2.00 - 2.00 - 61,830 65,675 - 65,675 Total 7.00 9.00 9.00 - 9.00 484,144$ 559,289$ 571,843$ -$ 571,843$ Support Services DivisionSupport Services Manager 1.00 1.00 1.00 - 1.00 53,575$ 59,045$ 61,430$ -$ 61,430$ Animal Control Supervisor 1.00 1.00 1.00 - 1.00 41,787 43,243 44,782 - 44,782 Animal Control Officer 3.00 3.00 3.00 - 3.00 93,538 101,919 105,331 - 105,331 Assistant Buyer / Quartermaster 1.00 1.00 1.00 - 1.00 35,090 39,333 35,734 - 35,734 Total 6.00 6.00 6.00 - 6.00 223,990$ 243,540$ 247,277$ -$ 247,277$ Communications Communication Manager 1.00 1.00 1.00 - 1.00 57,735$ 58,889$ 60,968$ -$ 60,968$ Communication Supervisor 3.00 3.00 3.00 - 3.00 159,702 144,955 150,571 - 150,571 Sr. Public Safety Telecommunicator 1.00 3.00 3.00 - 3.00 47,278 105,000 109,262 - 109,262 Public Safety Telecommunicator 20.00 20.00 20.00 - 20.00 701,537 712,840 727,875 - 727,875 Dispatch Assistant 1.00 1.00 1.00 - 1.00 27,248 28,610 29,619 - 29,619 Total 26.00 28.00 28.00 - 28.00 993,500$ 1,050,294$ 1,078,295$ -$ 1,078,295$ JailDetention Officer 10.00 10.00 10.00 - 10.00 335,505$ 365,047$ 367,786$ -$ 367,786$ Holding Facility Supervisor 1.00 1.00 1.00 - 1.00 43,035 46,758 44,595 - 44,595 Total 11.00 11.00 11.00 - 11.00 378,540$ 411,805$ 412,381$ -$ 412,381$ Special Operations DivisionLieutenant 1.00 1.00 1.00 - 1.00 103,157$ 103,147$ 105,206$ -$ 105,206$ Sergeant 1.00 - - - - 85,139 - - - - Police Officer 6.00 - - - - 341,423 - - - - *School Crossing Guard-Temp/Seasonal 2.50 - - - - 42,923 - - - - Total 10.50 1.00 1.00 - 1.00 572,642$ 103,147$ 105,206$ -$ 105,206$ Information Services Division Information Services Manager 1.00 1.00 1.00 - 1.00 71,980$ 74,139$ 58,472$ -$ 58,472$ Records Supervisor 1.00 1.00 1.00 - 1.00 43,867 46,530 50,565 - 50,565 Evidence Technician 3.00 3.00 3.00 - 3.00 93,868 95,889 97,365 - 97,365 Police Assistant 1.00 1.00 1.00 - 1.00 32,656 33,634 34,819 - 34,819 Sr. Records Technician 2.00 2.00 2.00 - 2.00 65,116 61,959 61,173 - 61,173 Records Technician 2.00 2.00 2.00 - 2.00 54,496 50,694 56,430 - 56,430 Total 10.00 10.00 10.00 - 10.00 361,983$ 362,845$ 358,824$ -$ 358,824$ Police Position TotalsFull Time Total 211.00 218.00 218.00 - 218.00 11,881,012$ 12,127,772$ 12,309,595$ -$ 12,309,595$ *Temp/Seasonal & Part-Time Non-Benefitted Total 2.50 2.50 2.50 - 2.50 42,923 43,041 43,041 - 43,041 Police Department Totals 213.50 220.50 220.50 - 220.50 11,923,935$ 12,170,813$ 12,352,636$ -$ 12,352,636$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-2 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Fire DepartmentAdministration Division Fire Chief 1.00 1.00 1.00 - 1.00 144,736$ 145,000$ 150,119$ -$ 150,119$ Asst. Fire Chief - - 1.00 - 1.00 -$ - 112,689 - 112,689 Division Chief - - 2.00 - 2.00 - - 198,324 - 198,324 Accreditation Manager - 1.00 1.00 - 1.00 - 78,853 78,853 - 78,853$ Assistant Buyer / Quartermaster 1.00 1.00 1.00 - 1.00 44,096 47,632 49,795 - 49,795 Business Services Specialist 1.00 1.00 1.00 - 1.00 35,547 39,458 45,926 - 45,926 Staff Assistant 1.00 1.00 1.00 - 1.00 33,530 34,866 36,462 - 36,462 Total 4.00 5.00 8.00 - 8.00 461,508$ 345,809$ 672,168$ -$ 672,168$ Emergency Management DivisionEmergency Management Coordinator 1.00 1.00 1.00 - 1.00 70,591$ 73,661$ 77,013$ -$ 77,013$ Staff Assistant II 1.00 1.00 1.00 - 1.00 38,750 40,685 42,536 - 42,536 Total 2.00 2.00 2.00 - 2.00 109,341$ 114,346$ 119,549$ -$ 119,549$ Emergency Operations DivisionAsst. Fire Chief 1.00 1.00 - - - 107,224$ 110,977$ -$ -$ -$ Division Chief 1.00 1.00 - - - 96,375 96,904 - - - Battalion Chief 3.00 3.00 3.00 - 3.00 270,308 279,769 274,417 - 274,417 Captain 3.00 3.00 9.00 - 9.00 231,785 239,897 733,504 - 733,504 Lieutenant 14.00 14.00 18.00 - 18.00 1,010,055 1,045,407 1,317,185 - 1,317,185 Apparatus Operator 24.00 24.00 30.00 - 30.00 1,451,574 1,502,379 1,941,955 - 1,941,955 Firefighter 1st Class 27.00 27.00 46.00 - 46.00 1,440,775 1,541,202 2,578,692 - 2,578,692 Firefighter 26.00 26.00 35.00 - 35.00 1,235,620 1,327,211 1,599,998 - 1,599,998 Total 99.00 99.00 141.00 - 141.00 5,640,117$ 5,935,865$ 8,445,751$ -$ 8,445,751$ Prevention DivisionFire Marshal 1.00 1.00 1.00 - 1.00 88,192$ 91,728$ 94,952$ -$ 94,952$ Deputy Fire Marshal 4.00 4.00 4.00 - 4.00 287,648 297,112 296,608 - 296,608 Fire Inspector - 1.00 1.00 - 1.00 - 40,893 40,893 - 40,893$ Community Risk Reduction Specialist 1.00 1.00 1.00 - 1.00 52,150 54,758 56,970 - 56,970 Total 6.00 7.00 7.00 - 7.00 427,990$ 484,491$ 489,423$ -$ 489,423$ EMS DivisionFire/EMS Training Coordinator - - - - - -$ Fire Captain 3.00 2.00 - - - 231,941$ 163,059$ -$ -$ -$ EMS Captain - 1.00 - - - - 77,000 - - - Lieutenant - Fire 4.00 4.00 - - - 272,212 281,739 - - - Apparatus Operator 6.00 6.00 - - - 362,892 375,593 - - - Firefighter 1st Class 21.00 21.00 - - - 964,446 998,202 - - - Firefighter 9.00 9.00 - - - 427,715 473,964 - - - Total 43.00 44.00 - - - 2,259,206$ 2,369,557$ -$ -$ -$ Training DivisionBattalion Chief 2.00 2.00 2.00 - 2.00 176,792$ 187,533$ 184,101$ -$ 184,101$ Division Chief 1.00 1.00 - - - 96,033 100,835 - - - Total 3.00 3.00 2.00 - 2.00 272,825$ 288,368$ 184,101$ -$ 184,101$ Fire Position TotalsFull Time Total 157.00 160.00 160.00 - 160.00 9,152,088$ 9,538,436$ 9,910,992$ -$ 9,910,992$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - Fire Department Totals 157.00 160.00 160.00 - 160.00 9,170,987$ 9,538,436$ 9,910,992$ -$ 9,910,992$ Public Works Department Public Works Administration DivisionDirector of Public Works 1.00 1.00 1.00 - 1.00 135,761$ 141,192$ 145,456$ -$ 145,456$ Assistant Public Works Director 1.00 1.00 1.00 - 1.00 96,907 100,783 104,341 - 104,341 Public Works Business Services Manager 1.00 1.00 1.00 - 1.00 65,922 68,559 70,979 - 70,979 Asset & Infrastructure Management Coordinator 1.00 1.00 1.00 - 1.00 50,071 50,070 52,604 - 52,604 GIS Analyst - - - 1.00 1.00 - - - 63,839 63,839 Staff Assistant 1.00 1.00 1.00 1.00 33,634 34,653 36,400 - 36,400 Total 5.00 5.00 5.00 1.00 6.00 382,295$ 395,257$ 409,780$ 63,839$ 473,619$ Traffic Engineering DivisionSenior Engineer II 1.00 1.00 1.00 - 1.00 97,198$ 100,600$ 104,151$ -$ 104,151$ Engineer I 2.00 2.00 2.00 - 2.00 137,659 125,221 126,786 - 126,786 Total 3.00 3.00 3.00 - 3.00 234,857$ 225,821$ 230,937$ -$ 230,937$ Facilities Maintenance Division Division Manager - Facility Maintenance 1.00 1.00 1.00 - 1.00 63,442$ 65,345$ 67,652$ -$ 67,652$ Facilities Maintenance Supervisor 1.00 1.00 1.00 - 1.00 51,314 52,853 54,850 - 54,850 Facility Maint. Technician 6.00 6.00 6.00 - 6.00 238,284 245,814 240,801 - 240,801 Staff Assistant II 1.00 1.00 1.00 - 1.00 34,632 31,803 32,926 - 32,926 Total 9.00 9.00 9.00 - 9.00 387,672$ 395,815$ 396,229$ -$ 396,229$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-3 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Capital Projects DivisionAssistant Director of PW/Capital Projects 1.00 1.00 1.00 - 1.00 96,814$ 100,687$ 104,241$ -$ 104,241$ Graduate Engineer II 4.00 4.00 4.00 - 4.00 251,850 263,918 281,102 - 281,102 Engineer I 1.00 1.00 1.00 - 1.00 74,641 63,877 64,390 - 64,390 Engineer II 1.00 1.00 1.00 - 1.00 71,102 73,235 75,447 - 75,447 Land Agent 1.00 1.00 1.00 - 1.00 71,980 74,139 76,757 - 76,757 Assistant Land Agent 1.00 1.00 1.00 - 1.00 51,232 52,513 54,099 - 54,099 Total 9.00 9.00 9.00 - 9.00 617,619$ 628,369$ 656,036$ -$ 656,036$ Streets Maintenance DivisionDivision Manager - PW Operations(st/dr/ir)1.00 1.00 1.00 - 1.00 65,879$ 69,186$ 71,629$ -$ 71,629$ Crew Leader 2.00 2.00 2.00 - 2.00 79,810 83,363 84,864 - 84,864 Equipment Operator 13.00 14.00 14.00 - 14.00 426,815 434,259 480,626 - 480,626 Light Equipment Operator 3.00 3.00 3.00 - 3.00 81,744 81,744 86,258 - 86,258 Total 19.00 20.00 20.00 - 20.00 654,248$ 668,552$ 723,377$ -$ 723,377$ Traffic Signs/ Markings DivisionSigns & Markings Supervisor 1.00 1.00 1.00 - 1.00 50,419$ 52,312$ 42,786$ - 42,786$ Signs Technician 3.00 3.00 3.00 - 3.00 100,090 101,712 104,104 - 104,104 Total 4.00 4.00 4.00 - 4.00 150,509$ 154,024$ 146,890$ -$ 146,890$ Irrigation Maintenance DivisionLandscape Supervisor 1.00 1.00 1.00 - 1.00 51,314$ 53,373$ 55,515$ - 55,515$ Irrigation Specialist 2.00 2.00 2.00 - 2.00 65,374 64,959 67,973 - 67,973 Total 3.00 3.00 3.00 - 3.00 116,688$ 118,332$ 123,488$ -$ 123,488$ Traffic Signal Systems DivisionDivision Manager - Traffic Sysytems 1.00 1.00 1.00 - 1.00 76,934$ 79,819$ 82,637$ -$ 82,637$ Intelligent Traffic Systems Supervisor 1.00 1.00 1.00 - 1.00 60,570 61,318 62,546 - 62,546 Traffic Signal Technician 3.00 4.00 4.00 - 4.00 138,071 139,568 153,650 - 153,650 Total 5.00 6.00 6.00 - 6.00 275,575$ 280,705$ 298,833$ -$ 298,833$ Public Works Position TotalsFull Time Total 57.00 59.00 59.00 1.00 60.00 2,819,463$ 2,866,875$ 2,985,570$ 63,839$ 3,049,409$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - Public Works Department Totals 57.00 59.00 59.00 1.00 60.00 2,819,463$ 2,866,875$ 2,985,570$ 63,839$ 3,049,409$ Parks & Recreation Department Parks & Recreation Administration DivisionDirector of Parks & Recreation 1.00 1.00 1.00 - 1.00 135,231$ 139,288$ 143,494$ -$ 143,494$ Administrative Support Specialist 1.00 1.00 1.00 - 1.00 45,454 46,821 48,464 - 48,464 Business Services Manager - 1.00 1.00 - 1.00 - 61,396 61,396 - 61,396 Special Events and Marketing Coordinator 1.00 1.00 1.00 - 1.00 49,837 52,333 54,434 - 54,434 Staff Assistant II 2.00 2.00 2.00 - 2.00 63,003 64,896 67,538 - 67,538 Staff Assistant 2.00 1.00 1.00 - 1.00 54,746 28,194 28,538 - 28,538 *Secretary-Temp/Seasonal - - - - - - - - - - Total 7.00 7.00 7.00 - 7.00 348,271$ 392,928$ 403,864$ -$ 403,864$ Hotel Tax Fund (HOT) Programs - AthleticsTourism Manager (Parks & Recreation Manager)0.70 1.00 1.00 - 1.00 55,277$ 81,336$ 76,502$ -$ 76,502$ Lead Athletic Supervisor 0.20 - - - - 10,014 - - - - Athletic Activities Assistant 0.20 - - - - 6,386 - - - - *Special Events Workers 0.25 0.25 0.25 - 0.25 12,549 12,549 12,585 - 12,585 Total 1.35 1.25 1.25 - 1.25 84,226$ 93,885$ 89,087$ -$ 89,087$ Recreation - Administration Recreation Manager 1.00 1.00 1.00 - 1.00 76,934 70,539 73,029 - 73,029 Assistant Recreation Supervisor - School Age Care 0.20 0.20 0.20 - 0.20 6,415$ 6,872$ 7,072$ - 7,072 *Custodian 0.25 0.25 0.25 - 0.25 895 895 900 - 900 Total 1.45 1.45 1.45 - 1.45 84,244$ 78,306$ 81,001$ -$ 81,001$ Recreation - Tourism-Special EventsRecreation Supervisor 1.00 0.75 0.75 - 0.75 57,969$ 73,453$ 63,840$ -$ 63,840$ Events Specialist 1.00 - - - - 29,640 - - - - *Recreation Assistant/ Special Events - - - - - - - - - - *Special Events Workers 0.75 0.75 0.75 - 0.75 59,924 59,924 60,090 - 60,090 Total 2.75 1.50 1.50 - 1.50 147,533$ 133,377$ 123,930$ -$ 123,930$ Hotel Tax Fund (HOT) Programs - Special EventsRecreation Supervisor - 1.00 1.00 - 1.00 -$ 51,071$ 51,071 - 51,071 Event Specialist - 1.00 1.00 - 1.00 - 30,534 29,723 - 29,723 Total - 2.00 2.00 - 2.00 -$ 81,605$ 80,794$ -$ 80,794$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-4 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Parks Operations - AdministrationAssistant Director of Parks & Recreation 1.00 1.00 1.00 - 1.00 96,907$ 88,148$ 91,709$ -$ 91,709$ Parks Manager 1.00 1.00 1.00 - 1.00 68,029 71,431 84,622 - 84,622 Project and Asset Manager 1.00 1.00 1.00 - 1.00 62,572 64,449 67,053 - 67,053 GIS Analyst - 1.00 1.00 - 1.00 - 53,625 53,625 - 53,625 Total 3.00 4.00 4.00 - 4.00 227,508$ 277,653$ 297,009$ -$ 297,009$ Parks Operations - East District Parks Operations Supervisor 1.00 2.00 2.00 - 2.00 38,438$ 76,352$ 89,856$ -$ 89,856$ Parks Crew Leader 3.00 3.00 3.00 - 3.00 120,930 125,799 116,542 - 116,542 Light Equipment Operator 5.00 5.00 5.00 - 5.00 156,209 160,909 166,858 - 166,858 Irrigation Specialist 3.00 3.00 3.00 - 3.00 93,761 96,242 97,672 - 97,672 Grounds Worker 8.00 8.00 8.00 1.00 9.00 207,085 208,129 221,445 28,558 250,003 *Grounds Worker-Temp/Seasonal 0.50 0.50 0.50 0.50 13,942 13,942 13,980 - 13,980 Total 20.50 21.50 21.50 1.00 22.50 630,365$ 681,373$ 706,353$ 28,558$ 734,911$ Parks Operations - South DistrictParks Operations Supervisor 1.00 1.00 1.00 - 1.00 42,245$ 43,514$ 45,053$ -$ 45,053$ Forestry Crew Leader 1.00 1.00 1.00 - 1.00 31,075 46,301 46,301 - 46,301 Parks Crew Leader 1.00 1.00 1.00 - 1.00 40,310 41,933 43,410 - 43,410 Forestry/Horticulture Worker 3.00 3.00 3.00 - 3.00 83,200 82,763 85,675 - 85,675 Grounds Worker 5.00 5.00 5.00 - 5.00 135,367 137,551 142,438 - 142,438 Total 11.00 11.00 11.00 - 11.00 332,197$ 352,062$ 362,877$ -$ 362,877$ Parks Operations - West DistrictParks Operations Supervisor 1.00 1.00 1.00 - 1.00 51,293$ 53,352$ 41,995$ -$ 41,995$ Parks Crew Leader 2.00 2.00 2.00 - 2.00 73,008 75,941 78,790 - 78,790 Light Equipment Operator 2.00 2.00 2.00 - 2.00 58,597 62,650 65,037 - 65,037 Grounds Worker 5.00 4.00 4.00 - 4.00 137,858 116,297 110,157 - 110,157 Total 10.00 9.00 9.00 - 9.00 320,756$ 308,240$ 295,979$ -$ 295,979$ Parks Operations Division Total 2,175,100$ 2,399,429$ 2,440,894$ 28,558$ 2,469,452$ CemeteryCemetery Sexton 1.00 1.00 1.00 - 1.00 39,874$ 41,870$ 43,555$ -$ 43,555$ Horticulture Crew Leader 1.00 1.00 1.00 - 1.00 29,411 31,720 33,010 - 33,010 Forestry/Horticulture Worker 2.00 2.00 2.00 - 2.00 55,245 57,928 53,102 - 53,102 Grounds Worker 1.00 1.00 - 1.00 - 25,958 25,958 - 25,958 Total 4.00 5.00 5.00 - 5.00 124,530$ 157,476$ 155,625$ -$ 155,625$ Recreation Programs Tourism Manager (Parks & Recreation Manager)0.30 - - - - 23,625$ -$ -$ -$ -$ Recreation Sports Admin - Recreation Supervisor 0.80 1.00 1.00 - 1.00 40,417 48,950 54,429 - 54,429 Recreation Sports Admin - Athletic Activities Assistant 0.80 1.00 1.00 - 1.00 25,542 34,993 30,160 - 30,160 SW Center - Asst. Recreation Supervisor 0.25 - - - - 17,056 - - - - SW Center - Senior Services Coordinator 1.00 1.00 1.00 - 1.00 61,399 61,402 59,564 - 59,564 Aquatics - Pools Supervisor 1.00 1.00 1.00 - 1.00 68,222 70,269 53,625 - 53,625 Instruction (Xtra Education) - Recreation Supervisor 0.50 - - - - 34,111 - - - - SW Center (Teen) - Recreation Supervisor 0.25 - - - - 17,056 - - - - SW Center (Teen) - Assistant Supervisor 0.40 - - - - 12,829 - - - - Lick Creek - Assistant Supervisor - 0.40 0.40 - 0.40 - 13,745 14,144 - 14,144 Lincoln Center - Recreation Supervisor 1.00 1.00 1.00 - 1.00 68,222 70,269 56,199 - 56,199 Lincoln Center - Assistant Recreation Supervisor 1.00 1.00 1.00 - 1.00 44,096 46,301 35,360 - 35,360 Lincoln Center - Assistant Recreation Supervisor 0.40 - - - - 14,119 - - - - Staff Assistant 0.75 1.00 1.00 - 1.00 21,590 26,224 27,160 - 27,160 Lick Creek - Recreation Supervisor - 0.35 0.35 - 0.35 - 24,925 25,536 - 25,536 SW Center (Comm) - Recreation Supervisor - 0.30 0.30 - 0.30 - 13,566 14,144 - 14,144 *Temp/Seasonal & Part-Time Non-Benefitted 37.25 38.00 38.00 - 38.00 669,495 669,495 692,470 - 692,470 Total 45.70 46.05 46.05 - 46.05 1,117,779$ 1,080,139$ 1,062,791$ -$ 1,062,791$ Parks & Recreation Position TotalsFull Time Total 67.75 70.00 70.00 1.00 71.00 2,660,604$ 2,880,239$ 2,879,285$ 28,558$ 2,907,843$ *Temp/Seasonal & Part-Time Non-Benefitted Total 39.00 39.75 39.75 - 39.75 756,805 756,805 780,025 - 780,025 Parks & Recreation Department Totals 106.75 109.75 109.75 1.00 110.75 3,417,409$ 3,637,044$ 3,659,310$ 28,558$ 3,687,868$ Planning & Development Services Department - Administration Division - Director of Planning & Development Services 1.00 1.00 1.00 - 1.00 133,301$ 138,633$ 143,527$ -$ 143,527$ Asst. Dir. Planning & Development Services 1.00 1.00 1.00 - 1.00 91,548 95,210 100,028 - 100,028 Total 2.00 2.00 2.00 - 2.00 224,849$ 233,843$ 243,555$ -$ 243,555$ Engineering DivisionCity Engineer 1.00 1.00 1.00 - 1.00 103,690$ 106,801$ 112,823$ -$ 112,823$ Assistant City Engineer 2.00 2.00 2.00 - 2.00 165,400 170,507 154,869 - 154,869 Graduate Engineer I/II 3.00 4.00 4.00 - 4.00 182,096 235,017 251,618 - 251,618 Construction Inspector 5.00 5.00 5.00 - 5.00 235,559 231,193 239,138 - 239,138 Programs Specialist 1.00 1.00 1.00 - 1.00 38,188 40,102 42,557 - 42,557 Total 12.00 13.00 13.00 - 13.00 724,933$ 783,620$ 801,005$ -$ 801,005$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-5 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Building Inspection DivisionBuilding Official 1.00 1.00 1.00 - 1.00 70,487$ 72,602$ 75,535$ -$ 75,535$ Plans Examiner 3.00 3.00 3.00 - 3.00 158,707 145,038 146,806 - 146,806 Combination Building Inspector 5.00 5.00 5.00 - 5.00 195,021 201,406 204,663 - 204,663 Total 9.00 9.00 9.00 - 9.00 424,215$ 419,046$ 427,004$ -$ 427,004$ Development Coordination DivisionDevelopment Coordinator 1.00 1.00 1.00 - 1.00 76,934$ 79,242$ 82,443$ -$ 82,443$ Staff Assistant I/II/III 3.00 3.00 3.00 - 3.00 103,209 106,538 103,489 - 103,489 Administrative Support Specialist 1.00 1.00 1.00 - 1.00 37,627 38,854 40,414 - 40,414 Address Tech/Permit Technician II 2.00 2.00 2.00 - 2.00 66,248 67,995 70,387 - 70,387 Permit Tech I 2.00 2.00 2.00 - 2.00 53,708 55,785 57,103 - 57,103 Total 9.00 9.00 9.00 - 9.00 337,726$ 348,414$ 353,836$ -$ 353,836$ Planning DivisionPlanning Administrator 1.00 1.00 1.00 - 1.00 58,336$ 82,000$ 85,313$ -$ 85,313$ Principal Planner - - - - - - - - - - Sr. Planner 5.00 6.00 6.00 - 6.00 257,407 280,562 330,671 - 330,671 Staff Planner 2.00 1.00 1.00 - 1.00 106,689 59,936 47,940 - 47,940 Planning Technician - 1.00 1.00 - 1.00 - 38,251 38,251 - 38,251 Total 8.00 9.00 9.00 - 9.00 422,432$ 460,749$ 502,175$ -$ 502,175$ Community and Neighborhood ServicesTransportation Planning Coordinator 1.00 1.00 1.00 - 1.00 78,308$ 74,000$ 76,990$ - 76,990$ Greenways Program Manager 1.00 1.00 1.00 - 1.00 69,990 75,694 78,753 - 78,753 GIS Technician 1.00 1.00 1.00 - 1.00 34,507 33,862 35,069 - 35,069 *GIS Technician 0.50 0.50 0.50 - 0.50 16,104 16,104 15,644 - 15,644 Total 3.50 3.50 3.50 - 3.50 198,909$ 199,660$ 206,456$ -$ 206,456$ Planning & Development Services Position Totals Full Time Total 43.00 45.00 45.00 - 45.00 2,316,960$ 2,429,228$ 2,518,387$ -$ 2,518,387$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50 16,104 16,104 15,644 - 15,644 Planning & Development Services Dept. Totals 43.50 45.50 45.50 - 45.50 2,333,064$ 2,445,332$ 2,534,031$ -$ 2,534,031$ Information TechnologyIT Administration DivisionChief Information Officer 1.00 1.00 1.00 - 1.00 131,407$ 136,663$ 160,000$ -$ 160,000$ Asst. Director of Information Technology 1.00 1.00 1.00 - 1.00 96,907 101,268 122,666 - 122,666 Information Security Officer - - 1.00 - 1.00 - - 97,000 97,000 IT Project Manager - - - 1.00 1.00 - - - 83,000 83,000 Administrative Support Specialist 1.00 1.00 1.00 1.00 37,024 38,501 39,853 - 39,853 Total 3.00 3.00 4.00 1.00 5.00 265,338$ 276,432$ 419,519$ 83,000$ 502,519$ E-Government DivisionE-Government Coordinator 1.00 1.00 - - - 57,326$ 57,898$ -$ -$ -$ Total 1.00 1.00 - - - 57,326$ 57,898$ -$ -$ -$ Geographic Information Services DivisionGIS Coordinator 1.00 1.00 1.00 - 1.00 74,898$ 78,643$ 81,820$ -$ 81,820 GIS Analyst 1.00 1.00 1.00 - 1.00 57,325 54,178 53,040 - 53,040 *GIS Intern 0.25 0.25 0.25 - 0.25 11,908 11,908 11,941 - 11,941 Total 2.25 2.25 2.25 - 2.25 144,131$ 144,729$ 146,801$ -$ 146,801$ Mail DivisionPostal Services Assistant 0.75 0.75 0.75 - 0.75 15,765$ 15,865$ 16,263$ -$ 16,263$ Mail Clerk 0.50 0.50 0.50 - 0.50 12,730 6,620 7,020 - 7,020 Total 1.25 1.25 1.25 - 1.25 28,495$ 22,485$ 23,283$ -$ 23,283$ Technology ServicesTechnology Services Coordinator 1.00 1.00 1.00 - 1.00 57,325$ 60,191$ 62,776$ -$ 62,776$ Lead Technology Services Specialist 1.00 1.00 1.00 - 1.00 47,882 40,872 42,307 - 42,307 Technology Services Specialist 5.00 5.00 4.00 - 4.00 206,253 198,870 164,486 - 164,486 Technology Services Representative 2.00 2.00 2.00 - 2.00 65,738 58,021 58,356 - 58,356 Total 9.00 9.00 8.00 - 8.00 377,198$ 357,954$ 327,925$ -$ 327,925$ Business ServicesBusiness Systems Manager 1.00 1.00 1.00 - 1.00 71,477$ 73,000$ 75,949$ -$ 75,949$ Database Administrator 1.00 1.00 1.00 - 1.00 60,000 63,058 66,300 - 66,300 Systems Analyst 5.00 5.00 5.00 - 5.00 313,184 305,650 317,754 - 317,754 Total 7.00 7.00 7.00 - 7.00 444,661 441,708 460,003 -$ 460,003$ Network ServicesNetwork Systems Analyst 2.00 2.00 2.00 - 2.00 136,383$ 139,146$ 143,161$ -$ 143,161$ Network Systems Administrator 1.00 1.00 1.00 - 1.00 50,000 45,032 46,613 - 46,613 Total 3.00 3.00 3.00 - 3.00 186,383$ 184,178$ 189,774$ -$ 189,774$ Communication Services Division Communication Services Coordinator.1.00 1.00 1.00 - 1.00 59,280$ 62,244$ 64,918$ -$ 64,918$ Sr. Communications Technician 1.00 1.00 1.00 - 1.00 58,552 60,008 61,818 - 61,818 Communications Technician 3.00 3.00 3.00 - 3.00 118,601 122,991 127,754 - 127,754 Total 5.00 5.00 5.00 - 5.00 236,433$ 245,243$ 254,490$ -$ 254,490$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-6 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Information Technology Position TotalsFull Time Total 31.25 31.25 30.25 1.00 31.25 1,728,057$ 1,718,719$ 1,809,854$ 83,000$ 1,892,854$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.25 0.25 0.25 - 0.25 11,908$ 11,908 11,941 - 11,941 Information Technology Department Totals 31.50 31.50 30.50 1.00 31.50 1,739,965$ 1,730,627$ 1,821,795$ 83,000$ 1,904,795$ Fiscal Services Department Fiscal Administration Division Finance Director 1.00 1.00 1.00 - 1.00 129,000 133,515 138,909 -$ 138,909$ Financial Systems Manager 1.00 1.00 1.00 - 1.00 65,000 63,600 72,430 - 72,430 Staff Assistant II 1.00 1.00 1.00 - 1.00 31,366 32,302 33,446 - 33,446 Total 3.00 3.00 3.00 - 3.00 225,366$ 229,417$ 244,785$ -$ 244,785$ Accounting / Treasury Operations DivisionAccounting Manager/Controller 1.00 1.00 1.00 - 1.00 65,000$ 71,400$ 73,920$ -$ 73,920$ Treasury Manager 1.00 1.00 1.00 - 1.00 65,000 63,860 72,726 - 72,726 Finance Support Specialist - 1.00 1.00 - 1.00 - 37,500 37,500 - 37,500 Financial Reporting Supervisor 1.00 1.00 1.00 - 1.00 65,857 67,833 70,228 - 70,228 Staff Accountant 2.00 3.00 3.00 - 3.00 105,140 168,630 175,225 - 175,225 Accounting Ops Supervisor 1.00 1.00 1.00 - 1.00 52,532 55,000 59,000 - 59,000 Accounting Assistant 1.00 1.00 1.00 - 1.00 31,179 32,115 33,259 - 33,259 Accounts Payable Clerk 2.00 2.00 2.00 - 2.00 58,843 60,320 62,899 - 62,899 Accounts Receivable Clerk 1.00 1.00 1.00 - 1.00 30,013 30,930 32,032 - 32,032 Payroll Administrator 1.00 1.00 1.00 - 1.00 45,240 46,592 50,648 - 50,648 Payroll Clerk 1.00 1.00 1.00 - 1.00 30,160 31,179 34,320 - 34,320 Total 12.00 14.00 14.00 - 14.00 548,964$ 665,359$ 701,757$ -$ 701,757$ Purchasing Division Purchasing Manager 1.00 1.00 1.00 - 1.00 73,500 70,555 73,046$ -$ 73,046$ Buyer I/II 2.00 2.00 2.00 - 2.00 105,569 110,760 116,778 - 116,778 Contract Administrator 1.00 1.00 1.00 - 1.00 62,386 64,258 66,526 - 66,526 Assistant Buyer 1.00 1.00 1.00 - 1.00 37,669 38,792 42,162 - 42,162 Total 5.00 5.00 5.00 - 5.00 279,124$ 284,365$ 298,512$ -$ 298,512$ BudgetBudget Manager 1.00 1.00 1.00 - 1.00 81,527$ 80,781$ 83,632$ -$ 83,632$ Budget Analyst 4.00 4.00 4.00 - 4.00 232,708 230,464 243,011 - 243,011 Staff Accountant 1.00 - - - - 60,250 - - - - Total 6.00 5.00 5.00 - 5.00 374,485$ 311,245$ 326,643$ -$ 326,643$ Municipal Court DivisionMunicipal Court Administrator 1.00 1.00 1.00 - 1.00 73,270$ 63,058$ 62,988$ -$ 62,988$ Court Operations Supervisor 1.00 1.00 1.00 - 1.00 53,067 57,949 51,813 - 51,813 Collections Services Coordinator 1.00 1.00 1.00 - 1.00 43,014 44,741 40,914 - 40,914 Customer Services Coordinator 1.00 1.00 1.00 - 1.00 38,189 39,520 39,541 - 39,541 Asst. Collections Coordinator 1.00 1.00 1.00 - 1.00 35,006 31,970 31,990 - 31,990 Docket Coordinator 1.00 1.00 1.00 - 1.00 29,702 30,597 31,678 - 31,678 Payment Compliance Representative 2.00 2.00 2.00 - 2.00 57,428 56,659 56,410 - 56,410 Deputy Court Clerk 6.00 6.00 6.00 - 6.00 168,356 168,126 172,786 - 172,786 City Marshal 1.00 1.00 1.00 - 1.00 83,058 80,350 83,595 - 83,595 Deputy City Marshal 2.50 2.50 2.50 - 2.50 147,734 147,858 155,709 - 155,709 Total 17.50 17.50 17.50 - 17.50 728,824$ 720,828$ 727,424$ -$ 727,424$ Municipal Court Judges Division Municipal Court Judge 1.00 1.00 1.00 - 1.00 147,595$ 152,023$ 155,063$ -$ 155,063$ *Municipal Court Judge(PTNB) 0.50 0.50 0.50 - 0.50 6,315 6,315 6,332 - 6,332 Total 1.50 1.50 1.50 - 1.50 153,910$ 158,338$ 161,395$ -$ 161,395$ Fiscal Services Position TotalsFull Time Total 44.50 45.50 45.50 - 45.50 2,304,358$ 2,363,237$ 2,454,184$ -$ 2,454,184$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50 6,315 6,315 6,332 - 6,332 Fiscal Services Department Totals 45.00 46.00 46.00 - 46.00 2,310,673$ 2,369,552$ 2,460,516$ -$ 2,460,516$ General Government City Secretary DivisionCity Secretary 1.00 1.00 1.00 - 1.00 101,753$ 104,805$ 81,600$ -$ 81,600$ Deputy City Secretary 1.00 1.00 1.00 - 1.00 57,801 60,691 53,625 - 53,625 Deputy Local Registrar 1.00 1.00 1.00 - 1.00 31,574 32,427 33,738 - 33,738 Records Management Administrator 1.00 1.00 1.00 - 1.00 46,803 47,739 47,739 - 47,739 Staff Assistant 1.00 1.00 1.00 - 1.00 26,728 27,789 27,789 - 27,789 *Historical Records Coordinator 0.50 0.50 0.50 - 0.50 16,605 15,548 16,016 - 16,016 Total 5.50 5.50 5.50 - 5.50 281,264$ 288,999$ 260,507$ -$ 260,507$ Internal Audit DivisionInternal Auditor 1.00 1.00 1.00 - 1.00 99,421$ 101,906$ 103,944$ -$ 103,944$ Assistant City Internal Auditor 1.00 1.00 1.00 - 1.00 51,796 50,070 51,837 - 51,837 Full Time Total 2.00 2.00 2.00 - 2.00 151,217$ 151,976$ 155,781$ - 155,781$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - Internal Audit Total 2.00 2.00 2.00 - 2.00 151,217$ 151,976$ 155,781$ -$ 155,781$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-7 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19City Manager DivisionCity Manager 1.00 1.00 1.00 - 1.00 206,303$ 213,524$ 217,794$ -$ 217,794$ Deputy City Manager 1.00 1.00 1.00 - 1.00 179,426 188,397 195,048 - 195,048 Assistant City Manager 2.00 2.00 2.00 - 2.00 344,973 362,221 375,007 - 375,007 Special Projects Coordinator 1.00 1.00 1.00 - 1.00 64,813 67,405 69,785 - 69,785 Project Manager - Vertical Design & Construction 1.00 1.00 1.00 - 1.00 25,000 100,000 88,740 - 88,740 Executive Assistant to the City Manager 1.00 1.00 1.00 - 1.00 52,790 55,432 57,658 - 57,658 Total 7.00 7.00 7.00 - 7.00 848,305$ 986,979$ 1,004,032$ -$ 1,004,032$ Economic Development DivisionEconomic Development Director 1.00 1.00 1.00 - 1.00 124,856$ 129,850$ 134,434$ -$ 134,434$ Economic Development Manager 1.00 1.00 1.00 - 1.00 85,500 88,920 92,059 - 92,059 *Temp/Seasonal - - - - - 37,203 37,000 37,000 - 37,000 Full Time Total 2.00 2.00 2.00 - 2.00 210,356 218,770 226,493 - 226,493 *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - 37,203 37,000 37,000 - 37,000 Total 2.00 2.00 2.00 - 2.00 247,559$ 255,770$ 263,493$ -$ 263,493$ Legal DivisionCity Attorney 1.00 1.00 1.00 - 1.00 171,357$ 176,497$ 180,027$ -$ 180,027$ Deputy City Attorney 1.00 1.00 1.00 - 1.00 125,466 129,857 134,441 - 134,441 Senior Assistant City Attorney I 2.00 2.00 2.00 - 2.00 170,890 177,533 183,799 - 183,799 Assistant City Attorney I 2.00 2.00 2.00 - 2.00 132,716 139,034 133,038 - 133,038 Real Estate Spec/Legal Assistant 1.00 1.00 1.00 - 1.00 55,411 57,346 59,363 - 59,363 Legal Assistant I 1.00 1.00 1.00 1.00 2.00 33,946 34,632 35,838 37,440 73,278 Legal Assistant II 1.00 1.00 1.00 1.00 50,419 52,062 53,893 - 53,893 Staff Assistant 1.00 1.00 1.00 1.00 30,493 31,096 32,198 - 32,198 Total 10.00 10.00 10.00 1.00 11.00 770,698$ 798,057$ 812,597$ 37,440$ 850,037$ Public CommunicationsPublic Communications Director 1.00 1.00 1.00 - 1.00 125,047$ 129,424$ 133,992$ -$ 133,992$ Public Communications Manager 1.00 1.00 1.00 - 1.00 82,019 84,275 87,464 - 87,464 Broadcast Media Specialist 1.00 1.00 1.00 - 1.00 64,306 66,235 68,235 - 68,235 Multi-Media Coordinator 1.00 2.00 2.00 - 2.00 59,589 60,781 104,000 - 104,000 Marketing Manager 1.00 1.00 1.00 - 1.00 52,277 54,629 60,263 - 60,263 Public Communications Assistant 1.00 1.00 1.00 - 1.00 67,968 70,007 40,789 - 40,789 Neighborhood & Community Relations Coordinator 1.00 1.00 1.00 - 1.00 59,483 61,267 63,430 - 63,430 Total 7.00 8.00 8.00 - 8.00 510,689$ 526,618$ 558,173$ -$ 558,173$ Community Services Department Community Services AdministrationCommunity Services Director 1.00 1.00 1.00 - 1.00 114,415$ 118,419$ 123,204$ -$ 123,204$ Community Services Assistant Director 1.00 1.00 1.00 - 1.00 72,527 71,000 73,506 - 73,506 Staff Assistant II 1.00 1.00 1.00 - 1.00 34,486 36,546 37,835 - 37,835 Total 3.00 3.00 3.00 - 3.00 221,428$ 225,965$ 234,545$ -$ 234,545$ Code Enforcement Division Code Enforcement Supervisor 1.00 1.00 1.00 - 1.00 45,531$ 47,798$ 49,982$ -$ 49,982$ Code Enforcement Officer 3.00 3.50 3.50 - 3.50 104,542 119,256 125,299 - 125,299 Staff Assistant II 1.00 1.00 1.00 - 1.00 31,179 31,491 32,115 - 32,115 Total 5.00 5.50 5.50 - 5.50 181,252$ 198,545$ 207,396$ -$ 207,396$ Community Services Position Totals Full Time Total 8.00 8.50 8.50 - 8.50 402,680$ 424,510$ 441,941$ -$ 441,941$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - Community Services Dept. Totals 8.00 8.50 8.50 - 8.50 402,680$ 424,510$ 441,941$ -$ 441,941$ Human Resources DivisionHuman Resources Director 1.00 1.00 1.00 - 1.00 130,073$ 135,276$ 140,052$ -$ 140,052$ Human Resources Services Manager 1.00 1.00 1.00 - 1.00 63,981 66,221 68,558 - 68,558 Compensation & Benefits Manager 1.00 1.00 1.00 - 1.00 72,900 75,451 78,115 - 78,115 Compensation Analyst 1.00 1.00 1.00 - 1.00 56,828 50,470 52,252 - 52,252 Training & Development Coordinator - 1.00 1.00 - 1.00 - 52,513 52,513 - 52,513 Human Resources Generalist II 1.00 1.00 1.00 - 1.00 55,691 48,443 62,299 - 62,299 Human Resources Generalist I 1.00 1.00 1.00 - 1.00 43,617 59,385 49,412 - 49,412 Staff Assistant II 2.00 2.00 2.00 - 2.00 63,086 66,581 69,660 - 69,660 Total 8.00 9.00 9.00 - 9.00 486,176$ 554,340$ 572,861$ -$ 572,861$ General Government Position TotalsFull Time Total 49.50 52.00 52.00 1.00 53.00 3,698,588$ 3,987,249$ 4,069,385$ 37,440$ 4,106,825$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - General Government Department Totals 49.50 52.00 52.00 1.00 53.00 3,698,588$ 3,987,249$ 4,069,385$ 37,440$ 4,106,825$ General Fund Position TotalsFull Time Total 661.00 680.75 679.75 4.00 683.75 36,542,826$ 37,874,755$ 38,900,252$ 212,837$ 39,113,089 *Temp/Seasonal & Part-Time Non-Benefitted Total 42.75 43.50 43.50 - 43.50 871,258 871,173 893,983 - 893,983 GENERAL FUND TOTALS 703.75 722.25 723.25 4.00 727.25 37,414,084$ 38,745,928 39,794,235 212,837 40,007,072 Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-8 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Court Security Fee Fund Court Security Division Deputy City Marshal 0.50 0.50 0.50 - 0.50 31,465$ 28,424$ 30,451$ -$ 30,451$ Total 0.50 0.50 0.50 - 0.50 31,465$ 28,424$ 30,451$ -$ 30,451$ Court Security Fee Fund Position TotalsFull Time Total 0.50 0.50 0.50 - 0.50 31,465$ 28,424$ 30,451$ -$ 30,451$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - COURT SECURITY FEE FUND TOTALS 0.50 0.50 0.50 - 0.50 31,465$ 28,424$ 30,451$ -$ 30,451$ Juvenile Case Manager Fee Fund Juvenile Case Manager DivisionJuvenile Case Manager 1.00 1.00 1.00 - 1.00 42,786$ 44,075$ 45,614$ -$ 45,614$ Teen Court Coordinator 0.75 0.75 0.75 - 0.75 30,233 31,138 32,245 - 32,245 Total 1.75 1.75 1.75 - 1.75 73,019$ 75,213$ 77,859$ -$ 77,859$ Juvenile Case Manager Fee Fund Position Totals Full Time Total 1.75 1.75 1.75 - 1.75 73,019$ 75,213$ 77,859$ -$ 77,859$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - JUVENILE CASE MANAGER FEE FUND TOTALS 1.75 1.75 1.75 - 1.75 73,019$ 75,213$ 77,859$ -$ 77,859$ Community Development Fund Community Development DivisionCD Analyst - Housing 1.00 1.00 1.00 - 1.00 56,581$ 58,561$ 60,927$ -$ 60,927$ CD Analyst 2.00 2.00 2.00 - 2.00 105,708 109,893 127,030 - 127,030 Code Enforcement Officer 1.00 0.50 0.50 - 0.50 34,923 33,696 17,389 - 17,389 Total 4.00 3.50 3.50 - 3.50 197,212$ 202,150$ 205,346$ -$ 205,346$ Community Development Fund Position TotalsFull Time Total 4.00 3.50 3.50 - 3.50 197,212$ 202,150$ 205,346$ -$ 205,346$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - COMMUNITY DEVELOPMENT FUND TOTALS 4.00 3.50 3.50 - 3.50 197,212$ 202,150$ 205,346$ -$ 205,346$ Northgate Parking Fund Northgate Parking DivisionDistrict Supervisor 1.00 1.00 1.00 - 1.00 49,645$ 52,128$ 54,500$ -$ 54,500$ District Coordinator Crew Leader 2.00 2.00 2.00 - 2.00 69,295 70,095 69,035 - 69,035 District Coordinator 3.00 4.00 4.00 - 4.00 119,034 119,393 114,379 - 114,379 *District Specialist 2.00 2.00 2.00 - 2.00 42,734 42,734 42,852 - 42,852 Total 8.00 9.00 9.00 - 9.00 248,312$ 284,350$ 280,766$ -$ 280,766$ Northgate Parking Fund Position Totals Full Time Total 6.00 7.00 7.00 - 7.00 205,578$ 241,616$ 237,914$ -$ 237,914$ *Temp/Seasonal & Part-Time Non-Benefitted Total 2.00 2.00 2.00 - 2.00 42,734 42,734 42,852 - 42,852 NORTHGATE PARKING FUND TOTALS 8.00 9.00 9.00 - 9.00 248,312$ 284,350$ 280,766$ -$ 280,766$ Electric Fund Operations Administration DivisionWarehouse Operations Activity CenterWarehouse Supervisor 1.00 1.00 1.00 - 1.00 66,893$ 66,893$ 68,224$ -$ 68,224$ Assistant Warehouse Supervisor - 1.00 1.00 - 1.00 -$ 44,387$ 44,387$ - 44,387 Warehouse Assistant 3.00 3.00 3.00 - 3.00 113,734 116,729 114,712 - 114,712 *Warehouse Clerk-Temp/Seasonal 0.50 0.50 0.50 - 0.50 6,600 6,600 6,618 - 6,618 Total 4.50 5.50 5.50 - 5.50 187,227$ 234,609$ 233,941$ -$ 233,941$ Administration Activity CenterDirector of Electric Utility 1.00 1.00 1.00 - 1.00 162,075$ 167,747$ 174,524$ -$ 174,524$ Assistant Director of Electric Utility 2.00 2.00 2.00 - 2.00 266,384 275,708 273,107 - 273,107 Utilities Admin. Mgr.1.00 1.00 1.00 - 1.00 91,738 94,490 96,826 - 96,826 Electric System Data Analyst 2.00 2.00 2.00 - 2.00 112,303 116,828 122,739 - 122,739 Accounting Assistant 1.00 1.00 1.00 - 1.00 35,693 36,941 38,438 - 38,438 Staff Assistant II 2.00 2.00 2.00 - 2.00 65,734 69,971 72,446 - 72,446 Total 9.00 9.00 9.00 - 9.00 733,927$ 761,685$ 778,080$ -$ 778,080$ Operations Admin. Division Totals 13.50 14.50 14.50 - 14.50 921,154$ 996,294$ 1,012,021$ -$ 1,012,021$ Substations DivisionsElec. Sub/ Metering Superintendent 1.00 1.00 1.00 - 1.00 117,481$ 120,418$ 124,361$ -$ 124,361$ Substation Supervisor 1.00 1.00 1.00 - 1.00 84,731 76,940 80,645 - 80,645 Metering Supervisor 1.00 1.00 1.00 - 1.00 89,098 92,439 95,448 - 95,448 Graduate Engineer I 1.00 1.00 1.00 - 1.00 63,835 62,920 57,222 - 57,222 Electrical Meters Technician 3.00 3.00 3.00 - 3.00 203,405 204,943 213,366 - 213,366 Electrical Substation Technician 4.00 5.00 5.00 - 5.00 229,340 271,732 273,852 - 273,852 Total 11.00 12.00 12.00 - 12.00 787,890$ 829,392$ 844,894$ -$ 844,894$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-9 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Utility Dispatch Operations Utility Operations and T&D Superintendent 1.00 1.00 1.00 - 1.00 104,007$ 107,127$ 114,733$ -$ 114,733$ Utility Dispatch Ops Supervisor 2.00 2.00 2.00 - 2.00 151,926 156,770 167,190 - 167,190 Utility Dispatch Operator 8.00 8.00 8.00 - 8.00 559,377 574,017 589,160 - 589,160 Total 11.00 11.00 11.00 - 11.00 815,310$ 837,914$ 871,083$ -$ 871,083$ Electric Compliance Electric Utilities Compliance Officer 1.00 1.00 1.00 1.00 96,494$ 100,353$ 104,920$ -$ 104,920$ Electric Compliance/Records Coordinator 1.00 1.00 1.00 1.00 73,106 74,934 77,770 - 77,770 Total 2.00 2.00 2.00 - 2.00 169,600$ 175,287$ 182,690$ -$ 182,690$ Engineering & DesignElectrical Project Coordinator 3.00 3.00 3.00 - 3.00 164,258$ 169,353$ 181,168$ -$ 181,168$ Electric Proj Coord Supervisor 1.00 1.00 1.00 - 1.00 76,527 78,822 81,806 - 81,806 Electrical Inspector Lead 1.00 1.00 1.00 - 1.00 61,069 62,650 63,898 - 63,898 Line Locator 1.00 1.00 1.00 - 1.00 41,954 48,360 49,400 - 49,400 Graduate Engineer II 1.00 1.00 1.00 - 1.00 57,265 65,702 63,292 - 63,292 GIS Technician 1.00 1.00 1.00 1.00 2.00 41,038 43,306 45,510 69,692 115,202 *Electric Utility Asst 0.50 0.50 0.50 - 0.50 5,016 5,016 5,030 - 5,030 Total 8.50 8.50 8.50 1.00 9.50 447,127$ 473,209$ 490,104$ 69,692$ 559,796$ Energy Management ServiceEnergy Auditor 1.00 1.00 1.00 - 1.00 61,069$ 61,069$ 62,296$ -$ 62,296$ Energy Coordinator 1.00 1.00 1.00 - 1.00 74,769 77,012 80,257 - 80,257 Total 2.00 2.00 2.00 - 2.00 135,838$ 138,081$ 142,553$ -$ 142,553$ Electrical Transmission & Distribution DivisionElect Trans/Dist Foreman 6.00 6.00 6.00 - 6.00 425,376$ 444,774$ 458,649$ -$ 458,649$ Elect Trans/Dist Supervisor 2.00 3.00 3.00 1.00 4.00 176,942 284,782 285,045 83,232 368,277 Electrical Trans/Dist Superintendent 1.00 - - - - 100,247 - - - - Planning Project Coordinator - - - 1.00 1.00 - - - 83,232 83,232 Troubleman/Line Technician 1.00 1.00 1.00 - 1.00 106,620 78,089 82,222 - 82,222 Line Technician 15.00 15.00 15.00 - 15.00 683,457 675,638 722,904 - 722,904 *Electric Utility Asst 0.50 0.50 0.50 - 0.50 5,621 5,621 5,636 - 5,636 Total 25.50 25.50 25.50 2.00 27.50 1,498,263$ 1,488,904$ 1,554,456$ 166,464$ 1,720,920$ SCADASCADA Systems Analyst - Lead 1.00 1.00 1.00 - 1.00 80,061$ 87,150$ 90,822$ -$ 90,822$ SCADA System Analyst 2.00 2.00 2.00 - 2.00 147,584 160,946 167,899 - 167,899 Total 3.00 3.00 3.00 - 3.00 227,645$ 248,096$ 258,721$ -$ 258,721$ AMIAMI Superintendent - - 1.00 - 1.00 -$ -$ 198,500$ -$ 198,500$ AMI Superivisor - 1.00 1.00 - 1.00 - 123,491 123,491 123,491 SCADA Analyst - 1.00 1.00 - 1.00 - 138,667 138,667 138,667 Total - 2.00 3.00 - 3.00 -$ 262,158$ 460,658$ -$ 460,658$ Electric Fund Position TotalsFull Time Total 75.00 79.00 80.00 3.00 83.00 4,757,945$ 5,432,098$ 5,799,896$ 236,156$ 6,036,052$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.50 1.50 1.50 - 1.50 17,237 17,237 17,284 - 17,284 ELECTRIC FUND TOTALS 76.50 80.50 81.50 3.00 84.50 5,002,827$ 5,449,335$ 5,817,180$ 236,156$ 6,053,336$ Water Fund Water Production Activity Center Water Production Supervisor 1.00 1.00 1.00 - 1.00 50,614$ 52,132$ 53,972$ -$ 53,972$ Lead Water Production Operator 1.00 1.00 1.00 - 1.00 40,414 41,621 43,097 - 43,097 Water Production Operator 3.00 3.00 3.00 - 3.00 115,647 115,690 119,808 - 119,808 Total 5.00 5.00 5.00 - 5.00 206,675$ 209,443$ 216,877$ -$ 216,877$ Water Distribution Activity CenterDirector of Water/Wastewater Utility 1.00 1.00 1.00 - 1.00 137,422$ 142,919$ 147,964$ -$ 147,964$ Field Operations Manager 1.00 1.00 1.00 - 1.00 76,934 79,242 82,120 - 82,120 Field Operations Supervisor - - - 1.00 1.00 - - - 63,839 63,839 Regulatory Compliance Coordinator 1.00 1.00 1.00 - 1.00 50,070 51,071 52,937 - 52,937 Water Services Program Coordinator 1.00 1.00 1.00 - 1.00 64,306 65,592 67,974 - 67,974 Engineering Operation Manager - 1.00 1.00 - 1.00 - 91,210 97,686 - 97,686 Senior Engineer I 1.00 - - - - 88,126 - - - - Engineer I - 1.00 1.00 - 1.00 - 53,910 53,910 - 53,910 Maintenance Supervisor 2.00 2.00 2.00 - 2.00 105,808 111,362 115,577 - 115,577 GIS Analyst 1.00 1.00 1.00 - 1.00 60,364 62,476 65,064 - 65,064 Crew Leader 7.00 9.00 9.00 - 9.00 280,084 375,441 379,808 - 379,808 Power & Control Specialist - 1.00 1.00 - 1.00 - 59,238 59,238 - 59,238 Environmental Supervisor - 1.00 1.00 - 1.00 - 53,805 53,805 - 53,805 Environmental Technician 3.00 3.00 3.00 - 3.00 110,782 120,307 123,365 - 123,365 W/WW Systems Operator 11.00 12.00 12.00 - 12.00 356,934 377,062 377,536 - 377,536 Staff Assistant II - 1.00 1.00 - 1.00 - 35,339 35,339 - 35,339 *GIS Technician 0.50 - - - - 10,571 - - - - Total 29.50 36.00 36.00 1.00 37.00 1,341,401$ 1,678,974$ 1,712,323$ 63,839$ 1,776,162$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-10 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19Water Fund Position TotalsFull Time Total 34.00 41.00 41.00 1.00 42.00 1,537,505$ 1,853,078$ 1,893,861$ 63,839$ 1,957,700$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 - - - - 10,571 35,339 35,339 - 35,339 WATER FUND TOTALS 34.50 41.00 41.00 1.00 42.00 1,548,076$ 1,888,417$ 1,929,200$ 63,839$ 1,993,039$ Wastewater Fund Wastewater Collection Activity CenterAsst Director of Water/Wastewater Utility 1.00 - - - - 94,238$ -$ -$ -$ -$ Environmental Manager 1.00 - - - - 76,934 - - - - Environmental Supervisor 1.00 - - - - 48,006 - - - - Environmental Technician 1.00 1.00 1.00 - 1.00 37,286 36,026 37,482 - 37,482 Asset Management Coordinator 1.00 - - - - 51,518 - - - - Staff Assistant II 1.00 - - - - 33,634 - - - - Graduate Engineer I 1.00 1.00 - 1.00 - 54,937 54,937 - 54,937 Maintenance Supervisor 1.00 1.00 1.00 - 1.00 64,306 69,814 69,445 - 69,445 Crew Leader 5.00 3.00 3.00 - 3.00 200,741 123,386 128,107 - 128,107 W/WW Systems Operator 12.00 11.00 11.00 - 11.00 381,415 359,338 363,808 - 363,808 Total 24.00 17.00 17.00 - 17.00 988,078$ 643,501$ 653,779$ -$ 653,779$ Wastewater Treatment Activity Center Asst Director of Water/Wastewater Utility - 1.00 1.00 - 1.00 -$ 96,688$ 114,384$ -$ 114,384$ Environmental Manager - 1.00 1.00 - 1.00 - 79,242 82,363 - 82,363 Asset Management Coordinator - 1.00 1.00 - 1.00 - 53,578 55,743 - 55,743 Plant Operations Manager 1.00 1.00 1.00 - 1.00 76,728 79,413 82,306 - 82,306 Plant Operations Maintenance Supervisor - - - 1.00 1.00 - - - 63,839 63,839 WWTP Supervisor 1.00 1.00 1.00 - 1.00 64,306 66,235 68,573 - 68,573 SCADA Systems Analyst 1.00 1.00 1.00 - 1.00 59,931 60,699 62,841 - 62,841 Lead WWTP Operator 3.00 3.00 3.00 - 3.00 140,566 139,964 138,008 - 138,008 W/W Plant Operator 13.00 13.00 13.00 - 13.00 449,396 453,681 478,445 - 478,445 Lead Power & Control Supervisor - - - 1.00 1.00 - - - 63,839 63,839 Power & Control Specialist 4.00 3.00 3.00 - 3.00 173,200 146,480 141,232 - 141,232 Graduate Engineer I 1.00 - - - - 60,310 - - - - Staff Assistant II 1.00 1.00 1.00 - 1.00 31,782 33,363 34,715 - 34,715 Laboratory Supervisor 1.00 1.00 1.00 - 1.00 38,189 47,476 50,626 - 50,626 Lab Technician 2.00 2.00 2.00 - 2.00 73,320 69,617 80,267 - 80,267 Total 28.00 29.00 29.00 2.00 31.00 1,167,728$ 1,096,928$ 1,389,503$ 127,678$ 1,517,181$ Wastewater Fund Position TotalsFull Time Total 52.00 46.00 46.00 2.00 48.00 2,155,806$ 1,740,429$ 2,043,282$ 127,678$ 2,170,960$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - -$ -$ -$ -$ -$ WASTEWATER FUND TOTALS 52.00 46.00 46.00 2.00 48.00 2,155,806$ 1,740,429$ 2,043,282$ 127,678$ 2,170,960$ Water Services Position TotalsFull Time Total 86.00 87.00 87.00 3.00 90.00 3,693,311$ 3,593,507$ 3,937,143$ 191,517$ 4,128,660$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 - - - - 10,571 35,339 35,339 - 35,339 WATER SERVICES DEPARTMENT TOTAL 86.50 87.00 87.00 3.00 90.00 3,703,882$ 3,628,846$ 3,972,482$ 191,517$ 4,163,999$ Solid Waste FundResidential Collection Activity Center Division Manager - Solid Waste 0.50 0.50 0.50 - 0.50 38,467$ 39,621$ 41,020$ -$ 41,020$ Solid Waste Supervisor 1.00 1.00 1.00 - 1.00 42,786 44,491 46,592 - 46,592 Crew Leader 1.00 1.00 1.00 - 1.00 40,872 42,099 43,680 - 43,680 Route Manager 18.00 18.00 18.00 1.00 19.00 627,037 656,367 670,778 31,740 702,518 Equipment Operator 2.00 2.00 2.00 - 2.00 72,779 74,963 77,605 - 77,605 Recycling & Env Compliance Mgr.1.00 1.00 1.00 - 1.00 56,541 58,548 60,615 - 60,615 Staff Assistant II 0.50 0.50 0.50 - 0.50 20,155 20,758 21,497 - 21,497 Staff Assistant 0.50 0.50 0.50 - 0.50 15,754 15,683 16,234 - 16,234 *Public Works Intern 0.50 0.50 0.50 - 0.50 10,515 10,515 10,544 - 10,544 Total 25.00 25.00 25.00 1.00 26.00 924,906$ 963,045$ 988,565$ 31,740$ 1,020,305$ Commercial Collection Activity CenterSolid Waste Superintendent 0.50 0.50 0.50 - 0.50 38,467$ 39,621$ 41,020$ -$ 41,020$ Solid Waste Supervisor 1.00 1.00 1.00 - 1.00 52,790 39,520 41,371 - 41,371 Crew Leader 1.00 1.00 1.00 - 1.00 33,509 34,590 35,797 - 35,797 Staff Assistant II 0.50 0.50 0.50 - 0.50 20,155 20,758 21,497 - 21,497 Staff Assistant 0.50 0.50 0.50 - 0.50 14,362 15,683 16,234 - 16,234 Route Manager 9.00 9.00 9.00 - 9.00 309,316 305,717 328,619 - 328,619 Total 12.50 12.50 12.50 - 12.50 468,599$ 455,889$ 484,538$ -$ 484,538$ Solid Waste Fund Position TotalsFull Time Total 37.00 37.00 37.00 1.00 38.00 1,382,990$ 1,408,419$ 1,462,559$ 31,740$ 1,494,299$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50 10,515 10,515 10,544 - 10,544 Solid Waste FUND TOTALS 37.50 37.50 37.50 1.00 38.50 1,393,505$ 1,418,934$ 1,473,103$ 31,740$ 1,504,843$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-11 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19 Property & Casualty Insurance Fund Property & Casualty Insurance DivisionRisk Manager 0.50 0.50 0.50 - 0.50 42,398$ 43,882$ 45,431$ -$ 45,431$ Security/Safety Coordinator 0.50 0.50 0.50 - 0.50 25,250 30,112 31,175 - 31,175 Risk Claims Coordinator 0.50 0.50 0.50 - 0.50 29,094 24,984 25,803 - 25,803 Property Claims Assistant - - - 1.00 1.00 - - - 14,990 14,990 *Property Claims Assistant (PTNB)- 0.50 0.50 (0.50) - - 14,990 14,990 (14,990) - Total 1.50 2.00 2.00 0.50 2.50 96,742$ 113,968$ 117,399$ -$ 117,399$ Property & Casualty Insurance Fund Position TotalsFull Time Total 1.50 1.50 1.50 1.00 2.50 96,742$ 98,978$ 102,409$ 14,990$ 117,399$ *Temp/Seasonal & Part-Time Non-Benefitted Total - 0.50 0.50 (0.50) - - 14,990 14,990 (14,990) - PROPERTY CASUALTY FUND TOTALS 1.50 2.00 2.00 0.50 2.50 96,742$ 113,968$ 117,399$ -$ 117,399$ Employee Benefits Fund Employee Benefits DivisionComp & Benefits Specialist 1.00 1.00 1.00 - 1.00 43,867$ 43,867$ 46,072$ -$ 46,072$ Total 1.00 1.00 1.00 - 1.00 43,867$ 43,867$ 46,072$ -$ 46,072$ Employee Benefits Fund Position Totals Full Time Total 1.00 1.00 1.00 - 1.00 43,867$ 43,867$ 46,072$ -$ 46,072$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - EMPLOYEE BENEFITS FUND TOTALS 1.00 1.00 1.00 - 1.00 43,867$ 43,867$ 46,072$ -$ 46,072$ Worker's Compensation Insurance Fund Worker's Compensation Insurance DivisionRisk Manager 0.50 0.50 0.50 - 0.50 42,398$ 43,882$ 45,431$ -$ 45,431$ Security/Safety Coordinator 0.50 0.50 0.50 - 0.50 25,250 30,112 31,775 - 31,775 Risk Claims Coordinator 0.50 0.50 0.50 - 0.50 29,094 24,984 25,803 - 25,803 Total 1.50 1.50 1.50 - 1.50 96,742$ 98,978$ 103,009$ -$ 103,009$ - Worker's Compensation Insurance Fund Position Totals - Full Time Total 1.50 1.50 1.50 - 1.50 96,742$ 98,978$ 103,009$ -$ 103,009$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - WORKER'S COMPENSATION FUND TOTALS 1.50 1.50 1.50 - 1.50 96,742$ 98,978$ 103,009$ -$ 103,009$ Utility Customer Service Fund Utility Customer Service Activity CenterUtilities Office Manager 1.00 1.00 1.00 - 1.00 62,708$ 64,589$ 73,556$ -$ 73,556$ Customer Service Supervisor 1.00 1.00 1.00 - 1.00 50,070 51,697 53,522 - 53,522 Customer Service Coordinator 4.00 4.00 4.00 - 4.00 131,774 122,221 167,572 - 167,572 Customer Service Rep.13.00 13.00 13.00 - 13.00 372,071 405,767 383,968 - 383,968 Total 19.00 19.00 19.00 - 19.00 616,623$ 644,274$ 678,618$ -$ 678,618$ Meter Services Activity CenterMeter Services Supervisor 1.00 1.00 1.00 - 1.00 54,808$ 56,597$ 58,448$ -$ 58,448$ Meter Tech Crew Leader 1.00 1.00 1.00 - 1.00 40,310 44,013 45,552 - 45,552 Meter Services Technician 2.00 2.00 2.00 - 2.00 76,149 78,229 80,912 - 80,912 Total 4.00 4.00 4.00 - 4.00 171,267$ 178,839$ 184,912$ -$ 184,912$ Utility Customer Service Position TotalsFull Time Total 23.00 23.00 23.00 - 23.00 787,890$ 823,113$ 863,530$ -$ 863,530$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - UTILITY CUSTOMER SERVICE FUND TOTALS 23.00 23.00 23.00 - 23.00 787,890$ 823,113$ 863,530$ -$ 863,530$ Fleet Maintenance Fund Fleet Services Parts Activity CenterAssistant Buyer 1.00 1.00 1.00 - 1.00 42,640$ 43,909$ 45,843$ -$ 45,843$ Runner/Porter 1.00 1.00 1.00 - 1.00 25,459 25,958 26,478 - 26,478 Warehouse Assistant 1.00 1.00 1.00 - 1.00 37,170 38,563 39,915 - 39,915 *Warehouse Assistant - - - 0.50 0.50 - - - 14,461 14,461 Total 3.00 3.00 3.00 0.50 3.50 105,269$ 108,430$ 112,236$ 14,461$ 126,697$ Fleet Services Admin. Activity CenterDivision Manager - Fleet Services 1.00 1.00 1.00 - 1.00 65,409$ 67,371$ 69,749$ -$ 69,749$ Shop Foreman 1.00 1.00 1.00 - 1.00 45,448 46,821 48,714 - 48,714 Mechanic 10.00 10.00 10.00 1.00 11.00 413,775 421,844 429,732 42,848 472,580 Customer Service Rep.1.00 1.00 1.00 - 1.00 26,728 27,539 28,371 - 28,371 Total 13.00 13.00 13.00 1.00 14.00 551,360$ 563,575$ 576,566$ 42,848$ 619,414$ Fleet Maintenance Fund Position TotalsFull Time Total 16.00 16.00 16.00 1.00 17.00 656,629$ 672,005$ 688,802$ 57,309$ 746,111$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - 0.50 0.50 - - - - - FLEET MAINTENANCE FUND TOTALS 16.00 16.00 16.00 1.50 17.50 656,629$ 672,005$ 688,802$ 57,309$ 746,111$ Personnel List * Temp/Seasonal/PT Non-Benefitted Position C-12 Personnel Revised Revised Base Approved Approved Budget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTEFTEFTEFTEFTEBudgetBudgetBudgetSLAs BudgetFY17FY18FY19FY19FY19FY17FY18FY19FY19FY19Drainage Utility Fund Engineering Division Environmental Inspector 1.00 1.00 1.00 - 1.00 48,006$ 49,442$ 39,790$ -$ 39,790$ Total 1.00 1.00 1.00 - 1.00 48,006$ 49,442$ 39,790$ -$ 39,790$ Maintenance DivisionSupervisor 2.00 2.00 2.00 - 2.00 80,704$ 84,740$ 85,047$ -$ 85,047$ Crew Leader 1.00 1.00 1.00 - 1.00 44,096 46,301 48,173 - 48,173 Equipment Operator 9.00 9.00 9.00 - 9.00 283,111 288,850 305,987 - 305,987 GIS Technician 1.00 1.00 1.00 - 1.00 33,363 34,362 35,031 - 35,031 Administrative Support Specialist 1.00 1.00 1.00 - 1.00 35,927 37,710 39,603 - 39,603 Light Equipment Operator 3.00 3.00 3.00 - 3.00 85,488 91,374 94,078 - 94,078 Total 17.00 17.00 17.00 - 17.00 562,689$ 583,337$ 607,919$ -$ 607,919$ - Drainage Utility Fund Position Totals - Full Time Total 18.00 18.00 18.00 - 18.00 610,695$ 632,779$ 647,709$ -$ 647,709$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - DRAINAGE UTILITY FUND TOTALS 18.00 18.00 18.00 - 18.00 610,695$ 632,779$ 647,709$ -$ 647,709$ All Funds Full-time Total 932.25 957.50 957.50 13.00 970.50 49,158,012$ 51,225,902$ 53,102,950$ 744,549$ 53,847,499$ All Funds Temp/Seasonal & Part-Time Non-Benefitt 47.25 48.00 48.00 - 48.00 952,315 991,988 1,014,992 (14,990) 1,000,002 ALL FUNDS TOTAL 979.50 1,005.50 1,005.50 13.00 1,018.50 50,110,327$ 52,217,890$ 54,117,942$ 729,559$ 54,847,501$ Revenue for Major Funds Type Account Description FY14 Actual FY15 Actual FY16 Actual FY17 Actual FY18 Revised Budget FY18 Year-End Estimate FY19 Base Budget FY19 Approved Budget GENERAL FUND REVENUES Investment Earnings Investment Income 60,226 86,031 140,944 231,273 200,000 350,000 350,000 350,000 Invest Inc - FMV Adjust - - - - - - - - Investment Earnings Total 60,226 86,031 140,944 231,273 200,000 350,000 350,000 350,000 Ad Valorem TaxesTax - Current Ad Valorem 14,294,238 16,868,432 18,194,460 21,610,581 23,864,222 23,864,222 26,063,525 26,063,525 Tax - Delinquent Ad Valorem 63,916 75,453 190,831 50,135 70,000 116,000 80,000 80,000 Tax - Penal/Interest Ad Valorem 44,200 56,553 57,588 25,660 42,000 60,000 50,000 50,000 Ad Valorem Taxes Total 14,402,353 17,000,439 18,442,879 21,686,376 23,976,222 24,040,222 26,193,525 26,193,525 Sales Tax Tax - Local Sales Tax 24,565,649 26,687,963 27,163,480 28,561,762 28,526,512 29,130,180 29,858,434 29,858,434 Sales Tax Total 24,565,649 26,687,963 27,163,480 28,561,762 28,526,512 29,130,180 29,858,434 29,858,434 Other Taxes Tax - Mixed Drink 576,176 614,216 649,756 646,104 650,000 665,000 680,000 680,000 Tax - Natural Gas Franchise 556,885 516,736 454,393 506,661 470,000 600,000 600,000 600,000 Tax - Oil & Gas Franchise 27,573 33,107 27,573 - 27,573 27,573 27,849 27,849 Tax - Telecable Franchise 1,020,290 1,022,597 992,764 1,006,063 970,000 980,000 970,000 970,000 Tax - Telephone Franchise 626,740 627,402 700,967 959,959 650,000 650,000 615,000 615,000 Tax - Use of Streets 175,856 46,254 53,066 79,980 50,000 70,000 70,000 70,000 Tax -BTU Franchise - 201,406 253,018 302,410 250,000 310,000 320,000 320,000 Other Taxes Total 2,983,520 3,061,718 3,131,535 3,501,177 3,067,573 3,302,573 3,282,849 3,282,849 Charges for Services - General Government CSO -Certificate Searches 45,455 50,583 53,325 54,976 50,000 52,000 51,500 51,500 CSO - Notary Fee 48 67 30 74 50 25 20 20 CSO - Postage/Certificate Mail 585 841 516 568 500 500 500 500 CSO - Xerox/Repro Charges 108 146 87 163 250 150 150 150 CSO - TML Application Fees - 1,580 - - - - - - P&DS - Mineral Interest Royalty 25,871 5,466 13,557 2,923 5,000 2,000 2,000 2,000 General Government Total 72,067 58,682 67,515 58,704 55,800 54,675 54,170 54,170 Charges for Services - Fiscal Department Court - City Omni 18,289 15,541 16,343 15,401 16,000 13,000 15,000 15,000 Court - Court Dismissal Fees 9,590 7,810 17,830 12,990 11,500 7,000 8,000 8,000 Court - Expungement Fee 300 210 180 180 200 750 200 200 Court - FTA Warrant Services 161 117 125 75 150 50 150 150 Court - General Admin Fees 42,199 53,207 63,557 53,476 53,000 40,000 45,000 45,000 Court - Notary Fees 348 216 144 180 250 150 150 150 Court - Teen Court Admin Fees 520 727 751 619 700 200 250 250 Court - Time Pmt Fee/Unreserved 27,536 22,506 20,602 22,203 21,500 20,000 20,000 20,000 Court - Truancy Prevention - - - - - - - - Court - Warrant Service Fee 125,139 111,704 95,204 89,203 90,000 70,000 75,000 75,000 Fiscal Department Total 224,083 212,038 214,735 194,327 193,300 151,150 163,750 163,750 Charges for Services - Police Department Police - Arrest Fees 79,117 80,880 102,405 91,805 92,500 70,000 72,100 72,100 Police- Escort Services 26,666 8,900 12,000 10,300 12,000 5,000 7,500 7,500 Police - False Alarms 27,431 21,503 24,411 20,294 25,000 14,000 20,000 20,000 Police - Fingerprinting 3,604 4,180 2,280 - - - - - Police - Housing of Prisoners - - - - - - - - Police - Police Reports 7,697 8,248 11,289 9,282 9,500 7,500 7,500 7,500 Police - PoliceReports-US, LLC - - - - - - - - Police - Records Check 418 351 510 458 500 400 450 450 Police - Unclaimed Money - 2,615 650 4,681 - 1,000 - - Police - SRO Reimbursement 340,637 339,828 - 3,500 - - Police Department Total 144,933 126,677 153,545 136,820 139,500 101,400 107,550 107,550 Charges for Services - Fire DepartmentFire - EMS Athletic Standbys 19,425 12,175 52,244 51,519 40,000 50,000 50,000 50,000 Fire - EMS Reports 12 7 - - - - - - Fire - EMS Transport - Emergicon 1,510,405 1,679,112 1,633,162 1,766,724 1,600,000 1,950,000 2,000,000 2,000,000 Fire - EMS Transport - NRS 50 60 429 9,361 - 6,000 - - Fire - EMS Transport (County)161,653 161,648 214,240 266,828 279,581 279,581 285,000 285,000 Fire - Administration Fees 1,440 240 - - - - - - Fire - Auto Fire Alarm 6,800 13,000 18,975 19,675 15,000 15,000 15,000 15,000 Fire - Auto Hood Test 700 1,200 1,050 1,450 1,000 1,500 1,000 1,000 Fire - Daycare Centers 1,100 1,100 1,150 1,250 1,000 1,000 1,000 1,000 Fire - Fire Sprinkler/Standpipe 12,650 18,100 30,800 29,075 25,000 17,000 20,000 20,000 Fire - Foster Homes 693 450 540 390 500 500 500 500 Fire - Fuel Line Leak 3,700 2,800 8,100 5,900 5,000 4,500 5,000 5,000 Fire - Fuel Tank Leak 300 300 200 200 - 200 - - Fire - Health Care Facilities 1,200 1,450 1,050 1,350 1,500 1,000 1,500 1,500 Fire - Mowing Charges 2,322 - - - - - - - Fire - Nursing Homes 300 450 300 450 - 450 - - Fire - Revenue Rescue 11,029 47,251 5,651 8 - 4 - - Fire - Travel Fee-Outside City - - 26 8 - 21 - - Fire - Intergovtal-Reimb Trng - 2,077 8,515 1,036 - 1,028 - - Fire - Task Force Reimb - 31,736 45,425 25,114 - 86,048 - - Fire Department Total 1,733,779 1,973,156 2,021,858 2,180,338 1,968,581 2,413,832 2,379,000 2,379,000 D-1 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY14 Actual FY15 Actual FY16 Actual FY17 Actual FY18 Revised Budget FY18 Year-End Estimate FY19 Base Budget FY19 Approved Budget Charges for Services - Planning & Development Dept O&G Road Reimbursement - - 32,097 - - - - - P&DS - Misc Fees 407,899 533,462 638,370 625,990 550,000 525,000 540,000 540,000 Planning & Development Total 407,899 533,462 670,467 625,990 550,000 525,000 540,000 540,000 Charges for Services - Community Services CS - Administration Fees - 360 120 120 - 360 - - CS - Mowing Charges - 1,241 101 201 - 464 - - Community Services Total - 1,601 221 321 - 824 - - Charges for Services - Parks & RecreationPARD - Recreation Programs 3,760 12,233 5,990 6,843 6,000 6,500 7,000 7,000 PARD - Tournament Fees 126,260 110,274 116,520 18,372 125,000 125,000 125,000 125,000 PARD - Heritage Programs 1,690 3,534 4,761 5,228 3,500 4,000 5,000 5,000 PARD - Grave Open/Close Fee 175 75 325 75 100 100 100 100 PARD - Post Burial Fees 27,700 26,150 26,756 26,100 27,000 26,000 27,000 27,000 PARD - WPC Ticket Sales (NT)5,545 3,614 - - - - - - *PARD - Aquatics-Jr Lifeguard - 1,745 1,960 2,140 1,500 1,750 2,200 2,200 *PARD - Aquatics-Lifeguard Train - 10,930 8,200 9,485 7,500 8,500 10,000 10,000 *PARD - Southwood Pool Rec Programs - 35,975 39,191 35,071 40,000 35,000 40,000 40,000 *PARD - Thomas Pool Rec Programs - 22,520 15,789 13,410 15,000 10,000 - - *PARD - Adamson Lagoon Rec Programs - 179,528 202,857 195,309 202,000 190,000 202,000 202,000 *PARD - Natatorium Rec Programs - 23,509 - - - - - - *PARD - Swim Lessons Rec Programs - 86,243 84,748 76,212 85,000 78,000 85,000 85,000 *PARD - Water Fitness Rec Programs - 1,150 1,500 1,675 1,000 1,000 1,000 1,000 *PARD - Swim Team Rec Programs - 20,235 18,743 23,970 20,000 23,000 24,000 24,000 *PARD - Stroke Clinic Rec Programs - - - - - - - - *PARD - Senior Center Rec Programs - 6,117 9,651 10,144 8,500 11,000 10,000 10,000 *PARD - Teen Center Rec Programs - 978 663 1,414 - - - - *PARD - Lincoln Center Rec Programs - 38,308 51,387 61,318 45,000 58,000 60,000 60,000 PARD - National Center Rec Programs - - 2,500 10,000 10,000 PARD - SW Ctr Comm Rec Programs - - - - 650 90 650 650 *PARD - Adult Softball Rec Programs - 89,510 93,530 85,540 90,000 90,000 90,000 90,000 *PARD - Adult Volleyball Rec Programs - 14,420 12,565 14,515 12,000 12,000 15,000 15,000 *PARD - Youth Basketball Rec Programs - 54,880 56,775 52,346 55,000 52,000 55,000 55,000 *PARD - Youth Flag Football Rec Programs - 22,625 23,026 27,340 25,000 27,000 20,000 20,000 *PARD - Youth Volleyball Rec Programs - 15,220 14,790 14,740 15,000 15,000 15,000 15,000 *PARD - Adult Kickball Rec Programs - 26,694 27,875 16,645 25,000 17,000 17,000 17,000 *PARD - Challenger Sports Rec Programs - 1,035 900 705 1,000 700 1,000 1,000 *PARD - Tennis Instruction Rec Programs - 19,746 17,440 17,465 15,000 18,000 17,000 17,000 *PARD - Summer Track Rec Programs - - - - - - - - *PARD - Ultimate Frisbee Rec Programs - - 920 760 1,000 960 1,000 1,000 *PARD - Xtra Education Rec Programs - 35,657 67,231 93,726 55,000 60,000 80,000 80,000 Parks & Recreation Total 165,130 862,904 904,092 810,548 881,750 873,100 919,950 919,950 * Revenue was in the Recreation Fund for FY14. Charges for Services Total 2,747,890 3,768,520 4,373,069 4,346,876 3,788,931 4,119,981 4,164,420 4,164,420 Fines & Penalties Gen Gov't - Fines/Penalties-Parking - - 272 (272) 300 220 300 300 Court - Fines/Penalties-Bond Forfeits 3,912 1,143 (415) 445 1,500 250 500 500 Court - Fines/Penalties-Chld Safety Fd 33,576 31,830 36,350 29,066 32,250 36,000 33,000 33,000 Court - Fines/Penalties-ChldSafeT Seat 30,611 16,955 17,137 12,134 17,000 20,000 17,000 17,000 Court - Fines/Penalties-CityPrkg Fines 23,960 29,827 50,790 37,821 40,000 50,000 45,000 45,000 Court - Fines/Penalties-CivilPrkg Fine 356 558 - 379 300 100 300 300 Court - Fines/Penalties-Miscellaneous 91,586 1,411,367 2,882,926 2,598,659 2,725,000 2,200,000 2,500,000 2,500,000 Court - Fines/Penalties-Traffic Fines 33,005 36,126 48,106 39,335 40,000 25,000 40,000 40,000 Court - Fines/Penalties-Cr Access Bus - - - - - - - - Fines & Penalties Total 217,006 1,527,806 3,035,166 2,717,567 2,856,350 2,331,570 2,636,100 2,636,100 Licenses & Permits Gen Gov't - License/Permit-Mixed Drink 38,203 6,168 63,219 44,308 36,000 50,000 45,000 45,000 Gen Gov't - License/Permit-Cr Acc Bus Reg 200 150 150 150 - - - - PD - License/Permit-Child Safe Prog 100,525 98,322 110,287 107,735 100,000 93,000 95,000 95,000 PD - License/Permit-Taxi - 865 2,680 1,965 2,000 1,200 1,200 1,200 PD - License/Permit-Itinerant Vend - 4,455 3,200 3,325 3,000 4,300 3,500 3,500 PD - License/Permit-Livestock Per 425 350 350 315 350 400 350 350 PD- License/Permit-Wrecker Lic 2,756 2,080 - - - - - - PD- License/Permit-Trans Ntwk Comp 1,200 2,400 2,400 - 1,200 1,200 Fire - License/Permit-Ambulance Lic 1,250 1,200 1,550 2,000 2,000 1,000 1,500 1,500 Fire - License/Permit-Fire Burn - - 250 500 500 P&DS - Contractor Reg 29,677 29,047 34,722 44,088 35,000 39,000 35,000 35,000 P&DS - Permits 1,169,132 1,244,553 1,783,662 1,882,735 1,600,000 1,550,000 1,675,000 1,675,000 P&DS - License/Permit-Mixed Drink - - (250) - - - - - P&DS - Rental Registration 81,975 78,449 90,968 1,380 - - - - CS - Rental Registration - - - 103,980 90,000 20,000 10,000 10,000 Licenses & Permits Total 1,424,142 1,465,638 2,091,738 2,194,381 1,870,750 1,759,150 1,868,250 1,868,250 Other Revenue Gen Gov't - Reimbursed Expenses 15,742 11,713 6,634 22,128 10,000 12,000 10,300 10,300 Gen Gov't - Restitution - 6,648 12,190 7,269 - - - - Gen Gov't - Contributions/Donations-Misc 2,941 - - 374 - 100 - - D-2 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY14 Actual FY15 Actual FY16 Actual FY17 Actual FY18 Revised Budget FY18 Year-End Estimate FY19 Base Budget FY19 Approved Budget Gen Gov't - Misc Operating Revenues 700 847 1,172 798 750 700 750 750 Fiscal - Other Fees-Credit Card Conven 57,481 55,454 67,835 64,764 60,000 58,000 55,000 55,000 Fiscal - Forfeitures-Perform Guarantees - - - - - - - - Fiscal - Misc Operating Revenues 2,533,479 948,173 (14,172) 290 - 100 - - PD - Other Fees-Credit Card Conven 30 27 12 3 - - - - PD - Restitution 1,571 1,129 - - - - - - Contrib/Donate-Misc - - 3,900 4,706 - 584 - - PD - Contributions/Sponsorships 4,150 505 - - - - - - PD - Misc Operating Revenues 466,046 373,859 194,851 191,117 175,000 175,000 175,000 175,000 Fire - Reimbursed Expenses 17,981 15,509 11,376 3,553 15,000 16,095 15,450 15,450 Fire - Restitution 13,185 5,273 - - - - - - Fire - Contributions/Sponsorships 100 576 4,700 1,500 - 4,550 - - Fire - Misc Operating Revenues - - - - - - - - P&DS - Forfeitures-Perform Guarantees - - - - - - - - P&DS - Reimbursed Expenses - 36 - - - - - - PARD - Rentals-Ball fields 94,881 (20,629) 18,490 24,103 20,000 26,000 24,000 24,000 PARD - Rentals-Park Pavilions 36,525 35,920 41,745 38,130 40,000 39,000 40,000 40,000 PARD - Rentals-WPC Amphitheater 12,315 14,595 19,750 15,950 17,000 14,000 17,000 17,000 PARD - Rentals-Equipment-Nontaxable - - - - - - - - PARD - Rentals-Miscellaneous 10,342 - - - - - - - PARD - Reimbursed Expenses 5,480 13,119 1,200 - 5,500 - 5,665 5,665 PARD - Contributions/Sponsorships 3,825 - 280 1,000 - 1,140 - - PARD - Concessions-WPC 281 4,811 8,330 6,486 7,500 5,500 7,500 7,500 PARD - Misc Operating Revenues 3,005 4,967 3,352 3,075 3,000 3,460 3,000 3,000 *PARD - Contributions/Sponsorships - 170 - - - - - - *PARD - Rentals-Southwood Pool - 8,830 7,155 7,750 7,500 7,000 7,500 7,500 *PARD - Rentals-Thomas Park Pool - 5,580 6,649 6,825 6,000 5,000 - - *PARD - Rentals-Adamson Lagoon - 32,071 30,420 38,424 30,000 30,000 38,000 38,000 *PARD - Concessions-Adamson Pool - 17,423 19,862 21,050 18,000 20,000 21,000 21,000 *PARD - Reimbursed Expenses-Natatorium - 5,569 - 129 - - - - *PARD - Concessions-Southwood Comm Ctr - 849 754 - - 1 - - *PARD - Concessions-SW Center Seniors - 55 (55) - - 55 - - *PARD - Rentals-SW Center-Teen - 28,830 24,727 29,858 24,000 - - - PARD - Rentals-SW Center-Community - - - - - 27,000 25,000 25,000 *PARD - Contributions/Sponsorships - Teen - - - - - - - - *PARD - Rentals-Lincoln Center - 25,565 24,835 16,409 25,000 13,000 28,000 28,000 *PARD - Contributions/Sponsorships - Lincoln Ctr - - - - - - - - *PARD - Concessions-Lincoln Center - - - - - - - - *PARD - Concessions-Adult Softball - 12,001 12,173 9,076 12,500 8,000 10,000 10,000 *PARD - Contributions/Sponsorships Yth Bskbal - - - - - - - - IT - Reimbursed Expenses - - 8,835 113 - - - - Other Revenue Total 3,280,060 1,609,476 517,000 514,880 476,750 466,285 483,165 483,165 * Revenue was in the Recreation Fund for FY14. Intergovernmental Gen Gov't - Grants-Federal - - - - - - - - Fiscal - Other Intergovtal-Reimb Costs - - - 10,000 - - - - PD - Grants-Federal 14,352 30,237 116,329 21,648 42,276 40,000 - - PD - Grants-State 16,282 - 15,735 42,847 - 33,564 - - PD - Other Intergovtal-Reimb Costs - 19,769 10,700 72,080 - 35,262 - - Fire - Grants-Federal - 8,392 203,335 389,876 149,352 163,160 - - Fire - Grants-Non-Governmental 24,094 24,094 Fire - Grants-State (includes Easterwood ILA)11,212 199,860 422,736 211,368 - - - - Fire - Other Intergovtal-Reimb Costs 147,256 56,013 54,669 47,592 430,738 526,582 285,000 285,000 Pub Work-Oth Intergov-Reimb 148,868 (54) - - - - *PARD - Grants-Federal - Senior Center - 7,000 7,000 7,000 7,000 7,000 7,000 7,000 Intergovernmental Total 189,103 321,271 979,373 802,357 653,460 829,662 292,000 292,000 * Revenue was in the Recreation Fund for FY14. Utility Transfer Utility Transfer-Electric 5,809,891 5,809,891 6,893,217 8,021,864 8,128,956 8,128,956 8,181,018 8,181,018 Utility Transfer-Solid Waste 722,034 722,034 722,034 730,000 735,000 735,000 785,000 785,000 Utility Transfer-Wastewater 1,280,290 1,318,700 1,358,261 1,466,922 1,510,930 1,510,930 1,625,386 1,625,386 Utility Transfer-Water 1,415,220 1,457,675 1,501,405 1,546,447 1,561,912 1,561,912 1,600,935 1,600,935 Utility Transfer Total 9,227,435 9,308,300 10,474,917 11,765,233 11,936,798 11,936,798 12,192,339 12,192,339 Misc Non-OperatingGen Gov't - Cash Over/Short 4,091 2,747 8,662 3,809 - 5,482 - - Gen Gov't - Fiber Lease Income - - 23,282 15,338 1,350 46,247 20,000 20,000 Gen Gov't - Realized Gain/Loss - - - - - - - - Gen Gov't - Sale of Scrap Metal 14,192 6,471 51,833 47,257 10,000 59,761 10,300 10,300 Gen Gov't - Misc Nonoperating Revenue 61,180 2,709,632 115,648 139,508 75,000 120,000 77,250 77,250 Fiscal - Collection Service Fees 615 654 780 747 750 750 772 772 GF-PD-Rev-Cash Over/Short - - 40 - - - - - P&DS - Cash Over/Short - 18 19 - - - - - GF-PW-Rev-Misc Nonop Rev 14,000 - - - - PARD - Misc Nonoperating Revenue - Tourism - - - - - - - - Non-Dept - Proceeds from Sale of Property 4,259,903 1,550,000 - 47,478 - - - - Admin-PARD-Rev-Cash Over/Short - - (6) - - - - - PARD - Cash Over/Short - Sports Admin - - - - - - - - Misc Non-Operating Total 4,339,981 4,269,521 200,259 268,137 87,100 232,240 108,322 108,322 General Fund Total 63,437,365 69,106,681 70,550,360 76,590,019 77,440,446 78,498,661 81,429,404 81,429,404 D-3 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY14 Actual FY15 Actual FY16 Actual FY17 Actual FY18 Revised Budget FY18 Year-End Estimate FY19 Base Budget FY19 Approved Budget HOTEL TAX FUND REVENUES Hotel/Motel Tax Revenue 4,948,454 5,336,661 5,277,314 5,152,337 5,125,000 5,439,075 5,493,466 5,493,466 Chimney Hill Proceeds/Fund Balance - 9,260,688 - - - - - - HOT Tax Penalty/Interest 17,623 - - - - - - - Investment Income 17,623 35,957 12,766 172,332 140,000 203,708 203,708 203,708 Misc Non-Operating Revenue - 6,700 100,650 16,284 10,000 17,890 17,890 17,890 Hotel Tax Fund Total 4,983,700 14,640,006 5,390,731 5,340,953 5,275,000 5,660,673 5,715,064 5,715,064 DEBT SERVICE FUND REVENUES Tax - Current Ad Valorem 11,843,070 12,546,517 13,533,363 15,204,719 18,885,125 19,001,107 20,109,296 20,109,296 Tax - Delinquent Ad Valorem 58,497 65,383 156,235 36,388 60,000 60,000 60,000 60,000 Tax - Penal/Interest Ad Valorem 37,301 44,020 43,855 19,303 40,000 40,000 40,000 40,000 Investment Income 14,326 19,417 32,300 66,108 50,000 130,000 130,000 130,000 Proceeds/Long Term Debt 8,535,000 - 13,915,000 1,815,000 - - - - Premiums on Bonds Sold 1,249,223 - 2,047,190 311,081 - - - - Misc Non-Operating Revenue 917 - 553,185 - - - - - *General Fund - - - - - 125,000 125,000 *Memorial Cemetery Fund 196,058 262,795 363,101 258,705 264,453 264,453 272,855 272,855 *Northgate Parking Fund - - - - 200,000 200,000 - - Debt Service Fund Total 21,934,393 12,938,132 30,644,229 17,711,303 19,499,578 19,695,560 20,737,151 20,737,151 * Transfers in from other funds ELECTRIC FUND REVENUESSales - Residential/Taxable 54,750,951 57,354,391 56,794,826 57,201,526 58,105,005 58,249,269 58,844,043 58,844,043 Sales - Commercial/Taxable 29,334,037 30,070,976 30,304,424 29,918,282 30,109,300 30,568,936 30,881,071 30,881,071 Sales - Commercial/Non-Taxable 11,465,204 11,223,349 11,712,310 11,968,367 12,103,042 11,550,585 11,668,526 11,668,526 Sales - Security Lights 96,142 95,450 92,910 91,395 92,706 90,884 92,702 92,702 Sales - Other 31,431 19,127 218 16,249 13,775 19,831 20,227 20,227 Other Fees - Pole Contact and Use 228,461 228,066 353,793 254,942 257,432 207,938 212,097 212,097 Foreiture/Discounts/Penalties 1,311,670 1,426,190 1,372,273 1,286,167 1,300,314 1,322,544 940,789 940,789 Other Fees - Connect Fees 272,310 249,448 239,312 236,967 262,649 256,491 258,519 258,519 Misc Operating Revenue 199,532 208,684 189,089 194,453 198,342 247,425 201,898 201,898 Investment Income 71,632 71,155 181,419 371,675 303,503 616,735 622,902 622,902 Insurance Reimbursement 1,273 4,773 7,725 12,966 12,267 6,134 6,256 6,256 Reimbursed Expenses 16,733 216,066 240,881 147,463 155,300 171,366 174,793 174,793 Cash Over/Short 22 (38) 244 (22) - 14 - - Collection Service Fees 8,868 9,861 9,761 9,890 9,541 9,451 9,640 9,640 Sale of Property 40,763 23,531 8,518 (48,346) 19,627 436 447 447 Sale of Scrap Metal 42,732 31,277 54,841 45,493 53,607 43,586 44,457 44,457 Misc Non-Operating Revenue 81,404 4,989 140 580 - 11,077 1,000 1,000 Other Misc Operating Revenue - 3,563 - 67 - - - - Other Non-Operating Street Lights Xfr - - - 1,071,000 1,081,710 1,081,710 1,090,000 1,090,000 Other Misc Non-Operating Revenue - 23,531 635 - 420 - - - Electric Fund Total 97,953,166 101,264,388 101,563,317 102,779,114 104,078,540 104,454,412 105,069,367 105,069,367 WATER FUND REVENUES Sales - Residential/Non-Taxable 7,717,683 8,150,339 8,410,275 8,453,826 9,293,828 8,705,596 9,266,685 9,266,685 Sales - Commercial/Non-Taxable 5,756,304 6,028,060 6,151,351 6,125,694 6,626,370 6,305,141 6,605,647 6,605,647 Sales-Commercial-Effluent - 358,353 114,180 - - - - - Other Fees - Connect Fees 98,585 92,993 105,573 105,226 109,914 104,999 108,149 108,149 Sales-Water Taps 312,602 349,157 714,878 625,537 609,416 401,722 413,774 413,774 Other Fees-Fire Flow - - - 7,600 10,000 7,200 7,416 7,416 Foreiture/Discounts/Penalties - - - 135,394 Other Fees-Misc Operating Rev - - 1,250 2,000 - 11,700 - - City Wide Water Impact Rev for Cap Projs - - - - 359,152 - 301,933 301,933 Investment Income 17,566 13,874 30,781 50,496 46,472 82,779 60,000 60,000 Collection Service Fees 3 1 1 5 - 3 3 3 Sale of Property (101,769) 522 4,450 (19,623) - 14,931 15,379 15,379 Lease Income 7,269 706 4,269 4,269 5,387 5,387 5,549 5,549 Sale of Scrap Metal 5,666 820 3,380 17,039 15,000 15,000 15,450 15,450 Misc Non-Operating Revenue 90,665 (682) 54,754 27,428 27,500 27,500 28,325 28,325 Insurance Reimbursement - - - 247 - - - - General Fund 80,000 - - - - 325,000 - - Water Fund Total 13,984,574 14,994,143 15,595,142 15,399,744 17,103,039 16,006,958 16,963,704 16,828,310 WASTEWATER FUND REVENUES Sales - Residential/Non-Taxable 11,585,396 11,938,429 12,300,964 13,882,806 13,853,215 14,264,578 15,263,099 15,263,099 Sales - Commercial/Non-Taxable 2,490,878 2,599,398 2,622,262 2,871,596 2,940,104 2,832,348 3,030,612 3,030,612 Sales-Sewer Taps 246,810 300,725 228,662 191,100 232,829 192,750 198,533 198,533 Other Fees-Misc Operating Rev 11,042 1,950 2,237 200 245 - - 245 Investment Income 22,604 23,396 44,882 96,533 74,811 220,900 227,527 227,527 Sp Assm/Impact Fees 60,424 65,589 59,013 97,045 92,402 - - - Foreiture/Discounts/Penalties - - - 145,236 City Wide Wastewater Impact Rev-Cap Projs - - - - 330,075 - 328,881 328,881 Reimbursed Expenses - 41 900 37 - - - - Sale of Property 62,921 - 107,430 22,060 26,084 17,025 28,531 28,531 Sale of Scrap Metal - - - - 3,219 - - - Misc Non-Operating Revenue 37,652 - - - - 10,675 - - Collection Svc Fees - - - 1 - - - - Transfer In-Comm Dev Fd - 773 - - - - - - Other Revenue - - - - - - General Fund 80,000 - - - 330,075 - - D-4 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY14 Actual FY15 Actual FY16 Actual FY17 Actual FY18 Revised Budget FY18 Year-End Estimate FY19 Base Budget FY19 Approved Budget Wastewater Fund Total 14,597,727 14,930,301 15,366,351 17,161,378 17,552,984 17,868,351 19,222,419 19,077,428 SOLID WASTE FUND REVENUES Sales - Residential/Taxable 5,184,717 5,344,523 5,461,466 5,653,338 6,045,722 6,002,671 6,659,107 6,659,107 Sales - Residential/Non-Taxable 34,225 34,466 32,893 33,700 34,670 33,660 38,137 38,137 Sales - Commercial/Taxable 2,234,250 2,653,078 2,672,184 2,772,328 2,899,090 2,899,090 2,986,064 2,986,064 Sales - Commercial/Non-Taxable 505,898 591,097 612,707 622,875 645,908 645,908 665,285 665,285 Sales - State Surcharge 790 809 655 827 883 883 883 883 Rent-Rolloff Ctr-Nt 17,163 18,185 16,019 14,964 14,023 14,023 16,126 16,126 Rent-Rolloff Ctr-Tx 2,716 3,115 2,207 1,838 2,267 2,878 2,607 2,607 Foreiture/Discounts/Penalties - - - 82,405 82,405 Other Fees-Taxable 22,048 29,351 31,216 36,838 34,805 34,805 35,197 35,197 Other Fees-Nontaxable 2,874 3,482 5,491 5,337 3,617 3,617 3,617 3,617 Misc Nonoperating Revenue 173 (173) 12,159 - - - - - Sales-Other-Recycling 9,775 579 - 44 - - - - Invest Income-BVSWMA 400,960 403,910 406,560 345,139 363,781 363,781 352,963 352,963 Investment Income 855 2,305 6,655 11,485 8,834 16,852 17,105 17,105 Reimbursed Expenses - - - - - - - - Grants-State - 5,500 - - - - - - Collection Svc Fees 2,286 2,722 2,762 2,832 2,826 2,949 2,700 2,700 Sale of Property 38,001 - - Sale of Scrap Metal - - 170 261 - - - - Solid Waste Fund Total 8,418,729 9,092,950 9,263,144 9,539,807 10,056,426 10,021,117 10,862,196 10,862,196 DRAINAGE FUND REVENUES Investment Income 8,856 12,078 17,336 19,701 15,000 25,000 20,000 20,000 Sales-Resident-Nontax 1,652,971 1,721,191 1,756,301 1,814,322 1,836,560 1,868,259 1,924,307 1,924,307 Sales-Commer-Nontax 407,941 425,295 427,810 438,221 459,140 451,950 465,494 465,494 Other - - 3,441 1,000 - - - - Drainage Fund Total 2,069,768 2,158,564 2,204,888 2,273,244 2,310,700 2,345,209 2,409,800 2,409,800 ROADWAY MAINTENANCE FUND REVENUES Sales - Residential/Non-Taxable - - 1,353,695 1,856,000 1,898,000 1,936,000 1,936,000 Sales - Residential-Multi - - - 1,171,460 1,597,000 1,673,000 1,723,000 1,723,000 Sales - Commercial/Taxable - - 557,432 763,000 789,000 805,000 805,000 Sales - Commercial/Non-Taxable - - - - - - - Investment Income - - - - 1,000 16,957 15,000 15,000 Foreiture/Discounts/Penalties - - - 9,530 Other 5,120 - 222,450 - Roadway Maintenance Fund Total - - - 3,082,587 4,217,000 4,599,407 4,488,530 4,479,000 Major Funds Revenue Total 227,379,423 239,125,166 250,578,162 249,878,149 257,533,713 259,150,348 266,897,635 266,607,720 Each fiscal year, in conjunction with the adoption of the budget, the City reviews its service fees and adjusts them as necessary. The fee ordinance can be found on the City Website at http://www.cstx.gov/modules/ShowDocument.aspx?documentid=24702 and is hereby incorporated by reference. D-5 Revenue History and Budget Estimates 12th Edition City Charter Amended November 6, 2012 E-1 Budget Provisions Stated in Charter ARTICLE V THE BUDGET Fiscal Year Section 45. The fiscal year of the City of College Station shall be determined by ordinance of the Council. Such fiscal year shall also constitute the budget and accounting year. Preparation and Submission of Budget Section 46. The City Manager, between thirty (30) and ninety (90) days prior to the beginning of each fiscal year, shall submit to the City Council a proposed budget which shall provide a complete financial plan for the fiscal year. Proposed Expenditures Compared With Other Years Section 47. The City Manager shall, in the preparation of the budget, place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated for the current fiscal year, and the proposed amount for the ensuing fiscal year. Budget a Public Record Section 48. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be a public record for inspection by anyone. The City Manager shall cause copies to be made for distribution to all interested persons. Notice of Public Hearing on Budget Section 49. At the meeting at which the budget is submitted, the City Council shall fix the time and place of a public hearing on the budget and shall cause to be published a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of the hearing. Public Hearing on Budget Section 50. At the time and place set for a public hearing on the budget, or at any time and place to which such public hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget submitted, and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained. Proceedings on Budget After Public Hearing Amending or Supplementing Budget Section 51. After the conclusion of such public hearing, the City Council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law. Before inserting any additional item or increasing any item of appropriation which will increase the total budget by three (3%) percent or more, it must cause to be published a notice setting forth the nature of the proposed increases and fixing a place and time, not less than five (5) days after publication, at which the City Council will hold a public hearing thereon. Proceedings on Adoption of Budget Section 52. After such further hearing, the City Council may insert the additional item or items, and make the increase or increases, to the amount in each case indicated by the published notice, or to a lesser amount; but where it shall increase the total proposed expenditures, it shall also 12th Edition City Charter Amended November 6, 2012 E-2 Budget Provisions Stated in Charter provide for an increase in the total anticipated revenue to at least equal such total proposed expenditures. Vote Required for Adoption Section 53. The budget shall be adopted by the favorable vote of a majority of the members of the entire City Council. Date of Final Adoption; Failure to Adopt Section 54. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the fiscal year. Should the City Council take no final action on or prior to such day, the budget as submitted by the City Manager shall be deemed to have been finally adopted. Effective Date of Budget; Certification; Copies Made Available Section 55. Upon final adoption, the budget shall be filed with the City Secretary and such other officials as may be designated by state law. The final budget shall be printed, or otherwise reproduced, and a reasonable number of copies shall be made available for the use of all offices, departments and agencies, and for the use of interested persons and civic organizations. Budget Establishes Appropriations Section 56. From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named. Budget Establishes Amount to be Raised by Property Tax Section 57. From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year. Contingent Appropriation Section 58. Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three (3) percent of the total budget expenditure, to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of, and distributed by, the City Manager, after approval by the City Council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported. The proceeds of the contingent appropriation shall be disbursed only by transfer to other departmental appropriation, the spending of which shall be charged to the departments or activities for which the appropriations are made. Estimated Expenditures Shall Not Exceed Estimated Resources Section 59. The total estimated expenditures of the general fund and debt fund shall not exceed the total estimated resources of each fund. The City Council may by ordinance amend the budget during a fiscal year if one of the following conditions exists: 12th Edition City Charter Amended November 6, 2012 E-3 Budget Provisions Stated in Charter 1. If during the fiscal year the City Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the City Council, by ordinance, may make supplemental appropriations for the year up to the amount of such excess. Before approval, the Council shall hold a public hearing on the proposed budget amendment. A notice of the time and place of a public hearing on the supplemental appropriation shall be published in the official newspaper of the City of College Station. The notice shall be placed in the newspaper at least five (5) business days before the date of the hearing. 2. To meet a public emergency affecting life, health and property of the public peace, the City Council may make emergency appropriations. Such appropriations may be made by emergency ordinance. To the extent that there are no available unappropriated revenues or a sufficient fund balance to meet such appropriations, the Council may by such emergency ordinance authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any such notes made during a fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made. 3. If at any time during the fiscal year it appears probable to the City Manager that the revenues or fund balances available will be insufficient to meet the amounts appropriated, the City Manager shall report to the City Council without delay, indicating the estimated amount of the deficit, any remedial action taken and recommendations as to any other steps to be taken. The Council shall then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may by ordinance reduce one or more appropriations. Lapse of Appropriation Section 60. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered. F-1 Fiscal and Budgetary Policy Statements FISCAL AND BUDGETARY POLICY STATEMENTS I. STATEMENT OF PURPOSE The broader intent of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City’s financial management include integrity, prudent stewardship, planning, accountability, and full disclosure. The more specific purpose is to provide guidelines to the Chief Financial Officer in planning and directing the City’s day-to-day financial affairs and in developing recommendations to the City Manager and City Council. The scope of these policies generally spans, among other issues, accounting, purchasing, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. Present fairly and with full disclosure the financial position and results of the financial operations of the City in conformity with generally accepted accounting principles (GAAP), and B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The City Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget process. II. OPERATING BUDGET A. PREPARATION. Budgeting is an essential element of the financial planning, control, and evaluation process of municipal government. The “operating budget” is the City’s annual financial operating plan. The budget includes all of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service funds of the City. The budgets for the General Funds and Special Revenue Funds are prepared in the Office of Budget and Strategic Planning on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of: unmatured interest on long term debt which is recognized when due and certain compensated absences and claims and judgments such as accrued vacation leave which are recognized when the obligations are expected to be liquidated with expendable resources. The budgets for the Enterprise and Internal Service Funds are similarly prepared on the modified accrual basis of accounting where cash transactions are included in the budget presentation in lieu of non cash transactions such as depreciation. The focus is on the net change in working capital (current assets less current liabilities). The budget is prepared with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The budget shall be presented to the City Council no later than six weeks prior to fiscal year end, and shall be enacted by the City Council on or before the twenty-seventh day of the last month of the preceding fiscal year. 1. APPROVED BUDGET. An approved budget shall be prepared by the Manager with the participation of all of the City’s Department Directors within the provisions of the City Charter. a. The budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget for operations and maintenance costs, (3) service level adjustments for increases or decreases to existing service levels, and (4) revenues. F-2 Fiscal and Budgetary Policy Statements b. The budget review process shall include Council participation in the development of each of the four segments of the approved budget and a public hearing to allow for citizen participation in the budget preparation. c. The budget process shall span sufficient time to address policy and fiscal issues by the Council. d. A copy of the approved budget shall be filed with the City Secretary when it is submitted to the City Council in accordance with the provisions of the City Charter. 2. ADOPTION. Upon the presentation of an approved budget document to the Council, the Council shall call and publicize a public hearing. The Council will subsequently adopt by ordinance such budget as it may have been amended as the City’s Annual Budget, effective for the fiscal year beginning October 1. 3. BUDGET AWARD. The operating budget will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation. B. BALANCED BUDGET. The operating budget will be balanced with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. Excess balances shall be used as capital funds or other non-recurring expenditures. C. PLANNING. The budget process will be coordinated so as to identify major policy issues for City Council. The budget process will be a part of an overall strategic planning process for the City. D. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to assess their budgetary and operational performance and to enable the Office of Budget and Strategic Planning to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council quarterly within thirty (30) working days after the end of each quarter. Such reports will be in a format appropriate to enable the City Council to understand the big picture budget status. E. CONTROL. Operating expense control is addressed in Section IV. of these Policies. F. CONTINGENT APPROPRIATION. Pursuant to Section 58 of the Charter of the City of College Station, the City will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The proceeds shall be disbursed only by transfer to departmental appropriation. The transfer of this budget appropriation shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $100,000. Any transfer involving more than such amounts must be expressly approved in advance by the City Council. All transfers from the contingent appropriation will be evaluated using the following criteria: 1. Is the request of such an emergency nature that it must be made immediately? 2. Why was the item not budgeted in the normal budget process? 3. Why can’t the transfer be made within the division or department? III. REVENUE MANAGEMENT. A. OPTIMUM CHARACTERISTICS. The City will strive for the following optimum characteristics in its revenue system: 1. SIMPLICITY. The City, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient. A corresponding decrease in the F-3 Fiscal and Budgetary Policy Statements City’s cost of collection and a reduction in avoidance to pay will thus result. The City will avoid nuisance taxes or charges as revenue sources. 2. CERTAINTY. A knowledge and understanding of revenue sources increases the reliability of the revenue system. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets and plans. 3. EQUITY. The City shall make every effort to maintain equity in its revenue system; i.e., the City shall seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes. 4. REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. 5. ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and collecting that revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost and cost of service analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 6. DIVERSIFICATION AND STABILITY. A diversified revenue system with a stable source of income shall be maintained. This approach will help avoid instabilities in particular revenue sources due to factors such as fluctuations in the economy and variations in the weather. Stability is achieved by a balance between elastic and inelastic revenue sources. B. OTHER CONSIDERATIONS. The following considerations and issues will guide the City in its revenue policies concerning specific sources of funds: 1. COST/BENEFIT OF INCENTIVES FOR ECONOMIC DEVELOPMENT. The City will use due caution in the analysis of any tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as part of such evaluation. 2. NON-RECURRING REVENUES. One-time or non-recurring revenues will not be used to finance ongoing operations. Non-recurring revenues should be used only for one-time expenditures such as long-lived capital needs. They will not be used for budget balancing purposes. 3. PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valued at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the Brazos County Appraisal District. Reappraisal and reassessment shall be done at a minimum of once every three years. A ninety-six and one half percent (96.5%) collection rate shall serve each year as a minimum goal for tax collections. The City Manager may, for budget and forecasting purposes, use up to the tax rate in effect for the current year’s budget. This policy will require that the City Manager justify a tax rate that is different from the current tax rate. The justification will be based on City Council directions, needs arising from voter authorized bonds, or other extraordinary conditions as may arise from time to time. 4. INVESTMENT INCOME. Earnings from investment (both interest and capital gains) of available monies, whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from which monies were provided to be invested. 5. USER-BASED FEES AND SERVICE CHARGES. For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be a review of fees and charges no less than once every three years to ensure that fees provide adequate coverage of costs of services. User charges F-4 Fiscal and Budgetary Policy Statements may be classified as “full cost recovery,” “partial cost recovery I,” “partial cost recovery II” and “minimal cost recovery,” based upon City Council policy. a. Full fee support (80-100%) will be obtained from enterprise operations such as utilities, sanitation service, landfill, cemetery and licenses and permits. b. Partial fee support I (50-80%) will be generated by charges for emergency medical services, miscellaneous licenses and fines, and all adults’ sports programs. c. Partial fee support II (20%-50%) will be generated by charges for youth programs and activities. d. Minimum fee support (0-20%) will be obtained from other parks, recreational and cultural programs and activities. 6. ENTERPRISE FUND RATES. The City will review and adopt utility rates as needed to generate revenues required to fully cover operating expenses, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital. Additionally, enterprise activity rates will include transfers to and receive credits from other funds as follows: a. General and Administrative (G&A) Charges. G&A costs will be charged to all funds for services of general overhead, such as administration, finance, customer billing, personnel, technology, engineering, legal counsel, and other costs as appropriate. The charges will be determined through an indirect cost allocation study following accepted practices and procedures. b. Unmetered City of College Station Street Light Costs. The electric power cost related to the unmetered City of College street lights will be incurred in the Electric Fund as part of the overall purchased power cost. The General Fund will reimburse the Electric Fund for the estimated cost of this service. The reimbursement amount will be estimated on an annual basis and will be based on the number of applicable street lights, estimated power consumption and estimated maintenance costs. c. Utility Transfer to General Fund. The intent of this transfer is to provide a benefit to the citizens for their ownership of the various utility operations. An in-lieu-of-franchise fee is included as part of the rate computation of the transfer and is consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. (1) Electric Fund (1) In-Lieu-of-Franchise Fee - The in-lieu-of-franchise fee will be calculated based on kWh usage at a rate of that would equate to an approximate 8.0% franchise fee. The final total transfer amount will not exceed 8.0% of total estimated operating revenues. (2) Water, Wastewater and Sanitation Funds This transfer will be made in accordance with the following two methods, not to exceed 10% of the total estimated operating revenues for the Water and Wastewater Funds, and 10% for the Sanitation Fund: (1) In-Lieu-of-Franchise Fee. In-lieu-of-franchise fee will be included as part of the rate computation at 6% of gross sales consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. (2) Utility Transfer to the General Fund. This transfer will be calculated at 8% of total Fund Equity. F-5 Fiscal and Budgetary Policy Statements 7. INTERGOVERNMENTAL REVENUES. Reliance on intergovernmental revenues (grants) will be eliminated or reduced. Any potential grants will be examined for matching and continuation of program requirements. These revenue sources should be used only for projects and programs where operating and maintenance costs that have been included in the financial forecast and their ultimate effect on operations and revenue requirements are anticipated. 8. REVENUE MONITORING. Revenues as they are received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. IV. EXPENDITURE CONTROL A. APPROPRIATIONS. The point of budgetary control is at the department level in the General Fund and at the fund level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be approved by the City Council and must meet other requirements as outlined in the City Charter. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures. An exception shall be made in the case of the Water and Wastewater Funds. Because the accounting for salaries and benefits is based on functions performed within these two Funds, either Fund’s employees can be expensed in either Fund depending upon whether a specific employee is performing a Water job versus a Wastewater job, regardless of the Fund in which that employee is budgeted. For this reason, the total budget of these two Funds shall be considered when comparing to the total of the actual expenditures of both Funds when determining if budget has been exceeded. B. AMENDMENTS TO THE BUDGET. In accordance with the City Charter, the budget may be amended after the following conditions are met: 1. The City Manager certifies that there are available revenues in excess of those estimated in the Budget. 2. The City Council holds a public hearing on the supplemental appropriation. 3. The City Council approves the supplemental appropriation. C. CENTRAL CONTROL. Modifications within the operating categories (salaries, supplies, maintenance, services, capital etc.) can be made with the approval of the City Manager. Modifications to reserve categories and interdepartmental budget totals will be done with the applicable Finance administrative procedure. D. PURCHASING. The City shall make expenditures to promote the best interests of the citizens of College Station. The City shall encourage free and unrestricted competition on bids and purchases, ensuring the taxpayers the best possible return on and use of their tax dollars. It shall be the policy of the City to fully comply with and make purchases or expenditures pursuant to the City’s Purchasing Manual which includes policies, rules, regulations, procedures, state and federal law. The Purchasing office, a division of Fiscal Services, is the central authority for all purchasing activity $3,000 and greater. The City Manager or his designee, in consultation with appropriate City Departments, may determine the procurement method for goods and services that provides the best value to the City. The purchase of goods or services by the City at a total cost of less than $3,000 may be approved by the applicable department in accordance with the department’s internal control procedures. E. PROMPT PAYMENT. All invoices approved for payment by the proper City authorities shall be paid within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with the provisions of Chapter 2251 of the Local Government Code. The Chief Financial Officer shall establish and maintain proper procedures which will enable the City to take advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and legally delayed in order to maximize the City’s investable cash. F. RISK MANAGEMENT. The City will aggressively pursue every opportunity to provide for the Public’s and City employees’ safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability F-6 Fiscal and Budgetary Policy Statements claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon actuarial determinations and not be used for purposes other than for financing losses. G. REPORTING. Summary reports will be prepared showing actual expenditures as compared to the original budget and prior year expenditures. V. CAPITAL BUDGET AND PROGRAM A. PREPARATION. The City’s capital budget will include all capital projects funds and all capital resources. The budget will be prepared annually on a project basis. The capital budget will be prepared by the Office of Budget and Strategic Planning with the involvement of responsible departments. B. CONTROL. All capital project expenditures must be appropriated in the capital budget. The Chief Financial Officer must certify the availability of resources before any capital project contract is presented to the City Council for approval. C. PROGRAM PLANNING. The capital budget will be taken from the capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, with a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next five years. Future maintenance and operational costs will be considered so that these costs can be included as appropriate in the annual budget. D. FINANCING PROGRAMS. Where applicable, assessments, impact fees, pro-rata charges, or other fees should be used to fund capital projects which have a primary benefit to specific, identifiable property owners. Recognizing that long-term debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. E. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to manage their capital budgets and to enable the Office of Budget and Strategic Planning to monitor and control the capital budget as authorized by the City Manager. Summary capital project status reports will be presented to the City Council monthly. VI. CAPITAL MAINTENANCE & REPLACEMENT The City recognizes that deferred maintenance and not anticipating capital replacements increases future capital costs. In order to address these issues, the City Council has approved a number of policies to address these issues. A. STREETS CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually provide significant funding for the Streets Division within the Public Works Department to use for a residential street maintenance program. B. BUILDING CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually provide significant funding for major maintenance on its buildings such as roof air conditioning, flooring and other replacements. C. PARKING LOTS AND INTERNAL ROADWAYS. It is the policy of the City to annually provide significant funding to pay for major maintenance of parking lots and internal roadways. D. TECHNOLOGY. The Information Technology Department (IT) centrally manages and budgets for replacement and maintenance of certain equipment and software city wide. Replacement schedules attempt to balance both the business needs and budget capacity of the City. F-7 Fiscal and Budgetary Policy Statements Replacement is based on a set replacement schedule for designated end user devices and replacement of certain desktop software applications as needed. Major replacements for the computer systems including hardware and software will be anticipated for a five-year period and included with the capital projects lists presented in the annual budget. E. FLEET REPLACEMENT. The City has a major investment in its fleet of cars, trucks, tractors, backhoes, and other equipment. The City will anticipate replacing existing equipment, as necessary and will establish charges that are assigned to departments to account for the cost of that replacement. The replacement fund may be used to provide funding for new equipment providing a charge to departments that recovers the initial investment and lost opportunity costs and maintains the ability of the fund to provide for replacement of all covered equipment. F. RADIOS, COPIERS, OTHER EQUIPMENT, AND TELEPHONES. The City has a major investment in its radios, copiers, and telephone equipment. As a part of the on-going infrastructure maintenance and replacement, the City has anticipated the useful life of such equipment and established a means of charging the cost of replacement of that equipment to the various departments in order to recognize the city’s continuing need. VII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. ACCOUNTING. The City is solely responsible for the recording and reporting of its financial affairs, both internally and externally. The Chief Financial Officer is the City’s Chief Fiscal Officer and is responsible for establishing the structure for the City’s Chart of Accounts and for assuring that procedures are in place to properly record financial transactions and report the City’s financial position. B. AUDITING. 1. QUALIFICATIONS OF THE AUDITOR. In conformance with the City’s Charter and according to the provisions of Texas Local Government Code, Title 4, Chapter 103, the City will be audited annually by outside independent accountants (“auditor”). The auditor must be a CPA firm of regional reputation and must demonstrate that it has the breadth and depth of staff to conduct the City’s audit in accordance with generally accepted auditing standards (GAAS) and contractual requirements. The auditor must be registered as a partnership or corporation of certified public accountants, holding a license under Chapter 901 Texas Occupations Code, capable of demonstrating that it has sufficient staff which will enable it to conduct the City’s audit in accordance with generally accepted auditing standards as required by the City Charter and applicable state and federal laws. The auditor’s report on the City’s financial statements will be completed and filed with the City Secretary within 120 days of the City’s fiscal year end, and the auditor will jointly review the management letter with the City Council within 30 days of its receipt by the staff. In conjunction with their review, the Chief Financial Officer shall respond in writing to the City Manager and City Council regarding the auditor’s Management Letter, addressing the issues contained therein. The Council shall schedule its formal acceptance of the auditor’s report upon the resolution of any issues resulting from the joint review. 2. RESPONSIBILITY OF AUDITOR TO CITY COUNCIL. The auditor is retained by and is accountable directly to the City Council and will have access to direct communication with the City Council if the City Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities. 3. SELECTION OF AUDITOR. The City will not require a periodic rotation of outside auditors, but will circulate requests for proposal for audit services at least every five years. Authorization for the City’s annual audit shall occur no less than 30 days prior to the end of the fiscal year. 4. CITY INTERNAL AUDITOR. Pursuant to Article III, Section 30 of the City Charter, the City map appoint an officer of the City to be the City Internal Auditor. The internal auditor will assist management in preventing, F-8 Fiscal and Budgetary Policy Statements detecting and deterring fraud by monitoring the design and proper functioning of internal control policies and procedures. The internal auditor may conduct performance audits, special investigations, and special studies under the direction of the City Council or Audit Committee. C. FINANCIAL REPORTING. 1. EXTERNAL REPORTING. The City shall prepare a written Comprehensive Annual Financial Report (CAFR) that shall be presented to the Council within 120 calendar days of the City’s fiscal year end. Accuracy and timeliness of the CAFR are the responsibility of City staff. The CAFR shall be prepared in accordance with GAAP and shall be presented annually to the Government Finance Officer’s Association (GFOA) for evaluation and consideration for the Certificate of Achievement for Excellence in Financial Reporting. If City staffing limitations preclude such timely reporting, the Chief Financial Officer will inform the City Council of the delay and the reasons therefore. 2. INTERNAL REPORTING. The Fiscal Services Department will prepare internal financial reports, sufficient to plan, monitor, and control the City’s financial affairs. Internal financial reporting objectives are addressed throughout these policies. VIII. ASSET MANAGEMENT A. INVESTMENTS. The Chief Financial Officer or the designee shall promptly invest all City funds with the depository bank in accordance with the provisions of the current Bank Depository Agreement or in any negotiable instrument authorized by the City Council under the provisions of the Public Funds Investment Act of 1987 as amended, and in accordance with the City Council’s approved Investment Policies. An investment report will be provided to the City Council quarterly. This report shall provide both summary and detailed information on the City’s investment portfolio. B. CASH MANAGEMENT. The City’s cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasible, including utility bills, building and related permits and licenses, fines, fees, and other collection offices as appropriate. Periodic review of cash flow position will be performed to determine performance of cash management and conformance to investment policies. The underlying theme will be that idle cash will be invested with the intent to 1) safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will be done. C. FIXED ASSETS AND INVENTORY. These assets will be reasonably safeguarded and properly accounted for, and prudently insured. A fixed asset of the City shall be defined as a purchased or otherwise acquired piece of equipment, vehicle, furniture, fixture, capital improvement, addition to existing capital investments, land, buildings or accessioned Library materials which has an original cost or value of at least $5,000 and a useful life of more than three years. All expenditures related to specific capital projects are exceptions to the rule. Assets owned by the electric utility will be capitalized in accordance with Federal Energy Regulatory Commission (FERC) guidelines. Furthermore, assets owned by either the water or wastewater utilities will be capitalized in accordance with the National Association of Regulatory Utility Commissioners (NARUC) guidelines. The City’s fixed assets shall be reasonably safeguarded and properly accounted for and sufficiently insured. Responsibility for the safeguarding of the City’s fixed assets lies with the department director in whose department the fixed asset is assigned. The Fiscal Services Department shall maintain the permanent records of the City’s fixed assets including description, cost, department of responsibility, date of acquisition, depreciation and expected useful life. F-9 Fiscal and Budgetary Policy Statements D. COMPUTER SYSTEM/DATA SECURITY. The City shall provide security of its computer/network system and data files through physical and logical security systems that will include, but not limited to, double back-to-back firewalls and a two-tier spam/virus protection system. The physical location of computer/network systems shall be in locations inaccessible to unauthorized personnel. IX. DEBT MANAGEMENT A. DEBT ISSUANCE. The City will issue debt only for the purpose of acquiring or constructing capital assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the general good, and for capital equipment. 1. GENERAL OBLIGATION BONDS (GO’s). GO’s will be used only to fund capital assets of the general government and are not to be used to fund operating needs of the City. GO’s are backed by the full faith and credit of the City as well as the ad valorem tax authority of the City, to the extent allowed by law. The term of a bond issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no more than twenty (20) years. General obligation bonds must be authorized by a vote of the citizens of the City of College Station. 2. REVENUE BONDS (RB’s). RB’S will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces a revenue and for which the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements. The term of the obligation should not exceed the useful life of the asset(s) to be funded by the bond issue and will generally be limited to no more than twenty (20) years. 3. CERTIFICATES OF OBLIGATION, Contract Obligations, etc. (CO’s). CO’s will be used in order to fund capital requirements that are not otherwise covered under either revenue bonds or general obligation bonds. Debt service for CO’s may be either from general revenues or backed by a specific revenue stream or streams or by a combination of both. Generally CO’s will be used to fund capital assets when GO’s and RB’s are not appropriate and when authorized under law. The term of the obligation may not exceed the useful life of the asset(s) to be funded by the proceeds of the debt issue and will generally be limited to no more than ten (10) years, but may extend to twenty (20) years when the asset is of a nature that its anticipated useful life exceeds 20 years. B. METHOD OF ISSUANCE AND BIDDING PARAMETERS. 1. METHOD OF SALE. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not elected, the City will publicly present the reasons why, and the City will participate with the financial advisor in the selection of the underwriter or direct purchaser. 2. BIDDING PARAMETERS. The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. C. ANALYSIS OF FINANCING ALTERNATIVES. Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to, 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees. D. DISCLOSURE. Full disclosure of operating costs along with capital costs will be made to the bond rating agencies and other users of financial information. The City staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Preliminary Official Statements, and will take responsibility for the accuracy of all financial information released. F-10 Fiscal and Budgetary Policy Statements E. FEDERAL REQUIREMENTS. The City will maintain procedures to comply with arbitrage rebate and other Federal requirements. F. DEBT STRUCTURING. The City will issue bonds for 20 years or less, not to exceed the life of the asset acquired. The structure should approximate level annual debt service unless operational matters dictate otherwise or if market conditions indicate potential savings could result from modifying the level payment stream. Consideration of market factors, such as the tax-exempt qualification, minimum tax alternative, and so forth will be given during the structuring of long-term debt instruments. X. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS A. OPERATIONAL COVERAGE. (NO OPERATING DEFICITS). The City will maintain an operational coverage of 1.00, such that current operating revenues will at least equal or exceed current operating expenditures. Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or non-recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated in Paragraph B, following. B. OPERATING RESERVES/FUND BALANCES 1. The unobligated fund balance in the General Fund should be at least 15% of the annual budgeted General Fund expenses. This percentage is the equivalent of 55 days expenditures. An additional amount of up to 3.0% should be maintained for extraordinary items or contingencies. Cash and investments alone should be equivalent to 30 days of operating expenditures. 2. The working capital (current assets less current liabilities) in the enterprise funds should be maintained at 15% of total operating expenses or the equivalent of 55 days. Cash and Investments alone should be equivalent to 30 days of operations. 3. The Hotel Tax Fund fund balance should be at least 15% of the annual budgeted expenditures. Adequate reserves are essential due to the nature of this revenue source and the reliance organizations have on this revenue source to maintain ongoing operations. 4. The Internal Service Funds will attain and retain fund balance/working capital balances appropriate for the fund. (a) Some funds such as Fleet Maintenance and Utility Customer Service need only a minimal working capital balance in order to meet the needs of the fund. (b) Other funds-such as the various insurance funds where risk is retained by the City in a self-insurance mode, a reserve will be established based upon an actuarial determination. Such reserve will be used for no other purposes than for financing losses under the insurance program. (c) The Replacement Fund will have a working capital balance that will provide resources to replace covered equipment when it is necessary to be replaced. The funds will be replenished based on anticipated life of equipment and adjusted based on changes in the costs the covered equipment. C. LIABILITIES AND RECEIVABLES. Procedures will be followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of the invoice date or on receipt of the goods or services, whichever is later. Accounts Receivable procedures will target collection for a maximum of 30 days from service, with any receivables aging past 90 days to go to a collection agency. The Chief Financial Officer is authorized to write-off uncollectible accounts that are delinquent for more than 365 days, if the proper delinquency procedures have been followed. D. CAPITAL AND DEBT SERVICE FUNDS. F-11 Fiscal and Budgetary Policy Statements 1. Monies in the capital projects funds will be used within 36 months of receipt. Balances will be used to generate interest income to offset increases in construction costs or other associated costs. Capital project funds are intended to be expended. 2. Revenues in the General Debt Service Fund are stable, based on property tax revenues and transfers from other funds. Remaining balances are maintained to meet contingencies and to make certain that the next year’s debt service payments may be met in a timely manner. The fund balance should not fall below 81/3% (one month) of average budgeted expenditures (in line with IRS guidelines). XI. INTERNAL CONTROLS A. WRITTEN PROCEDURES. Wherever possible, written procedures will be established and maintained by the Chief Financial Officer for all functions involving purchasing, cash handling and/or accounting throughout the City. These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement. B. DEPARTMENT DIRECTORS’ RESPONSIBILITIES. Each department Director is responsible for ensuring that good internal controls are followed throughout his or her Department, that all Fiscal Services Department directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed. Departments will develop and periodically update written internal control procedures. C. INTERNAL REVIEWS/AUDITS. The Accounting Division will complete a review/audit of any department or procedure as directed by the Chief Financial Officer. Audits of petty cash and cash receipts will be randomly scheduled and conducted on an annual basis. G-1 Miscellaneous Statistical Data City of College Station Land Area and Public Safety Statistics (as of September 2018) Date incorporated:October, 1938 Date first charter adopted:October, 1938 Date present charter adopted:May, 1992 Date of last charter amendment:November, 2012 Form of government:Council-Manager Elections: Number of registered voters in last election in November 2017:104,378 Number of votes cast in last municipal election (November 2017):9,096 Number of registered voters in municipal election (November 2017):48,843 % of registered voters voting in last municipal election (November 2017):18.62% Miles of streetsCenterline Miles (CoCS, TXDoT, TAMU, Private & County)565.53 Centerline Miles maintained by City 336.87 Miles of Sanitary Sewer Line:363 linear miles Fire Protection Number of stations:6 Number of approved full-time employees:160 Police ProtectionNumber of approved full-time employees:220.5 Number of approved patrol units:41 One jail facility with a capacity of:17 Year Square Miles 1938 2.00 1940 2.5119502.9119606.34 1970 16.00 1980 24.01 1984 28.47199432.55199538.14 1996 40.69 2003 47.22 2004 47.23200849.60200949.60 2010 49.60 2011 50.60 2012 50.80201551.16201851.27 Area in Square Miles City of College Station Population and Demographic Estimates Population 2018 *119,692 Count 2017 117,774 2016 107,062 2015 104,459 2014 102,117 2013 99,918 2010 93,583 2000 67,890 1990 52,456 1980 37,296 1970 17,676 1960 11,396 Sex and Age Male 50.6% Female 49.4% Under 5 years ##5.1% 5 to 9 years ##4.3% 10 to 14 years ##4.2% 15 to 19 years ##14.3% 20 to 24 years ##30.9% 25 to 34 years ##14.3% 35 to 44 years ##8.5% 45 to 54 years ##6.7% 55 to 59 years ##3.1% 60 to 64 years ##2.8% 65 to 74 years ##3.5% 75 to 84 years ##1.6% 85 years and older ##0.6% Median Age 22.6 Race White ##66.7% Black or African American ##6.7% Hispanic or Latino ##14.9% American Indian and Alaska Native ##0.1% Asian ##9.6% Native Hawaiian and Other Pacific Islander ##0.0% Some other race 52 0.2% Two or more races ##1.7% Development Services as of September 2018. Source: U.S. Census Bureau, 2012-2016 American Community Survey * Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of Planning and G-2 Miscellaneous Statistical Data (as of August 2018) TOTAL NUMBER NUMBER PERCENT YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED 2008 43,729 41,888 1,841 4.2% 2009 46,102 43,648 2,454 5.3% 2010 48,273 45,231 3,042 6.3% 2011 47,957 44,987 2,970 6.2% 2012 48,351 45,832 2,519 5.2% 2013 50,998 48,513 2,485 4.9% 2014 52,034 49,951 2,083 4.0% 2015 54,781 53,045 1,736 3.2% 2016 56,918 54,984 1,934 3.4% 2017 58,145 56,364 1,781 3.1% 2018*57,492 55,613 1,879 3.3% Source: Texas Workforce Commission * Data reflects labor force and employment through August 2018. Primary Labor Force for College Station 2008 - 2018 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 39,000 41,000 43,000 45,000 47,000 49,000 51,000 53,000 55,000 57,000 59,000 61,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018* TOTAL LABOR FORCE PERCENT UNEMPLOYED G-3 Miscellaneous Statistical Data City of College Station Economic Characteristics Civilian Labor Force Occupations for College Station Civilian employed population 16 years and over:## Management, professional, and related occupations ##48.6% Service occupations ##16.3% Sales and office occupations ##24.2% Construction, extraction, maintenance and repair occupations ##4.8% Production, transportation, and material moving occupations ##6.1% Source: U.S. Census Bureau, 2012-2016 American Community Survey 5-year Estimate Income and Benefits for College Station (in 2016 Inflation-Adjusted Dollars) Households Less than $10,000 ##17.7% $10,000 to $14,999 ##7.7% $15,000 to $24,999 ##12.9% $25,000 to $34,999 ##10.1% $35,000 to $49,999 ##11.2% $50,000 to $74,999 ##12.0% $75,000 to $99,999 ##9.4% $100,000 to $149,999 ##10.6% $150,000 to $199,999 ##3.8% $200,000 or more ##4.6% Median household income (dollars)$36,471 Mean household income (dollars)$62,020 Families Less than $10,000 ##7.0% $10,000 to $14,999 ##3.3% $15,000 to $24,999 ##8.1% $25,000 to $34,999 ##7.4% $35,000 to $49,999 ##11.0% $50,000 to $74,999 ##14.7% $75,000 to $99,999 ##13.4% $100,000 to $149,999 ##18.8% $150,000 to $199,999 ##7.6% $200,000 or more ##8.7% Median household income (dollars)$72,047 Mean household income (dollars)$95,259 Non-family Households Median household income (dollars)$21,244 Mean household income (dollars)$31,351 Mean travel time to work 16.1 minutes Source: U.S. Census Bureau, 2012-2016 American Community Survey 5-year Estimate G-4 Miscellaneous Statistical Data UNIVERSITY YEAR ENROLLMENT 2008 48,039 2009 48,702 2010 49,129 2011 49,861 2012 50,227 2013 53,548 2014 56,948 2015 58,993 2016 60,898 2017 63,288 * 2018 64,126 *Source: Texas A&M University DARS Enrollment Profile database. Fall 2018 data is an estimate, based on the DARS Preliminary 20th Class Day Enrollment dashboard. Texas A&M University Enrollment 2008 - 2018 44,00046,00048,00050,00052,00054,00056,00058,00060,00062,00064,00066,000 TAMU Enrollment Established in 1876, Texas A&M University was the first public higher education institution in Texas. The College Station campus posted a Fall 2017 enrollment of 63,288 and a preliminary Fall 2018 enrollment of 64,126, remaining the largest university in Texas and a national leader. Students are enrolled in one of 10 colleges and 75 departments. Texas A&M has the largest engineering school in the U.S. G-5 Miscellaneous Statistical Data G-6 Miscellaneous Statistical Data City of College Station Principal Taxpayers Percent of 2018 Total Assessed College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation CPP College Station I, LLC Housing $72,000,000 0.81% FujiFilm Diosynth Biotechnologies Texas LLC Biotechnology 70,935,780 0.80% Woodridge College Station Phase II, LLC Apartments 61,134,650 0.69% Woodridge College Station I, LLC Apartments 60,907,991 0.68% Post Oak Mall - College Station LLC Retail Mall 57,067,490 0.64% College Station Hospital, LP Medical 53,353,290 0.60% Culpepper Family, LP Apartments 52,228,023 0.59% SHP-The Callaway House, LP Apartments 51,000,790 0.57% Weinberg Israel Housing 49,767,058 0.56% SW Meadows Point, LP Housing 49,007,719 0.55% $577,402,791 6.49% Top 5 Commercial Taxpayers *Type of Business Assessed Valuation Valuation Post Oak Mall - College Station LLC Retail Mall $57,067,490 0.64% College Station Hospital LP Medical 52,613,920 0.59% Century Square Commercial Venture LLC Mixed Use Retail 41,767,870 0.47% Wal-Mart Real Estate Business Trust Retail 34,505,389 0.39% HEB;H E Butt Store Prop CO #1 Retail 28,727,620 0.32% $214,682,289 2.41% Top 5 Industrial Taxpayers *Type of Business Assessed Valuation Valuation FujiFilm Diosynth Biotechnologies Texas LLC Biotechnology $70,935,780 0.80% Dealer Computer Services Inc.Retail 24,966,020 0.28% FujiFilm Diosynth Biotech TX LLC Biotechnology 19,095,690 0.21% AT&T Mobility LLC Telecommunications 8,550,190 0.10% Dallas MTA LP Telecommunications 4,330,630 0.05% $127,878,310 1.44% Source: Brazos County Appraisal District *Taxpayers may own additional land that is not classified as commercial or industrial therefore the value is not picked up on the commercial and industrial value report. G-7 Miscellaneous Statistical Data City of College Station Construction Permits Last Ten Calendar Years Residential Commercial Construction Construction Total Total Year Value Value Value 2008 1,131 164,494,779$ 346 154,313,994$ 1,477 318,808,773$ 2009 792 82,316,558$ 243 46,947,099$ 1,035 129,263,657$ 2010 860 93,158,066$ 309 162,053,510$ 1,169 255,211,576$ 2011 971 124,132,135$ 359 123,779,052$ 1,330 247,911,187$ 2012 1,208 149,737,218$ 325 67,478,910$ 1,533 217,216,128$ 2013 1,030 145,142,757$ 333 67,516,132$ 1,363 212,658,889$ 2014 1,167 211,909,494$ 338 67,570,229$ 1,505 279,479,723$ 2015 1,687 206,336,883$ 294 78,209,095$ 1,981 284,545,978$ 2016 1,813 326,155,478$ 233 207,834,013$ 2,046 533,989,491$ 2017 1,190 257,998,990$ 208 170,405,189$ 1,398 428,404,179$ 2018**1,824 124,654,900$ 156 84,079,545$ 1,980 208,734,445$ **Through September 2018 * NOTE: Source:The City of College Station, Planning and Development Services ***In April of FY15, Planning and Development Services migrated to new software called TrakIt. Reporting capabilities for TrakIt differ from reporting capabilities from the previous software. P&DS prepared estimates based on the capababilities of the new software for the months after the transition. Estimates may differ slighly from Newsletter totals published on the CS website. *Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn, demolition, storage/accessory and sign permits. Residential Permits Construction Permits Permits *Residential Construction includes: Single family dwellings, Duplexes and Apartments as well as residential remodels and additions, slabs, roofs, and swimming pools. $- $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 0 500 1,000 1,500 2,000 2,500 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018**Total Value $# Permits IssuedResidential Permits Construction Permits Total Value Park System Inventory PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS BACKSTOPS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART OTHER ANDERSON N 8.95 6 D O O 6   1/3 2 5F 30 ART & MYRA BRIGHT N 11.92 4 D  2 2  1/2 BARRACKS N 7.61 15 D 3 4  1/3   2 6 Dog Park, Horseshoes BEE CREEK & D.A. “ANDY” “ANDERSON ARBORETUM C 44.51 B D O O O 6 4  1/3 1/2 OF2 O4  O 237 Arboretum, PIckleball BILLIE MADELEY N 5.06 2 D 1 2 BRIDGEWOOD M 1.35 13 D 2 1/3 BRISON N 8.07 6 D  1/3 10 Bonfire Memorial Lights BROTHERS POND N 16.28 5 D  3 2  FP O1/2  1/2 2F BRIAN BACHMANN COMMUNITY PARK C 42.21 B D O3  O  O  O2 O2F OF6 4F O4  O 544 Skate Park, SWC Center, Horseshoes CARTER’S CROSSING N 8.54 4 D   1/8 CASTLEGATE N 8.26 13 D  2 2  O3P 1/3  O2 CASTLEROCK N 6.04 10 D  2 3 O1/3 F F COVE OF NANTUCKET N 3.39 12 D 1/3 CREEK VIEW N 4.37 10 D     O1/2  2F 7 School CRESCENT POINTE N 5.06 4 D 1/3 CY MILLER M 2.77 3 D   FP 1/3 O Police Dept. EASTGATE M 2.28 2 D  O EDELWEISS N 10.93 5 D   2  1/2  F F  10 EDELWEISS GARTENS N 14.14 10 D   2  O1/2  EMERALD FOREST N 4.84 8 D 2 O O1/3 O1/2 ETONBURY N 1.13 13 D O  GABBARD N 10.75 6 D  4 2  FP O1/3 2F GEORGIE K. FITCH N 11.15 5 D  2 2  O1/3 O 2F JACK & DOROTHY MILLER N 10.01 5 D O 3 2  1/3  ◌C F 2F School JOHN CROMPTON N 14.48 7 D O O O   FP 1  50 LEMONTREE N 17.31 6 D O 3   1 1/2 OF 37 LICK CREEK RN 523.44 D D O 2 3 60 Nature Center, Dog Park LIONS M 1.42 2 D 3 2 ◌C 10 LONGMIRE N 3.24 5 D 2 1/4 LUTHER JONES M 1.56 6 D  F MERRY OAKS N 4.50 2 D 2 2  O1/3  NORTHGATE PARK M 1.59 1 U OAKS N 2.35 2 D O O 7   1/4 ◌C O Disc Golf, Horseshoes PARKWAY M 2.35 2 D  2  PEBBLE CREEK N 10.74 11 D  2 4  1/2 ◌C 2F 2F School PHILLIPS N 3.74 13 D O  REATTA MEADOWS N 2.91 10 U 2 2   O1/4  RICHARD CARTER N 7.31 2 D O  1/3  State Historic SANDSTONE N 15.74 8 D     1/3   2F 4F 48 SMITH TRACT N 11.80 4 U G-8 Miscellaneous Statistical Data Revised Oct. 2018 PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS BACKSTOPS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART OTHER SONOMA N 7.16 10 U SOUTHEAST C 66.68 C U SOUTHERN OAKS N 14.90 10 D  2 2  1/3  Disc Golf SOUTHWEST N 8.42 6 D   P O1/3  STEEPLECHASE N 9.01 5 D  2 2  O1/2 O Dog Park STEPHEN C. BEACHY CENTRAL C 51.57 C D O3 O2 O 10 O  2FP 1 O1  O O3F O4F F O2  297 PARD Office, Batting Cages SUMMIT CROSSING N 8.82 4 U THOMAS C 11.20 C D O 5 4  O1  2 F O2  O 27 UNIVERSITY N 10.01 2 D   O2  P O1/2 22 Dog Park VETERANS ATHLETIC RA 148.75 C D O4 O O  O  1.5 O11F O5F 1269 O Veterans Memorial, History Mile, Batting Cage W.A. TARROW (W. Smith) C 23.59 B D O O O 2 O3  O1/3 ◌2CO1 O3F 2F SP 319 O Lincoln Center, State Historic, GaGa Ball Pit WALLACE LAKE N 1.84 13 D  OP O1/8 O 20 WILDWOOD C 30.00 D U WINDWOOD M 1.43 4 D  2 2  Ο1 WOLF PEN CREEK C 63.83 C D O3 O 2 O  P O2  66 O Amphitheater, Green Room, Plaza, Disc Golf, Festival Site WOODCREEK N 6.57 8 D 2 O  1/3 O1/2 O WOODLAND HILLS N 14.99 9 D   O3  O1/2 QUANTITY PARK TYPE TOTAL ACREAGE* 8 Mini 14.75 39 Neighborhood 332.34 Total Neighborhood Park Acreage 347.09 8 Community 333.59 Total Community Park Acreage 333.59 1 Regional Nature 523.44 1 Regional Athletic 148.75 57 Total Parks ~ 1,352.9 Acres Developed Parks: 51 Parks Undeveloped Parks: 6 Parks Cemeteries are not included in acreage totals. 2 Municipal Cemeteries 76.02 Acres *Mini parks are neighborhood parks, and as such, are included in the totals for Neighborhood Parks. **The Arboretum, as part of Bee Creek Park, is included in the total acreage for Community Parks. ***Regional Parks are included in the totals for Community Parks. KEY A - Arboretum RN - Regional Nature Park C - Community Park RA - Regional Athletic Park D - Developed SP - Spray/Splash Park FP - Fishing Pond State Historic - State Marker on site F - Open Practice Fields U - Undeveloped M - Mini Park N - Neighborhood Park P - Pond (Non-fishing) O - Lighted Facilities  - Unlighted Facilities PARK ACREAGE PER 1,000 RESIDENTS Neighborhood Park Acres per 1,000 (347.09 Acres) 2.9 Community Park Acres per 1,000 (1005.78 Acres) 8.40 Total Acreage (1,352.9) per 1,000 Residents 11.3 Based on September 2018 Population Estimate of 119,692 received from the Office of Planning & Development Services. G-9 Miscellaneous Statistical Data Revised Oct. 2018 G-10 Miscellaneous Statistical Data City of College Station College Station Utilities Statistics Utility Funds: Electric System: Connected Meters 42,500 Annual System Energy Sales 860,326 Peak Demand 217 Number of Substations 7 Miles of Distribution Lines 506 Overhead 204 Underground 302 Water System: Water Connections 38,610Gallons Per Capita Per Day:140 gal/dayNumber of Wells 9 Water Production Capacity 29,000,000 Number of Ground Storage Tanks 2 Total capacity (gallons)8,000,000 Number of Elevated Storage Tanks 2 Total capacity (gallons)5,000,000 Miles of Water Lines 454Average Daily Water Use 12 Million Gallons Solid Waste Fund: Number of Residential Tons Collected 27,302 Number of Commercial Tons Collected 39,047 Recycling Tonnage 2,660 Clean/Green Tonnage 1,828 Landfill size 20 acres at Twin Oaks Landfill Number of Employees: Electric 84.50* Water 42.0** Sewer 48.0*** ** Includes 1.0 FTE from the approved Field Operations Supervisor SLA. (as of September 2018) * Includes 3.0 FTEs from the approved T&D Supervisor (1.0 FTE), Planning Project Coordinator (1.0 FTE) and GIS Analyst (1.0 FTE) SLAs. Also includes 3.0 additional FTEs for AMI: SCADA Analyst (1.0 FTE), AMI Supervisor (1.0 FTE) and AMI Superintendent (1.0 FTE). *** Includes 2.0 FTEs from the approved Plant Operations Maintenance Supervisor and Lead Power & Control Supervisor SLAs. City of College Station Court Statistics (by Quarter: June 2018 through August 2018) Collection rate:$132.90 per case to the City $184.77 per case total Cases disposed/cases filed:4,838 cases disposed, 4,775 cases filed Number of search warrants issued:61 Email decisions to arraingements:243 email decisions versus 10 adult arraignments Number of repeat offenses:Minor in Possession (6), Minor in Consumption (2) Number of non-appearances by Juveniles and Parents:None Length of time: Time from offense date to bench trial date:76.7 days Time from offense date to jury trial date:162 days Average age of cases disposed:23.48 days Warrant Amnesty and Round Up (semi-annual statistics, as of February 2018) Number of cases 315.00 Total value:$122,123 Total collected:$50,356 Community Living Class Participants:218 defendants G-11 Miscellaneous Statistical Data General Gov't Dept Fiscal Services Dept Police Dept Fire Dept Planning & Dev Dept Public Works Dept Comm Services Dept Electric Dept Water Dept Waste- water Dept Parks & Rec Dept IT Dept Governmental Funds Major Governmental Funds General Fund X X X X X X X X X Debt Service Fund X Non-Major Governmental Funds Economic Development Fund X Efficiency Time Payment Fund X Spring Creek Local Government Fund X Capital Projects Funds General Gov't Projects Fund X Parks Projects Fund X Streets Projects Fund X Special Revenue Funds Hotel Tax Fund X X X Community Development Fund X Roadway Maintenance Fund X Wolf Pen Creek TIF Fund X System-wide Water Impact Fee Fund X System-wide WW Impact Fee Fund X Court Technology Fee Fund X Court Security Fee Fund X Juvenile Case Manager Fee Fund X Truancy Prevention Fee Fund X Police Seizure Fund X Parkland Dedication Funds X Sidewalk Zone Funds X Memorial Cemetery Fund X TX Ave Cemetery Endow. Fund X Memorial Cem Endow. Fund X Public, Ed & Gov't Fee Fund X East Med Dist TIRZ #19 X Dartmouth Synthetic TIRZ X R E Meyer Fund X Drainage Utility Fund X Roadway Impact Fee Funds X Fun For All Playground Fund X Enterprise Funds Major Enterprise Funds Funds Electric Fund X Water Fund X Wastewater Fund X Non-Major Enterprise Funds Solid Waste Fund X Northgate Parking Fund X Capital Projects Funds Electric Projects Fund X Water Projects Fund X Wastewater Projects Fund X Internal Service Funds Insurance Funds X Equipment Replacement Fund X Fleet Maintenance Fund X Utility Customer Service Fund X City of College Station Fund/Dept Relationship Matrix* *In many cases, the City Funds above are associated with multiple Departments. The relationships notated above are intended to reflect the Department(s) that is/are primarily responsible for the majority of the activity within the Fund. G-12 Miscellaneous Statistical Data H-1 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2008 PRINCIPAL - $9,455,000 Streets - $8,813,000; Traffic Signals and Safety System Improvements - $602,000; Park Projects $40,000; PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 410,000 4.000%17,172 427,172 8-15-19 8,972 8,972 436,144 435,000 2-15-20 435,000 4.125%8,972 443,972 8-15-20 0 0 443,972 0 Interest 77,359 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2009* PRINCIPAL - $3,335,000 Streets - $595,000; Traffic Signals and Safety System Improvements - $455,000; Park Projects $1,535,000; Fire Station #6 - $750,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 155,000 3.700%9,488 164,488 8-15-19 6,620 6,620 171,108 335,000 2-15-20 160,000 3.900%6,620 166,620 8-15-20 3,500 3,500 170,120 175,000 2-15-21 175,000 4.000%3,500 178,500 8-15-21 178,500 0 Interest 51,415 H-3 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2009 (Refunding) PRINCIPAL - $8,095,000 Refunding of Series 1998 (GOB), 1999 (GOB), 2000 (GOB) and 2000A (CO) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 445,000 3.500%17,088 462,088 8-15-19 9,300 9,300 471,388 465,000 2-15-20 465,000 4.000%9,300 474,300 474,300 0 Interest 77,388 H-4 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2010 PRINCIPAL - $19,635,000 Streets - $12,525,000; Park Projects $870,000; Fire Station #6 - $6,240,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 870,000 3.000%215,803 1,085,803 8-15-19 202,753 202,753 1,288,556 12,640,000 2-15-20 910,000 3.000%202,753 1,112,753 8-15-20 189,103 189,103 1,301,856 11,730,000 2-15-21 950,000 3.000%189,103 1,139,103 8-15-21 174,853 174,853 1,313,956 10,780,000 2-15-22 995,000 3.000%174,853 1,169,853 8-15-22 159,928 159,928 1,329,781 9,785,000 2-15-23 1,040,000 3.000%159,928 1,199,928 8-15-23 144,328 144,328 1,344,256 8,745,000 2-15-24 1,090,000 3.000%144,328 1,234,328 8-15-24 127,978 127,978 1,362,306 7,655,000 2-15-25 1,135,000 3.125%127,978 1,262,978 8-15-25 110,244 110,244 1,373,222 6,520,000 2-15-26 1,190,000 3.250%110,244 1,300,244 8-15-26 90,906 90,906 1,391,150 5,330,000 2-15-27 1,245,000 3.250%90,906 1,335,906 8-15-27 70,675 70,675 1,406,581 4,085,000 2-15-28 1,300,000 3.375%70,675 1,370,675 8-18-28 48,738 48,738 1,419,413 2,785,000 2-15-29 1,360,000 3.500%48,738 1,408,738 8-15-29 24,938 24,938 1,433,675 1,425,000 2-15-30 1,425,000 3.500%24,938 1,449,938 1,449,938 0 Interest 3,348,747 H-5 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2010 (Refunding) PRINCIPAL - $37,150,000 Refunding of Series 2000 (URB), 2001 (GOB, CO & URB) and 2002 (GOB, CO & URB) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 4,115,000 4.000%256,300 4,371,300 8-15-19 174,000 174,000 4,545,300 8,700,000 2-15-20 4,290,000 4.000%174,000 4,464,000 8-15-20 88,200 88,200 4,552,200 4,410,000 2-15-21 3,375,000 4.000%88,200 3,463,200 8-15-21 20,700 20,700 3,483,900 1,035,000 2-15-22 1,035,000 4.000%20,700 1,055,700 1,055,700 0 Interest 1,432,325 H-6 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2012 PRINCIPAL - $4,435,000 Streets - $4,260,000; Park Projects $175,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 145,000 5.000%50,016 195,016 8-15-19 46,391 46,391 241,406 2,530,000 2-15-20 150,000 5.000%46,391 196,391 8-15-20 42,641 42,641 239,031 2,380,000 2-15-21 160,000 5.000%42,641 202,641 8-15-21 38,641 38,641 241,281 2,220,000 2-15-22 165,000 3.000%38,641 203,641 8-15-22 36,166 36,166 239,806 2,055,000 2-15-23 170,000 5.000%36,166 206,166 8-15-23 31,916 31,916 238,081 1,885,000 2-15-24 180,000 5.000%31,916 211,916 8-15-24 27,416 27,416 239,331 1,705,000 2-15-25 185,000 3.000%27,416 212,416 8-15-25 24,641 24,641 237,056 1,520,000 2-15-26 195,000 3.000%24,641 219,641 8-15-26 21,716 21,716 241,356 1,325,000 2-15-27 205,000 3.125%21,716 226,716 8-15-27 18,513 18,513 245,228 1,120,000 2-15-28 210,000 3.125%18,513 228,513 8-18-28 15,231 15,231 243,744 910,000 2-15-29 215,000 3.250%15,231 230,231 8-15-29 11,738 11,738 241,969 695,000 2-15-30 225,000 3.250%11,738 236,738 8-15-30 8,081 8,081 244,819 470,000 2-15-31 230,000 3.375%8,081 238,081 8-15-31 4,200 4,200 242,281 240,000 2-15-32 240,000 3.500%4,200 244,200 244,200 0 Interest 807,422 H-7 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2012 Refunding PRINCIPAL - $16,850,000 Refunding of Series 2003 (GOB & URB Refunding), 2004 (GOB and Refunding), 2003A (CO & URB) and 2004 (CO) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 1,410,000 5.000%217,200 1,627,200 8-15-19 181,950 181,950 1,809,150 7,430,000 2-15-20 1,485,000 5.000%181,950 1,666,950 8-15-20 144,825 144,825 1,811,775 5,945,000 2-15-21 1,565,000 5.000%144,825 1,709,825 8-15-21 105,700 105,700 1,815,525 4,380,000 2-15-22 1,645,000 *105,700 1,750,700 8-15-22 68,375 68,375 1,819,075 2,735,000 2-15-23 1,735,000 5.000%68,375 1,803,375 8-15-23 25,000 25,000 1,828,375 1,000,000 2-15-24 1,000,000 5.000%25,000 1,025,000 8-15-24 0 1,025,000 0 Interest 1,730,000 *Denotes bifurcated maturity. H-8 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 PRINCIPAL - $9,020,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 9,020,000 2-15-19 315,000 5.000%144,684 459,684 8-15-19 136,809 136,809 596,494 6,285,000 2-15-20 335,000 5.000%136,809 471,809 8-15-20 128,434 128,434 600,244 5,950,000 2-15-21 345,000 *128,434 473,434 8-15-21 123,259 123,259 596,694 5,605,000 2-15-22 360,000 5.000%123,259 483,259 8-15-22 114,259 114,259 597,519 5,245,000 2-15-23 375,000 5.000%114,259 489,259 8-15-23 104,884 104,884 594,144 4,870,000 2-15-24 395,000 5.000%104,884 499,884 8-15-24 95,009 95,009 594,894 4,475,000 2-15-25 420,000 5.000%95,009 515,009 8-15-25 84,509 84,509 599,519 4,055,000 2-15-26 440,000 4.000%84,509 524,509 8-15-26 75,709 75,709 600,219 3,615,000 2-15-27 455,000 4.000%75,709 530,709 8-15-27 66,609 66,609 597,319 3,160,000 2-15-28 475,000 4.000%66,609 541,609 8-18-28 57,109 57,109 598,719 2,685,000 2-15-29 495,000 4.125%57,109 552,109 8-15-29 46,900 46,900 599,009 2,190,000 2-15-30 510,000 4.250%46,900 556,900 8-15-30 36,063 36,063 592,963 1,680,000 2-15-31 540,000 4.250%36,063 576,063 8-15-31 24,588 24,588 600,650 1,140,000 2-15-32 560,000 4.250%24,588 584,588 8-15-32 12,688 12,688 597,275 580,000 2-15-33 580,000 4.375%12,688 592,688 592,688 0 Interest 2,653,816 *Denotes bifurcated maturity. Streets Capital Projects - $6,525,000 and Parks Capital Projects - $2,725,000 *Due to the premium and discount received on this debt issue, the City only had to issue $9,020,000 in bonds. Total debt proceeds received were $9,250,000. A premium of $230,000 was paid to the City. H-9 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 Refunding PRINCIPAL - $11,740,000 Refunding of Series 2005 (GOB, CO & URB) and portion of 2005A (URB) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 11,740,000 2-15-19 880,000 5.000%181,700 1,061,700 8-15-19 159,700 159,700 1,221,400 6,560,000 2-15-20 935,000 5.000%159,700 1,094,700 8-15-20 136,325 136,325 1,231,025 5,625,000 2-15-21 1,000,000 *136,325 1,136,325 8-15-21 115,625 115,625 1,251,950 4,625,000 2-15-22 1,055,000 5.000%115,625 1,170,625 8-15-22 89,250 89,250 1,259,875 3,570,000 2-15-23 1,120,000 5.000%89,250 1,209,250 8-15-23 61,250 61,250 1,270,500 2,450,000 2-15-24 1,190,000 5.000%61,250 1,251,250 8-15-24 31,500 31,500 1,282,750 1,260,000 2-15-25 1,260,000 5.000%31,500 1,291,500 8-15-25 0 1,291,500 0 Interest 1,752,200 *Denotes bifurcated maturity. H-10 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 PRINCIPAL - $12,695,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 12,695,000 2-15-19 485,000 5.000%222,013 707,013 8-15-19 209,888 209,888 916,900 10,420,000 2-15-20 510,000 5.000%209,888 719,888 8-15-20 197,138 197,138 917,025 9,910,000 2-15-21 530,000 3.000%197,138 727,138 8-15-21 189,188 189,188 916,325 9,380,000 2-15-22 550,000 3.000%189,188 739,188 8-15-22 180,938 180,938 920,125 8,830,000 2-15-23 570,000 5.000%180,938 750,938 8-15-23 166,688 166,688 917,625 8,260,000 2-15-24 600,000 5.000%166,688 766,688 8-15-24 151,688 151,688 918,375 7,660,000 2-15-25 630,000 5.000%151,688 781,688 8-15-25 135,938 135,938 917,625 7,030,000 2-15-26 665,000 5.000%135,938 800,938 8-15-26 119,313 119,313 920,250 6,365,000 2-15-27 695,000 4.000%119,313 814,313 8-15-27 105,413 105,413 919,725 5,670,000 2-15-28 720,000 4.000%105,413 825,413 8-18-28 91,013 91,013 916,425 4,950,000 2-15-29 750,000 4.000%91,013 841,013 8-15-29 76,013 76,013 917,025 4,200,000 2-15-30 780,000 4.000%76,013 856,013 8-15-30 60,413 60,413 916,425 3,420,000 2-15-31 810,000 3.500%60,413 870,413 8-15-31 46,238 46,238 916,650 2,610,000 2-15-32 840,000 3.500%46,238 886,238 8-15-32 31,538 31,538 917,775 1,770,000 2-15-33 870,000 3.500%31,538 901,538 8-15-33 16,313 16,313 917,850 900,000 2-15-34 900,000 3.625%16,313 916,313 916,313 0 Interest 4,232,963 Streets Capital Projects - $7,610,000, Facility Capital Projects - $500,000 and Parks Capital Projects - $5,580,000 *Due to the premium and discount received on this debt issue, ta total of $12,695,000 in bonds was issued. Total debt proceeds received were $13,690,000. A premium of $995,000 was paid to the City. H-11 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 Refunding PRINCIPAL - $23,170,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 23,170,000 2-15-19 1,500,000 5.000%328,275 1,828,275 8-15-19 290,775 290,775 2,119,050 12,995,000 2-15-20 1,590,000 5.000%290,775 1,880,775 8-15-20 251,025 251,025 2,131,800 11,405,000 2-15-21 1,670,000 3.000%251,025 1,921,025 8-15-21 225,975 225,975 2,147,000 9,735,000 2-15-22 1,740,000 3.000%225,975 1,965,975 8-15-22 199,875 199,875 2,165,850 7,995,000 2-15-23 1,825,000 5.000%199,875 2,024,875 8-15-23 154,250 154,250 2,179,125 6,170,000 2-15-24 1,940,000 5.000%154,250 2,094,250 8-15-24 105,750 105,750 2,200,000 4,230,000 2-15-25 2,055,000 5.000%105,750 2,160,750 8-15-25 54,375 54,375 2,215,125 2,175,000 2-15-26 2,175,000 5.000%54,375 2,229,375 Interest 3,599,000 Refunding of Series 2006 (GOB, CO & URB) and portion of 2005A (URB) H-12 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2016 PRINCIPAL - $8,265,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 8,265,000 2-15-19 295,000 5.000%134,613 429,613 8-15-19 127,238 127,238 556,850 7,415,000 2-15-20 310,000 5.000%127,238 437,238 8-15-20 119,488 119,488 556,725 7,105,000 2-15-21 325,000 5.000%119,488 444,488 8-15-21 111,363 111,363 555,850 6,780,000 2-15-22 345,000 5.000%111,363 456,363 8-15-22 102,738 102,738 559,100 6,435,000 2-15-23 360,000 5.000%102,738 462,738 8-15-23 93,738 93,738 556,475 6,075,000 2-15-24 380,000 5.000%93,738 473,738 8-15-24 84,238 84,238 557,975 5,695,000 2-15-25 400,000 5.000%84,238 484,238 8-15-25 74,238 74,238 558,475 5,295,000 2-15-26 420,000 5.000%74,238 494,238 8-15-26 63,738 63,738 557,975 4,875,000 2-15-27 435,000 2.000%63,738 498,738 8-15-27 59,388 59,388 558,125 4,440,000 2-15-28 445,000 2.125%59,388 504,388 8-15-28 54,659 54,659 559,047 3,995,000 2-15-29 455,000 2.250%54,659 509,659 8-15-29 49,541 49,541 559,200 3,540,000 2-15-30 465,000 2.375%49,541 514,541 8-15-30 44,019 44,019 558,559 3,075,000 2-15-31 475,000 2.500%44,019 519,019 8-15-31 38,081 38,081 557,100 2,600,000 2-15-32 490,000 2.625%38,081 528,081 8-15-32 31,650 31,650 559,731 2,110,000 2-15-33 505,000 3.000%31,650 536,650 8-15-33 24,075 24,075 560,725 1,605,000 2-15-34 520,000 3.000%24,075 544,075 8-15-34 16,275 16,275 560,350 1,085,000 2-15-35 535,000 3.000%16,275 551,275 8-15-35 8,250 8,250 559,525 550,000 2-15-36 550,000 3.000%8,250 558,250 558,250 Interest 2,616,263 . Street Projects - $4,600,000 and Library Expansion - $4,185,000 *Due to the premium and discount received on this debt issue, a total of $8,265,000 in bonds was issued. Total debt proceeds received were $8,785,000. A premium of $520,000 was paid to the City. H-13 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2016 Refunding PRINCIPAL - $32,625,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 32,625,000 2-15-19 1,105,000 5.000%622,300 1,727,300 8-15-19 594,675 594,675 2,321,975 27,515,000 2-15-20 1,165,000 5.000%594,675 1,759,675 8-15-20 565,550 565,550 2,325,225 26,350,000 2-15-21 2,875,000 5.000%565,550 3,440,550 8-15-21 493,675 493,675 3,934,225 23,475,000 2-15-22 3,055,000 5.000%493,675 3,548,675 8-15-22 417,300 417,300 3,965,975 20,420,000 2-15-23 3,245,000 5.000%417,300 3,662,300 8-15-23 336,175 336,175 3,998,475 17,175,000 2-15-24 3,415,000 5.000%336,175 3,751,175 8-15-24 250,800 250,800 4,001,975 13,760,000 2-15-25 3,620,000 5.000%250,800 3,870,800 8-15-25 160,300 160,300 4,031,100 10,140,000 2-15-26 3,830,000 5.000%160,300 3,990,300 8-15-26 64,550 64,550 4,054,850 6,310,000 2-15-27 3,990,000 2.000%64,550 4,054,550 8-15-27 24,650 24,650 4,079,200 2,320,000 2-15-28 2,320,000 2.125%24,650 2,344,650 2,344,650 Interest 7,727,500 . Refunding of Series 2006 (GOB), Series 2007 (GOB, CO and URB), and portions of Series 2008 (GOB and CO) H-14 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2017 PRINCIPAL - $17,390,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 16,505,000 2-15-19 585,000 5.000%284,428 869,428 8-15-19 269,803 269,803 1,139,231 15,430,000 2-15-20 605,000 2.000%269,803 874,803 8-15-20 263,753 263,753 1,138,556 14,825,000 2-15-21 615,000 2.000%263,753 878,753 8-15-21 257,603 257,603 1,136,356 14,210,000 2-15-22 640,000 5.000%257,603 897,603 8-15-22 241,603 241,603 1,139,206 13,570,000 2-15-23 675,000 5.000%241,603 916,603 8-15-23 224,728 224,728 1,141,331 12,895,000 2-15-24 710,000 5.000%224,728 934,728 8-15-24 206,978 206,978 1,141,706 12,185,000 2-15-25 745,000 5.000%206,978 951,978 8-15-25 188,353 188,353 1,140,331 11,440,000 2-15-26 780,000 5.000%188,353 968,353 8-15-26 168,853 168,853 1,137,206 10,660,000 2-15-27 825,000 5.000%168,853 993,853 8-15-27 148,228 148,228 1,142,081 9,835,000 2-15-28 855,000 3.000%148,228 1,003,228 8-15-28 135,403 135,403 1,138,631 8,980,000 2-15-29 880,000 3.000%135,403 1,015,403 8-15-29 122,203 122,203 1,137,606 8,100,000 2-15-30 910,000 3.000%122,203 1,032,203 8-15-30 108,553 108,553 1,140,756 7,190,000 2-15-31 940,000 3.000%108,553 1,048,553 8-15-31 94,453 94,453 1,143,006 6,250,000 2-15-32 965,000 3.000%94,453 1,059,453 8-15-32 79,978 79,978 1,139,431 5,285,000 2-15-33 995,000 3.000%79,978 1,074,978 8-15-33 65,053 65,053 1,140,031 4,290,000 2-15-34 1,025,000 3.000%65,053 1,090,053 8-15-34 49,678 49,678 1,139,731 3,265,000 2-15-35 1,055,000 3.000%49,678 1,104,678 8-15-35 33,853 33,853 1,138,531 2,210,000 2-15-36 1,085,000 3.000%33,853 1,118,853 8-15-36 17,578 17,578 1,136,431 1,125,000 2-15-37 1,125,000 3.125%17,578 1,142,578 1,142,578 Interest 5,637,741 . Street Projects - $13,690,000 and Library Expansion - $3,700,000 *Due to the premium and discount received on this debt issue, a total of $16,505,000 in bonds was issued. Total debt proceeds received were $17,390,000. A premium of $885,000 was paid to the City. H-15 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2017 Refunding PRINCIPAL - $13,295,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 13,295,000 2-15-19 - - 293,875 293,875 8-15-19 293,875 293,875 587,750 13,295,000 2-15-20 - - 293,875 293,875 8-15-20 293,875 293,875 587,750 13,295,000 2-15-21 - - 293,875 293,875 8-15-21 293,875 293,875 587,750 13,295,000 2-15-22 1,355,000 5.000%293,875 1,648,875 8-15-22 260,000 260,000 1,908,875 11,940,000 2-15-23 1,445,000 5.000%260,000 1,705,000 8-15-23 223,875 223,875 1,928,875 10,495,000 2-15-24 1,525,000 5.000%223,875 1,748,875 8-15-24 185,750 185,750 1,934,625 8,970,000 2-15-25 1,620,000 5.000%185,750 1,805,750 8-15-25 145,250 145,250 1,951,000 7,350,000 2-15-26 1,705,000 5.000%145,250 1,850,250 8-15-26 102,625 102,625 1,952,875 5,645,000 2-15-27 1,795,000 5.000%102,625 1,897,625 8-15-27 57,750 57,750 1,955,375 3,850,000 2-15-28 1,890,000 3.000%57,750 1,947,750 8-15-28 29,400 29,400 1,977,150 1,960,000 2-15-29 1,960,000 3.000%29,400 1,989,400 1,989,400 Interest 4,729,276 . Refunding of Series 2009 (GOB and CO) H-16 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2008* PRINCIPAL - $26,440,000 Street Projects $1,800,000; Park Projects $1,427,000; Cemetery Project $6,748,000; Municipal Facility Improvements $250,000; Wireless Infrastructure $200,000; Electric Projects $6,700,000; Water Projects $6,900,000; WW Projects $2,200,000; Issuance Costs $215,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 1,235,000 4.000%51,513 1,286,513 8-15-19 26,813 26,813 1,313,325 1,300,000 2-15-20 1,300,000 4.125%26,813 1,326,813 Interest 231,563 *These bonds were included in the FY16 GOB Refunding. H-17 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2009** PRINCIPAL - $29,010,000 Cemetery Project - $540,000; Technology Projects - $2,710,000; Convention Center - $915,000*; Landfill - $5,120,000; Electric Projects - $12,095,000; Water Projects - $7,500,000; Debt Issuance Cost - $150,000 *$2,305,000 of Convention Center debt was defeased in FY12 thereby reducing the prinicpal outstanding to $600,000 (payments of $315,000 made prior to defesance). The $600,000 Convention Center debt balance was transferred to the Electric Fund in FY13 in lieu of additional debt issuance in that fund. PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 1,165,000 3.750%71,944 1,236,944 8-15-19 50,100 50,100 1,287,044 2,505,000 2-15-20 1,220,000 4.000%50,100 1,270,100 8-15-20 25,700 25,700 1,295,800 1,285,000 2-15-21 1,285,000 4.000%25,700 1,310,700 8-15-21 1,310,700 0 Interest 386,769 **These bonds were included in the FY17 GOB Refunding. H-18 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2010 PRINCIPAL - $3,900,000 Arts Council of Brazos Valley Building - $520,000; Electric Projects - $2,530,000; Information Technology Projects - $410,000; Wastewater Projects - $300,000; Debt Issuance Cost - $140,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 130,000 2.500%31,434 161,434 8-15-19 29,809 29,809 191,244 1,865,000 2-15-20 135,000 2.500%29,809 164,809 8-15-20 28,122 28,122 192,931 1,730,000 2-15-21 140,000 3.000%28,122 168,122 8-15-21 26,022 26,022 194,144 1,590,000 2-15-22 145,000 3.000%26,022 171,022 8-15-22 23,847 23,847 194,869 1,445,000 2-15-23 155,000 3.000%23,847 178,847 8-15-23 21,522 21,522 200,369 1,290,000 2-15-24 160,000 3.000%21,522 181,522 8-15-24 19,122 19,122 200,644 1,130,000 2-15-25 170,000 3.125%19,122 189,122 8-15-25 16,466 16,466 205,588 960,000 2-15-26 175,000 3.250%16,466 191,466 8-15-26 13,622 13,622 205,088 785,000 2-15-27 185,000 3.375%13,622 198,622 8-15-27 10,500 10,500 209,122 600,000 2-15-28 190,000 3.500%10,500 200,500 8-15-28 7,175 7,175 207,675 410,000 2-15-29 200,000 3.500%7,175 207,175 8-15-29 3,675 3,675 210,850 210,000 2-15-30 210,000 3.500%3,675 213,675 213,675 0 Interest 495,628 H-19 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2011 PRINCIPAL - $7,935,000 Electric Projects - $4,790,000; Wastewater Projects - $3,130,000; Gen'l Gov't Debt Issuance Costs - $15,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 340,000 2.250%87,416 427,416 8-15-19 83,591 83,591 511,008 5,540,000 2-15-20 355,000 2.250%83,591 438,591 8-15-20 79,598 79,598 518,189 5,185,000 2-15-21 370,000 2.200%79,598 449,598 8-15-21 75,528 75,528 525,125 4,815,000 2-15-22 390,000 2.400%75,528 465,528 8-15-22 70,848 70,848 536,375 4,425,000 2-15-23 405,000 2.600%70,848 475,848 8-15-23 65,583 65,583 541,430 4,020,000 2-15-24 430,000 2.800%65,583 495,583 8-15-24 59,563 59,563 555,145 3,590,000 2-15-25 445,000 3.000%59,563 504,563 8-15-25 52,888 52,888 557,450 3,145,000 2-15-26 465,000 3.100%52,888 517,888 8-15-26 45,680 45,680 563,568 2,680,000 2-15-27 490,000 3.200%45,680 535,680 8-15-27 37,840 37,840 573,520 2,190,000 2-15-28 510,000 3.300%37,840 547,840 8-15-28 29,425 29,425 577,265 1,680,000 2-15-29 535,000 3.400%29,425 564,425 8-15-29 20,330 20,330 584,755 1,145,000 2-15-30 560,000 3.500%20,330 580,330 8-15-30 10,530 10,530 590,860 585,000 2-15-31 585,000 3.600%10,530 595,530 595,530 0 Interest 1,528,301 H-20 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2012 PRINCIPAL - $16,415,000* Electric Projects - $8,000,000; Water Projects - $3,000,000; Wastewater Projects - $6,000,000; Debt Issuance Costs - $215,000 *Due to the premium and discount received on this debt issue, the City only had to issue $16.415 million in bonds. Total Debt proceeds received = $17.215 million. Premium of $800,000 was paid to the City. PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-19 725,000 3.000%227,606 952,606 8-15-19 216,731 216,731 1,169,338 11,930,000 2-15-20 740,000 3.000%216,731 956,731 8-15-20 205,631 205,631 1,162,363 11,190,000 2-15-21 765,000 4.000%205,631 970,631 8-15-21 190,331 190,331 1,160,963 10,425,000 2-15-22 795,000 4.000%190,331 985,331 8-15-22 174,431 174,431 1,159,763 9,630,000 2-15-23 830,000 4.000%174,431 1,004,431 8-15-23 157,831 157,831 1,162,263 8,800,000 2-15-24 860,000 3.000%157,831 1,017,831 8-15-24 144,931 144,931 1,162,763 7,940,000 2-15-25 885,000 3.000%144,931 1,029,931 8-15-25 131,656 131,656 1,161,588 7,055,000 2-15-26 910,000 3.000%131,656 1,041,656 8-15-26 118,006 118,006 1,159,663 6,145,000 2-15-27 935,000 3.125%118,006 1,053,006 8-15-27 103,397 103,397 1,156,403 5,210,000 2-15-28 965,000 3.125%103,397 1,068,397 8-15-28 88,319 88,319 1,156,716 4,245,000 2-15-29 1,000,000 3.250%88,319 1,088,319 8-15-29 72,069 72,069 1,160,388 3,245,000 2-15-30 1,035,000 3.250%72,069 1,107,069 8-15-30 55,250 55,250 1,162,319 2,210,000 2-15-31 1,075,000 5.000%55,250 1,130,250 8-15-31 28,375 28,375 1,158,625 1,135,000 2-15-32 1,135,000 5.000%28,375 1,163,375 1,163,375 0 Interest 4,067,238 H-21 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2013 PRINCIPAL - $10,230,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 10,230,000 2-15-19 415,000 5.000%167,972 582,972 8-15-19 157,597 157,597 740,569 7,920,000 2-15-20 435,000 4.000%157,597 592,597 8-15-20 148,897 148,897 741,494 7,485,000 2-15-21 455,000 3.000%148,897 603,897 8-15-21 142,072 142,072 745,969 7,030,000 2-15-22 470,000 4.000%142,072 612,072 8-15-22 132,672 132,672 744,744 6,560,000 2-15-23 490,000 4.000%132,672 622,672 8-15-23 122,872 122,872 745,544 6,070,000 2-15-24 510,000 3.250%122,872 632,872 8-15-24 114,584 114,584 747,456 5,560,000 2-15-25 525,000 3.500%114,584 639,584 8-15-25 105,397 105,397 744,981 5,035,000 2-15-26 540,000 4.000%105,397 645,397 8-15-26 94,597 94,597 739,994 4,495,000 2-15-27 565,000 4.000%94,597 659,597 8-15-27 83,297 83,297 742,894 3,930,000 2-15-28 590,000 4.000%83,297 673,297 8-15-28 71,497 71,497 744,794 3,340,000 2-15-29 615,000 4.125%71,497 686,497 8-15-29 58,813 58,813 745,309 2,725,000 2-15-30 640,000 4.250%58,813 698,813 8-15-30 45,213 45,213 744,025 2,085,000 2-15-31 665,000 4.250%45,213 710,213 8-15-31 31,081 31,081 741,294 1,420,000 2-15-32 695,000 4.250%31,081 726,081 8-15-32 16,313 16,313 742,394 725,000 2-15-33 725,000 4.500%16,313 741,313 741,313 0 Interest 3,161,716 Electric Projects - $8,250,000 and Wastewater Projects - $2,000,000 *Due to the premium and discount received on this debt issue, the City only had to issue $10,230,000 in bonds. Total debt proceeds received were $10,250,000. A premium of $20,000 was paid to the City. H-22 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2014 PRINCIPAL - $34,005,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 34,005,000 2-15-19 1,670,000 5.000%670,863 2,340,863 8-15-19 629,113 629,113 2,969,975 26,195,000 2-15-20 1,685,000 5.000%629,113 2,314,113 8-15-20 599,626 599,626 2,913,738 24,510,000 2-15-21 1,750,000 5.000%599,626 2,349,626 8-15-21 569,000 569,000 2,918,626 22,760,000 2-15-22 1,825,000 5.000%569,000 2,394,000 8-15-22 523,375 523,375 2,917,375 20,935,000 2-15-23 1,920,000 5.000%523,375 2,443,375 8-15-23 475,375 475,375 2,918,750 19,015,000 2-15-24 2,025,000 5.000%475,375 2,500,375 8-15-24 424,750 424,750 2,925,125 16,990,000 2-15-25 1,345,000 5.000%424,750 1,769,750 8-15-25 391,125 391,125 2,160,875 15,645,000 2-15-26 1,410,000 5.000%391,125 1,801,125 8-15-26 355,875 355,875 2,157,000 14,235,000 2-15-27 1,480,000 5.000%355,875 1,835,875 8-15-27 318,875 318,875 2,154,750 12,755,000 2-15-28 1,560,000 5.000%318,875 1,878,875 8-15-28 279,875 279,875 2,158,750 11,195,000 2-15-29 1,640,000 5.000%279,875 1,919,875 8-15-29 238,875 238,875 2,158,750 9,555,000 2-15-30 1,730,000 5.000%238,875 1,968,875 8-15-30 195,625 195,625 2,164,500 7,825,000 2-15-31 1,815,000 5.000%195,625 2,010,625 8-15-31 150,250 150,250 2,160,875 6,010,000 2-15-32 1,905,000 5.000%150,250 2,055,250 8-15-32 102,625 102,625 2,157,875 4,105,000 2-15-33 2,000,000 5.000%102,625 2,102,625 8-15-33 52,625 52,625 2,155,250 2,105,000 2-15-34 2,105,000 5.000%52,625 2,157,625 Interest 12,666,189 . IT Projects - $5,105,000; Street Projects - $6,940,000 Electric Projects - $8,750,000, Water Projects- $6,500,000 and Wastewater Projects - $11,400,000 *Due to the premium and discount received on this debt issue, $34,005,000 in bonds were issued. Total debt proceeds received were $38,695,000. A premium of $4,690,000 was paid to the City. H-23 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2016 PRINCIPAL - $25,720,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 25,720,000 2-15-19 1,085,000 5.000%435,484 1,520,484 8-15-19 408,359 408,359 1,928,844 21,565,000 2-15-20 1,140,000 5.000%408,359 1,548,359 8-15-20 379,859 379,859 1,928,219 20,425,000 2-15-21 1,195,000 5.000%379,859 1,574,859 8-15-21 349,984 349,984 1,924,844 19,230,000 2-15-22 1,260,000 5.000%349,984 1,609,984 8-15-22 318,484 318,484 1,928,469 17,970,000 2-15-23 1,315,000 5.000%318,484 1,633,484 8-15-23 285,609 285,609 1,919,094 16,655,000 2-15-24 1,390,000 5.000%285,609 1,675,609 8-15-24 250,859 250,859 1,926,469 15,265,000 2-15-25 1,460,000 4.000%250,859 1,710,859 8-15-25 214,359 214,359 1,925,219 13,805,000 2-15-26 1,535,000 2.000%214,359 1,749,359 8-15-26 175,984 175,984 1,925,344 12,270,000 2-15-27 1,085,000 2.250%175,984 1,260,984 8-15-27 154,284 154,284 1,415,269 11,185,000 2-15-28 1,115,000 2.375%154,284 1,269,284 8-15-28 143,134 143,134 1,412,419 10,070,000 2-15-29 1,140,000 3.000%143,134 1,283,134 8-15-29 130,309 130,309 1,413,444 8,930,000 2-15-30 1,165,000 3.000%130,309 1,295,309 8-15-30 116,475 116,475 1,411,784 7,765,000 2-15-31 1,200,000 3.000%116,475 1,316,475 8-15-31 98,475 98,475 1,414,950 6,565,000 2-15-32 1,235,000 3.000%98,475 1,333,475 8-15-32 79,950 79,950 1,413,425 5,330,000 2-15-33 1,275,000 3.000%79,950 1,354,950 8-15-33 60,825 60,825 1,415,775 4,055,000 2-15-34 1,310,000 3.000%60,825 1,370,825 8-15-34 41,175 41,175 1,412,000 2,745,000 2-15-35 1,350,000 3.000%41,175 1,391,175 8-15-35 20,925 20,925 1,412,100 1,395,000 2-15-36 1,395,000 3.000%20,925 1,415,925 Interest 7,790,185 . Street Projects - $17,050,000; Police Station Design - $3,000,000; Water Projects- $7,900,000 *Due to the premium and discount received on this debt issue, $25,720,000 in bonds were issued. Total debt proceeds received were $27,950,000. A premium of $2,230,000 was paid to the City. H-24 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2017 PRINCIPAL - $57,725,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 57,725,000 2-15-19 2,100,000 5.000%1,170,072 3,270,072 8-15-19 1,117,572 1,117,572 4,387,644 52,265,000 2-15-20 2,200,000 5.000%1,117,572 3,317,572 8-15-20 1,062,572 1,062,572 4,380,144 50,065,000 2-15-21 2,310,000 5.000%1,062,572 3,372,572 8-15-21 1,004,822 1,004,822 4,377,394 47,755,000 2-15-22 2,440,000 5.000%1,004,822 3,444,822 8-15-22 943,822 943,822 4,388,644 45,315,000 2-15-23 2,555,000 5.000%943,822 3,498,822 8-15-23 879,947 879,947 4,378,769 42,760,000 2-15-24 2,675,000 5.000%879,947 3,554,947 8-15-24 813,072 813,072 4,368,019 40,085,000 2-15-25 2,545,000 5.000%813,072 3,358,072 8-15-25 749,447 749,447 4,107,519 37,540,000 2-15-26 2,675,000 5.000%749,447 3,424,447 8-15-26 682,572 682,572 4,107,019 34,865,000 2-15-27 2,810,000 5.000%682,572 3,492,572 8-15-27 612,322 612,322 4,104,894 32,055,000 2-15-28 2,620,000 5.000%612,322 3,232,322 8-15-28 546,822 546,822 3,779,144 29,435,000 2-15-29 2,760,000 5.000%546,822 3,306,822 8-15-29 477,822 477,822 3,784,644 26,675,000 2-15-30 2,900,000 5.000%477,822 3,377,822 8-15-30 405,322 405,322 3,783,144 23,775,000 2-15-31 3,045,000 5.000%405,322 3,450,322 8-15-31 329,197 329,197 3,779,519 20,730,000 2-15-32 3,185,000 4.000%329,197 3,514,197 8-15-32 265,497 265,497 3,779,694 17,545,000 2-15-33 3,300,000 3.000%265,497 3,565,497 8-15-33 215,997 215,997 3,781,494 14,245,000 2-15-34 3,405,000 3.000%215,997 3,620,997 8-15-34 164,922 164,922 3,785,919 10,840,000 2-15-35 3,510,000 3.000%164,922 3,674,922 8-15-35 112,272 112,272 3,787,194 7,330,000 2-15-36 3,615,000 3.000%112,272 3,727,272 8-15-36 58,047 58,047 3,785,319 3,715,000 2-15-37 3,715,000 3.125%58,047 3,773,047 3,773,047 Interest 24,798,788 . Street Projects - $21,135,000; Parks Projects - $1,025,000; Police Station Construction - $25,000,000; Technology Projects - $550,000; Public Safety Projects - $2,535,000; City Gateway Project - $175,000; Water Projects- $8,420,000; Wastewater Projects (LCWWTP Expansion) - $5,000,000 *Due to the premium and discount received on this debt issue, $25,720,000 in bonds were issued. Total debt proceeds received were $63,840,000. A premium of $6,115,000 was paid to the City. H-25 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2018 PRINCIPAL - $37,380,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 37,380,000 2-15-19 3,425,000 5.000%1,001,956 4,426,956 8-15-19 678,579 678,579 5,105,535 33,955,000 2-15-20 1,200,000 5.000%678,579 1,878,579 8-15-20 648,579 648,579 2,527,158 32,755,000 2-15-21 1,270,000 5.000%648,579 1,918,579 8-15-21 616,829 616,829 2,535,408 31,485,000 2-15-22 1,330,000 5.000%616,829 1,946,829 8-15-22 583,579 583,579 2,530,408 30,155,000 2-15-23 1,400,000 5.000%583,579 1,983,579 8-15-23 548,579 548,579 2,532,158 28,755,000 2-15-24 1,480,000 5.000%548,579 2,028,579 8-15-24 511,579 511,579 2,540,158 27,275,000 2-15-25 1,555,000 5.000%511,579 2,066,579 8-15-25 472,704 472,704 2,539,283 25,720,000 2-15-26 1,610,000 5.000%472,704 2,082,704 8-15-26 432,454 432,454 2,515,158 24,110,000 2-15-27 1,695,000 5.000%432,454 2,127,454 8-15-27 390,079 390,079 2,517,533 22,415,000 2-15-28 1,770,000 5.000%390,079 2,160,079 8-15-28 345,829 345,829 2,505,908 20,645,000 2-15-29 1,780,000 2.950%345,829 2,125,829 8-15-29 319,574 319,574 2,445,403 18,865,000 2-15-30 1,835,000 3.050%319,574 2,154,574 8-15-30 291,590 291,590 2,446,164 17,030,000 2-15-31 1,885,000 3.200%291,590 2,176,590 8-15-31 261,430 261,430 2,438,020 15,145,000 2-15-32 1,950,000 3.250%261,430 2,211,430 8-15-32 229,743 229,743 2,441,173 13,195,000 2-15-33 2,020,000 3.300%229,743 2,249,743 8-15-33 196,413 196,413 2,446,156 11,175,000 2-15-34 2,085,000 3.350%196,413 2,281,413 8-15-34 161,489 161,489 2,442,902 9,090,000 2-15-35 2,150,000 3.450%161,489 2,311,489 8-15-35 124,401 124,401 2,435,890 6,940,000 2-15-36 2,235,000 3.500%124,401 2,359,401 8-15-36 85,289 85,289 2,444,690 4,705,000 2-15-37 2,310,000 3.600%85,289 2,395,289 8-15-37 43,709 43,709 2,438,998 2,395,000 2-15-38 2,395,000 3.650%43,709 2,438,709 2,438,709 Interest 14,886,812 Street Projects - $10,625,000; Parks Projects - $5,210,000; Technology Projects - $3,050,000; Water Projects $3,570,000; Wastewater Projects - $10,000,000; Electric Projects - $6,300,000 *Due to the premium and discount received on this debt issue, $38,755,000 in bonds were issued. Total debt proceeds received were $37,380,000. A premium of $1,375,000 was paid to the City. I-1 General Fund Transfers and Other (Sources) Uses General Fund Transfers and Other (Sources) Uses The General Fund has several different types of transfers and other sources and uses of funds as reported in the bottom sections of the General Fund Budget Summary. This appendix provides the details within the categories of General & Administrative Transfers, Interfund Transfers, Public Agency Funding, Consulting Services, Capital Projects and Other. The General and Administrative (G&A) Transfers are used to reflect the recovery of the costs associated with the administrative services provided by service departments within the General Fund to other funds. Administrative services within the General Fund include accounting, purchasing, technology, budgeting, legal, human resources, etc. These costs are allocated based on the results of an annual cost allocation plan done in the early part of the budget process by an outside consulting firm. The Interfund Transfers section includes both transfers into the General Fund as well as transfers out of the General Fund to other funds. The transfers into the General Fund are primarily to reimburse operating expenses that were incurred during the course of business that may be funded from a different source of revenue. For example, many of the sports tournaments that are run by the Parks and Recreation Department can be funded with Hotel Tax funds if they meet the criteria for the use of hotel taxes. Three SLAs are approved for: $18,800 for 20% of the cost severe weather detection system; $22,500 or 50% of a synthetic field paint removal machine; and $23,217 recurring for 0.5 of an FTE (Parks Operation Groundsworker) .The expenditures for these items will be incurred in the General Fund, so a transfer is included from the Hotel Tax Fund to the General Fund. The transfers out of the General Fund are primarily to cover expenditures incurred in other funds for purposes such as economic development agreements where separate funds were set up for ease of tracking purposes. There is a transfer of $375,000 to Economic Development for cash assistance in attracting retail and industry to College Station. The Public Agency Funding section details the agencies that are funded from the General Fund. These agencies provide services for the citizens of College Station. Each year, the amount of funding received by each agency depends on the request made by the agency, Council direction, and the availability of funds. The Consulting Services section details the consulting firms that represent the various interests that the Council has determined benefit the citizens. The Capital Projects section details the projects that are funded with cash from the General Fund (instead of issuing debt). Depending on the General Fund balance (after meeting the required reserve) there may be funds available that can be used for one-time purchases – such as capital projects. The Other section covers items that are transferred out of the General Fund for purposes not mentioned above. I-2 General Fund Transfers and Other (Sources) Uses FY18 FY18 FY19 FY19FY17RevisedYear-End Approved ApprovedActualBudgetEstimateBase Budget BudgetINTERFUND TRANSFERSTransfer In-Community Dev Fd (16,849)$ (24,876)$ (15,000)$ (25,000)$ (25,000)$ Transfer In-Hotel Tax Fd - HOT Funded Projects (281,326) (477,220) (447,220) (438,157) (461,374) Transfer In-Hotel Tax Fd - 1x SLAs - (60,000) - - (41,300) Transfer In-Hotel Tax Fd - Public Comm Mktg - (184,116) (184,116) (186,516) (186,516) Transfer In-Wolf Pen Creek TIF - - - (12,238) (12,238) Transfer In-Water Fund - (57,400) (57,400) - - Transfer In-Empl Benefit Fd (65,865) (82,000) (75,000) (73,000) (73,000) Transfer In-Streets CIP Fd - S&B (366,953) (303,000) (350,000) (350,000) (350,000) Transfer In-Drainage Fd (101,000) (102,010) (102,010) (102,010) (102,010) Non-Dept. Non-Operating Miscellaneous (96,294) - - - - Transfer Out-Econ Dev Fd 875,000 875,000 875,000 375,000 375,000 Transfer Out-Debt Service Fund - - 125,270 125,000 125,000 Transfer Out-Electric Fd 1,071,000 1,081,710 1,081,710 1,090,000 1,090,000 Transfer Out-Sanitation Fd 101,000 - - - - Transfer Out-NG Parking Fd 204,145 - - - - Transfer Out-Spring Creek Local Govt Corp - - - 115,600 115,600 Transfer Out-Equip Repl Fd - 919,000 919,000 - - TOTAL:1,322,858 1,585,088 1,770,234 518,679 454,162 GENERAL & ADMINISTRATIVE TRANSFERSG&A Transfer In-Park Escrow Fd (21,910) (34,489) (34,489) (36,212) (36,212) G&A Transfer In-Rec Programs (152,886) (155,992) (155,992) (145,919) (145,919) G&A Transfer In-Mem Cem Fd - - - - - G&A Transfer In-Electric Fd (1,402,447) (1,493,467) (1,493,467) (1,460,104) (1,460,104) G&A Transfer In-Water Fd (814,998) (888,259) (888,259) (841,150) (841,150) G&A Transfer In-Wastewater Fd (650,844) (631,761) (631,761) (613,544) (613,544) G&A Transfer In-Sanitation Fd (646,616) (671,477) (671,477) (682,176) (682,176) G&A Transfer In-NG Parking Fd (69,753) (72,017) (72,017) (75,084) (75,084) G&A Transfer In-Gen Gov CIP Fd (89,439) (113,667) (113,667) (118,773) (118,773) G&A Transfer In-Parks CIP Fd (32,865) (34,490) (34,490) (36,213) (36,213) G&A Transfer In-Streets CIP Fd (417,408) (454,007) (454,007) (462,819) (462,819) G&A Transfer In-Elec CIP Fd (32,100) (45,353) (45,353) (48,944) (48,944) G&A Transfer In-Water CIP Fd (90,240) (106,770) (106,770) (111,918) (111,918) G&A Transfer In-WW CIP Fd (90,240) (106,770) (106,770) (111,918) (111,918) G&A Transfer In-Drainage Fd (363,379) (415,459) (415,459) (430,430) (430,430) G&A Transfer In-Roadway Maintenance Fd - (134,457) (134,457) (137,130) (137,130) TOTAL:(4,875,125) (5,358,435) (5,358,435) (5,312,334) (5,312,334) PUBLIC AGENCY FUNDINGGeorge Bush Presidential Library and Museum - - - - - Lions Club (Fireworks)15,000 15,000 15,000 15,000 15,000 Brazos Valley Economic Development Corporation 350,000 350,000 350,000 350,000 350,000 Arts Council of Brazos Valley 35,000 35,000 35,000 35,000 35,000 Health District 330,391 359,150 359,150 359,150 395,065 Appraisal District 314,824 341,427 358,383 341,427 383,420 Animal Shelter 235,000 263,047 263,047 263,047 273,196 TOTAL:1,280,215 1,363,624 1,380,580 1,363,624 1,451,681 CONSULTING SERVICESDeep East TX COG 5,000 5,000 5,000 5,000 5,000 Legislative Consulting 40,000 - - 40,000 40,000 Muniservices 25,938 45,000 35,000 45,000 45,000 TOTAL:70,938 50,000 40,000 90,000 90,000 CAPITAL OUTLAY/PROJECT TRANSFERSGF-ND-Exp-Cap-Bldg-Construct 121,337 - - - - Car moved from HOT to Gen Fund 37,912 - - - - Gen Gov CIP - Website Redesign 19,000 - - - - Gen Gov CIP - Mobile Computing Infrastructure - - - 96,500 96,500 Gen Gov CIP - Community Center Design 200,000 - - - - PARD CIP - System Wide Park Improvements 63,500 - - - - Streets CIP - ITS Master Plan 24,489 - - 50,511 50,511 TOTAL:466,238 - - 147,011 147,011 OTHERNonoper Exp-Inventory Loss 5,254 - - - - Other Oper-Miscellaneous 126 - 4,255 - - Other Oper-Offsite Office Sp 125,872 273,168 273,168 13,168 13,168 Nonoper Exp-Miscellaneous 3,813 - - - - Contingency - 228,311 228,311 525,000 525,000 TOTAL:135,065 501,479 505,734 538,168 538,168 TOTAL NONDEPARTMENTAL:(1,599,811)$ (1,858,244)$ (1,661,887)$ (2,654,852)$ (2,631,312)$ City of College Station General Fund Transfers and Other (Sources) Uses J-1 Outside Agency Funding Outside Agency Funding The City funds a number of outside agencies each fiscal year that provide services for the citizens of College Station. The amount of funding received by each agency depends on Council direction and the availability of funds. Agencies are funded by the General Fund, Community Development Fund, Hotel Tax Fund, and Solid Waste Fund. City Council approved a resolution adopting a new Outside Agency Funding Policy in February 2007. This policy established four categories of Outside Agencies: Contract Partners, Department Budget Agencies, non-CDBG eligible Agencies, and CDBG eligible Agencies. Contract Partners are agencies that have been identified based on their economic impact and the community services provided to the City. The Contract Partner agencies are the Bryan/College Station Convention and Visitors Bureau (CVB), The Brazos Valley Economic Development Corporation (BVEDC) and the Arts Council of the Brazos Valley (ACBV). Department Budget Agencies are Agencies whose work directly supports the goals of a City Department. Department Budget Agencies include the College Station Noon Lions Club and Keep Brazos Beautiful (KBB). Funding in the amount of $350,000 from the General Fund is approved for the BVEDC in the FY19 Budget. BVEDC is an organization established to promote economic development in the area and is funded by the Cities of College Station and Bryan, and Brazos County. Additionally, $35,000 from the General Fund is approved for funding of the ACBV operations and maintenance and Noon Lions Club is approved for $15,000 in FY19 for costs associated with the annual community 4th of July celebration. General Fund Outside Agency funding also includes funding of $273,196 for the Aggieland Humane Society, $395,065 for the Brazos County Health District and $383,420 for payments to Brazos Central Appraisal District for funding allotments based on 2017 levies. The total approved FY19 Outside Agency funding from the General Fund is $1,451,681. A total of $3,437,430 of Hotel Tax funding is the FY19 approved funding level for Outside Agencies. This includes $1,996,128 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational, sales/marketing, promotional, servicing and business development elements, bid impact and major impact sponsorship funds; $588,950 for the CVB Grant Program; $290,000 for Arts Council operations and maintenance and new facility design, development and purchase; $362,476 to Arts Council for affiliate funding and $35,500 for marketing and public arts support; $114,376 to Easterwood Airport for advertising; $25,000 to Veterans Memorial to complete development of the Spanish American War & Philippine Insurrection Memorials along the “Lynn Stuart Pathway”; and $25,000 for the Bryan/College Station Chamber of Commerce annual banquet and Economic Outlook Conference. Funding in the amount of $49,190 is approved in the Solid Waste Fund for Keep Brazos Beautiful (KBB). Funding will be used for operations, beautification, educational programs and litter abatement. KBB promotes litter abatement and beautification programs throughout the Brazos Valley thus supporting one of the Solid waste Department’s primary objectives. Community Development Block Grant (CDBG) eligible agencies have a selection process via the Joint Relief Funding Review Committee (JRFRC). This committee members are from College Station and Bryan. The JRFRC reviews all requests for CDBG Funds available for public agencies and makes recommendations to both cities for agencies funding. A total of $144,753 is for CDBG eligible organizations listed on the following page. Total approved FY19 Outside Agency funding by the City of College Station is $5,083,054. J-2 Outside Agency Funding FY18 FY18 FY19 FY19 Approved Revised Approved Total Budget Budget Base Approved GENERAL FUND BRAZOS VALLEY ECONOMIC DEVELOPMENT CORPORATION 350,000$ 350,000$ 350,000$ 350,000$ ARTS COUNCIL OPERATIONS AND MAINTENANCE 35,000 35,000 35,000 35,000 NOON LIONS CLUB - 4TH OF JULY 15,000 15,000 15,000 15,000 AGGIELAND HUMANE SOCIETY 263,047 263,047 263,047 273,196 BRAZOS CO. HEALTH DISTRICT 359,150 359,150 359,150 395,065 BRAZOS CENTRAL APPRAISAL DISTRICT 341,427 341,427 341,427 383,420 1,363,624$ 1,363,624$ 1,363,624$ 1,451,681$ HOTEL TAX FUND ARTS COUNCIL AFFILIATE FUNDING 355,368$ 355,368$ 355,368$ 362,476$ ARTS COUNCIL MARKETING/ PUBLIC ART SUPPORT 35,500 35,500 35,500 35,500 ARTS COUNCIL OPERATIONS AND MAINTENANCE/NEW FACILITY 290,000 290,000 290,000 290,000 CONVENTION AND VISITORS BUREAU (CVB)1,846,991 1,846,991 1,890,828 1,996,128 CONVENTION AND VISITORS BUREAU GRANT PROGRAM 400,000 594,423 477,750 588,950 EASTERWOOD ADVERTISING 114,376 114,376 114,376 114,376 B/CS CHAMBER OF COMMERCE 25,000 25,000 25,000 25,000 VETERANS MEMORIAL 25,000 25,000 25,000 25,000 3,092,235$ 3,286,658$ 3,213,822$ 3,437,430$ SOLID WASTE FUNDKEEP BRAZOS BEAUTIFUL 49,190$ 49,190$ 49,190$ 49,190$ 49,190$ 49,190$ 49,190$ 49,190$ COMMUNITY DEVELOPMENT FUND BIG BROTHERS BIG SISTERS 29,216$ 29,216$ -$ -$ BRAZOS MATERNAL & CHILD HEALTH CLINIC 23,532 23,532 30,000 30,000 BRAZOS VALLEY REHABILITATION CENTER - - 24,753 24,753 FAMILY PROMISE OF BRYAN-COLLEGE STATION 8,032 8,032 30,000 30,000 MENTAL HEALTH MENTAL RETARDATION AUTHORITY 24,018 24,018 30,000 30,000 UNITY PARTNERS DBA PROJECT UNITY 31,862 31,862 30,000 30,000 VOICES FOR CHILDREN 32,471 32,471 - - 149,131$ 149,131$ 144,753$ 144,753$ TOTAL OUTSIDE AGENCY FUNDING 4,654,180$ 4,848,603$ 4,771,389$ 5,083,054$ City of College StationFY19 Approved Outside Agency Funding K-1 Glossary Glossary of Terms ADA: Americans with Disability Act AMI: Advanced Metering Infrastructure ARRA: American Recovery and Reinvestment Act of 2009 BCAD: Brazos Central Appraisal District BVSWMA: Brazos Valley Solid Waste Management Agency CAD: Computer Aided Dispatch CAFR: Comprehensive Annual Financial Report CAPRA: Commission for Accreditation of Park and Recreation Agencies CCWWTP: Carter Creek Wastewater Treatment Plant CDBG: Community Development Block Grant CHDO: Community Housing Development Organizations CIP: Capital Improvement Program CSISD: College Station Independent School District CO: Certificates of Obligation COB: City of Bryan COCS: City of College Station ED: Economic Development EMS: Emergency Medical Services ERCOT: Electric Reliability Council of Texas ERP: Enterprise Resource Planning ETJ: Extraterritorial Jurisdiction FASB: Financial Accounting Standards Board FERC: Federal Energy Regulatory Commission FTE: Full-time equivalent FY: Fiscal Year GAAP: Generally Accepted Accounting Principles GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association of the United States and Canada GIS: Geographical Information System GOB: General Obligation Bonds HOME: Home Investment Partnerships Program HSA: Health Savings Account HUD: Housing & Urban Development ILA: Interlocal Agreement ISO: Insurance Services Organization IT: Information Technology LCWWTP: Lick Creek Wastewater Treatment Plant MMD: Municipal Management District MUD: Municipal Utility District NERC: North American Electric Reliablility Corporation NRPA: National Recreation and Park Association O&M: Operations and Maintenance OPEB: Other Post-Employment Benefits PARD: Parks and Recreation Department PEG Fee: Public, Educational and Governmental Access Channel Fee PPO: Preferred Provider Organization ROI: Return on Investment ROW: Right of Way SCADA: Supervisory Control and Data Acquisition SLA: Service Level Adjustment SRO: School Resource Officer TAAF: Texas Amateur Athletic Federation TAMU: Texas A&M University TBRA: Tenant Based Rental Assistance TCEQ: Texas Commission on Environmental Quality TDA: Transmission Delivery Adjustment TIF: Tax Increment Financing TIRZ: Tax Increment Reinvestment Zone TML: Texas Municipal League TMRS: Texas Municipal Retirement System UCS: Utility Customer Services UPS: Uninterrupted Power Supply W/WW: Water/Wastewater A Account: A separate financial reporting unit for budgeting, management, or accounting purposes. K-2 Glossary Accrual Basis of Accounting: A method of accounting in which revenues are recorded when measurable and earned, and expenses are recognized when a good or service is used. Activity Center: The lowest level at which costs for operations are maintained. Ad Valorem Tax: A tax based on the value of property. Amortization: The repayment of a loan by installment. Appropriation: A legal authorization granted by the Council to make or incur expenditures/expenses for specific purposes. Assessed Property Valuation: A value established by the Brazos Central Appraisal District which assigns market value of real or personal property. Audit: An examination, usually by an official or private accounting firm retained by the council, which reports on the accuracy of the annual financial report prepared by the accounting department. B Balanced Budget: A balanced budget indicates that there is no budget shortage or budget surplus present during a specific time period. Base Budget: A budget process in which departments are provided with a maximum level for their annual budget requests. The budget office requires separate justification for proposed spending levels that exceed the target which are submitted as Service Level Adjustments (SLAs). Bond: A promise to repay borrowed money on a particular date, often ten or twenty years into the future, generally to obtain long-term financing for capital projects. Budget: A plan, approved by the Council, of financial operation embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of funding these expenditure estimates. Budget Amendment: A revision of the adopted budget that, when approved by the council, changes the original budget appropriation. Budget Calendar: A timetable showing when particular tasks must be completed in order for the council to approve the spending plan before the beginning of the next fiscal year. Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. C Capital Budget: A spending plan for improvements to or acquisition of land, facilities, and infrastructure. Capital Improvement Program (CIP): A multi-year program of projects that addresses repair and replacement of existing infrastructure, as well as development of new facilities to accommodate future growth. Capital/Major Project Expenditure/Expense: An expenditure/expense that results in the acquisition or addition of a fixed asset or the improvement to an existing fixed asset. Major capital expenditures are more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Minor capital expenditures are more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Capital Outlay: A disbursement of money which results in the acquisition or addition to fixed assets. Capital Projects Funds: Funds used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays including the acquisition or construction of capital facilities and other capital assets. Cash Basis: Method of accounting and budgeting that recognizes revenues when received and expenditures when paid. Certificates of Obligation (CO): Long-term debt that is authorized by the City Council and does not require prior voter approval. Certified Property Values: The appraised property values established by BCAD after they have been certified by the Chief Appraiser. These values are released to each taxing unit on or before July 25. K-3 Glossary Chart of Accounts: A chart detailing the system of general ledger accounts. Community Housing Development Organizations (CHDO): A certified, private nonprofit, community-based service organization whose primary purpose is to provide and develop decent, affordable housing for the community it serves and receives HOME program funds. City Council: The current elected officials of the City as set forth in the City's Charter. City Manager: The individual appointed by City Council who is responsible for the administration of City affairs. Comprehensive Annual Financial Report (CAFR): The published results of the City’s annual audit. Competitive Procurement: Before the City may enter into a contract that requires an expenditure of more than $50,000 from one or more municipal funds, the City must comply with Local Government Code Chapter 252. Typically this involves competitive bidding or competitive proposals that are advertised, posted online, and publicly opened. The City Council must approve all contracts/expenditures greater than $50,000. Contingency: A budgeted appropriation within a fund for unanticipated expenditure requirements. Contract Obligation Bonds: Long-term debt that places the assets purchased or constructed as a part of the security for the issue. Current Expense: An obligation as a result of an incurred expenditure/expense due for payment within a twelve (12) month period. Current Revenue: The revenues or resources of a City convertible to cash within a twelve (12) month period. D Debt Service: The annual amount of money necessary to pay the interest and principal (or sinking fund contribution) on outstanding debt. Deficit: The excess of expenditures over revenues during an accounting period. Delinquent Taxes: Real or personal property taxes that remain unpaid on or after February 1st of each year (for the prior year calendar year), and which are subject to penalties and interest charges. Department: Separate branch of operation in the organization structure. Depreciation: A reduction in the book value of an asset with the passage in time; or, expensing an asset gradually across its useful life rather than expensing the entire cost of an asset in the period in which it was acquired. Division: Unit of a department. E Economic Resources Measurement Focus: This measure accounts for the assets related to the inflow, outflow and balance of goods and services that affect the City’s net assets. Effective Tax Rate: The effective tax rate is the rate that will raise the same revenues on the same properties this year as last year. Effectiveness Measure: Measure that demonstrates whether a program is accomplishing its intended results. These should show the impact of the program. Efficiency Measure: This is a ratio of inputs to outputs. For example: cost per inspection, calls for service per officer. Emergency: An unexpected occurrence, i.e., damaging weather conditions that require the unplanned use of City funds. Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract for purchases legally entered on behalf of the City. Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar to those of private business, where revenues are recorded when earned and expenses are recorded as resources are used. K-4 Glossary Equity: See Fund Balance. Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The General Fund recognizes expenditures and the Proprietary Funds recognize expenses. F Fiscal Year: A twelve month reporting period, for the City of College Station, the fiscal year is from October 1st through the following September 30th. Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land, building, and improvements other than buildings, machinery, and equipment. Full-Time Equivalent: A position that is equivalent to a full-time 40 hour work week. This is the method by which full-time, part-time, and temporary/seasonal employees are accounted for. Freeport Goods: Property that under Article VIII, Section1-J, of the Texas Constitution is not taxable. Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance (Equity): The excess of fund assets over liabilities. Accumulated balances are the result of continual excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance. G General and Administrative Costs (G&A): Costs associated with the administration of City services. General Fund: The City fund used to account for all financial resources and expenditures of the City except those required to be accounted for in another fund. General Ledger: The collection of accounts reflecting the financial position and results of operations for the City. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to financial accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB). General Obligation (GO) Bonds: Bonds for whose payment the full faith and credit of the City has been pledged. Governmental Accounting Standards Board (GASB): The authoritative accounting and financial reporting standard-setting body of government agencies. Governmental Funds: Funds that are maintained on a modified accrual basis with an emphasis on when cash is expended or obligated and revenues are recorded when measurable and available. Grant: A payment of money from one governmental unit to another or from a governmental unit to a not-for-profit agency for a specific program or purpose. I Infrastructure: The basic physical and organizational structures and facilities (such as roads, bridges, power lines, water systems, etc.) that serve and support a municipality. Interfund Borrowing: A transfer of money from a fund that has a surplus to a fund that has a temporary revenue shortfall. Interfund Transfer: The transfer of money from one fund to another in a governmental unit. Intergovernmental Revenue: Grants, entitlements, and cost reimbursements received from another governmental unit (federal, state, or local). Internal Service Funds: Generally accounted for similar to enterprise funds. These funds are used to account for enterprise types of activities for the benefit of city departments such as fleet maintenance, self insurance, and print/mail. Implementation Plan: The specific actions that will be taken to implement a strategy within the City’s strategic plan. Investments: Securities held for the production of income, generally in the form of interest. K-5 Glossary L Line Item Budget: The presentation of the City's adopted budget in a format presenting each Department's approved expenditure/expense by specific account. Long-Term Debt: Obligation of the City with a remaining maturity term of more that one (1) year. M Major Funds: Any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. Mission Statement: Purpose of the organization; why the organization exists and whom it benefits. Measurement Focus Adjustment: The standard that determines: (1) the assets and liabilities that are included on the balance sheet for the governmental unit; and (2) if the operating statement shows “financial flow” or “capital maintenance” information relating to revenues and expenditures. Modified Accrual Basis of Accounting: The basis of accounting in which revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the goods or services are received. Municipal Management District: a self-governed district that is used to fund costs with a special district. N Net Taxable Value: Total assessed value of all property within the city that is subject to taxation less the value of any properties subject to exemption. Net Working Capital: Current Assets less Current Liabilities in an enterprise or internal service fund. Non-Recurring Revenues: Resources recognized by the City that are unique and occur only one time or without pattern. O Official Budget: The budget as adopted by Council. One-Time Revenues: See Non-Recurring Revenues. Operating Budget: A plan, approved by the Council, of financial operations embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of financing them. Ordinance: A statute or regulation enacted by a city government. Output Measure: This is the quantity of work produced or generated. Outside Agency: Non-profit service organizations partially or entirely funded with contributions from the City of College Station. P Performance Measure: Tool to determine the levels of service are being provided by the organization. Proprietary Funds: See Enterprise Funds. Public Hearing: An open meeting regarding proposed operating or capital budget allocations, which provides the citizens with an opportunity to voice their views on the merits of the proposals. R Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific future use. K-6 Glossary Restricted Fund: A fund in which the revenues collected are legislatively designated for a specific use or purpose. Retained Earnings: The equity account reflecting the accumulated earnings of the Utility Funds. Revenues (Resources): An increase in assets due to the performance of a service or the sale of goods. In the General Fund, revenues are recognized when earned, measurable, and reasonably assured to be received within 60 days. Risk: The liability, either realized or potential, related to the City's daily operations. Rollback rate: The rollback rate is the highest rate that can be adopted before citizens can initiate a petition to rollback the tax rate to the rollback rate. S Service Level: The current outcomes and services provided to citizens and customers by the City as approved in the annual budget. Service Level Adjustment (SLA): Request for additional resources requiring a decision by management and council and justified on the basis of adding to or reducing services and/or performance improvements. Sinking Fund: A fund which is accumulated through periodic contributions which must be placed in the sinking fund so that the total contributions plus their compounded earnings will be sufficient to redeem the sinking fund bonds when they mature. Special Revenue Fund: A fund used to account for revenues legally earmarked for a specific purpose used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specific purposes other than debt service or capital projects. Strategy: A policy choice that identifies purposes, policies, programs, actions, decisions, or resource allocations that define what path the City will take to move toward the visions and why that path has been chosen. T Tax Levy: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos County Appraisal District, within the City's corporate limits. Transfers: A legally authorized funding transfer between funds in which one fund is responsible for the initial receipt and the other fund is responsible for the actual disbursement. Tax Increment Financing (TIF): Financing procedure utilitzed by local goverements for redevelopment and improvement projects on existing structures. Tax Increment Financing Reinvestment Zone (TIRZ): Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. U Undesignated Fund Balance: The portion of the fund balance that is unencumbered from any obligation of the City. User-Based Fee/Charge: A monetary fee or charge placed upon the user of services of the City. Utility Funds: The funds used to account for the operations of the City's electric, water, sanitary sewer, and solid waste disposal activities. Utility Revenue Bond: Debt issued by the City and approved by the Council for which payment is secured by pledged utility revenue. W Working Capital: The difference between current assets and current liabilities. cstx.gov/budget