HomeMy WebLinkAboutFY 2020-2021 -- Approved Annual Budget
City of College Station, Texas
Approved Budget for Fiscal Year 2021
October 1, 2020 to September 30, 2021
Principal City Officials, October 2020
Elected Officials
Mayor .......................................................................................................................................................... Karl Mooney
City Council Place 1 .......................................................................................................................................... Bob Brick
City Council Place 2 ................................................................................................................................. John Crompton
City Council Place 3 .................................................................................................................................... Linda Harvell
City Council Place 4 ............................................................................................................................................ VACANT
City Council Place 5 ..................................................................................................................................... John Nichols
City Council Place 6 ............................................................................................................................... Dennis Maloney
City Administration
City Manager .......................................................................................................................................... Bryan C. Woods
Deputy City Manager (Interim City Manager) ................................................................................................. Jeff Capps
Assistant City Manager ................................................................................................................................ Jeff Kersten
Assistant City Manager (Interim Director of Planning and Development Services) ......................... Jennifer Prochazka
Director of Fiscal Services ................................................................................................................ Mary Ellen Leonard
Director of Public Communications .................................................................................................................. Jay Socol
Director of Water Services ........................................................................................................................ Gary Mechler
Director of Electric Utility ......................................................................................................................... Timothy Crabb
Chief of Police ................................................................................................................................................ Billy Couch
Fire Chief ................................................................................................................................................... Richard Mann
Director of Public Works ........................................................................................................................ Donald Harmon
Interim Director of Parks and Recreation ...................................................................................................... Kelly Kelby
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
WEATHERING THE PANDEMIC
CITY OF COLLEGE STATION
APPROVED ANNUAL BUDGET2020-2021
EFFECTS OF COVID-19
SALES TAX YEAR-OVER-YEAR PROJECTIONS
FY20:
5.9%
DECREASE FROM FY19
FY21:
16%
DECREASE FROM FY20
55-60 positions
HIRING FREEZE
$2.9M IN SAVINGS
New Value - $156M
TAXABLE VALUATIONS
<0.5% VALUE INCREASE
Supplies, maintenance,services
REDUCE SPENDING
$2.5M IN SAVINGS
PROPOSED TAX RATE
53.4618¢
NO INCREASE
TOTAL CUTS
$5.4M
APPROVED BUDGET
$311.5M 8.7%
$742K
POLICE
$302K
FIRE
$486K
PUBLIC WORKS
$551K
PARKS
$416K
IT
$408K
PLANNING
GENERAL FUND REVENUES GENERAL FUND EXPENSES
38%PROPERTY TAX
31%SALES TAX
18%UTILITY TRANSFER
13%OTHER REVENUES
POLICE
FIRE
PUBLIC WORKS
PARKS & RECREATION/PROGRAMS/LIBRARY
26%OTHER
9%
29%
24%
12%
STILL MAKING A BETTER COLLEGE STATION
CAPITAL PROJECTS BUDGET
$46.8M 34%
Francis Drive construction
Royder Road construction
W.D. Fitch rehab design
Rock Prairie Road expansion
City Hall
Lick Creek Wastewater Treatment Plant expansion
Advanced Metering Infrastructure
Water tower construction
Distinguished
Budget Presentation
Award
GOVERNMENT FINANCE OFFICERS ASSOCIATION
October 1, 2019
For the Fiscal Year Beginning
PRESENTED TO
City of College Station
Executive Director
Texas
Source: Public Communications Office 2020
Community Profile
College Station is home to Texas A&M University,
one of the country’s largest public institutions.
The Aggies are members of the powerful
Southeastern Conference, making big-time
college sports a major local attraction. A&M’s
international influence supplies a healthy
diversity of race, culture, and nationality that
reflects much of the vibrancy, tradition, and spirit
that make the community a special place.
Nationally recognized
College Station is ranked No. 2 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
cities for families and retirees. In addition, College
Station is rated as the top college town in Texas
and is listed as one of the fastest-growing metros
in the country.
College Station is located in the heart of central Texas within a
three-hour drive of five of the nation’s 20 largest cities. A
network of well-maintained highways and a regional airport
served by major airlines provide convenient access from just
about anywhere. We are the only city in the country with six
nationally accredited departments -- parks, public works,
water, fire, police and public communications.
Source: Public Communications Office 2020
Safe and family-friendly
College Station is among the
safest and most family-friendly cities in
Texas, consistently maintaining one of the
state’s lowest violent 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 top 12
nationally by Niche K-12 Rankings. CSISD
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
with more than 125,000 annual visitors. The Brazos Valley Veterans Memorial at Veterans Park is another
top attraction that features memorials for every American war.
Abundant recreation
College Station’s 58 public parks cover almost 1,400 acres, with
many providing amenities such as tennis and basketball courts,
swimming pools, dog parks, playgrounds, picnic pavilions,
walking/jogging and nature trails. We also have a fully-equipped
nature center, a competition-quality 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 swim lessons, and a competitive swim team, to name a
few.
College Station is also a frequent host of the Texas Amateur
Athletic Federation’s Games of Texas, which attracts thousands
from across the nation.
Thriving economy
In 2019, College Station ranked as the No. 1 best-performing small city in Texas by the Milken Institute
and the No. 3 city nationally for career opportunities by SmartAsset. The city has worked closely with
Texas A&M and the City of Bryan to develop a high-tech research area that will spark the area’s economic
growth for years to come.
Source: Public Communications Office 2020
College Station History
The community’s origins go back to the founding of Texas
A&M College, which opened in 1876 as Texas' first state
institution of higher education.
Because of the school's isolation, school administrators
provided facilities for those who were associated with the
college. The campus became the focal point of community
development. The area was designated as College Station,
Texas by the Postal Service in 1877. The name was derived
from the train station located to the west of the campus.
The growth of both the community and college influenced residents' desire to create a municipal
government, and the City of College Station was incorporated in 1938. The incorporation was a result of
a petition by 23 men, representing on and off-campus interests, to the board of directors of the
college. The board of directors had no objection to the annexation and suggested that a belt around the
campus be included in the proposed city.
Citizens voted 217-39 on Oct. 19, 1938, to
incorporate. The first city council meeting was
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 when state law was changed
to permit general law cities to make use of
the council-manager form of government.
College Station was the first general law city in the State of Texas to employ a city manager. When College
Station's population exceeded 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 ............................................................................................................................................. ii
Proposed to Approved Budget Revisions Memo ......................................................................................... viii
Digital Budget Resources ................................................................................................................................. x
Executive Summary
Executive Summary ............................................................................................................................. 1
City Financial Planning Elements ........................................................................................... 2
City Organization Chart .......................................................................................................... 5
FY21 Budget Overview ........................................................................................................... 6
Economic Conditions ............................................................................................................. 6
Ad Valorem Valuations .......................................................................................................... 8
Property Tax Rate .................................................................................................................. 8
Sales Tax Revenues .............................................................................................................. 11
Building Permits Revenue .................................................................................................... 12
Population ............................................................................................................................ 13
Employment ......................................................................................................................... 13
Positions in the FY21 Budget ............................................................................................... 14
Service Level Reductions ...................................................................................................... 16
Enterprise Funds .................................................................................................................. 17
Capital Projects .................................................................................................................... 18
Cyber Attack Defense .......................................................................................................... 21
Net Budget Expenditure Comparison .................................................................................. 22
Analysis of Tax Rate ............................................................................................................. 24
All Funds Operations & Maintenance Summary ................................................................. 25
Three Year Combined Summary of Revenues and Expenditures ........................................ 26
Fiscal Year Comparison Summary ........................................................................................ 28
Budget Development, Fund Structures and Document Organization .............................................. 29
City Fund Structure .............................................................................................................. 33
Strategic Planning and Budget Process................................................................................ 34
Governmental Funds
General Fund ..................................................................................................................................... 35
General Fund Five Year Forecast ......................................................................................... 40
Police Department ............................................................................................................... 41
Fire Department ................................................................................................................... 47
Public Works ........................................................................................................................ 53
Parks and Recreation ........................................................................................................... 58
Library……. ............................................................................................................................ 64
Planning and Development Services.................................................................................... 67
Information Technology....................................................................................................... 74
TABLE OF CONTENTS
Fiscal Services ...................................................................................................................... 79
General Government ........................................................................................................... 84
Debt Service Fund ........................................................................................................................... 108
Debt Service Fund Five Year Forecast ................................................................................ 110
Tax and Utility Date Back Debt Schedule ........................................................................... 111
Tax Backed Schedule of Requirements .............................................................................. 112
Economic Development Fund ......................................................................................................... 113
Other Governmental Funds ............................................................................................................ 115
Efficiency Time Payment Fee Fund .................................................................................... 116
Spring Creek Local Government Fund ............................................................................... 117
Governmental Capital Improvement Projects ................................................................................ 118
Streets, Traffic, Sidewalks, and Trails Projects Fund ......................................................... 122
Parks and Recreation Projects Fund .................................................................................. 126
Gen’l Gov’t (Facilities & Technology) Projects Fund .......................................................... 128
Estimated Operations and Maintenance Costs ................................................................. 130
Enterprise Funds
Electric Utility .................................................................................................................................. 131
Water Services Department............................................................................................................ 142
Water Fund ........................................................................................................................ 143
Wastewater Fund............................................................................................................... 149
Solid Waste Fund ............................................................................................................................ 158
Northgate Parking Fund .................................................................................................................. 162
Utility Capital Improvement Projects ............................................................................................. 166
Electric Projects.................................................................................................................. 170
Water Projects ................................................................................................................... 172
Wastewater Projects .......................................................................................................... 176
Estimated Operations and Maintenance Costs ................................................................. 180
Special Revenue Services
Hotel Tax Fund .............................................................................................................................. 181
Community Development Fund ...................................................................................................... 186
Roadway Maintenance Fee Fund .................................................................................................... 189
Drainage Utility Fund ...................................................................................................................... 190
Impact Fee Funds ............................................................................................................................ 194
System-wide Water Impact Fee Fund ................................................................................ 195
System-wide Wastewater Impact Fee Fund ...................................................................... 196
System-wide Roadway Impact Fee Funds ......................................................................... 197
TIRZ Funds ..................................................................................................................................... 199
East Medical District TIRZ No. 19 Fund .............................................................................. 200
Dartmouth Synthetic TIRZ Fund ......................................................................................... 201
TABLE OF CONTENTS
Court Fee and Police Seizure Funds ................................................................................................ 202
Court Technology Fee Fund ............................................................................................... 203
Court Security Fee Fund ..................................................................................................... 204
Juvenile Case Manager Fee Fund ....................................................................................... 206
Truancy Prevention Fee Fund ............................................................................................ 208
Police Seizure Fund ............................................................................................................ 209
Cemetery Funds .............................................................................................................................. 211
Memorial Cemetery Fund .................................................................................................. 212
Memorial Cemetery Endowment Fund ............................................................................. 214
Texas Avenue Cemetery Endowment Fund ....................................................................... 215
Other Special Revenue Funds ......................................................................................................... 216
Public, Educational and Governmental (PEG) Access Channel Fee Fund .......................... 217
R. E. Meyer Estate Restricted Gift Fund ............................................................................. 218
Fun For All Playground Fund .............................................................................................. 219
Special Revenue Capital Improvement Projects ............................................................................. 220
Special Revenue Funds ...................................................................................................... 222
Park Land Dedication Funds............................................................................................... 224
Sidewalk Zone Funds.......................................................................................................... 226
Estimated Operations and Maintenance Costs ................................................................. 227
Internal Service Funds
Insurance Funds .............................................................................................................................. 229
Property & Casualty Fund .................................................................................................. 229
Employee Benefits Fund .................................................................................................... 233
Other Internal Service Funds ............................................................................................. 237
Unemployment Insurance Fund ........................................................................... 238
Workers’ Compensation Fund .............................................................................. 239
Replacement Funds ........................................................................................................................ 242
Fleet Replacement Fund .................................................................................................... 244
IT Replacement Fund ......................................................................................................... 248
Equipment Replacement Fund .......................................................................................... 251
Fleet Maintenance Fund ................................................................................................................. 252
Utility Customer Service Fund ........................................................................................................ 256
Appendices
Appendix A - Budget Ordinances .................................................................................................... 259
Appendix B - Service Level Adjustments List .................................................................................. 266
Appendix C - Personnel ................................................................................................................... 268
Appendix D - Revenue History and Budget Estimates .................................................................... 290
Appendix E - Budget Provision Stated in Charter ........................................................................... 296
TABLE OF CONTENTS
Appendix F - Fiscal and Budgetary Policy Statements .................................................................... 299
Appendix G - Miscellaneous Statistical Data .................................................................................. 313
Appendix H - Debt Service Schedules ............................................................................................. 323
Appendix I - General Fund Transfers and Other (Sources) Uses..................................................... 340
Appendix J - Outside Agency Funding ............................................................................................. 342
Appendix K - Strategic Plan ............................................................................................................. 344
Appendix L - Glossary ...................................................................................................................... 349
1006.1.3
"City of College Station
Fiscal Year 2020-2021
Budget Cover Page 08/27/2020"
2020-2021
Property Tax Rate:
No New Revenue Tax Rate:
No New Revenue Maintenance & Operations Tax
Voter Approval Tax Rate:
Debt Rate:
2020-2021
0.534618
0.541991
0.421118
0.569888
0.216443
2019-2020
0.534618
0.495757
0.376303
0.534618
0.221444
FOR:Mayor Karl Mooney
City Council Place 1 Bob Brick
City Council Place 2 John Crompton
City Council Place 3 Linda Harvell
City Council Place 5 John Nichols
City Council Place 6 Dennis Maloney
AGAINST:
PRESENT and not voting:
ABSENT:City Council Place 4 - Vacant
Property Tax Rate Comparison
Total debt obligation for City of College Station secured by property taxes: $184,703,080
This budget will raise more revenue from property taxes than last year's budget by an
amount of $42,589, which is a 0.09 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
$833,403. The members of the governing body voted on a budget as follows:
i
August 27, 2020
Honorable Mayor and City Council:
I am pleased to present the Fiscal Year 2020-2021 Approved Budget for the City of College Station.
As you are well aware, COVID-19 has overshadowed every aspect of City operations from mid-March 2020
and will continue into Fiscal Year 2020-2021. Financial sustainability of the City as a whole and as many
of its core services as possible in the face of the pandemic is not only the objective, but also the dominant
theme of the budget this year. As public servants, the City has a responsibility to provide the core services
to the community while also recognizing the significant economic burden that the efforts to address the
public health crisis have placed on its citizens, businesses and institutions. As always, we must, therefore,
be prudent with available resources. This budget takes a strategic approach to address short-term, mid-
term and long-term needs for the community, particularly in these challenging times.
Council Goals influencing this budget
Strategically, Council has directed staff to utilize the following guiding principles in developing this budget:
• Government that is transparent, efficient, accountable, and responsive that actively promotes
citizen involvement
• Stewardship of financial resources, both current and future
• Enable economic growth and development
• Maintain citizens health, safety, and general welfare
• Promote long-term, viable, safe, and appealing neighborhoods
• Commitment to a safe, efficient, sustainable, and well-connected transportation system
We believe this budget provides a roadmap for addressing the challenging public safety, infrastructure
and financial demands of the City into the future as well as several of Council’s key Strategic Objectives.
Council’s Key Strategic Objectives Addressed in the Approved Budget
Despite Covid-19’s impact, we were able to include several of Council’s objectives in the budget. Those
objectives include:
• Balance the budget with a variety of revenue sources
• Seek grants and other outside funding
• Review options regarding the property tax levy
• Plan for a future bond election
• Maintain or improve the City’s current bond rating
• Evaluate the City’s capital needs and encourage citizen engagement
• Update the Capital Improvement Program
• Examine ways to enhance neighborhood parks for residents and visitors
iii
Budget Summary
The Fiscal Year 2020-2021 Approved Net Budget for the City of College Station totals $311,496,184 for all
funds. Of this amount, $264,754,532 is included for the operations and maintenance budget, and
$46,741,652 is included for the capital budget. This represents a decrease of (8.70%) when compared to
the FY20 Approved 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 City’s department directors also reviewed budget requests and made recommendations
to the City Manager that were incorporated into the Approved Budget.
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
The public health crisis of COVID-19 and the subsequent economic shut down have impacted multiple
revenue streams of the City. For Fiscal Year 2020, the estimated revenue loss in the General Fund is
between $1.6 million and $2.7 million. Swift and prudent financial management allowed the City to
mitigate the impact of the revenue losses and preserve the fund balance, providing more flexibility to deal
with the uncertainties we face as we enter Fiscal Year 2021.
The Texas A&M Private Enterprise Research Center has developed an index (College Station-Bryan
Business-Cycle Index) that is used monthly to measure the economic performance of the local economy.
The most recent estimate of the CSB Business-Cycle Index (June 2020) is down 4.2% since the beginning
of the calendar year 2020. However, the initial decrease from the pandemic was 18.4% indicating an
economic rebound may be in progress as of June 2020. For 2020 thus far the following are changes in the
key components of the index:
• After rising somewhat in the second half of July, initial unemployment claims in the U.S. have
resumed a steady decline, dropping below one million for the week ending on August 8, the
lowest level recorded since the week ending on March 14.
• The local June unemployment rate of 5.9% was the second lowest among Texas metro areas.
• Air travel nationally and locally has increased since April. The number of travelers out of
Easterwood Airport in July 2020 were 35% of the number in July 2019.
• The Business-Cycle Index increased 5.8% from May to June.
• Hotel receipts for the first half of 2020 are down $26.6 million, or 50%, compared to the first half
of 2019. Local hotels earned almost 30% of their annual revenues during football season
(September-November) last year.
• Inflation adjusted taxable sales in January through June 2020 were $85 million lower than the
same period in 2019.
iv
As the home of Texas A&M University System’s flagship campus, College Station is highly impacted by
decisions surrounding University operations. On March 10, 2020, the University suspended all in person
classes in the wake of the pandemic. As classes were moved online, the approximately 59,800 spring
semester students that occupy the campus and the many multi-family developments in town did not all
return. The result was a significant drop in the City’s sales tax receipts even after the reopening of the
local businesses. The fall semester and associated sporting events normally bring significant visitors to
the community. On August 19, 2020 classes resumed on the Texas A&M College Station campus. As of
today, the Southeastern Conference has announced it plans to play a conference only football season in
the fall, limiting attendance to a 25% of stadium capacity. While that is good news for our future sales
tax, the University community continues to determine how to mitigate the risks associated with that
decision. Similar work is happening throughout the greater community to determine how best to safely
operate businesses, healthcare, educational services, religious institutions and government services. As
a result, the sales tax picture for FY21 continues to be muddied. Multiple sales tax scenarios for the FY21
budget were prepared, ranging from a (5.7%) to (16.3%) decrease below the FY20 budgeted sales tax level.
Ultimately, we elected to use the most conservative sales tax projection for the FY21 budget. This
approach, again, will provide the most flexibility in order to deal with future uncertainties.
Property valuations, which are determined as of January 1, do not reflect the economic impact of the stay-
at-home orders and the COVID-19 pandemic. The 2020 (FY21) property values have increased, although
almost all of the increase in value can be attributed primarily to new value. There is considerable
community pressure to challenge the existing valuations. Therefore certified values reflected in the FY21
budget reflect an estimated reserve that is higher than in prior years.
Given the various uncertainties in the General Funds’ two major sources of revenue, ad valorem tax and
sales tax, this budget reflects an increase in the transfer percentage from the electric utility. Increasing
the transfer from 8.0% to 9.0% will provide some stabilization to the revenues for the general fund in
uncertain times.
With the great amount of uncertainty surrounding the impacts of the pandemic on the local, state, and
national levels it was imperative to prepare a budget that can be as flexible as possible.
Property Valuations
The total certified net taxable values of property in the City of College Station for 2020 are
$10,079,470,032. This represents an increase of 1.76% over 2019. This includes an estimate of property
value still under protest of $278,388,776. Of the increase to assessed values, $155,887,512 is taxable new
value added to the tax rolls. Existing property values increased by 0.18% over 2019 in total.
v
Tax Rate
This budget was prepared to strategically plan for the uncertain needs of the future while also delivering
to our residents the quality of service they have come to expect.
To provide for current and future needs of the City, the FY21 Approved Budget includes a tax rate of
53.4618 cents per $100 assessed valuation and which is the same cents per $100 assessed valuation as
the FY20 overall tax rate. The approved ad valorem tax rates for FY21 are as follows:
Current Rate Change Approved FY21
Debt Service Fund 22.1444 (0.5001) 21.6443
General Fund 31.3174 0.5001 31.8175
53.4618 0.0000 53.4618
No New Revenue Rate 49.5757 54.1991
Voter Approval Rate 53.4618 56.9888
*Rates above are stated cents per $100 assessed valuation
The no-new-revenue rate is a benchmark tax rate needed to raise the same amount of maintenance and
operations property taxes on existing property as the previous year, after taking into account changes in
the appraised values. The voter-approval tax rate is the tax rate that requires a city to hold an
automatic election on the November uniform election date if it adopts a rate exceeding this rate.
Modifications to the calculation of the voter-approval maintenance & operations (M&O) rate are
permitted if the taxing unit is affected by a disaster declaration. If the taxing unit qualifies under this
scenario, the "no-new-revenue" M&O rate is multiplied by 1.08. Council directed staff to direct the tax
office to calculate the no-new-revenue rate under this provision at its meeting on July 9, 2020.
Service Level Increases / (Decreases)
To mitigate the impact of the revenue losses discussed above, the City has reflected the following
reductions totaling ($5,373,000) in the Approved FY21 budget:
• Continuation of a hiring freeze instituted in March 2020 of approximately 55 to 60 positions
will result in a reduction of salary, benefits and overtime expense of approximately
($2,881,000) across all funds.
Departmental leadership has committed to expense reductions in overtime, supplies,
professional services, temporary help, travel and training resulting in expense reductions of
($2,492,000) across all funds.
vi
While this level of decrease is not sustainable in the long term, departmental leadership felt this level of
reduction was the appropriate response for the community given the pandemic. Should these decreases
continue beyond FY21, there will be significant service level reductions that will be implemented that could
possibly include public safety, public works, parks programming, utility services, and other City services.
There are a minimum number of Service Level increases requested by departments this year. These
increase requests are viewed as critical to maintain the current level of service, reduce a known threat to
City data or are legally required. The Service Level increases are listed in detail in the Executive Summary
section of this document.
Below is a summary of the impact of the Service Level Increases / (Decreases) by department. Additional
detail regarding service level changes can be found in the departmental fund summaries of this document.
Fund
Expense
Reductions
Hiring Freeze & Overtime
Reductions Total Reductions
TOTAL - Governmental $ (1,526,000) $ (2,028,000) $ (3,554,000)
TOTAL - Enterprise Funds $ (941,000) $ (724,000) $ (1,665,000)
TOTAL - Special Revenue $ 2,000 $ (65,000) $ (63,000)
TOTAL - Internal Service Funds $ (27,000) $ (64,000) $ (91,000)
TOTAL - CITY WIDE $ (2,492,000) $ (2,881,000) $ (5,373,000)
Capital Projects
The Approved Capital Improvements Project Budget for FY21 totals $46.74 million for all funds that
include capital projects. This is a decrease of approximately $24.43 million or a (34.3%) decrease over the
capital budget for FY20 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 FY21. 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. Associated operating and maintenance costs needed for
the projects that will be operational in FY21 have been included in the Approved Budget.
A complete list of the projects that have been appropriated along with additional details is included in the
budget as well as in the Capital Project Budget Supplement.
Capital projects for Streets, Facilities, Technology and Parks are funded from various sources including
existing cash reserves, Hotel Tax Fund reserves and Certificates of Obligation supported by the tax rate.
Capital projects for Electric, Water and Wastewater are funded from various sources including existing
cash reserves and Certificates of Obligation supported by the utility rates.
Conclusion
vii
The development of this budget has been like no other. The credit for the content and preparation of this
budget goes to all those who worked so hard to prepare it. I’d like to personally thank the Finance
Department as well as the Executive Management Team for all of the time they put into its development
as well as the crucial input they provided. This Approved Budget reflects a strategic approach to
accomplishing the community’s goals during a challenging time in College Station’s history.
In closing, many thanks to you, the City Council, for your guidance, direction, and leadership. I hope you
feel this Approved Budget reflects the opportunities and challenges that you and our citizens wish to
address while providing you the flexibility to make strategic decisions for the future.
Sincerely,
Jeffrey Capps
Interim City Manager
viii
To: Honorable Mayor and City Council
Through: Jeffrey Capps, Interim City Manager
Jeff Kersten, Assistant City Manager
From: Mary Ellen Leonard, CPA Director of Fiscal Services
Date: August 21, 2020
Subject: FY21 Proposed Budget Revisions
The City Council reviewed and discussed the FY20 Proposed Budget during the budget workshops on July 27-
29. This memo outlines both Council directed and staff identified changes made to the Proposed Budget in
order to arrive at the Approved FY21 Budget.
Summary of Proposed Budget to Approved Budget Changes
FY21 Approved Net Budget Summary
Fund Type FY 21 Proposed
Net Budget
Increase
(Decrease)
FY 21 Approved
Net Budget
Governmental Funds $ 100,582,186 $ - $ 100,582,186
Enterprise Funds
145,679,212 (481,622) 145,197,590
Special Revenue Funds
19,618,837 (644,081) 18,974,756
Subtotal O&M $ 265,880,235 $ (1,125,703) $ 264,754,532
Cash used for Capital
Projects
16,870,000 - 16,870,000
Capital Projects
29,871,652 - 29,871,652
Subtotal Capital $ 46,741,652 $ - $ 46,741,652
Total Net Budget $ 312,621,887 $ (1,125,703) $ 311,496,184
Council Directed Changes
• Council Directed changes listed below resulted in no dollar changes between the FY21 Proposed
Budget and the FY21 Approved Budget.
• Acceleration of James Parkway / Puyear and Thomas Park Projects on the CIP Schedule
o Both projects have already been fully appropriated. CIP, Parks and Streets / Drainage worked
together to realigned existing projects to accelerate the James Parkway / Puyear and Thomas
Park projects on the CIP Schedule. The FY21 expenses and FY21 debt issue were revised to
accommodate.
• Transmittal and Executive Summary Changes
o Ad Valorem valuations and explanation updated to certified values received.
ix
o Property Tax Rate wording and rates were updated to reflect the No-New Revenue and
Voter-Approval tax rates received from the Brazos County Tax Office.
o Tax Rate Comparison charts that compare the Proposed O&M and Proposed Total Tax Rate
of the City of College Station to its peer cities across Texas were added.
o Employment discussion updated to the latest information from the Brazos Valley Economic
Development Corporation.
o The Positions in the FY21 budget was updated to reflect the addition of the Tourism Division
of the Economic Development Department employees who started at the City of College
Station in August 2020. A discussion regarding the impact of the hiring freeze was added
above the Total FTEs per 1,000 population graph.
o Net Budget Expenditure Comparison table was updated to reflect the FY21 Approved Budget
changes.
Staff Identified Changes
• Governmental Fund Changes
o As discussed in Workshops, the property valuations we had at the time were preliminary
with $1.1 billion in valuations still under review. Certified Property values are reflected in
the approved budget.
• Enterprise Funds Changes
o During Council Workshops it was identified that there was a miss-match of the utility fund
transfer between the Enterprise Funds and the General Funds. The correction from the FY21
Proposed Budget to the FY21 Approved Budget results in a decrease in the Enterprise Funds
budget of ($481,622).
• Special Revenue Funds Changes
o Staff identified changes for the Special Revenue Funds from the FY21 Proposed Budget to
the FY21 Approved Budget result in a decrease in the budget of ($644,081).
o When reconciling the equipment replacement list to the fund expenditures, an addition of
$150,000 for a truck used in the Drainage Fund was added to the Drainage Fund
expenditures. This results in an increase to the FY21 Approved Budget.
o On the Net Budget Summary on page 19 in the Proposed Budget, the ($800,000) transfer of
the Fund Balance in the PEG Fund to General Government CIP fund to offset the expenses of
Channel 19 equipment in the new City Hall was counted twice. This results in a decrease to
the FY21 Approved Budget.
o Immaterial reconciling items have also been reflected in some Special Revenue Funds.
• Total staff identified changes for from the FY21 Proposed Budget to the FY21 Approved Budget result
in a decrease in the budget of ($1,125,703).
Conclusions
Changes to provide supplementary explanation/clarification have also been added to the budget document
where relevant. In total, the revised overall net budget for FY21 has decreased by ($1,125,703) to a total
budget of $311,496,184.
x
Digital Budget Resources
As part of the FY21 Budget, the City created and published other supporting materials. These materials include
interviews, audio/video podcasts, and publically accessible links to download relevant documents (e.g., digital
versions of the Budget and capital plan).
Available resources for the FY21 Budget include:
• Budget Podcast Ep. 1 (Conditions) - https://allupinyourbusiness.podbean.com/e/all-up-budget-ep-1/
• Budget Podcast Ep. 2 (Revenues) - https://allupinyourbusiness.podbean.com/e/all-up-budget-ep-2
• Budget Podcast Ep. 3 (Expenses) - https://allupinyourbusiness.podbean.com/e/all-up-budget-ep-3
• Budget Podcast Ep. 4 (CIP & Tourism) - https://allupinyourbusiness.podbean.com/e/all-up-budget-ep-4
• City Blog Budget Summary - https://blog.cstx.gov/2020/07/24/proposed-city-budget-reflects-covid-19-
challenges/
• City Blog Budget Podcast Summary and Transcript - https://blog.cstx.gov/2020/08/10/podcast-series-
explores-citys-fy-21-proposed-budget/
• Digital versions of the Proposed and Approved Budgets - https://cstx.gov/departments___city_hall/fiscal
• Financial Document archive - https://cstx.gov/cms/One.aspx?portalId=12410917&pageId=13474064
• Citizen’s Annual Budget archive - https://cstx.gov/departments___city_hall/fiscal/budget/citizens
• Capital Budget archive - https://cstx.gov/departments___city_hall/fiscal/budget/cip
STRATEGIC PLANNING AND BUDGET OVERVIEW
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.
This year, maybe more than others, the City of College Station’s mission statement has never been more
applicable. The COVID-19 pandemic of 2020 has overshadowed every aspect of the development of this
fiscal year 2021 budget. However, as public servants, the City has a responsibility to provide core services
to the community while also recognizing the significant economic burden that the cost of those services
places on its citizens.
After providing an overview of the strategic planning and budgetary development process, this narrative
will discuss in depth the effects of the pandemic on the FY21 budget as well as what strategic steps will
be implemented to mitigate the effects on City operations. The fiscal year for this budget begins October
1, 2020 and ends September 30, 2021.
The budget was submitted to Council on July 23, 2020. Physical copies are located with the City Secretary
and will be made available in the Meyer Senior and Community Center (located at 2275 Dartmouth Street)
and the Larry J. Ringer Library in College Station upon opening to the public is deemed safe under COVID-
19 guidelines. Electronic versions of the budget are available on the City’s website at www.cstx.gov.
Below is a summary of the Fiscal Year 2020-2021 Approved Net Budget.
FY21 Approved Net Budget Summary
Fund Type Approved Net
Budget
Governmental Funds $ 100,582,186
Enterprise Funds 145,197,590
Special Revenue Funds 18,974,756
Subtotal O&M $ 264,754,532
Cash used for Capital Projects 16,870,000
Capital Projects 29,871,652
Subtotal Capital $ 46,741,652
Total Net Budget $ 311,496,184
1
City Financial Planning Elements
City of College Station Mission and Vision Statements
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 intermodal
transportation 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 and
services that ensure a cohesive and connected city.
• Proactively supporting economic and educational opportunities for all citizens.
College Station will remain a friendly and responsive community and 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.
Strategic Plan
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
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
2
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.
An outline of the plan’s seven goals with objectives and actions is contained in Appendix K
Long-Range Financial Plan
Each year, departments are asked to submit Strategic Plans intended to outline departmental goals and
issues and to document the anticipated needs of future years. Departments are asked to assess and
document the anticipated needs of the next 5 years using the Strategic Business Plans as a framework to
identify these needs and submit those needs as part of a future years SLA request. These requests are
then used in developing a five year financial forecast.
Financial Forecast
The five year financial forecast is used to indicate the possible results of decisions made by Council over a
number of years. The forecast has become an integral part of the planning processes allowing City leaders
to think strategically about the best ways to address City economic conditions and service issues over the
next several years. The forecast serves as the foundation for dynamic short term financial planning in the
12 to 18 month period as well as longer term financial planning for the next five years. The forecast is
reviewed and updated monthly as actual results for a given month are available.
Fiscal and Budgetary Policies
The Fiscal and Budgetary Policies serve as the framework for the financial management of the City. By
charter, a balanced budget must be approved no later than September 27th annually. Policies are
reviewed and approved annually with the adoption of the Approved Budget. Fiscal and Budgetary policies
are included in Appendix F in this document.
Strategic Directives
Annually, the City Council meets to discuss and determine the short term strategic initiatives they would
like to implement. This year’s meeting was held in February 2020, prior to the pandemic. The strategic
direction requested by Council drives the overall direction of the Approved Budget recommendations.
While financial sustainability of the City as a whole is the dominant theme of this year’s budget, the
following strategic initiatives requested by Council are reflected in the FY21 budget.
Good Governance
• Assess opportunities to review local options for property tax levy.
Financial Sustainability
• Balance the budget with a variety of revenue sources
• Seek grants and other outside funding
• Maintain or improve the City’s current bond rating
• Enterprise operation rates will be set to meet service demands
• Set fees at appropriate levels to recover the costs of service delivery
Core Services & Infrastructure
• Plan for a future bond election
• Analyze the potential for additional beautification efforts during construction projects.
3
Neighborhood Integrity
• Examine ways to enhance neighborhood parks for residents and visitors.
Diverse & Growing Economy
• Enhance the city’s marketing and branding strategy.
Improving Mobility
• Update the Capital Improvements Program.
Sustainable City
• The city will conduct sound land use planning guided by its Comprehensive Plan.
4
CITY ORGANIZATION
CITY OF COLLEGE STATION
Citizens of College
Station
Mayor and Council
City Attorney City Secretary City Manager
Deputy City
Manager/COO
Fire
Police
Water Services
Assistant City
Manager/CFO
Electric
Fiscal Services
Human Resources
Information
Technology
Public Works
Assistant City
Manager
Capital Projects
Operations
Planning and
Development
Services
Community
Services
Parks and
Recreation
Public
Communications &
Marketing
Economic
Development
Municipal Judge Internal Auditor Appointed Boards
and Commissions
5
FY21 Budget Overview
Economic Conditions
Assessing the Evolving Impact of COVID-19
On March 11, 2020, the World Health Organization declared the coronavirus disease a pandemic. Known
commonly as COVID-19 the global pandemic is ongoing at the time of the publication of this FY21
Approved Budget. The pandemic has caused global social and economic disruption, including the largest
global recession since the Great Depression. The City has not been immune from its effects.
Stay-at-home orders enacted in March of 2020 and the subsequent economic shut down impacted
multiple revenue streams of the City. Swift and prudent financial management allowed the City to
mitigate the impact of the revenue losses and preserve the fund balance, providing more flexibility to deal
with the uncertainties for the FY21 Budget.
As the home of Texas A&M University System’s flagship campus, College Station is highly impacted by
decisions surrounding University operations. On March 10, 2020, the University suspended all in person
classes in the wake of the pandemic. As classes were moved online, the approximately 59,800 spring
semester students that occupy the campus and the many multi-family developments in town did not all
return. The result was a significant drop in the City’s sales tax receipts even after the reopening of the
local businesses. The fall semester and associated sporting events normally bring significant visitors to
the community. On August 19, 2020 classes resumed on the Texas A&M College Station campus. As of
today, the Southeastern Conference has announced it plans to play a conference only football season in
the fall, limiting attendance to a 25% of stadium capacity. While that is good news for our future sales
tax, the University community continues to determine how to mitigate the risks associated with that
decision. Similar work is happening throughout the greater community to determine how best to safely
operate businesses, healthcare, educational services, religious institutions and government services.
The COVID-19 pandemic is causing unprecedented chaos and uncertainty making predicting revenues to
fund the City’s essential services and anticipating future effects particularly difficult. As of August 20, 2020,
around the world, economies are cautiously reopening, but the number of people infected by the virus
continues to rise rapidly. A recent ABC News headline expressed this dilemma well — "Infectious Disease
Experts Don't Know How Bad the Coronavirus Is Going to Get, Either." There is an extremely wide range
of possible outcomes for the FY21 budget with a particularly high degree of uncertainty about the ultimate
trajectory of the pandemic and the path and time needed for a return to a "steady state" in our local area.
Impacts of COVID-19 in the FY21 Budget
As a result of the rapidly changing impacts surrounding the pandemic, the sales tax picture for FY21
continues to be muddied. To develop the FY21 budget a facts and circumstances analysis through July 9,
2020 was used. Risks and effects, including how the City’s management are responding to them, are
based on the facts and circumstances at that time. We prepared multiple sales tax scenarios for the FY21
budget, ranging from a (5.7%) to (16.3%) decrease below the FY20 budgeted sales tax level. Ultimately,
we elected to use the most conservative sales tax projection for the FY21 budget.
While not exhaustive, a list of critical estimates and assumptions and how they are reflected in the FY21
Budget is as follows:
• Overall impact related to sales tax and ad valorem tax as well as service fees on both the near
and long-term financial condition:
6
o Multiple short-term five-year financial forecast scenarios were developed for major
governmental and enterprise funds. Two strategic assumptions were reflected in all
scenarios:
1. Each year must be balanced based on the prior year assumptions.
2. Fund balance could not be used to balance the forecast.
o City management was able to reflect enough mitigation strategies in FY21 to develop a
balanced budget based on the “worst case scenario” as of July 9, 2020 using these
assumptions.
• Overall impact of the pandemic on capital funding and liquidity
o The City’s capital funding plan is reviewed and adjusted annually prior to any bond
issuance. The FY20 bond sale occurred on June 16, 2020 at the start of the pandemic.
Significant reallocation of funds and deferment of projects occurred in early June. During
the FY20 series offering, the City was able to achieve a market outlook of stable and
maintain its bond ratings largely due to strong financial management. The FY21 Budget
reflects a planned debt offering of $51 million, largely supported by the enterprise fee
rates. Continued analysis and adjustment of that plan will occur in spring 2021 based on
the facts and circumstances at that time.
• Impact to assets on the City’s balance sheet
o The City anticipates a significant downward modified accrual adjustment related to sales
tax receipts at the end of FY20. That adjustment was considered when mitigation
strategies for the pandemic were developed. No other contingency adjustments or asset
impairments as a result of the pandemic were considered necessary.
• Impact of remote work arrangements on the City’s ability to maintain operations
o As the provider of public safety, and all major utilities for the citizens, City operations
were deemed essential and some personnel still reported to work during the initial stay-
at-home orders. Personnel in roles where working from home was more feasible
provided services remotely. City buildings re-opened in staggered phases beginning May
1, 2020. .
• Impact of Texas A&M University’s ability to attract and retain students and host events
o The impact of fewer students on campus or no fall football season or additional stay-at
home orders is attempted to be reflected in the sales tax assumptions for October thru
December 2020 in this budget.
• Impact on City operations materially impacted by any constraints on human capital
resources
o On approximately March 16, 2020, the City instituted a hiring freeze on all open positions
that will be carried on through the FY21 fiscal year, assuming the worst case scenario
materializes regarding sales tax. Long term continuation of the hiring freeze will impact
the City’s ability to provide services when the pandemic ends.
• Impact of federal and state grant programs on the FY21 Budget
o The federal and state governments have instituted significant grant relief programs for
businesses and municipalities. As a local government, the City has been expressly
excluded from some relief programs. The CARES Act funding is reviewed regularly for
7
applicability to the City and as eligibility is permitted, funds are applied for. In keeping
with the conservative development of the budget, only the CARES Act funds that have
been received by the City have been recognized. Pending applications that are ultimately
approved will be included as revenue on a future budget amendment.
Ad Valorem Valuations
The total certified net taxable values of property in the City of College Station for 2020 are
$10,079,470,032. This represents an increase of 1.76% over 2019. This includes an estimate of property
value still under protest of $278,388,776. Of the increase to assessed values, $155,887,512 is taxable new
value added to the tax rolls. Existing property values increased by 0.18% over 2019 in total.
Property valuations, which are determined as of January 1, do not reflect the economic impact of the stay-
at-home orders and the COVID-19 pandemic. The 2020 (FY21) property values have increased, although
almost all of the increase in value can be attributed primarily to new value. There is considerable
community pressure to challenge the existing valuations. Therefore certified values reflected in the FY21
budget reflect an estimated reserve that is higher than in prior years.
Percentage of Taxable Market Valuations by Type
Property Tax Rate
To provide for current and future needs of the City, the FY21 Approved Budget includes a tax rate of
53.4618 cents per $100 assessed valuation and which is the same cents per $100 assessed valuation as
the FY20 overall tax rate. With the increase in property valuations discussed above, there is an increase
in revenue to the city of about $930,000 of which $554,000 will go to the General Fund. The remainder
$376,000 will go to the Debt service fund. The approved ad valorem tax rates for FY21 are as follows:
46.9%
17.4%
16.9%
0.0%
2.9%
0.3%
0.6%
15.0%
15.9%
Single Family Multi Family Commercial Minerals
Land Utilities Inventory Exempt Property
8
Current Rate Change Approved FY21
Debt Service Fund 22.1444 (0.5001) 21.6443
General Fund 31.3174 0.5001 31.8175
53.4618 0.0000 53.4618
No New Revenue Rate 49.5757 54.1991
Voter Approval Rate 53.4618 56.9888
*Rates above are stated cents per $100 assessed valuation
The no-new-revenue rate is a benchmark tax rate needed to raise the same amount of maintenance and
operations property taxes on existing property as the previous year, after taking into account changes in
the appraised values. The voter-approval tax rate is the tax rate that requires a city to hold an automatic
election on the November uniform election date if it adopts a rate exceeding this rate.
Modifications to the calculation of the voter-approval maintenance & operations (M&O) rate are
permitted if the taxing unit is affected by a disaster declaration. If the taxing unit qualifies under this
scenario, the "no-new-revenue" M&O rate is multiplied by 1.08. Council directed staff to direct the tax
office to calculate the no-new-revenue rate under this provision at its meeting on July 9, 2020.
9
Tax Rate Comparison
The chart below compares College Station’s combined O&M and Debt tax rate to that of 28 benchmark
cities. All benchmark cities are within the state of Texas and have populations between 75,000 and
150,000. For consistent comparisons the same cities are used each year unless their population moves
beyond those parameters. College Station continues to remain in the lower half of tax rates among the
surveyed cities, moving from the twelfth lowest to the eleventh lowest for FY21.
10
The chart below shows the comparison of the Operations & Maintenance portion of the tax rate for the
same cities. The Operations & Maintenance portion of the tax rate is the portion that pays for the
governmental services like Police and Fire. . College Station is in the lowest third of O&M tax rates among
surveyed cities.
Additional tax rate disclosures can be found on our website at www.cstx.gov.
Sales Tax Revenues
Sales tax is a significant revenue source for the General Fund, accounting for approximately 31.3% of
General Fund revenues.
COVID-19 has dramatically impacted sales tax revenue for FY20 as well as future period estimates. As of
July 9, 2020 McKinsey research indicated that in a muted recovery, it could take more than five years for
the most affected business sectors to get back to the 2019-level contributions to GDP. Accommodation,
retail and food services are among those most-affected sectors and make up approximately 68% of the
College Station sales tax base.
11
The FY20 year-end estimated sales tax revenue included in the Approved Budget is projected to decrease
approximately (5.9%) over sales tax received in FY19 to $28.97 million. The estimated recurring sales tax
is projected to continue to decrease an additional (13.0%) in FY21. Sales taxes are not anticipated to return
to the FY20 budgeted level until FY25.
The above chart reflects sales tax revenues received and estimated (*) to be received by the City
Building Permits and Development
From January 2020 through July 2020, the City issued total permits valued at approximately $229 million.
In 2019, the value of total building permits issued was approximately $257 million. While these values
are an estimate, much of this permitted value will likely turn into new taxable assessed value in the
following years.. The chart below reflects the calendar year to date permit values as of July 2020.
$29.5 $30.7 $29.0
$25.8
$27.8 $28.9 $29.8 $30.4
15.0
20.0
25.0
30.0
35.0
FY18 FY19 FY20*FY21*FY22*FY23*FY24*FY25*Millions of $Sales Tax Revenue
$-
$100
$200
$300
$400
$500
$600
-
500
1,000
1,500
2,000
2,500
3,000
2015 2016 2017 2018 2019 2020*MillionsConstruction Permits per Calendar Year
Commercial Residential Other Value
12
Population
Population within the City limits has steadily grown an average of 2.6% per year since the last census in
2010, with an overall growth of 28.1% since the last census. Because much of the demand for City services
relates to the growth rate of its citizens, the Planning and Development Services department estimates
population monthly between official US Censuses. The estimated City population is 123,968 as of July 31,
2020.
The Texas A&M student population has also steadily grown at 16.9% per year since the last census in 2010.
Spring 2020 enrollment for the University population according to Data and Research Services at Texas
A&M was 59,837 with 81.4% of the student population living “off-campus” in the College Station
community. Due to the concentration of off campus students enrolled in the University, the impact of an
extended closure of University services was considered in the FY21 budget development.
This is a 32% increase in population since 2010, and an 82% increase since 2000. Prior to the pandemic,
population was projected to grow by approximately two to three percent per year over the next five years.
Employment
The City of College Station has benefited from a consistently lower unemployment rate than State or
National levels prior to COVID-19. However, COVID-19 has also impacted this economic indicator.
The Texas A&M Private Enterprise Research Center has developed an index (College Station-Bryan
Business-Cycle Index) that is used monthly to measure the economic performance of the local economy.
The most recent estimate of the CSB Business-Cycle Index (June 2020) is down 4.2% since the beginning
of the calendar year 2020. However, the initial decrease from the pandemic was 18.4% indicating an
economic rebound may be in progress as of June 2020. For 2020 thus far the following are changes in the
key components of the index:
• After rising somewhat in the second half of July, initial unemployment claims in the U.S. have
resumed a steady decline, dropping below one million for the week ending on August 8, the
lowest level recorded since the week ending on March 14.
• Initial claims in Texas and in the College Station-Bryan MSA have declined since the first week of
July.
• The local June unemployment rate of 5.9% was the second lowest among Texas metro areas.
• Air travel has decreased as a result of COVID-19. The number of travelers out of Easterwood
Airport in July 2020 were 35% of the number in July 2019.
• The Business-Cycle Index increased 5.8% from May to June.
2000 Census:
67,890
2010 Census:
93,583
Estimated
population
through July 2020
123,968
13
• Hotel receipts for the first half of 2020 are down $26.6 million, or 50%, compared to the first half
of 2019. Local hotels earned almost 30% of their annual revenues during football season
(September-November) last year.
• Inflation adjusted taxable sales in January through June 2020 were $85 million lower than the
same period in 2019.
Positions in the FY21 Budget
As a service organization, salaries and benefits accounts for the largest percentage of City operating
expenses. College Station is similar to other cities in this respect. In the General Fund alone, approximately
75.7% of total operating and maintenance expenditures are salaries and benefits.
The FY21 Approved Budget reflects the impact positions that were reclassified, reallocated or exchanged
with other departments in order to meet service requirements.
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 temporary/seasonal and part-time non-benefitted
personnel for seasonal programs. Other departments also utilize these types of positions.
Appendix C in the FY21 Approved Budget reflects 1044.75 Full and Part Time positions. That number is
what is needed to provide “normal” service levels. Also included in the FY21 Approved Budget are the
nine (9.0) FTE’s that joined the City on August 1, 2020 from Experience Bryan College Station as the City
of College Station Tourism division of the Economic Development department. These 9.0 FTE’s are funded
by the Hotel Tax Fund and supervised by the Economic Development Department.
14
The significant revenue losses as a result of the COVID-19 pandemic discussed above, necessitated that
the City reduce service levels which impacts the number of FTE’s included in the Approved FY21 budget.
The City has elected to continue a flexible hiring freeze instituted in March 2020 of approximately 55 to
60 positions across all departments. Appendix C does not reflect the positions that were frozen due to
the pandemic. As normal service levels return, those positions will be filled, therefore the position was
not removed from Appendix C. The flexible hiring freeze is being managed by dollar amount rather than
position. The continuation of the hiring freeze will result in a reduction of salary, benefits and overtime
expense of approximately ($2,881,000) across all funds.
Managing the hiring freeze across the City as a whole should provide flexibility to respond to the changing
dynamics of the COVID-19 pandemic.
The graph below does, however, reflect the impact the hiring freeze will have on service levels by
reflecting the total working FTE’s in the City per 1,000 city population. By holding positions vacant,
departments will need to have personnel step up and fill the gap between existing service levels from
2017 to 2020 pre-pandemic levels. Department leadership has indicated that given the uncertainty of the
COVID-19 pandemic, existing staff can fill that gap in the short term. However, should these decreases
continue beyond FY21, there will be significant service level reductions that will be implemented in all
departments to compensate for the manpower loss.
* Approved FY21 FTEs reflects hiring freeze reduction
Compensation and Benefits
COVID-19 has put a strain on our ability to continue with the compensation alignment work that has been
ongoing since 2015. With an 18-24 month hiring freeze that began in March 2020, we are asking many of
our remaining staff to cover multiple roles in a more risky environment and for an extended period.
No holistic annual market adjustment is included in the Approved Budget. Contingency funds have been
set aside for the second half of the year if the economy improves and shifts in a positive direction for
minimal pay plan adjustments. If the economic situation is not improved, the funds can be used for other
critical needs at the time, or not at all. Funds are also included in the base budget to continue the various
step and skill programs.
8.71
8.33
8.45
8.32 8.38
7.93
7.50
7.70
7.90
8.10
8.30
8.50
8.70
8.90
2016 2017 2018 2019 2020 2021 *
Total FTEs per 1,000 Population
15
The FY21 employee health benefit package includes one Preferred Provider Organization (PPO) option
and one High Deductible option. In the FY21 Approved Budget, City premium contributions for these
plans will increase at 9.0%. All other benefit levels are to remain at FY20 levels. Employees will not see an
increase in healthcare premiums in FY21. This investment is another way we attract and maintain the
highest quality public servants across all departments and at all levels of the organization.
Service Level Reductions
In addition to the continuation of the hiring freeze discussed above, departmental leadership has
committed to expense reductions in supplies, professional services, temporary help, travel and training
resulting in expense reductions of ($1,526,000) in the General Fund. This amount includes the
cancellation of approximately ($200,000) in Parks programming. An additional ($966,000) of expenses
was reduced in the Enterprise, Special Revenue and Internal Service Funds.
While this level of decrease is not sustainable in the long term, departmental leadership felt this level of
reduction was the appropriate response for the community given the pandemic. Should these decreases
continue beyond FY21, there will be significant service level reductions that will be implemented that could
possibly include public safety, public works, parks programming, utility services, and other City services.
Below is a summary of the impact of the Service Level Increases / (Decreases) by department. Additional
detail regarding service level changes can be found in the departmental fund summaries of this document.
Department
Expense
Reductions
Hiring Freeze & Overtime
Reductions Total Reductions
Police $ (249,000) $ (493,000) $ (742,000)
Fire (150,000) (152,000) (302,000)
Public Works (225,000) (261,000) (486,000)
Parks and Recreation (311,000) (240,000) (551,000)
Planning & Development (198,000) (210,000) (408,000)
IT (140,000) (276,000) (416,000)
Fiscal Services (16,000) (160,000) (176,000)
General Government (196,000) (236,000) (432,000)
Economic Development Fund (37,000) - (37,000)
Spring Creek Local Government Corp (4,000) - (4,000)
TOTAL - General Fund $ (1,526,000) $ (2,028,000) $ (3,554,000)
Electric $ (518,000) $ (108,000) $ (626,000)
Water / Wastewater (202,000) (616,000) (818,000)
Solid Waste (148,000) - (148,000)
Northgate Parking (73,000) - (73,000)
TOTAL - Enterprise Funds $ (941,000) $ (724,000) $ (1,665,000)
Drainage $ 12,000 $ (65,000) $ (53,000)
Community Development (6,000) - (6,000)
Juvenile Case Manager Fund (4,000) - (4,000)
TOTAL - Special Revenue $ 2,000 $ (65,000) $ (63,000)
Utility Customer Service $ (21,000) $ - $ (21,000)
Fleet Maintenance (6,000) (64,000) (70,000)
16
TOTAL - Internal Service Funds $ (27,000) $ (64,000) $ (91,000)
TOTAL - CITY WIDE $ (2,492,000) $ (2,881,000) $ (5,373,000)
There are a minimum number of Service Level Increases requested by departments this year. These
increase requests are viewed as critical to providing services, reduce a known threat to City data or are
legally required. The Fund or Department Summaries as indicated below provide more detail on the
Service Level increases that are included in the FY21 Approved Budget.
Core Services and Infrastructure - Public Works
• Required - Spill Prevention Control & Countermeasures Plan
• Facility Maintenance - Corrective Increase (Year 7/10)
Sustainable City –Information Technology
• Annual Penetration and PCI Testing
Sustainable City –Human Resources
• Performance Management System
Core Services and Infrastructure/Growth - Water Services
• Water Impact Fee Update
Core Services and Infrastructure/Growth - Wastewater Services
• Wastewater Impact Fee Update
Core Services and Infrastructure/Growth – Drainage
• Storm Drain Clean Out Equipment
Core Services and Infrastructure/Growth – City-Wide Roadway Impact Fee Funds
• Impact Fee 5-Year Update funding, (expenditure included in Streets CIP)
Enterprise Funds
Impact of COVID-19
As a provider of essential utilities, the impact of the COVID-19 pandemic was initially unclear. While the
shuttering of commercial businesses and Texas A&M University students taking classes remotely might
indicate a drop in the demand for services, the City’s experience has been more of a shift in demand from
commercial to residential as opposed to a drop. As the stay-at-home orders have been somewhat lifted,
the demand again appears to be shifting as opposed to dropping.
Economic conditions and high unemployment, however, pose an increased collection risk for utility
services. Thru July 10, 2020 the City has luckily not been impacted by that risk. However, the longer the
pandemic exists and modified stay-at-home orders are in place, the greater the probability that the City
will experience collection issues. A 1.0% increased bad debt collection rate has been reflected as a
modified accrual item in the measurement focus line item for both the FY20 year-end estimate and the
FY21 Approved Budget.
17
Utility Rates
There are no rate increases for the Water, Wastewater or Electric Utilities. Roadway, Solid Waste, and
Drainage fees increase based on the Consumer Price Index – All Urban Areas (CPI-U) to keep pace with
inflation. There is no increase in the CPI Index for these fees.
Utility Transfers
Given the various uncertainties in the General Funds’ two major sources of revenue, ad valorem tax and
sales tax, this budget reflects an increase in the transfer percentage from the electric utility. Increasing
the Electric transfer from 8.0% to 9.0% will provide some stabilization to the revenues for the general fund
in uncertain times.
Capital Projects
Impact of COVID-19
Thoughts about undertaking capital projects during a pandemic are varied and opinionated. The two most
diverse current schools of thoughts are that capital spending will have a boom spurred by federal stimulus
or a bust as tax revenues and user fees dry up. It’s been widely discussed that the infrastructure in the
United States is aging and deteriorating. Repairing existing assets is one way to spur the economy in local
areas.
The City has taken a measured approach when it comes to capital projects for FY21. Significant building
projects including a new City Hall and a major expansion of a wastewater treatment plant on the south
side of College Station are planned to continue. However, the development of a baseball / softball
complex has been deferred until FY23 for now. The final phase of Veteran’s Park & Athletic Complex, a
premier multi-purpose athletic facility has been cancelled.
Capital Budget Process
The City prepares a five-year CIP Budget, which Council reviews as part of the budget process. The CIP
Budget presents all authorized anticipated capital expenses in several sections depending on project type,
services provided, and funding source. As part of the CIP Budget process, the City also analyzes potential
recurring operational costs, determines the appropriate ratio of debt and cash funding, and considers
potential utility rate impacts for relevant projects. The City initiates both major and minor capital projects.
Minor projects cost between $5,000 and $50,000, while major projects cost more than $50,000. Both
project types provide a fixed asset or equipment with a useful life of three or more years.
The Approved Capital Improvements Project Budget for FY21 totals $46.74 million for all funds that
include capital projects. This is a decrease of approximately $24.43 million or a (34.3%) decrease over the
capital budget for FY20. Appropriations carryover from year to year as it typically takes multiple fiscal
years to complete a capital project. The appropriations are intended to provide budget authorization for
the contracts that are expected to be brought to Council for approval in FY21. Associated operating and
maintenance costs needed for the projects that will be operational in FY21 have been included in the
Approved Budget.
Capital Funding
COVID-19 has incentivized capital spending as a result of cheap funds. The Federal Reserve has cut rates
twice on an emergency basis, the first time it has done that since the 2008 financial crisis making financing
of major capital projects inexpensive. The first cut of a half percentage point was on March 3, 2020 and
the second of a full point was on March 15, 2020 which brought the Fed’s overnight borrowing rate for
banks back to near zero. Therefore, borrowing money for projects that can spur the economy becomes
attractive for cities like College Station that have a strong credit rating.
18
The City funds capital projects using Certificates of Obligation (CO) supported by the tax or utility rates
and existing cash reserves to fund capital projects. The City can only issue General Obligation (GO) debt
after a successful citizen referendum.
The City may use debt for:
• Acquisition and development of parks and recreation facilities
• Street construction and rehabilitation
• Design and construction of public buildings (e.g., City offices, libraries, and fire stations)
• Utility infrastructure
• Technology assets with a useful life of not more than 10 years
Capital projects for Streets, Facilities, Technology and Parks are funded from various sources including
existing cash reserves, Hotel Tax Fund reserves and Certificates of Obligation supported by the tax rate.
Capital projects for Electric, Water and Wastewater are funded from various sources including existing
cash reserves and Certificates of Obligation supported by the utility rates.
The City collects impact fees in areas where growth occurs and transfers them to specific projects in those
areas. The City will continue to transfer Water and Wastewater and Transportation Impact Fee revenue
to offset the debt service for capital projects. Transportation impact fees will also be collected, however,
the amount is not significant enough to use on a capital project in FY21. The impact fee studies for
Transportation, Water and Wastewater impact fees are due to be updated in FY21. The cost of those
studies will be charged as an expense to the fees collected and is reflected as a service level increase in
the Approved budget.
19
FY21 Capital Projects
Net appropriations for Capital Projects included in the FY21 Approved Budget are:
FY21
Transfers to Governmental CIP 1,820,000
Transfers to Utility CIP $15,050,000
Total Transfers to CIP 16,870,000
Governmental (Tax Backed) CIP $18,943,624
Utility CIP 10,654,026
Special Revenue CIP 274,000
Total CIP 29,871,652
GRAND TOTAL $46,741,000
Significant Capital Projects with planned activity during FY21 include:
• Streets / Facilities / Technology Projects:
o New City Hall Construction
o Fiber Optic infrastructure
o Francis Dr. PH II Construction
o Southside Safety Improvements Construction
o Royder Road PH II Construction
o W.D. Fitch Rehab PH I and II Design
o Krenek Tap Rehab Design
o Rock Prairie Rd Expansion – SH6 to Bird Pond (formerly only to Medical Way) Design
o Jones Butler Extension and Roundabout Design
o James Parkway/Puryear Rehab Design
• Parks Projects:
o Central Park Pavilion/Restroom
o Central Park Athletic Field Restroom
o Bee Creek Concession/Restroom
o Veteran’s Park Phase 1B
o Memorial Cemetery Maintenance Shop
o Thomas Park Design
• Utility Projects:
o Advanced Metering Infrastructure (Electric)
o 3rd substation transformer and ring bus conversion (Electric)
o 2818 Water Transmission Line Relocation (Water)
o Woodson Village Rehab (Water/WW)
o Lick Creek Parallel Trunkline (WW)
o Bee Creek Parallel Trunkline PH III (WW)
o Utility Service Center Design (E/W/WW)
o Elevated Storage Tower @ Rock Prairie Rd Construction (Water)
o SH40 Water Line Projects Design (Water)
o Jones Butler Rehab Design (Water/WW)
20
o Medical District Interceptors PH II and III Design (WW)
o Carter Creek Blower #2 and #3 Building Replacement Construction (WW)
A complete list of the projects that have been appropriated along with additional details is included in the
budget as well as in the Capital Project Budget Supplement.
Cyberattack Defense
COVID-19 necessitated remote working for a significant number of City personnel. With the increased
number of personnel accessing the City network remotely as well as aging software, the City could have
been vulnerable to a significant attack that might have crippled providing essential services. Prudently,
department leaders recognized this significant risk and prepared appropriately in recent years. The FY20
Budget included a Service level adjustments to enhance Cyber security defense as well as enhanced
firewall and email quarantine software. Regular backups and mandatory cybersecurity training that was
completed prior to the pandemic enhanced security. Lastly, the City maintains a cybersecurity insurance
policy to limit losses if a breach does occur.
Conclusion
The development of this budget has been like no other. This Approved Budget reflects a strategic
approach to accomplishing the community’s goals during a challenging time in College Station’s history.
As the remainder of FY20 and FY21 unfold, the City plans to remain as flexible as possible to deal with the
dynamic effects of the COVID-19 pandemic and resultant economic recession.
21
Net Budget Expenditure Comparison
The table below shows the Approved Net Budgeted Expenditures for FY21. Total expenditures are
budgeted to be $311,496,184. Transfers from the fund balance for capital projects in FY21 are budgeted
to be $16,870,000 and the Approved Capital Budget is $29,871,652. The latter two items will provide a
total of $46,741,652 of new budget appropriation for capital projects.
Fund
Approved FY20
Budget
Approved FY21
Budget
Percent
Change
General Fund $ 84,514,011 $ 81,287,255 -3.82%
Utility Funds 132,503,592 130,587,938 -1.45%
Solid Waste Fund 12,086,366 13,326,601 10.26%
Drainage Fund (O&M) 2,774,535 2,541,736 -8.39%
Roadway Maintenance Fund 4,967,258 4,900,513 -1.34%
Debt Service Fund 20,500,170 19,202,831 -6.33%
Hotel Tax Fund 5,732,546 5,784,590 0.91%
Northgate Parking Fund 1,371,766 1,283,051 -6.47%
Police Seizure Fund 31,576 30,000 -4.99%
System-wide Roadway Impact Fee Funds - - N/A
System-wide Water Impact Fee Fund 290,000 295,000 1.72%
System-wide Wastewater Impact Fee
Fund 1,175,000 2,180,000 85.53%
PEG Access Channel Fee Fund 145,300 145,800 0.34%
Municipal Court Funds 691,165 254,382 -63.20%
Community Development Fund 2,753,614 2,329,710 -15.39%
Spring Creek Local Govt Fund 99,031 92,100 -7.00%
R.E. Meyer Fund 30,000 - -100.00%
TX Ave Cemetery Endowment Fund 3,000 3,000 0.00%
Memorial Cemetery Endowment Fund 42,040 42,040 0.00%
Memorial Cemetery Fund 281,595 467,985 66.19%
Total O&M Expenditures $ 269,992,565 $ 264,754,532 -1.94%
Utilities Transfer to CIP - Utility CIP 12,450,000 15,050,000 20.88%
Northgate Parking to Gen'l Govt CIP 100,000 - -100.00%
SW Roadway Impact to Streets CIP - 520,000 N/A
PEG Access Channel Fee Fund to CIP - 800,000 N/A
Gen'l Fund Transfer to CIP 756,581 500,000 -33.91%
Cash Transfers for CIP $ 13,306,581 $ 16,870,000 26.78%
General Gov’t CIP 20,692,896 18,943,624 -8.45%
Utilities CIP 29,354,778 10,654,026 -63.71%
Community Development CIP 155,916 - -100.00%
Special Revenue CIP 954,693 24,002 -97.49%
Hotel Tax Capital Projects 6,706,223 250,000 -96.27%
Total Capital Expenditures $ 57,864,506 $ 29,871,652 -48.38%
TOTAL $ 341,163,652 $ 311,496,184 -8.70%
22
* Other Funds includes the Memorial Cemetery, Memorial Cemetery Endowment, Water Impact Fee, various Municipal Court, Hotel Tax Capital Projects, PEG Access Fee, Spring Creek Local Government, Police Seizure, Special Revenue CIP, and Texas Avenue Cemetery Endowment Funds. 23
Approved Approved Approved Approved
FY18 FY19 FY20 FY21
Assessed Valuation of Real and Exempt Property 10,544,895,094$ 11,473,158,580$ 12,103,431,252$ 12,266,036,618$
(Based on 100% of Market Value)
Less: Homestead Exemption 0 144,445,601 152,210,126 155,626,621
Less: Exempt Property 1,368,613,146 1,679,190,151 1,799,154,404 1,842,982,423
Less: Other Exemptions 116,780,298 108,584,727 380,250 392,503
Less: Over 65 and Veterans Exemptions 121,144,813 131,355,522 142,423,235 158,529,236
Less: House Bill 366 94,235 94,527
Less: Abatements 6,943,272 6,005,946 4,831,255 0
Less: Proration 7,228,101 601,834 0 0
Less: CHDO 10,237,256 11,370,375 11,522,214 11,914,270
Less: The Med Sold to CHI / St. Joe's 57,944,980
Less: Freeport 11,763,418 13,020,247 13,579,547 17,121,533
Total Exemptions 1,642,804,539 2,094,668,930 2,182,046,011 2,186,566,586
Taxable Assessed Value 8,902,090,555$ 9,378,489,650$ 9,921,385,241$ 10,079,470,032$
Reserve Estimate 282,029,830$ 3.0%‐$ (575,538)$ (117,314)$ (8,460,895)$
Est Total Assessed Value 8,902,090,555$ 9,377,914,112$ 9,921,267,927$ 10,071,009,137$
Freeze Taxable 718,047,694 760,830,607 792,742,161 833,719,060
Transfer Adjustment 1,003,776 1,056,092 686,938 689,455
Freeze Adjusted Taxable 8,183,039,085$ 8,616,027,413$ 9,127,838,828$ 9,236,600,622$
O&M and Debt Service Portion 8,846,949,861$ 9,369,817,378$ 9,917,526,517$ 10,045,832,829$
TIRZ 18/19 Captured Value***55,140,694 8,096,734 2,382,950 21,715,416
Synthetic TIRZ Dartmouth Captured Value NA 275,181 1,358,460 3,460,892
Total*8,902,090,555$ 9,378,189,293$ 9,921,267,927$ 10,071,009,137$
Apply Tax Rate per/$100 Valuation 0.497500/$100 0.505841/$100
Freeze Actual Tax 2,600,008$ 2,851,062$ 2,923,675$ 3,156,128$
Amount lost to Tax Freeze 1,238,804 934,070 1,314,467 5,181,063
Total Tax Levy 46,348,009$ 46,434,418$ 51,722,744$ 52,536,657$
Estimate 100% Collection 46,348,009$ 46,434,418$ 51,722,744$ 52,536,657$
Tax Rate Per Percent Estimated
$100 Valuation Of Levy Taxes
Debt Service **0.216444 40.5%21,222,848$
General Fund **0.318174 59.5%31,179,213$
TIRZ 18***0.534618 100.0%***
TIRZ 19 0.534618 100.0%116,095$
Dartmouth Synthetic TIRZ 0.534618 100.0%18,503$
Proposed Tax Rate 0.534618 100.0%52,536,657$
Analysis of Tax Rate
Fiscal Year 2020‐2021 Certified Values
24
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
FUND Actual Budget Estimate Budget FY20 to FY21
General Fund 83,777,886$ 85,830,416$ 85,830,416$ 85,372,636$ -0.53%
Court Security Fee Fund 46,492 73,336 49,285 53,406 -27.18%
Juvenile Case Mgr. Fee Fund 96,200 90,506 100,592 60,400 -33.26%
Hotel Tax Fund 977,579 1,502,552 1,502,552 4,293,191 185.73%
Community Development Fund 1,485,470 2,753,614 2,753,614 2,329,710 -15.39%
Northgate Parking Fund 888,765 988,140 860,523 838,482 -15.15%
Electric Fund 71,398,185 80,774,611 76,975,149 78,114,004 -3.29%
Water Fund 5,973,570 6,287,281 6,541,534 5,982,410 -4.85%
Wastewater Fund 5,874,338 6,425,392 6,079,432 6,084,694 -5.30%
Solid Waste Fund 8,584,040 9,021,122 8,811,521 8,255,942 -8.48%
Property & Casualty Ins. Fund 229,417 225,056 226,472 225,001 -0.02%
Employee Benefits Fund 73,029 70,684 72,037 71,801 1.58%
Workers' Comp Ins. Fund 169,726 165,929 166,151 165,201 -0.44%
Utility Customer Service Fund 3,164,894 3,208,484 2,964,837 3,290,945 2.57%
Fleet Maintenance Fund 2,435,435 2,527,935 2,490,594 2,517,249 -0.42%
Drainage Maintenance Fund 1,426,650 1,748,055 1,635,874 1,634,151 -6.52%
COMBINED FUND TOTAL 186,601,677$ 201,693,113$ 197,060,584$ 199,289,223$ -1.19%
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
CLASSIFICATION Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits *74,026,887$ 75,768,318$ 74,759,655$ 77,048,023$ 1.69%
Health Insurance 9,918,168 10,913,886 10,794,646 11,467,447 5.07%
Supplies 7,733,223 7,821,445 7,892,421 6,987,909 -10.66%
Maintenance 8,501,959 9,801,322 9,495,521 9,802,260 0.01%
Purchased Services 24,199,272 25,838,049 25,169,002 25,708,250 -0.50%
Legal Notices 40,213 42,897 39,151 38,574 -10.08%
Capital Outlay 1,777,452 4,107,196 3,893,763 2,651,760 -35.44%
Purchased Power/Wheeling Charges 60,208,005 67,200,000 64,817,185 65,370,000 -2.72%
Other Purchased Services 196,497 200,000 199,241 215,000 7.50%
COMBINED FUND TOTAL 186,601,677$ 201,693,113$ 197,060,584$ 199,289,223$ -1.19%
FY20 FY21 % Change in
FY19 Revised Approved Budget from
FUND Actual Budget Budget FY20 to FY21
General Fund 728.50 734.95 733.45 -0.20%
Court Security Fee Fund 0.50 0.75 0.75 0.00%
Juvenile Case Mgr. Fee Fund 1.75 1.25 0.75 -40.00%
Hotel Tax Fund - 13.30 13.30 0.00%
Community Development Fund 3.50 5.00 5.00 0.00%
Northgate Parking Fund 9.00 9.00 9.00 0.00%
Electric Fund 88.50 90.50 90.50 0.00%
Water Fund 42.00 44.00 44.00 0.00%
Wastewater Fund 48.00 46.00 46.00 0.00%
Solid Waste Fund 40.50 41.50 41.50 0.00%
Property & Casualty Ins. Fund 2.50 2.50 2.50 0.00%
Employee Benefits Fund 1.00 1.00 1.00 0.00%
Workers' Comp Ins. Fund 1.50 1.50 1.50 0.00%
Utility Customer Service Fund 19.00 20.00 20.00 0.00%
Fleet Maintenance Fund 17.50 17.50 17.50 0.00%
Drainage Utility Fund 18.00 18.00 18.00 0.00%
COMBINED FUND TOTAL 1,021.75 1,046.75 1,044.75 -0.19%
* Increase in FY21 Base from FY20 Budget = $700,000 STEP; $400,000 TMRS; $800,000 EBCS on board.
City of College Station
All Funds Operations & Maintenance
Summary
EXPENDITURE BY FUND
EXPENDITURE BY CLASSIFICATION
PERSONNEL SUMMARY BY FUND
25
2020‐2021 Approved Annual Budget
Three Year Combined Summary of Revenues & Expenditures
With Comparisons to 2019‐2020 Budget
Governmental Funds Enterprise Funds
General Fund Debt Service (1) Other (2) Utilities Solid Waste
Parking
Enterprise Hotel Tax Community
Development
(3) Court
Funds
Police
Seizure
Parkland
Dedication
(4) Cemetery
Funds Drainage
Roadway
Maintenance
Fee Fund
BEGINNING BALANCE 24,439,767$ 6,679,038$ 1,716,112$ 55,384,029$ 2,317,009$ 781,027$ 16,193,177$ -$ 294,973$ 164,043$ 4,802,024$ 5,087,873$ 2,564,643$ 35,013$
REVENUES:
Ad Valorem Tax 31,018,213 21,222,848 - - - - - - - - - - - -
Sales Tax 25,620,386 - - - - - - - - - - - - -
Other Taxes 2,188,400 - - - - - 1,880,670 - - - - - - -
Licenses & Permits 1,341,000 - - - - - - - - - - - - -
Intergovernmental 592,661 - - - - - - 2,329,710 - - - - - -
Charges for Services 3,464,770 - - 137,073,000 10,926,700 1,090,000 - - - - - - 2,955,000 4,880,000
Fines, Forfeits & Penalties 1,849,000 - 4,449 - - 252,000 - - 169,164 31,358 - - - -
Investment Earnings 290,000 100,000 5,647 130,170 37,093 6,000 2,983 - 10,149 1,739 12,005 12,262 6,000 -
Other 528,472 - - 8,755,773 496,807 6,000 87,800 - - - 500,000 435,844 193,450 34,300
Return on Investment 14,907,000 - - - - - - - - - - - - -
Transfers In - 467,985 - 2,475,000 1,860,000 - - - - - - - - -
Long Term Debt Issuance - - - - - - - - - - - - - -
Total Revenues 81,799,902$ 21,790,833$ 10,096$ 148,433,943$ 13,320,600$ 1,354,000$ 1,971,453$ 2,329,710$ 179,313$ 33,097$ 512,005$ 448,106$ 3,154,450$ 4,914,300$
TOTAL AVAILABLE RESOURCES 106,239,669 28,469,871 1,726,208 203,817,972 15,637,609 2,135,027 18,164,630 2,329,710 474,286 197,140 5,314,029 5,535,979 5,719,093 4,949,313
EXPENDITURES:
General Government 7,912,509 - - - - - - - - - - - - -
Fiscal Services 4,161,643 - - - - - - - 247,242 - - - - -
Police 24,605,885 - - - - - - - - 30,000 - - - -
Fire 20,393,977 - - - - - - - - - - - - -
Planning & Development Services 4,328,442 - - - - - - - - - - - - -
Public Works 7,771,094 - - - - - - - - - - - 1,634,151 4,587,704
Parks & Recreation 9,132,191 - - - - - - - - - - 45,040 - -
Information Services 5,771,371 - - - - - - - - - - - - -
Library 1,295,524 - - - - - - - - - - - - -
Utilities - - - 90,181,108 - - - - - - - - -
Solid Waste - - - - 10,115,942 - - - - - - - -
Parking Enterprise - - - - - 838,482 - - - - - - -
Community Development - - - - - - - 2,149,047 - - - - - -
Outside Agency Funding 1,541,617 - - - 46,731 - 461,678 180,663 - - - - - -
Debt Service - 19,661,816 - 21,178,634 354,050 - - - - - - 467,985 - -
Utility Transfer to the General Fund - - - 13,266,000 1,641,000 - - - - - - - - -
Contingency 952,500 - - 386,834 71,811 53,378 10,721 - - - - - 108,779 35,000
Internal Services - - - - - - - - - - - - - -
Self-Insurance - - - - - - - - - - - - - -
Other Exp/Other Transfers (82,823) 9,000 818,357 4,601,280 224,612 300,000 5,312,191 - - - - - 402,400 101,379
General & Administrative Transfers (6,496,675) - 3,617 3,449,082 872,455 91,191 - - - - 18,115 - 505,185 176,430
CIP Expenditures - - - - - - 250,000 - - - - - - -
Transfers to CIP Funds 500,000 - - 15,050,000 - - - - - - - - - -
Total Expenditures 81,787,255$ 19,670,816$ 821,974$ 148,112,938$ 13,326,601$ 1,283,051$ 6,034,590$ 2,329,710$ 247,242$ 30,000$ 18,115$ 513,025$ 2,650,515$ 4,900,513$
Measurement Focus Incr (Decr)(1,370,730) (110,659) (29,350) (48,800)
Change in Fund Balance 12,645 2,120,018 (811,878) (1,049,725) (116,660) 70,949 (4,063,137) - (67,929) 3,097 493,890 (64,919) 474,585 (35,013)
ENDING FUND BALANCE 24,452,413$ 8,799,056$ 904,234$ 54,334,304$ 2,200,349$ 851,976$ 12,130,040$ -$ 227,044$ 167,140$ 5,295,914$ 5,022,954$ 3,039,228$ -$
(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, 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, Equipment Replacement, IT Replacement, and Fleet Replacement.
*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
26
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) Self
Insurance All Funds All Funds FY 2020-2021 FY 2019-2020 FY 2019-2020
FY 2018-2019
(Budget Basis
Actuals)
4,604,653$ 121,837$ 76,174$ 921,992$ -$ 62,073,446$ 42,830,379$ 20,887,914$ 9,755,314$ 261,730,437$ (30,643,228)$ 231,087,209$ 677,594,787$ 677,594,787$ 628,666,223$
- - 134,598 - - - - - - 52,375,659 - 52,375,659 51,627,614 51,622,991 46,864,864
- - - - - - - - - 25,620,386 - 25,620,386 30,276,546 27,544,686 30,733,040
- - - 195,020 - - - - - 4,264,090 - 4,264,090 8,307,920 5,589,946 8,547,064
- - - - - - - - - 1,341,000 - 1,341,000 1,693,250 1,771,986 1,633,240
- - - - - - - - - 2,922,371 - 2,922,371 3,590,053 3,477,414 3,028,568
2,410,000 - - - - - - - - 162,799,470 - 162,799,470 164,904,490 164,073,881 162,366,371
- - - - - - - - - 2,305,971 - 2,305,971 4,376,960 3,766,305 5,438,986
8,750 1,250 500 2,308 - 139,851 32,500 33,100 45,954 878,261 - 878,261 3,594,399 3,198,242 7,089,609
- - - - - 1,391,050 348,250 258,250 4,040,793 17,076,789 - 17,076,789 24,386,991 26,893,086 31,375,839
- - - - - - - - - 14,907,000 - 14,907,000 13,056,000 13,056,000 12,192,339
- - - - - 1,820,000 15,050,000 12,736,880 13,628,681 48,038,546 (48,038,546) - 63,461,773 63,522,253 78,300,996
- - - - - 16,090,000 35,140,000 2,063,000 - 53,293,000 - 53,293,000 68,235,000 68,235,000 81,710,051
2,418,750$ 1,250$ 135,098$ 197,328$ -$ 19,440,901$ 50,570,750$ 15,091,230$ 17,715,428$ 385,822,542$ (48,038,546)$ 337,783,996$ 437,510,996$ 432,751,788$ 469,280,968$
7,023,403 123,087 211,272 1,119,320 - 81,514,347 93,401,129 35,979,144 27,470,742 647,552,979 (78,681,774) 568,871,205 1,115,105,783 1,110,346,575 1,097,947,191
- - - 145,800 - - - - - 8,058,309 - 8,058,309 7,695,039 8,131,310 6,472,749
- - - - - - - - - 4,408,885 - 4,408,885 8,425,557 8,275,978 7,364,006
- - - - - - - - - 24,635,885 - 24,635,885 24,924,007 24,148,951 24,354,609
- - - - - - - - - 20,393,977 - 20,393,977 20,408,580 20,240,460 20,036,091
- - - - - - - - - 4,328,442 - 4,328,442 4,658,507 4,368,142 4,266,402
- - - - - - - - - 13,992,949 - 13,992,949 27,327,258 27,731,761 26,421,121
- - - - - - - - - 9,177,231 - 9,177,231 10,887,712 9,416,631 9,495,679
- - - - - - - - - 5,771,371 - 5,771,371 6,065,622 6,228,023 4,595,281
- - - - - - - - - 1,295,524 - 1,295,524 1,287,929 1,290,260 1,249,630
- - - - - - - - - 90,181,108 - 90,181,108 118,035,089 118,035,089 122,091,818
- - - - - - - - - 10,115,942 - 10,115,942 1,353,867 1,353,867 1,641,788
- - - - - - - - - 838,482 - 838,482 224,400 224,400 473,521
- - - - - - - - - 2,149,047 - 2,149,047 4,576,750 4,622,292 3,554,427
- - - - - - - - - 2,230,689 - 2,230,689 5,124,302 4,660,583 4,590,303
- - - - - - - - - 41,662,485 - 41,662,485 40,900,368 40,900,368 39,101,062
- - - - - - - - - 14,907,000 - 14,907,000 13,056,000 13,056,000 12,192,339
- - - - - - 850,000 219,425 153,721 2,842,169 (373,146) 2,469,023 965,000 837,366 -
- - - - - - - 12,325,361 - 12,325,361 (12,325,361) - 3,920,839 5,712,307 9,386,839
- - - - - - - - 18,874,001 18,874,001 (18,874,001) - 17,674,890 17,739,890 15,925,459
2,475,000 - - - - 318,750 168,700 50,000 77,250 14,776,096 (5,461,290) 9,314,806 $7,423,873 $7,085,544 $4,428,578
- 5,887 - - - 802,749 423,058 - - (148,906) - (148,906) 6,599,059 6,599,059 6,034,518
- - - - - 19,642,125 24,262,268 - - 44,154,393 - 44,154,393 80,631,450 77,196,818 28,612,301
520,000 - - 800,000 - - - - - 16,870,000 (16,870,000) - 13,306,581 13,456,581 37,395,649
2,995,000$ 5,887$ -$ 945,800$ -$ 20,763,624$ 25,704,026$ 12,594,786$ 19,104,972$ 363,840,440$ (53,903,798)$ 309,936,642$ 425,472,679$ 421,311,680$ 389,684,170$
- (1,559,539) (30,668,233)
(576,250) (4,637) 135,097 (748,472) - (1,322,723) 24,866,723 2,496,444 (1,389,544) 20,422,560$ 5,865,252 26,287,812 12,038,317 11,440,108 79,596,797
4,028,403$ 117,200$ 211,271$ 173,520$ -$ 60,750,723$ 67,697,102$ 23,384,358$ 8,365,770$ 282,152,998$ (24,777,976)$ 257,375,021$ 689,633,104$ 689,034,895$ 677,594,787$
Total Revenues 284,490,996$ -$ 284,490,996$
Transfers In 48,038,546 (48,038,546) -
Long Term Debt Issuance 53,293,000 - 53,293,000
Decr/(Incr) in Fund Balance (20,422,560) (5,865,252) (26,287,812)
Total Appropriations 365,399,982$ (53,903,798)$ 311,496,184$
27
City of College Station
Fiscal Year Comparison Summary
FY21 Approved FY21 Approved Net Operating % Change
Fiscal Year 2020‐2021 Total Funds Total Appropriation Net and Capital from Prior
Approved Budget Available of Funds Transfers Budget Fiscal Year
General Fund 105,739,669$ 90,570,470$ (9,283,215)$ 81,287,255$ ‐3.82%
Debt Service Fund 28,469,871 19,670,816 (467,985) 19,202,831 ‐6.33%
Economic Development Fund 1,861,971 719,597 (719,597) ‐ ‐
Spring Creek Local Govt Fund (202,869) 92,100 ‐ 92,100 ‐7.00%
Municipal Court Funds 541,392 254,382 ‐ 254,382 ‐63.20%
Police Seizure Fund 197,140 30,000 ‐ 30,000 ‐4.99%
Utility Funds 188,767,972 133,062,938 (2,475,000) 130,587,938 ‐1.45%
Solid Waste Fund 15,637,609 13,326,601 ‐ 13,326,601 10.26%
Northgate Parking Fund 2,135,027 1,283,051 ‐ 1,283,051 ‐6.47%
Hotel Tax Fund 17,914,630 5,784,590 ‐ 5,784,590 0.91%
Community Development Fund 2,329,710 2,329,710 ‐ 2,329,710 ‐15.39%
R.E. Meyer Fund ‐ ‐ ‐ ‐ ‐
East Medical District TIRZ #19 Fund 184,117 ‐ ‐ ‐ ‐
Dartmouth TIRZ Fund 27,155 ‐ ‐ ‐ ‐
PEG Access Channel Fee Fund 319,320 145,800 ‐ 145,800 0.34%
Insurance Funds 27,470,742 19,104,972 (19,104,972) ‐ ‐
Utility Customer Service Fund 3,829,623 3,450,351 (3,450,351) ‐ ‐
Internal Services Funds 32,149,521 9,144,435 (9,144,435) ‐ ‐
Drainage Fund (O&M)5,719,093 2,541,736 ‐ 2,541,736 ‐8.39%
Roadway Maintenance Fund 4,949,313 4,900,513 ‐ 4,900,513 ‐1.34%
Roadway Impact Fee Funds 1,626,814 ‐ ‐ ‐ ‐
City‐Wide Water Impact Fee Fund 376,838 295,000 ‐ 295,000 1.72%
City‐Wide Wastewater Impact Fee Fund 4,499,751 2,180,000 ‐ 2,180,000 85.53%
TX Ave Cemetery Endowment Fund 1,946,846 3,000 ‐ 3,000 0.00%
Memorial Cemetery Endowment Fund 1,585,116 42,040 ‐ 42,040 0.00%
Memorial Cemetery Fund 2,004,017 467,985 ‐ 467,985 66.19%
Subtotal of Operations & Maintenance 450,080,388$ 309,400,087$ (44,645,555)$ 264,754,532$ ‐1.94%
Utility Funds Transfer to CIP ‐ Utility CIP 15,050,000 15,050,000 ‐ 15,050,000 20.88%
Utility Funds Transfer to CIP ‐ Gen'l Gov't CIP ‐ ‐ ‐ ‐ ‐
Northgate Parking to Gen'l Gov't CIP ‐ ‐ ‐ ‐ ‐
R.E. Meyer Fund Transfer to Gen'l Gov't CIP ‐ ‐ ‐ ‐ ‐
SW Roadway Impact to Streets CIP 520,000 520,000 ‐ 520,000 ‐
Community Development Transfer to CIP ‐ ‐ ‐ ‐ ‐
PEG Access Channel Fee Fund Transfer to CIP 800,000 800,000 ‐ 800,000 ‐
General Fund Transfer to CIP 500,000 500,000 ‐ 500,000 ‐33.91%
Capital Transfers to CIP 16,870,000$ 16,870,000$ ‐$ 16,870,000$ 26.78%
General Government Capital Imp. Proj.81,514,347$ 20,763,624$ (1,820,000)$ 18,943,624$ ‐8.45%
Utility Capital Improvement Projects 93,401,129 25,704,026 (15,050,000) 10,654,026 ‐63.71%
Community Development Capital Imp Proj.‐ ‐ ‐ ‐ ‐
Special Revenue Capital Imp. Proj.5,437,116 24,002 ‐ 24,002 ‐97.49%
Hotel Tax Capital Imp Proj 250,000 250,000 ‐ 250,000 ‐96.27%
Subtotal of Capital Expenditures 180,602,592$ 46,741,652$ (16,870,000)$ 29,871,652$ ‐48.38%
Totals 647,552,980$ 373,011,739$ (61,515,555)$ 311,496,184$ ‐8.70%
FY20 Approved FY20 Approved Net Operating % Change
Fiscal Year 2019‐2020 Total Funds Total Appropriation Net and Capital from Prior
Approved Budget Available of Funds Transfers Budget Fiscal Year
General Fund 107,012,250$ 93,730,505$ (9,216,494)$ 84,514,011$ 0.93%
Debt Service Fund 27,235,766 20,781,766 (281,596) 20,500,170 1.09%
Economic Development Fund 1,760,738 776,597 (776,597) ‐ ‐
Spring Creek Local Govt Fund (162,112) 99,031 ‐ 99,031 ‐
Municipal Court Funds 979,593 691,165 ‐ 691,165 155.69%
Police Seizure Fund 129,402 31,576 ‐ 31,576 5.25%
Utility Funds 190,109,524 133,968,592 (1,465,000) 132,503,592 10.55%
Solid Waste Fund 14,309,000 12,086,366 ‐ 12,086,366 12.26%
Northgate Parking Fund 1,768,167 1,471,766 (100,000) 1,371,766 ‐22.47%
Hotel Tax Fund 15,534,555 5,732,546 ‐ 5,732,546 5.44%
Community Development Fund 2,753,614 2,753,614 ‐ 2,753,614 35.07%
R.E. Meyer Fund 30,000 30,000 ‐ 30,000 ‐
East Medical District TIRZ #19 72,819 ‐ ‐ ‐ ‐
Dartmouth TIRZ 16,098 ‐ ‐ ‐ ‐
PEG Access Channel Fee Fund 1,025,102 145,300 ‐ 145,300 44.71%
Insurance Funds 26,350,846 18,161,559 (18,161,559) ‐ ‐
Utility Customer Service Fund 3,440,113 3,326,098 (3,326,098) ‐ ‐
Internal Services Funds 13,134,944 6,445,466 (6,445,466) ‐ ‐
Drainage Fund (O&M)3,397,805 2,774,535 ‐ 2,774,535 36.98%
Roadway Maintenance Fund 5,795,004 4,967,258 ‐ 4,967,258 5.91%
Roadway Impact Fee Funds 663,340 ‐ ‐ ‐ ‐
City‐Wide Water Impact Fee Fund 324,334 290,000 ‐ 290,000 ‐3.95%
City‐Wide Wastewater Impact Fee Fund 4,462,761 1,175,000 ‐ 1,175,000 257.27%
TX Ave Cemetery Endowment Fund 1,881,719 3,000 ‐ 3,000 ‐98.03%
Memorial Cemetery Endowment Fund 1,460,552 42,040 ‐ 42,040 170.53%
Memorial Cemetery Fund 1,990,991 281,595 ‐ 281,595 3.20%
Subtotal of Operations & Maintenance 425,476,925$ 309,765,375$ (39,772,810)$ 269,992,565$ 7.02%
Utility Funds Transfer to CIP ‐ Utility CIP 12,450,000 12,450,000 ‐ 12,450,000 ‐52.05%
Utility Funds Transfer to CIP ‐ Gen'l Gov't CIP ‐ ‐ ‐ ‐ ‐
Northgate Parking to Gen'l Gov't CIP 100,000 100,000 ‐ 100,000 ‐60.00%
R.E. Meyer Fund Transfer to Gen'l Gov't CIP ‐ ‐ ‐ ‐ ‐
SW Roadway Impact to Streets CIP ‐ ‐ ‐ ‐ ‐
Community Development Transfer to CIP ‐ ‐ ‐ ‐ ‐
General Fund Transfer to CIP 756,581 756,581 ‐ 756,581 414.64%
Capital Transfers to CIP 13,306,581$ 13,306,581$ ‐$ 13,306,581$ ‐64.15%
General Government Capital Imp. Proj.111,152,597$ 21,549,477$ (856,581)$ 20,692,896$ ‐60.47%
Utility Capital Improvement Projects 98,024,067 41,804,778 (12,450,000) 29,354,778 233.24%
Community Development Capital Imp Proj.155,916 155,916 ‐ 155,916 ‐67.26%
Special Revenue Capital Imp. Proj.5,010,581 954,693 ‐ 954,693 ‐77.91%
Hotel Tax Capital Imp Proj 6,706,223 6,706,223 ‐ 6,706,223 40.09%
Subtotal of Capital Expenditures 221,049,384$ 71,171,087$ (13,306,581)$ 57,864,506$ ‐18.20%
Totals 659,832,890$ 394,243,043$ (53,079,391)$ 341,163,652$ ‐5.27%
10/13/2020 8:03
28
BUDGET DEVELOPMENT, FUND STRUCTURES AND
DOCUMENT ORGANIZATION
Budget Development
The strategic planning and budget processes are integrated to ensure that policy direction is implemented
through the budget cycle. Fiscal control is at the department level in the General Fund and at the fund
level for other funds. The development of the budget begins early in the calendar year. The process
continues through the spring and summer as departments assess needs.
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 target budgets are distributed to the departments that are designed to reflect a “bottom’s up”
approach to budgeting. Target budgets reflect ongoing salary and departmental expenditures needed in
order for the departments to provide services at the same level as the prior year.
Departments review and analyze their budgets based on operational assessments of service
requirements, Council directives and anticipated changes to costs of providing services. Any material
changes in services, both increases and decreases are submitted for consideration through a process
called service level adjustments (SLAs).
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) items that change existing service levels in light of fluctuating
demands or economic changes. Service Level adjustments can either increase or decrease the base
budget; d) other items of general value to the City, such as replacements of efficiencies or improved
services.
Lead by the Finance Director, Department Directors review each SLA and make recommendations to the
City Manager on which to include in the Approved Budget in order to prepare a balanced budget. The
budget was prepared conservatively. Final budget recommendations are included in the Approved Budget
which is reviewed and discussed by City Council in budget workshops in July. Changes, as directed by
Council, are reflected in the approved budget version voted on by Council. During the fiscal year, the
Budget can be amended as situations materialize. A description of the budget amendment process can
be found in the Fiscal and Budgetary Policy statements in Appendix F.
Fund Structures
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 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 at Appendix G-10.
29
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, which is the same basis used for financial statement reporting.
Revenues are recognized when they are both measurable and available. 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 liability is incurred, with a few exceptions. Exceptions can be found in the Financial Policies
Appendix F-1.
• Major Governmental Funds
o 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.
o The Debt Service Fund accounts for the financial resources accumulated for the payment of
general government principal, interest and related costs on long-term debt. General
government debt is paid primarily from taxes levied by the City. The fund balance of the Debt
Service Fund is restricted exclusively for general government debt service payments.
o 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.
o The Facilities and Technology Capital Projects Fund accounts for the costs of municipal
facility projects and improvements made with funds primarily provided by proceeds from the
sale of long term debt and cash contributions.
• Non-Major Governmental Funds
o Economic Development, Efficiency Time Payment Fee and the Spring Creek Local Government
Corporation funds are considered non-major Governmental Funds. These funds are budgeted
as distinct funds and prepared using the same accounting basis as major governmental funds.
• Non-Major Governmental Capital Projects Funds
o Non-major governmental capital projects funds are used to account for financial resources to
be used for the acquisition, construction or repair of Parks facilities. 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. 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
30
Enterprise funds account for the acquisition, operation, and maintenance of government facilities and
services that are self-supported by user fees. The 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 (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. The City’s
enterprise funds are listed below.
• Major Enterprise Funds
o 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.
o 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.
o 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
o The City’s Solid Waste Fund and Northgate Parking Fund are non-major enterprise funds.
Internal Service Funds
Internal service funds account for services provided to other departments within the City. 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.
Budget Document Organization
This book is presented in three sections: the Executive Summary, Fund Sections, and Appendices.
• Executive Summary
o Includes the Transmittal Letter and Executive Summary. The Executive Summary section
provides a general overview of the Approved budget and identifies key changes from the prior
year.
• Fund Sections
o An overview of various services provided and resources available organized by major fund
type (Governmental, Enterprise, Special Revenue, and Internal Service).
o Fund summaries include:
• Actual prior year (FY19) revenues and expenses (operational and non-departmental).
• FY20 revised budget through Budget Amendment #1
31
• FY20 revenue and expenditure year-end estimates as of May 31, 2020, except General
Fund revenues which are through July 15, 2020.
• FY21 Approved Base Budget.
• FY21 Approved Service Level Adjustments (SLAs).
• FY21 Approved Budget.
• Percentage change in the Budget year over year (FY20 to FY21).
o Department summaries for funds incurring Operations & Maintenance (O&M) expenses
include:
• Financial details of each department division.
• Summary of expenditures by classification type (e.g. salaries, supplies, maintenance,
purchased services, etc.).
• Summary of full time equivalent personnel (FTE’s) within the department.
o A strategic plan for each City department. Strategic plans include:
• The mission statement, goals, issues and needs, plans of action, and key performance
indicators for each department.
• Reflects the primary services that departments provide and ties those to specific
elements from the City’s Strategic Plan as directed by the City Council.
• Includes specific key performance indicators to measure departmental service levels.
o Capital Improvements Program (CIP) summaries include:
• A narrative description of the ongoing projects
• A five year summary of the plan including:
Budget appropriations from inception with FY21 appropriations listed
separately
Projected expenditures from inception with FY20 through FY26 listed
separately by year.
Estimated additional future years O&M costs anticipated for each major
capital project.
• Appendices
o Supplemental information to meet specific Charter requirements
o Statistical overview of the community
o Detailed supplemental schedules of personnel, major revenues, debt schedules, and SLAs
o Fiscal and Budgetary Policies
o City Strategic Plan
o Glossary
32
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
Court Technology Fee Fund
Court Security Fee Fund
Juvenile Case Manager Fee Fund
Police Seizure Fund
Parkland Dedication Funds
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
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 Funds
System-wide Impact Fee
Fund - Wastewater
System-wide Impact Fee
Fund - Water
Roadway Maintenance Fee
Fund
Fun For All Playground Fund
General Fund
(Major Fund)
Dartmouth Synthetic TIRZ
Fund
Fleet Replacement Fund
IT Replacement Fund
33
Strategic Planning and Budget Process – FY21
January Budget Analysts meet 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.
Begin preparation of the Salary and Benefits portion of the budget.
Budget Staff prepares and distributes 1st quarter financial reports and departmental forecasts.
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.
March Budget Analysts prepare Department and Fund summaries and finalize budget amounts for fixed
costs.
Budget Analysts develop and analyze forecasts and preliminary rate models.
Budget department kicks off new budget year with City departments.
Budget Analysts meet with City Departments to review/discuss/revise CIP budget submissions.
Budget Analysts begin preliminary work with Departments and assist Departments in preparing
their budget submission.
April Target Budget and Service Level Adjustments (SLAs) forms are sent out to Departments.
Continue analysis and preparation of the CIP budget.
Department budgets are due back to the Budget Office.
Budget Analysts analyze and review base budget requests, requests for increases in funding via
SLAs, as well as budget reduction submittals with departments.
Budget Analysts prepare and distribute 2nd quarter financial reports and departmental forecasts.
May Budget Analysts and Capital Projects Department meet with City Manager to review proposed CIP.
Budget Analysts prepare Proposed Budgets and work with Department Directors and City Manager
to discuss budget requests and service levels.
June Budget Congress is held with Department Directors to review submitted SLAs.
Budget Analysts and Capital Project Department present the proposed CIP to the City Manager’s
Office.
Budget Analysts prepare Proposed Budget Document.
July City Manager and departments finalize SLAs.
City Council participates in a Mid-Year Strategic Plan Review.
Budget is presented to City Council.
Budget workshops are conducted during scheduled Council meetings to review proposed Operating
and Capital Improvement Program budgets.
Budget Analysts prepare and distribute 3rd quarter financial reports and departmental forecasts.
August Required Tax Notices are published.
Required Public Hearings are conducted.
Council adopts Budget and Tax Rate.
Prepare Approved Budget Document and Approved Capital Improvement Programs Document.
September Continue to prepare Approved Budget Document and Approved Capital Improvement Programs
Document.
October Distribute Budget Document.
November-
December
Budget Analysts prepare and distribute 4th quarter financial reports and departmental forecasts.
Conduct Departmental Reviews and Special Projects.
Monitor Budget.
Request for CIP budget submissions sent out to Departments.
34
General Fund
The General Fund is the chief operating fund and primary governmental fund of the City of College Station that
includes: Public Safety (Police & Fire), Public Works, Parks & Recreation, Planning & Development, Information
Technology, Fiscal Services, and General Government.
Fiscal and Budgetary Policy serves as a guide to enable the City to achieve a long‐term stable and positive financial
condition for the City.
Impact of COVID‐19
The COVID‐19 pandemic brought immediate and ongoing economic disruption to the United States. From a City
perspective, containment efforts have translated into significant loss in revenue and have impacted FY20 and
FY21. In the General Fund, revenue impacts include reduced sales taxes, reduced mixed beverage taxes, and
reduced revenues in ancillary services. City strategies to mitigate the effects of COVID‐19 include a hiring freeze
and expense reductions in supplies, professional services, and travel and training. Mitigation strategies are
discussed in the Budget Transmittal Letter and Executive Summary sections of the budget document.
Revenues
FY20 revised budget is $82,684,282. However, sales tax volatility makes that estimate tenuous. FY21 approved
budgeted revenues are $81,799,902 which is below the FY20 year‐end estimate due to the continued impact of
COVID‐19.
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.
Property (Ad Valorem) Taxes – anticipated revenues are based on the operations and maintenance
(O&M) tax rate per $100 valuation. Property tax revenue accounts for 37.9% of the total General Fund
revenue.
Sales Tax – includes sales tax and mixed beverage taxes. Revenue estimates are based on analysis of
historical revenues and expected future retail sales, employment, and economic factors. Sales tax is the
second‐largest revenue stream in the General Fund.
Other Taxes – includes franchise taxes for phone, cable, oil & gas, and natural gas.
Licenses and Permits ‐ consists primarily of Planning & Development permits with an expected decrease
in FY21 vs the FY20 year‐end estimate.
Charges for Services – includes miscellaneous charges and fees from various departments within the
General Fund, including Police, Fire, and Parks & Recreation. The FY21 budget for Charges and Services
is higher than the FY20 year‐end estimate in the anticipation the return of Parks & Recreation programs
in Summer FY21.
Fines, Forfeits, and Penalties ‐ mostly includes ticket and court fines from Municipal Court generated
primarily through traffic citations. Fines, forfeits, and penalties are estimated to be down in FY20, and a
decrease in anticipated in FY21 vs FY20. These decreases are related to COVID‐19 effects in the City.
Intergovernmental Revenues ‐ reimbursements from Easterwood Airport, Texas A&M University, and
College Station Independent School District for traffic control and various state and federal agreements
are included as Intergovernmental Revenue. Reimbursements from the City of Bryan, Texas A&M
University, and Brazos County for a portion of the Joint Emergency Operations Center’s Staff Assistant
position are also reflected here as revenue.
Investment Earnings ‐ estimated at $290,000 for FY21 due to the low interest rates nationwide.
35
Utility Transfers to the General Fund – these transfers are in‐lieu of franchise fee revenue since the City
owns the utilities. The FY21 budget reflects an increase in the transfer percentage from the Electric
Utility of 1% up to the policy amount.
Miscellaneous Revenues – includes such items as fiber lease income, sale of scrap metal, proceeds from
sales of real estate, and other miscellaneous non‐operating revenue. The FY21 estimated revenue is less
than the FY20 year‐end estimates due to the proceeds from sale of real estate received in FY20.
Expenditures
Departmental expenditures include expense and salary and benefit reductions as a result of a hiring freeze that
began in March 2020. The Executive Summary discusses the City’s strategies to mitigate the effects of COVID‐19
on the local economy in more detail. There are departmental summaries for each function of the General Fund
that detail expenditures by classifications.
Non‐departmental expenditures include:
General and administrative transfers that reflect the recovery of the costs associated with the
administrative services provided by service departments within the General Fund to other funds.
Interfund transfers includes both transfers into the General Fund as well as transfers out of the General
Fund to other funds.
Public Agency funding
Consulting Services
Capital Outlay/Project Transfers
Contingency
See Appendix I for detail discussion of non‐departmental expenditures.
A total of 733.45 positions are authorized in the FY21 General Fund budget. There are no new positions in the
FY21 budget. A full listing of personnel can be found in Appendix C.
36
City of College Station
General Fund Summary
FY20 FY20 FY21 % Change
FY19 Revised Year‐End Approved Budget
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance $24,033,874 $24,328,349 $24,328,349 $24,439,767
Revenues
Ad Valorem Taxes $26,432,523 $30,250,473 $30,058,484 $31,018,213 2.5%
Sales Tax 30,733,040 27,544,686 28,953,720 25,620,386 ‐7.0%
Other Taxes 2,580,205 2,164,242 2,341,659 2,188,400 1.1%
Licenses & Permits 1,633,241 1,771,985 1,825,509 1,341,000 ‐24.3%
Charges for Services 3,735,557 3,085,411 3,076,511 3,464,770 12.3%
Fines & Penalties 2,362,308 1,954,996 1,918,303 1,849,000 ‐5.4%
Intergovernmental 585,506 529,693 670,865 592,661 11.9%
Investment Earnings 757,250 322,155 250,329 290,000 ‐10.0%
Rents, Royalties and Contributions 184,543 100,600 36,319 173,045 72.0%
Other Revenue 319,895 224,654 151,378 226,705 0.9%
Utility Transfer 12,192,339 13,056,000 13,056,000 14,907,000 14.2%
Misc Non‐Operating 637,932 1,679,387 1,462,740 128,722 ‐92.3%
Total Revenues $82,154,339 $82,684,282 $83,801,818 $81,799,902 ‐1.1%
Total Funds Available $106,188,212 $107,012,631 $108,130,167 $106,239,668 ‐0.7%
Expenditures:
Police Dept $24,330,249 $24,117,375 $24,123,599 $24,605,885 2.0%
Fire Dept 20,036,101 20,240,460 20,240,459 20,393,977 0.8%
Public Works Dept 9,348,645 9,420,377 9,420,377 7,771,094 ‐17.5%
Parks & Recreation Dept and Recreation Program 9,526,025 9,049,695 9,049,668 9,132,191 0.9%
Library 1,249,630 1,290,260 1,290,260 1,295,524 0.4%
Planning & Development Sv Dept 4,180,089 4,244,414 4,258,129 4,328,442 2.0%
Information Technology Dept 4,595,279 6,228,023 6,228,023 5,771,371 ‐7.3%
Fiscal Services Dept 3,987,924 4,324,652 4,357,074 4,161,643 ‐3.8%
General Government Dept 6,654,041 6,915,159 6,915,157 7,912,509 14.4%
Pay Plan Contingency ‐ 95,366 150,000 620,000 550.1%
Total Operating Expenditures $83,907,982 $85,925,781 $86,032,746 $85,992,636 0.1%
Transfers:
G&A Transfers In ($5,312,333) ($5,956,767) ($5,956,767) (6,496,675) 9.1%
Interfund Transfers (217,384) (3,259,727) (3,053,181) (2,786,540) ‐14.5%
Total Transfers (Sources) Uses ($5,529,718) ($9,216,494) ($9,009,948) (9,283,215) 0.7%
Other (Sources) Uses
Public Agency $1,467,695 $1,593,487 $1,593,487 $1,541,617 ‐3.3%
Consulting Services 65,546 50,000 50,000 101,000 102.0%
Capital Outlay/Project Transfers 568,781 3,148,720 3,148,720 3,102,717 ‐1.5%
Contingency ‐ 232,000 250,000 332,500
Total Other (Sources) Uses $2,102,022 $5,024,207 $5,042,207 $5,077,834 1.1%
Total Expenditures & Transfers $80,480,287 $81,733,494 $82,065,005 $81,787,255 0.1%
Total Increase (Decrease)$1,674,052 $950,788 $1,736,813 $12,646
Measurement Focus Increase (Decrease)(1,379,577) (350,000) (1,625,395)
Ending Assigned and Unassigned Fund Balance $24,328,349 $24,929,136 $24,439,767 $24,452,413
37
‐2286540
#REF!
Ad Valorem Taxes
37.92%
Sales Tax
31.32%
Other Taxes
2.68%
Licenses & Permits
1.64%
Charges for Services
4.24%
Fines & Penalties
2.26%Intergovernmental
0.72%Investment Earnings
0.35%
Rents, Royalties and
Contributions
0.21%
Other Revenue
0.28%Utility Transfer
18.22%
Misc Non‐Operating
0.16%
General Fund ‐ Revenues
Police Dept
28.82%
Fire Dept
23.89%
Public Works Dept
9.10%
Parks & Recreation Dept
and Recreation Programs
10.70%
Library
1.52%Planning & Development Sv
Dept
5.07%
Information Technology
Dept
6.76%
Fiscal Services Dept
4.87%
General Government Dept
9.27%
General Fund ‐ Department Expenditures
38
EXPENDITURE BY DEPARTMENT
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Police 24,329,238$ 24,117,375$ 24,117,375$ 24,605,884$ 2.03%
Fire 20,036,091 20,240,460 20,240,460 20,393,977 0.76%
Public Works***9,348,645 9,420,377 9,420,377 7,771,095 -17.51%
Parks and Recreation 6,475,664 6,401,284 6,401,284 6,543,440 2.22%
Recreation Programs*3,050,362 2,648,412 2,648,412 2,588,751 -2.25%
Library 1,249,630 1,290,260 1,290,260 1,295,524 0.41%
Planning and Development Services 4,180,085 4,244,414 4,244,414 4,328,442 1.98%
Information Technology 4,595,281 6,228,023 6,228,023 5,771,371 -7.33%
Fiscal Services 3,988,432 4,324,652 4,324,652 4,161,643 -3.77%
General Government***6,524,460 6,915,159 6,915,159 7,912,509 14.42%
TOTAL 83,777,886$ 85,830,416$ 85,830,416$ 85,372,636$ -0.53%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget fromActualBudgetEstimateBudgetFY20 to FY21
Salaries & Benefits 54,875,001$ 54,876,104$ 54,876,104$ 56,387,216$ 2.75%
Health Insurance 7,197,844 7,800,248 7,800,248 8,081,784 3.61%
Supplies 3,436,324 2,910,915 2,915,093 2,812,359 -3.39%
Maintenance 5,284,978 6,054,963 6,054,963 5,874,413 -2.98%
Purchased Services 12,509,590 13,170,449 13,166,271 11,956,603 -9.22%
Capital Outlay 328,230 778,778 778,780 111,355 -85.70%
Indirect Costs** - 36,242 36,240 - -100.00%
G&A Expense (Rec Programs)145,919 202,716 202,716 148,906 -26.54%
TOTAL $83,777,886 $85,830,416 $85,830,416 $85,372,636 -0.53%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Police 220.50 222.50 222.50 0.00%
Fire 160.00 166.00 166.00 0.00%
Public Works***60.00 60.00 51.00 -15.00%
Parks and Recreation 64.35 62.55 61.55 -1.60%
Recreation Programs 46.40 45.90 45.90 0.00%
Library - - - -
Planning and Development Services 45.50 45.50 45.50 0.00%
Information Technology 31.50 31.50 31.50 0.00%
Fiscal Services 46.00 46.75 46.75 0.00%
General Government***54.25 54.75 62.75 14.61%
TOTAL 728.50 735.45 733.45 -0.27%
***Capital Projects Operations Division was moved from Public Works to the General Government Department effective in FY20.
City of College Station
General Fund
Operations & Maintenance Summary
*The Recreation Fund was collapsed into the General Fund in FY15 and is reflected as Recreation Programs, but is located within the
Parks & Recreation Department.
**Indirect Costs include administrative Parks & Recreation costs allocated to the Recreation Programs In previous years, indirect costs
represented a decrease in General Fund Parks & Recreational administrative costs. These costs now net with Recreation Programs
39
FY20 FY21 FY22 FY23 FY24 FY25
Year‐End Approved
Estimate Budget Forecasted Forecasted Forecasted Forecasted
Beginning Fund Balance $24,328,349 $24,439,767 $24,452,413 $25,208,033 $25,157,840 $25,763,456
TOTAL REVENUES $83,801,818 $81,799,902 $83,792,755 $85,870,089 $88,271,101 $90,666,995
Total Operating Expenditures $86,032,746 $85,992,636 $87,047,995 $88,807,877 $90,626,578 $90,646,903
Total Transfers (Sources) Uses ($9,009,948) ($9,433,215) ($6,868,213) ($7,067,645) ($7,273,083) ($7,484,707)
Total Other (Sources) Uses $5,042,207 $5,227,834 2,857,353 4,180,050 4,311,990 4,537,928
TOTAL EXPENDITURES $82,065,005 $81,787,255 83,037,135 85,920,282 $87,665,486 $87,700,124
Measurement Focus Increase (Decrease)(1,625,395)
Ending Assigned and Unassigned Fund Balance $24,439,767 $24,452,413 $25,208,033 $25,157,840 $25,763,456 $28,730,327
Add: Assigned Fund Balances
820,000 $2,040,000 3,260,000 3,260,000 3,260,000 3,260,000
625,000 625,000 625,000 625,000 625,000 625,000
‐‐
2,732,249 2,732,249 3,596,214 3,951,987 4,272,236 4,759,242
239,736 239,736 239,736
256,581 ‐
One and a Half Cents
Gain on Sale of Business Park Land
Fire Base Pay Salary Realignment
Additional reserve for Bond Rating
Tyler Credits from UB Cancellation
TIRZ 18 Transfers
Street Light Savings 500,000 ‐
IT Replacement Transfer 2,000,000
ASSIGNED FUND BALANCE 5,173,566 7,636,985 7,720,950 7,836,987 8,157,236 8,644,242
Ending Unassigned Fund Balance $19,266,201 $16,815,428 $17,487,084 $17,320,853 $17,606,220 $20,086,085
Unassigned Reserve % 23.48%20.59% 20.18% 19.46% 19.40%22.22%
City of College Station
General Fund
Five Year Forecast
40
POLICE DEPARTMENT
CITY OF COLLEGE STATION
City Manager
Deputy City Manager
Chief of Police
Professional Standards
Policy, Accreditation
and Planning
Internal Affairs
Field Operations Bureau Chief
Uniform Patrol Division
K9 Unit
Northgate Unit
Traffic
Operations
Operational
Support Bureau
Chief
Criminal Investigations
Crime Analysis
Joint Terrorism
Task Force
Training & Recruiting
Special Operations
Special Events
Community
Enhancement
Public
Information
Budget
Administrative
Services Bureau
Chief
Technical
Services
Public Safety Communications
Information
Services
Support Services
Administrative
Support
Specialist
Administrative
Support and
Grants
41
Police Department
The Police Department provides a number of services that help keep the
community safe. Services include: 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; criminal investigation for the investigation of
reported crimes; animal control; communications and emergency medical dispatch
support for police, fire, and EMS; and a recruiting and training division that serves
as a support and training function for the Department.
The Police Department has 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. However, in spite of
these needs, the Police Department found sustainable cuts which could be made to their budget to help the City
face the financial difficulties created by COVID-19. These cuts include reducing budgeted overtime primarily by
lowering the number of special events the Police Officers attend; reducing purchased services including travel and
training; and reducing supplies including weapons & ammunition, clothing supplies, and vehicle supplies.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
Salaries and Benefits - $ (257,000) $ (257,000)
Health Insurance - (60,000) (60,000)
Overtime (176,000) (176,000)
Supplies - (80,000) (80,000)
Maintenance - (11,000) (11,000)
Purchased Services - (158,000) (158,000)
Police SLA Total $ - $ (742,000) $ (742,000)
83,167 87,688
72,005
85,416
116,160
2015 2016 2017 2018 2019 est.
Calls for Service
Public
Initiated
62%
Officer
Initiated
8%
Report Only
(Records)
1%
Comms Only
(Dispatch)
19%
Admin
10%
Calls for Service by Category
42
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Uniform Patrol $10,920,180 $11,239,203 $11,335,568 $11,866,668 5.58%
Police Administration 2,412,301 1,334,195 1,334,195 1,339,796 0.42%
Criminal Investigation 3,260,400 3,365,635 3,269,270 3,478,757 3.36%
Recruiting and Training 1,108,327 1,136,956 1,136,956 1,226,085 7.84%
Support Services 3,041,677 3,089,115 3,089,115 3,109,452 0.66%
Communications 2,103,292 1,947,353 1,947,353 1,736,281 -10.84%
Jail 566,924 - - - -
Special Operations 309,257 263,037 263,037 248,384 -5.57%
Information Services 606,879 596,090 596,090 467,415 -21.59%
Community Enhancement - 981,906 981,906 966,067 -1.61%
Technology Services - 163,885 163,885 166,979 1.89%
TOTAL $24,329,238 $24,117,375 $24,117,375 $24,605,884 2.03%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits $18,422,067 $18,337,346 $18,337,346 18,779,956 2.41%
Health Insurance 2,344,516 2,501,709 2,501,709 2,585,324 3.34%
Supplies 946,333 678,302 682,480 738,831 8.92%
Maintenance 395,348 419,474 419,474 431,023 2.75%
Purchased Services 2,160,682 2,029,552 2,025,374 2,070,245 2.01%
Capital Outlay 60,292 150,992 150,992 505 -99.67%
TOTAL $24,329,238 $24,117,375 $24,117,375 $24,605,884 2.03%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Police Administration 17.00 14.00 14.00 0.00%
Uniform Patrol 106.50 108.50 108.50 0.00%
Criminal Investigation 32.00 33.00 33.00 0.00%
Recruiting and Training 9.00 9.00 9.00 0.00%
Support Services 6.00 8.00 8.00 0.00%
Communications 28.00 28.00 28.00 0.00%
Jail 11.00 - - -
Special Operations 1.00 1.00 1.00 0.00%
Information Services 10.00 10.00 10.00 0.00%
Community Enhancement - 9.00 9.00 0.00%
Technology Services - 2.00 2.00 0.00%
TOTAL 220.50 222.50 222.50 0.00%
City of College Station
Police
Department Summary
43
POLICE DEPARTMENT STRATEGIC PLAN
I. Mission Statement
To protect and serve with excellence.
II. Top Departmental Goals for FY21
1. Goal: Reduce Crime
a. Issue: One of our key goals as a Police Department is crime reduction. As the city
grows and becomes more diverse, the types and frequency of crime also increases.
These increased demands challenge our limited staffing in the communications
center and on patrol. The outcome is more reactive work with limited time for pro-
active crime prevention strategies. The Criminal Investigations Division also feels
the strain as the complexity of the investigations has become more technology
driven.
b. Plan of Action: Commit to a long term plan to increase sworn and professional
civilian staffing resources to recommended levels. Annually re-evaluate
department needs using the same quantitative methodology as was used to create
the initial report for sworn staffing.
c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity
2. Goal: Reduce the Fear of Crime
a. Issue: Reducing the fear of crime is correlated to reducing crime and the same
factors can impact both variables. While crime reduction is our first priority,
reduction of the fear of crime is also important to our citizens and visitors. It is
important that we provide an accurate picture of the crime in our community.
b. Plan of Action: We have employed several strategies to accomplish reducing the
fear of crime in the community. We have and will continue to utilize our
Community Enhancement Unit to keep our officers informed of crime trends. The
social media officer will continue to work with the community on awareness of
crime and strategies to help harden the target so they don’t become victims.
c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity
3. Goal: Build and Maintain Effective Partnerships
a. Issue: Police work stands upon a foundation of public trust. In order to build and
maintain that trust, we must continually build and maintain effective partnerships
with our community.
b. Plan of Action: We will continue to utilize a variety of opportunities to engage our
community. In order to best achieve this goal, our department will focus our
efforts to build partnerships through all staff in the organization. We will need to
continue the pursuit of necessary staffing to enable the proactive time necessary
to best facilitate the success in achieving this goal.
c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity
4. Goal: Improve the Overall Quality of Life in the Community
a. Issue: The citizens of College Station have become accustomed to a high quality
service from their police department. The service level we provide is what builds
the partnerships necessary for our success and these partnerships help us reduce
44
POLICE DEPARTMENT STRATEGIC PLAN
crime and the fear of crime. However, as growth and demands of the City continue
to increase and resources required to respond to these demands falls short, we
must look for ways to change our service delivery models in order to be able to
sustain core services.
b. Plan of Action: We continue to identify efficiencies in order to respond to the
increasing demands of the City. We have recently implemented an online portal
called Desk Officer Reporting System (DORS) that allows citizens to self-report a
select group of offenses online. This frees up officer time to focus upon other
duties. We have also implemented a program wherein we utilized Police Assistants
to respond to cold calls in the field where we have typically had officers respond.
While certain complainants may not receive a police officer response, they will
receive a quicker response than waiting on an officer’s limited availability. The
citizens of today also appreciate the flexibility of reporting their offenses through
online portals or over the phone.
c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity
45
POLICE DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
*FY20 Q4 and FY21 Q1 are projected values
46
FIRE DEPARTMENT
CITY OF COLLEGE STATION
City Manager
Deputy City Manager
Fire Chief
Emergency Management
Coordinator
Staff Assistant
Assistant Chief
Administration & Support
Business Specialist
Battalion Chief Admin
Captain Accreditation
Recruiting /PIO
Contracts Procurement
Supply Quartermaster
Battalion Chief Training &
Compliance
Battalion Chief EMS & Safety
Assistant Chief Operations
A-Shift Battalion Chief
Station Personnel
Captains
Driver/Operators
Paramedic II
Firefighters
B-Shift Battalion Chief
Station Personnel
Captains
Driver/Operators
Paramedic II
Firefighters
C-Shift Battalion Chief
Station Personnel
Captains
Driver/Operators
Paramedic II
Firefighters
Fire Marshal
Deputy Fire Marshals
Civilian Fire Inspector
Community Risk Reduction
47
Fire Department
The Fire Department provides services to College Station, Texas A&M University, and participates in an automatic
aid program with the City of Bryan that encompasses rural areas of Brazos County via mutual aid agreements.
Fire Department contains: 166 employees that include 147 firefighters and paramedics on shift and 19 staff
positions, 16 staffed emergency response vehicles that include ladder trucks, ambulances, and engines, Six
stations located throughout the City, unstaffed capabilities include hazmat, wildland, water rescue specialty
vehicles.
The basic services provided by the Fire Department include:
Fire response
Emergency medical response
Community risk reduction, including fire prevention services,
commercial fire and life safety inspections and fire prevention
training at local schools and various functions,
Hazardous material response
Arson investigation
Emergency management
The Fire Department’s approach to the FY21 budget is to simplify,
collapse, and properly allocate funds to best manage the current
programs and projects. In FY21 Fire will have two divisions, Emergency
Management and Emergency Operations that will allow Fire to better manage programs and operations.
Beginning mid‐March 2020, the department reduced all non‐essential spending in response to COVID‐19.
The FY21 budget includes the following service level adjustments:
Service Level Adjustments One‐Time Recurring Total
Salary and benefits reduction ‐$ (140,000)$ (140,000)$
Health Insurance ‐ (12,000) (12,000)
Supplies reductions ‐ (9,000) (9,000)
Maintenance reallocations ‐ 21,000 21,000
Purchased Services reductions ‐ (162,000) (162,000)
Fire SLA Totals ‐$ (302,000)$(302,000)$
48
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Fire Administration 1,244,887$ 1,041,388$ 1,041,388$ -$ -100.00%
Emergency Management 259,206 279,938 279,938 288,590 3.09%
Emergency Operations 17,201,172 17,579,517 17,579,517 20,105,387 14.37%
Fire Prevention 762,829 796,385 796,385 - -100.00%
Fire Training 567,996 543,232 543,232 - -100.00%
TOTAL $20,036,091 $20,240,460 $20,240,460 $20,393,977 0.76%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 14,892,608$ 15,044,062$ 15,044,062$ 15,446,016$ 2.67%
Health Insurance 1,715,868 1,893,131 1,893,131 1,927,672 1.82%
Supplies 802,525 715,939 715,939 684,497 -4.39%
Maintenance 315,541 598,150 598,150 403,744 -32.50%
Purchased Services 2,161,390 1,988,578 1,988,578 1,931,448 -2.87%
Capital Outlay 148,158 600 600 600 0.00%
TOTAL $20,036,091 $20,240,460 $20,240,460 $20,393,977 0.76%
PERSONNEL
FY20 FY20 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Fire Administration 9.00 9.00 - -100.00%
Emergency Management 2.00 2.00 2.00 0.00%
Emergency Operations 141.00 147.00 164.00 11.56%
Fire Prevention 6.00 6.00 - -100.00%
Fire Training 2.00 2.00 - -100.00%
TOTAL 160.00 166.00 166.00 0.00%
City of College Station
Fire
Department Summary
49
FIRE DEPARTMENT STRATEGIC PLAN
I. Mission Statement
Excellence through Service.
CSFD will create a community free from preventable harm; we will create order anywhere there is
chaos.
II. Top Departmental Goals for FY21
1. Goal: Invest in Administrative Support Staff
a. Issue: Improve work productivity and maintaining compliance with state and federal
laws.
b. Plan of Action:
Increase administrative staff with positions for full time Purchaser/Billing,
Administrative staff assistance, and training assistants to reduce associated field
personnel overtime, increase efficiency of professional development.
Re‐allocate current vacant positions to reduce training and personnel costs, and
increase productivity.
c. Strategic Initiative(s):
The city will seek grants and other outside funding.
The city protects life and property in times of emergency.
The city will attract and retain professional staff and be an employer of choice.
2. Goal: Strengthening EMS
a. Issue: Enhancing EMS education to streamline and improve service delivery
b. Plan of Action:
Hire a full‐time EMS Educator/Clinical coordinator.
Recruit for certified, experienced paramedics to reduce training and personnel
costs while increasing productivity.
Supplement and optimize Paramedic Field Training Officer program.
We must improve our processes in order for our people to meet future challenges
c. Strategic Initiative(s):
• The city will set fees at appropriate levels to recover the costs of service delivery.
• The city will attract and retain professional staff and be an employer of choice.
• The city will plan for, maintain, and invest in the infrastructure, facilities, services,
personnel, and equipment needed to meet projected needs and opportunities.
3. Goal: Support Operational Initiatives
a. Issue: More overtime hours, training, equipment, and supplies are needed to support
our mission
b. Plan of Action:
Qualify and quantify funding for federally mandated FLSA overtime.
Qualify and quantify funding for operational initiatives to support core services that
have never been properly budgeted.
To purchase equipment, supplies, and technology to provide the highest quality of
customer service while reducing organizational exposure and liability.
50
FIRE DEPARTMENT STRATEGIC PLAN
Support the ever‐increasing requirements for training and to meet the expectations
of the citizens of College Station for the health, safety, and general well‐being of the
community.
c. Strategic Initiative(s):
The city will use technology to effectively and efficiently deliver services.
The city protects life and property in times of emergency.
The city will plan for, maintain, and invest in the infrastructure, facilities, services,
personnel, and equipment needed to meet projected needs and opportunities.
51
FIRE DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)
Reliability of First Due Units on EMS Calls
Benchmark: 80%
This KPI measures the percentage of time a unit is available to arrive first on the
scene for an EMS call in their district. The department tracks whether a unit is
first‐in to a medical call in their district and when a unit from another district
must be utilized. When a unit is not first‐in, it indicates that the unit was
committed to another call.
This KPI can be impacted by the department planning for the strategic
deployment of resources (personnel, apparatus, and stations) as College Station
grows in population density, and medical call volumes increase.
By increasing reliability within each fire district, the department ensures units
will be available and nearby when emergencies happen.
The benchmark for this KPI is 80% reliability.
Objective: City Council Goal III ‐ Core Services and infrastructure
50%
55%
60%
65%
70%
75%
80%
85%
90%
95%
100%
FY19Qtr1 FY19Qtr2 FY19Qtr3 FY19Qtr4 FY20Qtr1 FY20Qtr2
Reliability of First Due Units on EMS Calls
Benchmark: 80%
District 1 District 2 District 3 District 4 District 5 District 6 Benchmark
52
PUBLIC WORKS
CITY OF COLLEGE STATION
City Manager
Assistant City
Manager
Director
City Traffic
Engineer
Traffic
Engineering
Traffic Signals
Traffic Signs &
Markings
Assistant
Director
Operations
Administration
Drainage
Maintenance
Facility
Maintenance
Fleet
Maintenance
Landscape &
Irrigation
Maintenance
Solid Waste &
Recycling
Collections
Street
Maintenance
53
Public Works Department
The Public Works Department consists of the following divisions: Administration,
Drainage Maintenance, Facility Maintenance, Fleet Maintenance, Landscape &
Irrigation Maintenance, Solid Waste & Recycling Collections, Street Maintenance,
Traffic Engineering, Traffic Signals, and Traffic Signs & Markings.
The department consists of 119 full-time equivalent employees with 51 being
funded in the General Fund. The department also is funded by the Solid Waste Fund,
Fleet Maintenance Fund, and the Drainage Utility Fund.
Capital Projects Operations division moved to the General Government Department
as of FY21.
Beginning mid-March 2020, the department reduced all non-essential spending in response to COVID-19. Streets
Maintenance work planned for FY20 was performed by the Roadway Maintenance Fund.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
Salary and Benefits Reduction $ - $ (249,000) $ (249,000)
Health Insurance - (12,000) (12,000)
Supplies Reduction - (19,000) (19,000)
Spill Prevention Control & Countermeasure plan 10,000 - 10,000
Corrective Maintenance Building Funds 25,000 - 25,000
Maintenance Reductions - (246,000) (246,000)
Purchased Services- Budget Reallocations - 5,000 5,000
Public Works SLA Totals $ 35,000 $ (521,000) $ (486,000)
303
310
319.01
326.97
337.69 341 342.62
280
290
300
310
320
330
340
350
FY14 FY15 FY16 FY17 FY18 FY19 FY20 BaseCenterline Miles MaintainedFiscal Year
City Maintained Centerline Miles
54
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Public Works Administration 764,826$ 734,228$ 734,228$ 777,233$ 5.86%
Traffic Engineering 500,253 551,886 551,886 553,833 0.35%
Facilities Maintenance 1,942,060 2,715,567 2,715,567 1,821,434 -32.93%
Capital Projects 983,312 952,395 952,395 - -100.00%
Streets Maintenance 3,115,054 2,443,163 2,443,163 2,634,400 7.83%
Traffic Signs and Markings 670,410 603,590 603,590 492,251 -18.45%
Landscape and Irrigation Maintenance 508,275 583,400 583,400 607,311 4.10%
Traffic Signals 864,455 836,148 836,148 884,633 5.80%
TOTAL $9,348,645 $9,420,377 $9,420,377 $7,771,095 -17.51%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 3,867,716$ 3,723,052$ 3,723,052$ 2,886,737$ -22.46%
Health Insurance 626,758 659,403 659,403 596,008 -9.61%
Supplies 302,075 195,005 195,005 226,357 16.08%
Maintenance 2,191,255 1,561,548 1,561,548 1,833,016 17.38%
Purchased Services 2,360,840 3,091,369 3,091,369 2,228,977 -27.90%
Capital Outlay - 190,000 190,000 - -100.00%
TOTAL $9,348,645 $9,420,377 $9,420,377 $7,771,095 -17.51%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Public Works Administration 6.00 6.00 6.00 0.00%
Traffic Engineering 3.00 3.00 3.00 0.00%
Facilities Maintenance 9.00 9.00 9.00 0.00%
Capital Projects *9.00 9.00 - -100.00%
Streets Maintenance 20.00 20.00 20.00 0.00%
Traffic Signs and Markings 4.00 4.00 4.00 0.00%
Landscape and Irrigation Maintenance 3.00 3.00 3.00 0.00%
Traffic Signals 6.00 6.00 6.00 0.00%
60.00 60.00 51.00 -15.00%
*
City of College Station
Public Works
Department Summary
Beginning in FY21 the Capital Projects Operations Division was moved to the General Government department.
55
PUBLIC WORKS DEPARTMENT 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 FY21
1. Goal: Compose and complete the Public Works Spill Prevention Control and
Countermeasures (SPCC) Plan at a smaller cost than the previous 5-year plan
a. Issue: Maintain regulatory compliance with limited personnel
b. Plan of Action: Review previous SPCC plan and begin composition prior to the
anticipated start date of the secondary containment capital project
c. Strategic Initiative(s): Core Services and Infrastructure
2. Goal: Complete implementation of Cityworks to help streamline the facility maintenance
work order system
a. Issue: Maintain facility infrastructure and track assets
b. Plan of Action: Determine asset register and utilize mobile devices
c. Strategic Initiative(s): Core Services and Infrastructure
3. Goal: Complete implementation of FASTER software.
a. Issue: Manage fleet assets, inventory, and productivity metrics
b. Plan of Action: Continue configuration and training
c. Strategic Initiative(s): Core Services and Infrastructure
4. Goal: Utilization of new sign printer technology to operate more effectively and efficiently
a. Issue: Reduce cost and time for fabricating signs
b. Plan of Action: Complete installation and training on sign printer
c. Strategic Initiative(s): Core Services and Infrastructure
5. Goal: Implement a storm water inspection program to identify projects as part of our asset
management program
a. Issue: Infrastructure is mainly underground and has not been inspected since
installation
b. Plan of Action: Use new trailer and camera system
c. Strategic Initiative(s): Core Services and Infrastructure
56
PUBLIC WORKS DEPARTMENT STRATEGIC PLAN
Time To Respond To Traffic Signal Error
Traffic signals may experience errors due to weather events or
equipment failure. It is imperative to return these traffic signals back to
normal operation as quickly as possible. Traffic signals are monitored
and traffic signal technicians are available 24/7 to address these errors.
This measure is the time required for a technician to respond to a traffic
signal issue.
Strategic Goal: City Council Goal III - Core Services and Infrastructure
47.0
38.0 39.0
0.0
10.0
20.0
30.0
40.0
50.0
FY19 Q4 FY20 Q1 FY20 Q2MinutesGoal: 60 Minutes
Single Stream Residential Recycling Diversion Rate
Single strean residential recycling is in place to divert recyclable
materials from being landfilled. To calculate the diversion rate
percentage, the total amount of municipal solid waste (provided by the
Brazos Valley Solid Waste Management Agency, Inc.) and the total
recycled material (provided by Brazos Valley Recycling, Inc.) are used.
The diversion rate is the percentage of materials kept out of the landfill.
Objective: City Council Goal III - Core Services and Infrastructure
29.6
23.4 21.2
0.0
5.0
10.0
15.0
20.0
25.0
30.0
35.0
FY19 Q4 FY20 Q1 FY20 Q2Diversion Rate (%)Goal: 30 Percent
Roadway Pavement Condition Index
The pavement condition index (PCI) is a numerical index between 0 and
100, which is used to indicate the general condition of a roadway
pavement. This measure is a network average PCI for residential,
collector, and arterial roadways owned and maintained by the City of
College Station. The reported measure includes pavement degradation
over time, maintenance work, and roadway capital project completions.
Objective: City Council Goal III - Core Services and Infrastructure
86 86 86
87 87 87
90 90
91
83
84
85
86
87
88
89
90
91
92
FY19 Q4 FY20 Q1 FY20 Q2Pavement Condition IndexGoal: 85
Residential Collector Arterial
57
PARKS AND RECREATION
CITY OF COLLEGE STATION
City Manager
Deputy City
Manager
Director
Assistant Director
Recreation
Aquatics
Community
Centers
Community
Events
Athletics &
Tourism
Athletics
Tourism
Marketing
Administration Parks O&M
East District
South District
West District
Cemetery
Projects & Assets
GIS
Library
58
Parks and Recreation Department
The Parks and Recreation Department (PARD) is responsible for maintenance and improvement of 1,476 acres of
parks and facilities spread throughout the city. This includes 35.5 miles of walking trails, 44 exercise stations, 58
play units, 28 swing structures, 3 dog parks, 1 skate park, 10 ponds, 2 pools, 2 splash pads, 3 community/recreation
centers, 2 municipal cemeteries and the Ringer Library. A listing of all City parks and the amenities offered at each
park is included in the Appendix G‐9.
Administration Division is the primary point of contact for customers,
provides administrative support to the department, emergency shelter
operations, graphics support, marketing and website administration, and
Projects and Assets which coordinates the design and administration of
capital improvement projects in the Parks General CIP Fund and Parkland
Dedication Funds.
Parks Operations and Cemetery Divisions are 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.
Recreation Division is responsible for the City’s Special Events, Community, Recreation, and Aquatics Programs.
Each program has a fully costed budget, which includes revenue, direct costs, indirect administrative costs, field
costs, and General and Administrative transfers as detailed on the following pages. This division also coordinates
Special Facilities‐Heritage events. Additional budget, including a part‐time position, is included in the City
Secretary’s Office budget for Heritage events.
Athletics and Tourism Division oversees all of the City’s Sports programs, each of which has a fully costed budget,
including; revenue, direct costs, indirect administrative costs, field costs, and General and Administrative
transfers as detailed on the following pages. This division is also tasked with attracting and hosting tourism events
as well as assisting with tourism activities related to Economic Development. Successful tourism events include
annual 7 on 7 tournaments, the Texas Amateur Athletic Federation’s (TAAF) Games of Texas, and Cowart Sports
events.
Larry J. Ringer Library operates in collaboration with the City of Bryan, which provides staffing for the Library.
This facility closed in November 2018 during construction of a 12,000 square foot addition to the existing 16,000
square foot building and reopened in late 2019.
59
Departmental Response to COVID‐19:
Early into the COVID‐19 pandemic, the City began taking steps to mitigate the loss of sales tax and other
revenues. These mitigation strategies included requesting departments to cease all non‐essential spending and
a hiring freeze that will continue into FY21.
With the issuance of the stay‐at‐home orders issued by Governor Abbott, many special events, sports activities
and rec center programs had to be cancelled or scaled back. The Parks and Rec Department is projected to be
roughly 10% below their expense budget for FY20. These projected budget savings are a result of programming
cancellations, reduction of PTNB positions, travel, overtime, supplies, professional services and the continued
vacancy of 2 positions that were approved on the FY20 SLA.
As the Governor has issued reopening strategies, the parks department has worked tirelessly with local health
officials and tournament organizers to ensure safety guidelines and protocols laid out by the governor and the
Centers for Disease Control and Prevention are met or exceeded, however reductions in programs and events
will carry into FY21.
Fleet replacements of $172,500 are planned for FY21. Additional information on the items to be replaced can be
found with the Fleet Replacement Fund Summary in this document.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One‐Time Recurring Total
Salaries and Benefits ‐ $ (228,000) $ (228,000)
Health Insurance ‐ (12,000) (12,000)
Supplies ‐ (102,000) (102,000)
Maintenance ‐ (42,000) (42,000)
Purchased Services ‐ (166,000) (166,000)
Other (1,000) (1,000)
Parks and Recreation SLA Total $ ‐ $ (551,000) $ (551,000)
60
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Administration 666,947$ 703,943$ 703,943$ 613,870$ -12.80%
Recreation 525,172 378,550 378,550 856,026 126.13%
Athletics & Tourism 633,260 119,569 119,569 144,986 21.26%
Parks Operations 4,249,004 4,706,171 4,706,171 4,434,395 -5.77%
Cemetery 401,280 493,052 493,052 494,163 0.23%
TOTAL $6,475,664 $6,401,284 $6,401,284 $6,543,440 2.22%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 3,264,431$ 3,090,944$ 3,090,944$ 3,186,717$ 3.10%
Health Insurance 635,218 683,049 683,049 692,276 1.35%
Supplies 636,779 519,805 519,805 441,804 -15.01%
Maintenance 860,968 984,273 984,273 881,323 -10.46%
Purchased Services 2,023,503 1,827,928 1,827,928 1,892,283 3.52%
Capital Outlay 46,675 337,016 337,016 10,400 -96.91%
Indirect Costs (991,911) (1,041,730) (1,041,730) (561,363) -46.11%
TOTAL $6,475,664 $6,401,284 $6,401,284 $6,543,440 2.22%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Administration 7.00 7.00 7.00 0.00%
Recreation 2.60 2.60 2.60 0.00%
Athletics & Tourism 3.25 0.95 0.95 0.00%
Parks Operations*47.50 47.00 46.00 -2.13%
Cemetery 4.00 5.00 5.00 0.00%
TOTAL 64.35 62.55 61.55 -1.60%
*In response to COVID-19, construction of the Texas Independence Ballpark at Midtown has been delayed, as a result the 2 part time
positions approved on FY20 SLA's are being eliminated in FY21 until completion of the park.
City of College Station
Parks and Recreation
Department Summary
61
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Sports Programs 1,114,865$ 1,129,279$ 1,129,279$ 786,814$ -2.03%
Recreation Centers 1,046,421 928,097 928,097 1,003,283 -9.44%
Aquatics 776,479 511,377 511,377 751,970 -3.32%
Instruction 112,597 79,660 79,661 46,684 -55.74%
TOTAL $3,050,362 $2,648,412 $2,648,412 $2,588,751 -7.36%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Base Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 1,118,116$ 728,282$ 728,282$ 1,038,075$ -2.11%
Health Benefits 90,116 100,548 100,548 98,164 -100.00%
Supplies 292,980 185,151 185,151 265,975 -4.10%
Maintenance 26,755 40,088 40,088 52,150 -6.29%
Purchased Services 381,189 310,156 310,156 420,618 -13.91%
Capital Outlay 995,288 1,081,472 1,081,472 564,863 26.36%
TOTAL $3,050,362 $2,648,412 $2,648,412 $2,588,751 -7.36%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Sports Programs 2.00 2.00 2.00 0.00%
Aquatics 1.00 1.00 1.00 0.00%
Instruction 0.10 0.10 0.10 0.00%
SW Center, Lincoln Ctr, Lick Creek 5.30 5.30 5.30 0.00%
Temp/Seasonal 38.00 37.50 37.50 0.00%
TOTAL 46.40 45.90 45.90 0.00%
City of College Station
Recreation Programs
Department Summary
62
PROGRAM REVENUE
DIRECT
COST
INDIRECT
COST
FIELD
COST G&A
TOTAL
COST
% OF
RECOVERY SUBSIDY
ESTIMATED
PARTICIPANTS
Adult Softball 30,000$ 78,780$ 3,223$ 42,000$ 5,740$ 129,743$ 23.1%(99,743)$ 3,600 28.00$
Adult Volleyball 10,000 28,026 3,223 - 2,187 33,436 29.9%(23,436) 650 36.00
Youth Basketball 10,000 80,250 6,906 - 6,100 93,256 10.7%(83,256) 400 208.00
Youth Football 25,000 55,717 5,985 10,500 4,319 76,521 32.7%(51,521) 250 206.00
Adult Kickball 10,000 22,435 2,302 12,600 1,732 39,069 25.6%(29,069) 592 49.00
Challenger Sports - 11,062 2,302 700 935 14,999 0.0%(14,999) 25 600.00
Adult Tennis 15,000 24,089 5,985 - 2,105 32,179 46.6%(17,179) 115 149.00
No-Fee Programs - 23,581 6,906 247,800 2,134 280,421 0.0%(280,421) 90 3,116.00
Camps & Clinics 2,000 34,932 2,302 2,606 39,840 5.0%(37,840) 75 505.00
Youth Tennis 1,000 37,345 6,906 3,098 47,349 2.1%(46,349) 200 232.00
TOTAL SPORTS 103,000$ 396,217$ 46,040$ 313,600$ 30,956$ 786,813$ 13.1%(683,813)$
Community Education 45,000 28,283$ 15,347$ -$ 3,054$ 46,684$ 96.4%(1,684)$ 1,788 1.00$
TOTAL INSTRUCT 45,000$ 28,283$ 15,347$ -$ 3,054$ 46,684$ 96.4%(1,684)$
SW Pool 12,000$ 138,756$ 20,939$ -$ 11,179$ 170,874$ 7.0%(158,874)$ 15,552 10.00$
Adamson Lagoon 185,000 331,505 29,227 - 25,251 385,983 47.9%(200,983) 59,532 3.00
Splash Pads - - 4,715 - 330 5,045 0.0%(5,045) - -
Swim Lessons 48,000 103,208 18,638 - 8,529 130,375 36.8%(82,375) 1,938 43.00
Water Fitness 1,500 5,649 921 - 460 7,030 21.3%(5,530) 215 26.00
Swim Team 12,000 39,900 9,319 - 3,445 52,664 22.8%(40,664) 239 170
TOTAL AQUATICS 258,500$ 619,018$ 83,759$ -$ 49,194$ 751,971$ 34.4%(493,471)$
SW Center-Senior 5,300$ 16,433$ 17,103$ -$ 2,348$ 35,884$ 14.8%(30,584)$ 975 31.00$
Lincoln Center 75,000 499,763 21,817 - 36,511 558,091 13.4%(483,091) 14,719 33.00
Lick Creek Nature Center 30,000 120,823 29,491 - 10,522 160,836 18.7%(130,836) 4,734 28.00
SW Center-Community - 87,294 17,103 - 7,308 111,705 0.0%(111,705) 6,432 17.00
RE Meyer Center 5,000 111,651 17,103 - 9,013 137,767 3.6%(132,767) 3,216 41.00
TOTAL CENTERS 115,300$ 835,964$ 102,617$ -$ 65,702$ 1,004,283$ 11.5%(888,983)$
SUBTOTAL 521,800$ 1,879,482$ 247,763$ 313,600$ 148,906$ 2,589,751$ 20.1%(2,067,951)$
CITY OF COLLEGE STATION
FY21 APPROVED BUDGET - RECREATION PROGRAMS
ESTIMATED
SUBSIDY/
PARTICIPANT 63
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Library 1,249,630$ 1,290,260$ 1,290,260$ 1,295,524$ 0.41%
TOTAL $1,249,630 $1,290,260 $1,290,260 $1,295,524 0.41%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits ‐$ ‐$ ‐$ ‐$ ‐
Health Insurance ‐ ‐ ‐ ‐ ‐
Supplies 1,536 1,598 1,598 1,277 ‐20.09%
Maintenance 1,848 8,124 8,124 2,384 ‐70.65%
Purchased Services 1,182,928 1,220,138 1,220,138 1,231,463 0.93%
Library Books 63,317 60,400 60,400 60,400 0.00%
TOTAL $1,249,630 $1,290,260 $1,290,260 $1,295,524 0.41%
* The City of Bryan funds the salary and benefits for Library employees. Therefore, those employees are not included in
the City of College Station's personnel totals and are not presented here.
City of College Station
Library*
Department Summary
64
PARKS AND RECREATION DEPARTMENT 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 FY21
1. Goal: Complete Parks and Recreation Master Plan update.
a. Issue: Current Master Plan is at its 10 year mark. The Master Plan needs to
be completed to document changes to the community, Parks system, and
citizen’s wants and needs. It will guide the Department’s growth for the
next 10 years.
b. Plan of Action: Parks and Recreation Department staff will complete the
plan, documents and mapping.
c. Strategic Initiative(s): Provide Core Services and Infrastructure;
Neighborhood Integrity; Financial Sustainability.
2. Goal: Finalize the implementation of Cityworks as a GIS tool and work order
system in the daily operations of Parks & Recreation.
a. Issue: The Parks and Recreation Department needs to complete its
inventory and asset management plan, as well as finalize the Cityworks
implementation into the parks’ process.
b. Plan of Action: Train staff to use Cityworks tools for service requests, work
orders, and mapping interface.
c. Strategic Initiative(s): Provide Core Services and Infrastructure;
Neighborhood Integrity; Financial Sustainability.
3. Goal: Departmental adjustments of programs, events & activities.
a. Issue: Due to the COVID-19 situation and budgetary implications, many
programs & activities have been suspended through this fiscal year.
b. Plan of Action: All staff has been tasked with “rethinking” the way we do
business. Through tightening up subsidies and increasing recovery rates of
recreation and athletic programs, we will maximize offerings to our
community while having less negative impact of the overall budget.
c. Strategic Initiative(s): Provide Core Services and Infrastructure;
Neighborhood Integrity; Financial Sustainability.
65
PARKS AND RECREATION DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)
66
PLANNING & DEVELOPMENT
SERVICES
CITY OF COLLEGE STATION
City Manager
Assistant City
Manager
Director
Assistant Director
Land Development
Planning
Long Range
Planning
Bicycle, Pedestrian
& Greenways
Planning
GIS
Building Official
Building Plans
Review
Building
Inspections
Dev Services
Administration
Manager
Development
Coordination /
Board Support
City Engineer
Transportation
Land Development
Engineering
Infrastructure
Construction &
Inspections
Floodplain &
Stormwater
Management
67
Planning and Development Services
The Planning and Development Services Department provides oversight for development planning, and the review
and inspection 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.
In March 2020, City Hall closed to the public, stopping in
person permit payments for a short time.
The department has reduced supplies, maintenance and
purchased services spending for FY20 by 19% to help limit the
impact of reduced city revenue caused by COVID‐19. For FY21,
the Planning and Development Services Department will
continue to mitigate costs by limiting spending on non‐urgent
projects.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One‐Time Recurring Total
Salaries and Benefits ‐ $ (186,000) $ (186,000)
Health Insurance ‐ (24,000) (24,000)
Supplies ‐ (24,000) (24,000)
Maintenance ‐ 5,000 5,000
Purchased Services ‐ (179,000) (179,000)
P&DS SLA Total $ ‐ $ (408,000) $ (408,000)
68
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Administration 407,493$ 272,371$ 272,371$ 652,795$ 139.67%
Civil Engineering 1,176,127 1,311,864 1,311,864 1,328,077 1.24%
Building 715,210 712,580 712,580 723,673 1.56%
Development Coordination 628,197 640,063 640,063 662,890 3.57%
Planning 883,744 786,719 786,719 571,007 -27.42%
Transportation 112,811 133,172 133,172 116,954 -12.18%
Greenways 128,243 130,056 130,056 117,868 -9.37%
Geographic Information Systems 128,260 257,589 257,589 155,178 -39.76%
TOTAL $4,180,085 $4,244,414 $4,244,414 $4,328,442 1.98%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 3,154,331$ 3,080,856$ 3,080,856$ 3,425,986$ 11.20%
Health Insurance 476,574 495,456 495,456 526,209 6.21%
Supplies 46,073 38,077 38,077 37,180 -2.36%
Maintenance 67,018 71,974 71,974 80,785 12.24%
Purchased Services 436,280 556,101 556,101 257,332 -53.73%
Capital Outlay (192) 1,950 1,950 950 -51.28%
TOTAL $4,180,085 $4,244,414 $4,244,414 $4,328,442 1.98%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Administration 2.00 2.00 2.00 0.00%
Civil Engineering 13.00 13.00 13.00 0.00%
Building 9.00 9.00 9.00 0.00%
Development Coordination 8.00 8.00 8.00 0.00%
Planning 9.00 9.00 9.00 0.00%
Transportation 1.00 1.00 1.00 0.00%
Greenways 1.00 1.00 1.00 0.00%
Geographic Info. Services 2.50 2.50 2.50 0.00%
TOTAL 45.50 45.50 45.50 0.00%
City of College Station
Planning and Development Services
Department Summary
69
PLANNING & DEVELOPMENT SERVICES STRATEGIC PLAN
I. Mission Statement:
The Planning & Development Services Department strives to promote the health, safety,
and welfare of College Station so that it remains a safe and prosperous community with
an emphasis on creating and sustaining places of lasting value that enrich people’s lives.
We will achieve our mission through: sound management; professional land use,
thoroughfare, and alternative transportation planning; sensible engineering practices
that guide infrastructure design and construction; responsible floodplain management;
project facilitation, including thorough and responsive reviews and construction
inspections; and assistance in special places, such as neighborhoods, districts, corridors,
and the natural environment, to aid in maintaining their strength, vitality, and integrity.
II. Top Departmental Goals for FY21
1. Goal: Development, progression, and retention of a strong, knowledgeable, and
empowered team of highly competent and professional staff.
a. Issue:
• Difficulty recruiting qualified candidates
• Require highly specified skill sets, certification, and licenses
• Large learning curve for new staff (1-2 years across department)
• Need for institutional knowledge within divisions and across
departments
• High levels of public interaction
b. Plan of Action:
• Support continued training/education, as appropriate in a highly-
constrained economic environment
• Support staff licenses and certifications that benefit the City
• Develop opportunities for supervisory/management experience(s) for
purposes of professional growth, employee retention, succession
planning, and to fill gaps in service delivery.
c. Strategic Initiative(s): Good Governance
2. Goal: Professional project management and facilitation, including quality and
timely review and inspection of the built environment
a. Issue:
• Pro-active facilitation of resolution to development projects ultimately
saves the City and customer time and money
• Coordination of different development projects is complex and customer
needs and projects vary greatly
b. Plan of Action:
• Pro-actively manage development review proposals and projects
through increased communication
• Continue to track development review performance measures
70
PLANNING & DEVELOPMENT SERVICES STRATEGIC PLAN
• Continue to explore ability of online plan submittal and permitting
software to improve processes
• Provide a Small Business Land Development Team to assist with small
business owners and those inexperienced in land development
• Foster communication and relationships in the development community
through a “Building Community Breakfast” series
c. Strategic Initiative(s): Good Governance, Diverse & Growing Economy
3. Goal: Comprehensive Plan updates as recommended through the 10-Year
Evaluation and Appraisal Report and impactful implementation of the
Comprehensive Plan, small area/neighborhood plans, and master plans
a. Issue:
• These plans are created with extensive public input and adopted by City
Council
• The Comprehensive Plan’s 10-Year Evaluation and Appraisal Report will
contain recommended amendments to the Plan
• Small area/neighborhood plans are action plans with limited lifespans
• Many implementation actions must be initiated and managed by the City
b. Plan of Action:
• Process amendments to the Comprehensive Plan as recommended by
the Evaluation and Appraisal Report
• When appropriate, request capital funds for specific neighborhood/small
area plan projects that coincide with other City investments to increase
the economies and positive impacts of public spending
• Coordinate with CIP and Parks and utilize existing funding sources for
design and/or construction of bicycle, pedestrian, and greenways
projects
• Explore alternative, outside funding resources for future implementation
of identified plan projects and programs
c. Strategic Initiative(s): Good Governance, Core Services & Infrastructure,
Neighborhood Integrity, Improving Mobility, Sustainable City
4. Goal: Successful management, monitoring, evaluation and reporting of system
wide impact fees
a. Issue:
• Monitoring and evaluation of impact fees and the credit policy is needed
to determine impacts on the systems
• An increased collection rate was recently adopted by City Council
• Reporting is required by State mandate
• Updated water and wastewater master plans may be needed after
amendments are made to the Comprehensive Plan
b. Plan of Action:
• Provide semi-annual reports on the status of impact fees and the impact
fee programs
• Assist Water/Wastewater with updates to master plans, as needed
71
PLANNING & DEVELOPMENT SERVICES STRATEGIC PLAN
• Conduct the required Impact Fee Study Five-Year Update for Roadways,
Water, and Wastewater impact fees
c. Strategic Initiative(s): Good Governance, Core Services & Infrastructure,
Improving Mobility, Sustainable City
5. Goal: Successful management of and collaboration on special initiatives
a. Issue:
• Ongoing coordination/collaboration in community-wide programs such
as through the Metropolitan Planning Organization (MPO) and Keep
Brazos Beautiful (KBB)
• Projects and programs requested by elected and appointed bodies
• Programs/reporting required by State and Federal mandates
b. Plan of Action:
• Serve as the City’s liaison to organizations such as the MPO, KBB, and the
US Census Bureau, and remain engaged in collaborative programming
• Continue initiatives identified in the P&Z Plan of Work and by the City
Council
• Monitor and report in compliance with MS4 permit requirements
c. Strategic Initiative(s): Good Governance, Core Services & Infrastructure,
Improving Mobility, Sustainable City
72
PLANNING & DEVELOPMENT SERVICES STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
*FY20 Q4 and FY21 Q1 are projected values
** This is a new measure in FY20 with no historic data available
73
INFORMATION TECHNOLOGY
CITY OF COLLEGE STATION
City Manager
Assistant City
Manager
Chief
Information
Officer
Enterprise PM
Assistant IT PM
Assistant IT
Director
Network Analyst
Network
Engineer
Business
Systems
Manager
Systems Analyst DBA
Technology
Services
Coordinator
Technology
Services
Specialists
IT
Communcations
Cordinator
Senior
Communications
Technician
Communications
Technician
IT Support Desk
Supervisor
IT Support Desk
Rep
IT Support Desk
Interns
GIS Coordinator
GIS Analyst
GIS Intern
Tech Admin
Support
Specialist
Mail
Chief
Information
Security Officer
74
Information Technology Department
Information Technology (IT) implements and maintains the technology and
computer based information systems used by all City Departments. The
department includes IT Administration, Project Management, Technology
Services, Business Systems, Network Services, Geographic Information Services
(GIS), E-Government, Mail, and Communication Services. In FY20 expenditures
previously budgeted in the IT Department were used to create an IT Replacement
Fund. For further information, please see the IT Replacement Fund.
In FY20 the IT Department began the citywide implementation of Office 365. The
final phases of Office 365 were approved during the current fiscal year using funds
available from the Security Operation Center project approved in the FY20
budget. The final phases of Office 365 include OneDrive and SharePoint.
The FY21 budget includes the following service level adjustments:
• Following a security breach to the City’s online utility billing system an independent investigator
recommended the City conduct, at a minimum, annual penetration testing and Payment Card Industry
(PCI) compliance testing. Based on preliminary quotes from vendors the IT department is requesting
$80,000 to perform these tests on a quarterly basis. Because of other reductions in the budget the net
change for FY21 is a reduction of $416,000.
Service Level Adjustments One-Time Recurring Total
Salaries and Benefits - $ (264,000) $ (264,000)
Health Insurance - (12,000) (12,000)
Supplies - (31,000) (31,000)
Maintenance - (142,000) (142,000)
Purchased Services - (47,000) (47,000)
Annual Penetration and PCI Testing - 80,000 80,000
Information Technology SLA Total $ - $ (416,000) $ (416,000)
15%
85%
FY19 Help Desk Tickets Resolved
Unresolved Tickets Resolved Tickets
1%
99%
FY20 Help Desk Tickets Resolved
Unresolved Tickets Resolved Tickets
75
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Information Technology Administration $700,261 $631,874 $631,874 $627,129 -1.29%
Project Management - 121,737 121,737 79,419 -61.85%
E-Government - 100,643 100,643 177,700 80.46%
Geographic Information Services 209,749 205,675 205,675 243,677 -0.97%
Mail 103,940 107,800 107,800 112,688 0.00%
Technology Services 660,090 664,316 664,316 535,968 -14.77%
Business Services 1,869,164 3,032,332 3,032,332 2,723,953 -5.27%
Network Services 352,136 630,605 630,605 508,548 -5.75%
Communication Services 699,940 733,041 733,041 762,289 -9.50%
TOTAL $4,595,281 $6,228,023 $6,228,023 5,771,371$ -6.72%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits $2,174,252 $2,321,615 $2,321,615 $2,185,742 -11.21%
Health Insurance 286,531 316,202 316,202 362,072 -3.21%
Supplies 237,425 353,078 353,078 132,135 -13.41%
Maintenance 1,380,156 2,327,944 2,327,944 2,098,098 -6.30%
Purchased Services 512,990 889,184 889,184 973,324 3.61%
Capital Outlay 3,928 20,000 20,000 20,000 0.00%
TOTAL $4,595,281 $6,228,023 $6,228,023 5,771,371$ -6.72%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Information Technology Administration 5.00 4.00 4.00 0.00%
Project Management - 2.00 2.00 0.00%
Geographic Information Services 2.25 2.25 2.25 0.00%
Mail 1.25 1.25 1.25 0.00%
Technology Services 8.00 8.00 8.00 0.00%
Business Services 7.00 6.00 6.00 0.00%
Network Services 3.00 3.00 3.00 0.00%
Communication Services 5.00 5.00 5.00 0.00%
31.50 31.50 31.50 0.00%
City of College Station
Information Technology
Department Summary
76
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, project delivery, cyber
security, data analytics, innovation, and technology enablement.
II. Top 3-5 Departmental Goals for FY21
1. Goal: Protect and Enhance City’s Cyber Security State
a. Issue: Cyber Security has become a core business value across the City. Since the
launch of the Cyber Security Program in FY19, several gaps have been identified.
These gaps should be addresses as soon as possible.
b. Plan of Action: Continue to build on the Cyber Security Training, Tools and processes
c. Strategic Initiative(s): Core Services & Infrastructure, Financial Sustainability,
Sustainable City and Good Governance
2. Goal: Technology Anytime Anywhere for City Employees
a. Issue: With the technology becoming more and more user friendly and accessible,
City’s processes and technology roadmap needs transformation to support the
employee requests for ease in accessibility while keeping City assets safe
b. Plan of Action: Complete deployment of Office 365
c. Strategic Initiative(s): Good Governance, Core Services and Infrastructure and
Sustainable City
3. Goal: Strategic Partnership and Service Delivery
a. Issue: There are several roadblocks in the IT Department’s path to providing Service
Delivery efficiently. Some of the factors include – lack of resources to address the
increasing demand of IT support City wide.
b. Plan of Action: Delivery of projects, business requirements, cyber security
c. Strategic Initiative(s): Good Governance, Core Service and Infrastructure
4. Goal: Innovate and Enhance City Processes
a. Issue: City’s internal processes can be made more efficient by going digital. This is
expected to save time and money for the City. Including near real time data in City’s
decision making process will support City wide saving, make City Operations
transparent and support inter department collaboration
b. Plan of Action: Build a data lake platform
c. Strategic Initiative(s): Sustainable City, Good Governance, and Financial
Sustainability
77
INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
*FY20 Q4, and FY21 Q1 are projected values
78
FISCAL SERVICES
CITY OF COLLEGE STATION
City Manager
Assistant
City Manager / CFO
Director of Fiscal
Services
Purchasing
Manager
Purchasing &
Contracts
Municipal Court
Administrator
Court Operations
Budget Manager
Budget
Operations
Assistant Finance
Director
Accounting Operations
Manager
Financial
Reporting
Payroll
Accounts Payable
Accounts
Receivable
Financial Systems
Manager
Utility Customer
Service Manager
Billing /
Collections
79
Fiscal Services Department
The Fiscal Services Department provides fiscal administration, accounting
operations, treasury, purchasing, budgeting, and financial reporting services to
the City. This department also oversees the operations of the Municipal Court
and Utility Customer Service (UCS).
Treasury handles cash and debt issues for the City while ensuring all funds are
prudently invested. The Accounting Operation Division and Purchasing Division
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. UCS bills and
collects all utility charges for electricity, water, sewer, drainage, and solid waste including connections and
disconnections. Budget for UCS is included in a separate fund discussed in the Internal Service Funds Section of
this document.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
Salaries and Benefits - $ (136,000) $ (136,000)
Health Insurance - (24,000) (24,000)
Supplies - (5,000) (5,000)
Purchased Services - (11,000) (11,000)
Fiscal Services SLA Total $ - $ (176,000) $ (176,000)
Measurement Rate
Collection Rate of Fines to City $227.93/case
Collection Rate of Fines Total $309.68/case
Cases Disposed 5,905 cases
Cases Filed 2,720 cases
Search Warrants Issued 75 warrants
Arraignments Decisions sent via Email 641
Number of Repeat Offenses None
Number of Non-appearances by Juveniles and Parents None
Time Logistics
Days from Offense Date to Bench Trial Date 135
Days from Offense Date to Jury Trial Date None
Average Age of Cases Disposed (in days)35
Muncipal Court Statistics
Third Quarter (Apr-Jun 2020)
80
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Fiscal Services $414,870 $2,665,188 $2,665,188 $2,545,286 -4.50%
Accounting / Treasury Operations 1,152,139 - - - -
Purchasing 504,821 - - - -
Budget 407,689 - - - -
Municipal Court 1,285,042 1,429,494 1,429,494 1,381,982 -3.32%
Judiciary 223,871 229,970 229,970 234,375 1.92%
TOTAL $3,988,432 $4,324,652 $4,324,652 $4,161,643 -3.77%
EXPENDITURES BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits $3,003,388 $3,183,408 $3,183,408 3,168,261 -0.48%
Health Insurance 468,785 522,779 522,779 545,036 4.26%
Supplies 40,408 78,839 78,839 34,270 -56.53%
Maintenance 6,292 27,478 27,478 69,078 151.39%
Purchased Services 466,885 497,828 497,828 329,998 -33.71%
Capital Outlay 2,675 14,320 14,320 15,000 4.75%
TOTAL $3,988,432 $4,324,652 $4,324,652 $4,161,643 -3.77%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Fiscal Services 27.00 27.00 27.00 0.00%
Municipal Court 17.50 17.75 18.25 2.82%
Judiciary 1.50 1.50 1.50 0.00%
TOTAL 46.00 46.25 46.75 1.08%
City of College Station
Fiscal Services
Department Summary
81
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 3-5 Departmental Goals for FY21
1. Goal: Finance will focus on long range financial planning to allow elected officials to develop
a shared vision of a municipality’s priorities and issues, particularly in the wake of COVID19
and the resulting financial challenges.
a. Issue: COVID19 created financial challenges in all funds of the municipality.
b. Plan of Action: Finance will continue to model the financial lookout for up to five
years in each fund and develop mitigation plans for the ongoing effects of the
pandemic as well as the eventual recovery in order to promote financial
sustainability of the City.
c. Strategic Initiative(s): Good Governance, Financially Sustainable City, Core Services
and Infrastructure
2. Goal: Utility Customer Service will provide timely services including providing accurate billing
and efficient collection services for electric, water, sewer, sanitation and drainage and
roadway maintenance fees.
a. Issue: A cyber security event as well as COVID19 in FY20 coupled with aging billing
and collection software resulted in customer service challenges for a significant
portion of FY20.
b. Plan of Action: Utility Customer Service is installing a new online payment program
and implemented a virtual call center to address the immediate COVID19 and cyber
security service challenges. Utility Customer Service will investigate, propose and
begin implementation on a new utility billing and collection module to continue to
enhance customer service.
c. Strategic Initiative(s): Good Governance, Financially Sustainable City, Core Services
and Infrastructure
3. Goal: Municipal Court will ensure compliance with all federal and state laws and local
ordinances while providing efficient, uniform and fair administration of Court business
a. Issue: The court processing software for all cases is significantly outdated and no
longer supported by the vendor. A software upgrade is necessary to meet the
strategic goal of the department.
b. Plan of Action: Municipal Court will investigate, propose and begin implementation
on a new court processing software to modernize and improve court processing for
citizens.
c. Strategic Initiative(s): Good Governance, Financially Sustainable City, Core Services
and Infrastructure
82
FISCAL SERVICES DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
*FY20 Q4 and FY21 Q1 are estimated values
** Accounts payable employees were essential employees during the Covid-19 "stay at home" orders but
there were fewer invoices to be processed during that time, resulting in a lower than normal invoice per
employee work hour for the FY20 Q3.
*** During the COVID-19 “stay at home” order there were significantly fewer cases filed but staff continued
disposing existing cases, resulting in the unusually high spike in the third quarter of FY20.
83
GENERAL GOVERNMENT
CITY OF COLLEGE STATION
City Council
City Manager's
Office
Capital Projects
Public
Communications
& Marketing
Human
Resources
Community
Services
Economic
Development
Tourism
Legal Internal Auditor City Secretary
84
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.
• The City Secretary is responsible for elections, records management, records preservation,
Vitals, City Council support and other activities.
• The City Manager 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 Internal Audit Division conducts independent financial and
performance audits to assure that a high degree of public accountability is maintained.
• The Neighborhood Services Division maintains collaborative partnerships
among neighborhoods, partner jurisdictions, community organizations, and the City. In
FY19, the Neighborhood Services Division was moved from the Public Communication
Division to the City Manager Division.
• The Capital Projects Operations Division facilitates capital improvement projects across several categories
including streets, facilities, IT projects, utilities, and water and waste water. This division was moved from
Public Works and will be reporting to the City Manager’s office starting in FY21.
• The Economic Development Division works closely with the City Manager’s Office to
provide guidance for retail planning and development of incentive programs to encourage
businesses to locate within the City of College Station.
• The Legal Division provides legal services and support to City Council and
City staff, including legal advice, land acquisition, contract writing, and litigation.
• 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.
• The Public Communications Division is responsible for marketing the City’s services in
creative, innovative ways that appeal to the needs of its citizens and keeping everyone
informed, involved, and up-to-date on the work of the City government. One FTE was
moved to the HOT Fund beginning in FY21.
• 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 including recruiting, hiring,
training & development; employee engagement; overseeing the compensation and benefits
programs; and providing support for employee relations, safety, and related policy
interpretations. The Risk Management function seeks to limit the exposure of the City to physical and
financial losses through programs that include managing property casualty claims and worker safety
programs.
85
All General Government departments have mitigated expenses in FY20 to reduce the impact of COVID-19. The
FY20 year-end estimate is 7% lower than the revised FY20 budget.
The budget for FY21 includes the following service level adjustments:
For FY21, all changes in the original target budget will be shown as negative SLAs to highlight the reductions made
due to COVID-19 impacts. There is one SLA increase for HR for a performance management system as listed above.
Service Level Adjustments One-Time Recurring Total
Salaries and Benefits - (224,000)$ (224,000)$
Health Insurance - (12,000) (12,000)
Supplies - (29,000) (29,000)
HR Performance Management SLA 50,000 50,000 100,000
Maintenance - - -
Purchased Services - (267,000) (267,000)
General Government SLAs Total 50,000 (482,000)$ (432,000)$
86
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Mayor & Council $70,423 $97,248 $97,248 $57,894 -40.47%
City Secretary’s Office 534,423 557,216 557,216 489,871 -12.09%
Internal Auditor 214,708 225,231 225,231 249,046 10.57%
City Manager/Neighborhood Svcs 1,277,012 1,510,273 1,510,273 1,510,228 0.00%
Economic Development 365,409 467,762 467,762 476,545 1.88%
Capital Projects Operations*- - - 1,090,006 100.00%
Legal 1,306,014 1,371,158 1,371,158 1,348,679 -1.64%
Public Comm 793,758 783,349 783,349 712,533 -9.04%
Community Services 930,619 880,538 880,538 807,260 -8.32%
Human Resources 1,032,096 1,022,384 1,022,384 1,170,447 14.48%
TOTAL $6,524,460 $6,915,159 $6,915,159 $7,912,509 14.42%
EXPENDITURES BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits $4,978,093 $5,366,539 $5,366,539 $6,269,726 16.83%
Health Insurance 553,477 627,971 627,971 749,023 19.28%
Supplies 130,190 145,122 145,122 250,033 72.29%
Maintenance 39,796 15,911 15,911 22,812 43.37%
Purchased Services 822,903 759,616 759,616 620,915 -18.26%
$6,524,460 $6,915,159 $6,915,159 $7,912,509 14.42%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Mayor & Council - - - -
City Secretary’s Office 5.50 5.50 5.50 0.00%
Internal Auditor 2.00 2.00 2.00 0.00%
City Manager’s Office 9.00 9.00 8.00 -11.11%
Economic Development 2.00 3.00 3.00 0.00%
Legal 11.25 11.25 11.25 0.00%
Public Communications 7.00 7.00 6.00 -14.29%
Community Services 8.50 8.00 8.00 0.00%
Human Resources 9.00 9.00 9.00 0.00%
Capital Projects Operations*- - 10.00 100.00%
TOTAL 54.25 54.75 62.75 14.61%
*
City of College Station
General Government
Department Summary
Beginning in FY21 the Capital Projects Operations Division was moved to the General Government department and out of the Public
Works Department.
87
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 FY21
1. Goal: Research, select, and implement Citizens Boards and Committees Online
Application and Tracking Software.
a. Issue: Applying for a committee, board, or commission (CBC) is a labor
intensive process for staff to compile, qualify, and track applicants. Also,
applicants receive no feedback and cannot see where their application is in
the process.
b. Plan of Action: Investigate and compare software offerings for efficiencies and
cost effective.
c. Strategic Initiative(s): Good Governance
2. Goal: Electronic Signatures on Contracts with an emphasis on standardizing process
and improved workflow.
a. Issue: With the accelerated implementation due to the COVID19 outbreak we
have devised processes for e-signatures but these will require some
refinement as we standardize processes across contract types and
circumstances. As processes are refined software can be better implemented
to create a more efficient system.
b. Plan of Action: Evaluate city policies and processes, making necessary changes
to implement. Develop existing software (Laserfiche) to build a more efficient
system.
c. Strategic Initiative(s): Good Governance
3. Goal: Complete the remaining 9 department’s retention schedules, along with
inventorying /converting/destruction of microfilm and microfiche records in storage
for retention.
a. Issue: 50% of departmental records consist of duplication of records, with
continue training of records this will be corrected. Storage facility inventory
of Microfilm/Microfiche. With the leak of storage space, this goal will help
minimize storage.
b. Plan of Action: Reduce the percentage of duplication or records along with
coordinate with vendor to convert media to .tiff or .pdf, or complete retention
c. Strategic Initiative(s): Good Governance
4. Goal: Complete quality control check of electronically filed Vital Records.
88
CITY SECRETARY’S OFFICE STRATEGIC PLAN
a. Issue: There are state requirements that must be met in order to
electronically file vital records, which takes time and effort. Electronic filing
will create efficient record storage and be cost effective for the City. Also,
this will bring us one step closer to a future goal of creating an Emergency
Go-Bag for vital records in case of a natural disaster or crisis like COVID-19
b. Plan of Action: To reduce the amount of storage and increase efficiencies for
cost savings
c. Strategic Initiative(s): Core Services and Infrastructure
89
CITY SECRETARY’S OFFICE STRATEGIC PLAN
III. Key Performance Indicators (KPIs)
90
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 be an employer of choice; to ensure the effective recruitment, retention,
productivity and engagement of its employees; and to support the safety and welfare of
employees, citizens and customers.
II. Top 3-5 Departmental Goals for FY21
1. Goal: Be an Employer of Choice: Recruiting & Retention
a. Issue: The talent market is going through a radical change with impact of recent
COVID-19 events. The outcome and impact of this is yet unknown. While we continue
to have a strong retention experience, we must continue to focus on staying
competitive in our recruiting and retention practices, policies and focus. We will need
to add innovative solutions to the recruitment process, including adding virtual
activities, identifying high potentials from other fields and remaining focused on the
retention of our current employees.
b. Plan of Action: Engage potential candidates with innovative recruiting strategies utilizing
current technology, while continuing to develop and enhance relationships/networks in
the local area to attract talent, build stronger pipelines through experiences such as
internships, job shadowing and with future workers, continue collecting valuable
information from exiting employees to stay ahead of trends or areas needing
development, stay abreast of changing legislative issues that will impact our ability to
recruit and retain employees, and work with directors on building robust succession
plans.
c. Strategic Initiative(s): Core Services & Infrastructure
2. Goal: Be an Employer of Choice: Workplace Culture & Engagement
a. Issue: Evolving demographics of our workforce and metropolitan area bring unique
challenges to engaging and retaining employees, while sustaining and building on a
strong workplace identity and culture.
b. Plan of Action: Engage new employees early in the hiring process through OnBoard;
continue to find effective c ommunication methods to keep employees connected; be
deliberate in our continued interactions with all employees; offer diverse and effective
training to employees at all levels of the organization; continue to evaluate and provide
competitive compensation and benefits; and continue to research and connect to best
practice data on building a strong workforce culture.
c. Strategic Initiative(s): Core Services & Infrastructure
3. Goal: Be an Employer of Choice: Employee Centric Experiences
a. Issue: The lack of a robust HRIS system results in data that is not easily accessible, is
dispersed among multiple systems, and is stored and acquired in varied formats, making
it difficult to provide a clear and accurate picture of our workforce. There is limited
91
HUMAN RESOURCES/RISK MANAGEMENT DEPARTMENT STRATEGIC PLAN
funding to purchase and implement a more comprehensive system and offer a solution
that spans beyond the footprint of the City’s network.
b. Plan of Action: Continue to focus on building best in practice data support for ease of
use with all of our data. Continue to partner with IT to develop and deploy system
enhancements with a focus on increased integration and efficiency of HR processes and
system data access. Build towards implementing best in practice learning management,
HRIS and performance management systems, with appropriate funding provided to
support these needs. Make employee information more readily available to
employees, managers and leaders to connect them to the organization in new and
meaningful ways.
c. Strategic Initiative(s): Core Services & Infrastructure
4. Goal: Be an Employer of Choice: Safe & Secure Workplace & Community
a. Issue: Manage the municipality’s increasing service complexity by ensuring the correct
risk solutions and strategies are in place. High-risk activities such as public safety, public
utilities, recreation and cyber security demand a focus on data analysis and reporting to
address training and communication needs that increase prevention strategies and
support a safe and secure work environment and community.
b. Plan of Action: Partner with departments to support security and safety awareness
through robust programs including Smith Driving School, active shooter training; city-
wide AED/Tourniquet access; incident review boards; and claims administration, and
continue to focus on strategic risk prevention work such as staying current on best
practice industry insurance practices to ensure we have the right solutions in place.
c. Strategic Initiative(s): Core Services & Infrastructure
92
HUMAN RESOURCES/RISK MANAGEMENT DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)
93
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 FY21
1. Goal: Support organizational culture and leadership
a. Issue: Maintain a qualified and motivated professional staff
b. Plan of Action: Review City’s vision, mission, and core values
Promote leadership development among staff
c. Strategic Initiative(s): Good Governance
2. Goal: Promote community and economic development through strategic partnerships
a. Issue: Continue to develop a diverse and growing economy
b. Plan of Action: Adjust to a dynamic environment and growth of the city
Meet regularly with local and regional partners
Leverage local, state, and federal resources
c. Strategic Initiative(s): Sustainable City, Diverse and Growing Economy, Financial
Sustainability
3. Goal: Lead the FY21 Operating Budget and Capital Improvement Program (CIP) Schedule and
Budget
a. Issue: Addressing core services and infrastructure
b. Plan of Action: Provide support to ensure timely delivery of capital improvements
c. Strategic Initiative(s): Core Services and Infrastructure, Improving Mobility
4. Goal: Enhance relations with City Council and citizens
a. Issue: Engender effective communication among City staff, elected officials, and the
general public
b. Plan of Action: Provide recommendations and implement policy supported by City
Council, Encourage citizen engagement
c. Strategic Initiative(s): Good Governance
5. Goal: Respond to the policy, operational and fiscal challenges brought about by the COVID-19
pandemic
a. Issue: Maintain flexibility to effectively respond to an uncertain environment
b. Plan of Action: Continue to provide superior essential services to residents
Develop and implement a legislative policy agenda
Evaluate City assets, investments, and activities and make adjustments
as necessary to respond to changing conditions.
Evaluate and update emergency operation plans related to pandemic
preparedness based on lessons learned
c. Strategic Initiative(s): Good Governance, Core Services and Infrastructure, Financial
Sustainability, Sustainable City
94
CITY MANAGER’S OFFICE STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
* This is a new performance indicator with no historic data. FY21 data is projected.
** This is a new performance indicator with no historic data. FY20 Q4, and FY21 Q1 data is projected.
95
CAPITAL PROJECTS OPERATIONS STRATEGIC PLAN
I. Mission Statement
The Capital Project Operations Division provides effective management of city infrastructure
projects by overseeing the planning, design, land acquisition, procurement and construction. We
strive to deliver projects within budget and on schedule.
II. Top Departmental Goals for FY21
1. Goal: Provide effective and efficient management of capital improvement projects
a. Issue: Maintaining highly trained staff personnel
b. Plan of Action: Continue project management training and implement career
progression
c. Strategic Initiative: Good Governance
2. Goal: Keep public informed of current and future capital improvement projects
a. Issue & Need: Maintain current information on city’s website and other media
outlets
b. Plan of Action: Continue to work with IT/GIS to keep CIP map layer updated and
continue to work with Public Communications to produce quarterly updates
c. Strategic Initiative(s): Core Services and Infrastructure, Improving Mobility
3. Goal: Deliver capital improvement projects on time and within budget
a. Issue & Need: Managing projects by setting realistic time lines, negotiating
reasonable consultant fees and identifying ways to reduce construction costs
b. Plan of Action: Continue to track progress of projects by schedule milestones,
number of change orders, and budget changes throughout the life of the project
c. Strategic Initiative(s): Good Governance, Core Services and Infrastructure, Financial
Sustainability, Sustainable City
96
CAPITAL PROJECTS OPERATIONS STRATEGIC PLAN
III. Key Performance Indicators (KPIs)
97
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 3-5 Departmental Goals for FY21
1. Goal: Develop and complete the FY21 Annual Audit Plan
a. Issue: An audit plan is prepared each year to serve as a guide to allocate
scarce audit resources to areas that will most benefit the City.
b. Plan of Action: In developing the Annual Audit Plan, the City Internal
Auditor identifies potential audit topics based on the following factors: (1)
assessing financial and performance risks, (2) reviewing the financial
auditors’ results, and (3) determining the feasibility of audit topics and the
availability of resources.
c. Strategic Initiative(s): Good Governance
2. Goal: Coordinate an external peer review
a. Issue: Government Auditing Standards (GAS), promulgated by the U.S.
Government Accountability Office (GAO), establishes professional standards
for conducting audits in government. Those standards require audit
organizations to receive an external peer review at least once every three
years (see GAS 5.84). We received our last peer in July 2018. Therefore, a
peer review will be required in fiscal year 2021.
b. Plan of Action: Participate in the Association of Local Government Auditor’s
Peer Review Program. The GAO and the IIA reviewed ALGA’s Peer Review
Program and found that it satisfies the requirements under both sets of
standards.
c. Strategic Initiative(s): Good Governance
3. Goal: Complete implementation of a citywide Fraud Response Plan
a. Issue: When a potential fraud is discovered, the City must have a consistent
process for responding to the fraud in order to best mitigate the risks
associated with the fraud.
b. Plan of Action: We have coordinated with key individuals in the Police
Department, Legal, Human Resources, and the City Manager’s Office to
develop a comprehensive fraud response strategy. Once the plan is finalized
and approved, we will coordinate with Human Resources to formulate a
plan for citywide fraud awareness training to educate the workforce on how
to effectively identify fraud and the proper procedures to respond to a
suspected fraud.
c. Strategic Initiative(s): Good Governance
98
INTERNAL AUDIT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)
99
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 3-5 Departmental Goals for FY21
1. Goal: Execute a comprehensive and proactive economic development program.
a. Issue: Local economy lacks diversity with the majority of primary jobs in the
education, government and service industries that traditionally have lower wages.
b. Plan of Action: Improve diversity of primary employment opportunities by recruiting
a diverse range of industries.
c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy
2. Goal: Implement Economic Development Master Plan.
a. Issue: Specific action items identified for implementation in FY21.
b. Plan of Action: Recruit Aggie owned/led businesses, improve marketing, encourage
redevelopment, amplify existing events and assets, better define recruitment “sweet
spot.”
c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy
3. Goal: Develop and implement an industrial and manufacturing recruitment strategy to
capitalize on the commercialization efforts of Texas A&M University.
a. Issue: Local economy lacks diversity with the majority of primary jobs in the public
sector.
b. Plan of Action: Work directly with Texas A&M University to recruit private
investment and corporate presence in College Station.
c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy
4. Goal: Provide and market site solutions for new primary job growth.
a. Issue: Improve the availability of site-ready locations for new commercial, industrial
and manufacturing facilities.
b. Plan of Action: Continue implementation of Midtown Master Plan and market both
public and privately owned shovel ready sites for new primary job growth.
c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy
5. Goal: Support and stimulate local tourism efforts through the sports, entertainment and
hospitality markets.
a. Issue: There is a local need to improve corporate tourism events and market College
Station as a place to do business.
b. Plan of Action: Recruit entertainment venues and other attractions to enhance
visitors experience
c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy
100
ECONOMIC DEVELOPMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)
101
LEGAL DEPARTMENT 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 3-5 Departmental Goals for FY21
1. Goal: Meet increasing departmental demands for legal services
a. Issue: Increased requests for legal services from City staff
b. Plan of Action: Continue to evaluate and adjust legal resources
provided to departments to the degree funding and office space is
available
c. Strategic Initiative(s): Good governance
2. Goal: Manage internal workloads efficiently
a. Issue: Increased legal work resulting in a need to move to a more
paperless practice
b. Plan of Action: Work with IT to identify and implement solutions
c. Strategic Initiative(s): (a) Good governance (b) Financially
sustainable city
3. Goal: Develop and retain capable legal team members
a. Issue: Increased complexity of city business and municipal law
b. Plan of Action: Continue individualized training plan for each legal
team member to the degree funding is available
c. Strategic Initiative(s): Good governance
102
LEGAL DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
*FY20 Q4 and FY21 Q1 are projected values
103
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 3 Departmental Goals for FY21
1. Goal: Elevate the image of the City of College Station
a. Issue: Citizens neither understand the city’s budget nor have awareness of
capital project progress/success.
b. Plan of Action: Deliberate and transparent storytelling on all owned, earned
and paid communication channels to convey efficient use of taxpayer dollars.
c. Strategic Initiative(s): All initiatives
2. Goal: Expose a wide variety of audiences to city messaging
a. Issue: Position/market CS as a city of choice for retail, commercial and
manufacturing investment to diversify our economy and increase our tax
base.
b. Plan of Action: Collaboration with Economic Development to create
multimedia marketing collaterals, success stories and other tools to give CS a
competitive edge.
c. Strategic Initiative(s): All initiatives
3. Goal: Create opportunities for improved customer service and engagement
a. Issue: Fully transition the city’s website into a user-friendly, accessible
resource.
b. Plan of Action: Perform strong oversight, support and training to department
web admins, plus learn/teach ADA-compliant PDF creation and video
captioning.
c. Strategic Initiative(s): All initiatives
104
PUBLIC COMMUNICATIONS DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
*FY20 Q4 and FY21 Q1 values are projected
105
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 FY21
1. Goal: Manage the City’s CDBG & HOME grant programs to maximize impact to the community.
a. Issue: To create programs and develop partnerships that serve the low-to-moderate
income population and neighborhoods in College Station.
b. Plan of Action: Assess the needs, develop the Consolidated Plan, Annual Action Plan,
and Budget to address the most pressing needs comprehensively & strategically develop
partnerships that can address the areas that cannot be addressed with grant funding.
c. Strategic Initiative(s): Core Services & Infrastructure; Neighborhood Integrity; Diverse &
Growing Economy
2. Goal: Increase safe and affordable housing opportunities.
a. Issue: To create more affordable rental units and continue programs to assist
homebuyers.
b. Plan of Action: Create assistance programs to address housing needs and support for-
profit and non-profit developers who will create new affordable housing opportunities.
c. Strategic Initiative(s): Core Services & Infrastructure; Neighborhood Integrity; Diverse &
Growing Economy
3. Goal: Proactively enforce ordinances, build relationships with residents and community partners,
and respond to reports and concerns.
a. Issue: To promote and preserve a community with strong and safe neighborhoods.
b. Plan of Action: Each Code Enforcement Officer will pro-actively patrol their assigned
area for possible code violations and respond re-actively to citizen concerns that are
received.
c. Strategic Initiative(s): Neighborhood Integrity
4. Goal: Manage the Northgate District, including maintenance of parking and non-parking assets,
providing efficient parking operations, promoting safety, monitoring aesthetics, strengthening
relationships with area stakeholders, and responsible oversight of the N orthgate Parking Fund.
a. Issue: To maintain a clean and safe environment for people to live, work, and play.
b. Plan of Action: Train and expect staff to consistently and effectively educate people and
enforce ordinances to encourage a safe and clean environment; ensure fiscal
responsibility; continue open lines of communication with stakeholders; and maintain
the City’s investments in the Northgate District.
c. Strategic Initiative(s): Good Governance; Financial Sustainability; Core Services and
Infrastructure; Neighborhood Integrity; Diverse & Growing Economy; and Improving
Mobility
106
COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs) *
*FY20 Q4 and FY21 Q1 values are projected.
107
Debt Service Fund
The Debt Service Fund is used to pay debt obligations for governmental type capital projects. This includes general
government facilities and technology needs, parks facilities, and transportation infrastructure. For a detailed list of
currently funded projects, see the FY21 CIP Budget. The City’s basic debt management policies are explained in the
Financial Policy Statements included in Appendix F. The City continuously reviews its debt management policies to
address the particular concerns and needs of the citizens. The City strives to only issue debt to meet capital needs.
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 FY21 tax rate to finance general governmental services,
including debt service, is 53.4618 cents per $100 of valuation. The approved FY21 debt service portion of the tax rate
is 21.6443 cents per $100 of valuation. Compared to FY20, this approved rate is 0.50 cents less per $100 of valuation.
For FY21, the City will move 0.50 cents per $100 valuation from the debt service portion of the tax rate to the M&O
portion. The Debt Service Fund is managed over a 5 year period. By doing this, the City manages its capital projects
debt obligations more effectively. The fund balance will rise and fall over this period as debt is issued and expended
for capital projects.
Current policy is to maintain at least 8.33% of annual appropriated expenditures as the Debt Service Fund balance at
fiscal year‐end. The fund is in compliance with that policy. The most recent debt issued by the City of College Station
has earned ratings from Moody’s and Standard & Poor’s as shown below:
Bond Type Standard & Poor's Moody's
General Obligation AA+Aa1
Certificates of Obligation AA+Aa1
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. The City has no 2008 General Obligation Bond authority remaining that it plans on issuing. The City has elected
to fund current projects by issuing COs.
Operating revenues are projected to increase 0.06% in FY21 to $21,790,833. This is due to changes in property
valuation, added property to the tax rolls, an increased transfer from the Cemetery funds, and the aforementioned
tax rate change. The Cemetery transfer services debt issued by the City to pay for the design and construction of a
cemetery fence and building. The City expects debt obligation payments, which account for the vast majority of
operating expenditures, to decrease 5.35% in FY21 due to refunding and lower than expected interest rates. This will
result in a projected fund balance growth of $2,120,018. The City will use this increase to fund future capital projects.
108
City of College Station
Debt Service Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 5,272,810$ 5,583,524$ 5,583,524$ 6,679,038$
Revenues ‐
Ad Valorem Taxes 20,391,384$ 21,346,328$ 21,346,328$ 21,222,848$ ‐0.58%
Investment Earnings 221,352 150,000 85,000 100,000 ‐33.33%
Transfers 272,855 281,596 281,596 467,985 66.19%
Proceeds/Long Term Debt ‐ ‐ ‐ ‐ ‐
Total Revenues 20,885,591$ 21,777,924$ 21,712,924$ 21,790,833$ 0.06%
Total Funds Available 26,158,401$ 27,361,448$ 27,296,448$ 28,469,871$ 4.05%
Expenditures & Transfers
Debt Service 20,527,319$ 20,771,767$ 20,379,910$ 19,661,816$ ‐5.34%
Agent Fees, Other Costs 61,588 10,000 9,000 9,000 ‐10.00%
Advance Refunding ‐ ‐ 228,500 ‐ ‐
Total Expenses & Transfers 20,588,907$ 20,781,767$ 20,617,410$ 19,670,816$ ‐5.35%
Increase (Decrease) in Fund Balance 296,684$ 996,157$ 1,095,514$ 2,120,018$
Measurement Focus Adjustment 14,030$
Ending Fund Balance 5,583,524$ 6,579,681$ 6,679,038$ 8,799,056$
109
5‐Year Debt Service Fund Forecast
Estimate
FY20 FY21 FY22 FY23 FY24 FY25
Beginning Fund Balance 5,583,524$ 6,679,038$ 8,799,056$ 9,260,221$ 7,233,001$ 4,599,160$
Revenues
Current Revenues 21,712,924 21,790,833 21,500,436 21,973,100 22,564,055 23,168,816
Advanced Refunding ‐ ‐ ‐ ‐ ‐ ‐
Total Revenue 27,296,448$ 28,469,871$ 30,299,492$ 31,233,322$ 29,797,056$ 27,767,976$
Expenditures & Transfers
General Obligation Debt 9,878,191$ 9,341,159$ 8,983,477$ 9,015,695$ 8,633,736$ 8,227,160$
Certificates of Obligation 10,501,719 10,320,656 12,041,793 14,968,625 16,546,160 16,499,337
Refunding 228,500 ‐ ‐ ‐ ‐ ‐
Debt Service Expenditures 9,000 9,000 14,000 16,000 18,000 20,000
Total Expenditures & Transfers 20,617,410$ 19,670,816$ 21,039,270$ 24,000,320$ 25,197,896$ 24,746,497$
Increase (Decrease)1,095,514$ 2,120,018$ 461,166$ (2,027,220)$ (2,633,842)$ (1,577,681)$
Ending Fund Balance 6,679,038$ 8,799,056$ 9,260,221$ 7,233,001$ 4,599,160$ 3,021,479$
Fund Balance Required (8.33%)1,717,430 1,638,579 1,752,571 1,999,227 2,098,985 2,061,383
Forecast
110
DEBT SERVICE
SUMMARY OF REQUIREMENTS
CERTIFICATES OF OBLIGATION & GENERAL OBLIGATION BONDS
ALL SERIES
FY20‐FY21
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 2009 175,000 ‐ ‐ ‐ ‐ ‐ ‐ 175,000
G.O. Series 2010 Refunding 425,000 ‐ 320,000 1,410,000 1,220,000 ‐ ‐ 3,375,000
G.O. Series 2012 160,000 ‐ ‐ ‐ ‐ ‐ ‐ 160,000
G.O. Series 2012 Refunding 740,000 ‐ 580,000 ‐ 245,000 ‐ ‐ 1,565,000
G.O. Series 2013 345,000 ‐ ‐ ‐ ‐ ‐ ‐ 345,000
G.O. Series 2013 Refunding 515,000 ‐ 205,000 280,000 ‐ ‐ ‐ 1,000,000
G.O. Series 2014 530,000 ‐ ‐ ‐ ‐ ‐ ‐ 530,000
G.O. Series 2014 Refunding 735,000 ‐ 435,000 335,000 165,000 ‐ ‐ 1,670,000
G.O. Series 2016 325,000 ‐ ‐ ‐ ‐ ‐ ‐ 325,000
G.O. Series 2016 Refunding 995,000 ‐ 450,000 890,000 380,000 160,000 ‐ 2,875,000
G.O. Series 2017 615,000 ‐ ‐ ‐ ‐ ‐ ‐ 615,000
G.O. Series 2020 Refunding 686,880 ‐ 256,520 ‐ 116,600 ‐ ‐ 1,060,000
TOTAL PRINCIPAL 6,246,880$ ‐$ 2,246,520$ 2,915,000$ 2,126,600$ 160,000$ ‐$ 13,695,000$
ISSUE ‐ INTEREST
G.O. Series 2009 3,500 ‐ ‐ ‐ ‐ ‐ ‐ 3,500
G.O. Series 2010 Refunding 8,500 ‐ 16,800 45,200 38,400 ‐ ‐ 108,900
G.O. Series 2012 81,281 ‐ ‐ ‐ ‐ ‐ ‐ 81,281
G.O. Series 2012 Refunding 115,650 ‐ 90,450 ‐ 44,425 ‐ ‐ 250,525
G.O. Series 2013 251,694 ‐ ‐ ‐ ‐ ‐ ‐ 251,694
G.O. Series 2013 Refunding 129,425 ‐ 51,725 70,800 ‐ ‐ ‐ 251,950
G.O. Series 2014 386,325 ‐ ‐ ‐ ‐ ‐ ‐ 386,325
G.O. Series 2014 Refunding 210,625 ‐ 124,275 94,875 47,225 ‐ ‐ 477,000
G.O. Series 2016 230,850 ‐ ‐ ‐ ‐ ‐ ‐ 230,850
G.O. Series 2016 Refunding 367,294 ‐ 170,588 320,550 135,194 65,600 ‐ 1,059,226
G.O. Series 2017 521,356 ‐ ‐ ‐ ‐ ‐ ‐ 521,356
G.O. Series 2017 Refunding 73,745 ‐ 256,500 150,350 ‐ 8,105 99,050 587,750
G.O. Series 2020 Refunding 480,330 ‐ 179,383 ‐ 81,537 ‐ ‐ 741,250
TOTAL INTEREST 2,860,575$ ‐$ 889,721$ 681,775$ 346,781$ 73,705$ 99,050$ 4,951,607$
TOTAL PAYMENT 9,107,455$ 1 ‐$ 2 3,136,241$ 2 3,596,775$ 2 2,473,381$ 2 233,705$ 2/99,050$ 18,646,607$
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 2009 ‐ 630,000 370,000 ‐ 35,000 250,000 1,285,000
C.O. Series 2012 ‐ 360,000 135,000 270,000 ‐ ‐ 765,000
C.O. Series 2013 ‐ 365,000 ‐ 90,000 ‐ ‐ 455,000
C.O. Series 2014 815,000 305,000 230,000 400,000 ‐ ‐ 1,750,000
C.O. Series 2016 845,000 ‐ 350,000 ‐ ‐ ‐ 1,195,000
C.O. Series 2017 1,880,000 ‐ 270,000 160,000 ‐ ‐ 2,310,000
C.O. Series 2018 595,000 215,000 120,000 340,000 ‐ ‐ 1,270,000
C.O. Series 2019 1,400,000 490,000 395,000 760,000 100,000 3,145,000
C.O. Series 2020 200,000 ‐ 80,000 475,000 ‐ 755,000
TOTAL PRINCIPAL 5,735,000$ 2,365,000$ 1,950,000$ 2,495,000$ 135,000$ 250,000$ 12,930,000$
ISSUE ‐ INTEREST
C. O. Series 2009 ‐ 12,600 7,400 ‐ 700 5,000 25,700
C.O. Series 2012 ‐ 186,306 69,719 139,938 ‐ ‐ 395,963
C.O. Series 2013 ‐ 234,269 ‐ 56,700 ‐ ‐ 290,969
C.O. Series 2014 280,512 291,838 216,525 379,750 ‐ ‐ 1,168,625
C.O. Series 2016 514,450 ‐ 215,394 ‐ ‐ ‐ 729,844
C.O. Series 2017 1,615,356 ‐ 283,531 168,506 ‐ ‐ 2,067,393
C.O. Series 2018 572,000 219,995 124,503 348,910 ‐ ‐ 1,265,408
C.O. Series 2019 1,273,920 154,250 454,325 873,150 98,580 2,854,225
C.O. Series 2020 95,137 ‐ 101,758 622,872 819,767
TOTAL INTEREST 4,351,375$ 1,099,258$ 1,473,155$ 2,589,826$ 99,280$ 5,000$ 9,617,894$
TOTAL PAYMENT 10,086,375$ 1 3,464,258$ 2 3,423,155$ 2 5,084,826$ 2 234,280$ 3 255,000$ 4 22,547,894$
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
111
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING
AS OF OCTOBER
1
FY21 11,977,668 7,216,163 19,193,831 180,834,548
FY22 12,142,878 6,657,954 18,800,832 168,856,880
FY23 12,760,286 6,051,481 18,811,767 156,714,002
FY24 13,039,674 5,405,925 18,445,599 143,953,716
FY25 12,236,729 4,775,246 17,011,975 130,914,042
FY26 12,184,848 4,170,120 16,354,968 118,677,313
FY27 10,846,015 3,636,260 14,482,275 106,492,465
FY28 10,371,675 3,194,919 13,566,594 95,646,450
FY29 9,732,085 2,795,545 12,527,630 85,274,775
FY30 9,880,120 2,398,805 12,278,925 75,542,690
FY31 8,954,610 2,018,990 10,973,600 65,662,570
FY32 9,290,760 1,675,614 10,966,374 56,707,960
FY33 9,371,750 1,346,549 10,718,299 47,417,200
FY34 9,102,550 1,033,402 10,135,952 38,045,450
FY35 8,123,170 757,001 8,880,171 28,942,900
FY36 8,373,580 506,712 8,880,292 20,819,730
FY37 7,058,800 269,055 7,327,855 12,446,150
FY38 3,173,790 108,501 3,282,291 5,387,350
FY39 2,188,560 26,629 2,215,189 2,213,560
FY40 25,000 266 25,266 25,000
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
FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40DEBT SERVICE FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
112
Economic Development Fund
The Economic Development Fund is utilized to account for funds that are to be
used for business attraction and retention.
When local business were required to close due to the spread of COVID-19 in
the spring of 2020 the Economic Development Fund made $250,000 available
to local businesses in the form of Economic Stimulus Bridge Loans.
In FY21 there will be no transfer of funds from the General Fund to the
Economic Development Fund. Investment earnings of $4,693 are included in
the FY21 revenue budget.
The budget is comprised of economic development incentives 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.
City Council approved an incentive agreement with Kalon Biotherapeutics in June 2014 with annual payments
scheduled from October 2017 to June 2021 based on Brazos Central Appraisal District certified taxable values.
Land improvements on Dartmouth Street will be completed in FY20 with no payments planned for FY21. 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. In FY21, the City will pay the City of Bryan as part of the partnership
to support development in the Biocorridor. Since FY20 the City has also made annual payments to Viasat and
Strategic Behavioral Health. Other incentive payments of $205,000 are included for operating costs related to
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 businesses, and ensures that College Station has a diverse and vibrant economy.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
Purchased Services - (37,000) (37,000)
Information Technology SLA Total $ - $ (37,000) $ (37,000)
Organization FY20 Year End Estimate FY21 Adopted
Kalon Biotherapeutics 153,097$ 153,097$
CTX Land Investments - Dartmouth 219,161 -
Science Park LLC 65,068 80,000
Biocorridor Interlocal Agreement 129,175 150,000
Strategic Behavorial Health 21,927 15,000
Viasat 52,000 50,000
Economic Stimulus Bridge Loans 250,000 -
Economic Development Incentives TBD 12,668 205,000
Total 903,096$ 653,097$
Economic Development Incentives
113
City of College Station
Economic Development Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 2,096,527$ 2,187,727$ 2,187,727$ 1,857,278$
Revenues
General Fund Transfers 875,000$ 625,000$ 625,000$ ‐$ ‐100.00%
Investment Earnings 29,625 15,321 23,751 4,693 ‐69.37%
Total Revenues 904,625$ 640,321$ 648,751$ 4,693$ ‐99.27%
Total Funds Available 3,001,152$ 2,828,048$ 2,836,478$ 1,861,971$ ‐34.16%
Expenditures & Transfers
Incentives 276,180$ 903,097$ 903,097$ 653,097$ ‐27.68%
Professional Services 103,690 121,501 51,019 51,500 ‐57.61%
Travel/Lodging 2,667 12,000 3,534 15,000 25.00%
Other ‐ ‐ 1,550 ‐ ‐
Contingency ‐ 20,000 20,000 ‐ ‐100.00%
Total Expenditures & Transfers 382,537$ 1,056,598$ 979,200$ 719,597$ ‐31.89%
Increase (Decrease) in Fund Balance 522,088$ (416,277)$ (330,449)$ (714,904)$
Measurement Focus Adjustment (758,660)$
Ending Fund Balance 2,187,727$ 1,771,450$ 1,857,278$ 1,142,374$
Incentives
91%
Professional
Services
7%Travel
2%
Economic Development Fund ‐ Uses
114
Other Governmental Funds
Other Governmental Funds include the Efficiency Time Payment Fee and Spring Creek Local Government Funds.
These funds collect revenue from specific sources and have specific expense types and/or amounts. These funds
are detailed below.
Efficiency Time Payment Fee Fund
The City uses the Efficiency Time Payment Fee Fund 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 more than thirty
days delinquent in paying for a misdemeanor offense, which amounts to $2.50. Budgeted expenses include the
printing and distribution of collection notices as well as a software interface subscription with the Texas
Department of Transportation.
Spring Creek Local Government Fund
Spring Creek is a City-owned commercial development of about 485 acres along the east side of State Highway 6
South, north of W.D. Fitch Parkway, and south of Lick Creek. The site includes 250 acres for commercial
development and 235 acres of preserved greenway.
The City established the Spring Creek Local Governmental Fund in February 2018 to record revenue and
expenditures related to the Spring Creek Corporate Campus development. Development activities include revising
the Master Development Plan, surveying, preliminary platting, identifying infrastructure needs, and generating
marketing, branding, and signage. The City currently has lots available for private development.
Fund revenue comes from the net profit of land sales. Due to the lack of land sales, the City uses an interfund loan
from the General Fund cover development expenses. The Spring Creek Local Government Fund will repay the
General Fund once the future land sales occur and revenue is recorded.
Budgeted expenditures of $92,100 include supplies, professional services, insurance, and advertising for property
development. The City did not budget any FY21 revenues. However, the City will amend the budget should land
sales occur in FY21.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
Supplies - (2,000) (2,000)
Purchased Services - (2,000) (2,000)
Spring Creek SLA Total $ - $ (4,000) $ (4,000)
115
City of College Station
Efficiency Time Payment Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 59,166$ 59,468$ 59,468$ 61,703$
Revenues
Efficiency Time Payment Fees 4,701$ 4,943$ 7,302$ 4,449$ ‐9.99%
Interest Earnings 952 831 390 954 14.80%
Misc Non Oper Revenue ‐ ‐ ‐ ‐ ‐
Total Revenues 5,653$ 5,774$ 7,692$ 5,403$ ‐6.43%
Total Funds Available 64,819$ 65,242$ 67,160$ 67,106$
Expenditures & Transfers
Operating Expenditures 5,153$ 8,660$ 5,457$ 6,600$ ‐23.79%
Total Expenditures & Transfers 5,153$ 8,660$ 5,457$ 6,600$ ‐23.79%
Increase (Decrease) in Fund Balance 500$ (2,886)$ 2,235$ (1,197)$ ‐58.52%
Measurement Focus Adjustment (198)$
Ending Fund Balance 59,468$ 56,582$ 61,703$ 60,506$
Efficiency Time
Payment Fees
82.34%
Interest Earnings
17.66%
Efficiency Time Payment Fee Fund ‐ Sources
116
City of College Station
Spring Creek Local Governmental Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Balance (95,350)$ (148,105)$ (148,105)$ (202,869)$
Revenues
General Fund Transfers ‐$ ‐$ ‐$ ‐$ ‐
Investment Earnings ‐ ‐ ‐ ‐ ‐
Total Revenues ‐$ ‐$ ‐$ ‐$ ‐
Total Funds Available ‐ (148,105) (148,105) (202,869) 36.98%
Expenditures & Transfers
Supplies ‐$ 13$ 13$ ‐$ ‐100.00%
Professional Services 48,222 46,062 46,062 85,000 84.53%
Insurance 1,885 1,257 1,257 2,100 67.06%
Advertising 2,051 3,415 3,415 5,000 46.41%
Subscriptions 586 586 586 ‐ ‐100.00%
Contingency ‐ ‐ ‐ ‐ ‐
General & Admin Transfers ‐ 3,431 3,431 3,617 5.42%
Total Expenditures & Transfers 52,744$ 54,764$ 54,764$ 95,717$ 74.78%
Increase (Decrease) in Fund Balance (52,744)$ (54,764)$ (54,764)$ (95,717)$
Measurement Focus Adjustment (11)$
Ending Fund Balance (148,105)$ (202,869)$ (202,869)$ (298,586)$
117
Governmental CIP
Governmental CIP encompasses Streets, Parks, Facilities, and IT projects. The City expects to incur significant non‐
routine (i.e., not O&M related) expenses on multiple Governmental projects. These projects will have substantial
FY21 activity related to land acquisition, design and engineering, and/or construction. As a result, these projects
represent a significant amount of the FY21 Governmental CIP Budget appropriations.
The City coordinates the following projects with other CIP projects, when applicable. The FY21 CIP Budget also
includes other projects the City began in prior fiscal years. For specific Governmental project details and timing,
please reference individual project workbooks presented in the CIP Budget Book.
In general, Governmental projects improve or add infrastructure (e.g., rehabilitated or expanded streets, railroad
crossings, traffic signals, and fiber optic lines), amenities and attractions (e.g., parks and trails), and/or community
facilities (e.g., senior centers, libraries, and City Hall) in existing or developing City neighborhoods. These projects
generally lower City operating costs (e.g., roadway maintenance) and improve community conditions (e.g., more
efficient traffic flows). Additionally, some projects also result in expanded amenities, leading to more scheduled
events, community programming, and visitors.
Projects with no expenses in FY20 and projected costs in future fiscal years not covered by the FY21 Budget (e.g.,
FY22+) are subject to change, depending on current economic conditions, City goals, and other factors. Changes
may include project scope, timing, and/or expenses. These projects are italicized in their respective fund
summaries.
Streets Projects
FY21 Budget appropriations for Street projects total $19,683,237, with projected FY21 expenses of $29,599,153.
Prior year budget appropriations carry forward and span fiscal years while additional appropriations may be added
as projects progress. As a result, current year appropriations may not equal anticipated expenditures as projects
retain prior year appropriations. The FY21 CIP Budget estimates a CO debt issue of $13,690,000 and $1,266,750
of other reimbursements for the following Streets projects:
Rehabilitation Projects:
o Francis Drive Rehabilitation Phases I‐III
o Lincoln Avenue Rehabilitation
o W. D. Fitch Rehabilitation Phases I‐II
o Greens Prairie Rehabilitation (FM 2154 to Victoria)
o Luther Street Rehabilitation (Marion Pugh to Penberthy)
o James Parkway & Puryear Drive – South of Francis
o Krenek Tap Rehabilitation
Extension/Capacity Improvement Projects:
o Pebble Creek Parkway Design
o Cain/Deacon Union Pacific Railroad Crossing Relocation
o FM 2818 Capacity Improvements Design
o Rock Prairie Road West – Wellborn to City Limits
o Rock Prairie Road – State Highway 6 to Town Lake (formerly to Medical Way, Bird Pond)
o Capstone and Barron Realignment
o Safety Improvements – Holik, Park Place, Anna & Glade
o Greens Prairie Road ‐ Arrington to City Limits West of WS Phillips
118
o Royder Road Phase II – Backwater to FM 2154
o State Highway 40 and FM 2154 Interchange Study
o Jones Butler Road Extension and Roundabout
Traffic, Sidewalk, and Trails Projects:
o Various Signal and Sidewalk projects
o Holleman Drive West / Jones Butler Roundabout
o Intelligent Transportation System Master Plan Implementation
o Lick Creek Hike and Bike Trailhead Parking Lot
The FY21 Streets CIP Budget also includes the following service level adjustment:
The Transportation Zone Impact Fee Study Update will examine the System‐Wide Transportation Zone Impact Fee
structure. The City is required to update the Study every 5 years. The study will consider current fees, eligible
service areas, development, citizen impact, debt obligations, masterplan recommendations, and eligible capital
projects. The City expects the study to allow continued collection of Impact Fees via an updated assessment. The
City will fund this SLA by transferring Impact Fee revenue from the various System‐Wide Transportation Impact
Fee Funds to the Streets CIP Fund.
Service Level Adjustments One‐Time Recurring Total
Impact Fee Study ‐ Update $70,000 ‐$70,000
Streets CIP SLA Total $70,000 ‐$70,000
Parks Projects
Since most on‐going projects were fully appropriated in prior fiscal years, FY21 appropriations for Parks CIP total
$18,115, with projected FY21 expenses of $3,515,530. Prior year budget appropriations carry forward and span
fiscal years while additional appropriations may be added as projects progress. As a result, current year
appropriations may not equal anticipated expenditures as projects retain prior year appropriations. The FY21 CIP
Budget does not include any FY21 CO debt for Parks. The projects with projected expenses include:
Various Field Redevelopment projects
Neighborhood Parks Revolving project
System‐Wide Park Improvements
Completion of Southeast Park Design
Thomas Park Design
Veterans Park and Athletic Complex Pavilion Rehabilitation
Memorial Cemetery Maintenance Shop (funded via CO debt and a Memorial Cemetery Fund transfer)
Due to the impact of COVID‐19, the City deferred the construction of Texas Independence Ballpark to a future
fiscal year. The City expects to fund the construction using a combination of CO debt and Hotel Tax funds.
In FY20, the City issued $660,000 of additional CO debt for Parks projects. The City also transferred $2,100,000 of
CO debt previously issued for Texas Independence Ballpark to other General Government CIP funds. The resulting
net transfer out of $1,440,000 is presented in the Parks CIP Fund Summary. The City initiated this transfer to use
existing debt for projects with upcoming expenses in lieu of issuing additional FY20 debt.
119
Facilities & IT Projects
FY21 CIP Budget appropriations Facilities & IT projects total $1,062,272, with projected FY21 expenses of
$25,634,688. Prior year budget appropriations carry forward and span fiscal years while additional appropriations
may be added as projects progress. As a result, current year appropriations may not equal anticipated
expenditures as projects retain prior year appropriations. The FY21 CIP Budget estimates a CO debt issue of
$2,400,000 and intragovernmental transfers of $1,300,000. Projects with projected expenses include:
Facilities Projects:
o The new City Hall
o Possible rehabilitation of the old Police Station
o Fleet Oil Pit and Storm Drain Upgrades
o Fleet Fuel System Rehabilitation
o Possible Departmental Relocations
IT Projects:
o Fiber Optic Infrastructure
o Fleet Video, GPS, and Diagnostics System
o IT Revolving Projects – including server replacements, email retention system upgrades, and a
possible utility billing system implementation
The City anticipates the following funding sources and timeline for significant ongoing Facilities projects:
In FY17, the City issued $25,000,000 of CO debt for the construction of the new Police Station. In FY18,
Council approved a corresponding 2.5 cent tax rate increase to support the increased debt service. The
City completed construction in FY20. Due to the impact of COVID‐19, the planned Police relocation to the
new building was delayed.
In FY19, the City issued $18,900,000 of CO debt for the construction of the new City Hall. In order to
mitigate a tax rate increase for the new City Hall, the City considered other funding sources. As a result,
the City anticipates funding this project with CO debt out of existing capacity and fund balance
contributions from the General, Electric, the former TIRZ 18, Northgate, and PEG Funds. The City began
construction in FY20 and expects to complete the project by the end of FY21.
The City still anticipates a future Fire Station #7. The funding mechanism for this project might include a
tax rate increase for design and construction. The City purchased the land in FY18.
Governmental Projects’ O&M Costs
Due to the nature of Streets, Parks, and Facilities & IT projects, the City may incur additional ongoing O&M
expenses. As part of their 5‐year Strategic Plan, each department includes the impact of current and future
projects on their O&M budgets. Governmental CIP projects will continue to impact the General Fund with respect
to additional recurring expenses. In most instances, departments can absorb minor additional expenses or the
City will add anticipated O&M costs to the base budget (e.g., increased Facilities utility expenses) or via Budget
Amendment. If additional personnel for new capital projects are required (e.g., maintenance staff for a new park),
departments will submit a relevant SLA for review and possible approval.
A summary at the end of this section presents the Governmental projects’ estimated O&M costs. The City
anticipates limited future funding for project related O&M expenses. As a result, departments will continue to
evaluate current operations before budget increases are approved. The City may also recommend delaying
projects if recurring O&M expenses cannot be supported.
120
FY20 Governmental CIP Debt Issue
In FY20, the City issued the following CO debt for the below projects:
Street Projects ($380,000):
o Rock Prairie Road – State Highway 6 to Bird Pond
Parks Projects ($660,000):
o System‐Wide Park Improvements
Facilities & IT Projects ($1,170,000):
o IT Revolver
o Facilities Video Surveillance
o Network Upgrades/Replacement
The City last held a GO bond election in November 2008. Voters approved $76,950,000 issued over seven years
for various Street, Parks, and Facilities projects. The City does not have any remaining 2008 GO bond authorization.
121
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
APPROVED
PROJECT # FY20 BUDGET FY21 BUDGET THROUGH FY19 FY20 FY21
BEGINNING FUND BALANCE:33,801,360$ 23,536,446$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (08 GOB)‐$ ‐$
CERTIFICATES OF OBLIGATIONS 2,480,000 13,690,000
INTRAGOVERNMENTAL TRANSFERS ‐ 520,000
INTERGOVERNMENTAL TRANSFERS (169,024) ‐
INVESTMENT EARNINGS 100,000 60,000
OTHER 249,640 1,266,750
SUBTOTAL ADDITIONAL RESOURCES 2,660,616$ 15,536,750$
TOTAL RESOURCES AVAILABLE 36,461,976$ 39,073,196$
STREET REHABILITATION PROJECTS
1/4 FRANCIS DRIVE REHABILITATION PH I ST1419 2,085,000 2,600,000 2,085,000 ‐ 515,000
1/4 FRANCIS DRIVE REHABILITATION PH II ST1420 1,925,000 1,925,000 1,355,000 570,000 ‐
5 FRANCIS DRIVE REHABILITATION PH III ST2100 1,570,000 2,050,000 ‐ ‐ 500,000
5 LINCOLN AVENUE REHABILITATION ST1801 5,768,000 6,065,000 775,000 ‐ 5,290,000
5 EISENHOWER STREET REHABILITATION TBD 825,000 825,000 ‐ ‐ ‐
5 WD FITCH REHAB PH I ‐ SH30 TO TONKAWAY LAKE RD ST2000 4,000,000 4,050,000 ‐ 558,000 ‐
5 WD FITCH REHAB PH II ‐ TONKAWAY LAKE RD to RPR ST2001 4,050,000 4,210,000 ‐ 566,000 ‐
5 JANE STREET REHABILITATION TBD 655,000 655,000 ‐ ‐ ‐
5 ROCK PRAIRIE RD REHAB ‐ WD FITCH TO CITY LIMITS TBD 2,036,000 2,036,000 ‐ ‐ ‐
5 GREENS PRAIRIE REHAB (FM 2154 to VICTORIA)ST1901 3,620,000 3,680,000 521,000 ‐ ‐
5 LUTHER ST REHAB ‐ MARION PUGH TO PENBERTHY ST2002 1,810,000 1,810,000 ‐ 300,000 1,510,000
5 JAMES PKWY & PURYEAR DR ‐ SOUTH OF FRANCIS ST2003 2,540,000 2,540,000 ‐ 366,000 ‐
5 KRENEK TAP REHAB ST2101 5,254,000 5,254,000 ‐ ‐ 750,000
5 MARION PUGH REHAB ‐ LUTHER TO GEORGE BUSH ST1902 3,000,000 3,000,000 530,000 ‐ ‐
SUBTOTAL 5,266,000$ 2,360,000$ 8,565,000$
STREET EXTENSION/CAPACITY IMPROVEMENT PROJECTS
2 OVERSIZE PARTICIPATION (HOLLEMAN ASSESSMENT)ST1204 203,303 203,303 203,303 ‐ ‐
5 OVERSIZE PARTICIPATION (FY17 ‐ FY20)ST1701 250,000 250,000 250,000 ‐ ‐
5 PEBBLE CREEK PARKWAY DESIGN ST1903 520,500 570,500 520,500 ‐ 50,000
RR/5CAIN/DEACON UNION PACIFIC RAILROAD CROSS SWITCH ST1602 5,400,000 5,740,000 5,400,000 ‐ 340,000
3 GENERAL PARKWAY EXTENSION ‐ BARRACKS TO CAIN ST1713 1,000,000 1,000,000 1,000,000 ‐ ‐
5 GENERAL PARKWAY EXTENSION ‐ ROCK PRAIRIE TO GRAHAM TBD 1,130,000 1,130,000 ‐ ‐ ‐
5 DESIGN OF FM 2818 CAPACITY IMPROVEMENTS ST1603 1,697,000 1,697,000 1,415,064 281,936 ‐
IF/RR/5 ROCK PRAIRIE RD WEST ‐ WELLBORN TO CITY LIMITS ST1604 7,058,000 7,390,000 5,900,000 ‐ 1,490,000
IF/5 ROCK PRAIRIE RD ‐ SH6 TO TOWN LAKE ST2004 4,290,000 5,500,000 ‐ 708,000 4,792,000
IF/RR/5 CAPSTONE AND BARRON REALIGNMENT ST1605 7,532,000 7,532,000 7,065,000 467,000 ‐
5 SAFETY IMP ‐ HOLIK, PARK PL, ANNA & GLADE ST1606 2,585,000 2,585,000 2,585,000 ‐ ‐
IF/5 HOLLEMAN DR S ‐ N DOWLING TO ROCK PRAIRIE RD ST1607 11,410,000 11,410,000 11,410,000 ‐ ‐
RR/2 DESIGN OF FM2154 & HOLLEMAN INTERSECTION IMP ST1708 655,900 655,900 640,889 ‐ 15,011
IF/5 GREENS PRAIRIE RD‐ARRINGTON TO CL W OF WS PHILLIPS ST1702 11,214,000 11,214,000 8,385,000 ‐ 2,829,000
IF/5 GREENS PRAIRIE TRAIL‐CL W OF WOODLAKE TO ROYDER ST1703 4,580,000 4,580,000 4,580,000 ‐ ‐
5 ROYDER RD PH II ‐ BACKWATER TO FM 2154 ST1709 5,290,812 5,290,812 5,290,812 ‐ ‐
RR/5 ROYDER RD PH III ‐ FM 2154 to I&GN RD ST1904 3,400,000 3,400,000 890,000 ‐ ‐
5 SH40 AND FM 2154 INTERCHANGE ST1803 5,000,000 1,834,008 1,834,008 ‐ ‐
5 BIRD POND EXTENSION DESIGN ST1906 829,500 829,500 829,500 ‐ ‐
5 LUTHER EXTENSION (FM 2818 TO NORTH DOWLING)ST2005 8,000,000 1,353,000 ‐ 1,353,000 ‐
IF/5 WS PHILLIPS PKWY ‐ GP RD to BARRON RD CUT OFF TBD 7,800,000 7,800,000 ‐ ‐ ‐
JONES BUTLER ROAD EXTENSION AND ROUNDABOUT ST2006 5,725,000 5,725,000 ‐ 1,000,000 ‐
SUBTOTAL 58,199,076$ 3,809,936$ 9,516,011$
BUDGET APPROPRIATIONS
122
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
39,193,275$ 33,801,360$ 23,536,446$ 9,474,043$ 5,451,056$ 4,194,729$ 2,854,206$ 4,132,239$
‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
7,711,000 2,480,000 13,690,000 33,675,000 12,880,000 2,200,000 5,420,000 7,395,000
596,344 ‐ 520,000 ‐ ‐ ‐ ‐ ‐
169,024 (169,024) ‐ ‐ ‐ ‐ ‐ ‐
891,502 100,000 60,000 24,000 14,000 10,000 7,000 10,000
17,324 249,640 1,266,750 168,375 64,400 11,000 27,100 36,975
9,385,194$ 2,660,616$ 15,536,750$ 33,867,375$ 12,958,400$ 2,221,000$ 5,454,100$ 7,441,975$
48,578,469$ 36,461,976$ 39,073,196$ 43,341,418$ 18,409,456$ 6,415,729$ 8,308,306$ 11,574,214$
683,999 689,165 351,769 707,962 ‐ ‐ ‐ ‐ ‐
80,610 6,528 475,711 857,867 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 85,000 184,165 1,767,250 ‐ ‐ ‐
6,305 422,700 65,000 1,194,784 4,374,864 ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 175,000 650,000 ‐ ‐ ‐
‐ 49 23,000 315,000 3,692,951 ‐ ‐ ‐ ‐
‐ ‐ 29,000 315,000 3,863,000 ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 75,000 580,000 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ 220,000 1,816,000 ‐
‐ 181,303 155,000 147,000 3,193,000 ‐ ‐ ‐ ‐
‐ ‐ 129,000 1,098,000 572,000 ‐ ‐ ‐ ‐
‐ ‐ ‐ 340,000 1,100,000 1,100,000 ‐ ‐ ‐
‐ ‐ ‐ 315,000 1,295,000 3,644,000 ‐ ‐ ‐
‐ ‐ ‐ ‐ 220,000 225,000 2,550,000 ‐ ‐
770,913$ 1,299,744$ 1,228,480$ 5,375,613$ 18,744,980$ 7,966,250$ 2,770,000$ 1,816,000$ ‐$
‐ ‐ ‐ 203,303 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 100,000 100,000 50,000 ‐ ‐ ‐
‐ 2,111 294,000 264,889 ‐ ‐ ‐ ‐ ‐
556,835 47,414 73,000 3,525,000 1,537,752 ‐ ‐ ‐ ‐
316,595 435,131 30 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ 348,000 782,000
851,640 64,012 360,877 56,743 56,743 ‐ ‐ ‐ ‐
787,963 23,584 65,254 6,073,000 438,228 ‐ ‐ ‐ ‐
‐ ‐ 133,730 1,338,765 4,016,297 ‐ ‐ ‐ ‐
1,025,511 697,779 1,000 309,000 5,498,710 ‐ ‐ ‐ ‐
276,754 54,982 700,392 1,493,465 ‐ ‐ ‐ ‐ ‐
5,029,597 5,567,466 38,990 ‐ ‐ ‐ ‐ ‐ ‐
115,976 234,031 262,765 40,708 ‐ ‐ ‐ ‐ ‐
240,649 622,068 534,997 4,690,884 5,124,200 ‐ ‐ ‐ ‐
223,438 140,956 3,333,830 ‐ ‐ ‐ ‐ ‐ ‐
538,514 68,099 1,355,650 2,808,737 ‐ ‐ ‐ ‐ ‐
‐ 100,062 ‐ ‐ ‐ ‐ ‐ 608,438 2,691,500
881 2,165 805,000 605,000 ‐ ‐ ‐ ‐ ‐
‐ 2,527 113,014 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 260,000 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ 770,000 6,615,000
‐ ‐ ‐ 472,500 314,000 4,839,500 ‐ ‐ ‐
9,964,353$ 8,062,388$ 8,072,529$ 22,241,994$ 17,085,930$ 4,889,500$ ‐$ 1,726,438$ 10,088,500$
PROJECTED EXPENDITURESACTUALS
123
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
APPROVED
PROJECT # FY20 BUDGET FY21 BUDGET THROUGH FY19 FY20 FY21
BUDGET APPROPRIATIONS
TRAFFIC PROJECTS
5 FUTURE TRAFFIC SIGNAL PROJECTS ST1704 992,386 500,000 392,386 ‐ 107,614
5 BARRON/ALEXANDRIA SIGNAL ST1802 375,000 375,000 375,000 ‐ ‐
5 TEXAS AVE/BROTHERS SIGNAL ST1805 475,000 475,000 475,000 ‐ ‐
5 BUSH FM2437/DEXTER & COKE SIGNAL WORK ST2007 50,000 50,000 50,000 ‐ ‐
5 UNIVERSITY/NIMITZ SIGNAL WORK ST2008 50,000 50,000 50,000 ‐ ‐
5 TEXAS & WALTON/NEW MAIN SIGNAL WORK ST2009 50,000 50,000 50,000 ‐ ‐
5 DARTMOUTH/2818 SIGNAL ST1907 600,000 600,000 ‐ 600,000 ‐
5 TBD FUTURE SIGNAL TBD 592,386 592,386 ‐ ‐ ‐
5 HOLLEMAN DR WEST/JONES BUTLER ROUNDABOUT ST2102 605,000 605,000 ‐ ‐ 605,000
4 ITS MASTER PLAN ST1501 5,425,000 4,718,000 5,425,000 ‐ ‐
SUBTOTAL 6,817,386$ 600,000$ 712,614$
SIDEWALKS & TRAILS
5 MUNSON SIDEWALKS ST1807 350,000 350,000 350,000 ‐ ‐
5SIDEWALK/NH PLAN/STREET MODIFICATION PROJECTS ST1804 950,000 950,000 ‐ 662,000 ‐
5 EASTGATE NH SIDEWALK SAFETY IMP ST1905 200,000 200,000 200,000 ‐ ‐
3 UNIVERSITY DR PEDESTRIAN IMPROVEMENTS ST1206 7,055,000 7,055,000 7,055,000 ‐ ‐
3 LICK CREEK HIKE AND BIKE TRAIL HEAD/PARKING ST1711 305,400 305,400 284,792 20,608 ‐
6 SOUTHWOOD DR SIDEWALKS ST1710 ‐ ‐ ‐ ‐ ‐
SUBTOTAL 7,889,792$ 682,608$ ‐$
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL 78,172,254$ 7,452,544$ 18,793,625$
CONTINGENCY ‐ ‐
OTHER ‐ 70,000
DEBT ISSUANCE COSTS 12,400 66,750
RAILROAD MAINTENANCE COSTS ‐ 170,000
GENERAL AND ADMINISTRATIVE CHARGES 572,353 582,862
TOTAL EXPENDITURES 8,037,297$ 19,683,237$
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:28,424,679$ 19,389,959$
IF Project is Roadway Impact Fee eligible.
RR Project involves railroad crossing and/or coordination plus additional crossing maintenance.
1 Funded with General Funds to be transferred in to the Streets Capital Projects Fund.
2 Estimated $500,000 to be received through future Holleman Extension assessments. Funds will not be available for expenditure until they are received.
3 Indicates projects funded through 2008 G.O. Bond Authorization.
4 Funded with Certificates of Obligation (CO) debt or a combination of CO debt and budget balance from closed projects;
ITS Master Plan budget includes $850,000 to be received from TX A&M University System.
5Projects projected to be funded with Certificates of Obligation (CO) debt.
6Project funded via several sources, including a potential TxDOT Grant and Sidewalk Zone funds. Budget and expenses reflect what is incurred in Streets CIP.
124
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
PROJECTED EXPENDITURESACTUALS
‐ ‐ ‐ ‐ ‐ 500,000 ‐ ‐ ‐
8,064 57,152 309,785 ‐ ‐ ‐ ‐ ‐ ‐
30,758 78,616 302,500 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 50,000 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 50,000
‐ ‐ 50,000
‐ 758 42,850 556,392 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 592,386 ‐ ‐ ‐ ‐
‐ ‐ ‐ 95,000 510,000 ‐ ‐ ‐ ‐
3,480,823 191,407 967,750 78,542 ‐ ‐ ‐ ‐ ‐
3,519,644$ 327,932$ 1,772,885$ 729,934$ 1,102,386$ 500,000$ ‐$ ‐$ ‐$
21,878 12,176 218,717 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 362,000 200,000 200,000 180,000 ‐ ‐
‐ 18,465 181,535 ‐ ‐ ‐ ‐ ‐ ‐
4,147,160 2,359,694 97,672 ‐ ‐ ‐ ‐ ‐ ‐
15,297 10,228 258,959 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
4,184,336$ 2,400,562$ 756,883$ 362,000$ 200,000$ 200,000$ 180,000$ ‐$ ‐$
12,483,152$ 2,051,391$
30,922,398$ 14,142,017$ 11,830,777$ 28,709,541$ 37,133,296$ 13,555,750$ 2,950,000$ 3,542,438$ 10,088,500$
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
172,273 ‐ 70,000 ‐ ‐ ‐ ‐ ‐
‐ 12,400 66,750 168,375 64,400 11,000 27,100 36,975
‐ 510,000 170,000 ‐ ‐ ‐ ‐ ‐
462,819 572,353 582,862 588,691 594,578 600,523 606,529 612,594
14,777,109$ 12,925,530$ 29,599,153$ 37,890,362$ 14,214,728$ 3,561,523$ 4,176,067$ 10,738,069$
33,801,360$ 23,536,446$ 9,474,043$ 5,451,056$ 4,194,729$ 2,854,206$ 4,132,239$ 836,145$
125
GENERAL GOVERNMENT
PARKS AND RECREATION CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
PROJECT
NUMBER FY21 BUDGET THROUGH
FY19 FY20 FY21
BEGINNING FUND BALANCE:$6,230,960 $12,567,315
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS ‐$ ‐$
**CERTIFICATES OF OBLIGATIONS (1,440,000) ‐
INTERGOVERNMENTAL TRANSFERS ‐ ‐
INTRAGOVERNMENTAL TRANSFERS ‐ ‐
INVESTMENT EARNINGS 157,091 14,812
FIELD REDEVELOPMENT FEE REVENUE 48,315 106,000
OTHER 3,300 6,300
SUBTOTAL ADDITIONAL RESOURCES ‐$1,231,294 $127,112
TOTAL RESOURCES AVAILABLE $4,999,666 $12,694,427
PROJECTS
* FIELD REDEVELOPMENT PK0300 1,617,613 530,657 ‐
1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,696,898 1,696,898 ‐ ‐
2 TEXAS INDEPENDENCE BALLPARK (Southeast)HM1607 5,925,000 6,000,000 (75,000) ‐
2 AQUATICS RENOVATION/IMPROVEMENTS PK1701 365,000 290,000 75,000 ‐
2 SYSTEM‐WIDE PARK IMPROVEMENTS PK1702 2,947,500 2,318,000 629,500 ‐
2 CENTRAL PARK PAVILION/RESTROOM REHAB PK1802 1,043,181 785,000 258,181 ‐
2 CENTRAL PARK ATHLETIC FIELD RESTROOM REHAB PK1803 662,772 675,000 (12,228) ‐
2 BEE CREEK CONCESSIONS/RESTROOMS PK1804 651,896 600,000 51,896 ‐
2 THOMAS PARK REHAB PK1901 1,000,000 1,000,000 ‐ ‐
2 VETERANS PARK AMENITIES & IMPROVEMENTS PK1902 975,000 665,000 310,000 ‐
2 BEE CREEK SOFTBALL LIGHTS PK1904 423,000 450,000 (27,000) ‐
2 AMERICAN PAVILION RENOVATION***PK1910 500,000 500,000 ‐ ‐
2 AGGIE FIELD OF HONOR FENCE PK2001 525,000 ‐ 525,000 ‐
2 MEMORIAL CEMETERY MAINTENANCE SHOP PK2002 1,805,000 ‐ 1,805,000 ‐
2 FUTURE AMENITIES & IMPROVEMENTS PK2003 1,000,000 ‐ 1,000,000 ‐
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL 5,071,006$ ‐$
MISCELLANEOUS ‐ ‐
DEBT ISSUANCE COST 3,300 ‐
GENERAL & ADMIN. CHARGES 32,415 18,115
TOTAL EXPENDITURES 4,576,063$ 18,115$
Assigned fund Balance ‐ Field Redevelopment
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:$423,603 $12,676,312
*Project funded with Field Redevelopment fees from field users
1 Indicates projects funded through 2008 G.O. Bond Authorization
2 Indicates projects funded through Certificates of Obligation
3 Funded with General Funds to be transferred in to the Parks Capital Projects Fund.
** FY19 CO Funding moved from PARD CIP to Streets CIP in FY20
***Additional expenses are anticipated on this project in a future fiscal year.
BUDGET APPROPRIATIONS
126
GENERAL GOVERNMENT
PARKS AND RECREATION CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH
FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
6,230,960$ $12,567,315 5,924,890$ 2,556,472$ 1,841,187$ 1,379,094$ 3,162,747$ 3,150,859$
‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
8,507,956 (1,440,000) ‐ 1,200,000 4,500,000 1,800,000 ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
217,701 157,091 14,812 6,391 4,603 3,448 7,907 7,877
124,348 48,315 106,000 106,000 106,000 106,000 106,000 106,000
‐ 3,300 6,300 6,000 22,500 9,000 ‐ ‐
$8,850,005 ‐$1,231,294 $127,112 $1,318,391 $4,633,103 $1,918,448 $113,907 $113,877
$15,080,965.00 $11,336,022 $6,052,002 $3,874,863 $6,474,290 $3,297,541 $3,276,654 $3,264,736
1,027,904 56,657 400,000 106,000 106,000 106,000 106,000 106,000 106,000
714,483 ‐ ‐ 982,415 ‐ ‐ ‐ ‐
194,619 636,996 162,470 44,000 ‐ 4,947,478 ‐ ‐
211,824 32,086 108,200 ‐ ‐ ‐ ‐ ‐ ‐
1,495,044 184,963 785,877 ‐ ‐ ‐ ‐ ‐
31,893 36,539 974,750 ‐ ‐ ‐ ‐ ‐ ‐
24,619 29,803 574,763 ‐ ‐ ‐ ‐ ‐ ‐
21,496 24,713 605,687 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 133,802 250,000 616,198 ‐ ‐ ‐ ‐
‐ ‐ 665,000 310,000 ‐ ‐ ‐ ‐ ‐
‐ 365,662 51,975 ‐ ‐ ‐ ‐ ‐ ‐
‐ 13,180 ‐ 200,000 286,820 ‐ ‐ ‐ ‐
500,000
168,281 1,585,000
‐ ‐ ‐ ‐ 1,000,000 ‐ ‐ ‐ ‐
1,052,381
3,721,883$ 2,432,978$ 5,130,804$ 3,477,415$ 2,009,018$ 5,053,478$ 106,000$ 106,000$ 106,000$
503 ‐ ‐ ‐ ‐ ‐ ‐ ‐
90,368 3,300 ‐ 6,000 22,500 9,000 ‐ ‐
‐ 32,415 18,115 18,658 19,218 19,795 19,795 20,389
2,523,849$ 5,166,519$ 3,495,530$ 2,033,676$ 5,095,196$ 134,795$ 125,795$ 126,389$
244,613$
10,199$
$12,567,315 $5,924,890 2,556,472$ 1,841,187$ 1,379,094$ 3,162,747$ 3,150,859$ 3,138,347$
ACTUALS PROJECTED EXPENDITURES
127
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
APPROVED
PROJECT # FY20 BUDGET FY21 BUDGET THROUGH FY19 FY20 FY21
BEGINNING FUND BALANCE:48,986,853$ 25,976,561$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (08 GOB)‐$ ‐$
CERTIFICATES OF OBLIGATIONS 1,170,000 2,400,000
INTRAGOVERNMENTAL TRANSFERS 100,000 1,300,000
INVESTMENT EARNINGS 210,000 65,000
OTHER 48,657 12,000
SUBTOTAL ADDITIONAL RESOURCES 1,528,657$ 3,777,000$
TOTAL RESOURCES AVAILABLE 50,515,510$ 29,753,561$
PUBLIC FACILITIES PROJECTS
1 LIBRARY EXPANSION GG1010 8,385,000 8,385,000 8,385,000 ‐ ‐
4 STORAGE TANKS & CONTAINMENT GG1601 287,000 287,000 212,000 75,000 ‐
4 PW's COMPLIANCE UPGRADES GG1602 584,589 584,589 584,589 ‐ ‐
2 CITY GATEWAY SIGN #2 (SOUTH)GG1701 200,000 200,000 200,000 ‐ ‐
2 CITY GATEWAY SIGN #3 (WEST)GG1901 175,000 175,000 175,000 ‐ ‐
2 CITY GATEWAY SIGN #4 (EAST)TBD 175,000 175,000 ‐ ‐ ‐
5 NEW POLICE STATION GG1604 29,500,000 29,500,000 29,500,000 ‐ ‐
5 FIRE STATION #7 GG1804 7,100,000 7,100,000 700,000 ‐ ‐
6 NEW CITY HALL GG1801 39,300,000 39,300,000 33,000,000 6,300,000 ‐
2 RENOVATION OF EXISTING PD BUILDING GG1805 1,000,000 1,000,000 ‐ 1,000,000 ‐
2 FLEET UPGRADES ‐ OIL PIT & STORM DRAIN GG1902 165,000 165,000 165,000 ‐ ‐
2 FLEET FUEL SYSTEM REHAB CO1902 1,600,000 2,235,000 1,600,000 ‐ 635,000
2 FUTURE DEPARTMENTAL RELOCATION GG2000 2,174,000 2,174,000 ‐ 300,000 ‐
SUBTOTAL 7,675,000$ 635,000$
TECHNOLOGY/EQUIPMENT PROJECTS
3 ERP SYSTEM REPLACEMENT CO1204 5,505,000 5,505,000 5,505,000 ‐ ‐
3 WORK MGMT SYSTEM ‐ PARD CO1901 170,000 170,000 170,000 ‐ ‐
2 FIBER OPTIC INFRASTRUCTURE CO1701 675,000 675,000 500,000 175,000 ‐
2 VIDEO SURVEILLANCE SYSTEM CO1802 790,000 790,000 630,000 160,000 ‐
2 NETWORK UPGRADE/REPLACEMENT CO2000 810,000 810,000 ‐ 810,000 ‐
2VIDEO/GPS/DIAGNOSTICS FOR CITY FLEET CO1903 420,000 420,000 420,000 ‐ ‐
7CAD/RMS REPLACEMENT CO1301 2,748,900 2,748,900 2,748,900 ‐ ‐
2 FIREWALL REFRESH CO2002 140,000 140,000 ‐ 140,000
2 IT REVOLVING PROJECT CO2001 965,500 1,170,000 ‐ 956,500 213,500
CLOSED PROJECTS
SUBTOTAL 2,241,500$ 213,500$
CAPITAL PROJECTS SUBTOTAL 9,916,500$ 848,500$
DEBT ISSUANCE COSTS 5,850 12,000
CONTINGENCY ‐ ‐
TRANSFERS ‐ ‐
OTHER MISC ‐ ‐
GENERAL & ADMIN. CHARGES 177,786 201,772
TOTAL EXPENDITURES 10,100,136$ 1,062,272$
MEASUREMENT FOCUS INCREASE (DECREASE)
*ENDING FUND BALANCE:40,415,374$ 28,691,289$
1 Indicates projects funded through 2008 General Obligation (G.O.) Bond Authorization
2 Funded primarily with Certificates of Obligation (C.O.) debt
3 General Fund ($412,041); Water, WW and Electric ($1,375,561), Sanitation ($43,439), Drainage ($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 and will likely require an increase to the property tax rate in future years
6 $10,000,000 from the Electric Fund, $934,844 from TIRZ 18, $250,000 from the General Fund, $27,190,000 CO debt, and $1,000,000 from the PEG Fund
7 Funded with 03 G.O. debt, General Fund, misc. IT project balances, Fire Station Alerting balance, and C.O. debt.
* Ending Fund Balance includes $260,000 from Cayenta settlement
BUDGET APPROPRIATIONS
128
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
40,236,419$ 48,986,853$ 25,976,561$ 4,118,873$ 2,764,548$ 1,675,735$ 1,459,253$ 1,236,157$
‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
22,925,000 1,170,000 2,400,000 1,000,000 300,000 1,000,000 1,000,000 1,000,000
10,653,488 100,000 1,300,000 200,000 ‐ ‐ ‐ ‐
1,137,868 210,000 65,000 10,000 7,000 4,000 4,000 3,000
61,436 48,657 12,000 5,000 1,500 5,000 5,000 5,000
34,777,792$ 1,528,657$ 3,777,000$ 1,215,000$ 308,500$ 1,009,000$ 1,009,000$ 1,008,000$
75,014,211$ 50,515,510$ 29,753,561$ 5,333,873$ 3,073,048$ 2,684,735$ 2,468,253$ 2,244,157$
2,061,176 5,926,275 50,000 ‐ ‐ ‐ ‐ ‐ ‐
7,281 27,903 47,000 34,500 ‐ ‐ ‐ ‐ ‐
331,005 16,706 277 ‐ ‐ ‐ ‐ ‐ ‐
21,354 35,241 127,891 ‐ ‐ ‐ ‐ ‐ ‐
‐ 247 500 ‐ 79,500 94,753 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 175,000 ‐ ‐ ‐
912,596 16,797,385 11,097,359 ‐ ‐ ‐ ‐ ‐ ‐
631,176 (11,485) 32,000 ‐ ‐ ‐ ‐ ‐ ‐
47,267 1,148,788 10,570,821 22,128,482 ‐ ‐ ‐ ‐ ‐
288 295 249,000 750,000 ‐ ‐ ‐ ‐ ‐
‐ 1,658 15,600 147,000 ‐ ‐ ‐ ‐ ‐
‐ 38,825 122,500 939,494 1,130,000 ‐ ‐ ‐ ‐
‐ ‐ ‐ 115,000 1,147,000 912,000
4,012,142$ 23,981,837$ 22,312,948$ 24,114,476$ 2,356,500$ 1,181,753$ ‐$ ‐$ ‐$
4,793,350 (42,315) 223,736 4,140 ‐ ‐ ‐ ‐ ‐
‐ ‐ 162,666 ‐ ‐ ‐ ‐ ‐ ‐
52,276 171,526 36,347 280,000 ‐ ‐ ‐ ‐ ‐
352,996 177,220 225,000 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 810,000 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 248,511 ‐ ‐ ‐ ‐ ‐ ‐
2,540,752 16,383 26,785 22,300 ‐ ‐ ‐ ‐ ‐
‐ ‐ 139,320 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 170,000 1,000,000 ‐ ‐ 1,000,000 1,000,000 1,000,000
344,074 1,580,820
8,083,448$ 1,903,635$ 2,042,365$ 1,306,440$ ‐$ ‐$ 1,000,000$ 1,000,000$ 1,000,000$
25,885,472$ 24,355,313$ 25,420,916$ 2,356,500$ 1,181,753$ 1,000,000$ 1,000,000$ 1,000,000$
5,850 12,000 5,000 1,500 5,000 5,000 5,000
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
23,114 ‐ ‐ ‐ ‐ ‐ ‐ ‐
118,773 177,786 201,772 207,825 214,060 220,482 227,096 233,909
26,027,359$ 24,538,949$ 25,634,688$ 2,569,325$ 1,397,313$ 1,225,482$ 1,232,096$ 1,238,909$
48,986,853$ 25,976,561$ 4,118,873$ 2,764,548$ 1,675,735$ 1,459,253$ 1,236,157$ 1,005,248$
PROJECTED EXPENDITURESACTUALS
129
FY21 FY22 FY23 FY24 FY25 Comments
Street/Traffic Projects
Dartmouth @ FM 2818 Signal ‐ 4,000 4,120 4,244 4,371 Signal maintenance & utility costs
Future Signal Projects ‐ 8,180 16,605 17,104 17,617 Signal maintenance & utility costs
Lick Creek Nature Trail Parking & Trail Head ‐ 5,800 5,974 6,153 6,338 General maintenance
Street/Traffic Projects Subtotal ‐$ 17,980$ 26,699$ 27,500$ 28,325$
Parks Projects
Texas Independence Ballpark ‐ ‐ 160,000 164,800 169,744 Personnel, equipment, supplies,
utility costs and facilities
Thomas Park Rehab ‐ 5,000 5,150 5,305 5,464 Utility costs and facilities
VPAC Amenities/American Pavilion ‐ 2,000 2,060 2,122 2,185 Facilities maintenance
Memorial Cemetery Shop ‐ 11,025 11,356 11,696 12,047 Utility costs, supplies, maintenance,
etc
Parks Projects Subtotal ‐$ 18,025$ 178,566$ 183,923$ 189,440$
Facility and Technology Projects
Fire Station #7 TBD TBD TBD TBD TBD
Staffing, utility costs, supplies,
maintenance, etc
New City Hall ‐ 200,000 206,000 212,180 218,545 Placeholder for utility costs,
supplies, maintenance, etc
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
Fleet Video/GPS/Diagnostics 153,000 157,590 162,318 167,187 172,203 Network service charges
Video Surveillance Phases II and III 150,000 154,500 159,100 163,900 168,800 System maintenance and support
Facilities and Technology Projects Totals $ 303,500 $ 513,605 $ 528,978 $ 544,874 $ 561,204
Total Estimated O&M Costs 303,500$ 549,610$ 734,243$ 756,298$ 778,970$
Governmental Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
*The Operations and Maintenance (O&M) estimates reflected above are anticipated project costs. In some situations, a project's O&M cost is minimal and can be
absorbed by the City department that benefits the most from the project. In other situations, the O&M cost is more significant and funding for these additional
expenses will either be included in the base budget or added via Budget Amendment. By approving capital projects, the City inherently approves the related
additional O&M costs needed to run and maintain the new infrastructure. As projects become more defined, the O&M estimates may be revised.
Projected
130
ELECTRIC UTILITY
CITY OF COLLEGE STATION
City Manager
Assistant City
Manager
Director
Assistant Director
Operational
Technology
Superintendent
SCADA
AMI
Energy Supervisor
Energy Auditor
Substation Metering
Superintendent
Substation/Relays/
Meters
Assistant Director
Design Supervisor
Design/GIS
System Operations
Superintendent
System Operators
T&D Superintendent
Transmission &
Distribution
Engineers
Compliance Officer
Compliance
Admin/Budget
Manager
Warehouse/ Support
Staff
Electric System
Analysts
131
Electric Fund
The Electric Fund is a City Enterprise Fund that accounts for electric utility revenue and operating expenses. The
Electric Utility constructs new facilities to extend electric service to new consumers, maintains system
infrastructure, and responds to emergency outages and storm incidents. The Electric Utility maintains high
standards of reliability to meet citizens’ electric consumption, while meeting or exceeding all applicable local,
state, and federal compliance requirements. The Electric Utility also recovers the full cost of service by charging
consumption on a per kWh basis.
The Electric Utility system includes:
90.50 FTEs serving 42,710 City meters and 6,000 street/rental lights
Approximately 20 miles of transmission lines
Approximately 510 miles of overhead and underground electric distribution lines
Eight substations
Approximate annual energy sales of 888,648 MWh
The Electric Utility is currently installing/deploying Advanced Metering Infrastructure (AMI) and expects
completion in FY21. The AMI budget totals $9,500,000, with $950,000 and $8,550,000 for engineering and
construction, respectively. In FY18, the City issued $4,200,000 of CO debt for AMI and used available balance in
the fund for the remaining project budget.
The City budgets Electric revenue by analyzing monthly totals from prior fiscal years and adjusting for seasonality,
weather fluctuations, community conditions, collectability, and broader macroeconomic factors (e.g., power
generation and transmission market). Revenue budgeting methodology includes identifying and adjusting for one‐
time events or conditions (e.g., a historically hot and dry year), averaging historical revenues by month, and
assuming relatively mild but constant growth trends, both in consumption and in total customers.
The City is not increasing rates for FY21. COVID‐19 did not significantly affect operating revenue in FY20, as the
City observed continued consumption across all customer classes. As a result, FY21 budgeted operating revenue
assumes very mild growth and no material COVID‐19 impact. FY21 budgeted revenue also includes a decrease in
Investment Earnings due to current interest rates and an increased transfer in for planned vehicle replacements.
For FY21, the City will report transmission delivery adjustment (TDA) revenue as part of Residential and
Commercial/Industrial revenues, since the City charges the TDA as part of those bills. In prior years, the City
reported a separate TDA revenue estimate.
The City is also expecting a 1% payment loss on operating reven ue in FY20 and FY21, reflected in the Measurement
Focus Adjustment, due to economic conditions and COVID‐19 related unemployment. The City historically
incurred a 1% loss in prior fiscal years.
The FY21 operating budget decreased 3.29% from FY20 due to expected Purchased Power/Wheeling costs and
reductions in supplies, maintenance, professional services, travel/training, and the hiring freeze. These changes
are in response to the uncertainty caused by COVID‐19 and are detailed in the below table.
The budget for FY21 includes the following service level adjustments:
132
Service Level Adjustments One‐Time Recurring Total
Salaries and Benefits ‐($96,000) ($108,000)
Health Insurance ‐($12,000) ($247,800)
Supplies ‐($247,800) ($247,800)
Maintenance ‐($6,000) ($6,000)
Professional Services ‐($254,200) ($254,200)
Travel/Training ‐($10,000) ($10,000)
Electric SLA Total ‐($626,000) ($626,000)
Budgeted FY21 non‐operating expenditures increased by 9.74% due to:
Contingency
G&A transfers to UCS and the General Fund
The return on revenue (ROR) transfer to the General Fund
Capital funding
Vehicle replacement
Contingency increased in response to possible COVID‐19 impacts. Net G&A transfers increased due to an updated
allocation model and UCS costs. The ROR transfer is in lieu of franchise fee payments. For FY21, the City is
increasing the ROR policy from 8% to 9% of budgeted operating revenue. The increased ROR transfer will support
the General Fund’s response to COVID‐19. Capital funding increased due to updated CIP plan and scheduled
projects. Finally, the City planned for FY21 vehicle replacement costs via the increased transfer from the Fleet
Replacement Fund.
The City estimates that the projected FY21 ending working capital will decrease 1.39% due to the aforementioned
costs and mild revenue growth. Every year the City considers transferring fund balance in lieu of issuing debt for
capital projects. Given that the projected FY21 working capital meets the 18% requirement as outlined in the Fiscal
and Budgetary Policy Statement, the City will continue to use available fund balance for the majority of Electric’s
capital projects.
In FY21, the City estimates issuing $3,500,000 of CO debt for Electric projects. The City will use this debt in
conjunction with a fund balance transfer for various projects, including the Spring Creek Substation transformer
installation and ring bus conversion.
133
City of College Station
Electric Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Residential 59,283,356$ 58,920,710$ 60,088,265$ 58,914,000$ ‐0.01%
Commercial/ Industrial 43,160,026 43,172,460 42,292,542 42,680,000 ‐1.14%
Other Operating 4,556,633 5,430,300 4,767,933 5,529,000 1.82%
Investment Earnings 1,138,264 1,079,900 437,846 108,170 ‐89.98%
Other Nonoperating/Transfers 1,146,996 705,120 766,870 1,235,273 75.19%
Total Revenues 109,285,275$ 109,308,490$ 108,353,456$ 108,466,443$ ‐0.77%
Operating Expenditures & Transfers
Administration 3,102,084$ 3,118,832$ 2,786,834$ 2,861,750$ ‐8.24%
Transmission/Distribution 7,921,777 10,052,604 9,153,195 9,612,254 ‐4.38%
Purchased Power Charges/Wheeling 60,208,005 67,200,000 64,817,185 65,370,000 ‐2.72%
Direct Capital 166,319 403,175 217,934 270,000 ‐33.03%
Total Operating Expenditures & Transfers 71,398,185$ 80,774,611$ 76,975,149$ 78,114,004$ ‐3.29%
Non‐Operating Expenditures & Transfers
Debt Service 6,008,005$ 6,676,974$ 6,676,974$ 6,600,498$ ‐1.15%
Contingency ‐ 150,000 ‐ 231,589 54.39%
Net Gen/Admin Transfers 2,243,219 2,092,387 2,092,387 2,324,220 11.08%
Transfer to General Fund (ROR)8,181,018 8,603,000 8,603,000 9,641,000 12.07%
Capital Projects Funding 25,745,817 10,250,000 10,250,000 12,500,000 21.95%
Vehicle Replacement ‐ 90,000 90,000 616,000 584.44%
Transfer to Fleet Replacement Fund ‐ 1,219,363 1,219,363 ‐ ‐100.00%
Total Non‐Operating Expenditures & Transfers 42,178,059$ 29,081,724$ 28,931,724$ 31,913,307$ 9.74%
Total Expenditures and Transfers 113,576,244$ 109,856,335$ 105,906,873$ 110,027,311$ 0.16%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (4,290,969)$ (547,845)$ 2,446,583$ (1,560,868)$
Measurement Focus Adjustment 327,411$ (1,023,808) (1,015,940)
Beginning Working Capital, accrual basis of
accounting 48,166,696$ 44,203,138$ 44,203,138$ 45,625,913$
Ending Working Capital, accrual basis of
accounting 44,203,138$ 43,655,293$ 45,625,913$ 43,049,105$
134
Residential
54.32%
Commercial/
Industrial
39.35%
Other Operating
5.10%
Investment
Earnings
0.10%
Other
Nonoperating/T
ransfers
1.14%
Electric Fund ‐ Sources
Administration
2.62%
Transmission/Distribution
8.79%
Purchased Power
Charges/Wheeling
59.75%
Direct Capital
0.25%
Net Gen/Admin
Transfers
2.12%
Debt Service
6.03%
Contingency
0.21%
Transfer to General
Fund (ROR)
8.81%
Capital Projects
Funding
11.42%
Electric Fund ‐ Uses
135
City of College Station
Electric Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Warehouse 405,979$ 342,980$ 278,111$ 226,520$ ‐33.96%
Operations Administration 2,696,105 2,775,852 2,508,723 2,635,230 ‐5.07%
Substations 1,374,445 1,901,332 1,676,927 1,774,191 ‐6.69%
Utility Dispatch 1,329,094 1,368,972 1,361,677 1,210,794 ‐11.55%
Electric Compliance 297,824 347,023 353,142 357,300 2.96%
Engineering & Design (E&D)755,988 1,122,861 887,747 989,857 ‐11.85%
Energy Conservation 580,095 588,926 583,100 578,210 ‐1.82%
Transmission / Distribution 3,053,096 3,479,470 3,231,580 3,389,816 ‐2.58%
SCADA 499,303 521,293 535,454 509,508 ‐2.26%
AMI 31,931 722,727 523,570 802,578 11.05%
Purchased Power/Wheeling 60,208,005 67,200,000 64,817,185 65,370,000 ‐2.72%
Direct Capital 166,319 403,175 217,934 270,000 ‐33.03%
TOTAL 71,398,185$ 80,774,611$ 76,975,149$ 78,114,004$ ‐3.29%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 7,301,144$ 8,214,818$ 7,849,503$ 8,064,000$ ‐1.84%
Health Insurance 831,601 996,100 950,820 1,047,092 5.12%
Supplies 462,833 799,107 679,435 504,250 ‐36.90%
Maintenance 242,556 506,413 303,861 502,320 ‐0.81%
Purchased Services 2,185,727 2,654,998 2,156,412 2,356,343 ‐11.25%
Purchased Power/Wheeling 60,208,005 67,200,000 64,817,185 65,370,000 ‐2.72%
Direct Capital 166,319 403,175 217,934 270,000 ‐33.03%
TOTAL 71,398,185$ 80,774,611$ 76,975,149$ 78,114,004$ ‐3.29%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Warehouse / Operations Admin.14.50 14.50 14.50 0.00%
E&D / T&D / SCADA / AMI 74.00 76.00 76.00 0.00%
TOTAL 88.50 90.50 90.50 0.00%
136
Debt Service Requirements
Electric Fund
All Electric URB, GO and CO Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY21 4,611,520 1,988,978 6,600,498 47,936,760
FY22 4,723,300 1,784,445 6,507,745 43,325,240
FY23 4,713,870 1,563,665 6,277,535 38,601,940
FY24 4,583,070 1,343,054 5,926,124 33,888,070
FY25 4,483,640 1,131,574 5,615,214 29,305,000
FY26 4,441,630 922,467 5,364,097 24,821,360
FY27 3,405,830 748,856 4,154,686 20,379,730
FY28 3,381,240 616,876 3,998,116 16,973,900
FY29 3,037,860 496,302 3,534,162 13,592,660
FY30 2,278,110 396,825 2,674,935 10,554,800
FY31 2,241,690 304,091 2,545,781 8,276,690
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 50,653 430,653 1,610,000
FY36 395,000 37,185 432,185 1,230,000
FY37 410,000 22,893 432,893 835,000
FY38 425,000 7,756 432,756 425,000
FY39 ‐ ‐ ‐ ‐
FY40 ‐ ‐ ‐ ‐
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40ELECTRIC FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
137
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
1. Goal: Continue with the implementation of Advanced Metering Infrastructure (AMI)
and a Meter Data Management (MDM) systems; and begin development of a
Distribution Automation (DA) system. Work with other City departments to select a
new Utility Billing (UB) system and integrate it with AMI and MDM.
a. Issue: Implement Electric AMI
b. Plan of Action:
Install and test communication system, MDM system, and system
interfaces.
Transition to AMI meters.
Begin developing and installing a DA system.
Work with the City to investigate a new UB system.
c. Strategic Initiative(s): Core Services and Infrastructure, Financially Sustainable
City
2. Goal: Compliance with state and federal regulatory authorities.
a. Issue 1: Unfunded Mandates from Regulatory Agencies
b. Plan of Action:
Stay abreast of changing regulatory requirements as best possible to
minimize current budget impacts and to provide for future funding
in order to meet evolving compliance standards.
Maintain and develop subject matter experts (SMEs) for auditable
occurrences.
Maintain an asset tracking system for compliance related
equipment.
c. Strategic Initiative(s): Financially Sustainable City
3. Goal: Plan and Prepare for future costs and revenues
a. Issue 1: Manage Power Supply Costs and Electric Rates
b. Plan of Action:
Manage Congestion Revenue Rights (CRR) costs.
Monitor the gas market for future gas hedges.
c. Strategic Initiative(s): Core Services and Infrastructure, Diverse Growing
Economy
138
ELECTRIC DEPARTMENT STRATEGIC PLAN
a. Issue 2: Provide service to extensive new development growth in the service
territory and the redevelopment of the Northgate area. Address growing
requirements to serve 5G communications.
b. Plan of Action:
Maintain accurate data to track growth and identify facility loading
concerns.
Work with Legal to address pole attachment issues.
c. Strategic Initiative(s): Core Services and Infrastructure, Diverse Growing
Economy
a. Issue 3: Transmission Cost of Service
b. Plan of Action:
Work with consultant to perform TCOS Study.
Prepare for full filing to the PUCT.
c. Strategic Initiative(s): Core Services and Infrastructure, Diverse Growing
Economy
4. Goal: Develop and maintain a trained and knowledgeable electric utility workforce.
a. Issue 1: Employee Retention and Succession Planning.
b. Plan of Action:
Emphasize “hiring for attitude” in the recruitment process.
Preserve a culture of accountability and pride in work.
Promote an environment of healthy work behaviors that reward
exceptional performance and encourage learning.
Focus on recruiting, developing, and retaining a quality work force.
Encourage longevity, career growth, and progression within the
organization by mentoring new recruits, encouraging personal
development, and recognizing leadership qualities in strategic‐
minded employees.
Develop training opportunities within the parameters of the ever‐
changing COVID‐19 environment.
c. Strategic Initiative(s): Core Services and Infrastructure
a. Issue 2: Competitive Compensation
b. Plan of Action:
Continue to address areas of concern for competitive salaries.
Benchmark labor markets that have recruited CSU personnel.
Update compensation survey on a periodic basis to maintain
competitiveness.
c. Strategic Initiative(s): Core Services and Infrastructure
139
ELECTRIC DEPARTMENT STRATEGIC PLAN
5. Goal: Culture of Safety: Plan, design, construct, and maintain the electric system to
ensure employee and public safety.
a. Issue: Safety of Personnel / Safe Work Practices
b. Plan of Action:
Utilize, train, and enforce the safety standards in the CSU adopted
APPA Safety Manual and National Electrical Safety Code.
Involve employees in presenting training on the APPA Safety Manual
and NESC.
Continue to evolve the “Safety Stand‐Down Day” to involve more
employee participation and ownership.
c. Strategic Initiative(s): Core Services and Infrastructure
140
ELECTRIC DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs) *
S
*FY20 Q4 and FY21 Q1 are projected values
141
WATER SERVICES
CITY OF COLLEGE STATION
City Manager
Deputy City
Manager
Water Services
Director
Assistant Director
Technical and
Support Services
Engineering
Operations
Manager
Engineer
Graduate Engineer
GIS Analyst
Asset Manager
Coordinator
Staff Assistants
Environmental
Supervisor
Environmental
Technicians
Sr. Regulatory
Compliance
Coordinator
Water Resources
Coordinator
Assistant Director
Operations and
Field Services
Plant Operations
Manager
Plant
Maintenance
Supervisor
Plant
Maintenance Staff
Wastewater
Treatment
Supervisors
Plant Leads
Plant Operators
SCADA Analyst
Power and Control
Lead
Power and Control
Specialists
Water Production
Supervisor
Lead Water
Production
Operator
Water Production
Operators
Field Operations
Manager
Field Maintenance
Supervisor
Crew Leaders
Field Operators
Field Maintenance
Supervisor
Crew Leaders
Field Operators
Field Maintenance
Supervisor
Crew Leaders
Field Operators
Field Maintenance
Supervisor
Crew Leaders
Field Operators
Lab Supervisor
Lab Technicians
142
Water Fund
The Water Fund is a City Enterprise Fund that accounts for water utility revenue and operating expenses. After
the completion of Well #9 and related infrastructure, the City can produce approximately 38.5 million gallons of
potable water per day. The Water Department also maintains high standards of reliability to meet citizens’ water
supply needs, while meeting or exceeding all applicable local, state, and federal standards. The Water Department
recovers the full cost of production, transmission, and distribution by charging consumption on a per unit basis.
The City’s Water system includes:
10 wells and 44 employees serving 40,221 connections
2 ground and 2 elevated storage tanks with a total capacity of 13 million gallons
An additional elevated storage tank under construction, adding 3 million gallons of capacity
468 miles of water line
Average consumption of 12 million gallons per day (MGD)
Approximate daily consumption of 126 gallons per capita
The FY21 budget includes the following service level adjustment:
The Water Impact Fee Study Update will examine the System‐Wide Water Impact Fee structure. The City is
required to update the Study every 5 years. The study will consider current fees, eligible service areas,
development and conservation, citizen impact, debt obligations, masterplan recommendations, and eligible
capital projects. The City expects the study to allow the continued collection of Impact Fees via an updated
assessment. The City will fund this SLA by transferring Impact Fee revenue from the System‐Wide Water Impact
Fee Fund to the Water operating fund.
Service Level Adjustments One‐Time Recurring Total
Salaries and Benefits ‐($249,500) ($249,500)
Health Insurance ‐($12,000) ($12,000)
Supplies ‐($45,000) ($44,000)
Maintenance ‐($6,000) ($6,000)
Professional Services ‐($167,000) ($167,000)
Travel/Training ‐($12,000) ($12,000)
Misc. Payments ‐($15,000) ($15,000)
Direct Capital ‐($28,000) ($28,000)
Impact Fee Study ‐ Update $150,000 ‐$150,000
Water SLAs Total $150,000 ($534,500) ($384,500)
1
The City budgets Water revenue by analyzing monthly totals from prior fiscal years and adjusting for seasonality,
weather fluctuations, community conditions, collectability, and broader macroeconomic factors (e.g., industrial
consumption, conservation). Revenue budgeting methodology includes identifying and adjusting for one‐time
events or conditions (e.g., a historically hot and dry year, rate changes), averaging historical revenues by month,
and assuming relatively mild but constant growth trends, both in consumption and in total customers.
The City is not increasing rates for FY21. COVID‐19 did not significantly affect operating revenue in FY20, as the
City observed continued consumption across all customer classes. As a result, FY21 budgeted operating revenue
assumes very mild growth and no material COVID‐19 impact. FY21 budgeted revenue also includes a decrease in
1 As presented in the Executive Summary, the combined Water and Wastewater reductions total $818,000, of which
$384,500 occurred in the Water Fund.
143
Investment Earnings due to current interest rates and an increased transfer in for planned vehicle replacements.
FY21 budgeted revenue also includes a transfer from the System‐Wide Water Impact Fee Fund to offset eligible
projects’ debt service payments.
The City is also expecting a 1% payment loss on operating revenue in FY20 and FY21, due to economic conditions
and COVID‐19 related unemployment, reflected in the Measurement Focus Adjustment. The City historically
incurred a 1% loss in prior fiscal years.
The overall FY21 operating budget decreased 4.85% from FY20 due to reductions in supplies, maintenance,
professional services, travel/training, direct capital, and the hiring freeze. These reductions and hiring freeze are
in response to the uncertainty caused by COVID‐19. The FY21 non‐operating budget increased 3.07% due to
increases in Contingency, planned vehicle replacements, and G&A transfers. Contingency increased in response
to possible COVID‐19 impacts. Net G&A transfers increased due to an updated allocation model and additional
UCS costs. The ROR transfer up to the policy maximum is in lieu of franchise fee payments.
The City estimates that the FY21 ending working capital will increase 8.67%, primarily due to the operating cost
reductions mentioned above. Every year the City considers transferring fund balance in lieu of issuing debt for
capital projects. Given that the projected FY21 working capital meets the 18% requirement as outlined in the Fiscal
and Budgetary Policy Statement, the City anticipates using available fund balance for future capital transfers.
In FY21, the City estimates issuing $11,290,000 of CO debt for Water projects. The City will use this debt in
conjunction with a fund balance transfer for various projects, including the Greens Prairie Water Tower
rehabilitation and various water line rehabilitations.
144
City of College Station
Water Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Residential 8,867,520$ 10,063,200$ 10,427,257$ 9,972,000$ ‐0.91%
Commercial/Industrial 6,438,848 7,352,000 7,067,821 7,306,000 ‐0.63%
Commercial/Sale of Effluent 118,396 ‐ 1,500 ‐ ‐
Other Operating 630,884 500,500 567,247 567,000 13.29%
Impact Fee Revenue 301,933 290,000 290,000 295,000 1.72%
Investment Earnings 140,944 109,000 76,990 10,000 ‐90.83%
Other Non‐Operating/Transfers 85,054 218,500 210,108 297,000 35.93%
Total Revenues 16,583,579$ 18,533,200$ 18,640,923$ 18,447,000$ ‐0.47%
Operating Expenditures & Transfers
Production 2,554,637$ 2,875,760$ 2,899,977$ 2,907,225$ 1.09%
Distribution 3,388,682 3,358,521 3,606,338 3,050,185 ‐9.18%
Direct Capital 30,251 53,000 35,219 25,000 ‐52.83%
Total Operating Expenditures & Transfers 5,973,570$ 6,287,281$ 6,541,534$ 5,982,410$ ‐4.85%
Non‐Operating Expenditures & Transfers
Debt Service 6,009,570$ 6,903,809$ 6,903,809$ 7,019,929$ 1.68%
Capital Projects 375,000 700,000 500,000 550,000 ‐21.43%
Contingency ‐ 50,000 ‐ 75,789 51.58%
Vehicle Replacement ‐ 170,000 170,000 255,000 50.00%
G&A Transfers 2,198,705 1,904,507 1,904,507 2,133,054 12.00%
Utility Transfer to General Fund 1,600,935 1,738,000 1,738,000 1,785,000 2.70%
Total Non‐Operating Expenditures & Transfers 10,184,210$ 11,466,316$ 11,216,316$ 11,818,772$ 3.07%
Total Expenditures & Transfers 16,157,780$ 17,753,597$ 17,757,850$ 17,801,182$ 0.27%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 425,799$ 779,603$ 883,073$ 645,818$
Measurement Focus Adjustment (228,832)$ (174,951) (172,780)
Beginning Working Capital, accrual basis of
accounting 3,657,482$ 3,854,450$ 3,854,450$ 4,562,572$
Ending Working Capital, accrual basis of
accounting 3,854,450$ 4,634,053$ 4,562,572$ 5,035,610$
145
Residential
54.06%
Commercial/Industrial
39.61%
Other Operating
3.07%
Impact Fee Revenue
1.60%Investment
Earnings
0.05%
Other Non‐Operating/Transfers
1.61%
Water Fund ‐ Sources
Production
16.57%
Distribution
17.38%
Direct Capital
0.14%
Debt Service
40.01%
Capital Projects
3.13%
Contingency
0.43%
G&A Transfers
12.16%
Utility Transfer to
General Fund
10.17%
Water Fund ‐ Uses
146
City of College Station
Water Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Production 2,554,637$ 2,875,760$ 2,899,977$ 2,907,225$ 1.09%
Distribution 3,388,682 3,358,521 3,606,338 3,050,185 ‐9.18%
Direct Capital 30,251 53,000 35,219 25,000 ‐52.83%
TOTAL 5,973,570$ 6,287,281$ 6,541,534$ 5,982,410$ ‐4.85%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 2,664,773$ 2,694,136$ 2,701,276$ 2,439,032$ ‐9.47%
Health Insurance 437,750 473,844 435,310 490,766 3.57%
Supplies 575,722 571,106 810,037 525,883 ‐7.92%
Maintenance 119,506 134,931 136,525 128,931 ‐4.45%
Purchased Services 1,949,071 2,160,264 2,223,926 2,157,798 ‐0.11%
Assessments/Fees 196,497 200,000 199,241 215,000 7.50%
Direct Capital 30,251 53,000 35,219 25,000 ‐52.83%
TOTAL 5,973,570$ 6,287,281$ 6,541,534$ 5,982,410$ ‐4.85%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Production* 5.00 6.00 6.00 0.00%
Distribution** 37.00 38.00 38.00 0.00%
TOTAL 42.00 44.00 44.00 0.00%
* In FY20, Water Services reclassed one FTE from Wastewater Treatment Plant Operations to Water Production Operations.
** In FY20, Water Services, Finance, and HR corrected one FTE from Wastewater to Water Distribution Operations (Environmental Supervisor).
147
Debt Service Requirements
Water Fund
All Water URB, GO and CO Series
FISCAL
YEAR PRINICIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY21 4,865,000 2,154,929 7,019,929 54,295,000
FY22 4,000,000 1,946,959 5,946,959 49,430,000
FY23 3,780,000 1,759,459 5,539,459 45,430,000
FY24 4,000,000 1,567,184 5,567,184 41,650,000
FY25 4,230,000 1,364,484 5,594,484 37,650,000
FY26 4,075,000 1,160,009 5,235,009 33,420,000
FY27 3,660,000 989,831 4,649,831 29,345,000
FY28 3,025,000 862,646 3,887,646 25,685,000
FY29 2,660,000 754,891 3,414,891 22,660,000
FY30 2,240,000 659,418 2,899,418 20,000,000
FY31 2,330,000 564,604 2,894,604 17,760,000
FY32 2,425,000 466,645 2,891,645 15,430,000
FY33 2,320,000 375,844 2,695,844 13,005,000
FY34 2,405,000 288,819 2,693,819 10,685,000
FY35 2,035,000 214,243 2,249,243 8,280,000
FY36 2,100,000 152,796 2,252,796 6,245,000
FY37 1,730,000 95,403 1,825,403 4,145,000
FY38 1,225,000 50,943 1,275,943 2,415,000
FY39 1,015,000 18,178 1,033,178 1,190,000
FY40 175,000 1,859 176,859 175,000
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40WATER FUND PRINCIPAL AND INTEREST
INTEREST PRINICIPAL
148
Wastewater Fund
The Wastewater Fund is a City Enterprise Fund that accounts for sanitary sewer utility revenue and operating
expenses. The Department meets or exceeds all applicable local, state, and federal standards while providing core
infrastructure services to citizens. The Department recovers the full cost of service by charging fees. Due to
community growth, commercial development, and regulatory requirements, the City undertook several capital
projects to increase and improve system capacity. These projects include centrifuge upgrades to CCWWTP, the
significant LCWWTP capacity expansion, and various trunk line expansions.
The City’s Wastewater system includes:
46 employees serving 43,098 connections and 375 linear miles of sanitary sewer
2 treatment plants with a total permitted capacity of 11.5 MGD
An ongoing treatment plant expansion to add additional capacity of 3 MGD
The FY21 budget includes the following service level adjustment:
The Wastewater Impact Fee Study Update will examine the System‐Wide Wastewater Impact Fee structure. The
City is required to update the Study every 5 years. The study will consider current fees, eligible service areas,
development and conservation, citizen impact, debt obligations, masterplan recommendations, and eligible
capital projects. The City expects the study to allow continued collection of Impact Fees via an updated
assessment. The City will fund this SLA by transferring Impact Fee revenue from the System‐Wide Wastewater
Impact Fee Fund to the Wastewater operating fund.
Service Level Adjustments One‐Time Recurring Total
Salaries and Benefits ‐($342,500) ($354,500)
Health Insurance ‐($12,000) ($103,000)
Supplies ‐($103,000) ($103,000)
Maintenance ‐($4,000) ($4,000)
Professional Services ‐($96,000) ($96,000)
Travel/Training ‐($12,000) ($12,000)
Direct Capital ‐($14,000) ($14,000)
Impact Fee Study ‐ Update $150,000 ‐$150,000
Wastewater SLAs Total $150,000 ($583,500) ($433,500)
2
The City budgets Wastewater revenue by analyzing monthly totals from prior fiscal years and adjusting for
seasonality, weather fluctuations, community conditions, collec tability, and broader macroeconomic factors (e.g.,
industrial consumption, conservation). Revenue budgeting methodology includes identifying and adjusting for
one‐time events or conditions (e.g., a historically high rainfall year, rate changes), averaging historical revenues
by month, and assuming relatively mild but constant growth trends, both in consumption and in total customers.
The City is not increasing rates for FY21. COVID‐19 did not significantly affect operating revenue in FY20, as the
City observed continued consumption across all customer classes. As a result, FY21 budgeted operating revenue
assumes very mild growth and no material COVID‐19 impact. FY21 budgeted Other Operating Revenue shows a
decreased due to fluctuations in taps and other miscellaneous revenue.
2 As presented in the Executive Summary, the combined Water and Wastewater reductions total $818,000, of which
$433,500 occurred in the Wastewater Fund.
149
FY21 budgeted revenue also includes a decrease in Investment Earnings due to current interest rates and an
increased transfer in for planned vehicle replacements. The City planned for the FY21 vehicle replacements and
will offset the transfer in with a corresponding non‐departmental expense. FY21 budgeted revenue also includes
a transfer from the System‐Wide Wastewater Impact Fee Fund to offset eligible projects’ debt service payments.
The Impact Fee transfer increased due to the expected change in eligible projects’ debt service. When possible,
the City attempts to match the Impact Fee transfer with expected debt service costs.
The City is also expecting a 1% payment loss on operating revenue in FY20 and FY21, due to economic conditions
and COVID‐19 related unemployment, reflected in the Measurement Focus Adjustment. The City historically
incurred a 1% loss in prior fiscal years.
The overall FY21 operating budget decreased 5.30% from FY20 due to reductions in supplies, maintenance,
professional services, travel/training, direct capital, and the hiring freeze. These reductions and hiring freeze are
in response to the uncertainty caused by COVID‐19. The FY21 non‐operating budget increased 15.60% due to:
Debt service
G&A transfers to UCS and the General Fund
Capital funding
The return on revenue (ROR) transfer to the General Fund
Vehicle replacement
Contingency
Debt service increased due to additional debt issued in FY20 for significant Wastewater projects, including the
LCWWTP expansion and various trunk line expansions. Net G&A transfers increased due to an updated allocation
model and additional UCS costs. Capital funding increased due to anticipated FY21 project costs. Capital funding
is a transfer to the Wastewater CIP Fund in lieu of issuing additional debt. The ROR transfer up to the policy
maximum is in lieu of franchise fee payments. Vehicle replacements increased significantly from FY20 due to the
types of vehicles scheduled for replacement. The City planned for these replacements and will offset the expense
by an equivalent transfer in from the Fleet Replacement Fund. Contingency increased in response to possible
COVID‐19 impacts.
The City estimates that the FY21 ending working capital will increase 35.41% due to the increased Impact Fee
transfer and reduced operating expenses. Every year the City considers transferring fund balance in lieu of issuing
debt for capital projects. Given that the projected FY21 working capital meets the 18% requirement as outlined in
the Fiscal and Budgetary Policy Statement, the City will contin ue to use available fund balance for future, increased
capital transfers.
In FY21, the City estimates issuing $20,350,000 of CO debt for Wastewater projects. The City will use this debt in
conjunction with a fund balance transfer for various projects, including the LCWWTP expansion, various trunk line
projects, and the Carter Creek Diversion Lift Station projects.
150
City of College Station
Wastewater Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Residential 15,399,694$ 15,350,500$ 15,883,698$ 15,152,000$ ‐1.29%
Commercial/ Industrial 3,049,244 3,027,100 2,799,364 3,049,000 0.72%
Other Operating 300,492 272,200 244,100 200,000 ‐26.52%
Impact Fee Revenue 328,881 1,176,000 1,176,000 2,180,000 85.37%
Investment Earnings 287,910 128,900 235,411 12,000 ‐90.69%
Other Non‐Operating/Transfers 13,636 210,000 197,325 927,500 341.67%
Total Revenues 19,379,857$ 20,164,700$ 20,535,898$ 21,520,500$ 6.72%
Operating Expenditures & Transfers
Sewer Collection 1,612,693$ 1,789,321$ 1,620,000$ 1,776,805$ ‐0.70%
Sewer Treatment 4,217,033 4,544,071 4,377,844 4,269,889 ‐6.03%
Direct Capital 44,612 92,000 81,588 38,000 ‐58.70%
Total Operating Expeditures & Transfers 5,874,338$ 6,425,392$ 6,079,432$ 6,084,694$ ‐5.30%
Non‐Operating Expenditures & Transfers
Debt Service 4,878,349$ 6,537,818$ 6,537,818$ 7,558,207$ 15.61%
Gen/Admin Transfer 1,155,543 1,605,103 1,605,103 1,802,088 12.27%
Capital Projects 10,025,000 1,500,000 1,500,000 2,000,000 33.33%
Utility Transfer to General Fund 1,625,386 1,865,000 1,865,000 1,840,000 ‐1.34%
Vehicle Replacement 190,000 190,000 920,000 384.21%
Transfer to Fleet Replacement Fund ‐ 535,347 535,347 ‐ ‐100.00%
Contingency ‐ 50,000 ‐ 79,456 58.91%
Total Non‐Operating Expenditures & Transfers 17,684,279$ 12,283,268$ 12,233,268$ 14,199,751$ 15.60%
Total Expenditures and Transfers 23,558,617$ 18,708,660$ 18,312,700$ 20,284,445$ 8.42%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (4,178,760)$ 1,456,040$ 2,223,198$ 1,236,055$
Measurement Focus Adjustment (888,812)$ (186,831)$ (182,010)$
Beginning Working Capital, accrual basis of
accounting 8,226,749$ 3,159,177$ 3,159,177$ 5,195,544$
Ending Working Capital, accrual basis of
accounting 3,159,177$ 4,615,217$ 5,195,544$ 6,249,589$
151
Residential
70.41%
Commercial/
Industrial
14.17%
Other Operating
0.93%
Impact Fee
Revenue
10.13%
Investment
Earnings
0.06%
Other Non‐
Operating/Transfers
4.31%
Wastewater Fund ‐ Sources
Sewer
Collection
8.79%
Sewer Treatment
21.13%
Direct Capital
0.19%
Debt Service
37.41%
Gen/Admin
Transfer
8.92%
Capital Projects
9.90%
Utility Transfer
to General Fund
9.11%
Vehicle
Replacement
4.55%
Wastewater Fund ‐ Uses
152
City of College Station
Wastewater Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Collection 1,612,693$ 1,789,321$ 1,620,000$ 1,776,805$ ‐0.70%
Treatment 4,217,033 4,544,071 4,377,844 4,269,889 ‐6.03%
Direct Capital 44,612 92,000 81,588 38,000 ‐58.70%
TOTAL 5,874,338$ 6,425,392$ 6,079,432$ 6,084,694$ ‐5.30%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 2,603,637$ 2,911,167$ 2,599,187$ 2,682,996$ ‐7.84%
Health Insurance 453,069 531,635 462,096 560,926 5.51%
Supplies 747,834 745,571 813,499 643,135 ‐13.74%
Maintenance 221,802 228,819 258,987 224,924 ‐1.70%
Purchased Services 1,803,385 1,916,200 1,864,075 1,934,713 0.97%
Direct Capital 44,612 92,000 81,588 38,000 ‐58.70%
TOTAL 5,874,338$ 6,425,392$ 6,079,432$ 6,084,694$ ‐5.30%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Collection 17.00 17.00 17.00 0.00%
Treatment* 31.00 29.00 29.00 0.00%
TOTAL 48.00 46.00 46.00 0.00%
* In FY20, Water Services reclassed one FTE from Wastewater Treatment Plant Operations to Water Production Operations.
In FY20, Water Services, Finance, and HR also corrected one FTE from Wastewater to Water Distribution Operations (Environmental
Supervisor).
153
Debt Service Requirements
Wastewater
All Wastewater URB, GO and CO Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY21 4,621,600 2,936,607 7,558,207 74,070,160
FY22 3,966,500 2,689,039 6,655,539 69,448,560
FY23 3,815,850 2,502,380 6,318,230 65,482,060
FY24 3,986,850 2,313,188 6,300,038 61,666,210
FY25 3,916,200 2,123,474 6,039,674 57,679,360
FY26 4,106,650 1,930,565 6,037,215 53,763,160
FY27 4,082,650 1,741,001 5,823,651 49,656,510
FY28 3,899,200 1,558,889 5,458,089 45,573,860
FY29 3,921,300 1,383,774 5,305,074 41,674,660
FY30 4,100,050 1,214,733 5,314,783 37,753,360
FY31 4,203,310 1,035,593 5,238,903 33,653,310
FY32 4,225,000 858,311 5,083,311 29,450,000
FY33 3,980,000 699,275 4,679,275 25,225,000
FY34 3,975,000 548,646 4,523,646 21,245,000
FY35 3,315,000 427,311 3,742,311 17,270,000
FY36 3,415,000 333,325 3,748,325 13,955,000
FY37 3,510,000 235,822 3,745,822 10,540,000
FY38 3,275,000 140,000 3,415,000 7,030,000
FY39 2,670,000 58,469 2,728,469 3,755,000
FY40 1,085,000 11,528 1,096,528 1,085,000
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40WASTEWATER FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
154
WATER SERVICES DEPARTMENT STRATEGIC PLAN
I. Mission Statement
The Water Services Department protects the public health and safety of our customers and workers
in providing high quality potable drinking water, and the sanitary collection and proper treatment of
wastewater at a reasonable cost to our customers within the regulatory framework of the
Environmental Protections Agency (EPA), Texas Commission on Environmental Quality (TCEQ), and
the Brazos Valley Groundwater Conservation District.
Vision Statement
We are committed to responsibly managing existing assets and investing wisely in sustainable
expansion of infrastructure and treatment facilities to ensure continued delivery of water and
wastewater services for future generations.
II. Top Departmental Goals
1. Goal: Keep Water production and distribution capacities ahead of demand
a. Issue: Water supply and infrastructure must meet current and future demands
b. Plan of Action:
Meet or exceed all regulatory permits, standards, and requirements
Participate in the City’s 2021 City Comprehensive Land Use Plan Update
Complete full update of Water CIP in 2021 to meet future needs
Update extended period simulation water system model as growth occurs
Monitor BVGCD Rules to protect Historic Usage
Purchase Water Rights for future wells
c. Strategic Initiative: Core Services and Infrastructure
2. Goal: Keep Wastewater collection and treatment capacities ahead of demand
a. Issues: Wastewater collection and treatment must meet current and future demands
b. Plan of Action:
Meet or exceed all regulatory permits, standards, and requirements
Participate in the City’s 2021 City Comprehensive Land Use Plan Update
Complete full update of Wastewater CIP in 2021 to meet future needs
Reduce Inflow and Infiltration by implementing and increasing smoke testing
and corrective rehabilitation and promoting private infrastructure rehabilitation
during rehabilitation projects
Rehabilitate and increase capacity of the collection system to eliminate
predictable Sanitary Sewer Overflows
Execute capacity expansion of Lick Creek WWTP and CC Diversion Lift Station
c. Strategic Initiative: Core Services and Infrastructure
3. Goal: Attract and retain an engaged and highly professional staff
a. Issues: Provide workforce proper compensation and incentives
b. Plan of Action:
Retain experienced staff and expand cross training efforts
Promote personal development of employees
c. Strategic Initiative: Core Services and Infrastructure
155
WATER SERVICES DEPARTMENT STRATEGIC PLAN
4. Goal: Maintain efficient operations and excellent customer service
a. Issues: Satisfy both objectives of this goal though occasionally conflicting
b. Plan of Action:
Successfully accomplish all Performance Indicators
Maintain APWA Accreditation standards
Continuously improve asset management programs
Perform rate studies for Water and Wastewater in 2021
c. Strategic Initiative: Core Services and Infrastructure
5. Goal: Enhance effective water conservation strategies
a. Issues: Responsibly manage existing water supply with Water Conservation and Re‐Use
b. Plan of Action:
Review impact of water rates on Water Conservation
Take actions to promote accountability related to water use.
c. Strategic Initiative: Sustainable City
156
WATER SERVICES DEPARTMENT STRATEGIC PLAN
III. Key Performance Indicators (KPIs)*
*FY20 Q4 and FY21 Q1 are projected values
**This is a new measure with no historic data
157
Solid Waste Fund
The Solid Waste Fund is a City Enterprise fund that accounts for the activities of collecting and disposing of
residential and commercial refuse in the City.
Solid Waste Fund includes:
• 41.50 FTEs
• 29 collection vehicles
• Residential 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.
COVID-19 did not have a significant impact on FY20 operating revenue but did cause a reduction in the growth
assumption for FY21. The City is not increasing rates for FY21. FY21 budgeted revenue includes a payment from
BVSWMA Inc. for the scheduled debt service payment. This revenue is offset by the debt service expenditure for
the actual payment. Total approved revenue increased due to the transfer from Fleet Replacement fund for the
FY21 scheduled vehicle replacements. This transfer is offset by a corresponding scheduled capital purchase
budget. The fund is projecting a 1% payment loss as a measurement adjustment in FY20 & FY21.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
-$ (2,000)$ (2,000)$
- (130,000) (130,000)
- (16,000) (16,000)
Solid Waste SLA Totals -$ (148,000)$ (148,000)$
Supplies reduction
Purchased Services - disposal fees
Purchased Services - Other
25,434 25,504 27,302 29,074 28,150
40,303 39,136 39,047
42,288
38,394
2016 2017 2018 2019 2020 est.In TonsRefuse Collected
Residential Commercial
- 500 1,000 1,500 2,000 2,500 3,000
2016
2017
2018
2019
2020 est.
In TonsYears201620172018 2019 2020 est.
Recycling 1,999 2,642 2,660 2,600 2,265
Recycling
158
City of College Station
Solid Waste Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Residential 6,662,329$ 6,930,000$ 6,930,000$ 6,930,000$ 0.00%
Commercial / Industrial 3,847,486 3,996,700 3,996,701 3,996,700 0.00%
Other Operating 158,212 142,180 127,871 139,181 ‐2.11%
Investment Earnings 38,767 37,000 24,535 37,093 0.25%
Payment from BVSWMA for Debt Service 352,963 353,850 353,850 354,050 0.06%
Transfer In ‐ Fleet Replacement ‐ 790,000 790,000 1,860,000 135.44%
Other Non Operating 4,960 4,320 4,576 3,576 ‐17.22%
Total Revenues 11,064,717$ 12,254,050$ 12,227,533$ 13,320,600$ 8.70%
Operating Expenditures & Transfers
Residential* 5,228,425$ 5,672,380$ 5,511,732$ 5,076,825$ ‐10.50%
Commercial* 3,355,615 3,348,742 3,299,789 3,179,117 ‐5.07%
Fleet Replacements ‐ Scheduled ‐ 790,000 790,000 1,860,000 135.44%
General & Admin Transfers 877,193 963,516 963,516 1,097,067 13.86%
Outside Agency Funding 45,190 49,190 49,190 46,731 ‐5.00%
Total Operating Expenditures & Transfers 9,506,423$ 10,823,828$ 10,614,227$ 11,259,740$ 4.03%
Non‐Operating Expenditures & Transfers
Utility Transfer to General Fund 785,000$ 850,000$ 850,000$ 1,641,000$ 93.06%
Debt Service 352,963 353,850 353,850 354,050 0.06%
Other Non‐Operating Expenses 2,142 ‐ ‐ ‐ ‐
Contingency ‐ 50,000 ‐ 71,811 43.62%
Total Non‐Operating Expenditures & Transfers 1,140,105$ 1,253,850$ 1,203,850$ 2,066,861$ 64.84%
Total Expenditures & Transfers 10,646,528$ 12,077,678$ 11,818,077$ 13,326,601$ 10.34%
Increase/Decrease in Working Capital,
modified accrual budgetary basis 418,189$ 176,372$ 409,456$ (6,001)$
Measurement Focus Adjustment (55,273) (110,659)
Beginning Working Capital, accrual basis of
accounting 1,544,637$ 1,962,826$ 1,962,826$ 2,317,009$
Ending Working Capital, accrual basis of
accounting 1,962,826$ 2,139,198$ 2,317,009$ 2,200,349$
*Residential and Commercial Operations are the O&M portion of the Solid Waste Fund budget.
159
Residential
52.02%
Commercial
30.00%
Pmt from
BVSWMA, Inc.‐
Debt Service
2.66%
Transfer In ‐ Fleet
Replacement
13.96%
Other
1.36%
Solid Waste Fund ‐ Sources
Residential
38.11%
Commercial
23.86%
Fleet
Replacement
6.54%
Debt Service
2.66%G&A Transfer
8.23%
Utility Transfer to General
Fund
12.31%
Outside
Agency
Funding
0.35%
Contingency
0.43%
Solid Waste Fund ‐ Uses
160
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Residential Collection 5,228,425$ 5,672,380$ 5,511,732$ 5,076,825$ -10.50%
Commercial Collection 3,355,615 3,348,742 3,299,789 3,179,117 -5.07%
TOTAL 8,584,040$ 9,021,122$ 8,811,521$ 8,255,942$ -8.48%
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 2,188,736$ 2,288,586$ 2,222,775$ 2,298,801$ 0.45%
Health Insurance 411,154 439,460 450,471 478,908 8.98%
Supplies 445,756 511,844 442,451 506,682 -1.01%
Maintenance 716,000 767,973 767,973 767,973 0.00%
Purchased Services 4,822,394 4,753,259 4,667,851 4,203,578 -11.56%
Capital Outlay - 260,000 260,000 - -100.00%
TOTAL 8,584,040$ 9,021,122$ 8,811,521$ 8,255,942$ -8.48%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Residential Collection 27.00 28.00 28.00 0.00%
Commercial Collection 13.50 13.50 13.50 0.00%
TOTAL 40.50 41.50 41.50 0.00%
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 and
district management efforts. The revenue sources are Patricia
Street Promenade Surface Lot, College Main Parking Garage,
metered street parking, and parking enforcement in the
Northgate area.
FY20 year‐end revenue is estimated to be 32% below the revised
budget as a result of Northgate businesses being closed for COVID‐
19. Contract permits also decreased due to students leaving in the
middle of the spring semester as Texas A&M University closed
campus. Overall, COVID‐19 has drastically effected the expected
FY20 revenue for the Northgate parking fund since it relies heavily
on student patronage.
Last year in FY20, year‐end estimated expenditures decreased by 10%. The City decreased expenditures to help
offset the anticipated revenue decline in FY20 and early FY21.
FY21 revenue is $1,354,000, an 8% decrease from FY20 revised budget due to continuing effects from COVID‐19.
FY21 expenditures are $1,283,051; description of expenditures types follows:
Northgate District Operations base budget is $738,482 for salaries and benefits, supplies, maintenance,
and purchased services. $100,000 for capital reserve, totaling $838,482.
Non‐departmental expenditures:
o General and Administrative transfers of $91,191;
o Contingency amount of $53,378;
o Debt Service final payment for the Parking Garage was made in F Y20. From FY01 to FY09, the Debt
Service Fund made debt service payments on behalf of the Northg ate Parking Fund for the garage.
The Northgate Parking Fund reimbursed the Debt Service Fund as fund balance allowed. At the
end of FY20, the Northgate Parking Fund owes $3.5 million for garage debt service payments. In
FY21, Northgate Parking Fund will transfer $300,000 to the General Fund as a debt service
reimbursement.
FY21 projected working capital will meet the 18% working capital requirement as outlined in the Fiscal and
Budgetary policy. Ending working capital is expected to increase 9% from estimated FY20 to the approved FY21
budget and a decrease of 23% from the revised FY21 budget to FY21.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One‐Time Recurring Total
Supplies ‐ (1,000) (1,000)
Purchased Services ‐ (72,000) (72,000)
Northgate Parking SLAs Total $ ‐ $ (73,000) $ (73,000)
162
City of College Station
Northgate Parking Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Parking Fees 958,234$ 1,177,000$ 823,911$ 1,090,000$ ‐7.39%
Parking Fines 276,085 242,000 149,441 233,000 ‐3.72%
Fines ‐ Other 39,493 24,000 9,806 19,000 ‐20.83%
Investment Earnings 24,137 18,000 8,480 6,000 ‐66.67%
Other 42,529 7,000 6,497 6,000 ‐14.29%
Total Revenues 1,340,478$ 1,468,000$ 998,135$ 1,354,000$ ‐7.77%
Expenditures & Transfers
Northgate District Operations* 888,765$ 988,140$ 860,523$ 738,482$ ‐25.27%
Non Operating Expense 291 ‐ ‐ ‐ ‐
Capital Outlay ‐ ‐ ‐ ‐ ‐
Capital Improvement Projects ‐ 20,000 3,525 ‐ ‐100.00%
G&A Transfers 75,084 76,232 76,232 91,191 19.62%
Debt Service 12,475 224,400 224,400 ‐ ‐100.00%
Transfer to Gen Govt CIP Fund 250,000 100,000 100,000 ‐ ‐100.00%
Transfer to General Fund ‐ ‐ ‐ 300,000 100.00%
Capital Reserve*‐ ‐ ‐ 100,000 100.00%
Contingency ‐ 30,000 30,000 53,378 77.93%
Total Expenditures & Transfers 1,226,615$ 1,438,772$ 1,294,680$ 1,283,051$ ‐10.82%
Increase (Decrease) in Working
Capital, modified accrual
budgetary basis 113,863$ 29,228$ (296,545)$ 70,949$
Measurement Focus Adjustment ‐$
Beginning Working Capital, accrual
basis of accounting 963,710$ 1,077,573$ 1,077,573$ 781,027$
Ending Working Capital, accrual
basis of accounting 1,077,573$ 1,106,801$ 781,027$ 851,976$
*Northgate Operations and Capital Reserve are the Operations and Maintenance portion of the budget.
163
Parking Fees
80.50%
Parking Fines
16.48%
Fines ‐ Other
1.40%
Investment
Earnings
0.44%
Other
0.44%
FY21 Northgate Parking Fund ‐ Sources
Northgate
Operations
79.43%
Transfers
9.81%
Capital
Reserve
10.76%
FY21 Northgate Parking Fund‐ Uses
164
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Northgate Parking Fund 888,765$ 988,140$ 860,523$ 838,482$ -15.15%
TOTAL 888,765$ 988,140$ 860,523$ 838,482$ -15.15%
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 373,607$ 385,782$ 342,152$ 368,147$ -4.57%
Health Insurance 77,713 80,863 80,764 81,751 1.10%
Supplies 10,400 19,524 15,868 18,480 -5.35%
Maintenance 6,450 31,479 16,011 26,879 -14.61%
Purchased Services 420,594 470,492 405,728 243,225 -48.30%
Capital Outlay - - - 100,000 100.00%
TOTAL 888,765$ 988,140$ 860,523$ 838,482$ -15.15%
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Northgate Parking Fund 9.00 9.00 9.00 0.00%
TOTAL 9.00 9.00 9.00 0.00%
PERSONNEL
City of College Station
Northgate Parking Fund
Operations and Maintenance Summary
EXPENDITURE BY DIVISION
EXPENDITURE BY CLASSIFICATION
165
Utility CIP
The City expects to incur significant non-routine (i.e., not O&M related) expenses on multiple projects. These
projects will have significant FY21 activity related to land acquisition, design and engineering, and/or construction.
As a result, these projects account for a majority of the FY21 CIP Budget appropriations.
In general, Utility projects improve or add infrastructure (e.g., rehabilitated or enhanced water, sewer, power,
and distribution/transmission equipment) and expand or improve service in existing or developing City
neighborhoods. These projects generally lower City operating costs (e.g., maintenance and repairs) and improve
community conditions (e.g., increased service areas and greater reliability). Additionally, some projects allow the
City to meet regulatory requirements, reducing possible penalties and fines. Some projects, like AMI, will also
result in more accurate and efficient utility billing and outage management.
Electric Projects
FY21 CIP Budget appropriations for Electric projects total $4,412,793, with projected FY21 expenses of
$24,630,793. Prior year budget appropriations carry forward and span fiscal years while additional appropriations
may be added as projects progress. As a result, current year appropriations may not equal anticipated
expenditures as projects retain prior year appropriations. The FY21 Electric CIP Budget projects a CO debt issue of
$3,500,000 and a transfer of $12,500,000 from operations to fund the following projects:
• General Plant: plant upgrades including long-term facility and Utility Service Center improvements.
• Overhead System Improvement: overhead feeder extension construction; existing overhead electric
infrastructure upgrades; utility pole replacements; a Distribution Automation project to minimize outage
response times; and addressing poorly performing feeders.
• Underground System Improvement: new underground construction; padmount transformer
rehabilitation; underground conversion of overhead power lines; and feeder work near Northgate,
Midtown, and Midtown Business Park.
• New Service and System Extension: new electrical system services for residential, commercial,
apartments and subdivisions customers; and the deployment and installation of AMI.
• Thoroughfare Street Lighting: replacement of / upgrades to existing streetlights.
• Distribution and Transmission: SCADA enhancements; third transformer and ring bus installation at
Spring Creek substation; and additional substation improvements.
The City is currently installing the AMI and meter data management systems and expects to complete the project
in FY21. The FY21 AMI budget totals $9,500,000, with $950,000 and $8,550,000 for engineering and construction,
respectively. In FY18, the City issued $4,200,000 of CO debt for AMI and used available fund balance for the
remaining project budget. Projected FY21 AMI expenses total $6,300,000.
166
Water Projects
FY21 CIP Budget appropriations for Water projects total $6,444,907, with projected FY21 expenses of
$18,256,761. Prior year budget appropriations carry forward and span fiscal years while additional appropriations
may be added as projects progress. As a result, current year appropriations may not equal anticipated
expenditures as projects retain prior year appropriations. The FY21 CIP Budget projects a CO debt issue of
$11,290,000 and a transfer of $550,000 from operations to fund the below projects. The City has also historically
budgeted $150,000 for unanticipated projects and/or existing project overruns. However, due to the magnitude
and scope of several FY21 projects, the City budgeted $300,000 for Water CIP Contingency. Projects with
significant FY21 expenses include:
• Production Projects:
o Well Field Collection Line Rehabilitation Phase I
o FM 2818 Transmission Line Relocation
o Rehabilitation of Water Well Pumps and Motors
o Greens Prairie Water Tank Rehabilitation
o Replacement of the Motor Control Centers at Wells 1, 2, and 3
o Design of the Utility Service Center Renovations
o Sandy Point Pump Station Improvements
o Improved Security Fencing at Well #5
• Distribution Projects:
o Oversized Participation
o Greens Prairie Water Line Relocations and Extensions
o Rock Prairie Road Elevated Storage Tank with Pressure Reducing Valves
o State Highway 6 Water Line Phase III
o State Highway 40 Water Lines
o Jones Butler Water Line Rehabilitation
o Design of the Pebble Creek Parkway Water Line Extension
• Rehabilitation Projects:
o McCulloch Utility Rehabilitation
o Woodson Village Rehabilitation
o Park Place/Holik/Anna Water Line Rehabilitation
o Luther Street Rehabilitation
o Lincoln Avenue Rehabilitation
o Texas Avenue Valve Replacement
Many of the above projects span multiple fiscal years before completion. Additionally, due to the impact of COVID-
19, some projects were delayed. As a result, expenses projected in FY20 might now occur in FY21. The City
coordinates the above projects with other CIP projects, when applicable. The FY21 CIP Budget also includes other
projects the City began in prior fiscal years. For specific project details and timing, please reference the individual
workbooks included in the CIP Budget Book.
Projects with no expenses in FY20 and projected costs in future fiscal years not covered by the FY21 Budget (e.g.,
FY22+) are subject to change, depending on current economic conditions, City goals, and other factors. Changes
may include project scope, timing, and/or expenses. These projects are italicized in the fund summary.
167
Wastewater Projects
FY21 CIP Budget appropriations for Wastewater projects total $14,846,326, with projected FY2 1 expenses of
$35,156,893. Prior year budget appropriations carry forward and span fiscal years while additional appropriations
may be added as projects progress. As a result, current year appropriations may not equal anticipated
expenditures as projects retain prior year appropriations. The FY21 CIP Budget projects a CO debt issue of
$20,350,000 and a transfer of $2,000,000 from operations to fund the below projects. The City has also historically
budgeted $150,000 for unanticipated projects and/or existing project overruns. However, due to the magnitude
and scope of several FY21 projects, the City budgeted $550,000 for Wastewater CIP Contingency. Projected
expenses include:
• Collection Projects:
o Oversized Participation
o East Side FM 158 Sewer Line
o CCWWTP Diversion Lift Station and Force Main
o Lick Creek Parallel Trunk Line
o Bee Creek Parallel Trunk Line Phases I-III
o Northeast Sewer Trunk Line Phase III
o Medical District Interceptor Phases II-III
• Rehabilitation Projects:
o Park Place/Holik/Anna Sewer Line Rehabilitation
o Woodson Village Rehabilitation
o McCulloch Utility Rehabilitation
o Lincoln Avenue Rehabilitation
o Jones Butler Sewer Line Rehabilitation
• Treatment and Disposal Projects:
o CCWWTP Centrifuge Improvements
o LCWWTP Capacity Expansion
o CCWWTP Blower Building Replacements
o Carter Lake Wastewater Treatment Decommissioning
• General Plant Projects:
o SCADA for new lift stations
o Design of the Utility Service Center Renovations
o CCWWTP Equipment Shed
o Repurpose CCWWTP Buildings
Many of the above projects span multiple fiscal years before completion. Additionally, due to the impact of COVID-
19, some projects were delayed. As a result, expenses projected in FY20 might now occur in FY21. The City
coordinates the above projects with other CIP projects, when applicable. The FY21 CIP Budget also includes other
projects the City began in prior fiscal years. For specific project details and timing, please reference the individual
workbooks included in the CIP Budget Book.
Projects with no expenses in FY20 and projected costs in future fiscal years not covered by the FY21 Budget (e.g.,
FY22+) are subject to change, depending on current economic conditions, City goals, and other factors. Changes
may include project scope, timing, and/or expenses. These projects are italicized in the fund summary.
168
FY20 Utility CIP Debt Issue
In FY20, the City issued the following CO debt for the below projects:
• Water Projects ($2,960,000):
o Rehabilitation of Water Well Pumps and Motors
o State Highway 6 Water Line Phase III (Woodcreek to Sebesta)
o 2818 Transmission Line Relocation
o Woodson Village Rehabilitation
o Greens Prairie Water Tank Rehabilitation
o McCulloch Utility Rehabilitation
o Park Place/Holik/Anna Utility Rehabilitation
• Wastewater Projects ($18,115,000):
o McCulloch Utility Rehabilitation
o Lick Creek Wastewater Treatment Plant Capacity Expansion
o Lick Creek Parallel Trunk Line
o Northeast Sewer Trunk Line Phases II-III
o Woodson Village Rehabilitation
o Southwood Valley Trunk Line
o Park Place/Holik/Anna Utility Rehabilitation
Utility Projects’ O&M Costs
Due to the nature of Utility projects, the City may incur additional ongoing O&M expenses. As part of their 5-year
Strategic Plan, each department includes the impact of current and future projects on their O&M budgets. In most
instances, departments can absorb minor additional expenses or the City will add anticipated O&M costs to the
base budget (e.g., increased utility expenses for a new Well) or via Budget Amendment. If additional personnel
for new capital projects are required (e.g., maintenance staff), departments will submit a relevant SLA for review
and possible approval.
A summary at the end of this section presents the Utility projects’ estimated O&M costs. The City anticipates
limited future funding for project related O&M expenses. As a result, departments will continue to evaluate
current operations before budget increases are approved. The City may also recommend delaying projects if
recurring O&M expenses cannot be supported.
169
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY25
FY21‐FY25
BUDGET
Through
FY19 FY20 FY21
BEGINNING FUND BALANCE:
CERTIFICATES OF OBLIGATION
INTEREST ON INVESTMENTS
INTRAGOVERNMENTAL TRANSFERS
SUBTOTAL ADDITIONAL RESOURCES
TOTAL RESOURCES AVAILABLE
CAPITAL PROJECTS:
GENERAL PLANT 6,137,000 2,550,000 500,000 ‐
OVERHEAD SYSTEM IMPROV. 13,265,000 3,513,000 2,210,000 1,810,000
UNDERGROUND SYSTEM IMPROV. 17,075,000 7,200,000 3,010,000 ‐
NEW SERVICES & SYSTEM EXT.22,654,000 14,230,000 800,000 ‐
THOR. STREET LIGHTING 1,428,000 320,000 500,000 100,000
DISTRIBUTION 20,473,000 6,510,000 3,500,000 ‐
TRANSMISSION 19,697,000 6,232,817 2,500,000 2,425,000
GENERAL AND ADMINISTRATIVE 67,293
DEBT ISSUANCE COST/OTHER 10,500
TOTAL EXPENDITURES 40,555,817$ 13,020,000$ 4,412,793$
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:
APPROPRIATIONS
170
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY25
FY19
ACTUALS FY20 FY21 FY22 FY23 FY24 FY25
8,273,999$ 15,221,347$ 9,870,830$ 1,265,037$ 938,225$ 693,034$ 302,501$
4,200,000$ ‐$ 3,500,000$ 3,500,000$ 3,600,000$ 3,000,000$ 3,000,000$
88,044 5,000 25,000 3,000 2,000 2,000 1,000
15,745,817 10,250,000 12,500,000 10,000,000 13,000,000 11,200,000 12,800,000
20,033,861$ 10,255,000$ 16,025,000$ 13,503,000$ 16,602,000$ 14,202,000$ 15,801,000$
28,307,861$ 25,476,347$ 25,895,830$ 14,768,037$ 17,540,225$ 14,895,034$ 16,103,501$
1,883,881 597,058 270,000 570,000 3,650,000 200,000 850,000
2,207,705 2,364,933 2,950,000 2,350,000 1,800,000 1,900,000 1,900,000
2,638,173 2,504,809 3,980,000 3,295,000 2,155,000 2,165,000 2,975,000
1,593,851 4,002,806 7,811,000 2,660,000 2,660,000 2,760,000 2,760,000
308,759 277,643 300,000 250,000 200,000 200,000 200,000
1,417,791 2,950,830 3,892,000 3,005,000 3,705,000 2,985,000 3,935,000
2,970,911 2,831,797 5,350,000 1,620,000 2,595,000 4,300,000 3,000,000
48,944 75,640 67,293 69,312 71,391 73,533 75,739
‐ ‐ 10,500 10,500 10,800 9,000 9,000
13,070,015$ 15,605,517$ 24,630,793$ 13,829,812$ 16,847,191$ 14,592,533$ 15,704,739$
(16,499)$
15,221,347$ 9,870,830$ 1,265,037$ 938,225$ 693,034$ 302,501$ 398,762$
PROJECTED
171
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
APPROVED
PROJECT # FY20 BUDGET FY21 BUDGET THROUGH FY19 FY20 FY21
BEGINNING FUND BALANCE:14,872,889$ 12,228,274$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATION 2,960,000$ 11,290,000$
INTEREST ON INVESTMENTS 2,500 2,500
TRANSFERS FROM OPERATIONS 500,000 550,000
OTHER ‐ ‐
SUBTOTAL ADDITIONAL RESOURCES 3,462,500$ 11,842,500$
TOTAL RESOURCES AVAILABLE 18,335,389$ 24,070,774$
PRODUCTION PROJECTS:
SOURCE AND SUPPLY PLANT ‐ WSWOC
IF LAND ACQUISITION ‐ WELLS WA0377324 9,950,024 5,700,000 9,699,024 ‐ ‐
IF WELL #9 WF1762004 4,940,000 4,940,000 4,940,000 ‐ ‐
IF WELL #9 COLLECTION LINE WF1771590 1,890,000 1,890,000 1,890,000 ‐ ‐
WELL FIELD COLLECTION LINE REHAB PH I WA2000000 190,000 190,000 ‐ 35,000 155,000
2818 TRANSMISSION LINE RELOCATION WA1900003 1,609,000 2,200,000 1,891,711 308,289 ‐
DDI WATER CAP CONFLICT WA1900011 20,250 20,250 20,250 ‐ ‐
WATER PUMPING AND TREATMENT PLANT ‐ WPWOC
VARIABLE FREQUENCY DRIVE REPLACEMENT WF1680680 1,235,000 1,235,000 1,235,000 ‐ ‐
REHAB OF WATER WELL PUMPS AND MOTORS WA1877982 1,320,000 1,320,000 959,000 361,000 ‐
GREENS PRAIRIE WATER TANK REHAB WA1900004 1,500,000 2,525,000 204,500 1,295,500 1,025,000
WATER GENERAL PLANT ‐ WGWOC
WELLS 1, 2 & 3 MCC REPLACEMENT WA1800005 1,300,000 1,300,000 1,300,000 ‐ ‐
UTILITY SERVICE CENTER RENOVATIONS WA1441516 2,955,000 2,955,000 303,545 196,455 ‐
COMBO SPPS SITE IMPROVEMENTS WA1957439 1,283,750 1,283,750 1,283,750 ‐ ‐
IMPROVED SECURITY FENCING AT WELL 5 WA2002 60,179 60,179 60,179 ‐ ‐
VETERANS PARK RECLAIMED SYSTEM IMPROVEMENTS WA1900006 67,000 67,000 67,000 ‐ ‐
SUBTOTAL 2,196,244$ 1,180,000$
TRANSMISSION AND DISTRIBUTION PROJECTS ‐ WTWOC
OVERSIZED PARTICIPATION WA1700000 100,000 100,000 ‐ ‐ 100,000
SOUTHERN POINTE OP WA1900007 80,537 80,537 80,537 ‐ ‐
TRADITIONS PH 25 OP WA2003 130,000 130,000 30,000 100,000 ‐
SPRING MEADOWS WATER LINE IMP WA1800004 253,000 253,000 253,000 ‐ ‐
ST GREENS PRAIRIE EXT ‐ ARRINGTON TO CITY LIMITS WA1869585 140,925 140,925 140,925 ‐ ‐
ST GREENS PRAIRIE EXT ‐ A TO CL WATER LINE RELOCATION WA1900010 159,075 159,075 9,075 150,000 ‐
IF RPR ELEVATED STORAGE TANK W/ PRV'S WA1800001 8,756,000 8,756,000 1,400,000 7,356,000 ‐
IF SH6 WATER LINE PH I (SH40 TO VENTURE DR)WA1869602 560,000 560,000 560,000 ‐ ‐
IF SH6 WATER LINE PH II (CREAGOR LANE TO SH40)WA1869603 560,000 560,000 560,000 ‐ ‐
IF SH 6 WATER LINE PH III (WOODCREEK TO SEBESTA)WA1957432 2,664,500 2,820,000 2,569,500 95,000 155,500
DRPS TO WELLBORN RD WATER LINE REHAB TBD 6,340,000 6,340,000 ‐ ‐ ‐
IF SH40 WATER LINE ‐ GRAHAM to BARRON WA2100 3,095,850 3,095,850 ‐ ‐ 1,300,000
IF SH40 WATER LINE ‐ SONOMA to VICTORIA WA2101 1,087,000 1,087,000 ‐ ‐ 650,000
ST JONES BUTLER WATER LINE REHAB WA2001 3,840,000 3,840,000 ‐ 762,000 ‐
MARION PUGH WATER LINE REHAB TBD 3,450,000 3,450,000 ‐ ‐ ‐
ST HOLLEMAN/2154 INTERSECTION IMPROVEMENTS WA1800010 165,000 200,000 165,000 35,000 ‐
ST PEBBLE CREEK PARKWAY EXTENSION WA1900000 300,000 300,000 300,000 ‐ ‐
MISCELLANEOUS REHABILITATION MISC 125,000 125,000 125,000 125,000 125,000
SUBTOTAL 8,623,000$ 2,330,500$
BUDGET APPROPRIATIONS
172
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
6,189,114$ 14,872,889$ 12,228,274$ 5,814,013$ 3,756,617$ 467,554$ 411,858$ 464,969$
13,006,000$ 2,960,000$ 11,290,000$ 10,770,000$ 3,525,000$ 10,136,000$ 600,000$ ‐$
184,215 2,500 2,500 2,500 2,500 2,500 2,500 2,500
375,000 500,000 550,000 400,000 500,000 500,000 550,000 450,000
7,904 ‐ ‐ ‐ ‐ ‐ ‐ ‐
13,573,119$ 3,462,500$ 11,842,500$ 11,172,500$ 4,027,500$ 10,638,500$ 1,152,500$ 452,500$
19,762,233$ 18,335,389$ 24,070,774$ 16,986,513$ 7,784,117$ 11,106,054$ 1,564,358$ 917,469$
4,950,024 278,433 41,567 ‐ ‐ ‐ ‐ ‐ ‐
3,910,149 881,530 148,265 ‐ ‐ ‐ ‐ ‐ ‐
1,534,114 138,131 210,713 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 28,000 159,034 ‐ ‐ ‐ ‐
‐ 58,053 2,069,877 53,774 ‐ ‐ ‐ ‐ ‐
‐ 9,048 100 ‐ ‐ ‐ ‐ ‐ ‐
670,068 430,560 134,372 ‐ ‐ ‐ ‐ ‐ ‐
462,984 14,119 136,500 706,397 ‐ ‐ ‐ ‐ ‐
‐ ‐ 250,000 2,275,000 ‐ ‐ ‐ ‐ ‐
56 35,710 ‐ 1,264,235 ‐ ‐ ‐ ‐ ‐
40,483 259 ‐ 153,689 1,242,701 1,065,074 75,987 376,548 ‐
‐ 1,739 25,150 564,850 676,000 ‐ ‐ ‐ ‐
‐ ‐ ‐ 60,179 ‐ ‐ ‐ ‐ ‐
‐ ‐ 67,000 ‐ ‐ ‐ ‐ ‐ ‐
11,567,877$ 1,847,582$ 3,083,544$ 5,106,124$ 2,077,735$ 1,065,074$ 75,987$ 376,548$ ‐$
‐ ‐ ‐ 100,000 100,000 100,000 100,000 100,000 100,000
‐ 18,417 62,120 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 130,000 ‐ ‐ ‐ ‐ ‐ ‐
15,800 130,043 250 ‐ ‐ ‐ ‐ ‐ ‐
‐ 6,094 2,906 120,000 ‐ ‐ ‐ ‐ ‐
‐ 57,261 (48,261) 150,000 ‐ ‐ ‐ ‐ ‐
232,319 265,935 446,832 4,084,135 3,660,819 ‐ ‐ ‐ ‐
88,355 393,261 544 ‐ ‐ ‐ ‐ ‐ ‐
71,988 482,172 248 ‐ ‐ ‐ ‐ ‐ ‐
239,539 212,726 515,000 1,500,525 348,846 ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 1,233,536 5,106,464 ‐ ‐
‐ ‐ ‐ 830,100 2,265,050 ‐ ‐ ‐ ‐
‐ ‐ ‐ 603,215 483,785 ‐ ‐ ‐ ‐
‐ ‐ ‐ 264,000 159,780 3,241,000 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 778,979 2,671,021 ‐ ‐
‐ ‐ ‐ 190,000 ‐ ‐ ‐ ‐ ‐
‐ 22 16,000 18,000 ‐ ‐ ‐ ‐ ‐
‐ ‐ 125,000 125,000 125,000 125,000 125,000 125,000 125,000
648,000$ 1,565,932$ 1,250,639$ 7,984,975$ 7,143,280$ 5,478,515$ 8,002,485$ 225,000$ 225,000$
PROJECTED EXPENDITURESACTUALS
173
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
APPROVED
PROJECT # FY20 BUDGET FY21 BUDGET THROUGH FY19 FY20 FY21
BUDGET APPROPRIATIONS
REHABILITATION PROJECTS ‐ WTWOC
COLLEGE HEIGHTS REHABILITATION TBD 2,335,000 2,335,000 ‐ ‐ ‐
McCULLOCH UTILITY REHABILITATION WA1900001 2,836,000 2,836,000 565,060 2,270,940 ‐
WOODSON VILLAGE REHAB WA1957431 2,988,232 3,240,000 2,988,232 ‐ 251,768
ST FRANCIS DR REHAB PH I WF1749347 390,000 390,000 390,000 ‐ ‐
ST FRANCIS DR REHAB PH II WF1749356 310,000 310,000 310,000 ‐ ‐
ST PARK PLACE/HOLIK/ANNA UTILITY REHAB WA1945844 512,000 512,000 395,000 117,000 ‐
ST LUTHER STREET REHAB WA2000001 101,000 101,000 ‐ 101,000 ‐
ST LINCOLN AVENUE REHAB WA1900002 1,592,000 1,592,000 94,300 10,700 1,487,000
TEXAS AVE VALVE REPLACEMENT WA2000002 103,175 103,175 ‐ 103,175 ‐
SUBTOTAL 2,602,815$ 1,738,768$
CAPITAL PROJECTS CONTINGENCY WA1700001 150,000 300,000
CIP BUDGET TRANSFER WAXTRANSFR 78,142 ‐
NEW WATER SERVICES MONTHLY 150,000 150,000
METER REPLACEMENT PROGRAM MONTHLY 500,000 500,000
HYDRANT/VALUE REPLACEMENT YEARLY ‐ 50,000
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL 14,300,201$ 6,249,268$
GENERAL AND ADMINISTRATIVE 119,984 139,189
DEBT ISSUANCE COST 14,800 56,450
TOTAL EXPENDITURES 14,434,985$ 6,444,907$
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:3,900,404$ 17,625,867$
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.
174
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
PROJECTED EXPENDITURESACTUALS
‐ ‐ ‐ ‐ ‐ 263,362 2,071,638 ‐ ‐
‐ 2,870 210,000 302,630 2,320,500 ‐ ‐ ‐ ‐
275,177 61,096 25,021 2,869,275 ‐ ‐ ‐ ‐ ‐
134,147 70,614 129,778 ‐ ‐ ‐ ‐ ‐ ‐
8,710 990 239,757 ‐ ‐ ‐ ‐ ‐ ‐
32,029 3,435 110,450 251,263 ‐ ‐ ‐ ‐ ‐
‐ ‐ 5,000 96,000 ‐ ‐ ‐ ‐ ‐
‐ 51,775 20,000 317,680 1,143,950 ‐ ‐ ‐ ‐
‐ ‐ ‐ 103,175 ‐ ‐ ‐ ‐ ‐
450,062$ 190,780$ 740,006$ 3,940,023$ 3,464,450$ 263,362$ 2,071,638$ ‐$ ‐$
‐ ‐ 150,000 300,000 150,000 150,000 150,000 150,000 150,000
‐ ‐ 48,142 30,000 ‐ ‐ ‐ ‐ ‐
212,528 127,549 150,000 150,000 75,000 75,000 75,000 75,000 75,000
481,839 334,190 500,000 500,000 75,000 75,000 75,000 75,000 75,000
40,777 56,268 50,000 50,000 50,000 50,000 50,000 50,000 50,000
3,643,993 655,160 ‐ ‐ ‐ ‐ ‐ ‐ ‐
17,045,077$ 4,777,461$ 5,972,331$ 18,061,122$ 13,035,465$ 7,156,951$ 10,500,110$ 951,548$ 575,000$
111,918 119,984 139,189 140,581 141,987 143,407 144,841 146,289
‐ 14,800 56,450 53,850 17,625 50,680 3,000 ‐
4,889,379$ 6,107,115$ 18,256,761$ 13,229,896$ 7,316,563$ 10,694,197$ 1,099,389$ 721,289$
36$
14,872,889$ 12,228,274$ 5,814,013$ 3,756,617$ 467,554$ 411,858$ 464,969$ 196,180$
175
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
APPROVED
PROJECT # FY20 BUDGET FY21 BUDGET THROUGH FY19 FY20 FY21
BEGINNING FUND BALANCE:38,932,509$ 20,738,495$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATION 18,115,000$ 20,350,000$
INTEREST ON INVESTMENTS 10,000 5,000
TRANSFERS FROM OPERATIONS 1,500,000 2,000,000
INTERGOVERNMENTAL TRANSFERS ‐ ‐
OTHER 540,700 348,250
SUBTOTAL ADDITIONAL RESOURCES 20,165,700$ 22,703,250$
TOTAL RESOURCES AVAILABLE 59,098,209$ 43,441,744$
COLLECTION PLANT PROJECTS ‐ SCWOC
OVERSIZE PARTICIPATION WW1700000 100,000 100,000 100,000 100,000 100,000
EAST SIDE FM 158 SEWER LINE WF1382208 2,502,000 2,502,000 2,502,000 ‐ ‐
IF CC DIVERSION LIFT STATION & FORCE MAIN WW1800002 15,095,000 15,850,000 3,350,000 ‐ 12,500,000
IF LICK CREEK PARALLEL TRUNK LINE WW1877335 13,980,698 13,980,698 13,890,000 90,698 ‐
IF BEE CREEK PARALLEL TRUNK LINE WF1369909 8,879,972 8,879,972 8,879,972 ‐ ‐
IF BEE CREEK PARALLEL TRUNK LINE PH III WW1900005 4,855,028 4,855,028 4,855,028 ‐ ‐
IF NORTHEAST SEWER TRUNKLINE PH II WW1957471 2,840,000 2,840,000 2,840,000 ‐ ‐
IF NORTHEAST SEWER TRUNKLINE PH III WW1700002 6,035,000 6,035,000 1,255,775 4,779,225 ‐
IF NORTHEAST SEWER TRUNKLINE PH IV WW1700003 7,961,000 7,961,000 1,075,000 ‐ 125,000
IF NORTHEAST SEWER TRUNKLINE PER PH II‐IV WW1900010 95,000 95,000 ‐ 95,000 ‐
IF MEDICAL DISTRICT INTERCEPTOR PH I WW1800001 1,780,000 1,780,000 1,780,000 ‐ ‐
IF MEDICAL DISTRICT INTERCEPTOR PH II WW2100 3,127,495 3,127,495 ‐ ‐ 600,000
IF MEDICAL DISTRICT INTERCEPTOR PH III WW2101 1,328,755 1,328,755 ‐ ‐ 400,000
IF SOUTHWOOD VALLEY TRUNKLINE PH I WW1997793 1,645,427 1,645,427 1,645,427 ‐ ‐
IF SOUTHWOOD VALLEY TRUNKLINE PH II TBD 1,851,000 1,851,000 ‐ ‐ ‐
IF ALUM CREEK SEWER TRUNKLINE TBD 9,925,000 9,925,000 ‐ ‐ ‐
ST HOLLEMAN/2154 INTERSECTION IMPROVEMENTS WW1800007 41,000 55,000 41,000 14,000 ‐
IF 3MGD PEACH CREEK LIFT STATION, FORCE MAIN TBD 8,529,000 8,529,000 ‐ ‐ ‐
ST GP RD ‐ ARRINGTON TO CITY LIMITS WW RELOCATION WW1900007 71,175 71,175 21,175 50,000 ‐
ST GP TRAIL ‐ CITY LIMITS TO ROYDER WW RELOCATION WW1900009 36,700 45,127 40,127 ‐ 5,000
SUBTOTAL 5,128,923$ 13,730,000$
COLLECTION REHABILITATION PROJECTS ‐ SCWOC
EASTGATE REHAB WF1656024 1,759,397 1,759,397 1,759,397 ‐ ‐
W COLLEGE HEIGHTS REHAB TBD 1,388,000 1,388,000 ‐ ‐ ‐
ST FRANCIS DR REHAB PH I WF1749349 587,000 587,000 532,000 55,000 ‐
ST FRANCIS DR REHAB PH II WF1749355 40,000 40,000 40,000 ‐ ‐
ST PARK PLACE/HOLIK/ANNA UTILITY REHAB WW1945843 440,000 440,000 440,000 ‐ ‐
W WOODSON VILLAGE REHAB WW1957430 3,875,000 3,875,000 3,875,000 ‐ ‐
W McCULLOCH UTILITY REHAB WW1900001 3,783,900 3,783,900 565,060 3,218,840 ‐
ST EISENHOWER REHAB ‐ SEWER LINE REHAB TBD 107,500 107,500 ‐ ‐ ‐
ST LINCOLN AVENUE REHAB WW1900002 313,000 313,000 262,033 50,967 ‐
ST JONES BUTLER SEWER LINE REHAB WW2001 50,000 50,000 ‐ 50,000 ‐
CCWWTP PRESSURIZED LINE AND PUMP REP. TBD 827,300 827,300 ‐ ‐ ‐
SUBTOTAL 3,374,807$ ‐$
BUDGET APPROPRIATIONS
176
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
13,825,037$ 38,932,509$ 20,738,495$ 8,280,631$ 6,855,989$ 3,463,664$ 1,461,087$ 1,034,449$
24,994,000$ 18,115,000$ 20,350,000$ 25,170,000$ 9,700,000$ 4,000,000$ 6,500,000$ 9,500,000$
443,962 10,000 5,000 5,000 5,000 5,000 5,000 5,000
10,025,000 1,500,000 2,000,000 1,500,000 900,000 600,000 400,000 600,000
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 540,700 348,250 ‐ ‐ ‐ ‐ ‐
35,462,962$ 20,165,700$ 22,703,250$ 26,675,000$ 10,605,000$ 4,605,000$ 6,905,000$ 10,105,000$
49,287,999$ 59,098,209$ 43,441,744$ 34,955,631$ 17,460,989$ 8,068,664$ 8,366,087$ 11,139,449$
‐ ‐ 100,000 100,000 100,000 100,000 100,000 100,000 100,000
82,297 192,304 1,081,400 696,499 ‐ ‐ ‐ ‐ ‐
6,377 379,931 1,177,063 3,525,313 10,745,221 ‐ ‐ ‐ ‐
1,803,080 1,746,020 9,693,654 657,242 ‐ ‐ ‐ ‐ ‐
7,429,838 945,375 202,000 202,000 ‐ ‐ ‐ ‐ ‐
‐ 1,038 17,191 3,740,650 ‐ ‐ ‐ ‐ ‐
257,706 898,251 1,684,113 ‐ ‐ ‐ ‐ ‐ ‐
39,706 331,248 504,554 3,270,579 1,320,389 ‐ ‐ ‐ ‐
39,251 36,015 ‐ ‐ 905,409 4,929,435 2,050,891 ‐ ‐
‐ 13,290 42,665 20,000 ‐ ‐ ‐ ‐ ‐
1,596,653 154,751 8,595 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 524,200 1,446,523 ‐ ‐ ‐ ‐
‐ ‐ ‐ 333,965 904,424 ‐ ‐ ‐ ‐
166,030 463,111 1,016,287 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 301,567 1,549,433 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,343,679 7,581,321
‐ ‐ ‐ 55,000 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ 1,886,000 3,953,347 2,689,653
‐ 15,131 5,069 50,000 ‐ ‐ ‐ ‐ ‐
‐ ‐ 40,127 ‐ ‐ ‐ ‐ ‐ ‐
11,420,937$ 5,176,467$ 15,572,718$ 13,175,448$ 15,723,533$ 6,578,868$ 4,036,891$ 6,397,026$ 10,370,974$
1,607,011 100,747 8,100 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 263,740 1,124,260 ‐ ‐
35,040 318,992 ‐ ‐ ‐ ‐ ‐ ‐ ‐
6,890 8,712 38,598 ‐ ‐ ‐ ‐ ‐ ‐
31,981 3,487 122,732 281,800 ‐ ‐ ‐ ‐ ‐
276,369 88,221 19,740 2,803,686 ‐ ‐ ‐ ‐ ‐
‐ 54,127 158,795 302,478 3,268,500 ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 20,000 87,500 ‐ ‐ ‐
‐ 29,624 10,000 62,745 169,118 ‐ ‐ ‐ ‐
‐ ‐ ‐ 7,220 3,000 39,780 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ 827,300 ‐ ‐
1,957,291$ 603,910$ 357,965$ 3,457,929$ 3,460,618$ 391,020$ 1,951,560$ ‐$ ‐$
PROJECTED EXPENDITURESACTUALS
177
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
APPROVED
PROJECT # FY20 BUDGET FY21 BUDGET THROUGH FY19 FY20 FY21
BUDGET APPROPRIATIONS
TREATMENT & DISPOSAL/PUMPING PLANT ‐ SSWOC/SPWOC
CC DEWATERING IMPROVEMENTS (CENTRIFUGE)WW1800008 5,054,000 5,054,000 4,098,888 955,112 ‐
CARTERS CREEK HEADWORKS CATWALK WF1762000 132,000 132,000 118,500 13,500 ‐
CARTERS CREEK FUELING STATION WW1869610 150,000 150,000 150,000 ‐ ‐
IF LC CAPACITY EXPANSION WW1945495 38,977,500 38,977,500 38,977,500 ‐ ‐
LCWWTP CONTINGENCY WW1900008 1,762,500 1,762,500 1,762,500 ‐ ‐
CARTER CREEK BLOWER BLDG #2 REPL WW1800003 1,762,550 1,762,550 300,000 1,462,550 ‐
CARTER CREEK BLOWER BLDG #3 REPL WW1900003 1,762,867 1,762,867 305,000 1,457,867 ‐
CCWWTP EFFLUENT CLOTH FILTRATION SYS TBD 5,329,594 5,329,594 ‐ ‐ ‐
CCWWTP STRUCTURE COATING REPLACEMENT WW1900006 287,335 287,335 287,335 ‐ ‐
DECOMMISSION CARTER LAKE WWTF WW2002 550,000 550,000 550,000 ‐ ‐
SUBTOTAL 3,889,029$ ‐$
TREATMENT & DISPOSAL/SEWER GENERAL PLANT ‐ SGWOC
SCADA ‐ NEW LIFT STATIONS WW1800006 213,409 213,409 213,409 ‐ ‐
CC FIBER RING TBD 160,000 160,000 ‐ ‐ ‐
CC ELECTRICAL IMPROVEMENTS WF1677128 2,960,000 2,960,000 2,960,000 ‐ ‐
W UTILITY SERVICE CENTER RENOVATIONS WW1441517 2,955,000 2,955,000 303,090 196,910 ‐
CARTER CREEK EQUIPMENT SHED WW1800004 806,000 806,000 100,000 706,000 ‐
REPURPOSE CARTER CREEK BUILDINGS WW1957448 300,000 300,000 202,000 ‐ 98,000
CARTER CREEK LAND BUFFER WW1872097 300,000 300,000 300,000 ‐ ‐
LICK CREEK LAND BUFFER WW1868508 560,000 560,000 560,000 ‐ ‐
SUBTOTAL 902,910$ 98,000$
WW CONTINGENCY WW1700001 476,000 550,000
WW BUDGET TRANSFER WWXTRANSFR ‐ ‐
MONTHLY WASTEWATER SERVICES MONTHLY ‐ 150,000
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL 13,771,669$ 14,528,000$
GENERAL AND ADMINISTRATIVE CHARGES 233,444 216,576
DEBT ISSUANCE COST 90,575 101,750
TOTAL EXPENDITURES 14,095,688$ 14,846,326$
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:45,002,521$ 28,595,418$
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.
178
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
PROJECTED EXPENDITURESACTUALS
38,426 355,988 60,000 3,138,930 1,345,256 ‐ ‐ ‐ ‐
‐ 21,396 59,500 ‐ ‐ ‐ ‐ ‐ ‐
‐ 696 6,500 81,400 61,400 ‐ ‐ ‐ ‐
2,783,013 3,453,511 20,918,704 9,351,000 2,471,481 ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 1,762,500 ‐ ‐ ‐ ‐
‐ 1,586 160,897 1,600,067 ‐ ‐ ‐ ‐ ‐
‐ 1,499 102,501 1,658,897 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 788,303 4,541,291 ‐ ‐ ‐
‐ ‐ ‐ 287,335 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 550,000 ‐ ‐ ‐ ‐ ‐
2,821,438$ 3,834,677$ 21,308,102$ 16,667,629$ 6,428,940$ 4,541,291$ ‐$ ‐$ ‐$
‐ ‐ 73,800 139,609 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ 160,000 ‐ ‐ ‐ ‐
1,933,030 409,355 65,000 ‐ ‐ ‐ ‐ ‐ ‐
39,835 ‐ ‐ 153,947 1,242,960 1,065,529 75,987 376,742 ‐
‐ 493 18,110 346,390 439,000 ‐ ‐ ‐ ‐
‐ ‐ ‐ 201,835 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 300,000 ‐ ‐ ‐
8,792 19 ‐ ‐ ‐ 551,188 ‐ ‐ ‐
1,981,657$ 409,868$ 156,910$ 841,781$ 1,841,960$ 1,916,717$ 75,987$ 376,742$ ‐$
‐ ‐ 490,000 550,000 150,000 150,000 150,000 150,000 150,000
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 186,440 150,000 150,000 150,000 150,000 150,000 150,000 150,000
3,046,866 32,211
21,228,190$ 10,243,572$ 38,035,695$ 34,842,787$ 27,755,051$ 13,727,896$ 6,364,438$ 7,073,768$ 10,670,974$
111,918 233,444 216,576 218,742 220,929 223,138 225,370 227,624
‐ 90,575 101,750 125,850 48,500 20,000 32,500 47,500
10,355,490$ 38,359,714$ 35,161,113$ 28,099,643$ 13,997,325$ 6,607,576$ 7,331,638$ 10,946,098$
‐
38,932,509$ 20,738,495$ 8,280,631$ 6,855,989$ 3,463,664$ 1,461,087$ 1,034,449$ 193,352$
179
FY21 FY22 FY23 FY24 FY25 Comments
Electric Projects
Utility Service Center Renovations ‐ ‐ ‐ TBD TBD O&M to begin in FY24
Portable Building 1,200 1,240 1,280 1,320 1,360 Utilities and janitorial
Distribution Automation 25,000 26,000 27,000 28,000 Maintenance and support
SiPass System 12,000 12,000 12,000 12,000 Maintenance and support
Electric Project Totals 1,200$ 38,240$ 39,280$ 40,320$ 41,360$
Water Projects
Rock Prairie Road Elevated Storage Tower ‐ ‐ 3,000 3,000 3,000 Annual cleaning/inspection
Utility Service Center Renovations ‐ ‐ ‐ TBD TBD O&M to begin in FY24
Veteran's Park Reclaimed Improvements ‐ 5,500 5,500 5,500 5,500 Supplies and maintenance
Water Project Totals ‐$ 5,500$ 8,500$ 8,500$ 8,500$
Wastewater Projects
Carters Creek Diversion Lift Station & Force Main ‐ ‐ TBD TBD TBD O&M to begin in FY23
Carters Creek Dewatering Improvements ‐ ‐ 20,500 21,115 21,748 Supplies, maintenance, utilities
LCWWTP Capacity Expansion ‐ ‐ TBD TBD TBD O&M to begin in FY23
Repurpose Carters Creek Buildings ‐ 1,000 1,030 1,061 1,093 Supplies, maintenance, utilities
Utility Service Center Renovations ‐ ‐ ‐ TBD TBD O&M to begin in FY24
East Side FM 158 Lift Station ‐ 7,000 7,000 7,000 7,000 Additional utility costs
Wastewater Project Totals ‐$ 8,000$ 28,530$ 29,176$ 29,841$
Total Estimated O&M Costs 1,200$ 51,740$ 76,310$ 77,996$ 79,701$
*The Operations and Maintenance (O&M) estimates reflected above are anticipated project costs. In some situations, a project's O&M cost is minimal and can be
absorbed by the City department that benefits the most from the project. In other situations, the O&M cost is more significant and funding for these additional
expenses will either be included in the base budget or added via Budget Amendment. By approving capital projects, the City inherently approves the related
additional O&M costs needed to run and maintain the new infrastructure. As projects become more defined, the O&M estimates may be revised.
Enterprise Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
Projected
180
Hotel Tax Fund
The Hotel Tax Fund is used to record Hotel tax revenues, a consumption 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. In accordance with Chapter 351 of the Tax Code, expenditures from this fund must directly enhance and
promote tourism and the hotel industry in the City
Although revenues were exceeding budget for the first 7 months of FY20, the COVID‐19 pandemic has had a drastic
effect on the hotel industry. The City is projecting revenues will be nearly 45% below budget for FY20. Investment
income is projected to be below budget due to low interest rates nationwide. Mitigation strategies were
implemented to offset these losses, including delaying construction of the Texas Independence Ballpark at
Midtown until FY23 and the cancellation of numerous tourism events.
City Council passed an ordinance in June 2020 requiring the permitting, inspection, and collection of Hotel
Occupancy taxes for Short Term (Game Day) Rentals. The new ordinance, which will become effective October 1,
2020, is projected to provide additional revenue in FY21.
Operational Expenses:
Economic Development – Tourism Division: Experience Bryan College Station was previously funded with
HOT funds as part of the City’s Outside Agency Funding, with nearly $3M budgeted for FY20. Effective August
of 2020, City Council voted to bring the services provided by Experience Bryan College Station in‐house and
created the new Tourism Division within the Economic Development Department. This division will be funded
primarily with HOT funds. The FY21 approved budget includes $3.3M of expenses for this new division to
provide funding for salaries and benefits, marketing implementation and continuation of the grant programs
previously offered through Experience Bryan College Station.
‐
100,000
200,000
300,000
400,000
500,000
600,000
700,000
COVID‐19 Effects on Hotel Occupancy Tax
FY19 Actual FY20 Actuals
FY20 Pre COVID19 Projection FY20 COVID19 Worst Case Projection
181
Parks Programs and Events: The FY21 approved budget for Parks programs and events includes budget for
expenditures related to athletic events such as National & Regi onal Athletic Tournaments and includes salaries
and benefits for employees dedicated to tourism, hosting supplies, field maintenance supplies and staff time
to prepare the facilities for each event. Two part‐time operations positions were requested and approved as
part of the FY20 budget for maintenance at Texas Independence Park at Midtown. These positions were to
be split funded with 50% being charged to the General Fund and 50% being charged to the HOT fund. With
construction delayed until FY23, these positions have been eliminated from the FY21 budget. An SLA request
will be submitted to reauthorize these positions once the park is close to completion and the positions will be
required.
Public Communications: The FY21 approved budget includes salaries and benefits for employees dedicated
to tourism, staff time and costs associated with the marketing and advertising that help increase tourism to
College Station by advertising City events and amenities.
TAMU Preferred Access Payment: The agreement with Texas A&M University for the use of A&M facilities
provides that a maximum of $1.2M be contributed for FY21 between Brazos County and the City. It is
projected that the loss of Hotel Tax revenue due to COVID‐19 will lower the amount that the County is able
to contribute, requiring the City to increase our contribution over previous years. A payment of $894,000 is
budgeted for FY21.
Miscellaneous Programs and Events: Includes funding for a special city‐wide event as well as misc.
nonprofit/charitable Programs and Events at local hotels that meet the criteria for Hotel Tax use. These funds
will be utilized at the discretion of the City Manager.
CAPITAL EXPENDITURES
Prior year budget appropriations for Hotel Tax Fund projects carry forward and span fiscal years. As a result,
current year appropriations may not equal anticipated expenditures as projects retain prior year appropriations.
The City anticipates that Hotel Tax revenue will fund a portion of the construction of the Texas Independence
Ballpark at Midtown, with the remainder funded by tax backed debt. Construction on Phase I was originally
projected to begin in FY20, however, has been pushed back to FY23 due to the COVID‐19 related revenue losses.
This construction will include development of ball fields, parking, lighting, restrooms, pavilion, batting cages and
park amenities. The City expects a significant number of individuals and teams from outside of the community to
play in various tournaments once the Park is complete. Appropriations are also included in the FY21 budget for
refurbishing the HR building for the new Tourism Division.
OUTSIDE AGENCY FUNDING EXPENDITURES
The City funds a number of outside agencies each fiscal year that provide services for the citizens of College
Station. The amount of funding received by each agency depends on Council direction and the availability of
funds. See Appendix J for additional details regarding Outside Agency Funding.
182
City of College Station
Hotel Tax Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 19,043,196$ 17,762,638$ 17,762,638$ 16,193,177$
Revenues
Taxes 5,772,984$ 3,226,706$ 3,226,703$ 1,880,670$ ‐41.72%
Investment Earnings 429,199 199,683 199,683 2,983 ‐98.51%
Other 234,049 12,000 12,000 87,800 631.67%
Total Revenues 6,436,232$ 3,438,389$ 3,438,386$ 1,971,453$ ‐42.66%
Total Funds Available 25,479,428$ 21,201,027$ 21,201,024$ 18,164,630$ ‐14.32%
Expenditures & Transfers
City Operations:
Parks Programs & Events 867,499$ 758,915$ 723,787$ 730,520$ ‐3.74%
Economic Development ‐ Tourism ‐ 547,088 547,088 3,320,000 506.85%
Public Communications 110,080 144,872 180,000 179,971 24.23%
Hotel Tax collection administration/audits ‐ 51,677 51,677 62,700 21.33%
Total City Operations Expenditures 977,579$ 1,502,552$ 1,502,552$ 4,293,191$ 185.73%
Sports Tournament Promotional Funds ‐ 186,120 ‐ ‐ ‐100.00%
Outside Agency Funding Expenditures 3,052,419$ 3,017,906$ 3,017,906$ 461,678$ ‐84.70%
Preferred Access Payment 361,257 426,924 426,924 894,000 109.40%
Capital Expenditures 3,270,209 5,465 5,465 250,000 4474.57%
Non‐Operating Misc Exp 75,341 55,000 55,000 125,000 127.27%
Contingency ‐ ‐ ‐ 10,721 100.00%
Total Operating Expenses & Transfers 7,736,805$ 5,193,967$ 5,007,847$ 6,034,590$ 16.18%
Measurement Focus Adjustment (20,015)$
Increase (Decrease) in Fund Balance (1,280,558)$ (1,755,578)$ (1,569,461)$ (4,063,137)$
Assigned Fund Balance
Texas Independence Ballpark (Southeast)
‐ (deferred from FY20)‐ ‐ 6,455,010 6,455,010
Texas Independence Ballpark (Southeast)
‐ equipment and Park Ops ‐ ‐ 175,000 175,000
Veteran's Park Phase II ‐ ‐ 5,000,000 (5,000,000)
Ending Fund Balance 17,762,638$ 16,007,060$ 4,563,167$ 10,500,030$
183
Parks Programs &
Events
12.13%
Tourism
Department
55.11%
Public
Communications
2.99%
Administration of
Hotel Tax
collections/audits
1.04%
Outside Agency
Funding
Expenditures:
7.66%
Preferred Access
Payment
14.84%
Capital
Expenditures
4.15%Non‐Operating
Misc Exp
2.08%
Hotel Tax Fund ‐ Uses
184
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Parks and Rec Programs 867,499$ 758,915$ 723,787$ 730,520$ ‐3.74%
Administration of Hotel Tax collections/Audits ‐ 51,677 51,677 62,700 21.33%
Public Communications 110,080 144,872 180,000 179,971 24.23%
Economic Development ‐ Tourism Division ‐ 547,088 547,088 3,320,000 506.85%
TOTAL 977,579$ 1,502,552$ 1,502,552$ 4,293,191$ 185.73%
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 195,230$ 460,531$ 460,531$ 1,175,708$ 155.29%
Health insurance 35,141 82,897 82,897 211,626 155.29%
Supplies 743,848 864,088 864,088 549,406 ‐36.42%
Maintenance ‐ ‐ ‐ 26,365 100.00%
Purchased Services 3,360 95,036 95,036 2,330,086 2351.79%
TOTAL 977,579$ 1,502,552$ 1,502,552$ 4,293,191$ 185.73%
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Parks and Rec ‐ 4.30 3.30 ‐23.26%
Public Communications ‐ ‐ 1.00 100.00%
Economic Development ‐ Tourism Division**‐ 9.00 9.00 0.00%
TOTAL ‐ 13.30 13.30 ‐
City of College Station
Hotel Tax Fund
Operations & Maintenance Summary
PERSONNEL
EXPENDITURE BY DIVISION
EXPENDITURE BY CLASSIFICATION
**Begining in FY20, 9 FTE for the new Tourism Division within the Economic Development Department will be funded from the HOT Fund.
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), for Community Development Block Grant (CDBG) and HOME Investment
Partnership (HOME) funds.
• CDBG and HOME funds may only be used to:
o Benefit low and moderate income persons;
o Aid in the elimination of slum and blighting influences, and/or
o Meet a particular urgent need.
• CDBG funds may be used to meet local needs through a wide range of
community development activities, while HOME funds may only be used
for affordable housing activities.
• The FY21 budget was developed using input received in a series of public
hearings, program committee meetings, and citizen input.
• Historically, the City has utilized CDBG and HOME funds for a variety of programs and activities including:
Affordable housing programs (home buyer assistance, security deposit assistance, rehabilitation,
leveraged development for new construction, and minor repairs); Funding of direct services to low-
income families; Economic development; Code enforcement; Acquisition; Demolition; Park, street,
infrastructure and public facility improvements in low-income areas of the City.
• CDBG funds public service agencies via the Joint Relief Funding Review Committee (JRFRC). 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. See Appendix I for
details of the agencies to be funded for FY21.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed. The CARES Act
provided additional funding to current Community Development Block Grant (CDBG) entitlement communities
through the U. S. Department of Housing and Urban Development. The City of College Station received $697,507
in CDBG-CV funding. A substantial amendment was adopted by City Council on May 14, 2020 to include the CDBG-
CV funding in the Community Development budget. Staff also included revisions to previously programmed
funding to allow for the development of programs to assist individual, families and businesses impacted by COVID-
19. Due to several waivers issued for the CDBG program and HOME Investment Partnership Grant Program, the
amendment was completed in an expedited manner in order to get funding out to the community.
CDBG-CV funds were allocated as follows:
• Economic Assistance Grant Program: $197,507
• Public Services Agency Funding: $500,000
CDBG funds were reprogrammed:
• From Acquisition to Economic Assistance Grant Program: $546,637
HOME funds were reprogrammed:
• From Rehabilitation to Tenant Based Rental Assistance – Rent: $21,077 and up.
• From Homebuyers Assistance to Tenant Based Rental Assistance – Rent: $301,246
• From New Construction to Tenant Based Rental Assistance – Rent: $152,677
• From Rehabilitation to TBRA – Security Deposits - $25,498
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
Purchased Services - (6,000) (6,000)
Community Development SLAs Total $ - $ (6,000) $ (6,000)
186
City of College Station
Community Development Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance ‐$ ‐$ ‐$ ‐$
Revenues
Grants:
Community Development Block Grant 1,351,406$ 1,952,608$1,952,608$1,518,371$ ‐22.24%
Home Grant 658,656 801,006 801,006 660,707 ‐17.52%
Community Development Block Grant ‐ CV ‐ ‐ ‐ 143,825 100.00%
Recaptured Funds & Program Income ‐ CDBG 226,939 ‐ ‐ ‐ ‐
Recaptured Funds & Program Income ‐ HOME 695 ‐ ‐ 6,807 100.00%
Total Revenues 2,237,696$2,753,614$2,753,614$2,329,710$ ‐15.39%
Total Funds Available 2,237,696$2,753,614$2,753,614$2,329,710$ ‐15.39%
Expenditures & Transfers
Community Development Block Grant
Housing Assistance/Rehab 80,593$ 108,175$ 108,175$ 75,000$ ‐30.67%
Clearance/Demolition ‐ 10,000 10,000 10,000 0.00%
Acquisitions 365,971 1,260,020 1,260,020 270,410 ‐78.54%
Rehab Admin 4,516 ‐ ‐ 45,000 100.00%
Public Service Agency Funding 145,493 233,085 233,085 716,992 207.61%
Code Enforcement 25,393 73,775 73,775 ‐ ‐100.00%
Administrative Fees 169,417 61,637 61,637 237,142 284.74%
Economic Development ‐ 50,000 50,000 163,829 227.66%
Public Facilities Projects ‐ ‐ ‐ ‐ ‐
Southwest Parkway Sidewalks 295,083 ‐ ‐ ‐ ‐
Holleman Sidewalk ADA 35,465 ‐ ‐ ‐ ‐
Cross Street ADA Sidewalks 37,094 ‐ ‐ ‐ ‐
Park Place Sidewalks 28,796 ‐ ‐ ‐ ‐
Lincoln Center Bus Shelter & Sidewalk 13,024 ‐ ‐ ‐ ‐
Georgie Fitch Park Improvements 299,280 155,916 155,916 ‐ ‐100.00%
Public Service Agency Funding ‐ CV ‐ ‐ ‐ 143,825 100.00%
Economic Assistance ‐ CV ‐ ‐ ‐ ‐ ‐
Total CDBG Expenditures 1,500,124$ 1,952,608$1,952,608$1,662,198$ ‐14.87%
Home Grant
Homeowner Assistance ‐$ 56,943$ 56,943$ ‐$ ‐100.00%
Optional Relocation ‐ ‐ ‐ ‐ ‐
CHDO Operating Expenses 4,974 70,993 70,993 ‐ ‐100.00%
New Construction ‐ 152,677 152,677 ‐ ‐100.00%
Homebuyer’s Assistance 365,362 392,548 392,548 354,812 ‐9.61%
Tenant Based Rental Assistance ‐ Security 35,964 25,604 25,604 43,200 68.72%
CHDO 192,721 102,241 102,241 147,037 43.81%
Administrative Fees 58,330 ‐ 122,463 100.00%
Tenant Based Rental Assistance ‐ Rent ‐ CV ‐ ‐ ‐ ‐
Total Home Expenditures 657,352$ 801,006$ 801,006$ 667,512$ ‐16.67%
Other ‐$ ‐$ ‐$ ‐$ ‐
Total Other Expenditures ‐$ ‐$ ‐$ ‐$ ‐
Total Expenditures & Transfers 2,157,475$ 2,753,614$2,753,614$2,329,710$ ‐15.39%
Increase (Decrease) in Fund Balance 80,221$ ‐$ ‐$ ‐$
Measurement Focus Adjustment (80,221)
Ending Fund Balance ‐$ ‐$ ‐$ ‐$
*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 FY20 is combined with the ending fund balance for the CDBG Local Account resulting in a net
zero balance.
187
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Community Development 2,237,696$ 2,753,614$ 2,753,614$ 2,329,710$ -15.39%
TOTAL 2,237,696$ 2,753,614$ 2,753,614$ 2,329,710$ -15.39%
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 239,275$ 309,832$ 309,832$ 243,417$ -21.44%
Health Insurance 36,179 46,454 46,454 46,781 0.70%
Supplies 1,977 2,087 2,087 2,107 0.96%
Maintenance - - - - -
Purchased Services 1,960,265 2,395,241 2,395,241 2,037,405 -14.94%
Capital Outlay - - - - -
TOTAL 2,237,696$ 2,753,614$ 2,753,614$ 2,329,710$ -15.39%
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Community Development 3.50 5.00 5.00 0.00%
TOTAL 3.50 5.00 5.00 0.00%
PERSONNEL
City of College Station
Community Development Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
EXPENDITURE BY CLASSIFICATION
188
City of College Station
Roadway Maintenance Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 789,203$ 510,013$ 510,013$ 35,013$
Revenues
Residential 3,750,560$ 4,000,000$ 4,000,000$4,000,000$ 0.00%
Commercial 839,726 880,000 880,000 880,000 0.00%
Interest on Investments 42,948 16,000 8,800 ‐ ‐100.00%
Other Revenue 35,481 34,000 34,000 34,300 0.88%
Total Revenues 4,668,715$ 4,930,000$4,922,800$4,914,300$ ‐0.32%
Total Funds Available 5,457,918 5,440,013 5,432,813 4,949,313 ‐9.02%
Expenditures & Transfers
Maintenance 463,000$ 463,000$ 1,303,123$463,000$ 0.00%
Professional Services 4,249,667 4,675,000 3,840,419 4,124,704 ‐11.77%
G&A Transfer 137,130 159,467 159,467 176,430 10.64%
Inter Dept. Utility Expense 84,791 94,791 94,791 101,379 6.95%
Contingency ‐ 50,000 ‐ 35,000 ‐30.00%
Total Expenditures & Transfers 4,934,588$ 5,442,258$5,397,800$4,900,513$ ‐9.95%
Increase (Decrease) in Fund
Balance (265,873)$ (512,258)$ (475,000)$ 13,787$
Measurement Focus Adjustment (13,318)$ (48,800)
Ending Fund Balance 510,013$ (2,245)$ 35,013$ (0)$
The Roadway Maintenance Fee Fund was established to administer financial activity related to the Roadway
Maintenance Fee. 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. Investment earning will decrease due to current interest rates The fund is projecting a 1% payment loss as a
measurement focus adjustment in FY21.
189
Drainage Utility Fund
The Drainage Utility Fund is a Special Revenue Fund that administrates all aspects of the City’s Storm Water
Program.
Drainage Engineering 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 approved
development will not increase the danger of flooding and will not allow the
migration of dust, mud or silt from the construction site.
Drainage Maintenance 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 residential charges based on a set fee
per residential unit and commercial charges calculated on the basis of building square footage. COVID-19 did not
have a significant impact on FY20 operating revenue but did cause a reduction in the customer growth assumption
for FY21. The City is not increasing rates for FY21. Investment earning will decrease due to current interest rates.
The fund is projecting a 1% payment loss as a measurement focus adjustment in FY20 and FY21.
The budget for FY21 includes the following service level adjustments:
An SLA is approved for the purchase of a trailer mounted storm drain clean out system. This piece of equipment
provides a jet stream of water that can be used to flush out a storm drain. The mounted system allows for the
device to be easily transported to the job site. This will prevent the storm drains from being exposed to settling
debris and storm matter, and will increase the life of the storm drain. This will also help prevent localized flooding
by having a clear drainage line. The remaining SLAs are budget reductions made by the Engineering and
Maintenance divisions. The impact of these reductions will strengthen the fund balance.
Approved expenditures will decrease for FY21, causing an increase in fund balance, due to budget reductions and
the prior year budget appropriations for capital projects carry forward and span fiscal years. Drainage projects are
funded by utility fee revenue collected from residential and commercial consumers.
Service Level Adjustments One-Time Recurring Total
Salary and benefits reduction -$ (53,000)$ (53,000)$
Health Insurance - (12,000) (12,000)
Drainage Storm Drain Clean Out Trailer 70,000 1,000 71,000
Supplies reduction - (3,000) (3,000)
Professional Services reduction - (56,000) (56,000)
Drainage SLA Totals 70,000$ (123,000)$ (53,000)$
190
City of College Station
Drainage Utility Fund Summary
last reviewed: 07/16/13 at 7:45am
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 1,872,882$ 2,103,706$ 2,103,706$ 2,564,643$
Revenues
Residential 1,957,053$ 2,377,000$ 2,377,000$ 2,377,000$ 0.00%
Commercial / Industrial 464,504 558,000 558,000 558,000 0.00%
Other Operating 21,289 20,000 16,000 20,000 0.00%
Investment Earnings 38,223 22,000 15,000 6,000 ‐72.73%
Transfer In ‐ Fleet Replacement ‐ 230,000 230,000 193,450 ‐15.89%
Total Revenues 2,481,069$ 3,207,000$ 3,196,000$ 3,154,450$ ‐1.64%
Operating Expenditures & Transfers
Engineering 86,318$ 123,728$ 109,232$ 75,046$ ‐39.35%
Maintenance 1,340,332 1,624,327 1,526,642 1,559,105 ‐4.02%
Replacements ‐ Scheduled ‐ 230,000 230,000 193,450 ‐15.89%
Transfers Out 620,533 739,339 739,339 714,135 ‐3.41%
Total Operating Expenditures &
Transfers 2,047,183$ 2,717,394$ 2,605,213$ 2,541,736$ ‐6.46%
Non‐Operating Expenditures &
Transfers
Capital Projects 178,570$ 916,500$ 100,500$ ‐$ ‐100.00%
Contingency ‐ 50,000 ‐ 108,779 117.56%
Total Non Operating Expenditures &
Transfers 178,570$ 966,500$ 100,500$ 108,779$ ‐88.75%
Total Expenditures & Transfers 2,225,753$ 3,683,894$2,705,713$2,650,515$ ‐28.05%
Increase (Decrease) in Fund Balance 255,317$ (476,894)$ 490,287$ 503,935$
Measurement Focus Adjustment (24,493)$ (29,350) (29,350)
Ending Fund Balance 2,103,706$ 1,626,812$2,564,643$3,039,228$
191
Residential
75.35%
Commercial
/ Industrial
17.69%
Investment
Earnings
0.19%
Other
6.77%
Drainage Fund‐ Sources
Engineering
2.84%
Maintenance
58.82%
Fleet Repl. ‐ Scheduled
6.24%
General & Admin Tfs
26.94%
Contingency
1.34%
Drainage Fund ‐ Uses
192
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Civil Engineering 86,318$ 123,728$ 109,232$ 75,046$ -39.35%
Drainage Maintenance 1,340,332 1,624,327 1,526,642 1,559,105 -4.02%
TOTAL 1,426,650$ 1,748,055$ 1,635,874$ 1,634,151$ -6.52%
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 772,684$ 852,775$ 783,127$ 799,254$ -6.28%
Health Insurance 178,022 207,878 211,263 210,248 1.14%
Supplies 53,813 89,534 57,133 86,539 -3.35%
Maintenance 117,293 154,352 154,382 154,352 0.00%
Purchased Services 304,837 318,516 304,969 313,758 -1.49%
Capital Outlay - 125,000 125,000 70,000 -44.00%
TOTAL 1,426,650$ 1,748,055$ 1,635,874$ 1,634,151$ -6.52%
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Civil Engineering 1.00 1.00 1.00 0.00%
Drainage Maintenance 17.00 17.00 17.00 0.00%
TOTAL 18.00 18.00 18.00 0.00%
City of College Station
Drainage Utility Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
EXPENDITURE BY CLASSIFICATION
193
System-Wide Impact Fee Funds
The City of College Station established the System-Wide Water, Wastewater, and Roadway Service Area A-D
Impact Fee Funds in FY17. These funds collect revenue generated from various impact fees. The City uses this
revenue to fund existing and future CIP projects that will serve new development. The City presents impact fee
eligible projects in their respective CIP Fund Summaries.
System-Wide Water and Wastewater Impact Fees
The City collects Water and Wastewater Impact Fees, determined by water meter size, on a citywide basis.
Budgeted FY21 revenues total $280,000 and $1,390,000, respectively. The budgeted FY21 Water and Wastewater
revenues reflect a 3% and 21% decrease from FY20 Budget due to the uncertain effects of COVID-19. Additionally,
due to the current interest rate environment, the City anticipates significantly less allocated interest revenue in
FY21. The City uses Water and Wastewater Impact Fees to offset a portion of eligible projects’ debt service
payments. Current eligible projects’ debt service payments exceed current and projected impact fee revenue.
Budgeted FY21 Water and Wastewater transfers to service eligible debt are $295,000 and $2,180,000,
respectively. The Wastewater transfer increased from FY20 due to available fund balance and the higher debt
service requirements in FY21 (due to additional FY20 debt issued for eligible projects). The City anticipates
increasing future Wastewater transfers, depending on fund balance, to offset projected debt service. The FY21
budgeted transfers support the following projects’ debt service:
Water:
• Well #9
• Well #9 Collection Line
• State Highway 6 Water Line (Phases I, II, III, and III-A)
Wastewater:
• LCWWTP Expansion
• Lick Creek Parallel Trunk Line
• Carter’s Creek Diversion Lift Station
• Northeast Sewer Trunk Line (Phases II and III)
System-Wide Roadway Impact Fees
The City collects Roadway fees in four separate service areas and transfers the revenue to the Streets CIP Fund.
Budgeted FY21 revenues total $741,000. This is a significant increase from FY20 since the City did not anticipate
the development that actually occurred during the year. At the same time, the City expects some impact due to
COVID-19. As a result, budgeted FY21 revenues are higher than the FY20 Budget but less than the FY20 year-end
estimate. Compared to the FY20 year-end estimate, budgeted FY21 revenues are 22% less. Due to the current
interest rate environment, the City also anticipates significantly less allocated interest revenue in FY21.
Budgeted FY21 transfers total $520,000, of which $70,000 (collected equally from all four service areas) will fund
a Transportation Impact Fee Study SLA in the Streets CIP Fund. The remaining $450,000 transfer from Service Area
B will help pay for the Rock Prairie Road West Expansion project. The City will transfer future revenue once
sufficient funds are collected. If FY21 Impact Fees exceed Budget, the City will consider funding portions of other
eligible capital projects, with funds appropriated via budget amendment. Additionally, even if FY21 Impact Fee
revenue is less than budgeted, each service area has sufficient fund balance to support the budgeted FY21
transfers.
194
City of College Station
System‐Wide Water Impact Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 26,767$ 64,794$ 64,794$ 96,588$
Revenues
Impact Fees 335,400$ 290,000$ 320,494$ 280,000$ ‐3.45%
Interest on Investments 4,560 1,000 1,300 250 ‐75.00%
Total Revenues 339,960$ 291,000$ 321,794$ 280,250$ ‐3.69%
Total Funds Available 366,727 355,794 386,588 376,838 5.91%
Expenditures & Transfers
Capital Project Transfers 301,933$ 290,000$ 290,000$ 295,000$ 1.72%
Total Expenditures & Transfers 301,933$ 290,000$ 290,000$ 295,000$ 1.72%
Increase (Decrease) in Fund
Balance 38,027 1,000 31,794 (14,750)
Measurement Focus Adjustment ‐$
Ending Fund Balance 64,794$ 65,794$ 96,588$ 81,838$
195
City of College Station
System‐Wide Wastewater Impact Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 1,443,642$ 2,742,798$ 2,742,798$ 3,102,251$
Revenues
Impact Fee Revenues 1,575,150$ 1,750,000$ 1,511,058$ 1,390,000$ ‐20.57%
Interest on Investments 52,887 8,000 23,395 7,500 ‐6.25%
Total Revenues 1,628,037$ 1,758,000$ 1,534,453$ 1,397,500$ ‐20.51%
Total Funds Available 3,071,679 4,500,798 4,277,251 4,499,751 ‐0.02%
Expenditures & Transfers
Transfer for Capital Projects 328,881$ 1,175,000$ 1,175,000$ 2,180,000$ 85.53%
Total Expenditures & Transfers 328,881$ 1,175,000$ 1,175,000$ 2,180,000$ 85.53%
Increase (Decrease) in Fund
Balance 1,299,156$ 583,000$ 359,453$ (782,500)$
Measurement Focus Adjustment ‐$
Ending Fund Balance 2,742,798$ 3,325,798$ 3,102,251$ 2,319,751$
196
City of College Station
System‐Wide Roadway Impact Fee Fund Summaries
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balances 264,840$ 450,614$ 450,614$ 1,405,814$
Revenues
Service Area A Impact Fees 81,193$ 50,000$ 140,000$ 110,000$ 120.00%
Service Area B Impact Fees 80,625 50,000 570,000 380,000 660.00%
Service Area C Impact Fees 391,243 100,000 170,000 170,000 70.00%
Service Area D Impact Fees 150,526 50,000 70,000 80,000 60.00%
Interest on Investments 8,020 2,000 5,200 1,000 ‐50.00%
Total Revenues 711,608$ 252,000$ 955,200$ 741,000$ 194.05%
Total Funds Available 976,448 702,614 1,405,814 2,146,814 205.55%
Expenditures & Transfers
Service Area A Transfers ‐$ ‐$ ‐$ 17,500$ 100.00%
Service Area B Transfers*‐ ‐ ‐ 467,500 100.00%
Service Area C Transfers 525,833 ‐ ‐ 17,500 100.00%
Service Area D Transfers ‐ ‐ ‐ 17,500 100.00%
Total Expenditures & Transfers 525,833$ ‐$ ‐$ 520,000$ 100.00%
Increase (Decrease) in Fund
Balance 185,774$ 252,000$ 955,200$ 221,000$
Measurement Focus Adjustment ‐$
Ending Fund Balance 450,614$ 702,614$ 1,405,814$ 1,626,814$
* Includes an FY21 transfer of $450,000 to the Streets CIP Fund for project ST1604 (Impact Fee eligible).
197
198
TIRZ Funds
A Tax Increment Reinvestment Zone (TIRZ) is a political subdivision of a municipality or county in 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 reserved in a fund to finance public improvements within Zone boundaries.
East Medical District TIRZ #19
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, the City must overcome significant barriers to development. These barriers include,
but are not limited to, a lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc.) and a lack of
transportation capacity (vehicular, pedestrian, etc.) to meet development and 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 a TIRZ.
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 FY21, the City anticipates collecting
$116,095 of ad valorem tax in the East Medical District TIRZ #19. The City does not project any FY21 expenditures.
Therefore, the City projects FY21 ending fund balance increasing 173% from the projected FY20 fund balance.
Dartmouth Synthetic TIRZ
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. Collected funds 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). Fractured ownership and infrastructure costs have precluded private development in this area.
The City projects that new development in this 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 has partnered 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 contributes 100% of its total tax rate incremental value. In FY21, the City anticipates
collecting $18,503 of ad valorem tax in the Dartmouth Synthetic TIRZ. The City does not project any FY21
expenditures
199
City of College Station
East Medical District TIRZ No. 19 Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 15,525$ 54,282$ 54,282$67,522$
Revenues
Ad Valorem Tax COCS 38,187$ 12,740$ 12,740$ 116,095$811.26%
Ad Valorem Tax Brazos County ‐ ‐ ‐ ‐ ‐
Investment Earnings 570 500 500 500 0.00%
Total Revenues 38,757$ 13,240$ 13,240$ 116,595$780.62%
Total Funds Available 54,282$ 67,522$ 67,522$ 184,116$172.68%
Expenditures & Transfers
TIRZ #19 Expenditures ‐$ ‐$ ‐$ ‐$ ‐
Total Expenditures & Transfers ‐$ ‐$ ‐$ ‐$ ‐
Increase (Decrease) in Fund Balance 38,757$ 13,240$ 13,240$ 116,595$780.62%
Measurement Focus Adjustment ‐$
Ending Fund Balance 54,282$ 67,522$ 67,522$ 184,116$
200
City of College Station
Dartmouth Synthetic TIRZ Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance ‐$ ‐$ ‐$ 8,652$
Revenues
Ad Valorem Tax COCS ‐$ 13,450$ 8,652$ 18,503$ 37.57%
Ad Valorem Tax Brazos County ‐ ‐ ‐ ‐ ‐
Investment Earnings ‐ 75 ‐ ‐ ‐100.00%
Total Revenues ‐$ 13,525$ 8,652$ 18,503$ 36.81%
Total Funds Available ‐$ 13,525$ 8,652$ 27,155$ 100.78%
Expenditures & Transfers
Dartmouth TIRZ Expenditures ‐$ ‐$ ‐$ ‐$ ‐
Total Expenditures & Transfers ‐$ ‐$ ‐$ ‐$ ‐
Increase (Decrease) in Fund Balance ‐$ 13,525$ 8,652$ 18,503$
Measurement Focus Adjustment ‐$
Ending Fund Balance ‐$ 13,525$ 8,652$ 27,155$
201
Court Fee and Police Seizure Funds
Court funds include a variety of revenue sources and expenses across multiple funds. These funds generally
include restricted revenues collected via court fees. Specific uses and sources are detailed below. This section also
includes the Police Seizure Fund.
Court Technology Fee Fund
The City can use Court Technology Fee Fund revenues for Municipal Court technology projects. Defendants
convicted of a misdemeanor offense in the Municipal Court shall pay a Technology Fee of $4.00. In FY20, an SLA
of $428,000 was approved for the purchase of a new court administration software with expected implementation
in FY21. Total approved FY21 Technology Fee revenues are $58,021 and approved expenditures are $124,936.
Court Security Fee Fund
The City can use Court Security Fee Fund revenues for security personnel, security devices, and security services
for any building housing a Municipal Court. Defendants convicted of a misdemeanor offense in the Municipal
Court shall pay a building Security Fee of $3.00. There is one FTE funded through this fund. In prior years, the fund
supported the entire salary and benefits for this FTE. However, in FY20, the City funded 50% of the FTE's salary
and benefits via the General Fund and 50% via the Court Security Fee Fund.
Juvenile Case Manager Fee Fund
The City can use Juvenile Case Manager Fee Fund revenues for Juvenile Case Management, the City’s Teen Court
Program, and the training, travel, office supplies, and other necessary expenses for the Juvenile Case Manager
position. Defendants convicted of a misdemeanor offense in the Municipal Court shall pay a Juvenile Case
Manager Fee of $5.00. Beginning in FY21, the City will fund the 50% of Juvenile Case Manager via the General
Fund and 50% via the Juvenile Case Manager Fund.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One-Time Recurring Total
Purchased Services - (4,000) (4,000)
Juvenile Case Manager Fund SLA Total $ - $ (4,000) $ (4,000)
Truancy Prevention Fee Fund
The City can use Truancy Prevention Fee Fund revenues for truancy prevention and intervention services.
Defendants convicted of a misdemeanor offense in the Municipal Court shall pay a Truancy Prevention Fee of
$2.00. FY20 saw higher-than-normal revenues as the fund caught up backlogged cases. Expenses include training,
travel, printing, and postage expenses.
Police Seizure Fund
The Police Seizure Fund accounts for forfeited property received by the Police Department during criminal
investigations. The City can use the funds for equipment and other one-time purchases to assist in police activities.
The City monitors and adjusts expenditures throughout the year based on revenue received and expected fund
balance.
202
City of College Station
Court Technology Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 465,633$ 464,410$ 464,410$ 96,946$
Revenues
Court Technology Fees 49,121$ 60,674$ 49,205$ 52,060$ ‐14.20%
Investment Interest 10,120 6,623 4,967 5,961 ‐10.00%
Total Revenues 59,241$ 67,297$ 54,172$ 58,021$ ‐13.78%
Expenditures & Transfers
Court Technology Projects 61,543$ 509,623$ 421,635$ 124,936$ ‐75.48%
Total Expenditures & Transfers 61,543$ 509,623$ 421,635$ 124,936$ ‐75.48%
Increase (Decrease) in Fund Balance (2,302)$ (442,326)$ (367,463)$ (66,915)$
Measurement Focus Adjustment 1,079$ ‐ ‐ ‐
Ending Fund Balance 464,410$ 22,084$ 96,946$ 30,031$
Court Technology Fees
90%
Investment Interest
10%
Court Technology Fee Fund ‐ Sources
203
City of College Station
Court Security Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 32,074$ 23,108$ 23,108$ 17,111$
Revenues
Court Security Fees 36,834$ 43,266$ 42,958$ 43,380$ 0.26%
Investment Interest 552 440 330 402 ‐8.64%
Other ‐ ‐ ‐ ‐ ‐
Total Revenues 37,386$ 43,706$ 43,288$ 43,782$ 0.17%
Expenditures & Transfers
Court Security 46,492$ 73,336$ 49,285$ 53,406$ ‐27.18%
Total Expenditures & Transfers 46,492$ 73,336$ 49,285$ 53,406$ ‐27.18%
Increase (Decrease) in Fund
Balance (9,106)$ (29,630)$ (5,997)$ (9,624)$
Measurement Focus Adjustment 140$
Ending Fund Balance 23,108$ (6,522)$ 17,111$ 7,487$
204
City of College Station
Court Security Fee Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Court Security 46,492$ 73,336$ 49,399$ 53,406$ ‐27.18%
TOTAL 46,492$ 73,336$ 49,399$ 53,406$ ‐27.18%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 46,492$ 73,336$ 49,399$ 53,406$ ‐27.18%
Supplies ‐ ‐ ‐ ‐ ‐
Maintenance ‐ ‐ ‐ ‐ ‐
Purchased Services ‐ ‐ ‐ ‐ ‐
Capital Outlay ‐ ‐ ‐ ‐ ‐
TOTAL 46,492$ 73,336$ 49,399$ 53,406$ ‐27.18%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Court Security 0.50 0.75 0.75 0.00%
TOTAL 0.50 0.75 0.75 0.00%
205
City of College Station
Juvenile Case Manager Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 166,010$ 135,129$ 135,129$ 81,912$
Revenues
Juvenile Case Manager Fees 61,431$ 70,501$ 45,216$ 62,333$ ‐11.59%
Interest Earnings 3,605 2,878 2,159 2,978 3.47%
Total Revenues 65,036$ 73,379$ 47,375$ 65,311$ ‐10.99%
Expenditures & Transfers
Operating Expenditures 96,200$ 90,506$ 100,592$ 60,400$ ‐33.26%
Total Expenditures & Transfers 96,200$ 90,506$ 100,592$ 60,400$ ‐33.26%
Increase (Decrease) in Fund
Balance (31,164)$ (17,127)$ (53,217)$ 4,911$
Measurement Focus Adjustment 283$
Ending Fund Balance 135,129$ 118,002$ 81,912$ 86,823$
206
City of College Station
Juvenile Case Manager Fee Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Juvenile Case Manager 96,200$ 90,506$ 100,592$ 60,400$ ‐33.26%
TOTAL 96,200$ 90,506$ 100,592$ 60,400$ ‐33.26%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 91,925$ 83,438$ 98,548$ 56,675$ ‐32.08%
Supplies 795 1,000 34 1,000 0.00%
Maintenance ‐ ‐ ‐ ‐ ‐
Purchased Services 3,480 6,068 2,010 2,725 ‐55.09%
Capital Outlay ‐ ‐ ‐ ‐ ‐
TOTAL 96,200$ 90,506$ 100,592$ 60,400$ ‐33.26%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Juvenile Case Manager 1.75 1.25 0.75 ‐40.00%
TOTAL 1.75 1.25 0.75 0.00%
* Beginning in FY21, 50% of the full‐time and part‐time employee salary and benefit expenses will be
allocated to the Municipal Court Division of Fiscal Services in the General Fund.
207
City of College Station
Truancy Prevention Fee Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 64,568$ 76,330$ 76,330$99,118$
Revenues
Truancy Prevention Fees 11,769$ 12,657$ 24,353$11,391$ ‐10.00%
Investment Earnings 1,639 1,181 1,063 808 ‐31.58%
Total Revenues 13,408$ 13,838$ 25,416$12,199$ ‐11.84%
Expenditures & Transfers
Operating Expenditures 1,801$ 9,040$ 2,628$ 9,040$ 0.00%
Total Expenditures & Transfers 1,801$ 9,040$ 2,628$ 9,040$ 0.00%
Increase (Decrease) in Fund Balance 11,607$4,798$ 22,788$3,159$ ‐34.16%
Measurement Focus Adjustment 155$
Ending Fund Balance 76,330$ 81,128$ 99,118$ 102,277$
208
City of College Station
Police Seizure Fund Summary
##########
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 128,083$ 139,250$ 139,250$ 164,043$
Revenues
Police Seizure Revenues 31,531$ 38,192$ 34,842$ 31,358$ ‐17.89%
Investment Earnings 3,012 690 1,526 1,739 152.03%
Total Revenues 34,543$ 38,882$ 36,368$ 33,097$ ‐14.88%
Expenditures & Transfers
Police Seizure Programs 23,375$ 31,576$ 11,575$ 30,000$ ‐4.99%
Total Expenditures & Transfers 23,375$ 31,576$ 11,575$ 30,000$ ‐4.99%
Increase (Decrease) in Fund
Balance 11,168$ 7,306$ 24,793$ 3,097$ ‐57.61%
Measurement Focus Adjustment (1)$
Ending Fund Balance 139,250$ 146,556$ 164,043$ 167,140$
209
210
Cemetery Funds
Cemetery Funds include the Memorial Cemetery, Memorial Cemetery Endowment, and Texas Avenue
Endowment Funds. These funds collect revenue from specific sources. Additionally, these funds also have
restricted expense types and/or amounts. These funds are detailed below.
Memorial Cemetery Fund
The City records two-thirds of Memorial Cemetery and Aggie Field of Honor lot sales and other miscellaneous
revenue in this Fund, with the remaining one-third collected in the Memorial Cemetery Endowment Fund. The
City can use these proceeds for operational expenses as well as capital projects within the Cemetery.
The budgeted FY21 debt service payment increased to $467,985. This payment services debt for the original
Cemetery construction and for perimeter fencing to limit damage caused by feral hogs. The payment also services
debt for a maintenance shop that will lower expenses and improve efficiencies by keeping supplies and equipment
on-site (versus trailering those same supplies from other locations around the City). Specific project information
is located in the Parks and Recreation CIP Fund Summary.
Memorial Cemetery Endowment Fund
The City created the Memorial Cemetery Endowment Fund in 2008 to provide "a reliable future funding through
an endowment that receives gifts that will provide a corpus that may be used to produce income and such income
may be used for future care, maintenance, operations, and improvements of the cemetery."
The City records one-third of Memorial Cemetery and Aggie Field of Honor lot sales and other miscellaneous
revenue in this Fund. Additionally, "no expenditures of investment income should occur within the first five years
of the Cemetery Fund's existence or until annual proceeds are projected to reach at least 50% of projected annual
operating and maintenance costs for the Cemetery Division, whichever comes first, and excepting gifts that are
made in order to pay for specific items included in the Cemetery Master Plan."
Texas Avenue Cemetery Endowment Fund
The City established the Texas Avenue Cemetery Endowment Fund in 1996 to provide “a reliable future funding
through an endowment that receives gifts that will provide a corpus that may be used to produce income and
such income may be used for future care, maintenance, operations, and improvements of the Cemetery.” This
Fund accounts for College Station Cemetery lot sales and other miscellaneous revenues.
In FY19, the City approved a $150,000 SLA for the design and construction of a new restroom to replace the
existing, non ADA-compliant restroom. The City completed the project in FY20. For FY21, the City did not approve
any SLAs or capital projects for this Fund.
211
City of College Station
Memorial Cemetery Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 1,620,731$ 1,682,006$ 1,682,006$ 1,711,471$
Revenues
Cemetery Plot Sales 303,571$ 269,005$ 300,000$ 288,666$ 7.31%
Investment Earnings 37,400 15,561 13,560 3,880 ‐75.07%
Total Revenues 340,970$ 284,566$ 313,560$ 292,546$ 2.80%
Total Funds Available 1,961,701$ 1,966,572$ 1,995,566$ 2,004,017$
Expenditures & Transfers
Debt Service Transfer 272,855 281,595 281,595 467,985 66.19%
Other Expenditures 11,067 ‐ 2,500 ‐ ‐
Total Expenditures & Transfers 283,922$ 281,595$ 284,095$ 467,985$ 66.19%
Increase (Decrease) in Fund
Balance 57,049$ 2,971$ 29,465$ (175,439)$
Measurement Focus Adjustment 4,226
Ending Fund Balance 1,682,006$ 1,684,977$ 1,711,471$ 1,536,032$
212
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY21 299,212 168,773 467,985 3,868,532
FY22 312,322 153,843 466,165 3,569,320
FY23 329,994 138,079 468,073 3,256,998
FY24 345,406 121,501 466,907 2,927,004
FY25 368,431 104,024 472,455 2,581,598
FY26 386,872 85,478 472,350 2,213,167
FY27 405,505 69,829 475,334 1,826,295
FY28 322,885 59,271 382,156 1,420,790
FY29 93,755 52,891 146,646 1,097,905
FY30 81,720 49,059 130,779 1,004,150
FY31 85,390 45,299 130,689 922,430
FY32 89,240 41,369 130,609 837,040
FY33 93,250 37,263 130,513 747,800
FY34 97,450 32,973 130,423 654,550
FY35 101,830 28,489 130,319 557,100
FY36 106,420 23,803 130,223 455,270
FY37 111,200 18,907 130,107 348,850
FY38 116,210 13,790 130,000 237,650
FY39 121,440 8,443 129,883 121,440
FY40 ‐ ‐ ‐ ‐
*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 FY20 through
FY29.ThebalanceofthedebtserviceisprojectedtobepaidoutoftheDebtService 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
‐
100,000
200,000
300,000
400,000
500,000
FY21FY23FY25FY27FY29FY31FY33FY35FY37FY39DEBT SERVICE FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
213
City of College Station
Memorial Cemetery Endowment Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 1,138,374$ 1,309,534$ 1,309,534$ 1,439,398$
Revenues
Cemetery Plot Sales 152,986$ 132,495$ 132,495$ 142,178$ 7.31%
Investment Earnings 27,808 13,349 39,409 3,540 ‐73.48%
Total Revenues 180,793$ 145,844$ 171,904$ 145,718$ ‐0.09%
Total Funds Available 1,319,167$ 1,455,378$ 1,481,438$ 1,585,116$
Expenditures & Transfers
Supplies ‐ 30,000 30,000 30,000 0.00%
Professional Services 421 ‐ ‐ ‐ ‐
Advertising ‐ 10,000 10,000 10,000 0.00%
Capital Outlay 6,970 ‐ ‐ ‐ ‐
Cemetery Deeds ‐ 540 540 540 0.00%
Other Expenditures 5,533 1,500 1,500 1,500 0.00%
Total Expenditures & Transfers 12,924$ 42,040$ 42,040$ 42,040$ 0.00%
Increase (Decrease) in Fund Balance 167,869$ 103,804$ 129,864$ 103,678$
Measurement Focus Adjustment 3,291
Ending Fund Balance 1,309,534$ 1,413,338$ 1,439,398$ 1,543,076$
214
City of College Station
Texas Avenue Cemetery Endowment Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 1,946,323$ 1,927,528$ 1,927,528$ 1,937,004$
Revenues
Cemetery Plot Sales 10,060$ 5,000$ 8,000$ 5,000$ 0.00%
Investment Earnings 44,617 27,669 24,094 4,842 ‐82.50%
Total Revenues 54,677$ 32,669$ 32,094$ 9,842$ ‐69.87%
Total Funds Available 2,001,000$ 1,960,197$ 1,959,622$ 1,946,846$
Expenditures & Transfers
Capital Projects 78,328 19,619 19,619 ‐ ‐100.00%
Other Expenditures ‐ 3,000 3,000 3,000 0.00%
Total Expenditures & Transfers 78,328$ 22,619$ 22,619$ 3,000$ ‐86.74%
Increase (Decrease) in Fund
Balance (23,651)$ 10,050$ 9,475$ 6,842$
Measurement Focus Adjustment 4,856
Ending Fund Balance 1,927,528$ 1,937,578$ 1,937,004$ 1,943,846$
215
Other Special Revenue Funds
Other Special Revenue Funds include the Public, Educational, and Governmental (PEG) Access Channel Fee, R.E.
Meyer Estate Restricted Gift, and Fun for All Playground Funds. These funds collect revenue from specific sources
and have specific expense types and/or amounts. These funds are detailed below.
PEG Access Channel Fee Fund
PEG Access Channel fees collected by the City equal 1% of gross monthly cable revenues. The City uses this revenue
to develop and broadcast educational and governmental programming on Suddenlink Channel 19 to serve the
needs and interests College Station citizens and the surrounding community. Programming includes City Council
information, Planning & Zoning meetings, development projects, special events, job opportunities, and other
pertinent notices.
FY21 capital purchases include a wireless microphone system, a high‐speed lens set, video camera accessories,
and a $30,000 repair contingency. The City expects to transfer Fund balance to the General Government CIP Fund
for communications equipment in the new City Hall. The City projects transferring $800,000 in FY21 with an
additional $200,000 transfer in FY22.
R.E. Meyer Estate Restricted Gift Fund
The City established the R.E. Meyer Estate Restricted Gift Fund in FY14. Robert Earl "Bob" Meyer loved and
supported the many senior programs offered by the City. As a result, he generously bequeathed a portion of his
estate to the College Station Parks and Recreation Department, with the gift restricted for senior citizen
programming.
In FY18 and FY19, the City transferred a portion of the gift to the Facilities and Technology CIP Fund to renovate
the building that previously housed the Arts Council. The renovated facility allows the Parks and Recreation
Department to expand their offering of Senior Programs. The City will use the remaining funds for additional
programming at the renovated facility. The City did not budget revenues or expenditures in FY21.
Fun for All Playground Fund
The City established the Fun for All Playground Fund in FY18 to record the financial activity associated with the
construction of an all‐inclusive playground located at Central Park. The project is a joint effort with several local
service organizations that contributed $1,000,000 for Phase I, which includes a playground, swings, a splash pad,
parking, fencing, and general infrastructure. The City committed $500,000 from Park Land Dedication funds for
related design and marketing expenses.
In FY20, the City expects the completion of Phase II, which includes the Carolyn & John Crow Field and Entry Plaza.
Phase II cost an estimated $1,300,000, funded via additional contributions and Park Land Dedication funds.
Future Phases planned after FY21 will add additional play units and accessible exercise areas, shades, lights, rubber
surfacing, quiet zones, natural area and landscaping, a fishing pier, a pond boardwalk, and additional parking.
The City did not budget revenues or expenditures in FY21.
216
City of College Station
Public, Educational, and Governmental (PEG) Access Channel Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 734,658$ 822,901$ 822,901$ 921,992$
Revenues
Cable Franchise Fees 193,875$ 199,000$ 199,000$ 195,020$ ‐2.00%
Investment Earnings 18,241 12,600 10,286 2,308 ‐81.68%
Total Revenues 212,115$ 211,600$ 209,286$ 197,328$ ‐6.74%
Total Funds Available 946,773$ 1,034,501$ 1,032,187$ 1,119,320$
Expenditures & Transfers
Supplies 3,394$ ‐$ ‐$ ‐$ ‐
Maintenance ‐ ‐ ‐ ‐ ‐
Professional Services 101,300 106,000 106,000 106,000 0.00%
Capital Expenditures 21,256 39,300 4,195 39,800 1.27%
Transfer to General Gov. CIP ‐ ‐ ‐ 800,000 100.00%
Total Expenditures & Transfers 125,950$ 145,300$ 110,195$ 945,800$ 550.93%
Increase (Decrease) in Fund
Balance 86,165$ 66,300$ 99,091$ (748,472)$
Measurement Focus Adjustment 2,078
Ending Fund Balance 822,901$ 889,201$ 921,992$ 173,520$
217
City of College Station
R.E. Meyer Estate Restricted Gift Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 153,642$ 30,912$ 30,912$ ‐$
Revenues
Contributions/Donations ‐$ ‐$ 7$ ‐$ ‐
Investment Earnings 1,931 ‐ 386 ‐ ‐
Total Revenues 1,931$ ‐$ 393$ ‐ ‐
Total Funds Available 155,573$ 30,912$ 31,305$ ‐$
Expenditures & Transfers
Capital Projects 124,738$ ‐$ ‐$ ‐$ ‐
Other Expenditures ‐ 30,000 31,305 ‐ ‐100.00%
Total Expenditures & Transfers 124,738$ 30,000$ 31,305$ ‐$ ‐100.00%
Increase (Decrease) in Fund Balance (122,807)$ (30,000)$ (30,912)$ ‐$
Measurement Focus Adjustment 78
Ending Fund Balance 30,912$ 912$ ‐$ ‐$
218
City of College Station
Fun for All Playground Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 959,744$ (16,844)$ (16,844)$ ‐$
Revenues
Contributions/Donations ‐$ 1,700,000$ 1,375,000$ ‐$ ‐100.00%
Investment Earnings (734) 6,000 515 ‐ ‐100.00%
Total Revenues (734)$ 1,706,000$ 1,375,515$ ‐$ ‐100.00%
Total Funds Available 959,010$ 1,689,156$ 1,358,671$ ‐$
Expenditures & Transfers
Capital Projects 963,820 1,706,000 1,358,671 ‐ ‐100.00%
Other Expenditures ‐ ‐ ‐ ‐ ‐
Total Expenditures & Transfers 963,820$ 1,706,000$ 1,358,671$ ‐$ ‐100.00%
Increase (Decrease) in Fund
Balance (964,554)$ ‐$ 16,844$ ‐$
Measurement Focus Adjustment (12,034)
Ending Fund Balance (16,844)$ (16,844)$ ‐$ ‐$
219
Special Revenue CIP
Special Revenue CIP encompasses Hotel Tax Fund, Cemetery Funds, Fun for All Fund, Park Land Dedication,
Sidewalk Zone, and Drainage Utility Fund projects. The City expects to incur significant non-routine (i.e., not O&M
related) expenses on multiple Special Revenue projects. These projects had substantial FY20 activity related to
land acquisition, design and engineering, and/or construction. Due to COVID-19, some previously planned FY21
project expenditures were deferred to future years. Additionally, some projects were fully appropriated in prior
years. As a result, Special Revenue CIP only has minor budgeted FY21 appropriations.
The City coordinates the following projects with other CIP projects, when applicable. The FY21 CIP Budget also
includes other projects the City began in prior fiscal years. For specific Special Revenue project details and timing,
please reference individual workbooks presented in the CIP Budget Book.
In general, Special Revenue projects provide additional or improved community amenities (e.g., parks, trails,
additional or refurbished sidewalks) and/or infrastructure (e.g., culverts) in existing or developing City
neighborhoods. The improvements or additional assets that result from these projects generally lower City
operating costs (e.g., maintenance) and improve community conditions. Additionally, some projects also result in
expanded amenities at local parks, leading to more scheduled events, sports tournaments, and visitors.
Hotel Tax Fund Projects
For Hotel Tax Fund CIP budgets and expenditures, please see the Hotel Tax Fund Summary and related text. For
FY21, budgeted Hotel Tax Fund CIP appropriations total $250,000.
Cemetery Fund Projects
For Cemetery Fund capital budgets and expenditures, please see the Cemetery Fund Summaries and
accompanying text. Additionally, two Cemetery capital projects will be expensed in the Parks CIP Fund. These
projects are debt funded but the City will service the debt via a transfer from the respective Cemetery funds to
the Debt Service Fund. Information regarding these projects is presented in the General Government CIP section
and in the Cemetery Fund Summaries. The Cemetery funds do not have any budgeted FY21 CIP appropriations.
Fun for All Fund Projects
For Fun for All CIP budgets and expenditures, please see the Fun for All Fund Summary and related text. Fun for
All does not have any budgeted FY21 CIP appropriations.
Park Land Projects
Since Park Land projects depend on funds received in each Park Land Zone, the FY2 1 CIP Budget includes minor
non-project appropriations. The City anticipates FY21 contributions of $500,000 , which the City will
appropriate via Budget Amendments once suitable projects are identified. Park Land contributions accumulate in
the appropriate Zone until the City identifies suitable projects and collects sufficient funding. Park Land
contributions not spent carry over to future fiscal years. For FY21, Parkland CIP appropriations (across all Zones)
total $18,115.
220
Similar to other CIP projects, Park Land prior year budget appropriations carry forward and span fiscal years while
additional appropriations may be added as projects progress. As a result, current year appropriations may not
equal anticipated expenditures as projects retain prior year appropriations. Projects with projected activity
include:
• Northgate Park – Design and Construction
• Fun for All Playground – Design and Construction - Phases I & II
• Veteran’s Park Amenities
• Lick Creek Trailhead and Parking Lot - Design
Sidewalk Zone Projects
Sidewalk Zone projects depend on the receipt and expenditure of funds paid by developers to the City. Developers
pay these fees in accordance with the City’s Sidewalk ordinance in lieu of constructing required sidewalks and/or
multi-use paths. The City must spend Sidewalk fees in the same Zone as the approved development. Additionally,
the City can only use the collected revenue for construction, reconstruction, and/or land acquisition costs
associated with sidewalks and multi-use paths.
Several Sidewalk Zones contain balances not yet committed to specific projects. The City will appropriate funds
via Budget Amendments as contributions are received and relevant projects develop. If funds are not spent in
FY21, contributions will carry over to future fiscal years and remain available for projects in the appropriate Zone.
For FY21, Sidewalk Zone CIP appropriations (across all Zones) total $5,887.
Drainage Utility Projects
Drainage projects are funded by drainage utility fee revenue collected by the City from residential and commercial
customers. Similar to other CIP projects, Drainage projects’ prior year budget appropriations carry forward and
span fiscal years while additional appropriations may be added as projects progress. Current year appropriations
may not equal anticipated expenditures as projects retain prior year appropriations. Similar to other Special
Revenue projects, most Drainage projects were fully appropriated in prior years. As a result, Drainage does not
have any budgeted FY21 appropriations.
Projects with projected activity include:
• Minor Drainage Improvements
o Project covers unscheduled/emergency projects that may arise during the year
• Culvert at John Milliff Road and Redmond Drive
o Project covers the replacement of culverts and associated creek bank stabilization
• Drainage Improvements at University Oaks and Stallings
o Project covers the replacement of the drainage structure at the University Oaks and Stallings Drive
intersection, including the replacement of the storm drain and culvert end treatments
Special Revenue Projects’ O&M Costs
Due to the nature of Special Revenue projects, the City may incur additional ongoing O&M expenses. As part of
their 5-year Strategic Plan, each department includes the impact of current and future projects in their O&M
budgets. In most instances, departments can absorb minor additional expenses or the City will add anticipated
O&M costs to the base budget (e.g., increased utility expenses) or via Budget Amendment. If additional personnel
for new projects are required (e.g., staff for a new park), departments submit SLAs for review and possible
approval. A summary at the end of this section presents the Special Revenue projects’ estimated O&M costs. The
City anticipates limited future funding for project related O&M expenses. As a result, departments will continue
to evaluate current operations before budget increases are approved. The City may also recommend delaying
projects if recurring O&M expenses cannot be supported.
221
SPECIAL REVENUE FUNDS
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
PROJECT # FY21 BUDGET THROUGH FY19 FY20 FY21
SPECIAL REVENUE FUNDS
HOTEL TAX FUND (3121)
VETERAN'S PARK PHASE I HM1601 5,223,274 5,223,274 ‐ ‐
VETERAN'S PARK PHASE II HM1606 ‐ ‐ ‐ ‐
TEXAS INDEPENDENCE BALLPARK PH I HM1607 6,706,223 3,953,403 2,752,820 ‐
TEXAS AVENUE CEMTERY FUND (3351)‐ ‐
TEXAS AVE CEMETERY RESTROOM PK1911 150,000 150,000 ‐ ‐
FUN FOR ALL FUND (4140)‐ ‐
FUN FOR ALL PLAYGROUND PHASE I & II PK1409 2,706,000 1,000,000 1,706,000 ‐
SIDEWALK ZONE FUNDS (3021‐3035)‐ ‐
SOUTHWOOD SW DESIGN ST1710 42,000 42,000 ‐ ‐
GPR ‐ CL W OF WOODLAKE TO ROYDER ST1703 36,790 5,790 31,000 ‐
HOLLEMAN DRIVE SOUTH SIDEWALK ST1607 20,400 20,400 ‐ ‐
DRAINAGE UTILITY FUND (3912)
MINOR DRAINAGE IMPROVEMENTS SD1701 300,000 200,000 100,000 ‐
CULVERT @ MILLIFF/REDMOND SD1604 566,500 50,000 516,500 ‐
IMPR @ UNIVERSITY OAKS & STALLINGS SD2001 500,000 ‐ 300,000 ‐
CAPITAL PROJECTS SUBTOTAL 10,644,867$ 5,406,320$ ‐$
Revenue and Fund Balance information is presented in the individual Fund Summaries in this budget document.
BUDGET APPROPRIATIONS
222
SPECIAL REVENUE FUNDS
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
1,828,691 3,157,999 236,584 ‐ ‐ ‐ ‐ ‐ ‐
31,335 97 250 ‐ ‐ ‐ ‐ ‐ ‐
44,990 ‐ ‐ ‐ ‐ 6,455,010 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 78,328 71,672 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐
327,125 1,088,198 1,290,677 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐
33,684 4,490 3,826 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 36,790 ‐ ‐ ‐ ‐ ‐ ‐
20,400 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 102,170 ‐ 200,000
30,000 8,489 2,500 516,000 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 500,000 ‐ ‐ ‐ ‐ ‐
2,316,225$ 4,439,770$ 1,642,299$ 1,216,000$ ‐$ 6,455,010$ ‐$ ‐$ ‐$
ACTUALS PROJECTED EXPENDITURES
223
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
PROJECT # FY21 BUDGET THROUGH FY19 FY20 FY21
BEGINNING FUND BALANCE:7,064,592$ 4,462,024$
ADDITIONAL RESOURCES:
CONTRIBUTIONS 700,000$ 500,000$
INVESTMENT EARNINGS 67,221 11,155
INTRAGOVERNMENTAL TRANSFERS ‐ ‐
OTHER ‐ ‐
SUBTOTAL ADDITIONAL RESOURCES 767,221$ 511,155$
TOTAL RESOURCES AVAILABLE 7,831,813$ 4,973,179$
PARK LAND DEDICATION FUNDS
ZONE 1 PARK
NORTHGATE PARK PK1718 575,000 575,000 ‐ ‐
ZONE 2 PARK ‐ ‐ ‐ ‐
ZONE 3 PARK ‐ ‐ ‐ ‐
FUN FOR ALL PLAYGROUND PK1409 257,175 135,000 122,175 ‐
ZONE 4 PARK ‐ ‐ ‐ ‐
*VETERAN'S PARK AMENITIES PK1902 243,000 215,000 28,000 ‐
SUMMIT CROSSING PARK DESIGN PK1908 64,000 64,000 ‐ ‐
ZONE 5 PARK PK0055 ‐ ‐ ‐ ‐
ZONE 6 PARK ‐ ‐ ‐ ‐
ZONE 7 PARK ‐ ‐ ‐ ‐
ZONE 8 PARK ‐ ‐ ‐ ‐
** ZONE 9 PARK (incl Zone 24)‐ ‐ ‐ ‐
***LICK CREEK TRAILHEAD & PARKING ST1711 121,788 62,600 59,188 ‐
ZONE 10 PARK ‐ ‐ ‐ ‐
COVE OF NANTUCKET PK1817 24,000 ‐ ‐ ‐
** ZONE 11 PARK (incl Zone 14)‐ ‐ ‐ ‐
ZONE 12 PARK ‐ ‐ ‐ ‐
ZONE 13 PARK ‐ ‐ ‐ ‐
ZONE 15 PARK ‐ ‐ ‐ ‐
** COMMUNITY PARK ZONE A/B ‐ ‐ ‐ ‐
POTENTIAL LAND PURCHASES TBD 3,407,350 ‐ ‐ ‐
** COMMUNITY PARK ZONE C/D ‐ ‐ ‐ ‐
FUN FOR ALL PLAYGROUND PK1409 830,157 365,000 465,157 ‐
*VETERAN'S PARK AMENITIES PK1902 250,000 250,000 ‐
CLOSED PROJECTS ‐ ‐ ‐ ‐
*** FUTURE PROJECTS ‐ ‐ ‐ ‐
CAPITAL PROJECTS SUBTOTAL
OTHER ‐ ‐
GENERAL & ADMIN. CHARGES 32,414 18,115
TOTAL EXPENDITURES
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:
* Additional project costs will be expensed in the Parks and Recreation CIP Fund.
** These Funds were combined in FY18 by a change to the Park Land ordinance.
*** Additional project costs will be expensed in the Streets CIP Fund.
Budget Appropriations
224
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FY21 THROUGH FY26
THROUGH FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
7,064,592$ 5,377,686$ 4,462,024$ 1,547,714$ 2,051,583$ 2,556,712$ 2,556,712$ 3,063,104$
578,969$ 700,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$
55,924 67,221 11,155 3,869 5,129 6,392 6,392 7,658
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
634,893$ 767,221$ 511,155$ 503,869$ 505,129$ 506,392$ 506,392$ 507,658$
7,699,486$ 6,144,907$ 4,973,179$ 2,051,583$ 2,556,712$ 3,063,104$ 3,063,104$ 3,570,762$
51,597 175,753 347,650 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 62,060 195,115 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 2,804 240,196 ‐ ‐ ‐ ‐ ‐ ‐
‐ 49,410 ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 19,427 102,361 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 21,274 ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 3,407,350 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
266,202 48,807 515,148 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 250,000 ‐ ‐ ‐ ‐ ‐ ‐
‐ 1,906,050 ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
2,285,586$ 1,650,469$ 3,407,350$ ‐$ ‐$ ‐$ ‐$ ‐$
(6,763) ‐ ‐ ‐ ‐ ‐ ‐ ‐
42,977 32,414 18,115 ‐ ‐ ‐ ‐ ‐
2,321,800$ 1,682,883$ 3,425,465$ ‐$ ‐$ ‐$ ‐$ ‐$
5,377,686$ 4,462,024$ 1,547,714$ 2,051,583$ 2,556,712$ 3,063,104$ 3,063,104$ 3,570,762$
ACTUALS PROJECTED EXPENDITURES
225
City of College Station
Sidewalk Zone Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Beginning Fund Balance 87,484$ 152,455$ 152,455$ 121,837$
Revenues
Contributions 66,240$ ‐$ 10,735$ ‐$ ‐
Investment Earnings 3,376 1,250 1,217 1,250 0.00%
Total Revenues 69,616$ 1,250$ 11,952$ 1,250$ 0.00%
Total Funds Available 157,099 153,705 164,406 123,087 ‐19.92%
Expenditures & Transfers
Sidewalk Zone 1 ‐$ 111$ 111$ 338$ 204.50%
Sidewalk Zone 2 ‐ 79 79 240 203.80%
Sidewalk Zone 3 ‐ 73 73 224 206.85%
Sidewalk Zone 5 4,490 1,263 1,263 ‐ ‐100.00%
Sidewalk Zone 6 ‐ 391 391 1,193 205.12%
Sidewalk Zone 8 ‐ 2,717 2,717 39 ‐98.56%
Sidewalk Zone 9 ‐ 225 225 688 205.78%
Sidewalk Zone 13 ‐ 408 408 1,603 292.89%
SW13 Greens Prairie Road ‐ 37,000 36,790 ‐ ‐100.00%
Sidewalk Zone 14 ‐ 320 320 976 205.00%
Sidewalk Zone 15 ‐ 192 192 586 205.21%
Other 155 ‐ ‐ ‐ ‐
Total Expenditures & Transfers 4,645$ 42,779$ 42,569$ 5,887$ ‐86.24%
Increase (Decrease) in Fund
Balance 64,971$ (41,529)$ (30,617)$ (4,637)$ ‐88.83%
Measurement Focus Adjustment ‐$
Ending Fund Balance 152,455$ 110,926$ 121,837$ 117,200$
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 collectedinlieuofsidewalk
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
FY21 estimated ending fund balance is anticipated to decrease 3.81% from the FY20 estimated ending fund
balance.
226
FY21 FY22 FY23 FY24 FY25 Comments
Parkland Dedication Projects
Fun for All Playground 8,240 8,487 8,742 9,004 9,274
Playground maintenance and electric
utility costs ‐ expensed in Parks O&M
(General Fund)
Parkland Projects Totals 8,240$ 8,487$ 8,742$ 9,004$ 9,274$
Total Estimated O&M Costs 8,240$ 8,487$ 8,742$ 9,004$ 9,274$
Special Revenue Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
*The Operations and Maintenance (O&M) estimates reflected above are anticipated project costs. In some situations, a project's O&M cost is minimal and
can be absorbed by the City department that benefits the most from the project. In other situations, the O&M cost is more significant and funding for these
additional expenses will either be included in the base budget or added via Budget Amendment. By approving capital projects, the City inherently approves
the related additional O&M costs needed to run and maintain the new infrastructure. As projects become more defined, the O&M estimates may be
revised.
Projected
227
228
Property & Casualty Insurance 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.
Unusually high FY18 claims occurred due to a hail event in March
2018. Approximately $100,000 of claims were processed for damage
done to city vehicles and additional $730,000 of claims were
processed for damage done to building facilities.
Two water events that occurred in FY19 (one in October 2018 and
another in December 2018) caused widespread damage in city
buildings resulting in abatement action and an increase in premiums in FY20.
Premiums are forecasted to increase an additional 20% in FY21. This increase has been allocated between
FY21 and FY22 in the following fund summary.
Salary and benefits expenses in this fund include one full‐time Property Claims Staff Assistant, and a
portion of the Risk & Workforce Compliance Manager, Safety Program Specialist, and Risk Management
Analyst, salaries and benefits are also coded to this fund for FY21.
No SLAs were requested for FY21.
$332,832
$193,821
$828,999
$443,270
$340,741
$0 $200,000 $400,000 $600,000 $800,000 $1,000,000
FY16
FY17
FY18
FY19
*FY20
5 Year Property & Casualty Claims History
* FY20 projection.
229
City of College Station
Property Casualty Insurance Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Premiums 1,001,889$ 1,000,000$ 1,002,122$ 1,000,000$ 0.00%
Investment Earnings 38,291 20,000 16,915 4,030 ‐79.85%
Other (including Subrogation)496,251 75,000 190,239 150,000 100.00%
Non‐Operating Revenue 793,626 ‐ ‐ ‐ ‐
Total Revenues 2,330,057$ 1,095,000$ 1,209,276$ 1,154,030$ 5.39%
Total Funds Available 3,366,710$ 3,183,631$ 3,297,907$ 2,756,027$ ‐13.43%
Expenditures & Transfers
Administration 207,278$ 213,506$ 214,922$ 213,451$ ‐0.03%
Professional Services 4,767 11,550 11,552 11,550 0.00%
Legal Fees 200,655 225,000 250,000 200,000 ‐11.11%
Third Party Administration Fees 26,466 27,500 43,653 44,962 63.50%
Claims 396,836 380,000 389,997 417,317 9.82%
Legal Settlements ‐ 140,000 82,569 100,000 ‐28.57%
Premiums 356,023 395,000 507,255 538,606 36.36%
Non‐Departmental 11,272 15,000 15,000 15,000 0.00%
Other Non‐Operating 4,788 180,964 180,962 ‐ ‐100.00%
Transfers Out 15,700 ‐ ‐ ‐ ‐
Contingency ‐ ‐ ‐ 103,118 100.00%
Total Expenses & Transfers 1,223,786$ 1,588,520$ 1,695,910$ 1,644,004$ 3.49%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 1,106,272$ (493,520)$ (486,634)$ (489,974)$
Measurement Focus Adjustment (54,294)$
Beginning Working Capital, accrual basis of
accounting 1,036,653$ 2,088,631$ 2,088,631$ 1,601,997$
Ending Working Capital, accrual basis of
accounting 2,088,631$ 1,595,111$ 1,601,997$ 1,112,023$
230
Premiums
86.65%
Investment
Earnings
0.35%
Other (including
Subrogation)
13.00%
Property & Casualty Insurance Fund ‐
Sources
Administration
13.85%
Professional Services
0.75%
Legal Fees
12.98%
Third Party
Administration Fees
2.92%
Claims
27.08%
Legal Settlements
6.49%
Premiums
34.95%Non‐
Departmental
0.97%
Property & Casualty Insurance Fund ‐
Uses
231
City of College Station
Property & Casualty Insurance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Property & Casualty 229,417$ 225,056$ 226,472$ 225,001$ ‐0.02%
TOTAL 229,417$ 225,056$ 226,472$ 225,001$ ‐0.02%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 190,667$ 177,585$ 177,913$ 177,184$ ‐0.23%
Health Insurance 26,972 28,921 30,007 29,243 1.11%
Supplies 12 ‐ ‐ 24 100.00%
Maintenance ‐ ‐ ‐ ‐ ‐
Purchased Services 11,767 18,550 18,552 18,550 0.00%
Capital Outlay ‐ ‐ ‐ ‐ ‐
TOTAL 229,417$ 225,056$ 226,472$ 225,001$ ‐0.02%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Property & Casualty 2.50 2.50 2.50 0.00%
TOTAL 2.50 2.50 2.50 0.00%
232
Employee Benefits Fund
The City has been self-funded for employee benefits since 2004. The Employee Benefits Fund is used for the
collection of employer and employee paid contributions as well as the payment of claims and premiums for the
City’s Health benefits including Medical, Dental, Prescription, Stop-Loss and funding for the City’s Other Post-
Employment Benefits (OPEB) and Employee Health Clinic.
The Employee Health clinic 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. The Health
Care program has been administered by CIGNA since January 2018.
The City began funding for the City’s Other Post-Employment Benefits (OPEB) in FY18. Funding is calculated at
the department level using a budgeted FTE basis. This funding was eliminated for FY20 as a mitigation strategy to
offset revenue losses due to COVID19, resulting in both revenues and expenses being $1.5M under budget for
FY20. Funding will resume in FY21.
City-paid Employee Health insurance premiums are forecasted to increase 9% for FY21. This increase in premiums
will offset the anticipated increase in claims, premiums and Employee Health Clinic Expenses. No corresponding
increase in the employee paid premiums is budgeted for FY21.
No SLAs were submitted for the FY21 budget.
*Projected FY20 Totals
$0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000
FY16
FY17
FY18
FY19
*FY20
5 Year Employee Benefits Claim History
Medical Dental Pharmacy Admin
233
City of College Station
Employee Benefits Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
City Contribution 10,209,883$ 11,239,750$ 11,167,411$ 12,154,985$ 8.14%
Employee Contribution 2,111,398 2,215,000 2,034,794 2,215,000 0.00%
COBRA Premiums 16,163 7,500 26,229 26,000 246.67%
Other Operating Revenues 354,945 ‐ 521,631 ‐ ‐
OPEB City Contribution 1,105,645 1,236,466 ‐ 1,629,793 31.81%
Investment Earnings 208,904 125,000 81,999 14,482 ‐88.41%
Misc Non‐Operating Revenues 314,665 20,000 33,429 20,000 0.00%
Total Revenues 14,321,604$ 14,843,716$ 13,865,493$ 16,060,260$ 8.20%
Expenditures & Transfers
Administration 69,602$ 70,684$ 72,037$ 71,801$ 1.58%
Administration Fees (4,878) 102,000 79,024 93,304 ‐8.53%
Claims 11,347,973 12,032,000 12,000,027 12,364,889 2.77%
Premiums 1,651,880 1,985,000 1,810,596 1,860,228 ‐6.29%
Transfer to General Fund ‐ FitLife 79,420 75,000 75,000 77,250 3.00%
Wellness 22,350 51,000 17,767 53,199 4.31%
Other Operating 130,010 151,000 151,000 185,000 22.52%
Misc Non‐Operating 3,915 4,000 4,000 4,200 5.00%
Health Clinic 371,096 400,000 423,247 436,000 9.00%
OPEB Trust 1,103,433 1,146,926 ‐ 1,629,793 42.10%
Contingency ‐ ‐ ‐ 50,603 100.00%
Total Expenses & Transfers 14,774,800$ 16,017,610$ 14,632,698$ 16,826,267$ 5.05%
Increase (Decrease) in Working
Capital, modified accrual budgetary (453,196)$ (1,173,894)$ (767,205)$ (766,007)$
Measurement Focus Adjustment 51,748$
Beginning Working Capital, accrual
basis of accounting 6,961,356$ 6,559,908$ 6,559,908$ 5,792,703$
Ending Working Capital, accrual basis
of accounting 6,559,908$ 5,386,014$ 5,792,703$ 5,026,696$
234
City Contribution
75.70%
Employee
Contribution
13.80%
COBRA Premiums
0.20%
OPEB Contribution
10.10%
Investment
Earnings
0.10%
Misc Non‐Operating Rev
0.10%
Employee Benefits Fund ‐ Sources
Administration
0.43%
Administration
Fees/Other
Operating Expenses
0.04%
Claims
73.49%
Premiums
11.06%
Transfer to
General Fund ‐
FitLife
0.46%Wellness
0.32%
Other Operating
1.10%
Health Clinic
2.59%
OPEB Trust
9.69%
Contingency
0.30%
Employee Benefits Fund ‐ Uses
235
City of College Station
Employee Benefits Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Employee Benefits Admin 73,029$ 70,684$ 72,037$ 71,801$ 1.58%
TOTAL 73,029$ 70,684$ 72,037$ 71,801$ 1.58%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 46,057$ 41,331$ 41,598$ 42,126$ 1.92%
Health Insurance 26,972 28,921 30,007 29,243 1.11%
Purchased Services - 432 432 432 0.00%
TOTAL 73,029$ 70,684$ 72,037$ 71,801$ 1.58%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Benefits Specialist 1.00 1.00 1.00 0.00%
TOTAL 1.00 1.00 1.00 0.00%
236
Other Internal Service Funds
Other Internal Service Funds include the Unemployment Insurance and the Workers Compensation Insurance
Funds. These funds collect revenue from specific sources and have specific expense types and/or amounts. These
funds are detailed below.
Unemployment Insurance Fund
The City generally collects revenues for this Fund as a percentage of each employee’s salary; however, in FY17,
the City decided to forego collection of this revenue due to sufficient fund balance. The City decide to continue
not collecting revenue through FY21. Therefore, FY21 revenues only reflect anticipated investment income. Due
to COVID‐19, the City does not anticipate incurring additional FY21 expenditures in this fund.
Workers Compensation Insurance Fund
The City is self‐insured for Worker's Compensation coverage, which absorbs the cost of medical treatment and
lost wages for injuries incurred by employees while carrying out the functions of their job.
Worker's Compensation premiums are based on the actual amounts charged to departments to cover the City's
costs. The City charges various positions based on the Texas Department of Insurance’s annual ratings. The City
collects the contributions for each fund/department in the Worker's Compensation Fund to pay out claims as they
are filed.
237
City of College Station
Unemployment Insurance Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Premiums ‐$ ‐$ ‐$ ‐$ ‐
Investment Earnings 8,389 7,600 3,264 700 ‐90.79%
Total Revenues 8,389$ 7,600$ 3,264$ 700$ ‐90.79%
Expenditures & Transfers
Claims 36,741$ 50,000$ 40,000$ 50,000$ 0.00%
Non‐Departmental Misc Exp ‐ ‐ ‐ ‐ ‐
Total Expenses & Transfers 36,741$ 50,000$ 40,000$ 50,000$ 0.00%
Increase (Decrease) in Working
Capital, modified accrual
budgetary basis (28,352)$ (42,400)$ (36,736)$ (49,300)$
Measurement Focus Adjustment 913$
Beginning Working Capital,
accrual basis of accounting 369,186$ 341,746$ 341,746$ 305,010$
Ending Working Capital, accrual
basis of accounting 341,746$ 299,346$ 305,010$ 255,710$
238
City of College Station
Workers' Compensation Insurance Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Premiums 532,624$ 543,000$ 469,006$ 473,696$ ‐12.76%
Other Operating Revenues 522 ‐ ‐ ‐ ‐
Investment Earnings 60,196 35,000 26,675 26,742 ‐23.59%
Total Revenues 593,342$ 578,000$ 495,681$ 500,438$ ‐13.42%
Expenditures & Transfers
Administration 150,819$ 154,329$ 154,951$ 153,601$ ‐0.47%
Supplies 12 ‐ ‐ ‐ ‐
Professional Services 11,150 11,600 11,200 11,600 0.00%
Administration Fees 26,466 29,000 26,468 26,500 ‐8.62%
Claims 217,522 178,000 208,965 217,500 22.19%
Premiums 167,159 170,000 170,000 173,000 1.76%
Non‐Departmental Misc Exp ‐ 2,500 2,500 2,500 0.00%
Total Expenses & Transfers 573,129$ 545,429$ 574,084$ 584,701$ 7.20%
Increase (Decrease) in Working
Capital, modified accrual
budgetary basis 20,213$ 32,571$ (78,403)$ (84,263)$
Measurement Focus Adjustment 498$
Beginning Working Capital,
accrual basis of accounting 2,113,296$ 2,134,007$ 2,134,007$ 2,055,604$
Ending Working Capital, accrual
basis of accounting 2,134,007$ 2,166,578$ 2,055,604$ 1,971,341$
239
Administration
26.27%
Supplies/Other
Operating
Expenses
0.04%
Professional
Services
1.98%
Administration
Fees
4.53%
Claims
37.20%
Premiums
29.59%
Non‐
Departmental
Misc Exp
0.43%
Worker's Compensation Fund ‐ Uses
240
City of College Station
Workers' Compensation Insurance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Workers' Compensation 169,726$ 165,929$ 166,151$ 165,201$ -0.44%
TOTAL 169,726$ 165,929$ 166,151$ 165,201$ -0.44%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 142,128$ 136,961$ 137,232$ 136,042$ -0.67%
Health Insurance 16,436 17,368 17,719 17,559 1.10%
Supplies 12 - - - -
Maintenance - - - - -
Purchased Services 11,150 11,600 11,200 11,600 0.00%
Capital Outlay - - - - -
TOTAL 169,726$ 165,929$ 166,151$ 165,201$ -0.44%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Workers' Compensation 1.50 1.50 1.50 0.00%
TOTAL 1.50 1.50 1.50 0.00%
241
Replacement Funds
The Replacement Funds are internal service funds that the City uses to replace eligible vehicles and equipment.
The City has a major investment in its fleet of cars, trucks, tractors, backhoes, and other equipment. Reliable
vehicles and equipment in appropriate working order are essential to providing public services to the communities
served in a professional and timely manner. In general, departments/funds pay contributions to the appropriate
Fund for the future replacement of vehicles or equipment that they own.
Fleet Replacement Fund
Fleet replacement contributions are paid by the department/fund that owns the vehicle. Funds are gradually
accumulated to become available when the vehicle or piece of equipment must be replaced.
Replacement is based on: age of vehicle/equipment, total miles or number of hours used, and unit repair history.
The fact that a vehicle has reached its replacement age or threshold doesn’t mean it automatically gets replaced.
Some wear out faster than others, which may be a sign of the assignment, the intensity of use, and how the end‐
users take care of the vehicle. Some vehicles may need to be replaced sooner than scheduled due to extreme
wear and tear.
A vehicle inventory report is prepared each year, and all vehicles and equipment meeting the replacement criteria
will be identified. The Fleet Services Division Manager will submit a list of vehicles and equipment for replacement
to Fiscal Services.
In FY21 the City will transfer $2,063,000 from Certificates of Obligation to Fleet Replacement to provide funds for
expected replacement cost of General Fund owned vehicles aged ten years and older, primarily in Police, Public
Works, and Parks & Recreation.
FY21 scheduled replacements are budgeted as a transfer to the applicable department/fund for purchase.
See attached fleet replacement schedule for detail description and cost estimates for the FY21 scheduled
replacements.
Information Technology (IT) Replacement Fund
In prior years, technology replacements were purchased out of the IT budget or the department’s operating
budget. In an effort to better control costs, the IT replacement fund was created. The fund receives rental charges
from departments based on the expected life of their technology. The technology replacements are purchased
out of this fund as scheduled and/or as conditions warrant. Approved replacement policies include the following:
1. The amount charged to each department will be based on the life expectancy of the equipment and the
number of deskbound employees in the department. Deskbound employees are defined as those employees
who are required to have a desktop, laptop, or iPad in order to perform their job duties.
2. In FY20 workstation costs will include laptops, desktops, and other equipment (phones, printers, etc.); in all
future years workstation costs will only include laptop and other equipment.
3. Expenses for shared or communal technology (i.e. conference room displays) will be allocated based on the
total number of conference rooms in the City. For shared/communal devices, all General Government
departments will be charged as a group and funding will be budgeted in the CMO division.
4. Departments will not be able to withdraw more than they have contributed to the replacement fund. For
example, if a department needs to replace or upgrade a $3,000 device with a life expectancy of six years, they
242
can pay an allocation of $500 per year over the six years; or if they wish to purchase the device sooner, they
can transfer money into the IT Replacement Fund from their Operating Budget.
5. Items included in the IT Replacement Fund are listed below. Technology not listed below are not to be funded
through the IT Replacement Fund and therefore are the owning department’s responsibility to fund.
a. Conference Rooms Displays
b. Copiers
c. Desktops
d. iPad/tablets
e. Laptops
f. Mobile Data Terminals (MDT)
g. Monitors
h. Phones
i. Scanners
j. Servers
k. Uninterruptable Power Source (UPS)
l. Printers
6. A department may petition for an item to be added to the IT Replacement Fund by submitting a request
to the IT Council. The request must include the device(s) desired to be added, cost per device,
recommended replacement cycle, and justification for the device to be funded through the IT
Replacement Fund. If approved by the IT Council (approval is defined as a simple majority of the IT Council
members present when the vote was taken), the IT Director will make a request to Budget to include the
item beginning with the next fiscal year’s budget request following the IT Council approval. The requesting
department will be responsible for the initial purchase of the added device.
7. IT will determine the life expectancy of devices and maintain a replacement schedule to ensure the
devices are replaced on schedule. IT staff will provide Fiscal Services with an up‐to‐date version of the
Replacement Schedule twice a year; once for the external audit and once in preparation for the next year’s
target budgets.
The approved FY21 expenditures for the IT Replacement fund are $286,955. See the IT Replacement Schedule
for specific descriptions and information. In FY21, the City also expects to move $2,000,000 of Assigned Fund
Balance from the General Fund to the IT Replacement Fund.
Equipment Replacement Fund
Replacement contributions are paid by Police department for body cameras and in‐car video purchased from
Axon Enterprise Inc.
The Fire equipment replacement plan was established in order to phase‐in the replacement of extrication
tools, self‐contained breathing apparatus (SCBA), and thermal cameras. Extrication tools have a 15 year
replacement schedule and thermal imaging cameras have a 5 year replacement schedule. SCBAs were
purchased in FY17 with funding via Governmental CIP and contributions are being made for the next
replacement.
FY21 scheduled replacements are budgeted as a transfer to the applicable department for purchase.
243
City of College Station
Fleet Replacement Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Fleet Replacement Contributions:
General Fund ‐$ 2,874,829$ 2,874,829$ 3,150,897$ 9.60%
Northgate Parking Fund ‐ 6,325 6,325 8,018 26.77%
Electric Fund ‐ 489,002 489,002 565,443 15.63%
Water Fund ‐ 165,624 165,624 189,536 14.44%
Wastewater Fund ‐ 350,100 350,100 383,001 9.40%
Solid Waste Fund ‐ 2,040,989 2,040,989 1,605,832 ‐21.32%
Fleet Services Fund ‐ 19,525 19,525 21,355 9.37%
Drainage Fund ‐ 225,275 225,275 256,961 14.07%
Subtotal Contributions ‐ 6,171,669 6,171,669 6,181,043
Debt Issue ‐ 1,030,000 190,000 2,063,000 100.29%
Transfer from Electric Fund ‐ 1,219,363 1,219,363 ‐ ‐100.00%
Transfer from Wastewater Fund ‐ 535,347 535,347 ‐ ‐100.00%
Other Non‐Operating ‐ 100,000 125,000 100,000 0.00%
Investment Earnings ‐ 25,000 136,569 25,000 0.00%
Total Revenues ‐$ 9,081,379$ 8,377,948$ 8,369,043$ ‐7.84%
Expenditures & Transfers
Fleet Replacement:
General Fund ‐$ 2,048,000$ 1,484,350$ 2,192,500$ 7.06%
Electric Fund ‐ 90,000 90,745 616,000 584.44%
Water Fund ‐ 170,000 142,246 255,000 50.00%
Wastewater Fund ‐ 190,000 158,651 920,000 384.21%
Solid Waste Fund ‐ 790,000 591,108 1,860,000 135.44%
Fleet Services Fund ‐ ‐ ‐ 35,000 100.00%
Drainage Fund ‐ 230,000 185,874 181,000 ‐21.30%
Subtotal Fleet Replacement ‐ 3,518,000 2,652,974 6,059,500
Total Expenditures & Transfers ‐$ 3,518,000$ 2,652,974$ 6,059,500$ 72.24%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis $ ‐ $ 5,563,379 $ 5,724,974 $ 2,309,543
Measurement Focus Adjustment ‐$
Beginning Working Capital, accrual basis
of accounting $ ‐ $ 11,784,923 $ 11,784,923 $ 17,509,897
Ending Working Capital, accrual basis of
accounting $ ‐ $ 17,348,302 $ 17,509,897 $ 19,819,440
244
General
50.98%
Solid Waste
25.98%
Wastewater
6.20%
Electric
9.15%Drainage
4.16%
Water
3.05%
Fleet Services
0.35%
Northgate
0.13%
Replacement ‐ Contributions
General
36.18%
Solid Waste
30.70%
Wastewater
15.18%
Electric
10.17%
Drainage
2.99%
Water
4.20%
Fleet Services
0.58%
Replacement ‐ Expenditures
245
Department Ref #Year Description Replacement Cost
Police 4005 2004 FRD F250 35,000$
Police 4012 2007 FRD E450 swat 140,000
Police 4014 2009 FRD E650 swat 160,000
Police 4119 2014 Chevy Tahoe PPV 60,000
Police 4135 2016 Chevy Tahoe PPV 60,000
Police 4136 2016 Chevy Tahoe PPV 60,000
Police 4137 2016 Chevy Tahoe PPV 60,000
Police 4138 2016 Chevy Tahoe PPV 60,000
Police 4139 2016 Chevy Tahoe PPV 60,000
Police 4140 2016 Chevy Tahoe PPV 60,000
Police 4164 2017 Chevy Tahoe PPV 60,000
Police 4800 2018 Harley Davidson motorcycle 35,000
Police 4801 2018 Harley Davidson motorcycle 35,000
Police 4802 2018 Harley Davidson motorcycle 35,000
Police 4815 2014 Chevy 1500 35,000
955,000$
Public Works 1900 2013 Chevy 2500 35,000
Public Works 3103 2013 Chevy 2500 38,000
Public Works 3109 2012 FRD F250 35,000
Public Works 3122 2001 Dodge 2500 38,000
Public Works 3116 2014 Carlson paver 280,000
Public Works 3191 2011 FRD F250 39,000
Public Works 3194 2011 Autocar patcher 351,000
Public Works 3194me 2011 trailer pressure washer 17,000
Public Works 3279 2015 John Deere zeroturn mower 15,000
Public Works 3400 2013 Chevy 2500 46,000
Public Works 3417 2011 FRD F150 35,000
929,000$
Planning & Development 6100 2013 Chevy 1500 33,000
Planning & Development 6102 2013 Chevy 1500 33,000
Planning & Development 6300 2013 Chevy 1500 33,000
99,000$
Community Services 6105 2009 FRD sport trac 37,000
37,000$
Parks & Recreation 8309 2015 Toro Zeroturn mower 16,000
Parks & Recreation 8320 2014 John Deere zeroturn mower 16,000
Parks & Recreation 8322 2012 FRD F250 44,000
Parks & Recreation 8329 2015 Toro UTV 14,000
Parks & Recreation 8331 1994 Boat/trailer 2,500
Parks & Recreation 8333 2015 Toro Zeroturn mower 16,000
Parks & Recreation 8342 2017 John Deere zeroturn mower 16,000
Parks & Recreation 8387 2015 John Deere zeroturn mower 16,000
Parks & Recreation 8391 2015 John Deere zeroturn mower 16,000
Parks & Recreation 8403 2014 Toro Zeroturn mower 16,000
172,500$
General Fund Total 2,192,500$
FY21 Approved Fleet Replacement Schedule
246
Department Ref #Year Description Replacement Cost
Fleet Maintenance 1910 2012 FRD F150 35,000
Fleet Maintenance Fund Total 35,000$
Electric 2706 2014 Chevy 1500 35,000
Electric 2707 2014 Chevy 1500 35,000
Electric 9206 2013 Chevy 3500 45,000
Electric 9218 1999 Sherman trailer/tension puller 70,000
Electric 9233 2007 SDP trailer 150,000
Electric 9233me 2007 SDP backyard machine included w/9233
Electric 9238 2015 FRD F550 131,000
Electric 9242 2007 SDP backyard machine 150,000
Electric Fund Total 616,000$
Water 9400 2013 FRD Escape 30,000
Water 9436 2015 Chevy 1500 45,000
Water 9437 2015 Chevy 3500 60,000
Water 9496 2009 FRD F750 dump 6‐8 yards 120,000
Water Fund Total 255,000$
Wastewater 9504 2013 Chevy 1500 35,000
Wastewater 9530 2012 Chevy 1500 50,000
Wastewater 9540 2008 FRD F550 95,000
Wastewater 9544 2010 FRD F150 30,000
Wastewater 9552 2015 Chevy 3500 60,000
Wastewater 9576 2011 John Deere backhoe 310sj 120,000
Wastewater 9588 2009 FRD dump 8‐10 yards 120,000
Wastewater 9591 2011 FRD F350 60,000
Wastewater 9593 2012 Freightliner Vaccon vacuum truck 350,000
Wastewater Fund Total 920,000$
Solid Waste 7112 2015 Autocar sideloader 370,000
Solid Waste 7113 2015 Autocar sideloader 370,000
Solid Waste 7114 2016 Freightliner grapple 300,000
Solid Waste 7116 2015 Autocar sideloader 370,000
Solid Waste 7207 2014 Autocar roll off 225,000
Solid Waste 7211 2014 Autocar roll off 225,000
Solid WasteTotal 1,860,000$
Drainage Maintenance 3205 2015 John Deere UTV 31,000
Drainage Maintenance 3225 1995 Freightliner 150,000
Drainage Total 181,000$
Total Vehicle Replacement Costs (All Funds)6,059,500$
247
City of College Station
Information Technology (IT) Replacement Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Department Contributions ‐$ 306,280$ 240,550$ 254,149$ ‐17.02%
Transfer In ‐ 342,795 1,289,833 ‐ ‐100.00%
Investment Earnings ‐ 5,000 9,090 3,000 ‐40.00%
Total Revenues ‐$ 654,075$ 1,539,473$ 257,149$ ‐60.69%
Expenditures & Transfers
MDT Replacement ‐$ 11,113$ 11,113$ 149,141$ 1242.04%
Copier Replacement ‐ 55,490 55,490 59,631 7.46%
UPS Replacement ‐ 33,883 33,883 78,183 130.74%
Server Replacement ‐ 50,891 50,891 ‐ ‐100.00%
Total Expenditures & Transfers ‐$ 151,377$ 151,377$ 286,955$ 89.56%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ ‐ $ 502,698 $ 1,388,096 $ (29,806)
Measurement Focus Adjustment ‐$
Beginning Working Capital, Accrual
Basis of Accounting $ ‐ $ ‐ $ ‐ $ 1,388,096
Assigned Fund Balance
From the General Fund $ 2,000,000
Ending Working Capital, Accrual Basis
of Accounting $ ‐ $ 502,698 $ 1,388,096 $ 3,358,290
248
Department
Contributions
99%
Investment
Earnings
1%
IT Replacement Fund ‐ Sources
MDTs
52%
Copiers
21%
UPS
27%
IT Replacement Fund ‐ Uses
249
Department Description Replacement Cost
Legal Copier Replacement 16,852
Community Development Copier Replacement 4,900
Fiscal Services Copier Replacement 9,979
Municipal Court Copier Replacement 8,600
Police Copier Replacement 5,225
Community Center Copier Replacement 1,625
General Fund Total 47,181$
Drainage Copier Replacement 12,450
Fleet Total 12,450$
Police Mobile Data Terminals ‐ in car printers 99,060
Municipal Court Mobile Data Terminals ‐ in car printers 3,084
Fire Mobile Data Terminals ‐ in car printers 46,997
General Fund Total 149,141$
Fiscal Services UPS Replacement 2,131
Municipal Court UPS Replacement 1,398
Police UPS Replacement 3,847
Fire UPS Replacement 5,563
Community Services UPS Replacement 880
Public Works UPS Replacement 31,158
Parks and Recreation UPS Replacement 1,124
Information Technology UPS Repalcement 5,703
Battery Replacement Battery Replacement 23,733
General Fund Total 75,537$
Electric Fund UPS Replacement 2,646
Electric Fund Total 2,646$
286,955$ Total IT Replacement Purchases
FY21 IT Replacement Schedule
FY21 Copier Replacement Schedule
Mobile Data Terminal Replacement Schedule
UPS Replacement Schedule
250
City of College Station
Equipment Replacement Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Replacement Contributions:
Police ‐$ 175,865$ 185,743$ 203,607$ 15.77%
Fire ‐ 181,000 181,000 160,000 ‐11.60%
Investment Earnings ‐ 5,000 10,302 3,000 ‐40.00%
Total Revenues ‐$ 361,865$ 377,045$ 366,607$ 1.31%
Expenditures & Transfers
Police Equipment Replacement ‐$ 21,000$ ‐$ 135,712$ 546.25%
Fire Equipment Replacement ‐ 176,112 203,844 ‐ ‐100.00%
Total Expenditures & Transfers ‐$ 197,112$ 203,844$ 135,712$ ‐31.15%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ ‐ $ 164,753 $ 173,201 $ 230,895
Measurement Focus Adjustment ‐$
Beginning Working Capital, Accrual
Basis of Accounting $ ‐ $ 934,264 $ 934,264 $ 1,107,465
Ending Working Capital, Accrual Basis
of Accounting $ ‐ $ 1,099,017 $ 1,107,465 $ 1,338,360
Department Description Replacement Cost
Police Body Cameras & In‐car video 135,712$
Total Scheduled Replacements 135,712$
FY21 Approved Equipment Replacement Schedule
251
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 and is funded by fleet charges paid by the applicable City
departments.
Fleet personnel provide operating departments with safe, available, properly
designed and maintained vehicles and mobile equipment. Centralization of the
fleet and mobile equipment servicing in this fund allows for economical and
effective preventative maintenance along with professional management of
the fleet.
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, maintenance and repairs. Revenues are transfers from
departmental budgets to the Fleet Maintenance Fund.
Expenditures in this fund are primarily parts and personnel (mechanics and other support staff).
The budget for FY21 includes the following service level adjustments:
The Faster Fleet Management System software went live in June 2020 and will significantly enhance our
fleet maintenance operations by providing full cost analysis, replacement strategic planning, and shop
floor efficiency.
Service Level Adjustments One-Time Recurring Total
Salary and benefits reduction -$ (52,000)$ (52,000)$
Health Insurance - (12,000) (12,000)
Supplies reductions - (1,000) (1,000)
Purchased Services reductions - (5,000) (5,000)
Fleet Maintenance SLA Totals -$ (70,000)$ (70,000)$
466
488
502
542 544
420
440
460
480
500
520
540
560
FY16 FY17 FY18 FY19 FY20
Fleet Number of Units
252
City of College Station
Fleet Maintenance Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Fleet Charges 2,408,976$ 2,661,873$ 2,661,873$ 2,661,900$ 0.00%
Transfer In ‐ Scheduled Replacements ‐ 4,350 ‐ 35,000 704.60%
Investment Earnings 7,192 6,000 1,500 1,000 ‐83.33%
Total Revenues 2,416,168$ 2,672,223$ 2,663,373$ 2,697,900$ 0.96%
Expenditures & Transfers
Parts 1,330,470$ 1,404,647$ 1,409,924$ 1,435,104$ 2.17%
Fleet Services 1,104,965 1,123,288 1,080,671 1,082,145 ‐3.66%
Fleet Replacement ‐ Scheduled ‐ ‐ ‐ 35,000 100.00%
Other ‐ 4,350 ‐ ‐ ‐100.00%
Contingency ‐ 30,000 ‐ 110,019 266.73%
Total Expenditures & Transfers 2,435,435$ 2,562,285$ 2,490,595$ 2,662,268$ 3.90%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ (19,267) $ 109,938 $ 172,778 $ 35,632
Measurement Focus Adjustment ‐$
Beginning Working Capital, Accrual Basis
of Accounting $ 299,853 $ 280,586 $ 280,586 $ 453,364
Ending Working Capital, Accrual Basis of
Accounting $ 280,586 $ 390,524 $ 453,364 $ 488,996
253
Fleet Charges
98.67%
Investment
Earnings
0.03%
Other
1.30%
Fleet Maintenance Fund ‐ Sources
Parts
53.91%
Fleet Services
40.65%
Other
1.31%
Contingency
4.13%
Fleet Maintenance Fund ‐ Uses
254
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Parts 1,330,470$ 1,404,647$ 1,409,924$ 1,435,104$ 2.17%
Fleet Services 1,104,965 1,123,288 1,080,670 1,082,145 ‐3.66%
TOTAL 2,435,435$ 2,527,935$ 2,490,594$ 2,517,249$ ‐0.42%
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 960,923$ 978,807$ 971,033$ 936,200$ ‐4.35%
Health Insurance 178,969 196,439 199,225 198,640 1.12%
Supplies 1,200,783 1,258,722 1,242,419 1,286,309 2.19%
Maintenance 26,550 27,843 27,843 27,593 ‐0.90%
Purchased Services 68,210 66,124 50,074 68,507 3.60%
Capital Outlay ‐ ‐ ‐ ‐ ‐
TOTAL 2,435,435$ 2,527,935$ 2,490,594$ 2,517,249$ ‐0.42%
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Parts 3.50 3.50 3.50 0.00%
Fleet Services 14.00 14.00 14.00 0.00%
TOTAL 17.50 17.50 17.50 0.00%
EXPENDITURE BY DIVISION
PERSONNEL
City of College Station
Fleet Maintenance Fund
Operations & Maintenance Summary
EXPENDITURE BY CLASSIFICATION
255
Utility Customer Service Fund
The Utility Customer Service (UCS) Fund is an Internal Service Fund used to record
utility customer service and billing revenues and expenses. The UCS Department
provides the following services on behalf of College Station’s Electric, Water,
Wastewater, Solid Waste, and Drainage utilities:
Utility billing and collection
Meter connects and disconnects
Customer account creation
General customer service
UCS revenue consists primarily of transfers from the utility funds to cover expenses UCS incurs on their behalf.
Beginning in FY20, the Meter Services Division of UCS moved to the Electric Utility Fund. This transition provided
additional resources for the expected installation and activation of AMI in FY21.
An online data breach in November 2019 caused the City to stop accepting credit card payments for UCS bills for
several months, significantly reducing credit card processing fees for the year. A new credit card processor has
been implemented and processing fees are expected to rebound close to, or slightly higher than previous levels.
A new Utility Billing Software project has been appropriated in FY20, however, no expenditures have occurred
pending the AMI implementation in order to ensure that the new software will be compatible with the AMI
hardware
Departmental Response to COVID‐19:
56% of the costs in this department are fixed or contractual and cannot be affected by the department, the
department was able to identify budget cuts totaling $20,928 from travel, training and supplies for the FY21
budget. These budget cuts were offset by an increase in Credit Card Processing Fees of $150,000 resulting in a
budget increase of $129,072.
The budget for FY21 includes the following service level adjustments:
Service Level Adjustments One Time Recurring
Budget Reductions‐ Travel, Training and Supplies ‐ ($21,000)
Utility Customer Service SLA Total $ ‐ ($21,000)
256
City of College Station
Utility Customer Service Fund Summary
FY20 FY20 FY21 % Change in
FY19 Revised Year‐End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Revenues
Service Charges 3,050,570$ 3,031,507$ 3,031,508$ 3,241,181$ 6.92%
Other Operating Revenues 140,110 158,250 153,830 158,250 0.00%
Investment Earnings 3,911 2,390 5,529 1,100 ‐53.97%
Total Revenues 3,194,591$ 3,192,147$ 3,190,867$ 3,400,531$ 6.53%
Expenditures & Transfers
Collections 2,847,377$ 3,208,484$ 2,964,837$ 3,290,945$ 2.57%
Meter Services*317,517 ‐ ‐ ‐ ‐
Non‐Departmental Misc Exp ‐ 50,000 ‐ 50,000 0.00%
Contingency ‐ 30,000 ‐ 109,406 264.69%
Total Expenses & Transfers 3,164,894$ 3,288,484$ 2,964,837$ 3,450,351$ 4.92%
Increase (Decrease) in Working
Capital, modified accrual
budgetary basis 29,697$ (96,337)$ 226,030$ (49,820)$
Measurement Focus Adjustment (5,638)$
Beginning Working Capital, accrual
basis of accounting 179,003$ 203,062$ 203,062$ 429,092$
Ending Working Capital, accrual
basis of accounting 203,062$ 106,725$ 429,092$ 379,272$
* Begining in FY20, Meter Service costs are expensed in the Electric Fund.
257
City of College Station
Utility Customer Service Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Billing/Collections 2,847,377$ 3,208,484$ 2,964,837$ 3,290,945$ 2.57%
Meter Services*317,517 - - - -
TOTAL 3,164,894$ 3,208,484$ 2,964,837$ 3,290,945$ 2.57%
EXPENDITURE BY CLASSIFICATION
FY20 FY20 FY21 % Change in
FY19 Revised Year-End Approved Budget from
Actual Budget Estimate Budget FY20 to FY21
Salaries & Benefits 1,334,608$ 1,283,130$ 1,139,557$ 1,187,820$ -7.43%
Supplies 46,525 29,312 43,819 29,661 1.19%
Maintenance 18,913 3,580 5,911 7,061 97.23%
Purchased Services 1,764,848 1,892,462 1,772,889 2,066,403 9.19%
Other - - 2,661 - -
TOTAL 3,164,894$ 3,208,484$ 2,964,837$ 3,290,945$ 2.57%
PERSONNEL
FY20 FY21 % Change in
FY19 Revised Approved Budget from
Actual Budget Budget FY20 to FY21
Billing/Collections 19.00 20.00 20.00 0.00%
TOTAL 19.00 20.00 20.00 0.00%
258
ORDINANCE NO. 2020-4206
AN ORDINANCE ADOPTING A BUDGET FOR THE 2020-21 FISCAL YEAR AND
AUTHORIZING EXPENDITURES AS THEREIN PROVIDED.
WHEREAS, a proposed budget for the fiscal year October 1, 2020, to September 30, 2021, was
prepared and presented to the City Council and a public hearing held thereon as prescribed by law
and the Charter of the City of College Station, Texas, notice of said hearing having first been duly
given; and
WHEREAS, the City Council has reviewed and amended the proposed budget and changes as
approved by the City Council have been identified and their effect included in the budget; now
therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
PART 1: That the proposed budget as amended by the City Council of the City of College
Station, which is made a part hereof to the same extent as if set forth at length
herein, is hereby adopted and approved, a copy of which is on file in the Office of
the City Secretary in College Station, Texas.
PART 2: That authorization is hereby granted for the expenditure of the same under the
respective items contained in said budget with the approved fiscal and budgetary
policy statements of the City.
PART 3: That the City Manager is hereby authorized to assign the City’s fund balance, as
the assigned fund balance includes amounts that are constrained by the City’s intent
to be used for specific purposes, but are neither restricted, committed nor permanent
and no formal action is required to remove an assignment; provided, however, that
assignments may not result in a deficit to the Unassigned Fund Balance.
PART 4: That the City Manager and his authorized and designated employees, at his
discretion, be, and are hereby authorized to approve and execute contracts and
documents authorizing the payment of funds and to expend public funds for
expenditures that are $100,000 or less; to approve and execute change orders
authorizing the expenditure of funds pursuant to the TEXAS LOCAL GOVERNMENT
CODE or as provided in the original contract document or in accordance with the
applicable Finance administrative procedure. The intent of this section is to provide
the ability to conduct daily affairs of the City which involve numerous decisions of
a routine nature.
PART 5: That the City Manager and his authorized and designated employees, at his
discretion, be, and are hereby, authorized to provide for transfers of any
unexpended or unencumbered appropriation balance within each of the various
departments in the General Fund and within any other fund of the City and to
259
ORDINANCE NO. 2020-4206
authorize transfers of Contingent Appropriations within a fund up to an amount
equal to expenditures that are $100,000 or less.
PART 6: That the City Council hereby approves the funding and the purchases that are made
pursuant to interlocal agreements as provided by CHAPTER 271, SUBCHAPTERS (D)
AND (F) of the TEXAS LOCAL GOVERNMENT CODE in this budget and authorizes the
City Manager and his authorized and designated employees, at his discretion, to
approve and execute contracts and documents authorizing the payment of funds,
and to expend public funds that have been expressly designated, approved, and
appropriated in this budget for new and replacement equipment as set out in the
2020-21 Fiscal Year Fleet and Equipment Replacement Funds, and technology
related hardware and software as set out in Attachment “A” to this Ordinance.
PART 7: That the City Manager and his authorized and designated employees, at his
discretion, be, and are hereby authorized to approve and execute all contracts and
documents authorizing the payment of funds and to expend public funds for
expenditures; to approve and execute all contracts and documents authorizing the
payment of funds and to expend public funds for expenditures related to the
Enterprise Resource Planning (ERP) System; to approve and execute change orders
authorizing the expenditure of funds pursuant to the TEXAS LOCAL GOVERNMENT
CODE or as provided in the original contract documents. Expenditures must be
appropriated from available funds. The intent of this section is to provide the ability
to conduct daily affairs of the City which involve numerous decisions of a routine
nature.
PART 8: That this Ordinance shall become effective immediately after passage and approval.
PASSED AND APPROVED THIS 27TH DAY OF AUGUST, 2020.
APPROVED:
Mayor
ATTEST:
City Secretary
APPROVED:
City Attorney
260
ORDINANCE NO. 2020-4206
Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal
agreements as provided by Chapter 271, Subchapters (D) and (F) of the Texas Local Government Code.
Estimated Avg.Projected
ITEM Quantity Unit Cost Total
Scheduled Replacement/Repair/Additions
Replacement Computers 300 1,100 330,000
City Works Toughbooks 60 2,500 150,000
Replacement Monitors 150 120 18,000
Replacement Printers 20 950 19,000
Replacement Copiers 50,000
Replacement Scanners 13,000
Printer replacement Parts 3,000
PC Replacement Parts (Video Cards, Hard Drive & Memory)5,000
Replacement Public Safety Mobile Data Terminals 440,000
Replace single server 3 10,000 30,000
Server replacement parts 10,000
Server OS replacement/upgrade 40,000
Video Surveillance Project Phase 3 and other camera additions 350,000
SQL Std 10 4,000 40,000
Replacement UPS battery/units 25,000
Estimated Additional Desktop Software 35,000
Includes but not limited to New & Upgrade
versions of Adobe Acrobat, PageMaker,
Photoshop Illustrator, Premier, Audition, Project,
Visio, Vstudio.net, AutoCAD, Crystal, Corel Draw
Computer Network Maint. and Equipment Replacement 40,000
Motorola Radio Repair/Replacement 37,000
Telephone Repair/Replacement 20,000
Fiber ring expansion 225,000
Subtotal - Scheduled Replacement 1,880,000
Service Level Adjustments
Retain Replace SLA from for FY21 60,000
Subtotal - Service Level Adjustments 60,000
Unscheduled Replacements/Additions
Estimated Additional Computer setups 75 1,100 82,500
not identified specifically in budget
includes but not limited to: Monitor, network card,
extended warranty, added memory
Estimated Standard Desktop Software 20,000
not identified specifically in budget
Includes but not limited to: Microsoft
Office , Trend, Microsoft Windows
client access license, Novell ZenWorks
Estimated Additional Desktop Software 20,000
Includes but not limited to New & Upgrade versions of
Adobe Acrobat, PageMaker, Photoshop
261
ORDINANCE NO. 2020-4206
Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal
agreements as provided by Chapter 271, Subchapters (D) and (F) of the Texas Local Government Code.
Estimated Avg.Projected
ITEM Quantity Unit Cost Total
Illustrator, Premier, Audition
Project, Visio, Vstudio.net
AutoCAD, Crystal
Corel Draw, Cognos
Estimated Additional Printers/Plotters 12,000
Estimated Computer misc. parts 10,000
includes: hard drives, network cards,
network cards, network cables
Estimated Monitor upgrades 5,000
includes: larger than standard
Estimated Additional Scanners 20 800 16,000
Estimated Additional Laptops/ToughbooksAdditional Mobile Devices/ Toughbook, laptops, tablets 65 1,800 117,000
Estimated Network Upgrades 20,000
Estimated Motorola Radio Repair/Replacement 10,000
Sub-Total Unscheduled Replacement/Additions 312,500
262
ORDINANCE NO. 2020-4206
Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal
agreements as provided by Chapter 271, Subchapters (D) and (F) of the Texas Local Government Code.
Estimated Avg.Projected
ITEM Quantity Unit Cost Total
Phone System Maintenance
Cisco_SmartNet Maintenance 68,000
Subtotal - Phone System Maintenance 68,000
Network Software on Master License Agreement (MLA)
Microsoft Enterprise Agreement 100,000
Added Office365 and services 200,000
Solarwinds 15,000
Rubrik 86,300
CommVault 40,000
VMWARE support through VMWare 38 1,400 53,200
Vcenter Support 2 1,499 2,998
City Works Premium License 100,000
Faster Maintenance 18,000
Subtotal - Network Software on MLA 497,498
PC Hardware and Software Maintenance/Subscriptions
HP Printer/Plotter Maintenance 1,500
AutoCAD 17,000
Adobe Creative Suite 15,000
Barracuda Spam/Spyware 33,000
Firewall Maintenance 95,000
Aruba Maintenance 7,000
Everbridge Paging Subscription 42,500
Siemens Access Control System 32,000
Fortigate Nac 8,200
Subtotal - PC Software Maintenance 251,200
IBM Hardware and Software Maintenance
Hardware Maintenance (2 power 7's)15,000
Power 7 Software Subscription and Support 2 9,000 18,000
Subtotal - IBM Hardware and Software Maintenance 33,000
Grand Total 3,102,198
263
ORDINANCE NO. 2020-4207
AN ORDINANCE LEVYING THE AD VALOREM TAXES FOR THE USE AND
SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF COLLEGE
STATION, TEXAS, AND PROVIDING FOR THE GENERAL DEBT SERVICE FUND
FOR THE YEAR 2020-21 AND APPORTIONING EACH LEVY FOR THE SPECIFIC
PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
SECTION I. That there is hereby levied and there shall be collected for the use and support of
the municipal government of the City of College Station, Texas, and to provide General Debt
Service for the 2020-21 fiscal year upon all property, real, personal and mixed within the corporate
limits of said city subject to taxation, a tax of fifty-three and forty-six hundredths and eighteen
thousand cents ($0.534618) on each one hundred dollar ($100.00) valuation of property, and said
tax being so levied and apportioned to the specific purpose herein set forth:
1. For the maintenance and support of the general government
(General Fund), thirty-one and eighty-one hundred and seventy-four
thousand cents ($.318174) on each one hundred dollar ($100.00)
valuation of property; and
2. For the general obligation debt service (Debt Service Fund), twenty-
one and sixty-four hundred and forty-four thousand cents
($.216444) on each one hundred dollars ($100.00) valuation of
property to be used for principal and interest payments on bonds and
other obligations of the fund.
SECTION II. All moneys collected under this ordinance for the specific items therein named,
shall be and the same are hereby appropriated and set apart for the specific purpose indicated in
each item and the Assessor and Collector of Taxes and the Chief Financial Officer shall keep these
accounts so as to readily and distinctly show the amount collected, the amounts expended and the
amount on hand at any time, belonging to such funds. It is hereby made the duty of the Tax
Assessor and Collector to deliver a statement at the time of depositing any money, showing from
what source such taxes were received and to what account (General Fund or General Debt Service
Fund) the funds were deposited.
SECTION III. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE.
SECTION IV. That this Ordinance shall take effect and be in force from and after its passage.
264
PASSED AND APPROVED THIS 27TH DAY OF AUGUST, 2020.
APPROVED:
___________________________________
Mayor
ATTEST:
__________________________________________
City Secretary
APPROVED:
City Attorney
265
Appendix B
FY21 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs)
Fund Dept Description
One-Time
Cost
Recurring
Cost Total
Revenue/
Savings Net Total
Increase
FTE Vehicle
GENERAL FUND
Police Budget Reductions - Salaries and Benefits - (257,000) (257,000) - (257,000) - -
Police Budget Reductions - Health Insurance - (60,000) (60,000) - (60,000) - -
Police Budget Reductions - Overtime - (176,000) (176,000) - (176,000) - -
Police Budget Reductions - Supplies - (80,000) (80,000) - (80,000) - -
Police Budget Reductions - Maintenance - (11,000) (11,000) - (11,000) - -
Police Budget Reductions - Purchased Services - (158,000) (158,000) - (158,000) - -
TOTAL POLICE - (742,000) (742,000) - (742,000) - -
Fire Budget Reductions - Salaries and Benefits - (140,000) (140,000) - (140,000) - -
Fire Budget Reductions - Health Insurance (12,000) (12,000) - (12,000) - -
Fire Budget Reductions - Supplies - (9,000) (9,000) - (9,000) - -
Fire Budget Reallocation - Maintenance - 20,846 21,000 - 21,000 - -
Fire Budget Reductions - Purchased Services - (161,915) (162,000) - (162,000) - -
TOTAL FIRE - (302,069) (302,000) - (302,000) - -
Public Works Budget Reductions - Salaries and Benefits - (249,000) (249,000) - (249,000) - -
Public Works Budget Reductions - Health Insurance - (12,000) (12,000) - (12,000) - -
Public Works Budget Reductions - Supplies - (19,000) (19,000) - (19,000) - -
Public Works Budget Reductions - Maintenance - (211,000) (211,000) - (211,000) - -
Public Works Budget Reductions - Purchased Services - (30,000) (30,000) - (30,000) - -
Public Works Required - Spill Prevention Control & Countermeasures Plan 10,000 - 10,000 - 10,000 - -
Public Works Facility Maintenance - Corrective Increase (Year 7/10)25,000 - 25,000 - 25,000 - -
TOTAL PUBLIC WORKS 35,000 (521,000) (486,000) - (486,000) - -
PARD Budget Reductions - Salaries and Benefits - (228,000) (228,000) - (228,000) - -
PARD Budget Reductions - Health Insurance - (12,000) (12,000) - (12,000) - -
PARD Budget Reductions - Supplies - (102,000) (102,000) - (102,000) - -
PARD Budget Reductions - Maintenance - (42,000) (42,000) - (42,000) - -
PARD Budget Reductions - Purchased Services - (166,000) (166,000) - (166,000) - -
PARD Budget Reductions - Other - (1,000) (1,000) - (1,000) - -
TOTAL PARD - (551,000) (551,000) - (551,000) - -
P&DS Budget Reductions - Salaries and Benefits - (186,000) (186,000) - (186,000) - -
P&DS Budget Reductions - Health Insurance - (24,000) (24,000) - (24,000) - -
P&DS Budget Reductions - Supplies - (24,000) (24,000) - (24,000) - -
P&DS Budget Reallocation - Maintenance - 5,000 5,000 - 5,000 - -
P&DS Budget Reductions - Purchased Services - (179,000) (179,000) - (179,000) - -
TOTAL P&DS - (408,000) (408,000) - (408,000) - -
IT Budget Reductions - Salaries and Benefits - (264,000) (264,000) - (264,000) - -
IT Budget Reductions - Health Insurance - (12,000) (12,000) (12,000) - -
IT Budget Reductions - Supplies - (31,000) (31,000) (31,000) - -
IT Budget Reductions - Maintenance - (142,000) (142,000) (142,000) - -
IT Budget Reductions - Purchased Services - (47,000) (47,000) (47,000) - -
IT Annual Penetration and PCI Testing - 80,000 80,000 80,000 - -
TOTAL IT - (416,000) (416,000) - (416,000) - -
Fiscal Budget Reductions - Salaries and Benefits - (136,000) (136,000) - (136,000) - -
Fiscal Budget Reductions - Health Insurance - (24,000) (24,000) - (24,000) - -
Fiscal Budget Reductions - Supplies - (5,000) (5,000) - (5,000) - -
Fiscal Budget Reductions - Purchased Services - (11,000) (11,000) - (11,000) - -
TOTAL FISCAL - (176,000) (176,000) - (176,000) - -
General Govt Budget Reductions - Salaries and Benefits - (224,000) (224,000) - (224,000) - -
General Govt Budget Reductions - Health Insurance - (12,000) (12,000) - (12,000) - -
General Govt Budget Reductions - Supplies - (29,000) (29,000) - (29,000) - -
General Govt Budget Reductions - Maintenance - - - - - - -
General Govt Budget Reductions - Purchased Services - (267,000) (267,000) - (267,000) - -
General Govt - HR Performance Management System 50,000 50,000 100,000 - 100,000 -
TOTAL GENERAL GOVERNMENT 50,000 (482,000) (432,000) - (432,000) - -
TOTAL GENERAL FUND 85,000 (3,598,069) (3,513,000) - (3,513,000) - -
ECONOMIC DEVELOPMENT FUND
Economic Development Fund Budget Reductions - Purchased Services - (37,000) (37,000) - (37,000) - -
TOTAL ECONOMIC DEVELOPMENT FUND - (37,000) (37,000) - (37,000) - -
266
Appendix B
FY21 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs)
Fund Dept Description
One-Time
Cost
Recurring
Cost Total
Revenue/
Savings Net Total
Increase
FTE Vehicle
SPRING CREEK FUND
Spring Creek Budget Reductions - Supplies - (2,000) (2,000) - (2,000) -
Spring Creek Budget Reductions - Purchased Services - (2,000) (2,000) (2,000) -
TOTAL SPRING CREEK FUND - (4,000) (4,000) - (4,000) - -
EFFICIENCY TIME PAYMENT FUND
Efficiency Time Payment Budget Reductions - Maintenance - (2,000) (2,000) - (2,000) - -
TOTAL EFFICIENCY TIME PAYMENT FUND - (2,000) (2,000) - (2,000) - -
JUVENILE CASE MANAGER FUND
Juvenile Case Manager Fund Budget Reductions - Purchased Services - (4,000) (4,000) - (4,000) - -
TOTAL JUVENILE CASE MANAGER FUND - (4,000) (4,000) - (4,000) - -
DRAINAGE FUND
Drainage Fund Budget Reductions - Salaries and Benefits - (53,000) (53,000) - (53,000) - -
Drainage Fund Budget Reductions - Health Insurance - (12,000) (12,000) - (12,000) - -
Drainage Fund Budget Reductions - Supplies - (3,000) (3,000) - (3,000) - -
Drainage Fund Budget Reductions - Purchased Services - (56,000) (56,000) - (56,000) - -
Drainage Fund Storm Drain Cleanout Equipment 70,000 1,000 71,000 71,000 -
TOTAL DRAINAGE FUND 70,000 (123,000) (53,000) - (53,000) - -
WATER FUND
Water Budget Reductions - Salaries and Benefits - (249,500) (249,500) - (249,500) - -
Water Budget Reductions - Health Insurance - (12,000) (12,000) - (12,000) - -
Water Budget Reductions - Supplies - (45,000) (45,000) - (45,000) - -
Water Budget Reductions - Maintenance - (6,000) (6,000) - (6,000) - -
Water Budget Reductions - Purchased Services - (222,000) (222,000) - (222,000) - -
Water Impact Fee Update (W/WW)150,000 - 150,000 - 150,000 - -
TOTAL WATER FUND 150,000 (534,500) (384,500) - (384,500) - -
WASTEWATER FUND
Wastewater Budget Reductions - Salaries and Benefits - (342,500) (342,500) - (342,500) - -
Budget Reductions - Health Insurance (12,000) (12,000) - (12,000) - -
Wastewater Budget Reductions - Supplies - (103,000) (103,000) - (103,000) - -
Wastewater Budget Reductions - Maintenance - (4,000) (4,000) - (4,000) - -
Wastewater Budget Reductions - Purchased Services - (122,000) (122,000) - (122,000) - -
Wastewater Impact Fee Update (W/WW)150,000 - 150,000 - 150,000 - -
TOTAL WASTEWATER FUND 150,000 (583,500) (433,500) - (433,500) - -
ELECTRIC FUND
Electric Budget Reductions - Salaries and Benefits - (96,000) (96,000) - (96,000) - -
Electric Budget Reductions - Health Insurance - (12,000) (12,000) - (12,000) - -
Electric Budget Reductions - Supplies - (247,800) (247,800) - (247,800) - -
Electric Budget Reductions - Maintenance - (5,955) (5,955) - (5,955) - -
Electric Budget Reductions - Purchased Services - (264,200) (264,200) - (264,200) - -
TOTAL ELECTRIC FUND - (625,955) (625,955) - (625,955) - -
SOLID WASTE FUND
Solid Waste Fund Budget Reductions - Supplies - (2,300) (2,300) - (2,300) - -
Solid Waste Fund Budget Reductions - Purchased Services - (145,681) (145,681) - (145,681) - -
TOTAL SOLID WASTE FUND - (147,981) (147,981) - (147,981) - -
STREETS PROJECTS FUND
Streets Project Fund P&DS City-Wide Roadway Impact Fee 5-Year Update 70,000 70,000 - 70,000 - -
TOTAL STREETS PROJECT FUND 70,000 - 70,000 - 70,000 - -
UTILITY CUSTOMER SERVICE FUND
Utility Customer Service Budget Reallocations - Supplies - 346 346 - 346 - -
Utility Customer Service Budget Reallocations - Maintenance - 1,150 1,150 - 1,150 - -
Utility Customer Service Budget Reductions - Purchased Services - (22,424) (22,424) - (22,424) - -
TOTAL UTILITY CUSTOMER SERV FUND - (20,928) (20,928) - (20,928) - -
COURT TECHNOLOGY FUND
Court Technology Fund Budget Reductions - Supplies - (1,700) (1,700) - (1,700) - -
Court Technology Fund Budget Reductions - Maintenance - (1,750) (1,750) - (1,750) - -
Court Technology Fund Budget Reductions - Purchased Services - (1,800) (1,800) - (1,800) - -
TOTAL COURT TECHNOLOGY FUND - (5,250) (5,250) - (5,250) - -
FLEET MAINTENANCE FUND
Fleet Maintenance Fund Budget Reductions - Salaries and Benefits - (52,000) (52,000) - (52,000) -
Fleet Maintenance Fund Budget Reductions - Health Insurance - (12,000) (12,000) - (12,000) -
Fleet Maintenance Fund Budget Reductions - Supplies - (1,000) (1,000) - (1,000) - -
Fleet Maintenance Fund Budget Reductions - Purchased Services - (5,000) (5,000) - (5,000) - -
TOTAL FLEET MAINTENANCE FUND - (70,000) (70,000) - (70,000) - -
COMMUNITY DEVELOPMENT FUND
Community Development Fund Budget Reductions - Purchased Services - (6,000) (6,000) - (6,000) - -
TOTAL COMMUNITY DEVELOPMENT FUND - (6,000) (6,000) - (6,000) - -
NORTHGATE PARKING FUND
Northgate Parking Fund Budget Reductions - Supplies - (1,000) (1,000) - (1,000) - -
Northgate Parking Fund Budget Reductions - Purchased Services - (71,629) (71,629) - (71,629) - -
TOTAL NORTHGATE PARKING FUND - (72,629) (72,629) - (72,629) - -
TOTAL ALL FUNDS 525,000 (5,834,812) (5,309,743) - (5,309,743) - -
267
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
GENERAL FUND POSITIONS
Police Department
Administration Division
Police Chief 1.00 1.00 1.00 - 1.00 EX
Assistant Chief 3.00 3.00 3.00 - 3.00 AD
Lieutenant 2.00 1.00 1.00 - 1.00 PDTA
Sergeant 1.00 - - - -
Police Officer 4.00 - - - -
Accreditation Manager 1.00 1.00 1.00 - 1.00 G22
Tech. Services Manager 1.00 - - - -
Public Safety GIS Analyst 1.00 - - - -
Business Services Specialist 1.00 1.00 1.00 - 1.00 G18
Police Assistant 1.00 6.00 6.00 - 6.00 G13
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Total 17.00 14.00 14.00 - 14.00
Uniform Patrol Division
Lieutenant 3.00 3.00 3.00 - 3.00 PDTA
Sergeant 12.00 12.00 12.00 - 12.00 PDS
Police Officer 86.00 88.00 88.00 - 88.00 PDO
Police Assistant 3.00 3.00 3.00 - 3.00 G13
*School Crossing Guard-Temp/Seasonal 2.50 2.50 2.50 - 2.50 PT04
Total 106.50 108.50 108.50 - 108.50
Criminal Investigation Division
Lieutenant 1.00 1.00 1.00 - 1.00 PDTA
Sergeant 3.00 3.00 3.00 - 3.00 PDS
Police Officer 22.00 23.00 23.00 - 23.00 PDO
Criminal Intelligence Analyst 1.00 1.00 1.00 - 1.00 G20
Forensic Technician 1.00 1.00 1.00 - 1.00 G14
Victim Advocate 1.00 1.00 1.00 - 1.00 G19
Police Assistant 2.00 2.00 2.00 - 2.00 G13
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Total 32.00 33.00 33.00 - 33.00
Recruiting and Training Division
Lieutenant 1.00 1.00 1.00 - 1.00 PDTA
Sergeant 2.00 2.00 2.00 - 2.00 PDS
Police Officer 3.00 3.00 3.00 - 3.00 PDO
Civilian Training Coordinator 1.00 1.00 1.00 - 1.00 G14
Police Assistant 2.00 2.00 2.00 - 2.00 G13
Total 9.00 9.00 9.00 - 9.00
Support Services Division
Support Services Manager 1.00 1.00 1.00 - 1.00 G22
Animal Control Supervisor 1.00 1.00 1.00 - 1.00 G17
Sr. Animal Control Officer 1.00 1.00 1.00 - 1.00 G15
Animal Control Officer 2.00 2.00 2.00 - 2.00 G14
Assistant Buyer / Quartermaster 1.00 1.00 1.00 - 1.00 G14
Custodian - 2.00 2.00 - 2.00 G08
Total 6.00 8.00 8.00 - 8.00
268
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Communications
Communication Manager 1.00 1.00 1.00 - 1.00 G22
Communication Supervisor 3.00 3.00 3.00 - 3.00 G18
Sr. Public Safety Telecommunicator 6.00 6.00 6.00 - 6.00 G15
Public Safety Telecommunicator 17.00 17.00 17.00 - 17.00 G14
Dispatch Assistant 1.00 1.00 1.00 - 1.00 G12
Total 28.00 28.00 28.00 - 28.00
Jail
Detention Officer 7.00 - - - -
Sr. Detention Officer 3.00 - - - -
Holding Facility Supervisor 1.00 - - - -
Total 11.00 - - - -
Special Operations Division
Lieutenant 1.00 1.00 1.00 - 1.00 PDTA
Total 1.00 1.00 1.00 - 1.00
Information Services Division
Information Services Manager 1.00 1.00 1.00 - 1.00 G22
Records Supervisor 1.00 1.00 1.00 - 1.00 G17
Evidence Technician 3.00 3.00 3.00 - 3.00 G13
Police Assistant 1.00 1.00 1.00 - 1.00 G13
Records Technician II - - - - - G13
Records Technician l 4.00 4.00 4.00 - 4.00 G12
Total 10.00 10.00 10.00 - 10.00
Community Enhancement
Lieutenant - 1.00 1.00 - 1.00 PDSTA
Sergeant - 1.00 1.00 - 1.00 PDS
Police Officer - 7.00 7.00 - 7.00 PDO
Total - 9.00 9.00 - 9.00
Technology Services
Public Safety Technology Manager - 1.00 1.00 - 1.00 G22
Public Safety GIS Analyst - 1.00 1.00 - 1.00 G20
Total - 2.00 2.00 - 2.00
Police Position Totals
Full Time Total 218.00 220.00 220.00 - 220.00
Temp/Seasonal & Part-Time Non-Benefitted Total 2.50 2.50 2.50 - 2.50
Police Department Totals 220.50 222.50 222.50 - 222.50
269
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Fire Department
Administration Division
Fire Chief 1.00 1.00 - - -
Asst. Fire Chief 2.00 2.00 - - -
Battalion Chief 1.00 - - - -
Accreditation Manager 1.00 1.00 - - -
Assistant Buyer / Quartermaster 1.00 1.00 - - -
Community Risk Reduction Specialist 1.00 1.00 - - -
Business Services Specialist 1.00 1.00 - - -
Staff Assistant 1.00 1.00 - - -
Total 9.00 8.00 - - -
Emergency Management Division
Emergency Management Coordinator 1.00 1.00 1.00 - 1.00 G21
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Total 2.00 2.00 2.00 - 2.00
Emergency Operations Division
Fire Chief - 1.00 1.00 - 1.00 EX
Asst. Fire Chief - - 3.00 - 3.00 AD
Battalion Chief 3.00 5.00 5.00 - 5.00 FD4
Captain 15.00 27.00 27.00 - 27.00 FD3
Lieutenant 12.00 - - - -
Fire Marshal - - 1.00 - 1.00 FD4
Deputy Fire Marshal - - 4.00 - 4.00 FD3
Fire Inspector - - 1.00 - 1.00 G16
Accreditation Manager - - 1.00 - 1.00 FD3
Apparatus Operator 30.00 30.00 30.00 - 30.00 FD2
Firefighter 1st Class 46.00 - - - -
Paramedic II - 6.00 3.00 - 3.00 FD2
Firefighter 35.00 81.00 84.00 - 84.00 FD1
Community Risk Reduction Specialist - - 1.00 - 1.00 G19
Assistant Buyer / Quartermaster - - 1.00 - 1.00 G14
Business Services Specialist - - 1.00 - 1.00 G18
Staff Assistant - - 1.00 - 1.00 G11
Total 141.00 150.00 164.00 - 164.00
Prevention Division
Fire Marshal 1.00 1.00 - - -
Deputy Fire Marshal 4.00 4.00 - - -
Fire Inspector 1.00 1.00 - - -
Total 6.00 6.00 - - -
Training Division
Battalion Chief 2.00 - - - -
Total 2.00 - - - -
Fire Position Totals
Full Time Total 160.00 166.00 166.00 - 166.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
Fire Department Totals 160.00 166.00 166.00 - 166.00
270
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Public Works Department
Public Works Administration Division
Director of Public Works 1.00 1.00 1.00 - 1.00 EX
Assistant Public Works Director 1.00 1.00 1.00 - 1.00 AD
Public Works Business Services Manager 1.00 1.00 1.00 - 1.00 G22
Asset Management Program Manager 1.00 1.00 1.00 - 1.00 G21
GIS Analyst 1.00 1.00 1.00 - 1.00 G20
Staff Assistant 1.00 1.00 1.00 - 1.00 G13
Total 6.00 6.00 6.00 - 6.00
Traffic Engineering Division
Engineer I - - - - -
Senior Engineer II 1.00 1.00 1.00 - 1.00 L26
Graduate Engineer I/II 2.00 2.00 2.00 - 2.00 L20/L21
Total 3.00 3.00 3.00 - 3.00
Facilities Maintenance Division
Division Manager - Facility Maintenance 1.00 1.00 1.00 - 1.00 G22
Facilities Maintenance Supervisor 1.00 1.00 1.00 - 1.00 G16
Facility Maint. Technician I/II 6.00 6.00 6.00 - 6.00 G14/G15
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Total 9.00 9.00 9.00 - 9.00
Capital Projects Division
Assistant Director of PW/Capital Projects 1.00 1.00 - - -
Graduate Engineer II 2.00 2.00 - - -
Engineer I 3.00 3.00 - - -
Engineer II 1.00 1.00 - - -
Senior Land Agent 1.00 1.00 - - -
Land Agent 1.00 1.00 - - -
Total 9.00 9.00 - - -
Streets Maintenance Division
Division Manager - PW Operations(ST/DR/IRR)1.00 1.00 1.00 - 1.00 G22
Crew Leader 2.00 2.00 2.00 - 2.00 G15
Equipment Operator 14.00 14.00 14.00 - 14.00 G13
Light Equipment Operator 3.00 3.00 3.00 - 3.00 G11
Total 20.00 20.00 20.00 - 20.00
271
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Traffic Signs/ Markings Division
Signs & Markings Supervisor 1.00 1.00 1.00 - 1.00 G16
Crew Leader - Signs & Markings - 1.00 1.00 - 1.00 G14
Signs Technician 3.00 2.00 2.00 - 2.00 G14
Total 4.00 4.00 4.00 - 4.00
Irrigation Maintenance Division
Landscape Supervisor 1.00 1.00 1.00 - 1.00 G16
Irrigation Specialist 2.00 2.00 2.00 - 2.00 G13/G14
Total 3.00 3.00 3.00 - 3.00
Traffic Signal Systems Division
Division Manager - Traffic Systems 1.00 1.00 1.00 - 1.00 G23
Intelligent Traffic Systems Supervisor 1.00 1.00 1.00 - 1.00 G17
Crew Leader - Traffic Signals 1.00 1.00 - 1.00 G17
Traffic Signal Technician 4.00 3.00 3.00 - 3.00 G15
Total 6.00 6.00 6.00 - 6.00
Public Works Position Totals
Full Time Total 60.00 60.00 51.00 - 51.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
Public Works Department Totals 60.00 60.00 51.00 - 51.00
272
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Parks & Recreation Department
Parks & Recreation Administration Division
Director of Parks & Recreation 1.00 1.00 1.00 - 1.00 EX
Administrative Support Specialist 1.00 1.00 1.00 - 1.00 G15
Business Services Manager 1.00 1.00 1.00 - 1.00 G22
Special Events and Marketing Coordinator 1.00 1.00 1.00 - 1.00 G16
Staff Assistant II 2.00 2.00 2.00 - 2.00 G13
Staff Assistant 1.00 1.00 1.00 - 1.00 G11
Total 7.00 7.00 7.00 - 7.00
Tourism & Athletics Programs
Tourism Manager (Parks & Recreation Manager)1.00 0.20 0.20 - 0.20 G23
*Special Events Workers -PTNB 0.25 0.25 0.25 - 0.25 PK01
Total 1.25 0.45 0.45 - 0.45
Recreation - Administration
Recreation Manager 1.00 1.00 1.00 - 1.00 G23
Assistant Recreation Supervisor - School Age Care 0.20 0.20 0.20 - 0.20 G14
*Custodian 0.25 0.25 0.25 - 0.25 PK01
Total 1.45 1.45 1.45 - 1.45
Recreation -Community Events
Recreation Supervisor 0.40 0.40 0.40 - 0.40 G20
*Special Events Workers -PTNB 0.75 0.75 0.75 - 0.75 PK01
Total 1.15 1.15 1.15 - 1.15
Recreation -Tourism Events
Recreation Supervisor 1.00 - - - -
Event Specialist 1.00 0.50 0.50 - 0.50 G12
Total 2.00 0.50 0.50 - 0.50
Parks Operations - Administration
Assistant Director of Parks & Recreation 1.00 1.00 1.00 - 1.00 AD
Parks Manager 1.00 1.00 1.00 - 1.00 G23
Crew Leader - 0.50 0.50 (0.50) -
Groundsworker - 0.50 0.50 (0.50) -
Project and Asset Manager 1.00 1.00 1.00 - 1.00 G22
GIS Analyst 1.00 1.00 1.00 - 1.00 G20
Total 4.00 5.00 5.00 (1.00) 4.00
Parks Operations - East District
Parks Operations Supervisor 2.00 1.50 1.50 - 1.50 G16
Parks Crew Leader 3.00 3.00 3.00 - 3.00 G12
Light Equipment Operator 4.00 4.00 4.00 - 4.00 G11
Irrigation Specialist 3.00 3.00 3.00 - 3.00 G11
Grounds Worker 10.00 9.50 9.50 - 9.50 G10
*Grounds Worker-Temp/Seasonal 0.50 - - - -
Total 22.50 21.00 21.00 - 21.00
273
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Parks Operations - South District
Parks Operations Supervisor 1.00 1.00 1.00 - 1.00 G16
Forestry Crew Leader 1.00 1.00 1.00 - 1.00 G12
Parks Crew Leader 1.00 1.00 1.00 - 1.00 G12
Forestry/Horticulture Worker 3.00 3.00 3.00 - 3.00 G11
Grounds Worker 5.00 5.00 5.00 - 5.00 G10
*Grounds Worker-Temp/Seasonal - 1.00 1.00 - 1.00 PT11
Total 11.00 12.00 12.00 - 12.00
Parks Operations - West District
Parks Operations Supervisor 1.00 1.00 1.00 - 1.00 G16
Parks Crew Leader 2.00 2.00 2.00 - 2.00 G12
Light Equipment Operator 2.00 2.00 2.00 - 2.00 G11
Grounds Worker 5.00 4.00 4.00 - 4.00 G10
Total 10.00 9.00 9.00 - 9.00
Parks Operations Division Total
Cemetery
Cemetery Sexton 1.00 1.00 1.00 - 1.00 G16
Horticulture Crew Leader 1.00 1.00 1.00 - 1.00 G12
Forestry/Horticulture Worker 1.00 2.00 2.00 - 2.00 G10
Light Equipment Operator 1.00 1.00 1.00 - 1.00 G11
Total 4.00 5.00 5.00 - 5.00
Recreation Programs
Recreation Sports Admin - Recreation Supervisor 1.00 1.00 1.00 - 1.00 G20
Recreation Sports Admin - Athletic Activities Assistant 1.00 1.00 1.00 - 1.00 G12
SW Center - Senior Services Coordinator 1.00 1.00 1.00 - 1.00 G14
Aquatics - Pools Supervisor 1.00 1.00 1.00 - 1.00 G20
Instruction (Xtra Education) - Recreation Supervisor 0.10 0.10 0.10 - 0.10 G20
Lick Creek - Assistant Supervisor 0.40 0.40 0.40 - 0.40 G14
Lincoln Center - Recreation Supervisor 1.00 1.00 1.00 - 1.00 G20
Lincoln Center - Assistant Recreation Supervisor 1.00 1.00 1.00 - 1.00 G14
Staff Assistant 1.00 1.00 1.00 - 1.00 G11
REM Center -Recreation Supervisor 0.30 0.30 0.30 - 0.30 G20
SW Center Community- Recreation Supervisor 0.30 0.30 0.30 - 0.30 G20
Lick Creek - Recreation Supervisor 0.30 0.30 0.30 - 0.30 G20
SW Center (Comm) - Recreation Supervisor - - - - - G20
*Temp/Seasonal & Part-Time Non-Benefitted 38.00 37.50 37.50 - 37.50 PK01
Total 46.40 45.90 45.90 - 45.90
Parks & Recreation Position Totals
Full Time Total 71.00 68.70 68.70 (1.00) 67.70
Temp/Seasonal & Part-Time Non-Benefitted Total 39.75 39.75 39.75 - 39.75
Parks & Recreation Department Totals 110.75 108.45 108.45 (1.00) 107.45
274
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Planning & Development Services Department
Administration Division
Director of Planning & Development Services 1.00 1.00 1.00 - 1.00 EX
Asst. Dir. Planning & Development Services 1.00 1.00 1.00 - 1.00 AD
Total 2.00 2.00 2.00 - 2.00
Engineering Division
City Engineer 1.00 1.00 1.00 - 1.00 L27
Assistant City Engineer 2.00 1.00 1.00 - 1.00 L26
Engineering Services & Constr Inspection Manager - 1.00 1.00 - 1.00 L23
Graduate Engineer I/II 4.00 4.00 4.00 - 4.00 L20/L21
Construction Inspector 5.00 5.00 5.00 - 5.00 G15
Programs Specialist 1.00 1.00 1.00 - 1.00 G16
Total 13.00 13.00 13.00 - 13.00
Building Inspection Division
Building Official 1.00 1.00 1.00 - 1.00 G24
Plans Examiner 3.00 3.00 3.00 - 3.00 G17
Combination Building Inspector 5.00 5.00 5.00 - 5.00 G16
Total 9.00 9.00 9.00 - 9.00
Development Coordination Division
Development Coordinator 1.00 - - - - G23
Development Svcs Admin Manager - 1.00 1.00 - 1.00 G23
Staff Assistant I/II 3.00 3.00 3.00 - 3.00 G11/G13
Administrative Support Specialist 1.00 1.00 1.00 - 1.00 G15
Permit Technician II 1.00 1.00 1.00 - 1.00 G11/G13
Permit Tech I 2.00 2.00 2.00 - 2.00 G10
Total 8.00 8.00 8.00 - 8.00
Planning Division
Planning Administrator 1.00 - - - -
Long Range Planning Administrator - 1.00 1.00 - 1.00 G24
Land Development Planning Administrator - 1.00 1.00 - 1.00 G24
Sr. Planner 4.00 3.00 3.00 - 3.00 G21
Staff Planner 3.00 3.00 3.00 - 3.00 G19
Planning Technician 1.00 1.00 1.00 - 1.00 G15
Total 9.00 9.00 9.00 - 9.00
Community and Neighborhood Services
Transportation Planning Coordinator 1.00 1.00 1.00 - 1.00 L23
Greenways Planning Administrator - 1.00 1.00 - 1.00 G24
Greenways Program Manager 1.00 - - - -
GIS Technician 1.00 1.00 1.00 - 1.00 G14
GIS Analyst 1.00 1.00 1.00 - 1.00 G20
*GIS Technician 0.50 0.50 0.50 - 0.50 PT14
Total 4.50 4.50 4.50 - 4.50
Planning & Development Services Position Totals
Full Time Total 45.00 45.00 45.00 - 45.00
Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50
Planning & Development Services Dept. Totals 45.50 45.50 45.50 - 45.50
275
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Information Technology
IT Administration Division
Chief Information Officer 1.00 1.00 1.00 - 1.00 EX
Asst. Director of Information Technology 1.00 1.00 1.00 - 1.00 AD
Information Security Officer 1.00 1.00 1.00 - 1.00 AD
IT Project Manager 1.00 - - - -
Administrative Support Specialist 1.00 1.00 1.00 - 1.00 G15
Total 5.00 4.00 4.00 - 4.00
IT PROJECT MANAGEMENT
IT Project Manager - 1.00 1.00 - 1.00 SM
Assistant IT Project Manager - 1.00 1.00 - 1.00 G20
Total - 2.00 2.00 - 2.00
Geographic Information Services Division
GIS Coordinator 1.00 1.00 1.00 - 1.00 G22
GIS Analyst 1.00 1.00 1.00 - 1.00 G21
*GIS Intern 0.25 0.25 0.25 - 0.25 PT05
Total 2.25 2.25 2.25 - 2.25
Mail Division
Postal Services Assistant 0.75 0.75 0.75 - 0.75 G10
Mail Clerk 0.50 0.50 0.50 - 0.50 G10
Total 1.25 1.25 1.25 - 1.25
Technology Services
Technology Services Coordinator 1.00 1.00 1.00 - 1.00 G22
IT Support Desk Supervisor 1.00 1.00 1.00 - 1.00 G17
Technology Services Specialist 4.00 4.00 4.00 - 4.00 G16
Technology Services Representative 2.00 2.00 2.00 - 2.00 G11
Total 8.00 8.00 8.00 - 8.00
Business Services
Business Systems Manager 1.00 1.00 1.00 - 1.00 G24
Database Administrator 1.00 1.00 1.00 - 1.00 G22
Systems Analyst 5.00 4.00 4.00 - 4.00 G22
Total 7.00 6.00 6.00 - 6.00
Network Services
Network Systems Analyst 2.00 2.00 2.00 - 2.00 G22
Network Engineer - Entry 1.00 1.00 1.00 - 1.00 G19
Total 3.00 3.00 3.00 - 3.00
Communication Services Division
Communication Services Coordinator.1.00 1.00 1.00 - 1.00 G22
Sr. Communications Technician 1.00 1.00 1.00 - 1.00 G17
Communications Technician 3.00 3.00 3.00 - 3.00 G16
Total 5.00 5.00 5.00 - 5.00
Information Technology Position Totals
Full Time Total 31.25 31.25 31.25 - 31.25
Temp/Seasonal & Part-Time Non-Benefitted Total 0.25 0.25 0.25 - 0.25
Information Technology Department Totals 31.50 31.50 31.50 - 31.50
276
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Fiscal Services Department
Fiscal Services
Finance Director 1.00 1.00 1.00 - 1.00 EX
Financial Systems Manager 1.00 1.00 1.00 - 1.00 G22
Staff Assistant II 1.00 - - - -
Accounting Manager/Controller 1.00 1.00 1.00 - 1.00 G23
Assistant Director Finance 1.00 1.00 1.00 - 1.00 AD
Finance Support Specialist 1.00 2.00 2.00 - 2.00 G15
Financial Reporting Supervisor 1.00 1.00 1.00 - 1.00 G22
Accountant/Accountant II 3.00 3.00 3.00 - 3.00 G20/G21
Accounting Ops Supervisor 1.00 - - - -
Accounting Ops Spec 1.00 1.00 1.00 - 1.00 G13
Accounts Payable Clerk 2.00 2.00 2.00 - 2.00 G12
Payroll Administrator 1.00 1.00 1.00 - 1.00 G16
Payroll Specialist 1.00 1.00 1.00 - 1.00 G13
Purchasing Manager 1.00 1.00 1.00 - 1.00 G22
Buyer 3.00 3.00 3.00 - 3.00 G20
Contract Administrator 1.00 1.00 1.00 - 1.00 G21
Associate Buyer 1.00 1.00 1.00 - 1.00 G15
Budget Manager 1.00 1.00 1.00 - 1.00 G23
Budget Supervisor - 2.00 2.00 - 2.00 G22
Budget Analyst/Budget Analyst II 4.00 3.00 3.00 - 3.00 G20/G21
Total 27.00 27.00 27.00 - 27.00
Municipal Court Division
Municipal Court Administrator 1.00 1.00 1.00 - 1.00 G22
Court Operations Supervisor 1.00 1.00 1.00 - 1.00 G20
Collections Services Coordinator 1.00 1.00 1.00 - 1.00 G16
Customer Services Coordinator 1.00 1.00 1.00 - 1.00 G16
Asst. Collections Coordinator 1.00 1.00 1.00 - 1.00 G12
Docket Coordinator 1.00 1.00 1.00 - 1.00 G12
Payment Compliance Representative 2.00 2.00 2.00 - 2.00 G11
Deputy Court Clerk 6.00 6.00 6.00 - 6.00 G10
Juvenile Case Manager - 0.25 0.50 - 0.50 G16
Teen Court Coordinator - 0.25 0.50 - 0.50 G12
City Marshal 1.00 1.00 1.00 - 1.00 MOC
Deputy City Marshal 2.50 2.25 2.25 - 2.25 MO
Total 17.50 17.75 18.25 - 18.25
Municipal Court Judges Division
Municipal Court Judge 1.00 1.00 1.00 - 1.00 EX
*Municipal Court Judge(PTNB) 0.50 0.50 0.50 - 0.50 PT20
Total 1.50 1.50 1.50 - 1.50
Fiscal Services Position Totals
Full Time Total 45.50 45.75 46.25 - 46.25
Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50
Fiscal Services Department Totals 46.00 46.25 46.75 - 46.75
277
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
General Government
City Secretary Division
City Secretary 1.00 1.00 1.00 - 1.00 EX
Deputy City Secretary 1.00 1.00 1.00 - 1.00 G20
Deputy Local Registrar 1.00 1.00 1.00 - 1.00 G13
Records Management Administrator 1.00 1.00 1.00 - 1.00 G19
Staff Assistant 1.00 1.00 1.00 - 1.00 G11
Historical Records Coordinator 0.50 0.50 0.50 - 0.50 G11
Total 5.50 5.50 5.50 - 5.50
Internal Audit Division
Internal Auditor 1.00 1.00 1.00 - 1.00 EX
Assistant City Internal Auditor 1.00 1.00 1.00 - 1.00 G20
Total 2.00 2.00 2.00 - 2.00
City Manager Division
City Manager 1.00 1.00 1.00 - 1.00 EX
Deputy City Manager 1.00 1.00 1.00 - 1.00 EX
Assistant City Manager 2.00 2.00 2.00 - 2.00 EX
Special Projects Coordinator 2.00 2.00 2.00 - 2.00 G21
Project Manager - Vertical Design & Construction 1.00 1.00 - - -
Neighborhood & Community Relations Coordinator 1.00 1.00 1.00 - 1.00 G20
Executive Assistant to the City Manager 1.00 1.00 1.00 - 1.00 G19A
Total 9.00 9.00 8.00 - 8.00
Economic Development Division
Economic Development Director 1.00 1.00 1.00 - 1.00 EX
Economic Development Manager 1.00 1.00 1.00 - 1.00 G24
Economic Development Coordinator - 1.00 1.00 - 1.00 G21
Total 2.00 3.00 3.00 - 3.00
Legal Division
City Attorney 1.00 1.00 1.00 - 1.00 EX
Deputy City Attorney 1.00 1.00 1.00 - 1.00 EX
Senior Assistant City Attorney 2.00 2.00 2.00 - 2.00 L25
Assistant City Attorney I 2.00 2.00 2.00 - 2.00 L22/L24
Real Estate Spec/Legal Assistant 1.00 1.00 1.00 - 1.00 G17
Legal Assistant I/II 3.00 3.00 3.00 - 3.00 G14/G15
Staff Assistant I 1.00 1.00 1.00 - 1.00 G11
*Summer Law Clerk 0.25 0.25 0.25 - 0.25 PT20
Total 11.25 11.25 11.25 - 11.25
Public Communications
Public Communications Director 1.00 1.00 1.00 - 1.00 EX
Public Communications Manager 1.00 1.00 1.00 - 1.00 G23
Broadcast Media Specialist 1.00 1.00 1.00 - 1.00 G19
Multi-Media Coordinator 2.00 2.00 2.00 - 2.00 G19
Marketing Manager 1.00 1.00 - - -
Public Communications Assistant 1.00 1.00 1.00 - 1.00 G16
Total 7.00 7.00 6.00 - 6.00
278
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Community Services Administration
Community Services Director 1.00 1.00 1.00 - 1.00 EX
Community Services Assistant Director 1.00 1.00 1.00 - 1.00 AD
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Total 3.00 3.00 3.00 - 3.00
Community Services Code Enforcement Division
Code Enforcement Supervisor 1.00 1.00 1.00 - 1.00 G17
Code Enforcement Officer 3.50 3.00 3.00 - 3.00 G14
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Total 5.50 5.00 5.00 - 5.00
Human Resources Division
Human Resources Director 1.00 1.00 1.00 - 1.00 EX
Human Resources Services Manager 1.00 1.00 1.00 - 1.00 G22
Compensation & Benefits Manager 1.00 1.00 1.00 - 1.00 G22
Compensation Analyst 1.00 1.00 1.00 - 1.00 G20
Training & Development Coordinator 1.00 1.00 1.00 - 1.00 G19
Human Resources Generalist I/II 2.00 2.00 2.00 - 2.00 G19/G20
Staff Assistant II/III 2.00 2.00 2.00 - 2.00 G13/G14
Total 9.00 9.00 9.00 - 9.00
Capital Projects Operations - -
Assistant Director Capital Projects - - 1.00 - 1.00 AD
Project Manager - Vertical Design & Construction - - 1.00 - 1.00 L26
Graduate Engineer II - - 1.00 - 1.00 L21
Engineer I - - 4.00 - 4.00 L22
Engineer II - - 1.00 - 1.00 L23
Senior Land Agent - - 1.00 - 1.00 G22
Land Agent - - 1.00 - 1.00 G21
Total - - 10.00 - 10.00
General Government Position Totals
Full Time Total 54.00 54.50 62.50 - 62.50
Temp/Seasonal & Part-Time Non-Benefitted Total 0.25 0.25 0.25 - 0.25
General Government Department Totals 54.25 54.75 62.75 - 62.75
General Fund Position Totals
Full Time Total 684.75 691.20 690.70 (1.00) 689.70
Temp/Seasonal & Part-Time Non-Benefitted Total 43.75 43.75 43.75 - 43.75
GENERAL FUND TOTALS 728.50 734.95 734.45 (1.00) 733.45
279
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
COURT SECURITY FEE FUND
Court Security Division
Deputy City Marshal 0.50 0.75 0.75 - 0.75 MO
Total 0.50 0.75 0.75 - 0.75
Court Security Fee Fund Position Totals
Full Time Total 0.50 0.75 0.75 - 0.75
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
COURT SECURITY FEE FUND TOTALS 0.50 0.75 0.75 - 0.75
JUVENILE CASE MANAGER FEE FUND
Juvenile Case Manager Division
Juvenile Case Manager 1.00 0.75 0.50 - 0.50 G16
Teen Court Coordinator 0.75 0.50 0.25 - 0.25 G12
Total 1.75 1.25 0.75 - 0.75
Juvenile Case Manager Fee Fund Position Totals
Full Time Total 1.75 1.25 0.75 - 0.75
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
JUVENILE CASE MANAGER FEE FUND TOTALS 1.75 1.25 0.75 - 0.75
HOTEL TAX FUND
Tourism Manager (Parks & Recreation Manager)- 0.80 0.80 - 0.80 G23
Recreation Supervisor - 1.00 1.00 - 1.00 G20
Event Specialist - 0.50 0.50 - 0.50 G12
Crew Leader - 0.50 0.50 - 0.50 G12
Groundsworker - 0.50 0.50 - 0.50 G10
Marketing Manager - - 1.00 - 1.00 G22
Parks Operations Supervisor - 0.50 0.50 (0.50) -
Grounds Worker - 0.50 0.50 (0.50) -
ED/Convention Marketing Manager - 1.00 1.00 1.00 UA
ED/Convention Sales Manager - 1.00 1.00 1.00 UA
ED/Convention Services Manager - 1.00 1.00 1.00 UA
ED/Director Of Conventions - 1.00 1.00 1.00 UA
ED/Director Sports & Tourism - 1.00 1.00 1.00 UA
ED/Sports & Events Manager - 1.00 1.00 1.00 UA
ED/Sports Marketing Manager - 1.00 1.00 1.00 UA
ED/Sports Services Manager - 1.00 1.00 1.00 UA
ED/Sr. Director Sports, Tourism, Events - 1.00 1.00 1.00 UA
Total - 13.30 14.30 (1.00) 13.30
Hotel Tax Fund Position Totals
Full Time Total - 13.30 14.30 (1.00) 13.30
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
HOTEL TAX FUND TOTALS - 13.30 14.30 (1.00) 13.30
280
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
COMMUNITY DEVELOPMENT FUND
Community Development Division
CD Analyst - Housing 1.00 1.00 1.00 - 1.00 G20
CD Analyst 2.00 2.00 2.00 - 2.00 G20
Code Enforcement Officer 0.50 1.00 1.00 - 1.00 G14
*Staff Assistant I/II - PTNB - 1.00 1.00 - 1.00 PT11/PT13
Total 3.50 5.00 5.00 - 5.00
Community Development Fund Position Totals
Full Time Total 3.50 4.00 4.00 - 4.00
Temp/Seasonal & Part-Time Non-Benefitted Total - 1.00 1.00 - 1.00
COMMUNITY DEVELOPMENT FUND TOTALS 3.50 5.00 5.00 - 5.00
NORTHGATE PARKING FUND
Northgate Parking Division
District Supervisor 1.00 1.00 1.00 - 1.00 G19
District Coordinator Crew Leader 2.00 2.00 2.00 - 2.00 G14
District Coordinator 4.00 4.00 4.00 - 4.00 G11
*District Specialist 2.00 2.00 2.00 - 2.00 PT06
Total 9.00 9.00 9.00 - 9.00
Northgate Parking Fund Position Totals
Full Time Total 7.00 7.00 7.00 - 7.00
Temp/Seasonal & Part-Time Non-Benefitted Total 2.00 2.00 2.00 - 2.00
NORTHGATE PARKING FUND TOTALS 9.00 9.00 9.00 - 9.00
281
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
ELECTRIC FUND
Operations Administration Division
Warehouse Operations Activity Center
Warehouse Supervisor 1.00 1.00 1.00 - 1.00 X4
Assistant Warehouse Supervisor 1.00 1.00 1.00 - 1.00 X3B
Warehouse Assistant 3.00 3.00 3.00 - 3.00 X1
*Warehouse Clerk-Temp/Seasonal 0.50 0.50 0.50 - 0.50 PT03
Total 5.50 5.50 5.50 - 5.50
Administration Activity Center
Director of Electric Utility 1.00 1.00 1.00 - 1.00 EX
Assistant Director of Electric Utility 2.00 2.00 2.00 - 2.00 EX
Utilities Admin. Mgr.1.00 1.00 1.00 - 1.00 X8
Electric System Data Analyst 2.00 2.00 2.00 - 2.00 X5
Accounting Assistant 1.00 1.00 1.00 - 1.00 G13
Staff Assistant II 2.00 2.00 2.00 - 2.00 G13
Total 9.00 9.00 9.00 - 9.00
Substations Divisions
Elec. Sub/ Metering Superintendent 1.00 1.00 1.00 - 1.00 U9
Substation Supervisor 1.00 1.00 1.00 - 1.00 U6
Metering Foreman 1.00 1.00 - 1.00 XU5
Metering and Relay Supervisor 1.00 1.00 - 1.00 U6
Metering Supervisor 1.00 - - - -
Relay Foreman - - - - -
Graduate Engineer I/II 1.00 1.00 1.00 - 1.00 L20/L21
Electrical Meters Technician 3.00 3.00 3.00 - 3.00 XU2
Electrical Relay Technician - 1.00 1.00 - 1.00 XU3
Electrical Substation Technician 5.00 4.00 4.00 - 4.00 XU2
Total 12.00 13.00 13.00 - 13.00
Utility Dispatch Operations
Electric Operations and T&D Superintendent 1.00 1.00 1.00 - 1.00 U9
Utility Dispatch Ops Supervisor 2.00 2.00 2.00 - 2.00 U3
Utility Dispatch Operator 8.00 8.00 8.00 - 8.00 U1A
Total 11.00 11.00 11.00 - 11.00
Electric Compliance
Electric Utilities Compliance Officer 1.00 1.00 1.00 - 1.00 U9
Electric Compliance/Records Coordinator 1.00 1.00 1.00 - 1.00 U6
Total 2.00 2.00 2.00 - 2.00
Engineering & Design
Electrical Project Coordinator 3.00 4.00 4.00 - 4.00 X4
Electric Proj Coord Supervisor 1.00 1.00 1.00 - 1.00 U6
Electrical Inspector Lead 1.00 1.00 1.00 - 1.00 X4
Line Locator 1.00 1.00 1.00 - 1.00 X3
Graduate Engineer I/II 1.00 1.00 1.00 - 1.00 L20/L21
GIS Technician 2.00 2.00 2.00 - 2.00 X3/X6
*Electric Utility Asst 0.50 0.50 0.50 - 0.50 PT04
Total 9.50 10.50 10.50 - 10.50
282
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
Energy Management Service
Energy Auditor 1.00 1.00 1.00 - 1.00 X3
Energy Coordinator 1.00 1.00 1.00 - 1.00 U6
Total 2.00 2.00 2.00 - 2.00
Electrical Transmission & Distribution Division
Elect Trans/Dist Foreman 6.00 6.00 6.00 - 6.00 XU4
Elect Trans/Dist Supervisor 4.00 4.00 4.00 - 4.00 U9
Planning Project Coordinator 1.00 1.00 1.00 - 1.00 U6
Troubleman/Line Technician 1.00 1.00 1.00 - 1.00 XU4
Line Technician 15.00 15.00 15.00 - 15.00 XU1
*Electric Utility Asst 0.50 0.50 0.50 - 0.50 PT04
Total 27.50 27.50 27.50 - 27.50
SCADA
SCADA Systems Analyst - Lead 1.00 1.00 1.00 - 1.00 U8
SCADA System Analyst 2.00 2.00 2.00 - 2.00 U7
Total 3.00 3.00 3.00 - 3.00
AMI
AMI Superintendent 1.00 1.00 1.00 - 1.00 U9
AMI Supervisor 1.00 1.00 1.00 - 1.00 U6
SCADA Analyst 1.00 1.00 1.00 - 1.00 U7
Meter Supervisor 1.00 1.00 1.00 - 1.00 U6
AMI Meter Technician - Lead 1.00 1.00 1.00 - 1.00 X4
AMI Meter Technician I/II 2.00 2.00 2.00 - 2.00 X2/X3
Total 7.00 7.00 7.00 - 7.00
Electric Fund Position Totals
Full Time Total 87.00 89.00 89.00 - 89.00
Temp/Seasonal & Part-Time Non-Benefitted Total 1.50 1.50 1.50 - 1.50
ELECTRIC FUND TOTALS 88.50 90.50 90.50 - 90.50
283
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
WATER FUND
Water Production Activity Center
Water Production Supervisor 1.00 1.00 1.00 - 1.00 G19
Lead Water Production Operator 1.00 1.00 1.00 - 1.00 G15
Water Production Operator 3.00 4.00 4.00 - 4.00 G14
Total 5.00 6.00 6.00 - 6.00
Water Distribution Activity Center
Director of Water/Wastewater Utility 1.00 1.00 1.00 - 1.00 EX
Assistant Director- Technical & Support Services 1.00 1.00 1.00 - 1.00 AD
Field Operations Manager 1.00 1.00 1.00 - 1.00 G22
Field Operations Supervisor 1.00 1.00 1.00 - 1.00 G19
Senior Regulatory Compliance Coordinator 1.00 1.00 1.00 - 1.00 G20
Water Services Program Coordinator 1.00 1.00 1.00 - 1.00 G19
Engineering Operation Manager 1.00 1.00 1.00 - 1.00 L26
Graduate Engineer I/II 1.00 1.00 1.00 - 1.00 L20/L21
Maintenance Supervisor 2.00 2.00 2.00 - 2.00 G20
GIS Analyst 1.00 1.00 1.00 - 1.00 G20
Crew Leader 9.00 9.00 9.00 - 9.00 G15
Power & Control Specialist 1.00 1.00 1.00 - 1.00 G19
Environmental Supervisor - 1.00 1.00 - 1.00 G19
Environmental Technician 3.00 3.00 3.00 - 3.00 G15
W/WW Systems Laborer 12.00 12.00 12.00 - 12.00 G11
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Total 37.00 38.00 38.00 - 38.00
Water Fund Position Totals
Full Time Total 42.00 44.00 44.00 - 44.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
WATER FUND TOTALS 42.00 44.00 44.00 - 44.00
284
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
WASTEWATER FUND
Wastewater Collection Activity Center
Environmental Technician 1.00 1.00 1.00 - 1.00 G15
Graduate Engineer II 1.00 1.00 1.00 - 1.00 L21
Maintenance Supervisor 1.00 1.00 1.00 - 1.00 G20
Crew Leader 3.00 3.00 3.00 - 3.00 G15
W/WW Systems Operator 11.00 11.00 11.00 - 11.00 G13
Total 17.00 17.00 17.00 - 17.00
Wastewater Treatment Activity Center
Asst Director of Water/Wastewater Utility 1.00 1.00 1.00 - 1.00 EX
Environmental Manager 1.00 - - - - G22
Asset Management Coordinator 1.00 1.00 1.00 - 1.00 G20
Plant Operations Manager 1.00 1.00 1.00 - 1.00 G23
Plant Operations Maintenance Supervisor 1.00 1.00 1.00 - 1.00 G20
WWTP Supervisor 1.00 2.00 2.00 - 2.00 G20
SCADA and Control Systems Supervisor 1.00 1.00 1.00 - 1.00 G22
Lead WWTP Operator 3.00 2.00 2.00 - 2.00 G15
W/W Plant Operator 13.00 12.00 12.00 - 12.00 G14
Lead Power & Control Supervisor 1.00 1.00 1.00 - 1.00 G20
Power & Control Specialist 3.00 3.00 3.00 - 3.00 G19
Staff Assistant II 1.00 1.00 1.00 - 1.00 G13
Laboratory Supervisor 1.00 1.00 1.00 - 1.00 G19
Lab Technician 2.00 2.00 2.00 - 2.00 G13
Total 31.00 29.00 29.00 - 29.00
Wastewater Fund Position Totals
Full Time Total 48.00 46.00 46.00 - 46.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
WASTEWATER FUND TOTALS 48.00 46.00 46.00 - 46.00
Water Services Position Totals
Full Time Total 90.00 90.00 90.00 - 90.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
WATER SERVICES DEPARTMENT TOTAL 90.00 90.00 90.00 - 90.00
285
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
SOLID WASTE FUND
Residential Collection Activity Center
Division Manager - Solid Waste 0.50 0.50 0.50 - 0.50 G22
Solid Waste Supervisor 1.00 1.00 1.00 - 1.00 G16
Crew Leader 1.00 1.00 1.00 - 1.00 G15
Solid Waste Equipment Operator 20.00 20.00 20.00 - 20.00 G13
Equipment Operator 2.00 3.00 3.00 - 3.00 G13
Recycling & Env Compliance Mgr.1.00 1.00 1.00 - 1.00 G21
Staff Assistant II 0.50 0.50 0.50 - 0.50 G13
Staff Assistant 0.50 0.50 0.50 - 0.50 G11
*Public Works Intern 0.50 0.50 0.50 - 0.50 PT06
Total 27.00 28.00 28.00 - 28.00
Commercial Collection Activity Center
Division Manager - Solid Waste 0.50 0.50 0.50 - 0.50 G22
Solid Waste Supervisor 1.00 1.00 1.00 - 1.00 G16
Crew Leader 1.00 1.00 1.00 - 1.00 G15
Staff Assistant II 0.50 0.50 0.50 - 0.50 G13
Staff Assistant 0.50 0.50 0.50 - 0.50 G11
Solid Waste Equipment Operator 10.00 10.00 10.00 - 10.00 G13
Total 13.50 13.50 13.50 - 13.50
Solid Waste Fund Position Totals
Full Time Total 40.00 41.00 41.00 - 41.00
Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50
SOLID WASTE FUND TOTALS 40.50 41.50 41.50 - 41.50
PROPERTY & CASUALTY FUND
Property & Casualty Insurance Division
Risk & Workforce Compliance Manager 0.50 0.50 0.50 - 0.50 G24
Safety Program Specialist 0.50 0.50 0.50 - 0.50 G19
Risk Mgmt Analyst 0.50 0.50 0.50 - 0.50 G20
Property Claims Staff Assistant 1.00 1.00 1.00 - 1.00 G13
Total 2.50 2.50 2.50 - 2.50
Property & Casualty Insurance Fund Position Totals
Full Time Total 2.50 2.50 2.50 - 2.50
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
PROPERTY & CASUALTY FUND TOTALS 2.50 2.50 2.50 - 2.50
EMPLOYEE BENEFITS FUND
Employee Benefits Division
Benefits Specialist 1.00 1.00 1.00 - 1.00 G16
Total 1.00 1.00 1.00 - 1.00
Employee Benefits Fund Position Totals
Full Time Total 1.00 1.00 1.00 - 1.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
EMPLOYEE BENEFITS FUND TOTALS 1.00 1.00 1.00 - 1.00
286
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
WORKER'S COMPENSATION FUND
Worker's Compensation Insurance Division
Risk & Workforce Compliance Manager 0.50 0.50 0.50 - 0.50 G24
Safety Program Specialist 0.50 0.50 0.50 - 0.50 G19
Risk Mgmt Analyst 0.50 0.50 0.50 - 0.50 G20
Total 1.50 1.50 1.50 - 1.50
Worker's Compensation Insurance Fund Position Totals
Full Time Total 1.50 1.50 1.50 - 1.50
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
WORKER'S COMPENSATION FUND TOTALS 1.50 1.50 1.50 - 1.50
UTILITY CUSTOMER SERVICE FUND
Utility Customer Service Activity Center
Utilities Office Manager 1.00 1.00 1.00 - 1.00 G22
Customer Service Supervisor 1.00 1.00 1.00 - 1.00 G20
Customer Service Coordinator 4.00 4.00 4.00 - 4.00 G16
Customer Service Rep. I/II/III 13.00 14.00 14.00 - 14.00 G10-G13
Total 19.00 20.00 20.00 - 20.00
Utility Customer Service Position Totals
Full Time Total 19.00 20.00 20.00 - 20.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
UTILITY CUSTOMER SERVICE FUND TOTALS 19.00 20.00 20.00 - 20.00
FLEET MAINTENANCE FUND
Fleet Services Parts Activity Center
Assistant Buyer 1.00 1.00 1.00 - 1.00 G14
Runner/Porter 1.00 1.00 1.00 - 1.00 G10
Warehouse Assistant 1.00 1.00 1.00 - 1.00 G11
*Warehouse Assistant 0.50 0.50 0.50 - 0.50 PT11
Total 3.50 3.50 3.50 - 3.50
Fleet Services Admin. Activity Center
Division Manager - Fleet Services 1.00 1.00 1.00 - 1.00 G23
Fleet Svcs Supervisor 1.00 1.00 1.00 - 1.00 G17
Fleet Equip Tech I/III 11.00 11.00 11.00 - 11.00 G14/G16
Staff Assistant I 1.00 1.00 1.00 - 1.00 G10
Total 14.00 14.00 14.00 - 14.00
Fleet Maintenance Fund Position Totals
Full Time Total 17.00 17.00 17.00 - 17.00
Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50
FLEET MAINTENANCE FUND TOTALS 17.50 17.50 17.50 - 17.50
287
Appendix C
Personnel List
* - Part Time Non-Benefited (PTNB) position
FY19
Actual
FY20
Revised
Budget
FY21
Approved
Base Budget
FY21
Approved
SLAs
FY21
Approved
Budget Pay Grade
DRAINAGE UTILITY FUND
Engineering Division
Environmental Inspector 1.00 1.00 1.00 - 1.00 G15
Total 1.00 1.00 1.00 - 1.00
Maintenance Division
Supervisor 2.00 2.00 2.00 - 2.00 G16
Crew Leader 1.00 1.00 1.00 - 1.00 G15
Equipment Operator 9.00 9.00 9.00 - 9.00 G13
GIS Technician 1.00 1.00 1.00 - 1.00 G14
Administrative Support Specialist 1.00 1.00 1.00 - 1.00 G15
Light Equipment Operator 3.00 3.00 3.00 - 3.00 G11
Total 17.00 17.00 17.00 - 17.00
Drainage Utility Fund Position Totals
Full Time Total 18.00 18.00 18.00 - 18.00
Temp/Seasonal & Part-Time Non-Benefitted Total - - - - -
DRAINAGE UTILITY FUND TOTALS 18.00 18.00 18.00 - 18.00
All Funds Full-time Total 973.50 997.50 997.50 (2.00) 995.50
All Funds Temp/Seasonal & Part-Time Non-Benefitted Total 48.25 49.25 49.25 - 49.25
ALL FUNDS TOTAL 1,021.75 1,046.75 1,046.75 (2.00) 1,044.75
288
Department Position Pay Grade
Minimum
Base Salary
Maximum Base
Salary
Police Police Officer PD00-PD04 54,038$ 79,580$
Police Sergant PDS -1 - PDSM-4 74,526 92,435
Police Lieutenant PDTA-1 - PDTN-4 91,874 109,928
Police Police Telecommunicator G14 35,402 53,102
Fire FD1-0 - FD1-15 52,416 65,869
Fire FD2-0 - FD2-9 69,160 76,556
Fire FD3-0 - FD3-10 80,371 95,630
Fire FD3B-0 - FD3B-10 80,371 95,638
Fire
Firefighter
Apparatus Operator/Paramedic II
Fire Captain
Accrediation/Deputy Fire Marshall
Battalion Chief FD4 88,117 119,567
City Marshal - Court Deputy City Marshal MO-0 - MO-9 60,362 78,770
City Marshal - Court City Marshal MOC-1 - MOC-6 90,272 104,645
Planning & Development Staff Planner 19 49,668 74,479
Planning & Development Senior Planner 21 56,855 85,281
Planning & Development Principal Planner 23 65,092 97,638
Planning & Development Planning Adminstrator 24 69,650 104,474
City Wide Graduate Engineer I - EIT L20 53,417 80,125
City Wide Graduate Engineer II - EIT L21 57,157 85,735
City Wide Assistant City Attorney I (Including Prosecutor)/Engineer I L22 61,158 91,736
City Wide Engineer II /Transportation Planning Coordinator L23 65,438 98,158
City Wide Assistant City Attorney II (Including Prosecutor)/Senior Engineer I L24 70,020 105,028
City Wide Assistant Sr. City Attorney I L25 74,920 112,381
City Wide Assistant Sr. City Attorney II/Senior Engineer II/Asst. City Engineer L26 80,165 120,248
City Wide City Engineer L27 85,777 128,664
City Wide PTNB PT01 - PT14 7,540 26,551
City Wide
PTNB -Associate Judge/Emergency Call Taker/Systems Consultant/Pool
Manager/Law Clerk/Intern-Engineer PT20 14,560 78,000
City Wide General Pay Scale G8 - G18 23,587 69,617
City Wide General Pay Scale G19 -G24 49,668 104,474
City Wide General Pay Scale SM/AD 79,401 153,335
Electric Administration Positions X1 - X8 29,931 100,738
Electric Lineman XU1 36,655 83,238
Electric Substation Tech/Metering Tech XU2 51,732 83,238
Electric Relay Tech XU3 55,869 89,898
Electric ESO/Uncertified (maximum 1 year)UX1A 45,032 51,938
Electric Elec. Systems Operator/ Certified UX1B 67,517 102,045
Electric Utility Ops Supervisor UX3 74,547 111,821
CITY OF COLLEGE STATION
PAY SCALES
FISCAL YEAR 2021
289
Appendix D
Revenue for Major Funds
Type Account Description FY19 Actual
FY20 Revised
Budget
FY20 Year-End
Estimate
FY21 Approved
Budget
Change in
Budget from
FY20 to FY21
GENERAL FUND REVENUES
Investment Earnings
Investment Income 757,250 322,155 250,329 290,000 90%
Investment Earnings Total 757,250 322,155 250,329 290,000 90%
Ad Valorem Taxes
Tax - Current Ad Valorem 26,317,143 30,417,278 30,192,727 31,179,213 103%
Tax - Delinquent Ad Valorem 41,820 (211,920) (199,737) (211,000) 100%
Tax - Penal/Interest Ad Valorem 73,560 45,115 65,494 50,000 111%
Ad Valorem Taxes Total 26,432,523 30,250,473 30,058,484 31,018,213 103%
Sales Tax
Tax - Local Sales Tax 29,955,649 26,936,433 28,368,293 25,046,386 93%
Tax - Mixed Drink 777,391 608,253 585,427 574,000 94%
Sales Tax Total 30,733,040 27,544,686 28,953,720 25,620,386 93%
Other Taxes
Tax - Natural Gas Franchise 533,132 474,132 527,961 475,000 100%
Tax - Oil & Gas Franchise 27,573 - - - 0%
Tax - Telecable Franchise 969,372 896,544 888,222 900,000 100%
Tax - Telephone Franchise 638,085 341,839 471,738 400,000 117%
Tax - Use of Streets 57,461 75,574 77,586 70,000 93%
Tax -BTU Franchise 354,582 376,153 376,153 343,400 91%
Other Taxes Total 2,580,206 2,164,243 2,341,659 2,188,400 101%
Charges for Services - General Government
CSO -Certificate Searches 48,475 35,688 38,016 36,000 101%
CSO - Notary Fee 30 24 24 20 83%
CSO - Postage/Certificate Mail 472 256 472 500 195%
CSO - Xerox/Repro Charges - - - 150 100%
General Government Total 48,977 35,968 38,512 36,670 102%
Charges for Services - Police Department
Police - Arrest Fees 62,733 49,783 50,735 56,000 112%
Police- Escort Services 2,900 2,500 2,800 7,000 280%
Police - False Alarms 9,978 10,688 10,242 9,000 84%
Police - Police Reports 8,370 6,919 7,835 8,000 116%
Police - Records Check 314 140 162 - 0%
Police - Unclaimed Money 924 - - - 0%
Police Department Total 85,220 70,029 71,774 80,000 114%
Charges for Services - Fire Department
Fire - EMS Athletic Standbys 30,580 28,035 28,035 45,000 161%
Fire - EMS Transport - Emergicon 1,998,137 2,103,282 2,066,376 2,100,000 100%
Fire - EMS Transport (County)286,571 286,571 293,314 285,000 99%
Fire - Auto Fire Alarm 10,300 4,464 8,470 10,000 224%
Fire - Auto Hood Test 1,100 650 800 1,000 154%
Fire - Daycare Centers 1,350 450 1,050 1,000 222%
Fire - Fire Sprinkler/Standpipe 12,900 14,333 14,632 14,000 98%
Fire - Foster Homes 420 210 270 - 0%
Fire - Fuel Line Leak 2,800 4,800 5,100 5,000 104%
Fire - Health Care Facilities 1,350 450 900 1,000 222%
Fire - Nursing Homes 450 - - - 0%
Fire - Travel Fee-Outside City 13 - - - 0%
Fire Department Total 2,345,971 2,443,245 2,418,948 2,462,000 101%
Charges for Services - Planning & Development Dept
P&DS - OFO Fees 10,125 - - - 0%
P&DS - Misc Fees 424,625 320,437 335,555 250,000 78%
Planning & Development Total 434,750 320,437 335,555 250,000 78%
290
Appendix D
Revenue for Major Funds
Type Account Description FY19 Actual
FY20 Revised
Budget
FY20 Year-End
Estimate
FY21 Approved
Budget
Change in
Budget from
FY20 to FY21
Charges for Services - Community Services
CS - Administration Fees 1,560 120 120 - 0%
CS - Mowing Charges 24,592 1,169 1,169 - 0%
Community Services Total 26,152 1,289 1,289 - 0%
Charges for Services - Parks & Recreation
PARD - Recreation Programs 35,897 - - 39,000 100%
PARD - Tournament Fees 93,116 66,200 66,200 50,000 76%
PARD - Heritage Programs 1,929 - - 5,100 100%
PARD - Grave Open/Close Fee 200 - 125 200 100%
PARD - Post Burial Fees 24,200 20,700 18,900 20,000 97%
PARD - Aquatics-Jr Lifeguard 1,200 - - 2,000 100%
PARD - Aquatics-Lifeguard Train 6,752 62 124 10,000 16129%
PARD - Southwood Pool Rec Programs 35,496 - - - 0%
PARD - Thomas Pool Rec Programs 100 - - - 0%
PARD - Adamson Lagoon Rec Programs 186,838 2,083 2,083 185,000 8881%
PARD - Swim Lessons Rec Programs 80,858 25 25 48,000 192000%
PARD - Water Fitness Rec Programs 1,500 - - 1,500 100%
PARD - Swim Team Rec Programs 27,825 - - 12,000 100%
PARD - Senior Center Rec Programs 10,290 510 510 5,300 1039%
PARD - Lincoln Center Rec Programs 69,688 24,614 24,578 75,000 305%
PARD - National Center Rec Programs 5,055 1,816 1,856 30,000 1652%
PARD - SW Ctr Comm Rec Programs - - - - 0%
PARD - RE Meyer Ctr Rec Programs 2,361 6,490 6,490 5,000 77%
PARD - Adult Softball Rec Programs 72,872 20,900 20,300 30,000 144%
PARD - Adult Volleyball Rec Programs 16,535 8,000 8,000 10,000 125%
PARD - Youth Basketball Rec Programs 44,475 31,522 31,522 10,000 32%
PARD - Youth Flag Football Rec Programs 11,652 13,400 13,400 25,000 187%
PARD - Youth Volleyball Rec Programs 7,599 (15,000) (760) - 0%
PARD - Adult Kickball Rec Programs 9,449 1,660 1,660 10,000 602%
PARD - Challenger Sports Rec Programs 375 1,375 1,375 - 0%
PARD - Tennis Instruction Rec Programs 28,860 12,020 12,020 15,000 125%
PARD - Ultimate Frisbee Rec Programs 1,816 - - - 0%
PARD - Adult Basketball Rec Programs - 600 600 - 0%
PARD - Camps & Clinics - 15,000 - 2,000 13%
PARD - Youth Tennis - - - 1,000 100%
PARD - Xtra Education Rec Programs 17,550 2,465 1,425 45,000 1826%
Parks & Recreation Total 794,487 214,442 210,433 636,100 297%
Charges for Services Total 3,735,556 3,085,411 3,076,511 3,464,770 112%
Fines & Penalties
Gen Gov't - Fines/Penalties-Parking 2,650 - - 1,000 100%
Court - City Omni 11,079 11,815 11,343 14,000 118%
Court - Court Dismissal Fees 8,735 7,340 6,470 7,000 95%
Court - Expungement Fee 7,620 7,190 8,180 1,000 14%
Court - FTA Warrant Services - - 75 - 0%
Court - General Admin Fees 41,010 39,080 34,113 36,000 92%
Court - Notary Fees 150 24 48 - 0%
Court - Teen Court Admin Fees 360 269 269 - 0%
Court - Time Pmt Fee/Unreserved 15,763 10,713 11,202 18,000 168%
Court - Warrant Service Fee 50,106 25,123 28,251 53,000 211%
Court - Fines/Penalties-Bond Forfeits 3,102 - - - 0%
Court - Fines/Penalties-Chld Safety Fd 37,140 30,635 28,400 30,000 98%
Court - Fines/Penalties-ChldSafeT Seat 10,268 25,846 22,202 15,000 58%
Court - Fines/Penalties-CityPrkg Fines 61,785 28,620 29,672 41,000 143%
Court - Fines/Penalties-CivilPrkg Fine 158 44,630 47,710 - 0%
Court - Fines/Penalties-Miscellaneous 2,086,688 1,699,359 1,669,003 1,610,000 95%
Court - Fines/Penalties-Traffic Fines 25,695 24,352 21,366 23,000 94%
Fines & Penalties Total 2,362,308 1,954,995 1,918,303 1,849,000 95%
291
Appendix D
Revenue for Major Funds
Type Account Description FY19 Actual
FY20 Revised
Budget
FY20 Year-End
Estimate
FY21 Approved
Budget
Change in
Budget from
FY20 to FY21
Licenses & Permits
Gen Gov't - License/Permit-Mixed Drink 60,535 44,253 58,235 50,000 113%
Gen Gov't - License/Permit-Cr Acc Bus Reg 200 100 150 - 0%
PD - License/Permit-Child Safe Prog 101,884 98,821 93,769 89,000 90%
PD - License/Permit-Taxi 1,445 730 730 1,000 137%
PD - License/Permit-Itinerant Vend 5,915 1,525 1,740 4,000 262%
PD - License/Permit-Livestock Per 455 210 455 - 0%
PD- License/Permit-Trans Ntwk Comp - - - 1,000 100%
Fire - License/Permit-Ambulance Lic 1,000 2,950 350 2,000 68%
Fire - License/Permit-Fire Burn 6,100 500 3,150 1,000 200%
P&DS - Contractor Reg 38,283 31,981 34,275 33,000 103%
P&DS - Permits 1,390,171 1,550,259 1,617,697 1,150,000 74%
CS - Rental Registration 15,775 8,850 10,905 10,000 113%
PARD-Lic/Per-Vendor - Adult Softball 1,648 - - - 0%
PARD-Lic/Per-Vendor - Southwood Center 2,753 3,500 3,500 - 0%
PARD-Lic/Per-Vendor - Adult Softball 7,077 554 554 - 0%
Licenses & Permits Total 1,633,240 1,771,986 1,825,509 1,341,000 76%
Other Revenue
Gen Gov't - Restitution 285 70 70 - 0%
Gen Gov't - Misc Operating Revenues 46,410 424 667 1,000 236%
Fiscal - Other Fees-Credit Card Conven 56,596 87,305 36,235 50,000 57%
Fiscal - Misc Operating Revenues 63 - - - 0%
Police - SRO Reimbursement 5,425 806 806 2,000 248%
PD - Misc Operating Revenues 141,565 109,763 99,144 135,000 123%
P&DS - Mineral Interest Royalty 2,364 2,441 1,464 2,000 82%
PARD - Rentals-Ball fields 41,440 38,198 16,060 24,240 63%
PARD - Rentals-Park Pavilions 39,685 24,290 6,700 40,400 166%
PARD - Rentals-WPC Amphitheater 24,182 11,923 7,023 17,170 144%
PARD - Concessions-WPC - - - 7,575 100%
PARD - Misc Operating Revenues 69,550 26,286 14,456 3,030 12%
PARD - Rentals-Southwood Pool 5,990 250 - 7,575 3030%
PARD - Rentals-Thomas Park Pool 200 - - - 0%
PARD - Rentals-Adamson Lagoon 36,767 8,000 (2,006) 38,380 480%
PARD - Concessions-Adamson Pool 17,740 - - 18,000 100%
PARD - Rentals-SW Center-Teen - 929 - - 0%
PARD - Rentals-SW Center-Community 11,274 - 464 15,000 100%
PARD - Rentals-Lincoln Center 3,137 8,000 3,365 - 0%
PARD - Rentals-Lincoln Center 17,630 - - 28,280 100%
PARD - Lick Creek Nature Center 105 2,000 1,750 - 0%
PARD - Rentals-R.E.Meyer Center 1,769 4,570 1,500 - 0%
PARD - Concessions-Adult Softball - - - 10,100 100%
Other Revenue Total 522,176 325,254 187,763 399,750 123%
Intergovernmental
Gen Gov't - Grants-Federal - 49,154 - - 0%
PD - Grants-Federal 57,311 - 50,773 - 0%
PD - Grants-State 8,854 41,650 41,650 - 0%
PD - Other Intergovtal-Reimb Costs 25,883 7,765 7,765 - 0%
Fire - Grants-Federal - 199,178 241,266 344,361 173%
Fire - Other Intergovtal-Reimb Costs 344,411 224,858 319,867 225,000 100%
Fire - Training Reimbursement 910 1,131 1,131 1,000 88%
Fire - Task Force Reimbursement 141,137 2,457 4,915 15,300 623%
PARD - Grants-Federal - Senior Center 7,000 3,500 3,500 7,000 200%
Intergovernmental Total 585,506 529,692 670,865 592,661 112%
Utility Transfer
Utility Transfer-Electric 8,181,018 8,603,000 8,603,000 9,641,000 112%
Utility Transfer-Solid Waste 785,000 850,000 850,000 1,641,000 193%
Utility Transfer-Wastewater 1,625,386 1,865,000 1,865,000 1,840,000 99%
Utility Transfer-Water 1,600,935 1,738,000 1,738,000 1,785,000 103%
Utility Transfer Total 12,192,339 13,056,000 13,056,000 14,907,000 114%
292
Appendix D
Revenue for Major Funds
Type Account Description FY19 Actual
FY20 Revised
Budget
FY20 Year-End
Estimate
FY21 Approved
Budget
Change in
Budget from
FY20 to FY21
Misc Non-Operating
Gen Gov't - Cash Over/Short 18,292 30,588 30,591 - 0%
Gen Gov't - Reimbursed Expenses - - 10,300 9,000 100%
Gen Gov't - Fiber Lease Income - - 20,000 18,000 100%
Gen Gov't - Sale of Scrap Metal 53,569 9,732 10,300 9,000 92%
Gen Gov't - Misc Nonoperating Revenue 533,214 230,760 80,000 72,000 31%
Fiscal - Collection Service Fees 419 256 772 1,000 391%
Fire - Reimbursed Expenses 24,704 3,101 15,450 14,000 451%
PARD - Reimbursed Expenses 1,235 525 5,665 5,722 1090%
Transfer In-Community Dev Fd 5,914 10,000 10,000 - 0%
Transfer In-Property Casualty Fund 15,700 - - - 0%
Transfer In-Wolf Pen Creek TIF Fd 11,812 - - - 0%
Transfer In-Hotel Tax Fd 974,219 773,378 773,378 206,806 27%
Transfer In-NG Parking Fd - - - 300,000 100%
Transfer In-Empl Benefit Fd 79,420 75,000 75,000 77,250 103%
Transfer In-Fleet Repl Fd - 2,662,500 2,662,500 2,192,500 82%
Transfer In-IT Repl Fund - 209,027 209,027 274,505 131%
Transfer In-Equip Replace Fd - 197,112 197,112 135,712 69%
Transfer In-Streets CIP Fd 358,856 350,000 350,000 - 0%
Transfer In-Drainage Fd 102,010 103,030 103,030 104,040 101%
G&A Transfer In-Park Escrow Fd 36,212 32,414 32,414 18,115 56%
G&A Transfer In-Rec Programs 145,919 202,716 202,716 148,906 73%
G&A Transfer In-Spring Creek - 3,431 3,431 3,617 105%
G&A Transfer In-Electric Fd 1,460,104 1,484,379 1,484,379 1,739,306 117%
G&A Transfer In-Water Fd 841,150 838,196 838,196 951,193 113%
G&A Transfer In-Wastewater Fd 613,544 651,753 651,753 758,583 116%
G&A Transfer In-Solid Waste Fd 682,176 753,499 753,499 872,455 116%
G&A Transfer In-NG Parking Fd 75,084 76,232 76,232 91,191 120%
G&A Transfer In-Gen Gov CIP Fd 118,773 177,786 177,786 201,772 113%
G&A Transfer In-Parks CIP Fd 36,213 32,415 32,415 18,115 56%
G&A Transfer In-Streets CIP Fd 462,819 578,132 578,132 582,862 101%
G&A Transfer In-Elec CIP Fd 48,944 75,640 75,640 67,293 89%
G&A Transfer In-Water CIP Fd 111,918 119,984 119,984 139,189 116%
G&A Transfer In-WW CIP Fd 111,918 233,444 233,444 216,576 93%
G&A Transfer In-Drainage Fd 430,430 537,279 537,279 505,185 94%
G&A Transfer In-Rdway Mnt Fd 137,130 159,467 159,467 176,430 111%
G&A Transfer In-Rdway Mnt Fd - - - 5,887 100%
Misc Non-Operating Total 7,491,699 10,611,777 10,509,892 9,916,210 93%
General Fund Total 89,025,843 91,616,671 92,849,036 91,587,390 100%
HOTEL TAX FUND REVENUES
Hotel/Motel Tax Revenue 5,772,984 3,226,703 3,226,703 1,880,670 58%
Investment Income 429,199 199,683 199,683 2,983 1%
Misc Non-Operating Revenue 234,049 12,000 12,000 87,800 732%
Hotel Tax Fund Total 6,436,232 3,438,386 3,438,386 1,971,453 57%
DEBT SERVICE FUND REVENUES
Tax - Current Ad Valorem 20,303,107 21,246,328 21,246,328 21,222,848 100%
Tax - Delinquent Ad Valorem 31,050 60,000 60,000 - 0%
Tax - Penal/Interest Ad Valorem 57,227 40,000 40,000 - 0%
Investment Income 224,138 150,000 85,000 100,000 67%
* Memorial Cemetery Fund 272,855 281,596 281,596 467,985 166%
Debt Service Fund Total 20,888,377 21,777,924 21,712,924 21,790,833 100%
* Transfers in from other funds
293
Appendix D
Revenue for Major Funds
Type Account Description FY19 Actual
FY20 Revised
Budget
FY20 Year-End
Estimate
FY21 Approved
Budget
Change in
Budget from
FY20 to FY21
DRAINAGE FUND REVENUES
Investment Income 38,223 22,000 15,000 6,000 27%
Sales-Resident-Nontax 1,957,053 2,377,000 2,377,000 2,377,000 100%
Sales-Commer-Nontax 464,504 558,000 558,000 558,000 100%
Forfeitures-Discounts-Penalty 21,289 20,000 16,000 20,000 100%
Transfer In-Fleet Repl Fd - 230,000 230,000 181,000 79%
Transfer In-Fleet Repl Fd - - - 12,450 100%
Drainage Fund Total 2,481,069 3,207,000 3,196,000 3,154,450 98%
ROADWAY MAINTENANCE FUND REVENUES
Sales - Residential/Non-Taxable 1,940,017 2,060,000 2,060,000 2,060,000 100%
Sales - Residential-Multi 1,810,543 1,940,000 1,940,000 1,940,000 100%
Sales - Commercial/Taxable 839,726 880,000 880,000 880,000 100%
Investment Income 42,948 16,000 8,800 - 0%
Forfeiture/Discounts/Penalties 35,481 34,000 34,000 34,300 101%
Roadway Maintenance Fund Total 4,668,715 4,930,000 4,922,800 4,914,300 100%
ELECTRIC FUND REVENUES
Sales - Residential/Taxable 59,283,356 58,920,710 60,088,265 58,914,000 100%
Sales - Commercial/Taxable 31,240,766 31,475,310 30,290,290 30,762,000 98%
Sales - Commercial/Non-Taxable 11,827,646 11,607,150 11,935,081 11,826,000 102%
Sales - Security Lights 91,614 90,000 91,268 92,000 102%
Sales - Other 14,051 10,000 14,744 10,000 100%
Other Fees - Pole Contact and Use 215,684 193,100 207,339 210,000 109%
Forfeiture/Discounts/Penalties 969,354 927,200 900,000 1,000,000 108%
Other Fees - Connect Fees 362,172 300,000 184,685 309,000 103%
Investment Income 1,138,264 1,079,900 437,846 108,170 10%
Insurance Reimbursement 290 - - - 0%
Reimbursed Expenses (808) 100,000 127,478 100,000 100%
Cash Over/Short (231) - - - 0%
Collection Service Fees 10,079 9,800 8,382 9,000 92%
Sale of Scrap Metal 37,953 10,000 20,512 10,000 100%
Misc Operating Revenue 2,995,372 4,000,000 3,461,165 4,000,000 100%
Misc Non-Operating Revenue 203 - 1,081 - 0%
Other Non-Operating Street Lights Xfr 1,090,000 495,320 495,320 500,273 101%
Transfer In-Electric CIP Fd 13,037,570 23,227,000 - 24,553,000 106%
Transfer In-Fleet Repl Fd - 90,000 90,000 616,000 684%
G&A Tr In-Water Fd 375,203 333,959 333,959 398,614 119%
G&A Tr In-WW Fd 346,982 308,333 308,333 353,662 115%
Electric Fund Total 123,045,030 133,177,782 108,995,748 133,771,719 100%
WATER FUND REVENUES
Sales - Residential/Non-Taxable 8,867,520 10,063,200 10,427,257 9,972,000 99%
Sales - Commercial/Non-Taxable 6,438,848 7,352,000 7,075,171 7,306,000 99%
Sales-Commercial-Effluent 118,396 - 1,500 - 0%
Other Fees - Connect Fees 173,069 95,900 97,751 100,000 104%
Sales-Water Taps 299,601 252,200 381,476 376,000 149%
Other Fees-Fire Flow 5,400 5,200 5,700 - 0%
Forfeiture/Discounts/Penalties 144,764 139,800 80,445 90,000 64%
Other Fees-Misc Operating Rev 8,050 7,400 1,875 1,000 14%
Investment Income 140,944 109,000 76,990 10,000 9%
Collection Service Fees 3 - - - 0%
Lease Income 4,269 5,700 4,269 5,000 88%
Sale of Scrap Metal 13,182 15,800 - 10,000 63%
Misc Non-Operating Revenue 27,500 27,000 28,489 27,000 100%
Transfer In-W CIP Fd 4,777,426 14,237,059 - 6,249,268 44%
Transfer In-W Imp Fee Fd 301,933 290,000 290,000 295,000 102%
Transfer In-Fleet Repl Fd - 170,000 170,000 255,000 150%
Water Fund Total 21,361,005 32,770,259 18,640,923 24,696,268 75%
294
Appendix D
Revenue for Major Funds
Type Account Description FY19 Actual
FY20 Revised
Budget
FY20 Year-End
Estimate
FY21 Approved
Budget
Change in
Budget from
FY20 to FY21
WASTEWATER FUND REVENUES
Sales - Residential/Non-Taxable 15,399,694 15,350,500 15,891,023 15,152,000 99%
Sales - Commercial/Non-Taxable 3,049,244 3,027,100 2,799,364 3,049,000 101%
Sales-Sewer Taps 139,900 124,100 144,100 100,000 81%
Investment Income 287,910 128,900 235,411 12,000 9%
Sp Assm/Impact Fees 216 - - - 0%
Forfeiture/Discounts/Penalties 160,376 148,100 100,000 100,000 68%
Sale of Scrap Metal 890 20,000 - 7,500 38%
Transfer In-WW CIP Fd 10,243,572 13,915,971 - 14,528,000 104%
Transfer In-WW Imp Fee Fd 328,881 1,176,000 1,176,000 2,180,000 185%
Transfer In-Fleet Repl Fd - 190,000 190,000 920,000 484%
Wastewater Fund Total 29,623,429 34,080,671 20,535,898 36,048,500 106%
SOLID WASTE FUND REVENUES
Sales - Residential/Taxable 6,625,389 6,890,932 6,890,932 6,890,933 100%
Sales - Residential/Non-Taxable 36,940 39,068 39,068 39,068 100%
Sales - Commercial/Taxable 3,253,830 3,401,233 3,401,234 3,401,234 100%
Sales - Commercial/Non-Taxable 593,656 595,467 595,467 595,467 100%
Sales - State Surcharge 667 606 605 605 100%
Rent-Rolloff Ctr-Nt 11,055 10,100 10,100 10,100 100%
Rent-Rolloff Ctr-Tx 3,003 3,000 3,000 - 0%
Forfeiture/Discounts/Penalties 87,994 84,169 69,861 84,169 100%
Other Fees-Taxable 47,925 39,390 39,390 39,390 100%
Other Fees-Nontaxable 7,115 4,415 4,415 4,415 100%
Misc Nonoperating Revenue (258) - - - 0%
Sales-Other-Recycling 453 500 500 500 100%
Invest Income-BVSWMA 352,963 353,850 353,850 354,050 100%
Investment Income 38,767 37,000 24,535 37,093 100%
Collection Svc Fees 3,326 3,320 3,576 3,576 108%
Sale of Scrap Metal 1,893 1,000 1,000 - 0%
Transfer In-Fleet Repl Fd - 790,000 790,000 1,860,000 235%
Solid Waste Fund Total 11,064,717 12,254,050 12,227,533 13,320,600 109%
Major Funds Revenue Total 308,594,416 337,252,743 286,519,248 331,255,513 98%
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 www.cstx.gov.
295
Appendix E
ARTICLE V
THE BUDGET
City Charter, 12th Edition
Amended November 6, 2018
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
City Charter as amended Nov 6, 2018 Page 13 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
296
Section 52. After such further hearing, the City Council may insert the additional item or items, and make
the increase or increases, to the amount in each case indicated by the published notice, or to a lesser
amount; but where it shall increase the total proposed expenditures, it shall also provide for an increase
in the total anticipated revenue to at least equal such total proposed expenditures.
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 City Charter as amended Nov 6, 2018 Page 14 proceeds
of the contingent appropriation shall be disbursed only by transfer to other departmental appropriation,
the spending of which shall be charged to the departments or activities for which the appropriations are
made.
Estimated Expenditures Shall Not Exceed Estimated Resources
Section 59. The total estimated expenditures of the general fund and debt fund shall not exceed the total
estimated resources of each fund. The City Council may by ordinance amend the budget during a fiscal
year if one of the following conditions exists:
1. If during the fiscal year the City Manager certifies that there are available for appropriation
revenues in excess of those estimated in the budget, the City Council, by ordinance, may make
supplemental appropriations for the year up to the amount of such excess. Before approval, the
297
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.
298
Appendix F
FISCAL AND BUDGETARY
POLICY STATEMENTS
1. 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 regarding 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. More detailed policy guidelines in the following policy manuals maintained by the Finance Department:
1. ACCOUNTING OPERATIONS POLICY
2. PURCHASING POLICY
3. EMERGENCY OPERATIONS POLICY – FISCAL SERVICES
4. FIXED ASSET POLICY
5. MISCELLANEOUS FISCAL SERVICES POLICY
6. UTILITY CUSTOMER SERVICE POLICY
7. INVESTMENT POLICY & STRATEGY
8. CONTINUING DISCLOSURE
2. OPERATING BUDGET
2.1. 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 Finance Department
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
299
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 before presentation to 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.
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.
2.1. 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.
2.2. DEVELOPMENT OF AN APPROVED BUDGET.
.
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.
b. The budget review process shall include Council participation in the development of each of the
four segments of the approved budget and two public hearings 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.
2.3. ADOPTION.
Upon the presentation of a proposed budget document to the Council, the Council shall call and publicize two
public hearings. 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.
2.4. 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.
2.5. BUDGET REPORTING.
Periodic financial reports will be prepared to monitor and control the budget.. Summary financial reports will be
presented to the City Manager and City Council quarterly as soon as possible, preferably 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
300
understand the big picture budget status.
2.6. CONTROL.
Operating expense control is addressed in Section 4 of these Policies.
2.7. 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 $100,000 must be expressly approved 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?
3. REVENUE MANAGEMENT.
3.1. OPTIMUM CHARACTERISTICS.
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 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. 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 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
301
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.
3.2. OTHER CONSIDERATIONS.
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.
4. 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. The City Manager may justify a tax rate that is different
from the current tax rate. The justification will be based on City Council directions, needs arising
from debt service, or other conditions as may arise from time to time.
3.3. 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.
3.4. 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 may be classified as “full cost recovery,” “partial
cost recovery I,” “partial cost recovery II” and “minimal cost recovery,” based upon City Council policy.
1. Full fee support (80-100%) will be obtained from enterprise operations such as utilities, solid
waste service, landfill, cemetery and licenses and permits.
2. Partial fee support I (50-80%) will be generated by charges for emergency medical services,
miscellaneous licenses and fines, and all adults’ sports programs.
3. Partial fee support II (20%-50%) will be generated by charges for youth programs and activities.
4. Minimum fee support (0-20%) will be obtained from other parks, recreational and cultural
programs and activities.
3.5. 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.
302
3.6. 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.
3.7. Unmetered City of College Station Street Light Costs.
The electric power cost related to the unmetered City of College Station 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.
3.8. 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 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 9% franchise fee. The final total transfer amount will not
exceed 9% of total estimated operating revenues.
2. Water, Wastewater, and Solid Waste Funds – This transfer will be made in accordance with the following
two methods, not to exceed 10% of the total estimated operating revenues for these Funds:
1. In-Lieu-of-Franchise Fee. In-lieu-of-franchise fee will be included as part of the rate
computation at 10% 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 10% of total Fund
Equity.
3.9. INTERGOVERNMENTAL REVENUES.
The City will not be reliant on intergovernmental revenues (grants). 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.
3.10. REVENUE MONITORING.
Revenues as they are received will be regularly compared to budgeted revenues and variances will be investigated.
4. EXPENDITURE CONTROL
4.1. 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, with the following exceptions:
1. Inter-fund transfers involving an internal replacement fund; in the case of funds being moved to
or from any of the replacement funds (IT, Equipment, or Fleet),
2. Corrections or de-minimis amounts as outlined in the Transfer Policy maintained in the
MISCELLANEOUS FISCAL SERVICES POLICY
303
3. Budget appropriation amendments at lower levels of control shall be made in accordance with
the applicable administrative procedures.
4. As the Water and Wastewater Funds are operationally one fund, transfers between these two
funds are considered administrative in nature as long as they are net budget neutral.
4.2. 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.
4.3. CENTRAL CONTROL.
Modifications within the operating categories (salaries, supplies, maintenance, services, capital etc.) are detailed
in the Transfer Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY
4.4. 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 division of Finance Department, 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 central procurement card policy or the department’s internal control procedures.
4.5. 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 PURCHASING POLICY maintained by the Finance Department 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.
5. RISK MANAGEMENT.
The City will aggressively pursue every opportunity to provide for the public’s and City employees’ safety and to
manage its risks. The goal shall be to minimize the risk of loss of resources through liability claims with an emphasis
on safety programs. All reasonable options will be investigated to finance risks. Such options may include risk
transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon actuarial
determinations and not be used for purposes other than for financing losses.
6. REPORTING.
Summary reports will be prepared showing actual expenditures as compared to the original and revised budgets
and prior year expenditures.
304
7. CAPITAL BUDGET AND PROGRAM
7.1. 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 Finance Department with the
involvement of responsible departments.
7.2. 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.
7.3. 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. Future replacement and maintenance for capital items should also be projected for the next five years after
the project is placed into service
7.4. 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.
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.
7.5. REPORTING.
Periodic financial reports will be prepared to enable the Department Directors to manage their capital budgets
and to enable the Finance Department to monitor and control the capital budget as authorized by the City
Manager.
8. CAPITAL MAINTENANCE & REPLACEMENT
To address that deferred maintenance and not anticipating replacement costs increases future capital
requirements, the City policy is the following.
8.1. 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.
8.2. 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.
305
8.3. 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.
9. REPLACEMENT FUNDS.
The City has a major investment in its Information Technology, fleet of vehicles, 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 funds 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.
9.1. INFORMATION TECHNOLOGY REPLACEMENT (IT).
The City will maintain a schedule for the replacement of IT equipment and will establish charges assigned to
departments to account for the cost of that replacement in accordance with the details in the IT Replacement
Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY.
9.2. FLEET REPLACEMENT.
The City will maintain a schedule for the replacement of IT equipment and will establish charges assigned to
departments to account for the cost of that replacement in accordance with the details in the Fleet and Ghost
Fleet Replacement Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY.
9.3. EQUIPMENT REPLACEMENT.
The City will maintain a schedule for the replacement of IT equipment and will establish charges assigned to
departments to account for the cost of that replacement in accordance with the details in the Equipment
Replacement Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY.
10. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
10.1. ACCOUNTING
The general ledger is the collection of all asset, liability, net assets, revenue and expense accounts. It is used to
accumulate all financial transactions and is supported by subsidiary ledgers that provide details for certain
accounts. The general ledger is the foundation for the accumulation of data and production of reports. The
Director of Fiscal Service under the direction of the City’s Chief Financial Officer is responsible for establishing the
structure for the City’s Chart of Accounts and maintaining the General Ledger and necessary Subsidiary Ledgers
for the accumulation of data and the production of accounting reports. Maintenance of both the General Ledger
system and Chart of Accounts includes ensuring that procedures are in place to properly record financial
transactions and report the City’s financial position.
10.2. 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
306
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.
2. In conjunction with their review, the Chief Financial Officer or his designee 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.
3. 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.
4. 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.
5. CITY INTERNAL AUDITOR.
Pursuant to Article III, Section 30 of the City Charter, the City map appoint an officer of the City to
be the City Internal Auditor. The internal auditor will assist management in preventing, detecting
and deterring fraud by monitoring the design and proper functioning of internal control policies
and procedures. The internal auditor may conduct performance audits, special investigations,
and special studies under the direction of the City Council or Audit Committee.
11. FINANCIAL REPORTING.
11.1. 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.
11.2. INTERNAL REPORTING.
The Finance 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.
307
12. ASSET MANAGEMENT
12.1. 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.
12.2. 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.
13. 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. Fixed Asset accounting will be maintained in accordance with the FIXED
ASSET POLICY by the Finance Department.
14. 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.
308
15. DEBT MANAGEMENT
15.1. 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.
15.2. 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.. 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.
15.3. 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.
15.4. CERTIFICATES OF OBLIGATION,
CO’s will be used to fund capital assets determined by City Council. . 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 twenty (20) years when the asset is of a nature that its anticipated useful life exceeds 20 years.
15.5. METHOD OF ISSUANCE.
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.
15.6. 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.
15.7. ANALYSIS OF FINANCING ALTERNATIVES
The Finance Department 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.
309
15.8. 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 Finance Department, 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 in accordance
with the INVESTMENT POLICY & STRATEGY and CONTINUING DISCLOSURE POLICY maintained by the Finance
Department.
15.9. FEDERAL REQUIREMENTS.
The City will maintain procedures to comply with arbitrage rebate and other Federal requirements.
15.10. 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.
16. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS
16.1. 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 Section 17.
17. OPERATING RESERVES/FUND BALANCES
17.1. GENERAL FUND
The unobligated fund balance in the General Fund should be at least 18% of the annual budgeted General Fund
expenses. This percentage is the equivalent of approximately 65 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.
17.2. ENTERPRISE FUNDS
The working capital (current assets less current liabilities) in the enterprise funds should be maintained at 18% of
total operating expenses or the equivalent of approximately 65 days. Cash and Investments alone should be
equivalent to 30 days of operations.
17.3. HOTEL TAX FUND
The Hotel Tax Fund balance should be at least 18% 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.
310
17.4. INTERNAL SERVICE FUNDS
The Internal Service Funds will attain and retain fund balance/working capital balances appropriate for the fund.
17.5. FLEET MAINTENANCE AND UTILITY CUSTOMER SERVICE
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, therefore no stated minimum fund balance is required.
17.6. INSURANCE FUNDS
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.
17.7. REPLACEMENT FUNDS
The Replacement Funds 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.
17.8. 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, or designee, is authorized to write-off
uncollectible accounts that are delinquent for more than 365 days, if the proper delinquency procedures have
been followed.
18. CAPITAL PROJECT AND DEBT SERVICE FUNDS.
18.1. CAPITAL PROJECTS FUNDS
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.
18.2. DEBT SERVICE FUND
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 8.33% (one month) of
average budgeted expenditures (in line with IRS guidelines).
19. INTERNAL CONTROLS
19.1. WRITTEN PROCEDURES.
Wherever possible, written procedures will be established and maintained by the Finance Department 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.
311
19.2. DEPARTMENT DIRECTORS’ RESPONSIBILITIES.
Department Directors are the City Manager Designee for their department. The Finance Director also serves as
the Chief Financial Officer’s designee. 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.
19.3. INTERNAL REVIEWS/AUDITS.
The Finance Department 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.
312
Appendix G‐1
Land Area and General Statistics
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:
Total registered voters (November 2019):114,542
Registered voters voting in last municipal election
(November 2019):6,741
% of registered voters voting in last municipal election
(November 2019):5.89%
Miles of streets
Centerline Miles (CoCS, TXDoT, TAMU, Private & County)579.84
Centerline Miles maintained by City 348.56
0.00
10.00
20.00
30.00
40.00
50.00
60.00
1938 1940 1950 1960 1970 1980 1995 2010 2020
Area in Square Miles
313
Population 2020 *123,968
Count 2019 122,738
2018 119,871
2017 117,686
2016 109,895
2015 106,465
2014 102,117
2010 93,583
2000 67,890
1990 52,456
1980 37,296
1970 17,676
1960 11,396
Sex and Age
Male 51.2%
Female 48.8%
Under 5 years ##5.3%
5 to 9 years ##4.4%
10 to 14 years ##4.4%
15 to 19 years ##14.1%
20 to 24 years ##28.2%
25 to 34 years ##14.9%
35 to 44 years ##9.3%
45 to 54 years ##6.9%
55 to 59 years ##3.1%
60 to 64 years ##2.8%
65 to 74 years ##4.0%
75 to 84 years ##1.9%
85 years and older ##0.6%
Median Age 22.8
Race
White ##64.5%
Black or African American ##7.4%
Hispanic or Latino ##15.6%
American Indian and Alaska Native ##0.2%
Asian ##10.4%
Native Hawaiian and Other Pacific Islander ##0.0%
Some other race 52 0.2%
Two or more races ##1.7%
Appendix G‐2
Population and Demographic Estimates
Source: U.S. Census Bureau, 2014‐2018 American Community Survey
* Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of
Planning and Development Services as of July 2020.
314
TOTAL NUMBER NUMBER PERCENT
YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED
2011 48,638 45,769 2,869 5.9%
2012 49,095 46,554 2,541 5.2%
2013 50,998 48,513 2,485 4.9%
2014 52,092 50,007 2,085 4.0%
2015 54,834 53,098 1,736 3.2%
2016 56,997 55,062 1,935 3.4%
2017 58,042 56,261 1,781 3.1%
2018 60,167 58,454 1,713 2.8%
2019 61,507 59,812 1,695 2.8%
2020* 62,563 59,964 2,599 4.2%
Appendix G‐3
Primary Labor Force for College Station 2011 ‐ 2020
Source: Texas Workforce Commission
* Data reflects labor force and employment through August 2020.
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
40,000
42,000
44,000
46,000
48,000
50,000
52,000
54,000
56,000
58,000
60,000
62,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020*
Total Labor Force and Unemployment
TOTAL LABOR FORCE PERCENT UNEMPLOYED
315
Civilian Labor Force Occupations for College Station
Civilian employed population 16 years and over:##
Management, professional, and related occupations ##51.2%
Service occupations ##15.7%
Sales and office occupations ##20.4%
Construction, extraction, maintenance and repair occupations ##4.9%
Production, transportation, and material moving occupations ##7.8%
Source: U.S. Census Bureau, 2014‐2018 American Community Survey 5‐year Estimate
Households
Less than $10,000 ##15.4%
$10,000 to $14,999 ##6.9%
$15,000 to $24,999 ##11.8%
$25,000 to $34,999 ##9.5%
$35,000 to $49,999 ##11.0%
$50,000 to $74,999 ##12.7%
$75,000 to $99,999 ##10.8%
$100,000 to $149,999 ##12.4%
$150,000 to $199,999 ##3.8%
$200,000 or more ##5.6%
Median household income (dollars) $42,964
Mean household income (dollars) $69,839
Families
Less than $10,000 ##6.1%
$10,000 to $14,999 ##2.2%
$15,000 to $24,999 ##6.2%
$25,000 to $34,999 ##7.3%
$35,000 to $49,999 ##10.0%
$50,000 to $74,999 ##14.2%
$75,000 to $99,999 ##14.9%
$100,000 to $149,999 ##21.4%
$150,000 to $199,999 ##7.3%
$200,000 or more ##10.5%
Median household income (dollars) $81,415
Mean household income (dollars) $106,367
Non‐family Households
Median household income (dollars) $23,529
Mean household income (dollars) $36,277
Mean travel time to work (minutes) 16
Source: U.S. Census Bureau, 2014‐2018 American Community Survey 5‐year Estimate
(in 2018 Inflation‐Adjusted Dollars)
Appendix G‐4
Economic Characteristics
Income and Benefits for College Station
316
UNIVERSITY
YEAR ENROLLMENT
2010 49,129
2011 49,861
2012 50,227
2013 53,548
2014 56,948
2015 58,993
2016 60,898
2017 63,287
2018 64,126
2019 64,300
Source: Texas A&M University DARS Enrollment Profile database. As of August 2020, preliminary Fall 2020 enrollment
data was not available.
Appendix G‐5
Texas A&M University Enrollment 2010 ‐ 2019
44,000
49,000
54,000
59,000
64,000
TAMU Enrollment
Established in 1876, Texas A&M
University became the first public higher
education institution in Texas.
The College Station campus posted a Fall
2019 enrollment of 64,300, remaining
the largest university in Texas and among
national leaders.
Students are enrolled in one of 10
colleges and 75 departments. Texas
A&M has the largest engineering school
in the U.S.
317
Appendix G‐6
City of College Station Principal Taxpayers
Percent of
2020 Total Assessed
College Station ‐ Top 10 Taxpayers Type of Business Assessed Valuation Valuation
CPP College Station I, LLC Housing $65,123,615 0.66%
FujiFilm Diosynth Biotechnologies Texas LLC Biotechnology 61,927,359 0.62%
The Standard at College Station LLC Apartments 58,070,200 0.59%
Sterling‐A&M High Rise LLC Housing 56,483,315 0.57%
Post Oak Mall ‐ College Station LLC Retail Mall 54,563,371 0.55%
Woodridge College Station Phase II, LLC Apartments 52,217,999 0.53%
Weinberg Israel Housing 51,990,954 0.52%
Woodridge College Station I, LLC Apartments 49,763,388 0.50%
Culpepper Family, LP Apartments 48,825,450 0.49%
SW Meadows Point, LP Housing 48,172,628 0.49%
$547,138,279 5.51%
Top 5 Commercial Taxpayers * Type of Business Assessed Valuation Valuation
Post Oak Mall ‐ College Station LLC Retail Mall $54,563,371 0.55%
Century Square Commercial Venture LLC Mixed Use Retail 46,600,138 0.47%
HEB;H E Butt Store Prop CO #1 Retail 36,364,314 0.37%
Wal‐Mart Real Estate Business Trust Retail 34,643,897 0.35%
Brixmor Holdings 1 SPE LLC Retail 28,323,543 0.29%
$200,495,263 2.02%
Top 5 Industrial Taxpayers * Type of Business Assessed Valuation Valuation
FujiFilm Diosynth Biotechnologies Texas LLC Biotechnology $61,927,359 0.62%
FujiFilm Diosynth Biotech TX LLC Biotechnology 23,525,103 0.24%
Dealer Computer Services Inc. Retail 26,070,733 0.26%
AT&T Mobility LLC Telecommunications 6,642,208 0.07%
Lawson Properties II LLC Manufacturing 4,440,949 0.04%
$122,606,352 1.24%
Source: Brazos County Appraisal District
*Taxpayers may own additional land that is not classified as commercial or industrial therefore the value is not picked
up on the commercial and industrial value report.
318
Total Value
Year Permits Value Permits Value Permits Value Permits Value
2011 971 124,132,135$ 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 1,953 177,627,344$ 461 103,143,722$ 2,414 280,771,066$
2019 486 110,629,289$ 86 80,770,448$ 963 66,194,830$ 1,535 257,594,566$
2020** 342 116,237,469$ 61 75,899,376$ 363 36,857,688$ 766 228,994,533$
** Year‐to‐date totals through July 2020
Source:The City of College Station, Planning and Development Services
** Year‐to‐date totals through July 2020
Appendix G‐7
City of College Station Construction Permits
Last Ten Calendar Years
Other
Construction*
* Starting in 2019, all new pools, remodels/renovations, new roofs, demolitions, slab only and other improvements are reported under "Other
Construction". These permits were previously reported under Residential and Commercial.
Commercial
Construction
Residential
Construction
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.
$‐
$100
$200
$300
$400
$500
$600
0
500
1,000
1,500
2,000
2,500
3,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020**Permit RevenueMillionsNumber of PermitsConstruction Permits per Calendar Year
Residential Commercial Other Total Value
319
Appendix G‐8
City of College Station Court Statistics
(by Quarter: April 2020 through June 2020)
Collection rate:$227.93 per case to the City
$309.68 per case total
Cases disposed/cases filed:5,905 cases disposed, 2,720 cases filed
Number of search warrants issued:75
Email decisions to arraingements:641 email decisions versus 1 adult arraignments
Number of repeat offenses:0
Number of non‐appearances by Juveniles and Parents:0
Length of time:
Days from offense date to bench trial date:135
Days from offense date to jury trial date:0
Average age of cases disposed (in days):34.68
320
PARK NAME
TYPESTATUSACREAGEPARK ZONEPARKING SPACESPLAY UNITSEXERCISE STATIONPAVED TRAILUNPAVED TRAILOPEN SPACEPAVILIONPICNIC UNITPONDRESTROOMSHELTERSOCCER FIELDSOFTBALL FIELDBASEBALL FIELDBASKETBALL COURTSWIMMING POOLTENNIS COURTVOLLEYBALL COURTSPLASH PADAnderson Neighborhood Developed 8.95 6 33 1 No Yes No Yes No Yes No Yes Yes No No No Yes No No No No
Art & Myra Bright Neighborhood Developed 11.92 4 0 2 No Yes No Yes No Yes No No Yes No No No No No No No No
Barracks Neighborhood Developed 8.38 15 6 0 Yes Yes No No No Yes No No Yes No No No Yes No No Yes No
Bee Creek & Arboretum Community Developed 44.51 6 0 4 No Yes Yes Yes Yes Yes No Yes Yes No Yes No No Yes Yes Yes No
Billie Madely Neighborhood Developed 5.06 2 2 0 No No Yes No No No No No No No No No No No No No No
Brian Bachmann Community Developed 42.21 5 566 1 No No No Yes Yes Yes No Yes Yes Yes No Yes Yes Yes Yes Yes No
Bridgewood Neighborhood Developed 1.35 13 0 0 No Yes No No No Yes No No No No No No No No No No No
Brison Neighborhood Developed 8.07 6 10 0 No Yes No Yes No No No No No No No No No No No No No
Brothers Pond Neighborhood Developed 16.28 5 0 2 Yes Yes No Yes No Yes Yes No Yes No No No Yes No No No No
Carter's Crossing Neighborhood Developed 8.54 4 0 0 No Yes No No No Yes No No Yes No No No No No No No No
Castlegate Neighborhood Developed 8.26 13 0 2 Yes Yes No Yes No Yes Yes No Yes No No No Yes No Yes No No
Castlerock Neighborhood Developed 6.04 10 0 3 No Yes No Yes No Yes No No Yes No No No No No No No No
College Station Cemetery Cemetery Developed 19.44 6 0 0 No No No No No No Yes No No No No No No No No No No
Cove of Nantucket Neighborhood Developed 3.39 12 0 0 No Yes No No No No No No No No No No No No No No No
Creek View Neighborhood Developed 4.37 10 0 1 Yes Yes No Yes No Yes No No Yes NoNoNoNoNoNoNoNo
Crescent Pointe Neighborhood Developed 5.06 4 0 0 Yes Yes No No No No No No No No No No No No No No No
Cy Miller Neighborhood Developed 2.77 3 0 0 No Yes No Yes No Yes Yes No Yes No No No No No No No No
Eastgate Neighborhood Developed 2.28 2 0 0 No No No Yes No No No No No No No No No No No No No
Edelweiss Neighborhood Developed 10.93 5 11 2 No Yes No Yes No Yes No No Yes No No No Yes No No Yes No
Edelweiss Gartens Neighborhood Developed 14.14 10 0 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No
Emerald Forest Neighborhood Developed 4.84 8 0 1 No Yes No No No Yes No No No No No No Yes No No No No
Etonbury Neighborhood Developed 1.13 13 0 0 No Yes No Yes No Yes No No Yes No No No No No No No No
First Down Neighborhood Developed 0.97 16 0 0 No Yes No No No No Yes No No No No No No No No No No
Gabbard Neighborhood Developed 10.75 6 0 2 No Yes No Yes No Yes Yes No Yes No No No No No No No No
Georgie K Fitch Neighborhood Developed 11.15 5 0 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No
Greens Prairie Reserve Neighborhood Undeveloped 7.05 12 0 0 No Yes No No NoNoNoNoNoNoNoNoNoNoNoNoNo
Huntington Trail Neighborhood Undeveloped 18.08 9 0 0
Jack & Dorothy Miller Neighborhood Developed 10.01 5 0 4 No Yes No Yes No Yes No No Yes No No No Yes No NoNoNo
John Crompton Community Developed 14.48 7 50 1 No Yes No No Yes Yes Yes Yes Yes No No No Yes No No No No
Lemontree Community Developed 17.31 6 38 1 No Yes No Yes No Yes No Yes No No Yes No Yes No No No No
Lick Creek Community Developed 523.44 11 60 0 No Yes Yes No No Yes No Yes Yes No No No No No No No No
Lions Neighborhood Developed 1.42 2 10 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No
Longmire Neighborhood Developed 3.24 5 0 0 No Yes No No No Yes No No No No No No NoNoNoNoNo
Luther Jones Neighborhood Developed 1.56 6 0 0 No No No Yes No No No No No No YesNoNoNoNoNoNo
Memorial Cemetery Cemetery Developed 56.58 16 23 0 No No No No No No Yes No No No No No No No No No No
Merry Oaks Neighborhood Developed 4.50 2 0 2 No Yes No Yes No Yes No No No No No No Yes No No No No
Midtown Reserve Neighborhood Undeveloped 6.09 9 0 0 No No No No No No No No No No No No No No No No No
Northgate Neighborhood Developed 1.86 1 0 0 No Yes No Yes No Yes No No Yes No No No No No No No No
Oaks Community Developed 7.92 2 0 1 No Yes No Yes Yes Yes No Yes Yes No No No Yes No No Yes No
Parkway Neighborhood Developed 2.35 2 0 2 No Yes No Yes No Yes No No No No No No NoNoNoNoNo
Pebble Creek Neighborhood Developed 10.74 11 0 2 No Yes No Yes No No No No No NoNoNoNoNoNoNoNo
Phillips Neighborhood Developed 3.74 13 0 0 No Yes No No No Yes No No Yes No No No No No No NoNo
Reatta Meadows Neighborhood Developed 3.00 10 0 4 Yes Yes No Yes No Yes No No Yes No No No No No No No No
Richard Carter Neighborhood Developed 7.31 2 0 0 No Yes No Yes No Yes No No YesNoNoNoNoNoNoNoNo
Sandstone Neighborhood Developed 15.74 8 48 1 Yes Yes No Yes No Yes No No Yes No No No Yes No No No No
Smith Tract Neighborhood Undeveloped 13.60 4 0 0
Sonoma Neighborhood Undeveloped 6.82 10 0 0
Southern Oaks Neighborhood Developed 14.90 10 0 2 No Yes Yes Yes No Yes No No Yes No No No Yes No No No No
Southwest Neighborhood Developed 8.42 6 0 0 Yes Yes No No No Yes Yes No Yes No NoNoNoNoNoNoNo
Steeplechase Community Developed 11.60 5 0 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No
Stephen C. Beachy Central Community Developed 51.57 3 297 1 Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes No Yes Yes Yes
Summit Crossing Neighborhood Undeveloped 9.32 4 0 0
Texas Independence Ballpark Community Undeveloped 68.76 9 0 0
Mabel Clare Thomas Neighborhood Developed 11.20 2 19 5 Yes Yes No Yes No Yes No No Yes No No No Yes No Yes No No
University Community Developed 10.01 2 0 2 No Yes No Yes No Yes Yes No Yes No No No No No No No No
Veterans Park & Athletic Complex Community Developed 148.75 4 1419 1 No Yes No Yes Yes Yes No Yes Yes Yes Yes No No No No No No
W.A. Tarrow Community Developed 23.59 6 319 3 No Yes No Yes No Yes No Yes Yes No No Yes Yes No No No Yes
Wallace Lake Neighborhood Developed 1.84 13 20 0 Yes Yes No Yes No No No No No No No No No No No No No
Wildwood Neighborhood Developed 28.71 11 0 0 No Yes No No No No No No No No No No No No No No No
Windwood Neighborhood Developed 1.43 4 0 2 No Yes No Yes No Yes No No Yes No No NoNoNoNoNoNo
Wolf Pen Creek Community Developed 63.83 3 174 3 Yes Yes No Yes Yes Yes Yes Yes Yes No No No No No No No No
Woodcreek Neighborhood Developed 6.57 8 0 1 No Yes No No No Yes No No No No No No Yes No No Yes No
Woodland Hills Neighborhood Developed 14.99 9 0 3 No Yes No Yes No Yes No No Yes No No No No No No No No
Total (Neighborhood)48 369.12 2.98
Total (Community) 13 1027.98 8.31
Total (Cemetery) 2 76.02
Total (Developed) 56
Total (Undeveloped) 7
Grand Total* 61 61 1397.10 11.30
* Cemeteries are not included in totals
Appendix G‐9
Acreage per 1,000 residents
Acreage per 1,000 residents
Parks System Inventory
321
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
Debt Service Fund X
Non‐Major Governmental Funds
Economic Development Fund X
Efficiency Time Payment Fund X X
Spring Creek Local Government Fund X
Capital Projects Funds
General Gov't Projects Fund X
Parks Projects Fund
Streets Projects Fund X
Special Revenue Funds
Hotel Tax Fund X X X
Community Development Fund X 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
Court Security Fee Fund X
Juvenile Case Manager Fee Fund X
Truancy Prevention Fee Fund
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 X
Wastewater Projects Fund X XX
Internal Service Funds
Insurance Funds X
Fleet Replacement Fund X X
IT Replacement Fund X X
Equipment Replacement Fund X X
Fleet Maintenance Fund X X
Utility Customer Service Fund X X
Appendix G‐10
City of College StationFund/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.
322
Appendix H ‐ Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2009*
PRINCIPAL - $3,335,000
Streets - $595,000; Traffic Signals and Safety System Improvements - $455,000;
Park Projects $1,535,000; Fire Station #6 - $750,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-21 175,000 4.000%3,500 178,500 178,500
Interest 3,500
*These bonds were included in the FY17 GOB Refunding.
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
2-15-21 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
Interest 129,600
323
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
2-15-21 160,000 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
Interest 807,422
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
2-15-20 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 1,025,000
Interest 542,975
*Denotes bifurcated maturity.
324
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
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
Interest 1,811,609
*Denotes bifurcated maturity.
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
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 1,291,500
Interest 731,575
*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.
325
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
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
Interest 2,938,513
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
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 2,229,375
Interest 1,731,475
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.
Refunding of Series 2006 (GOB, CO & URB) and portion of 2005A (URB)
326
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
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 1,831,463
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
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 4,060,450
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.
Refunding of Series 2006 (GOB), Series 2007 (GOB, CO and URB), and portions of Series 2008 (GOB and
CO)
327
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
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 4,549,953
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
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 2,890,925
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.
Refunding of Series 2009 (GOB and CO)
328
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2020 Refunding
PRINCIPAL - $15,355,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE
ON
PAYMENT
DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-21 1,060,000 5.000% 383,875 1,443,875
8-15-21 357,375 357,375 1,801,250 14,295,000
2-15-22 1,150,000 5.000% 357,375 1,507,375
8-15-22 328,625 328,625 1,836,000 13,145,000
2-15-23 1,235,000 5.000% 328,625 1,563,625
8-15-23 297,750 297,750 1,861,375 11,910,000
2-15-24 1,335,000 5.000% 297,750 1,632,750
8-15-24 264,375 264,375 1,897,125 10,575,000
2-15-25 1,420,000 5.000% 264,375 1,684,375
8-15-25 228,875 228,875 1,913,250 9,155,000
2-15-26 1,515,000 5.000% 228,875 1,743,875
8-15-26 191,000 191,000 1,934,875 7,640,000
2-15-27 1,615,000 5.000% 191,000 1,806,000
8-15-27 150,625 150,625 1,956,625 6,025,000
2-15-28 1,720,000 5.000% 150,625 1,870,625
8-15-28 107,625 107,625 1,978,250 4,305,000
2-15-29 1,830,000 5.000% 107,625 1,937,625
8-15-29 61,875 61,875 1,999,500 2,475,000
2-15-30 1,955,000 5.000% 61,875 2,016,875
8-15-30 13,000 13,000 2,029,875 520,000
2-15-31 520,000 5.000% 13,000 533,000 533,000
Interest 4,386,125
Refunding of Series 2010 (GOB and CO); Series 2011 (CO)
329
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
2-15-21 1,285,000 4.000%25,700 1,310,700
8-15-21 1,310,700 0
Interest 25,700
**These bonds were included in the FY17 GOB Refunding.
330
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2012
PRINCIPAL - $16,415,000*
Electric Projects - $8,000,000; Water Projects - $3,000,000; Wastewater Projects - $6,000,000; Debt Issuance Costs - $215,000
*Due to the premium and discount received on this debt issue, the City only had to issue $16.415 million in bonds.
Total Debt proceeds received = $17.215 million. Premium of $800,000 was paid to the City.
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
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 2,734,825
331
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates 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
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 2,185,709
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.
332
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates 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
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 8,756,126
.
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.
333
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
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 5,261,528
.
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.
334
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
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 17,586,372
.
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, $57,725,000 in bonds were issued.
Total debt proceeds received were $63,840,000. A premium of $6,115,000 was paid to the City.
335
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
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 11,879,119
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, $37,380,000 in bonds were issued.
Total debt proceeds received were $38,755,000. A premium of $1,375,000 was paid to the City.
336
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2019
PRINCIPAL - $74,510,000*
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-21 3,145,000 5.000%1,466,425 4,611,425
8-15-21 1,387,800 1,387,800 5,999,225 68,845,000
2-15-22 3,305,000 5.000%1,387,800 4,692,800
8-15-22 1,305,175 1,305,175 5,997,975 65,540,000
2-15-23 3,470,000 5.000%1,305,175 4,775,175
8-15-23 1,218,425 1,218,425 5,993,600 62,070,000
2-15-24 3,655,000 5.000%1,218,425 4,873,425
8-15-24 1,127,050 1,127,050 6,000,475 58,415,000
2-15-25 3,840,000 5.000%1,127,050 4,967,050
8-15-25 1,031,050 1,031,050 5,998,100 54,575,000
2-15-26 4,030,000 5.000%1,031,050 5,061,050
8-15-26 930,300 930,300 5,991,350 50,545,000
2-15-27 3,015,000 5.000%930,300 3,945,300
8-15-27 854,925 854,925 4,800,225 47,530,000
2-15-28 3,175,000 5.000%854,925 4,029,925
8-15-28 775,550 775,550 4,805,475 44,355,000
2-15-29 3,320,000 4.000%775,550 4,095,550
8-15-29 709,150 709,150 4,804,700 41,035,000
2-15-30 3,455,000 4.000%709,150 4,164,150
8-15-30 640,050 640,050 4,804,200 37,580,000
2-15-31 3,590,000 4.000%640,050 4,230,050
8-15-31 568,250 568,250 4,798,300 33,990,000
2-15-32 3,730,000 4.000%568,250 4,298,250
8-15-32 493,650 493,650 4,791,900 30,260,000
2-15-33 3,895,000 4.000%493,650 4,388,650
8-15-33 415,750 415,750 4,804,400 26,365,000
2-15-34 4,055,000 4.000%415,750 4,470,750
8-15-34 334,650 334,650 4,805,400 22,310,000
2-15-35 4,195,000 3.000%334,650 4,529,650
8-15-35 271,725 271,725 4,801,375 18,115,000
2-15-36 4,325,000 3.000%271,725 4,596,725
8-15-36 206,850 206,850 4,803,575 13,790,000
2-15-37 4,465,000 3.000%206,850 4,671,850
8-15-37 139,875 139,875 4,811,725 9,325,000
2-15-38 4,590,000 3.000%139,875 4,729,875
8-15-38 71,025 71,025 4,800,900 4,735,000
2-15-39 4,735,000 3.000%71,025 4,806,025
4,806,025
Interest 26,428,925
Street Projects - $7,711,000; Parks Projects - $8,464,000; General Government Projects - $22,925,000;
Water Projects $13,006,000; Wastewater Projects - $24,994,000; Electric Projects - $4,200,000
*Due to the premium and discount received on this debt issue, $74,510,000 in bonds were issued.
Total debt proceeds received were $81,300,000. A premium of $6,790,000 was paid to the City.
337
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2020
PRINCIPAL - $21,055,000*
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-21 755,000 5.000%453,551 1,208,551
8-15-21 366,216 366,216 1,574,767 20,300,000
2-15-22 855,000 5.000%366,216 1,221,216
8-15-22 344,841 344,841 1,566,056 19,445,000
2-15-23 905,000 5.000%344,841 1,249,841
8-15-23 322,216 322,216 1,572,056 18,540,000
2-15-24 950,000 5.000%322,216 1,272,216
8-15-24 298,466 298,466 1,570,681 17,590,000
2-15-25 1,000,000 5.000%298,466 1,298,466
8-15-25 273,466 273,466 1,571,931 16,590,000
2-15-26 1,050,000 5.000%273,466 1,323,466
8-15-26 247,216 247,216 1,570,681 15,540,000
2-15-27 1,105,000 5.000%247,216 1,352,216
8-15-27 219,591 219,591 1,571,806 14,435,000
2-15-28 880,000 5.000%219,591 1,099,591
8-15-28 197,591 197,591 1,297,181 13,555,000
2-15-29 930,000 5.000%197,591 1,127,591
8-15-29 174,341 174,341 1,301,931 12,625,000
2-15-30 975,000 5.000%174,341 1,149,341
8-15-30 149,966 149,966 1,299,306 11,650,000
2-15-31 1,025,000 5.000%149,966 1,174,966
8-15-31 124,341 124,341 1,299,306 10,625,000
2-15-32 1,070,000 3.000%124,341 1,194,341
8-15-32 108,291 108,291 1,302,631 9,555,000
2-15-33 1,100,000 3.000%108,291 1,208,291
8-15-33 91,791 91,791 1,300,081 8,455,000
2-15-34 1,130,000 3.000%91,791 1,221,791
8-15-34 74,841 74,841 1,296,631 7,325,000
2-15-35 1,160,000 2.000%74,841 1,234,841
8-15-35 63,241 63,241 1,298,081 6,165,000
2-15-36 1,185,000 2.000%63,241 1,248,241
8-15-36 51,391 51,391 1,299,631 4,980,000
2-15-37 1,205,000 2.000%51,391 1,256,391
8-15-37 39,341 39,341 1,295,731 3,775,000
2-15-38 1,230,000 2.000%39,341 1,269,341
8-15-38 27,041 27,041 1,296,381 2,545,000
2-15-39 1,260,000 2.125%27,041 1,287,041
8-15-39 13,653 13,653 1,300,694 1,285,000
2-15-40 1,285,000 2.125%13,653 1,298,653
Interest 6,829,220
Street Projects - $380,000; Parks Projects - $660,000; General Government Projects - $1,170,000;
Water Projects $2,960,000; Wastewater Projects - $18,115,000
*Due to the premium and discount received on this debt issue, $21,055,000 in bonds were issued.
Total debt proceeds received were $23,285,000. A premium of $2,544,210,000 was paid to the City.
338
339
Appendix I 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.
General and Administrative (G&A) Transfers
• 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.
Interfund Transfers
• This section includes both transfers into
the General Fund as well as transfers out
of the General Fund to other funds.
• 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.
• 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. There are also transfers in
from Hotel Tax Fund for work performed
by Parks Staff to support HOT activities
and for Public Communications HOT
marketing projects. The expenditures for
these items will be incurred in the General
Fund at 100%, so a transfer is included
from the Hotel Tax Fund to the General
Fund.
Public Agency Funding
• 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.
• Due to the COVID-19 pandemic, the FY21
budgets for several agencies were
reduced.
• See appendix J – Outside Agency Funding
for further detail on the FY21 funding
requests.
Consulting Services
• This section details the consulting firms
that represent the various interests that
the Council has determined benefit the
citizens.
Capital Outlay/Project Transfers
• 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.
• Notes the transfer to General Government
CIP for the New City Hall.
Other
• Covers items that are transferred out of
the General Fund for purposes not
mentioned above.
• Replacement purchases scheduled for
FY21 for computer hardware, vehicles,
and mobile video cameras are included
here. There expenditures are offset by
transfers in from IT Replacement Fund,
Fleet Replacement Fund, and Equipment
Replacement Fund that are noted in the
Interfund section of this appendix above.
• There are also minor non-operating
expenditures for FY21 for $11,500
340
FY20 FY20 FY21
FY19 Revised Year-End Approved
Actual Budget Estimate Budget
INTERFUND TRANSFERS
Transfer In-Community Dev Fd (5,914)$ (10,000)$ -$ -$
Transfer In-Hotel Tax Fd - HOT Funded Projects (974,219) (72,267) - (95,006)
Transfer In-Hotel Tax Fd - Parks Staff - (188,406) (160,960) (75,000)
Transfer In-Hotel Tax Fd - Public Comm Mktg - (144,872) (144,872) (36,800)
Transfer In-Hotel Tax Fd - From Tournaments to Parks Programs - (100,000) - -
Transfer In-Hotel Tax Fd - SE Park Equipment (50%) One-time - (216,500) - -
Transfer In-Hotel Tax Fd - Groundsworker/Crew Leader (50%) Recurring - (51,333) - -
Transfer In-Property Casualty Fund (15,700) -
Transfer In-Wolf Pen Creek TIF (11,812) - - -
Transfer In-Empl Benefit Fd (79,420) (75,000) (75,000) (77,250)
Transfer In-Fleet Replacement - (2,662,500) (2,662,500) (2,192,500)
Transfer In-IT Replacement - (209,027) (209,027) (274,505)
Transfer In-Equipment Replacement - (197,112) (197,112) (135,712)
Transfer In-Northgate Parking - - - (300,000)
Transfer In-Streets CIP Fd - S&B (358,856) (350,000) - -
Transfer In-Drainage Fd (102,010) (103,030) (103,030) (104,040)
Transfer Out-Econ Dev Fd 375,000 625,000 - -
Transfer Out-Electric Fd 1,090,000 495,320 495,320 500,273
TOTAL:(82,931) (3,259,727) (3,057,181) (2,790,540)
GENERAL & ADMINISTRATIVE TRANSFERS
G&A Transfer In-Park Escrow Fd (36,212) (32,414) (32,414) (18,115)
G&A Transfer In-Rec Programs (145,919) (202,716) (202,716) (148,906)
G&A Transfer In-Spring Creek Corp - (3,431) (3,431) (3,617)
G&A Transfer In-Electric Fd (1,460,104) (1,484,379) (1,484,379) (1,739,306)
G&A Transfer In-Water Fd (841,150) (838,196) (838,196) (951,193)
G&A Transfer In-Wastewater Fd (613,544) (651,753) (651,753) (758,583)
G&A Transfer In-Solid Waste Fd (682,176) (753,499) (753,499) (872,455)
G&A Transfer In-NG Parking Fd (75,084) (76,232) (76,232) (91,191)
G&A Transfer In-Gen Gov CIP Fd (118,773) (177,786) (177,786) (201,772)
G&A Transfer In-Parks CIP Fd (36,213) (32,415) (32,415) (18,115)
G&A Transfer In-Streets CIP Fd (462,819) (572,353) (572,353) (582,862)
G&A Transfer In-Elec CIP Fd (48,944) (75,640) (75,640) (67,293)
G&A Transfer In-Water CIP Fd (111,918) (119,984) (119,984) (139,189)
G&A Transfer In-WW CIP Fd (111,918) (233,444) (233,444) (216,576)
G&A Transfer In-Drainage Fd (430,430) (537,279) (537,279) (505,185)
G&A Transfer In-Roadway Maintenance Fd (137,130) (159,467) (159,467) (176,430)
G&A Transfer In-Sidewalk Zone Fds (5,779) (5,779) (5,887)
TOTAL:(5,312,334) (5,956,767) (5,956,767) (6,496,675)
PUBLIC AGENCY FUNDING
Lions Club (Fireworks)15,000 17,500 17,500 16,625
Brazos Valley Economic Development Corporation 350,000 350,000 350,000 350,000
Arts Council of Brazos Valley 35,000 35,000 35,000 33,250
Health District 399,528 434,572 434,572 478,029
Appraisal District 394,970 494,815 494,815 415,193
Animal Shelter 273,196 261,600 261,600 248,520
TOTAL:1,467,694 1,593,487 1,593,487 1,541,617
CONSULTING SERVICES
Deep East TX COG 5,000 5,000 5,000 5,000
Legislative Consulting 36,000 - - 41,000
Muniservices 24,546 45,000 45,000 55,000
TOTAL:65,546 50,000 50,000 101,000
CAPITAL OUTLAY/PROJECT TRANSFERS
Gen Gov CIP - New City Hall (TIRZ18)218,750 256,581 256,581 -
Gen Gov CIP - New City Hall (Street Light savings)- 500,000 500,000 500,000
TOTAL:278,750 756,581 756,581 500,000
OTHER
Replacement Purchases - Comp Hardware 176,873 147,027 147,027 274,505
Replacement Purchases - Vehicles 97,458 2,048,000 2,048,000 2,192,500
Replacement Purchases - Mobile Video Cameras 15,700 176,112 176,112 135,712
Replacement Purchases - Fire Equipment - 21,000 21,000 -
Nonoper Exp-Inventory Loss 5,495 3,000 3,000 -
Other Oper-Miscellaneous 500 500 -
Nonoper Exp-Property Tax 1,623 - - -
Nonoper Exp-Miscellaneous (134,452) 4,000 8,000 4,000
Contingency 250,000 250,000 332,500
TOTAL:162,697 2,649,639 2,653,639 2,939,217
TOTAL NONDEPARTMENTAL:(3,420,578)$ (4,166,787)$ (3,960,241)$ (4,205,381)$
City of College Station
General Fund Transfers and Other (Sources) Uses
341
Appendix J 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 have been identified based on their economic impact and the community services
provided to the City. The Contract Partner agencies are Brazos Valley Economic Development
Corporation (BVEDC) and Arts Council of the Brazos Valley (ACBV). Department Budget Agencies are
agencies whose work directly supports the goals of a City Department.
Experience Bryan College Station (EBCS), which had previously been a contract partner of the City, was
brought in-house on August 1st, 2020. Their operations will continue to be funded through Hotel
Occupancy Tax revenue, but they will no longer be treated as an outside agency. The grant program
previously administered by EBCS will continue to exist but will now be administered directly by the City.
The Arts Council’s new building was completed in FY20, significantly decreasing the contribution
needed for the Arts Council operations and maintenance in FY21. Due to finanancial constraints
created by the covid19 pandemic most outside agencies received a decrease in funding in for FY21.
FY21 approved funding is:
Community Development Block Grant (CDBG) eligible agencies have a selection process via the Joint
Relief Funding Review Committee (JRFRC). 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.
AGENCY FUNDED BY USE OF FUNDS FY21 Budget
Aggieland Humane Society General operations & maintenance 248,520$
Arts Council of the Brazos Valley General operations & maintenance 33,250
Brazos County Health Department General operations & maintenance 478,029
Brazos Valley Economic Development Corp General operations & maintenance 350,000
College Station Noon Lions Club General 4th of July celebration 16,625
Brazos County Central Appraisal District General operations & maintenance 415,193
General Total 1,541,617
Arts Council of the Brazos Valley Hotel Tax Affiliate Grant Funding 326,228
Arts Council of the Brazos Valley Hotel Tax operations & maintenance 58,500
Arts Council of the Brazos Valley Hotel Tax Tourism Marketing 31,950
Bryan College Station Chamber of Commerce Hotel Tax Annual banquet, Outlook Conference 22,500
Veterans Memorial Hotel Tax Gulf War Memorial & Lyyn Stuart Pathway 22,500
Easterwood Airport Hotel Tax marketing -
Hotel Tax Total 461,678
Keep Brazos Beautiful Solid Waste
operations & maintenance, community enhancement
projects 46,731
Solid Waste Total 46,731
Grand Total 2,050,026
342
FY20 FY20 FY21 FY21 FY21
Approved Revised Base Approved Total
Budget Budget Budget Inc/(Dec)Approved
GENERAL FUND
ARTS COUNCIL OPERATIONS AND MAINTENANCE 35,000$ 35,000$ 35,000$ (1,750)$ 33,250$
AGGIELAND HUMANE SOCIETY 261,600 261,600 261,600 (13,080) 248,520
BRAZOS VALLEY ECONOMIC DEVELOPMENT CORPORATION 350,000 350,000 350,000 - 350,000
COLLEGE STATION NOON LIONS CLUB - 4TH OF JULY 17,500 17,500 17,500 (875) 16,625
BRAZOS CO. HEALTH DISTRICT 434,572 434,572 434,572 43,457 478,029
BRAZOS CENTRAL APPRAISAL DISTRICT 461,447 494,815 494,815 (79,622) 415,193
1,560,119$ 1,593,487$ 1,593,487$ (51,870)$ 1,541,617$
HOTEL TAX FUND
ARTS COUNCIL AFFILIATE FUNDING 362,476$ 362,476$ 362,476$ (36,248)$ 326,228$
ARTS COUNCIL MARKETING/ PUBLIC ART SUPPORT 35,500 35,500 35,500 (3,550) 31,950
ARTS COUNCIL OPERATIONS AND MAINTENANCE 290,000 290,000 290,000 (231,500) 58,500
B/CS CHAMBER OF COMMERCE 25,000 25,000 25,000 (2,500) 22,500
EASTERWOOD ADVERTISING 145,000 145,000 145,000 (145,000) -
EXPERIENCE BRYAN COLLEGE STATION 1,962,903 1,962,903 1,962,903 (1,962,903) -
EXPERIENCE BRYAN COLLEGE STATION GRANTS 669,114 669,114 - - -
VETERANS MEMORIAL 25,000 25,000 25,000 (2,500) 22,500
3,514,993$ 3,514,993$ 2,845,879$ (2,384,201)$ 461,678$
SOLID WASTE FUND
KEEP BRAZOS BEAUTIFUL 49,190$ 49,190$ 49,190$ (2,460)$ 46,730$
49,190$ 49,190$ 49,190$ (2,460)$ 46,730$
COMMUNITY DEVELOPMENT FUND
BIG BROTHERS BIG SISTERS 23,500$ 23,500$ 23,500$ (23,500)$ -
BRAZOS MATERNAL & CHILD HEALTH CLINIC 25,000 25,000 25,000 10,000 35,000
BRAZOS VALLEY REHABILITATION CENTER - - - 35,000 35,000
FAMILY PROMISE OF BRYAN-COLLEGE STATION - - - 35,000 35,000
MENTAL HEALTH MENTAL RETARDATION AUTHORITY 23,000 23,000 23,000 12,000 35,000
UNITY PARTNERS DBA PROJECT UNITY 24,000 24,000 24,000 (24,000) -
TWIN CITY MISSION 24,000 24,000 24,000 11,000 35,000
UNLIMITED POTENTIAL 13,664 13,664 13,664 (13,664) -
CS PARD - LINCOLN CENTER SUMMER PROGRAM 16,800 16,800 16,800 (16,800) -
CS FIRE - FIRE SAFETY FOR OLDER ADULTS 13,200 13,200 13,200 (13,200) -
CSISD - BACK TO SCHOOL RALLY AT LINCOLN CENTER - - - 5,663 5,663
163,164$ 163,164$ 163,164$ 17,499$ 180,663$
TOTAL OUTSIDE AGENCY FUNDING 5,287,466$ 5,320,834$ 4,651,720$ (2,421,032)$ 2,230,688$
City of College StationFY21 Outside Agency Funding
Appendix J
343
Appendix K
Strategic Plan
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 its citizens.
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, and programs
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 its meetings.
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 issues through
owned, earned, and paid media.
II. Financial Sustainability
Wise stewardship of financial resources results in the city’s ability to meet service demands and
obligations 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 tax rate for
growing cities of comparable size.
b. The city maintains adequate reserves to ease the impact of economic fluctuations.
c. The city maintains economic competitiveness measured by comparable trends.
d. Citizens know where city revenue comes from and how it is spent.
e. Citizens are satisfied with city services and facilities.
344
B. Actions: How will we achieve success?
a. The city will have an annual balanced budget and a diversity of revenue sources.
b. The city will endeavor to maintain or improve its current bond ratings.
c. Enterprise operation rates will be set to meet service demands.
d. The city will seek grants and other outside funding.
e. The city will strive to maintain and rehabilitate equipment, facilities, and infrastructure
on a strategic schedule and establish reserve funds to enable replacement.
f. The city will seek the efficient delivery of services and facilities.
g. The city will maximize the transparency of expenditures, policies, and procedures.
h. The city will conduct routine audits to ensure accountability and maximize efficiency.
i. The city will set fees at appropriate levels to recover the costs of service delivery.
j. The city will share information and communicate with citizens about the city’s fiscal 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 general
welfare.
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 property damage.
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 and opportunities.
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 that demonstrate
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 core services and
infrastructure through owned, earned, and paid media.
345
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 or increasing.
b. Citizens are satisfied with the quality of life in their neighborhoods.
c. The city has reduced the negative impacts of neighborhood neglected properties.
d. Citizens have numerous opportunities to actively engage in decisions that affect 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 and address
community development needs and opportunities.
c. Build partnerships with local organizations focused on affordable housing.
d. The city will use a geographic-based approach to deliver police services.
e. The Police Department’s Community Enhancement Unit will provide proactive
neighborhood support.
f. The city will continue to invest in the maintenance and rehabilitation of neighborhood
infrastructure and facilities.
g. The city will continue its partnerships with Texas A&M University to educate renters.
h. The city will expand mobile-ready technologies to inform citizens and engage them on
city issues and concerns.
i. The city will continue to plan with neighborhood residents to address concerns and
capitalize on opportunities.
j. The city will continue to support and partner with homeowner and neighborhood
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 development opportunities.
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, and
equipment needed to meet projected needs and opportunities.
346
g. The city will maintain comparable utility rates.
h. The city will ensure that business impacts are considered in the development of
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, 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.
b. The city increases the enforcement of traffic offenses in an effort to decrease vehicle
accidents.
c. City streets are not heavily congested for extended periods of time.
d. City streets, sidewalks, bike lanes, and multi-modal paths are well-maintained and free of
hazards.
B. Actions: How will we achieve success?
a. The city will provide streets that accommodate vehicles, bicyclists, and pedestrians.
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 and development.
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 and collector 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 intersection improvements,
traffic signal timing and signage.
VII. Sustainable City
The city’s conservation and environmental awareness is fiscally responsible and results in a real and
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.
347
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 projected demands.
d. The city will conduct sound land use planning guided by its Comprehensive Plan.
e. The city will increase participation in FEMA’s Community Rating System program.
f. The city will acquire flood-prone areas and their associated riparian areas through 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.
348
Appendix L- Glossary of Terms
ADA: Americans with Disability Act
AMI: Advanced Metering Infrastructure
BCAD: Brazos Central Appraisal District
BVSWMA: Brazos Valley Solid Waste Management
Agency
CAD: Computer Aided Dispatch
CAFR: Comprehensive Annual Financial Report
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
COCS: City of College Station
CPI-U: Consumer Price Index for All Urban Consumers
EBCS: Experience Bryan/College Station
ED: Economic Development
EMS: Emergency Medical Services
ERP: Enterprise Resource Planning
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
HUD: Housing & Urban Development
ILA: Interlocal Agreement
ISO: Insurance Services Organization
IT: Information Technology
KPI: Key Performance Indicator
LCWWTP: Lick Creek Wastewater Treatment Plant
NERC: North American Electric Reliablility Corporation
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
ROR: Rate of Return
SCADA: Supervisory Control and Data Acquisition
SLA: Service Level Adjustment
SRO: School Resource Officer
TAAF: Texas Amateur Athletic Federation
TAMU: Texas A&M University
TCOS: Transmission Cost of Service
TDA: Transmission Delivery Adjustment
TIF: Tax Increment Financing
TIRZ: Tax Increment Reinvestment Zone
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.
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.
349
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.
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.
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.
350
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.
COVID-19: Corona Virus Disease-2019, a respiratory illness that caused a global pandemic, resulting in prolonged
sheltering-in-place. This caused a decrease in city revenue overall that has required extensive mitigation.
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.
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.
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.
Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract
for purchases legally entered on behalf of the City.
Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar to
those of private business, where revenues are recorded when earned and expenses are recorded as resources are
used.
Equity: See Fund Balance.
Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The
General Fund recognizes expenditures and the Proprietary Funds recognize expenses.
F
Fiscal Year: A twelve month reporting period, for the City of College Station, the fiscal year is from October 1st
through the following September 30th.
Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land, building,
and improvements other than buildings, machinery, and equipment.
351
Full-Time Equivalent: A position that is equivalent to a full-time 40 hour work week. This is the method by which
full-time, part-time, and temporary/seasonal employees are accounted for.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or
other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the
purpose of carrying on specific activities or attaining certain objectives.
Fund Balance (Equity): The excess of fund assets over liabilities. Accumulated balances are the result of continual
excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance.
G
General and Administrative Costs (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 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.
Investments: Securities held for the production of income, generally in the form of interest.
L
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.
352
Measurement Focus Adjustment: The standard that determines: (1) the assets and liabilities that are included on
the balance sheet for the governmental unit; and (2) if the operating statement shows “financial flow” or “capital
maintenance” information relating to revenues and expenditures.
Modified Accrual Basis of Accounting: The basis of accounting in which revenues are recognized when they
become measurable and available to finance expenditures of the current period. Expenditures are recognized
when the goods or services are received.
N
Net 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.
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.
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.
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
Rate of Return (ROR): The net gain or loss of investment over the fiscal year.
Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific
future use.
Restricted Fund: A fund in which the revenues collected are legislatively designated for a specific use or purpose.
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.
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 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.
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.
353
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.
354
CSTX.GOV/BUDGET