HomeMy WebLinkAbout03/10/2004 - Regular Minutes - Parks Board (2) ALA3L .
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Staff Present: Steve Beachy, Director; Eric Ploeger, Assistant Director; David
Gerling, Special Facilities Superintendent; Peter Lamont, Recreation
Superintendent; Pamela Springfield, Staff Assistant
Members Present: Glen Davis, Larry Farnsworth, Glenn Schroeder, Don Allison
1. Call to order. The meeting was called to order at 11:40 a.m., with a quorum
present.
2. Discussion, consideration, and possible action regarding Parks and
Recreation Department user fees. After discussion on numerous issues,
the following list of items was created that needed to be addressed (no
priority). The consensus was that these items would be addressed in-depth,
one at a time, and that it would take several meetings to cover all of these
issues.
• Overall Fees Increases - After several years of user fee increases, Glen D.
stated that he would like to see the fees remain the same unless it was an
extraordinary circumstance and justification could be given as to why they
should be increased. The existing fee structure would be looked at and
discussed at the next meeting.
• Credit Card Usage - The department would have to be given()authorization by
City Council to accept credit cards for program registration. nce authorized,
the decision would have to be made as to how the credit card fees of between
2%-3% will be paid. The City could either absorb the fees (as Utility Billing is
doing), pass the fees on only to the customers using credit cards, or the
program fees could be slightly increased overall to cover the credit card fees.
Glenn S. felt that this issue could best be determined by the reasoning behind
it. If credit cards were being accepted in order to increase registration, the city
could increase fees. If it was being done for the convenience of the customer,
then he felt that people paying by cash or check shouldn't be penalized. Steve
Parks and Recreation Advisory Board Page 1
Fees Subcommittee Meeting
March 10,2004
•
would need to meet with staff in Purchasing, Finance, and the Legal
Department before this issue could be resolved at a later meeting.
■ Affiliate Groups (Little League, Soccer, etc.): There were equity issues
between internal city programs and the affiliated programs, which needed to be
addressed. There are affiliate user groups charging their participants a fee, but
not passing any of those fees on to the city, while other groups were being
required to pay. Glen D. felt that if fees were going to be assessed, they
should be assessed across the board. Steve suggested having the various user
groups come in to discuss this.
■ Tournament Fees: This issue dealt with fees being charged for tournaments.
If a tournament comes in, the charge is the same regardless of the number of
teams involved in the tournament. There is a different workload associated
with the larger tournaments, which includes issues involving overtime
accounts, supplies, and utilities. Some Hotel/Motel revenue is brought in from
state and national tournaments, but it goes toward bid fees and to help host
the event - the money doesn't go back in to the operating budget. There are a
lot of tournament games being played that contribute to the wear and tear on
the fields and perhaps part of the money collected from them should contribute
to Field Redevelopment Fund improvements. Steve suggested setting a base
number of games which could be played for the regular fee involved, with any
games played over that base number being charged additional fees. This
would be discussed further at a later meeting.
■ Redevelopment and Improvement Fund Balance and Fees: The $5
redevelopment fee needed to be reviewed to see if it was still adequate.
Tournaments and other sports, such as swimming, needed to be reviewed to
determine whether or not they should be required to pay the fee. Fund
balance information would be brought to the next meeting, along with
projections for expenses.
• Field Use by Special Teams (traveling teams)_. See next item.
■ Priority of Facility Use Policy: It was agreed that this item would be addressed
at this meeting. Discussion followed regarding the priority for facility use by
various groups and the need to establish and create a policy. The following
prioritized list was developed:
1. Youth programs will supercede adult programs as a general rule;
2. City sponsored recreational leagues and programs will supercede
affiliated recreational (non-city) sponsored programs;
3. CSISD / Joint User Agreement holders;
4. Affiliated user groups with executed User Agreements (such as soccer,
Little League, etc.);
5. Competitive Teams (Tournament/Select teams); and
Parks and Recreation Advisory Board Page 2
Fees Subcommittee Meeting
March 10, 2004
6. All others.
Working out scheduling issues without penalizing the city-sponsored programs
was discussed. All agreed that scheduling would be done based upon the
priorities established. Once a date has been passed on by the first priority
group and another group secures the date, the higher priority group cannot go
back and bump them. The user group meetings that are being held would
continue to help with the coordination of scheduling.
Based on the different levels established, staff would create a draft policy and
get it out to the Subcommittee members to review before it went to the Board.
3. Adjourn. The meeting adjourned at 12:55 p.m.
Parks and Recreation Advisory Board Page 3
Fees Subcommittee Meeting
March 10, 2004
City of College Station
Parks and Recreation Advisory Board
Fees
Subcommittee
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�1 T
l �: rd t t
March, 2004
FEES POLICIES
- City
- Department
- Credit Card Use
CURRENT 2004 FEES
PROGRAM &
PARTICIPATION
1 NUMBERS
I
PROPOSED 2005 FEES
- Worksheets
MISCELLANEOUS
�. F
FISCAL AND BUDGETARY
POLICY STATEMENTS
I.STATEMENT OF PURPOSE which is recognized when due, and certain
compensated absences and claims and judgements
The broader intent of the following Fiscal and Budgetary such as accrued vacation leave which are
Policy Statements is to enable the City to achieve a long- recognized when the obligations are expected to be
term stable and positive financial condition. The liquidated with expendable resources.
watchwords of the City's financial management include
integrity, prudent stewardship, planning, accountability, The budgets for the Enterprise and Internal Service
and full disclosure. Funds are similarly prepared on the modified
accrual basis where cash transactions are included
The more specific purpose is to provide guidelines to the in the budget presentation in lieu of non cash
Director of Fiscal Services in planning and directing the transactions such as depreciation. The focus is on
City's day-to-day financial affairs and in developing the net change in working capital.
recommendations to the City Manager and City Council.
The budget is prepared with the cooperation of all
The scope of these policies generally spans, among other City Departments, and is submitted to the City
issues, accounting, purchasing, auditing, financial Manager who makes any necessary changes and
reporting, internal controls, operating and capital transmits the document to the City Council. The
budgeting, revenue management, cash and investment budget shall be presented to the City Council no
management, expenditure control, asset management, later than six weeks prior to fiscal year end, and
debt management,and planning concepts,in order to: shall be enacted by the City Council on or before
the twenty-seventh day of the last month of the
A. Present fairly and with full disclosure the financial preceding fiscal year.
position and results of the financial operations of the
City in conformity with generally accepted 1. PROPOSED BUDGET, A proposed budget
accounting principles(GAAP),and shall be prepared by the Manager with the
participation of all of the City's Department
B. Determine and demonstrate compliance with finance Directors within the provisions of the City
related legal and contractual issues in accordance Charter.
with provisions of the Texas Local Government Code
and other pertinent legal documents and mandates. a. The budget shall include four basic segments
for review and evaluation: (1)personnel costs,
The City Council will annually review and approve the (2) base budget for operations and
Fiscal and Budgetary Policy Statements as part of the maintenance costs, (3) service level
budget process. adjustments for increases or decreases to
existing service levels,and(4)revenues.
II.OPERATING BUDGET
b. The budget review process shall include
A. PREPARATION. Budgeting is an essential Council participation in the development of
element of the financial planning, control, and each of the four segments of the proposed
evaluation process of municipal government. The budget and a public hearing to allow for
"operating budget" is the City's annual financial citizen participation in the budget preparation.
operating plan. The budget includes all of the
operating departments of the City, the debt service c. The budget process shall span sufficient time
fund, all capital projects funds, and the internal to address policy and fiscal issues by the
service funds of the City. The budgets for the Council.
General Funds and Special Revenue Funds are
prepared in the Office of Budget and Strategic d. A copy of the proposed budget shall be filed
Planning on a modified accrual basis. Under this with the City Secretary when it is submitted to
basis revenues are recognized when they become the City Council in accordance with the
measurable and available to finance expenditures provisions of the City Charter.
of the current period. Expenditures arc recognized
when the related fund liability is incurred with the 2. ADOPTION, Upon the presentation of a
exception of: unmatured interest on long term debt proposed budget document to the Council, the
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Council shall call and publicize a public hearing.
The Council will subsequently adopt by 1. Is the request of such an emergency nature that it
ordinance such budget as it may have been must be made immediately?
amended as the City's Annual Budget, effective
for the fiscal year beginning October 1. 2. Why was the item not budgeted in the normal
budget process?
3. The operating budget will be submitted annually
to the Government Finance Officers Association 3. Why can't the transfer be made within the division
(GFOA) for evaluation and consideration for the or department?
Award for Distinguished Budget Presentation.
III. REVENUE MANAGEMENT.
B. BALANCED BUDGET. The operating budget will
be balanced with current revenues, exclusive of A. OPTIMUM CHARACTERISTICS. The City will
beginning resources, greater than or equal to current strive for the following optimum characteristics in its
expenditures/expenses. Excess balances shall be used revenue system:
as capital funds or other non-recurring expenditures.
1. SIMPLICITY. The City, where possible and
C. PLANNING. The budget process will be without sacrificing accuracy, will strive to keep
coordinated so as to identify major policy issues for the revenue system simple in order to reduce
City Council. The budget process will be a part of an compliance costs for the taxpayer or service
overall strategic planning process for the City. recipient. A corresponding decrease in the City's
cost of collection and a reduction in avoidance to
D. REPORTING. Periodic financial reports will be pay will thus result. The City will avoid nuisance
prepared to enable the Department Directors to taxes or charges as revenue sources.
assess their budgetary and operational performance
and to enable the Office of Management and Budget 2. CERTAINTY. A knowledge and understanding
to monitor and control the budget as authorized by of revenue sources increases the reliability of the
the City Manager. Summary financial reports will be revenue system. The City will understand its
presented to the City Council quarterly within fifteen revenue sources and enact consistent collection
working days after the end of each reporting period, policies to provide assurances that the revenue
Such reports will be in a format appropriate to enable base will materialize according to budgets and
the City Council to understand the big picture budget plans.
status.
3. EQUITY. The City shall make every effort to
E. CONTROL. Operating expense control is addressed maintain equity in its revenue system; i.e., the
in Section W.C. of these Policies. City shall seek to minimize or eliminate all forms
of subsidization between entities, funds, services,
F. CONTINGENT APPROPRIATION. Pursuant to utilities,and customer classes.
Section 59 of the Charter of the City of College
Station,the City will establish an adequate contingent 4. REVENUE ADEQUACY. The City shall
appropriation in each of the operating funds. The require that there be a balance in the revenue
expenditure for this appropriation shall be made only system; i.e., the revenue base will have the
in cases of emergency, and a detailed account shall characteristic of fairness and neutrality as it
be recorded and reported. The proceeds shall be applies to cost of service, willingness to pay, and
disbursed only by transfer to departmental ability to pay.
appropriation. The transfer of this budget
appropriation shall be under the control of the City 5. ADMINISTRATION. The benefits of a revenue
Manager and may be distributed by him in amounts source will exceed the cost of levying and
not exceeding $15,000 or such amount as shall he collecting that revenue. The cost of collection
provided by Article 2368a V.T.C.S. as amended will be reviewed annually for cost effectiveness
from time to time. Any transfer involving more than as a part of the indirect cost and cost of service
such amounts must be expressly approved in advance analysis. Where appropriate, the City will use the
by the City Council. administrative processes of State or Federal
collection agencies in order to reduce
All transfers from the contingent appropriation will administrative costs.
be evaluated using the following criteria:
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6. DIVERSIFICATION AND STABILITY. A equity balance of the fund from which monies
diversified revenue system with a stable source of were provided to be invested.
income shall be maintained. This will help avoid
instabilities in particular revenue sources due to 5. USER-BASED FEES AND SERVICE
factors such as fluctuations in the economy and CHARGES. For services associated with a user
variations in the weather. Stability is achieved by fee or charge, the direct and indirect costs of that
a balance between elastic and inelastic revenue service will be offset by a fee where possible.
sources. There will be a review of fees and charges no less
than once every three years to ensure that fees
B. OTHER CONSIDERATIONS. The following. provide adequate coverage of costs of services.
considerations and issues will guide the City in its User charges may be classified as "full cost
revenue policies concerning specific sources of recovery," partial cost recovery," and "minimal
funds: cost recovery," based upon City Council policy.
1. COST/BENEFIT OF INCENTIVES FOR a. Full fee support (80-100%) will be obtained
ECONOMIC DEVELOPMENT. The City will from enterprise operations such as utilities,
use due caution in the analysis of any tax or fee sanitation service, landfill, cemetery and
incentives that are used to encourage licenses and permits.
development. Ideally, a cost/benefit (fiscal b. Partial fee support(50-80%)will be generated
impact)analysis will be performed as part of such by charges for emergency medical services,
evaluation. miscellaneous licenses and fines, and all
adults sports programs.
2. NON-RECURRING REVENUES. One-time or c. Minimum fee support (0-50%) will be
non-recurring revenues will not be used to obtained from other parks, recreational,
finance ongoing operations. Non-recurring cultural,and youth programs and activities.
revenues should be used only for one-time
expenditures such as long-lived capital needs. 6. ENTERPRISE FUND RATES. The City will
They will not be used for budget balancing review and adopt utility rates as needed to
purposes. generate revenues required to fully cover
operating expenses, meet the legal restrictions of
3. PROPERTY TAX REVENUES. All real and all applicable bond covenants, and provide for an
business personal property located within the City adequate level of working capital.
shall be valued at 100% of the fair market value
for any given year based on the current appraisal Additionally, enterprise activity rates will include
supplied to the City by the Brazos County transfers to and receive credits from other funds
Appraisal District. Reappraisal and reassessment as follows:
shall be done at a minimum of once every three
years. a. General and Administrative (G&A) Charges.
G&A costs will be charged to all funds for
A ninety-six and one half percent (96.5%) services of general overhead, such as
collection rate shall serve each year as a administration, finance, customer billing,
minimum goal for tax collections. The City personnel, data processing, engineering, legal
Manager may, for budget and forecasting counsel, and other costs as appropriate. The
purposes, use up to the tax rate in effect for the charges will be determined through an
current year's budget. This policy will require that indirect cost allocation study following
the City Manager justify a tax rate that is different accepted practices and procedures.
from the current tax rate. The justification will be
based on. City Council directions, needs arising b. Payment for Return on Investment. The intent
from voter authorized bonds, or other of this transfer is to provide a benefit to the
extraordinary conditions as may arise. citizens for the ownership of the various
utility operations they own. This transfer will
4. INVESTMENT INCOME. Earnings from be made in accordance with the following two
investment (both interest and capital gains) of methods, not to exceed 10% of the total
available monies, whether pooled or not, will be estimated operating revenues for the Water
distributed to the funds in accordance with the and Waste Water funds, 10.5% for the
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Electric fund, and 7.0% for the Sanitation C. CENTRAL CONTROL. Modifications within the
Fund: operating categories (salaries, supplies, maintenance,
services, capital etc.) can be made with approval of
(1) In-Lieu-of-Franchise-Fee. In-lieu-of- the City Manager. Modifications to reserve
franchise fee will be included as a part of categories and interdepartmental budget totals will be
the rate computation at 4% of gross sales done only by City Council consent with formal
consistent with the franchise rates charged briefing and council action.
to investor owned utilities franchised to
operate within the City. D. PURCHASING. All City purchases and contracts
shall conform to a competitive bidding process as set
(2) Return on Investment. The Return on forth in Chapter 252 as amended from time to time in
Investment will be calculated at 8% of the Local Government Code of Texas. If the sealed
total Fund Equity. competitive bidding requirement applies to the
contract, the contract shall be submitted to the
7. INTERGOVERNMENTAL REVENUES. Council for approval. The purchase of goods or
Reliance on intergovernmental revenues (grants) services by the City totaling $3,000 to $15,000 shall
will be eliminated or reduced. Any potential be awarded to the successful bidder through an
grants will be examined for matching and informal bidding process culminating in the issuance
continuation of program requirements. These of a purchase order when deemed appropriate.
revenue sources should be used only for projects
and programs where operating and maintenance Any payment for the purchase of goods or services
costs that have been included in the financial by the City at a total cost of less than $3,000 may be
forecast and their ultimate effect on operations approved by the applicable department in accordance
and revenue requirements are anticipated. with the department's internal control procedures.
8. REVENUE MONITORING. Revenues as they E. PROMPT PAYMENT. All invoices approved for
are received will be regularly compared to payment by the proper City authorities shall be paid
budgeted revenues and variances will be within thirty(30)calendar days of receipt of goods or
investigated. This process will be summarized in services or invoice date, whichever is later, in
the appropriate budget report. accordance with the provisions of Article 60If,
Section 2 of the State of Texas Civil Statutes.
IV. EXPENDITURE CONTROL The Director of Fiscal Services shall establish and
maintain proper procedures which will enable the
A. APPROPRIATIONS. The point of budgetary City to take advantage of all purchase discounts,
control is at the department level in the General Fund when possible, except in the instance where
and at the fund level in all other funds. When budget payments can be reasonably and legally delayed in
adjustments among Departments and/or funds arc order to maximize the City's investable cash.
necessary, they must be approved by the City
Council and must meet other requirements as F. RISK MANAGEMENT. The City will aggressively
outlined in the City Charter. Budget appropriation pursue every opportunity to provide for the Public's
amendments at lower levels of control shall be made and City employees' safety and to manage its risks.
in accordance with the applicable administrative The goal shall be to minimize the risk of loss of
procedures. resources through liability claims with an emphasis
on safety programs. All reasonable options will be
B. AMENDMENTS TO THE BUDGET. In investigated to finance risks. Such options may
accordance with the City Charter, the budget may be include risk transfer, insurance, and risk retention.
amended after the following conditions are met: Where risk is retained, reserves will be established
1. The City Manager certifies that there are based upon actuarial determinations and not be used
available revenues in excess of those estimated in for purposes other than for financing losses.
the Budget.
2. The City Council holds a public hearing on the G. REPORTING. Quarterly reports will be prepared
supplemental appropriation. showing actual expenditures compared to the original
3. The City Council approves the supplemental budget.
appropriation.
V. CAPITAL BUDGET AND PROGRAM
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within the Public Works Department to use for a
A.PREPARATION. The City's capital budget will residential street maintenance program.
include all capital projects funds and all capital
resources. The budget will be prepared annually on a B. BUILDING CAPITAL MAINTENANCE AND
project basis. The capital budget will be prepared by REPLACEMENT. It is the policy of the City to
the Office of Management and Budget with the fund $250,000 annually for major maintenance on
involvement of responsible departments. its buildings such as roof air conditioning, flooring
B. CONTROL. All capital project expenditures must and other replacements.
be appropriated in the capital budget. The Director of
Fiscal Services must certify the availability of C. PARKING LOTS AND INTERNAL
resources before any capital project contract is ROADWAYS. It is the policy of the City to fund
presented to the City Council for approval. $145,000 annually to pay for major maintenance of
parking lots and internal roadways.
C. PROGRAM PLANNING. The capital budget will
be taken from the capital improvements project plan D. TECHNOLOGY. It is the policy to plan and fund
for future years. The planning time frame for the the maintenance and replacement of its computer
capital improvements project plan should normally network. The funding for the computer network is
be five years, with a minimum of at least three years. 15% (change from last year, 10%) of the original
The replacement and maintenance for capital items cost of the equipment. Additionally funding for
should also be projected for the next five years. additions and upgrades to the mid range systems is
Future maintenance and operational costs will be $90,000 annually.
considered so that these costs can be included as
appropriate in the annual budget. Major replacements for the computer systems
including hardware and software will be anticipated
D. FINANCING PROGRAMS. Where applicable, for a five-year period and included with the capital
assessments, impact fees, pro-rata charges, or other projects lists presented in the annual budget.
fees should be used to fund capital projects which
have a primary benefit to specific, identifiable E. FLEET REPLACEMENT. The City has a major
property owners. investment in its fleet of cars, trucks, tractors,
backhoes, and other equipment. The City will
Recognizing that long-term debt is usually a more anticipate replacing existing equipment,as necessary
expensive financing method, alternative financing and will establish charges that are assigned to
sources will be explored before debt is issued. When departments to account for the cost of that
debt is issued, it will be used to acquire major assets replacement.
with expected lives which equal or exceed the
average life of the debt issue. F. RADIOS, COPIERS, OTHER EQUIPMENT,
AND TELEPHONES. The City has a major
E. REPORTING. Periodic financial reports will be investment in its radios, copiers, and telephone
equipment. As a part of the on going infrastructure
prepared to enable the Department Managers to maintenance and replacement, the City has
manage their capital budgets and to enable the Office anticipated the useful life of such equipment and
of Management and Budget to monitor and control established a means of charging the cost of
the capital budget as authorized by the City Manager. replacement of that equipment to the various
Summary capital project status reports will be
departments in order to recognize the city's
presented to the City Council monthly. continuing need.
VI.CAPITAL MAINTENANCE& REPLACEMENT VII. ACCOUNTING, AUDITING, AND
FINANCIAL REPORTING
The City recognizes that deferred maintenance and not
anticipating capital replacements increases future capital A. ACCOUNTING. The City is solely responsible for
costs. In order to address these issues, the City Council has the recording and reporting of its financial affairs,
approved a number of policies to address these issues. both internally and externally. The Director of Fiscal
Services is the City's Chief Fiscal Officer and is
A. STREETS CAPITAL MAINTENANCE AND responsible for establishing the structure for the
REPLACEMENT. It is the policy of the City to City's Chart of Accounts and for assuring that
fund $400,000 annually for the Streets Division
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procedures are in place to properly record financial
transactions and report the City's financial position. C. FINANCIAL REPORTING.
B. AUDITING. 1. EXTERNAL REPORTING, Upon the
completion and acceptance of the annual audit by
1. QUALIFICATIONS OF THE AUDITOR_ In the City's auditors,the City shall prepare a written
conformance with the City's Charter and Comprehensive Annual Financial Report(CAFR)
according to the provisions of Texas Local which shall be presented to the Council within
Government Code, Title 4, Chapter 103, the City 180 calendar days of the City's fiscal year end.
will be audited annually by outside independent Accuracy and timeliness of the CAFR are the
accountants ("auditor"). The auditor must be a responsibility of City staff. The CAFR shall be
CPA firm of regional reputation and must prepared in accordance with GAAP and shall be
demonstrate that it has the breadth and depth of presented annually to the Government Finance
staff to conduct the City's audit in accordance Officer's Association (GFOA) for evaluation and
with generally accepted auditing standards consideration for the Certificate of Achievement
(GAAS) and contractual requirements. The for Excellence in Financial Reporting. If City
auditor must be registered as a partnership or staffing limitations preclude such timely
corporation of certified public accountants, reporting, the Director of Fiscal Services will
holding a license under Article 41 a-1, Section 9, inform the City Council of the delay and the
of the Civil Statutes of Texas, capable of reasons therefor.
demonstrating that it has sufficient staff which
will enable it to conduct the City's audit in 2. INTERNAL REPORTING. The Fiscal Services
accordance with generally accepted auditing Department will prepare internal financial
standards as required by the City Charter and reports, sufficient to plan, monitor, and control
applicable state and federal laws. The auditor's the City's financial affairs. Internal financial
report on the City's financial statements will be reporting objectives are addressed throughout
completed and filed with the City Secretary these policies.
within 120 days of the City's fiscal year end, and
the auditor will jointly review the management VIII. ASSET MANAGEMENT
letter with the City Council within 30 days of its
receipt by the staff. A. INVESTMENTS. The Director of Fiscal Services
shall promptly invest all City funds with the
In conjunction with their review, the Director of depository bank in accordance with the provisions of
Fiscal Services shall respond in writing to the the current Bank Depository Agreement or in any
City Manager and City Council regarding the negotiable instrument authorized by the City Council
auditor's Management Letter, addressing the under the provisions of the Public Funds Investment
issues contained therein. The Council shall Act of 1987 as amended, and in accordance with the
schedule its formal acceptance of the auditor's City Council's approved Investment Policies.
report upon the resolution of any issues resulting
from the joint review. An investment report will be provided to the City
Council quarterly. This report shall provide both
2. RESPONSIBILITY OF AUDITOR TO CITY summary and detailed information on the City's
COUNCIL. The auditor is retained by and is investment portfolio.
accountable directly to the City Council and will
have access to direct communication with the B. CASH MANAGEMENT. The City's cash flow will
City Council if the City Staff is unresponsive to be managed to maximize the cash available to invest.
auditor recommendations or if the auditor Such cash management will entail the centralization
considers such communication necessary to fulfill of cash collections, where feasible, including utility
its legal and professional responsibilities. bills, building and related permits and licenses, fines,
fees,and other collection offices as appropriate.
3. ROTATION OF AUDITOR. The City will not
require an auditor rotation, but will circulate Periodic review of cash flow position will be
requests for proposal for audit services at least performed to determine performance of cash
every three to five years. Year to year management and conformance to investment policies.
authorization to continue shall be done by May A detailed policy structure will be followed with
31 of each year. respect to Cash/Treasury Management. The
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underlying theme will be that idle cash will be the general government and are not to be used to
invested with the intent to 1) safeguard assets, 2) fund operating needs of the City. GO's are
maintain liquidity, and 3) maximize return. Where backed by the full faith and credit of the City as
legally permitted, pooling of investments will be well as the ad valorem tax authority of the City,
done. to the extent allowed by law. The term of a bond
issue will not exceed the useful life of the asset(s)
funded by the bond issue and will generally be
C. FIXED ASSETS AND INVENTORY. These assets limited to no more than twenty (20) years.
will be reasonably safeguarded and properly General obligation bonds must be authorized by a
accounted for,and prudently insured. vote of the citizens of the City of College Station.
A fixed asset of the City shall be defined as a 2. REVENUE BONDS (RB's).RB'S will be issued
purchased or otherwise acquired piece of equipment, to provide for the capital needs of any activities
vehicle, furniture, fixture, capital improvement, where the capital requirements are necessary for
addition to existing capital investments, land, continuation or expansion of a service which
buildings or accessioned Library materials which has produces a revenue and for which the asset may
an original cost or value of at least $3,000 and a reasonably be expected to provide for a revenue
useful life of more than three years. stream to fund the debt service requirements.
The term of the obligation should not exceed the
The City's fixed assets shall be reasonably useful life of the asset(s)to be funded by the bond
safeguarded and properly accounted for and issue and will generally be limited to no more
sufficiently insured. Responsibility for the than twenty(20)years.
safeguarding of the City's fixed assets lies with the
department director in whose department the fixed 3. CERTIFICATES OF OBLIGATION,
asset is assigned. The Fiscal Services Department Contract Obligations, etc. (CO's). CO's will be
shall maintain the permanent records of the City's used in order to fund capital requirements that are
fixed assets including description, cost, department not otherwise covered under either revenue bonds
of responsibility, date of acquisition, depreciation or general obligation bonds. Debt service for
and expected useful life. The Fiscal Services CO's may be either from general revenues or
Department shall also perform, periodically, an backed by a specific revenue stream or streams or
inventory of assets using random sampling at the by a combination of both. Generally CO's will be
department level. Such inventory shall be performed used to fund capital assets when GO's and RB's
by the Director of Fiscal Services or his or her are not appropriate and when authorized under
designated agent in the presence of designated law. The term of the obligation may not exceed
department personnel from the responsible the useful life of the asset(s) to be funded by the
department. proceeds of the debt issue and will generally be
limited to no more than ten (10) years, but may
D. COMPUTER SYSTEM/DATA SECURITY. The extend to twenty(20) years when the asset is of a
City shall provide security of its computer system nature that its anticipated useful life exceeds 20
and data files through physical security. The years.
computer system shall be in a location inaccessible to
unauthorized personnel. 4. METHOD OF SALE. The City will use a
competitive bidding process in the sale of bonds
IX.DEBT MANAGEMENT unless the nature of the issue warrants a
negotiated bid. In situations where a competitive
A. DEBT ISSUANCE.The City will issue debt only for bidding process is not elected, the City will
the purpose of acquiring or constructing capital publicly present the reasons why, and the City
assets for the general benefit of its citizens and to will participate with the financial advisor in the
allow it to fulfill its various missions as a city. Debt selection of the underwriter or direct purchaser.
may be issued for the purposes of purchasing land or
rights-of-way and/or improvements to land, for 5. BIDDING PARAMETERS. The notice of sale
construction projects to provide for the general good, will be carefully constructed so as to ensure the
or for capital equipment. best possible bid for the City, in light of the
existing market conditions and other prevailing
1. GENERAL OBLIGATION BONDS (GO's). factors.
GO's will be used only to fund capital assets of
F-7
C. ANALYSIS OF FINANCING ALTERNATIVES. 1. The unobligated fund balance in the General
Staff will explore alternatives to the issuance of debt Fund should be at least 15% of the annual
for capital acquisitions and construction projects. budgeted General Fund expenses. This
These alternatives will include, but not be limited to, percentage is the equivalent of 55 days
1) grants in aid, 2) use of reserves, 3) use of current expenditures. An additional amount of up to 3.0%
revenues, 4) contributions from developers and should be maintained for extraordinary items or
others,5) leases,and 6)impact fees. contingencies. Cash and investments alone should
be equivalent to 30 days of operating
D. DISCLOSURE. Full disclosure of operating costs expenditures.
along with capital costs will be made to the bond
rating agencies and other users of financial 2. The Enterprise Fund working capital should be
information. The City staff, with the assistance of maintained at 15% of total operating expenses or
financial advisors and bond counsel, will prepare the the equivalent of 55 days. Cash and Investments
necessary materials for presentation to the rating alone should be equivalent to 30 days of
agencies, will aid in the production of Preliminary operations.
Official Statements, and will take responsibility for
the accuracy of all financial information released. 3. The Hotel/Motel Fund fund balance should be at
least 15% of the annual budgeted expenditures. -
E. FEDERAL REQUIREMENTS. The City will Adequate reserves are essential due to the nature
maintain procedures to comply with arbitrage rebate of this revenue source and the reliance
and other Federal requirements. organizations have on this revenue source to
maintain ongoing operations.
F. DEBT STRUCTURING. The City will issue bonds
for 20 years or less,not to exceed the life of the asset 4. The Internal Service Funds will attain and retain
acquired. fund balance/working capital balances
appropriate for the fund. Some funds may need
The structure should approximate level annual debt only minimal fund balance/working capital in
service unless operational matters dictate otherwise order to meet the needs of the fund, while others
or if market conditions indicate potential savings such as replacement and insurance funds must
could result from modifying the level payment have resources sufficient to meet major annual
stream. fluctuations in expenditures or long term
liabilities.
Consideration of market factors, such as the tax-
exempt qualification, minimum tax alternative, and C. LIABILITIES AND RECEIVABLES. Procedures
so forth will be given during the structuring of long- will be followed to maximize discounts and reduce
term debt instruments. penalties offered by creditors. Current liabilities will
be paid within 30 days of the invoice date or on
X. FINANCIAL CONDITIONS, RESERVES, AND receipt of the goods or services, whichever is later.
STABILITY RATIOS Accounts Receivable procedures will target
collection for a maximum of 30 days from service,
A. OPERATIONAL COVERAGE. (NO with any receivables aging past 120 days to go to a
OPERATING DEFICITS). The City will maintain collection agency. The Director of Fiscal Services is
an operational coverage of 1.00, such that current authorized to write-off uncollectible accounts that are
operating revenues will at least equal or exceed delinquent for more than 365 days, if the proper
current operating expenditures. delinquency procedures have been followed.
Deferrals, short-term loans, or one-time sources will D.CAPITAL AND DEBT SERVICE FUNDS.
be avoided as budget balancing techniques. Reserves
will be used only for emergencies or non-recurring I. Monies in the Capital Projects Funds will be used
expenditures, except when balances can be reduced within 36 months of receipt. Balances will be
because their levels exceed guideline minimums as used to generate interest income to offset
stated in Paragraph B, following. increases in construction costs or other associated
costs. Capital project funds are intended to be
B. OPERATING RESERVES/FUND BALANCES expended totally.
F-8
2. Revenues in the Debt Service Fund are stable,
based on property tax revenues and transfers from
other funds. Remaining balances are maintained
to meet contingencies and to make certain that the
next year's debt service payments may be met in a
timely manner. The fund balance should not fall
below 81/3% (one month) of average budgeted
expenditures(in line with IRS guidelines).
E. INSURANCE RESERVES. Where risk is
retained by the City in a self-insurance mode, a
reserve will be established based upon actuarial
determination. Such reserve will be used for no
other purposes than for financing losses under the
insurance program.
XI.INTERNAL CONTROLS
A. WRITTEN PROCEDURES. Wherever
possible, written procedures will be established
and maintained by the Director of Fiscal Services
for all functions involving cash handling and/or
accounting throughout the City. These procedures
will embrace the general concepts of fiscal
responsibility set forth in this policy statement.
B. DEPTARTMENT DIRECTORS'
RESPONSIBILITIES. Each department
Director is responsible for ensuring that good
internal controls are followed throughout his or
her Department, that all Fiscal Services
Department directives or internal controls are
implemented, and that all independent auditor
internal control recommendations are addressed.
Departments will develop and periodically update
written internal control procedures.
F-9
CITY OF COLLEGE STATION
PARKS & RECREATION DEPARTMENT
FEES POLICY STATEMENT
The citizens of College Station have made a commitment to excellence in parks facilities
and recreation programs. These facilities and services require substantial expenditures by
the City to ensure appropriate maintenance and effective programming. This policy is
intended to insure that a proportion of these costs is recovered through user fees in an
equitable manner in accordance with the City's current fiscal and budgetary policies
approved by the City Council.
Fees for athletic programs shall be set in accordance with the following
guidelines:
A. The cost of maintaining and operating athletic facilities should be borne
by those who use them. In addition, in those situations where the City has
responsibility for organizing and/or programming activities, participants
should bear proportionate staff salaries and overhead of direct supervisors
associated with the program.
B. The City recognizes that it is appropriate to subsidize youth athletic and
aquatics activities. Such activities contribute to educational development
and to encourage leisure literacy, which are increasingly important aspects
of life. Youth is defined as all individuals up to, and including, eighteen
years of age. The City will absorb all maintenance and operating costs
associated with facilities and the staff costs associated with organizing
and/or programming activities. A fee will be assessed to cover all variable
costs associated with programs such as uniforms, equipment, awards,
umpires, etc. in accordance with the City's fiscal and budgetary policy
statement.
C. It is intended that facilities and programs should be available to all citizens
and that none should be excluded because of inability to pay. The
Department Director, at his/her discretion, may reduce any fee in
individual cases upon evidence of financial hardship. The "Parks Bucks"
program is intended to meet the majority of these cases.
D. In addition to this user fee policy, the City levies a fee surcharge, which
goes into an Athletic Renovation and Improvement Fund. The policy
governing that fund is attached to this policy.
II. Fees for the use of rental facilities shall be set to cover the cost of utilities and
maintenance expenses related to that facility. Deposits may be required, as
needed, to ensure proper care and clean-up is provided by user groups. Deposits
i'aviof3
may be waived when users establish a satisfactory record with the City, and will
be determined on a case by case basis The fee and deposit will be waived for the
College Station Independent School District per a joint use agreement.
III. Aquatics, special events and instruction fees shall be set to cover all expenses
directly associated with conduct of the class or event. Pool admission fees shall
be set on an annual basis to recover a portion of the pools' operating expenses up
to 50%.
All fees shall be reviewed on an annual basis at public meetings by the Parks and
Recreation Board. After receiving public input, the Board will then submit fee
recommendations for the next calendar year to the City Council for final approval.
Page 2 of 3
Athletic Renovation and Improvement Funds
The CIP Committee recommended multiple lighting, irrigation, shade structures,
pathway and backstop projects on athletic fields as part of the 1998 bond
program that was approved by the City Council and the citizens. They were
assured that this would restore all athletic fields to the City's desirable standard.
However, the CIP Committee noted that it was unreasonable to fund these short-
term projects which had an expected life of considerably less than 25 years with
25 year bonds, since future taxpayers would be paying for assets that no longer
existed. The Council concurred with the Committee's strong recommendation
that a surcharge should be required of all teams using athletic fields to pay for
the replacement of items that have deteriorated as a result of their use, and for
any improvements in the existing standard of facilities they would like to have.
In response to this mandate, the Parks and Recreation Department is preparing
a rolling 10 year schedule which projects the renovations and improvements
required at each athletic field complex. Input from representatives of the athletic
field users will be solicited in preparing this schedule. The costs of implementing
the 10 year program will be calculated, with allowances made for likely future
cost increases, and divided into equal annual amounts.
The surcharge will be sufficient to pay each user groups' prorated share of the
fields' annual renovations and improvements. This money will be retained in a
separate capital fund for each athletic field complex, and will be used exclusively
for renovating or improving that complex. The Parks and Recreation Department
will consult with representatives from the athletic groups contributing to a fund
before money can be appropriated from it.
It is likely to take some months for the staff to carefully develop and cost the 10
year plans. However, it is desirable to implement the program as soon as
possible, since delays will increase the surcharge amounts that will be needed in
future years. This policy will be implemented on October 1,1999 at the
commencement of FY2000.
In lieu of the availability of the 10-year plan, the Parks and Recreation Board
recommended a surcharge be leveled on each item that equates to
approximately $5 per person, per season (Fall, Spring, and Summer), per team
in FY2000. This will be reviewed with athletic team representatives before the
FY2001 budget cycle when the rolling 10-year plan is available, and revisions, if
necessary, will be made to this S5 amount to reflect the financial needs of the
fields. This procedure will be replicated annually in future years.
Approved by Parks& Recreation Advisor Board:Apr'!23,2001
PrNe 3 of i
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS, APPROVING AND SETTING FEES FOR PARKS AND RECREATION
ACTIVITIES.
WHEREAS, the City of College Station has conducted a cost of service study to identify the full
cost of service for all Parks and Recreation related facilities and services; and
WHEREAS, the schedule of fees in the attached Exhibit A provides for Parks and Recreation
related fees consistent with the adopted fiscal and budgetary policy; now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
PART 1: That the City Council hereby approves and adopts the Parks and Recreation fee
schedule attached as Exhibit A.
PART 2: That the fees provided for in the attached Exhibit A shall take effect for programs
beginning after January 1, 2004.
ADOPTED this 24`h day of July, A.D. 2003
ATTEST: APPROVED:
CONNIE HOOKS, City Secretary RON SILVIA, Mayor
APPROVED:
E-Signed by Carla A gobjns9 , 4.)
VFRTFY aiithantirity with Annrnvrtt-
City Attorney
1994-2004 PARKS AND RECREATION DEPARTMENT USER FEES
Staff
ACTIVITY/FACILITY 2000 2001 2002 2003 2004 Comment
ADULT SPORTS PER TEAM
1. Basketball $265 $265 Discontinue r F
2. Flag Football $265 $340 $340 $340 $355
3. Volleyball $130 $140 $175 $175 $175
4. Softball A
Play-Off League(Sprg,Sum) $356 $360 $360 $375 $390
Play-Off League(Fall) $300 $315 $315 $330 $345
Fast Pitch(Sprg.,Sum) $375 $375 $375 $400 $400
Fast Pitch(Fall) $312 $325 $325 $340 $340
YOUTH SPORTS PER CHILD
1. Basketball $30/20/10 $30/20/10 , $40/35 $40/35 $45/40
2. Flag Football $30/20/10 $35/25/15 $40135 $40135 $45/40 B
3. Girl's Softball $30/20/10 $35125/15 $40/35 $45/40 $50/45
4. Youth Volleyball $40/30/20 $40/35 $40/35 $45/40 ,
5. Challenger Sports $15.00 $15 $15 $15
INSTRUCTION FEES PER PERSON
1. Swim Lessons $30 $30 $35 $35 $35
2. Adv.Swim Lessons $25/15/10 $35 $40 $40 $40
3. TAAF Swim Team $80/60/40 $85165/45 $85/75 $85175 $85/75 C
4. National Ir.Tennis League $50 $50 $50 $50 $85
5. Tennis Lessons(+ 1 can of balls) $35/person $35/person $40 $40 $45
6.Golf $45 Discontinue ` . ...,>: 1:, ...
PAVILION RENTALS PER DAY
1. Bee Creek Pavilion $50 $75 $75 $75 c, ..:.;:‘,1'-„%1.;h7.`7?
q
Monday-Thursday
Friday-Sunday
Y- daY&Holidays
2. Central&Southwood Pavilions
Monday-Thursday $50 $75 $100 $100 $100
_' Friday $75 $100 $175 $175 $175 D
Saturday&Sunday&Holidays $125 $175 $175 $175 $175
a *1a 7"k4 $s a
$100 $100*Deposit
3. Oaks Pavilion 11131(111111 $75 $75 $75 " ,���
Monday-Thursday ,'.>{��,,>ar $75
Friday-Sunday&Holidays $100
*Deposit " 'w.F $50 $50
4. Thomas Pavilion $15 $15 $15 $15 Discontinue
WOLF PEN CREEK AMPHITHEATER
Private-Weekday $200 $200 $200 $200 $200
Private-Weekend $250 $250 $250 $250 $250
Non Commercial-Weekday $425 $425 $425 $425 $425 E
Non Commercial-Weekend $525 $525 $525 $525 $525
Professional/Commercial-Weekday $800 $800 $800 $800 $800
Professional/Commercial-Weekend $900 $900 $900 $900 $900
CONFERENCE CENTER(See Attached Rates)
Staff
ACTIVITY/FACILITY 2000 2001 2002 2003 2004 Comment
LINCOLN CENTER
1.Membership(19-54 yrs),per year $15 $15 $15 $15 $15
Youth $8 $10 $10 $10 $10
Low Income Eligible $4 $5 $5 $5 $5
Adult $10 $15 $15 $15 $15
2. Non-Member Guest Pass(youth or adult) $1/da $1/day $1 $1
Non-Member Summer Rate(youth or adult) ,`'''7 . ti,;,_, .. ,ter;j $30/summer $30 $30
3. *Gym(8 hr.block/day)deposit $150/8hrs $150/8hrs $200/8hours $200 $250
Hourly/Half Court(4 hr max) $10 $15 $15 $15 $20
Hourly/Full Court(4 hr max) $20 $25 $25 $25 $30
Gym Event ,.....,.i $.30/Chair $.30/Chair $.30/Chair
All Day Usage(more than 4 hrs) $100 $125 $175 $175 $175
Concession Usage $0 $10 $15 $15 $20 F
4. *Game Room Rental Per Hour(2 hr.min.) $10 $20
De.osi[ .�: t $50 $50
5. *Teen Room Rental Per Hour(2 hr.min.) $10/2 hr min $10/2 hr min $10/2 hr min $10 $20
Deposit $50 $50 $50 $50 $50
6. *Community Room Rental(max.3 hrs) $25 $25 $30 $30 $50
Additional per hr 1",.t, r'.fl $15 $20 $20 $20
Deposit $50 $50 $75 $75 $75
Kitchen Fee $0 $10 $15 $15 $20
7. **Special Event Fee(Funerals,weddings,parties) t .i " „r,i'„ $150 $150
8. Miscellaneous Charges
Copies $.10/Copy $0.10 $0.10
g,,° :t $2.00/fax $2.00 $2.00
Faxes ..
ATHLETIC FIELDS
1. Softball&Baseball:**
Single field rental/day $60 $60 $60 $60 $60
Single field rental/weekend , z,'` . ,,';",, w ..,, ,..-1:-9 $100 $100
two(2)field complex/day $200 $200 $200 $100 $100
two(2)field complex/weekend $350 $350 $350 $175 $175
three(3)field complex/day $100 $100 $100 $150 $150
three(3)field complex/weekend $175 $175 $175 $275 $275
*Deposit per day/weekend m '- x $50/$100 $50/$100
four(4)field complex/day � � $200 $200
four(4)field complex/weekend w . $350 $350
*Deposit per day/weekend .f-';'' - ..,.t.a ,'.,,_...._...:—..4`....-................ , Varies Varies
2. Soccer:
One(I)field:per day $60 $60 1 $60 $60 $60
Complex:per day . . 4£„,,,.,,;4, ``< *: "e $200 $200
Complex:per weekend $350 $350 $350 $350 $350
Veterans Park and Athletic Com ilex
Six(6)Fields:Per Day . s ° $400
Per Weekend
3. Field Rentals/Per Hour(1/2/3 hrs)* $10/15/20 $10/15/20 $10/15/20 $10/15/20 $10/15/20
r $5
4. Lights for field rentals(per hour)
RACE EQUIPMENT RENTALS
I. Printing Stop Watch r ,,_,, $10 $10
2. Stop Watch $5 $5
� ' ,l $10 $10
3. Cones(10) t lE-
4. Bases,Poles,and Flagging(10) $10 $10
5. Big Time Clock a $50 $50
6. Water Cooler t` „ $5 $5 H
7. Ice Chest * $S $5
8 Tables $10 $10
9. Traffic Flags and Vests(10) $5 $5
stopwatch,10 cones,10 bases/poles and flagging,2 water -1,........ ......,_;4;,,,„„7„...4..„4, ” $75 $75
stopwatch,30 cones,20 bases/poles and flagging,6 water;.;2--_-;i1'2-9,, r„ $100 $100
stopwatch,60 cones,30 bases/poles and flagging, 1 2 ,x ;, ,1 L.`:;:i.7r,el $125 $125
Staff
ACTIVITY/FACILITY 2000 2001 2002 2003 2004 Comment
SWIMMING POOLS
1. General Admission(3 yrs&up)
Hallaran/Thomas $2.00 $2.00 $2.00 $2.00 $2.50
Natatorium $2.00 $2.00 $2.00 $2.00 $2.00
Adamson $3.50 $3.50 $4.00 $4.00 $4.00
2. Discount Pass(25 swims)
Hallaran/Thomas $40 $50 $85 $40 $50
Natatorium $40 $40 $85 $40 $40
*Adamson $75 $75 $85 $85 $85
3. Family Season Pass
Hallaran/Thomas $125 $125 $125 $125 $125
Natatorium $125 $125 $125 $125 $125
*Adamson $200 $200 $200 $200 $200
4. Individual Season Pass
Hallaran/Thomas $60 $60 $60 $60 $60
*Adamson $80 $80 $80 $80 $80
5. Babysitter Season Pass
Hallaran/Thomas $30 $30 $30 $30 $30
*Adamson $40 $40 $40 $40 $40
. ti"
6. Special Day Care Fee @ Adamson Lagoon Per Child ;,„r„, ,s,-�...r ,�, ,,,,;,,.„' ,:;';',".,^',, $2.75 $2.75
7. Pool Rental(2 hours)
Halloran: 25 people or fewer $75 $75 $100 $100 $100
50 people or fewer $100 $100 $125 $125 $125
51-76 people $150 $150 $175 $175 $175
77-102 people $200 $200 $225 $225 $225
Each hour after intial 2 hours $50 $50 $75 $75 $75
Thomas/Natatorium: 25 people or fewer $65 $65 $90 $90 $90
50 people or fewer $75 $75 $100 $100 $100
51-76 people $100 $100 $125 $125 $125
77-102 people $125 $125 $150 $150 $150
Each hour after intial 2 hours $50 $50 $75 $75 $75
Adamson: 99 people or fewer $250 $250 $275 $275 $275
199 or fewer $300 $300 $325 $325 $325
299 or fewer $400 $400 $425 $425 $425
300+ $500 $500 $525 $525 $525
Each hour after intial 2 hours $100 $100 $125 $125 $125
8. Pool Parties Per Person*
Theme Party:Southwood and Thomas
- $5.75 $5.75
Adamson Lagoon $7.50 $7.50
General Party:Southwood and Thomas $4.75 $4.75
Adamson Lagoon ;' $6.50 $6.50
Catered Theme Party:Southwood and Thomas $7.00 $7.00
Adamson Lagoon 'a _ $9.25 $9.25
General Catered Party:Southwood and Thomas $6.25 $6.25
Adamson Lagoon $8.50 $8.50
Pavilion Party(Four table limit):First Table $15.00 $15.00
Additional tables -, _ :, „4..� ,, ,' $5.00 $5.00
9. Other Pool Fees 1
Texas SuperGuard Competition Per Person $20.00
$20.04
Swim Diaper Fee Per Diaper , $1.00 $1.00
Tube Rental Fee �* a $1.00 $1.00
Deposit ' $2.00 $2.00
Locker Rental Fee
$1.00 $1.00
Deposit r $2.00 $2.00
" " w``
limier Lifeguard Program Per Person Per Session ,, $55.00 $65.00
Guard 2-B Per Person,Per sessionf, $55.00 $65.00
Duck Derby(Sponsor a duck July 4th)Per Person f.rrr * ivf. �jr , , $3.t, :--,:-`,':,;7;.'..,1;-:',-,4„.„..,,... 00 $3.00
Boy Contest on July 4th,Per Person °r $3.00 $3.00
"Sr hoots Out Ilr» Out at Adamson Lagoon t ' a +' $200.00 $200.00
Pool Trout Fish Out Per Person(Ages 3 and up) ` � ' _ 11 $2.50 $2.50
Over the 5 fish limn(Per Fish) "," 's „794f e'° $1.50 $1.50
10. Educational Class Penial(I hour/non exclusive) $25 $25 $25 $25.00 $25.00
ta"
rffliMil 2000 2001 2002 2003 2004 Comment
TEEN CENTER(THE EXIT) a 1 I 1 igg I g I I 11 a I It----
1. Non Member er da ..—^,
a $10 $10
3. Meetim Room Rental Per Hour : Y �
De asit �? • $50 $50
4. Dance/Game Room Rental Per Hour
Dc osit tt m $50 $50
5. 'Whole Facilit Rental Per Hour T 1 ' f �w s $50 $50
6, Additional Attendance Fee Per Hour "' E 1 '111.11111.1111111.111.11
26-50 Attendees ;' - $10 $10
51-100 Attendees gp °IIIIIIEIIIMIIIIEIEIIIII
100-200 Attendees , . ...,..._:1 $20 $20
7. S.ecial Pro:rammin• Fee $10 Illnal.111111111111. $25-$100
VENDOR PERMITS $50 $50 $50 $50 $50 MEM
Staff Comment
Adult Sport Recommendations:
- Increase Adult Slow Pitch fee $15 per team to recover cost of contractually obligated
A increase in ofciating fees paid to the Brazos Valley Softball Umpires Association.
- Increase Adult Flag Football fee $15 per team to recover cost of increasing officiating
fee $1.
Youth Sport Recommendations
- Increase Girls Fast Pitch fee $5 per player to recover cost of contractually obligated
increase in officiating fees paid to the Brazos Valley Umpires Association.
- Increase Youth Basketball and Flag Football fees $5 per player to allow increase in
�
officiating fees. These fees were to be reviewed under agreement with the Brazos
Valley Softball Umpires Association.
- Increase Youth Volleyball fee $5 per player to keep in line with other youth sports and
offset increase in officiating fee.
Instruction (Tennis Programs):
� - Increase Tennis to come in line with other area programs. This includes a $5 facility
replacement fee.
Pavilions:
- Increase both Bee Creek and Oaks Pavilions to $100 for weekends and holidays
(keeping the weekday rate at $75).
- Convert Thomas Pavilion to a fist-come-first-serve facility. The rental rate has
remained the same ($15) since 1994 because a)the pavilion is very small, and b)there
are no restrooms unless when Thomas Pool is open. The set up and clean up for this
pavilion has cost staff more money through overtime and maintenance costs than they
are bringing in.
Wolf Pen Creek Annphithmater'
E '
- No recommended changes for CYO4.
Lincoln Center:
F
- Staff is recommending increasing fees accordingly as a result of surveying
comparable community facilities.
Athletic Fields:
- Add fees for rental of Veterans Park and Athletic Complex Soccer Fields at$400 per
[�
day or$700 per weekend for all six fields. This compares to the $200 per day and $350
per weekend for the three-field complex at Central Park. The softball fields can be
covered through the existing fee structure.
-Add fee for lighted field rentals, and charge $5 per hour to operate the lights.
Race Equipment:
H '
- No recommended changes for CYO4.
Swimming Pools (Other Pool Fees):
- Increase Junior Lifeguard and Guard 2-B from $55 to $65 as a result of surveying
similar community facilities.
Teen Center:
- AddanitemenUUod ^Speda| P/ngnammingFee.^ This [eoisintendeUtop^ovido
�
some limit on possible charges for existing programs that we are currently offering our
customers (I.e. eXtreme EXIT and the VIP Field Trip Package), as prices for these
programs can change depending upon the time that these trips are offered.
Vendor Permits:
' - No recommended changes for CYO4.
/ i I
FEE CHANGES 2004 - CONFERENCE CENTER
Change from 3 free tables to 5 tables free with all rooms except room 127, change from 15 free tables to 20 tables free with Room 127.
Change from "Add Social fee"-to No Social Fees
Change Coffee from 40 cents a cup to 50 cents a cup
Change from: "All persons and civic organizations holding an event in which commercial vendors and/or exhibitors
participate changes the event to a commercial rate." All commercial vendors and/or exhibitors will be charged$5.00 per table
To: "Vendor Tables from$5 each to$10 each table(and will not change client to Commercial rate)
Cancellation Fees: Change Cancellation from 30 to 60 days. The deposit paid to reserve the space is kept if event is cancelled less
than 60 days prior to the event.
Between 5pm &6pm, based on availability charge the 2 hour rate to charge the 4hr/less rate.
Change from 13 Rental Categories to Three Rental Categories: Commercial, Standard, Non-Profit
Commercial: companies or businesses
Standard: Individuals or groups without a non-profit status and not commercial.
Non-profit: To receive this rate, you must have proof that the Internal Revenue Service has designated your organization as
non-profit and provide a copy of the status for the Conference Center files
Change deposit policy from: "Deposits are required on each room in order to reserve them and to assure that they are
left in good condition. Deposits are refundable upon compliance with all rules and regulations and clean-up requirements
by client and caterer. All checks are cashed and do not apply toward rental fees. A tentative reservation will be held
for a maximum of 5 working days,and then a deposit for each room must be made in order to confirm the space.
Client must have all arrangements finalized by 12:00 Noon on Thursday for weekend events. Deposits are
returned within 4-6 weeks after the event."
Change deposit policy to:A deposit is money paid to reserve a space. Deposits are required on each room.All checks
are cashed and do not apply toward rental fees.The deposit is held to reserve the date,and to cover any damage or
insufficient clean-up resulting from the event. Deposits are returned if reservation is canceled 60 days prior to the event.
Deposits are refundable upon compliance with all rules and regulations and clean-up requirements by client and caterer.
After the event the deposit is returned upon request within 4 to 6 weeks.
Client must have all arrangements finalized by 12:00 Noon on Thursday for weekend events.
April 3, 2003 o:/Budget/Fees/Fees/2004/Fee Changes 2004—Conference Center
PAVILION RENTALS
2002
College Station Bryan Other Totals/Pavilion
Thomas 36 6 3 45
80/ 14% 6%
Bee Creek 71 7 9 87
82% 8% 10%
Oaks 22 6 3 31
71% 19% 10%
Central 86 17 6 109
79% 16% 5%
Southwood 65 8 9 82
79% 10% 11%
Totals Per Area 280 44 30
2003
College Station Bryan Other Totals/Pavilion
Thomas 11 3 0 14
79% 21% 0%
Bee Creek 30 0 2 32
94% 0% 6%
Oaks 9 1 1 11
82% 9% 9%
Central 33 8 3 44
75% 18% 7%
Southwood 21 3 2 26
80% 12% 8%
Totals Per Area 104 15 8
DRAFT
2003 ATHLETIC FIELD STATUS & UTILIZATION
City Operated Programs
2004 FEES
Field Redevelopment Fee City Fee
1. Adult Softball (6 lighted fields)
Slow Pitch
Spring 160 teams, 2,240 players $75 $315 /Team
Summer 171 teams, 2,394 players $75 $315 /Team
Fall 158 teams, 2,212 players $75 $270 /Team
Fast Pitch
Spring 0 teams $75 $325 /Team
Summer 11 teams, 154 players $75 $325 /Team
Fall 3 teams, 42 players $75 $265 /Team
2. Girls Softball (3 lighted fields)
Fast Pitch
Spring 25 teams, 257 players $5 $45/$40 / Person
Fall 20 teams, 207 players $5 $45/$40/ Person
Travel Teams 17 teams, 221 players
3. Adult Flag Football (2 lighted fields)
Fall 9 teams, 117 players $75/Team $280 /Team
4. Youth Flag Football (5 lighted fields)
Fall 40 teams, 345 fields $5/Person $40/$35/ Person
5. Youth Basketball (7 CSISD gyms)
Winter 90 teams, 700 players $0 $45/$40 /Person
6. Adult Volleyball (4 gyms)
Spring 25 teams, 200 players $0 $175 /Team
Summer 24 teams, 192 players $0 $175 /Team
Fall 22 teams, 176 players $0 $175 /Team
Winter 26 teams, 208 players $0 $175 /Team
7. Youth Volleyball (4 gyms)
Summer 14 teams, 125 players $0 $45/$40 /Person
8. TAAF Swim Team
Summer 235 swimmers $0 $85/$75 /Person
9. Challenger Series
Soccer 30 players $0 $15 / Person
Basketball 51 players $0 $15 / Person
Bowling 37 players $0 $15 / Person
City Assisted Programs
2004 FEES
Field Redevelopment Fee City Fee
1. College Station Soccer Club $5 / Person $0
(18 fields spring, 25 fields fall) $5 / Person $0
Spring 1,179 players
Fall 1,194 players
2. Aggieland Soccer Club (5 fields fall)
Fall 22 teams, 330 players $5 / Person $0
3. Bryan/College Station Soccer Club
(8 fields)
Spring 26 teams, 390 players $75 /Team $10 /game
Summer 24 teams, 360 players $75 /Team $10 /game
Fall 24 teams, 360players $75 /Team $10 /game
4. College Station Little League
(9 lighted fields)
Spring 873 players $5 / Person $0
5. Travel, Softball, Baseball and Non-allied
Soccer
Field Rentals $0 $10 for the first hour, $5 for each
additional hour or$60 per day
Lights N/A $5 per hour
Non League User Fee (2-hour max)
30 Practices (lights extra) $75 $200
45 Practices (lights extra) $75 $300
Athletic Facility Inventory
1. Softball Fields
Adult
Central Park Four lighted fields
Veterans Park and Athletic Complex Two lighted fields
Youth
Jane Pulley Softball Fields Two lighted 1 - fields
Lemontree Park One lighted field
2. Soccer Fields
Adult/Youth
Anderson Park Five fields, no lights
Central Park* Three fields, no lights
Southwood Valley Athletic Park Five fields, two with lights
Veterans Park and Athletic Complex* Six fields, two with lights
* Central Park three adult fields were subdivided into nine fields and Veterans Park and Athletic
Complex six adult fields were subdivided into eight fields, by agreement with College Station
Soccer Club, Aggieland Soccer and Bryan College Station Soccer League.
3. Baseball Fields
Southwood Valley Athletic Park six lighted fields
Wayne Smith Park three lighted fields
COLLEGE STATION PARKS AND RECREATION DEPARTMENT
ACTIVITY FEE WORKSHEET - 2004
YEAR
I. ACTIVITY
Season Dates:
Estimated # of Teams/Participants:
Estimated # of Games:
Required # of Teams/Participants:
Facility Required:
Proposed Fee:
II. SUPERVISION
A. Supervisor Fee/Participant * $0.00
B. Required # of Participant 0
Supervision Total (A*B) $0.00
*Based on 50% of Athletics Supervisor and Assistant Athletic Supervisor's
salary divided by total # of required participants for all adult sports
III. MAINTENANCE
A. Fertilization
1. Acreage of athletic field 0
2. Application rate 0
3. Rate divided by 2,0001bs/ton 0
4. Price per ton
5. # of applications
Subtotal Fertilization (1*(2/3)*4*5) $0.00
B. Athletic Field Mowing
1. Equipment cost per hour
2. Labor cost per hour
3. Hours required to mow facility/week
4. Weeks per season
Subtotal Mowing [(1+2)*3*4] $0.00
O:IBOARDISubcommitteeslfeeslactivity fee worksheet 2004
C. Irrigation
1. Application rate (gallons per hour)
2. Rate x 27,1545 gallons/acre 0
3. Acreage of Athletic Field
4. Weeks per season
5. Divided by 1000 gallons
6. Rate per thousand gallons
Subtotal Irrigation [{(1*2*3*4)/5}*6 $0.00
ex. Drag and Line
Subtotal Miscellaneous $0.00
TOTAL MAINTENANCE $0.00
IV. UTILITIES
A. Electric
1. Watts per light 0
2. Divided by 1000 (gives kilowatts) 0
3. Number of lights per field 0
4. Number of fields 0
5. Cost per kilowatt hour $0.00
6. Hours per night 0
7. Nights per season 0
Subtotal Electric [(1/2)*3*4*5] $0.00
B. Gas
0
Subtotal Gas $0.00
TOTAL UTILITIES (A+B) $0.00
V. STAFF
A. Officials
1. # of Officials 0
2. Salary per Official $0.00
3. # of Games per week 0
4. Weeks per season 0
Subtotal Officials (1*2*3*4) $0.00
O:IBOARDISubcommitteeslfeeslactivity fee worksheet 2004
B. Scorekeepers
1. # of Scorekeepers 0
2. Salary per Scorekeeper $0.00
3. # of Games per week 0
4. Weeks per Season 0
Subtotal Scorekeepers (1*2*3*4) $0.00
C. Athletic Assistance
1. # of Assistants 0
2. Salary per Assistant $0.00
3. Hours per day 0
4. Days per week 0
5. Weeks per season 0
Subtotal Assistants (1*2*3*4*5) $0.00
TOTAL STAFF (A+B+C) $0.00
VI. REGISTRATION FEES
1. ASA 0
2. TAAF 0
3. TAAF Region 5 0
4. Total Number of Teams/Participants 0
TOTAL REGISTRATION (1+2+3)*4 $0.00
VII. EQUIPMENT AND AWARDS
A. Equipment
Subtotal Equipment $0.00
B. Award s
$0.00
Subtotal Awards $0.00
TOTAL EQUIPMENT AND AWARDS: $0.00
O:IBOARDISubcommitteeslfeeslactivity fee worksheet 2004
TOTAL COSTS
Direct Costs
SUPERVISION $0.00
MAINTENANCE $0.00
UTILITIES $0.00
STAFF $0.00
REGISTARTION FEES $0.00
EQUIPMENT AND AWARDS $0.00
Direct Costs $0.00
OVERHEAD (12% DIRECT COSTS) $0.00
Per Jeff Kersten
TOTAL COSTS $0.00
RECOMMENDED FEES
Minimum Fee (Per Council and Parks Board Policy)
Total Cost $0.00
Minimum Percentage recovery 50%
Number of Teams/Participants 0
Plus Field Redevelopment Fee (if applicable) $75.00
Minimum Fee #DIV/0!
Maximum Fee (Per Council and Parks Board Policy)
Total Cost $0.00
Minimum Percentage recovery 80%
Number of Teams/Participants 0
Plus Field Redevelopment Fee (if applicable) $75.00
Maximum Fee #DIV/0!
Current Fee:
O:IBOARDISubcommitteeslfeeslactivity fee worksheet 2004
City of College Station
Parks and Recreation Advisory Board
Fees
Subcommittee
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March, 2004
FISCAL AND BUDGETARY
POLICY STATEMENTS
L STATEMENT OF PURPOSE which is recognized when due, and certain
compensated absences and claims and judgements
The broader intent of the following Fiscal and Budgetary such as accrued vacation leave which are
Policy Statements is to enable the City to achieve a long- recognized when the obligations are expected to be
term stable and positive financial condition. The liquidated with expendable resources.
watchwords of the City's financial management include
integrity, prudent stewardship, planning, accountability, The budgets for the Enterprise and Internal Service
and full disclosure. Funds are similarly prepared on the modified
accrual basis where cash transactions are included
The more specific purpose is to provide guidelines to the in the budget presentation in lieu of non cash
Director of Fiscal Services in planning and directing the transactions such as depreciation. The focus is on
City's day-to-day financial affairs and in developing the net change in working capital.
recommendations to the City Manager and City Council.
The budget is prepared with the cooperation of all
The scope of these policies generally spans, among other City Departments, and is submitted to the City
issues, accounting, purchasing, auditing, financial Manager who makes any necessary changes and
reporting, internal controls, operating and capital transmits the document to the City Council. The
budgeting, revenue management, cash and investment budget shall be presented to the City Council no
management, expenditure control, asset management, later than six weeks prior to fiscal year end, and
debt management, and planning concepts, in order to: shall be enacted by the City Council on or before
the twenty-seventh day of the last month of the
A. Present fairly and with full disclosure the financial preceding fiscal year.
position and results of the financial operations of the
City in conformity with generally accepted 1. PROPOSED BUDGET, A proposed budget
accounting principles(GAAP),and shall be prepared by the Manager with the
participation of all of the City's Department
B. Determine and demonstrate compliance with finance Directors within the provisions of the City
related legal and contractual issues in accordance Charter.
with provisions of the Texas Local Government Code
and other pertinent legal documents and mandates. a. The budget shall include four basic segments
for review and evaluation: (1)personnel costs,
The City Council will annually review and approve the (2) base budget for operations and
Fiscal and Budgetary Policy Statements as part of the maintenance costs, (3) service level
budget process. adjustments for increases or decreases to
existing service levels,and(4)revenues.
II.OPERATING BUDGET
b. The budget review process shall include
A. PREPARATION. Budgeting is an essential Council participation in the development of
element of the financial planning, control, and each of the four segments of the proposed
evaluation process of municipal government. The budget and a public hearing to allow for
"operating budget" is the City's annual financial citizen participation in the budget preparation.
operating plan. The budget includes all of the
operating departments of the City, the debt service c. The budget process shall span sufficient time
fund, all capital projects funds, and the internal to address policy and fiscal issues by the
service funds of the City. The budgets for the Council.
General Funds and Special Revenue Funds are
prepared in the Office of Budget and Strategic d. A copy of the proposed budget shall be filed
Planning on a modified accrual basis. Under this with the City Secretary when it is submitted to
basis revenues are recognized when they become the City Council in accordance with the
measurable and available to finance expenditures provisions of the City Charter.
of the current period. Expenditures are recognized
_—
when the related fund liability is incurred with the 2. ADOPTION, Upon the presentation of a
exception of: unmatured interest on long term debt proposed budget document to the Council, the
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Council shall call and publicize a public hearing.
The Council will subsequently adopt by 1. Is the request of such an emergency nature that it
ordinance such budget as it may have been must be made immediately?
amended as the City's Annual Budget, effective
for the fiscal year beginning October 1. 2. Why was the item not budgeted in the normal
budget process?
3. The operating budget will be submitted annually
to the Government Finance Officers Association 3. Why can't the transfer be made within the division
(GFOA) for evaluation and consideration for the or department?
Award for Distinguished Budget Presentation.
III. REVENUE MANAGEMENT.
B. BALANCED BUDGET. The operating budget will
be balanced with current revenues, exclusive of A. OPTIMUM CHARACTERISTICS. The City will
beginning resources, greater than or equal to current strive for the following optimum characteristics in its
expenditures/expenses. Excess balances shall be used revenue system:
as capital funds or other non-recurring expenditures.
1. SIMPLICITY. The City, where possible and
C. PLANNING. The budget process will be without sacrificing accuracy, will strive to keep
coordinated so as to identify major policy issues for the revenue system simple in order to reduce
City Council. The budget process will be a part of an compliance costs for the taxpayer or service
overall strategic planning process for the City. recipient. A corresponding decrease in the City's
cost of collection and a reduction in avoidance to
D. REPORTING. Periodic financial reports will be pay will thus result. The City will avoid nuisance
prepared to enable the Department Directors to taxes or charges as revenue sources.
assess their budgetary and operational performance
and to enable the Office of Management and Budget 2. CERTAINTY. A knowledge and understanding
to monitor and control the budget as authorized by of revenue sources increases the reliability of the
the City Manager. Summary financial reports will be revenue system. The City will understand its
presented to the City Council quarterly within fifteen revenue sources and enact consistent collection
working days after the end of each reporting period. policies to provide assurances that the revenue
Such reports will be in a format appropriate to enable base will materialize according to budgets and
the City Council to understand the big picture budget plans.
status.
3. EQUITY. The City shall make every effort to
E. CONTROL. Operating expense control is addressed maintain equity in its revenue system; i.e., the
in Section IV.C. of these Policies. City shall seek to minimize or eliminate all forms
of subsidization between entities, funds, services,
F. CONTINGENT APPROPRIATION. Pursuant to utilities,and customer classes.
Section 59 of the Charter of the City of College
Station,the City will establish an adequate contingent 4. REVENUE ADEQUACY. The City shall
appropriation in each of the operating funds. The require that there be a balance in the revenue
expenditure for this appropriation shall be made only system; i.e., the revenue base will have the
in cases of emergency, and a detailed account shall characteristic of fairness and neutrality as it
be recorded and reported. The proceeds shall be applies to cost of service, willingness to pay, and
disbursed only by transfer to departmental ability to pay.
appropriation. The transfer of this budget
appropriation shall be under the control of the City 5. ADMINISTRATION. The benefits of a revenue
Manager and may be distributed by him in amounts source will exceed the cost of levying and
not exceeding $15,000 or such amount as shall be collecting that revenue. The cost of collection
provided by Article 2368a V.T.C.S. as amended will be reviewed annually for cost effectiveness
from time to time. Any transfer involving more than as a part of the indirect cost and cost of service
such amounts must be expressly approved in advance analysis. Where appropriate, the City will use the
by the City Council. administrative processes of State or Federal
collection agencies in order to reduce
All transfers from the contingent appropriation will administrative costs.
be evaluated using the following criteria:
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6. DIVERSIFICATION AND STABILITY. A equity balance of the fund from which monies
diversified revenue system with a stable source of were provided to be invested.
income shall be maintained. This will help avoid
instabilities in particular revenue sources due to 5. USER-BASED FEES AND SERVICE
factors such as fluctuations in the economy and CHARGES. For services associated with a user
variations in the weather. Stability is achieved by fee or charge, the direct and indirect costs of that
a balance between elastic and inelastic revenue service will be offset by a fee where possible.
sources. There will be a review of fees and charges no less
than once every three years to ensure that fees
B. OTHER CONSIDERATIONS. The following. provide adequate coverage of costs of services.
considerations and issues will guide the City in its User charges may be classified as "full cost
revenue policies concerning specific sources of recovery," partial cost recovery," and "minimal
funds: cost recovery,"based upon City Council policy.
1. COST/BENEFIT OF INCENTIVES FOR a. Full fee support (80-100%) will be obtained
ECONOMIC DEVELOPMENT. The City will from enterprise operations such as utilities,
use due caution in the analysis of any tax or fee sanitation service, landfill, cemetery and
incentives that are used to encourage licenses and permits.
development. Ideally, a cost/benefit (fiscal b. Partial fee support(50-80%)will be generated
impact)analysis will be performed as part of such by charges for emergency medical services,
evaluation. miscellaneous licenses and fines, and all
adults sports programs.
2. NON-RECURRING REVENUES. One-time or c. Minimum fee support (0-50%) will be
non-recurring revenues will not be used to obtained from other parks, recreational,
finance ongoing operations. Non-recurring cultural,and youth programs and activities.
revenues should be used only for one-time
expenditures such as long-lived capital needs. 6. ENTERPRISE FUND RATES. The City will
They will not be used for budget balancing review and adopt utility rates as needed to
purposes. generate revenues required to fully cover
operating expenses, meet the legal restrictions of
3. PROPERTY TAX REVENUES. All real and all applicable bond covenants, and provide for an
business personal property located within the City adequate level of working capital.
shall be valued at 100% of the fair market value
for any given year based on the current appraisal Additionally,enterprise activity rates will include
supplied to the City by the Brazos County transfers to and receive credits from other funds
Appraisal District. Reappraisal and reassessment as follows:
shall be done at a minimum of once every three
years. a. General and Administrative (G&A) Charges.
G&A costs will be charged to all funds for
A ninety-six and one half percent (96.5%) services of general overhead, such as
collection rate shall serve each year as a administration, finance, customer billing,
minimum goal for tax collections. The City personnel, data processing, engineering, legal
Manager may, for budget and forecasting counsel, and other costs as appropriate. The
purposes, use up to the tax rate in effect for the charges will be determined through an
current year's budget. This policy will require that indirect cost allocation study following
the City Manager justify a tax rate that is different accepted practices and procedures.
from the current tax rate. The justification will be
based on City Council directions, needs arising b. Payment for Return on Investment. The intent
from voter authorized bonds, or other of this transfer is to provide a benefit to the
extraordinary conditions as may arise. citizens for the ownership of the various
utility operations they own. This transfer will
4. INVESTMENT INCOME. Earnings from be made in accordance with the following two
investment (both interest and capital gains) of methods, not to exceed 10% of the total
available monies, whether pooled or not, will be estimated operating revenues for the Water
distributed to the funds in accordance with the and Waste Water funds, 10.5% for the
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Electric fund, and 7.0% for the Sanitation C. CENTRAL CONTROL. Modifications within the
Fund: operating categories (salaries, supplies, maintenance,
services, capital etc.) can be made with approval of
(1) In-Lieu-of-Franchise-Fee. In-lieu-of- the City Manager. Modifications to reserve
franchise fee will be included as a part of categories and interdepartmental budget totals will be
the rate computation at 4% of gross sales done only by City Council consent with formal
consistent with the franchise rates charged briefing and council action.
to investor owned utilities franchised to
operate within the City. D. PURCHASING. All City purchases and contracts
shall conform to a competitive bidding process as set
(2) Return on Investment. The Return on forth in Chapter 252 as amended from time to time in
Investment will be calculated at 8% of the Local Government Code of Texas. If the sealed
total Fund Equity. competitive bidding requirement applies to the
contract, the contract shall be submitted to the
7. INTERGOVERNMENTAL REVENUES. Council for approval. The purchase of goods or
Reliance on intergovernmental revenues (grants) services by the City totaling $3,000 to $15,000 shall
will be eliminated or reduced. Any potential be awarded to the successful bidder through an
grants will be examined for matching and informal bidding process culminating in the issuance
continuation of program requirements. These of a purchase order when deemed appropriate.
revenue sources should be used only for projects
and programs where operating and maintenance Any payment for the purchase of goods or services
costs that have been included in the financial by the City at a total cost of less than$3,000 may be
forecast and their ultimate effect on operations approved by the applicable department in accordance
and revenue requirements are anticipated. with the department's internal control procedures.
8. REVENUE MONITORING. Revenues as they E. PROMPT PAYMENT. All invoices approved for
are received will be regularly compared to payment by the proper City authorities shall be paid
budgeted revenues and variances will be within thirty(30)calendar days of receipt of goods or
investigated. This process will be summarized in services or invoice date, whichever is later, in
the appropriate budget report. accordance with the provisions of Article 601f,
Section 2 of the State of Texas Civil Statutes.
IV. EXPENDITURE CONTROL The Director of Fiscal Services shall establish and
maintain proper procedures which will enable the
A. APPROPRIATIONS. The point of budgetary City to take advantage of all purchase discounts,
control is at the department level in the General Fund when possible, except in the instance where
and at the fund level in all other funds. When budget payments can be reasonably and legally delayed in
adjustments among Departments and/or funds are order to maximize the City's investable cash.
necessary, they must be approved by the City
Council and must meet other requirements as F. RISK MANAGEMENT. The City will aggressively
outlined in the City Charter. Budget appropriation pursue every opportunity to provide for the Public's
amendments at lower levels of control shall be made and City employees' safety and to manage its risks.
in accordance with the applicable administrative The goal shall be to minimize the risk of loss of
procedures. resources through liability claims with an emphasis
on safety programs. All reasonable options will be
B. AMENDMENTS TO THE BUDGET. In investigated to finance risks. Such options may
accordance with the City Charter, the budget may be include risk transfer, insurance, and risk retention.
amended after the following conditions are met: Where risk is retained, reserves will be established
I. The City Manager certifies that there are based upon actuarial determinations and not be used
available revenues in excess of those estimated in for purposes other than for financing losses.
the Budget.
2. The City Council holds a public hearing on the G. REPORTING. Quarterly reports will be prepared
supplemental appropriation. showing actual expenditures compared to the original
3. The City Council approves the supplemental budget.
appropriation.
V. CAPITAL BUDGET AND PROGRAM
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within the Public Works Department to use for a
A.PREPARATION. The City's capital budget will residential street maintenance program.
include all capital projects funds and all capital
resources. The budget will be prepared annually on a B. BUILDING CAPITAL MAINTENANCE AND
project basis. The capital budget will be prepared by REPLACEMENT. It is the policy of the City to
the Office of Management and Budget with the fund $250,000 annually for major maintenance on
involvement of responsible departments. its buildings such as roof air conditioning, flooring
B. CONTROL. All capital project expenditures must and other replacements.
be appropriated in the capital budget. The Director of
Fiscal Services must certify the availability of C. PARKING LOTS AND INTERNAL
resources before any capital project contract is ROADWAYS. It is the policy of the City to fund
presented to the City Council for approval. $145,000 annually to pay for major maintenance of
parking lots and internal roadways.
C. PROGRAM PLANNING. The capital budget will
be taken from the capital improvements project plan D. TECHNOLOGY. It is the policy to plan and fund
for future years. The planning time frame for the the maintenance and replacement of its computer
capital improvements project plan should normally network. The funding for the computer network is
be five years, with a minimum of at least three years. 15% (change from last year, 10%) of the original
The replacement and maintenance for capital items cost of the equipment. Additionally funding for
should also be projected for the next five years. additions and upgrades to the mid range systems is
Future maintenance and operational costs will be $90,000 annually.
considered so that these costs can be included as
appropriate in the annual budget. Major replacements for the computer systems
including hardware and software will be anticipated
D. FINANCING PROGRAMS. Where applicable, for a five-year period and included with the capital
assessments, impact fees, pro-rata charges, or other projects lists presented in the annual budget.
fees should be used to fund capital projects which
have a primary benefit to specific, identifiable E. FLEET REPLACEMENT. The City has a major
property owners. investment in its fleet of cars, trucks, tractors,
backhoes, and other equipment. The City will
Recognizing that long-term debt is usually a more anticipate replacing existing equipment,as necessary
expensive financing method, alternative financing and will establish charges that are assigned to
sources will be explored before debt is issued. When departments to account for the cost of that
debt is issued, it will be used to acquire major assets replacement.
with expected lives which equal or exceed the
average life of the debt issue. F. RADIOS, COPIERS, OTHER EQUIPMENT,
AND TELEPHONES. The City has a major
investment in its radios, copiers, and telephone
E. REPORTING. Periodic financial reports will be equipment. As a part of the on going infrastructure
prepared to enable the Department Managers to maintenance and replacement, the City has
manage their capital budgets and to enable the Office anticipated the useful life of such equipment and
of Management and Budget to monitor and control established a means of charging the cost of
the capital budget as authorized by the City Manager. replacement of that equipment to the various
Summary capital project status reports will be departments in order to recognize the city's
presented to the City Council monthly. continuing need.
VI.CAPITAL MAINTENANCE& REPLACEMENT VII. ACCOUNTING, AUDITING, AND
FINANCIAL REPORTING
The City recognizes that deferred maintenance and not
anticipating capital replacements increases future capital A. ACCOUNTING. The City is solely responsible for
costs. In order to address these issues, the City Council has the recording and reporting of its financial affairs,
approved a number of policies to address these issues. both internally and externally. The Director of Fiscal
Services is the City's Chief Fiscal Officer and is
A. STREETS CAPITAL MAINTENANCE AND
responsible for establishing the structure for the
REPLACEMENT. It is the policy of the City to City's Chart of Accounts and for assuring that
fund S400,000 annually for the Streets Division
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procedures are in place to properly record financial
transactions and report the City's financial position. C. FINANCIAL REPORTING.
B. AUDITING. 1. EXTERNAL REPORTING, Upon the
completion and acceptance of the annual audit by
1. QUALIFICATIONS OF THE AUDITOR_ In the City's auditors,the City shall prepare a written
conformance with the City's Charter and Comprehensive Annual Financial Report(CAFR)
according to the provisions of Texas Local which shall be presented to the Council within
Government Code, Title 4, Chapter 103, the City 180 calendar days of the City's fiscal year end.
will be audited annually by outside independent Accuracy and timeliness of the CAFR are the
accountants ("auditor"). The auditor must be a responsibility of City staff. The CAFR shall be
CPA firm of regional reputation and must prepared in accordance with GAAP and shall be
demonstrate that it has the breadth and depth of presented annually to the Government Finance
staff to conduct the City's audit in accordance Officer's Association (GFOA) for evaluation and
with generally accepted auditing standards consideration for the Certificate of Achievement
(GAAS) and contractual requirements. The for Excellence in Financial Reporting. If City
auditor must be registered as a partnership or staffing limitations preclude such timely
corporation of certified public accountants, reporting, the Director of Fiscal Services will
holding a license under Article 41 a-1, Section 9, inform the City Council of the delay and the
of the Civil Statutes of Texas, capable of reasons therefor.
demonstrating that it has sufficient staff which
will enable it to conduct the City's audit in 2. INTERNAL REPORTING. The Fiscal Services
accordance with generally accepted auditing Department will prepare internal financial
standards as required by the City Charter and reports, sufficient to plan, monitor, and control
applicable state and federal laws. The auditor's the City's financial affairs. Internal financial
report on the City's financial statements will be reporting objectives are addressed throughout
completed and filed with the City Secretary these policies.
within 120 days of the City's fiscal year end, and
the auditor will jointly review the management VIII. ASSET MANAGEMENT
letter with the City Council within 30 days of its
receipt by the staff. A. INVESTMENTS. The Director of Fiscal Services
shall promptly invest all City funds with the
In conjunction with their review, the Director of depository bank in accordance with the provisions of
Fiscal Services shall respond in writing to the the current Bank Depository Agreement or in any
City Manager and City Council regarding the negotiable instrument authorized by the City Council
auditor's Management Letter, addressing the under the provisions of the Public Funds Investment
issues contained therein. The Council shall Act of 1987 as amended, and in accordance with the
schedule its formal acceptance of the auditor's City Council's approved Investment Policies.
report upon the resolution of any issues resulting
from the joint review. An investment report will be provided to the City
Council quarterly. This report shall provide both
2. RESPONSIBILITY OF AUDITOR TO CITY summary and detailed information on the City's
COUNCIL. The auditor is retained by and is investment portfolio.
accountable directly to the City Council and will
have access to direct communication with the B. CASH MANAGEMENT. The City's cash flow will
City Council if the City Staff is unresponsive to be managed to maximize the cash available to invest.
auditor recommendations or if the auditor Such cash management will entail the centralization
considers such communication necessary to fulfill of cash collections, where feasible, including utility
its legal and professional responsibilities. bills, building and related permits and licenses, fines,
fees,and other collection offices as appropriate.
3. ROTATION OF AUDITOR, The City will not
require an auditor rotation, but will circulate Periodic review of cash flow position will be
requests for proposal for audit services at least performed to determine performance of cash
every three to five years. Year to year management and conformance to investment policies.
authorization to continue shall be done by May A detailed policy structure will be followed with
31 of each year. respect to Cash/Treasury Management. The
F-6
underlying theme will be that idle cash will be the general government and are not to be used to
invested with the intent to 1) safeguard assets, 2) fund operating needs of the City. GO's are
maintain liquidity, and 3) maximize return. Where backed by the full faith and credit of the City as
legally permitted, pooling of investments will be well as the ad valorem tax authority of the City,
done. to the extent allowed by law. The term of a bond
issue will not exceed the useful life of the asset(s)
funded by the bond issue and will generally be
C. FIXED ASSETS AND INVENTORY. These assets limited to no more than twenty (20) years.
will be reasonably safeguarded and properly General obligation bonds must be authorized by a
accounted for,and prudently insured. vote of the citizens of the City of College Station.
A fixed asset of the City shall be defined as a 2. REVENUE BONDS(RB's).RB'S will be issued
purchased or otherwise acquired piece of equipment, to provide for the capital needs of any activities
vehicle, furniture, fixture, capital improvement, where the capital requirements are necessary for
addition to existing capital investments, land, continuation or expansion of a service which
buildings or accessioned Library materials which has produces a revenue and for which the asset may
an original cost or value of at least $3,000 and a reasonably be expected to provide for a revenue
useful life of more than three years. stream to fund the debt service requirements.
The term of the obligation should not exceed the
The City's fixed assets shall be reasonably useful life of the asset(s)to be funded by the bond
safeguarded and properly accounted for and issue and will generally be limited to no more
sufficiently insured. Responsibility for the than twenty(20)years.
safeguarding of the City's fixed assets lies with the
department director in whose department the fixed 3. CERTIFICATES OF OBLIGATION,
asset is assigned. The Fiscal Services Department Contract Obligations, etc. (CO's). CO's will be
shall maintain the permanent records of the City's used in order to fund capital requirements that are
fixed assets including description, cost, department not otherwise covered under either revenue bonds
of responsibility, date of acquisition, depreciation or general obligation bonds. Debt service for
and expected useful life. The Fiscal Services CO's may be either from general revenues or
Department shall also perform, periodically, an backed by a specific revenue stream or streams or
inventory of assets using random sampling at the by a combination of both. Generally CO's will be
department level. Such inventory shall be performed used to fund capital assets when GO's and RB's
by the Director of Fiscal Services or his or her are not appropriate and when authorized under
designated agent in the presence of designated law. The term of the obligation may not exceed
department personnel from the responsible the useful life of the asset(s) to be funded by the
department. proceeds of the debt issue and will generally be
limited to no more than ten (10) years, but may
D. COMPUTER SYSTEM/DATA SECURITY. The extend to twenty(20) years when the asset is of a
City shall provide security of its computer system nature that its anticipated useful life exceeds 20
and data files through physical security. The years.
computer system shall be in a location inaccessible to
unauthorized personnel. 4. METHOD OF SALE. The City will use a
competitive bidding process in the sale of bonds
IX.DEBT MANAGEMENT unless the nature of the issue warrants a
negotiated bid. In situations where a competitive
A. DEBT ISSUANCE.The City will issue debt only for bidding process is not elected, the City will
the purpose of acquiring or constructing capital publicly present the reasons why, and the City
assets for the general benefit of its citizens and to will participate with the financial advisor in the
allow it to fulfill its various missions as a city. Debt selection of the underwriter or direct purchaser.
may be issued for the purposes of purchasing land or
rights-of-way and/or improvements to land, for 5. BIDDING PARAMETERS. The notice of sale
construction projects to provide for the general good, will be carefully constructed so as to ensure the
or for capital equipment. best possible bid for the City, in light of the
existing market conditions and other prevailing
1. GENERAL OBLIGATION BONDS (GO's). factors.
GO's will be used only to fund capital assets of
F-7
C. ANALYSIS OF FINANCING ALTERNATIVES. 1. The unobligated fund balance in the General
Staff will explore alternatives to the issuance of debt Fund should be at least 15% of the annual
for capital acquisitions and construction projects. budgeted General Fund expenses. This
These alternatives will include, but not be limited to, percentage is the equivalent of 55 days
1) grants in aid, 2) use of reserves, 3) use of current expenditures. An additional amount of up to 3.0%
revenues, 4) contributions from developers and should be maintained for extraordinary items or
others,5)leases,and 6)impact fees. contingencies. Cash and investments alone should
be equivalent to 30 days of operating
D. DISCLOSURE. Full disclosure of operating costs expenditures.
along with capital costs will be made to the bond
rating agencies and other users of financial 2. The Enterprise Fund working capital should be
information. The City staff, with the assistance of maintained at 15% of total operating expenses or
financial advisors and bond counsel, will prepare the the equivalent of 55 days. Cash and Investments
necessary materials for presentation to the rating alone should be equivalent to 30 days of
agencies, will aid in the production of Preliminary operations.
Official Statements, and will take responsibility for
the accuracy of all financial information released. 3. The Hotel/Motel Fund fund balance should be at
least 15% of the annual budgeted expenditures. -
E. FEDERAL REQUIREMENTS. The City will Adequate reserves are essential due to the nature
maintain procedures to comply with arbitrage rebate of this revenue source and the reliance
and other Federal requirements. organizations have on this revenue source to
maintain ongoing operations.
F. DEBT STRUCTURING. The City will issue bonds
for 20 years or less,not to exceed the life of the asset 4. The Internal Service Funds will attain and retain
acquired. fund balance/working capital balances
appropriate for the fund. Some funds may need
The structure should approximate level annual debt only minimal fund balance/working capital in
service unless operational matters dictate otherwise order to meet the needs of the fund, while others
or if market conditions indicate potential savings such as replacement and insurance funds must
could result from modifying the level payment have resources sufficient to meet major annual
stream. fluctuations in expenditures or long term
liabilities.
Consideration of market factors, such as the tax-
exempt qualification, minimum tax alternative, and C. LIABILITIES AND RECEIVABLES. Procedures
so forth will be given during the structuring of long- will be followed to maximize discounts and reduce
term debt instruments. penalties offered by creditors. Current liabilities will
be paid within 30 days of the invoice date or on
X. FINANCIAL CONDITIONS, RESERVES, AND receipt of the goods or services, whichever is later.
STABILITY RATIOS Accounts Receivable procedures will target
collection for a maximum of 30 days from service,
A. OPERATIONAL COVERAGE. (NO with any receivables aging past 120 days to go to a
OPERATING DEFICITS). The City will maintain collection agency. The Director of Fiscal Services is
an operational coverage of 1.00, such that current authorized to write-off uncollectible accounts that are
operating revenues will at least equal or exceed delinquent for more than 365 days, if the proper
current operating expenditures. delinquency procedures have been followed.
Deferrals, short-term loans, or one-time sources will D.CAPITAL AND DEBT SERVICE FUNDS.
be avoided as budget balancing techniques. Reserves
will be used only for emergencies or non-recurring 1. Monies in the Capital Projects Funds will be used
expenditures, except when balances can be reduced within 36 months of receipt. Balances will be
because their levels exceed guideline minimums as used to generate interest income to offset
stated in Paragraph B, following. increases in construction costs or other associated
costs. Capital project funds are intended to be
B. OPERATING RESERVES/FUND BALANCES expended totally.
F-8
2. Revenues in the Debt Service Fund are stable,
based on property tax revenues and transfers from
other funds. Remaining balances are maintained
to meet contingencies and to make certain that the
next year's debt service payments may be met in a
timely manner. The fund balance should not fall
below 81/3% (one month) of average budgeted
expenditures(in line with IRS guidelines).
E. INSURANCE RESERVES. Where risk is
retained by the City in a self-insurance mode, a
reserve will be established based upon actuarial
determination. Such reserve will be used for no
other purposes than for financing losses under the
insurance program.
XL INTERNAL CONTROLS
A. WRITTEN PROCEDURES. Wherever
possible, written procedures will be established
and maintained by the Director of Fiscal Services
for all functions involving cash handling and/or
accounting throughout the City. These procedures
will embrace the general concepts of fiscal
responsibility set forth in this policy statement.
B. DEPTARTMENT DIRECTORS'
RESPONSIBILITIES. Each department
Director is responsible for ensuring that good
internal controls are followed throughout his or
her Department, that all Fiscal Services
Depaitnient 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.
F-9
CITY OF COLLEGE STATION
PARKS & RECREATION DEPARTMENT
FEES POLICY STATEMENT
The citizens of College Station have made a commitment to excellence in parks facilities
and recreation programs. These facilities and services require substantial expenditures by
the City to ensure appropriate maintenance and effective programming. This policy is
intended to insure that a proportion of these costs is recovered through user fees in an
equitable manner in accordance with the City's current fiscal and budgetary policies
approved by the City Council.
Fees for athletic programs shall be set in accordance with the following
guidelines:
A. The cost of maintaining and operating athletic facilities should be borne
by those who use them. In addition, in those situations where the City has
responsibility for organizing and/or programming activities, participants
should bear proportionate staff salaries and overhead of direct supervisors
associated with the program.
B. The City recognizes that it is appropriate to subsidize youth athletic and
aquatics activities. Such activities contribute to educational development
and to encourage leisure literacy, which are increasingly important aspects
of life. Youth is defined as all individuals up to, and including, eighteen
years of age. The City will absorb all maintenance and operating costs
associated with facilities and the staff costs associated with organizing
and/or programming activities. A fee will be assessed to cover all variable
costs associated with programs such as uniforms, equipment, awards,
umpires, etc. in accordance with the City's fiscal and budgetary policy
statement.
C. It is intended that facilities and programs should be available to all citizens
and that none should be excluded because of inability to pay. The
Department Director, at his/her discretion, may reduce any fee in
individual cases upon evidence of financial hardship. The "Parks Bucks"
program is intended to meet the majority of these cases.
D. In addition to this user fee policy, the City levies a fee surcharge, which
goes into an Athletic Renovation and Improvement Fund. The policy
governing that fund is attached to this policy.
II. Fees for the use of rental facilities shall be set to cover the cost of utilities and
maintenance expenses related to that facility. Deposits may be required, as
needed, to ensure proper care and clean-up is provided by user groups. Deposits
Page I of 3
may be waived when users establish a satisfactory record with the City, and will
be determined on a case by case basis The fee and deposit will be waived for the
College Station Independent School District per a joint use agreement.
III. Aquatics, special events and instruction fees shall be set to cover all expenses
directly associated with conduct of the class or event. Pool admission fees shall
be set on an annual basis to recover a portion of the pools' operating expenses up
to 50%.
All fees shall be reviewed on an annual basis at public meetings by the Parks and
Recreation Board. After receiving public input, the Board will then submit fee
recommendations for the next calendar year to the City Council for final approval.
Page 2of3
Athletic Renovation and Improvement Funds
The CIP Committee recommended multiple lighting, irrigation, shade structures,
pathway and backstop projects on athletic fields as part of the 1998 bond
program that was approved by the City Council and the citizens. They were
assured that this would restore all athletic fields to the City's desirable standard.
However, the CIP Committee noted that it was unreasonable to fund these short-
term projects which had an expected life of considerably less than 25 years with
25 year bonds, since future taxpayers would be paying for assets that no longer
existed. The Council concurred with the Committee's strong recommendation
that a surcharge should be required of all teams using athletic fields to pay for
the replacement of items that have deteriorated as a result of their use, and for
any improvements in the existing standard of facilities they would like to have.
In response to this mandate, the Parks and Recreation Department is preparing
a rolling 10 year schedule which projects the renovations and improvements
required at each athletic field complex. Input from representatives of the athletic
field users will be solicited in preparing this schedule. The costs of implementing
the 10 year program will be calculated, with allowances made for likely future
cost increases, and divided into equal annual amounts.
The surcharge will be sufficient to pay each user groups' prorated share of the
fields' annual renovations and improvements. This money will be retained in a
separate capital fund for each athletic field complex, and will be used exclusively
for renovating or improving that complex. The Parks and Recreation Department
will consult with representatives from the athletic groups contributing to a fund
before money can be appropriated from it.
It is likely to take some months for the staff to carefully develop and cost the 10
year plans. However, it is desirable to implement the program as soon as
possible, since delays will increase the surcharge amounts that will be needed in
future years. This policy will be implemented on October 1,1999 at the
commencement of FY2000.
In lieu of the availability of the 10-year plan, the Parks and Recreation Board
recommended a surcharge be leveled on each item that equates to
approximately $5 per person, per season (Fall, Spring, and Summer), per team
in FY2000. This will be reviewed with athletic team representatives before the
FY2001 budget cycle when the rolling 10-year plan is available, and revisions, if
necessary, will be made to this $5 amount to reflect the financial needs of the
fields. This procedure will be replicated annually in future years.
Approved by Parks& Recreation Advisory Board:April 23,2001
Page 3 of 3
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS, APPROVING AND SETTING FEES FOR PARKS AND RECREATION
ACTIVITIES.
WHEREAS, the City of College Station has conducted a cost of service study to identify the full
cost of service for all Parks and Recreation related facilities and services; and
WHEREAS, the schedule of fees in the attached Exhibit A provides for Parks and Recreation
related fees consistent with the adopted fiscal and budgetary policy; now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
PART 1: That the City Council hereby approves and adopts the Parks and Recreation fee
schedule attached as Exhibit A.
PART 2: That the fees provided for in the attached Exhibit A shall take effect for programs
beginning after January 1, 2004.
ADOPTED this 24th day of July, A.D. 2003
ATTEST: APPROVED:
CONNIE HOOKS, City Secretary RON SILVIA, Mayor
APPROVED:
; EA,gaed py.,caAa4k,„RoJ219,sw,,0
N%FR TFY ithranfiritv with Annrovcdt
City Attorney
1994-2004 PARKS AND RECREATION DEPARTMENT USER FEES
Staff
ACTIVITY/FACILITY 2000 2001 2002 2003 2004 Comment
ADULT SPORTS PER TEAM
1. Basketball $265 $265 Discontinue
2. Flag Football $265 $340 $340 $340 $355
3. Volleyball $130 $140 $175 $175 $175
4. Softball A
Play-Off League(Sprg,Sum) $356 $360 $360 $375 $390
Play-Off League(Fall) $300 $315 $315 $330 $345
Fast Pitch(Sprg.,Sum) $375 $375 $375 $400 $400
Fast Pitch(Fall) $312 $325 $325 $340 $340
YOUTH SPORTS PER CHILD
1. Basketball $30/20/10 $30/20/10 $40/35 $40/35 $45/40
2. Flag Football $30/20/10 $35/25/15 $40/35 $40/35 $45/40 B
3. Girl's Softball $30/20/10 $35/25/15 $40/35 $45140 $50/45
4. Youth Volleyball $40/30/20 $40/35 $40/35 $45/40
5. Challenger Sports $15.00 $15 $15 $15
INSTRUCTION FEES PER PERSON
1. Swim Lessons $30 $30 $35 $35 $35
2. Adv.Swim Lessons $25/15110 $35 $40 $40 $40
3. TAAF Swim Team $80/60/40 , $85/65/45 $85/75 $85/75 , $85/75 C
4. National Ir.Tennis League $50 $50 $50 $50 $85
5. Tennis Lessons(+1 can of balls) $35/person $35/person $40 $40 $45
6.Golf $45 Discontinue
PAVILION RENTALS PER DAY
1. Bee Creek Pavilion $50 $75 $75 $75 .x.,...
Monday-Thursday $7g
Friday-Sunday&Holidays $100
2. Central&Southwood Pavilions
Monday-Thursday $50 $75 $100 $100 $100
Friday $75 $100 $175 $175 $175 D
Saturday&Sunday&Holidays $125 $175 $175 $175 $175
*Deposit $100 $100
3. Oaks Pavilion $50 $75 $75 $75 .
Monday-Thursday c $75
'f rf"'a -t rn`suKt M." #'P�.rFri :f r wcdiA fi.
Friday-Sunday&Holidays
*Deposit . ._, i $50 $50
4. Thomas Pavilion $15 $15 $15 $15 Discontinue
WOLF PEN CREEK AMPHITHEATER.... ..... ... ................ .
Private-Weekday $200 $200 $200 $200 $200
Private-Weekend $250 $250 $250 $250 $250
Non Commercial-Weekday $425 $425 $425 , $425 $425 E
Non Commercial-Weekend $525 $525 $525 $525 $525
Professional/Commercial-Weekday $800 , $800 $800 _ $800 $800
Professional/Commercial-Weekend $900 $900 $900 $900 $900
CONFERENCE CENTER(See Attached Rates)
to"
............................. ........... ......
2000 2001 2002 2003 2004 Comment
LINCOLN CENTER
1.Membershi•(19-54 rs), .er earINGENIIIIIIMI®UMMII
Youth $8 $10 $10 $10 $10
Low Income Eli:ible $4 10119.111.11MMIUMBEEMEMENEI
Adult $10 ®IIIMMII
2. Non-Member Guest Pass( outh or adult) s $1/da $1/da IllnillMMKgMll
Non-Member Summer Rate( outh or adult) $30/summer $30 $30
3. *G m(8 hr.block/da )de.osit $150/8hrs $150/8hrs $200/8hours $200 $250
Hourl /Half Court(4 hr max) $10NEMIN $20
Hourl /Full Court(4 hr max) $20 11111NEMINSIMMEMIll $30
L... _ , $.30/Chair $.30/Chair $.30/Chair
All Da Usa:e(more than 4 hrs) $100 ilingailiniMEMIIIKINIMEMEMII
Concession Usa•e $0 $10 IIIIMEIIIIIIMKMIIIII $20
4. *Game Room Rental Per Hour(2 hr.min.)
c.�,...�_. �t $10 $20
De.osit $50 $50
5. *Teen Room Rental Per Hour(2 hr.min.) $10/2 hr min $10/2 hr min $10/2 hr min $10 $20
De.osit $50 $50 $50 $50 $50
6. *Communit Room Rental(max.3 hrs) IIMMINIMENIN $30 $30 $50
Additional .er hr r $20 $20 $20
De.osit $50 $50 alinallintgaillingni
1.1131123 $0 $10 ilinfalEIMOMMI $20
7. **S.ecial Event Fee(Funerals,weddin:s,•arties) -- . $150 $150
8. Miscellaneous Char:es ���1111111.11111.1111111111
Co.ies $10/Co. $0.10 $0.10
. _ _.__., $2.00/fax $2.00 $2.00
ATHLETIC FIELDS ----
1. Softball&Baseball:** -----
Sin•le field rental/da $60 $60 $60 $60 $60
Sin•lefieldrental/weekend pw w._,_. ;t $100 $100
two(2)field com.lex/da $200 $200 $200 $100 $100
- two(2)field com.lex/weekend $350 $350 $350
three(3)field com.lex/da $100 $100 $100 $150 $150
three(3)field com.lex/weekendIINEMINIEEMINIESION
*De.osit.er da /weekend r
.,, s $50/$100 $50/$100
four(4)field com.lex/da t . $200 $200
four(4)field comalex/weekend $350 $350
*De.osit.er da /weekend
2. Soccer: ---ilimm-
One(1)field: .er da $60 $60 $60 $60 $60
Com.lex: .er da $200 $200
Com.lex: .er weekend $350 $350 $350 $350 $350
Veterans Park and Athletic Com.)ex -----
Six(6)Fields:Per Da „ �,. .y $400
Per Weekend i_t. _� ., _ $700
3. Field Rentals/Per Hour(1/2/3 hrs)* $10/15/20 $10/15/20 $10/15/20 $10/15/20 $10/15/20
ar
4. Li:his for field rentals(.er hour) € _
RACE EQUIPMENT RENTALS --11.11111111�
1. Printin•Ste.Watch $10 $10
2. Ste Watch
3. Cones(10) $10 $10
4. Bases,Poles,and Fla••**in• (10) $10 $10
5. Bi:Time Clock r r $50
6. Water Cooler 111=11.11.11031.11
8. Tables r $10 $10
9. Traffic Fla•s and Vests(10)
stopwatch, 10 cones,10 bases/poles and flagging,2 water
stopwatch,30 cones,20 bases/poles and flagging,6 water •r $100 $100
stopwatch,60 cones,30 bases/poles and flagging, 12 ;� ; .,. . .1101/111
Staff
_- ACTIVITY/FACILITY 2000 2001 2002 2003 2004 Comment
SWIMMING POOLS
1. General Admission(3 yrs&up)
Hallaran/Thomas $2.00 $2.00 $2.00 $2.00 $2.50
Natatorium $2.00 $2.00 $2.00 $2.00 $2.00
Adamson $3.50 $3.50 $4.00 $4.00 $4.00
2. Discount Pass(25 swims)
Hallaran/Thomas $40 $50 $85 $40 $50
Natatorium $40 $40 $85 $40 $40
*Adamson $75 $75 $85 $85 $85
3. Family Season Pass
Hallaran/Thomas $125 $125 $125 $125 $125
Natatorium $125 $125 $125 $125 $125
*Adamson $200 $200 $200 $200 $200
4. Individual Season Pass
Hallaran/Thomas $60 $60 $60 $60 $60
*Adamson $80 $80 $80 $80 $80
5. Babysitter Season Pass
Hallaran/Thomas $30 $30 $30 $30 $30
*Adamson $40 $40 $40 $40 $40
6. Special Day Care Fee @ Adamson Lagoon Per Child i .._: ,_;:.u�_... ,, , 2, $2.75 $2.75
7. Pool Rental(2 hours)
Halloran: 25 people or fewer $75 $75 $100 $100 $100
50 people or fewer $100 $100 $125 $125 $125
51-76 people $150 $150 $175 $175 $175
77-102 people $200 $200 $225 $225 $225
Each hour after intial 2 hours $50 $50 $75 $75 $75
Thomas/Natatorium: 25 people or fewer $65 $65 $90 $90 $90
50 people or fewer $75 $75 $100 $100 $100
51-76 people $100 $100 $125 $125 $125
77-102 people $125 $125 $150 $150 $150
Each hour after intial 2 hours $50 $50 $75 $75 $75
Adamson: 99 people or fewer $250 $250 $275 $275 $275 I
199 or fewer $300 $300 $325 $325 $325
299 or fewer $400 $400 $425 $425 $425
300+ $500 $500 $525 $525 $525
Each hour after intial 2 hours $100 $100 $125 $125 $125
8. Pool Parties Per Person*
Theme Party:Southwood and Thomas p_ .-. t $5.75 $5.75
Adamson Lagoon 4 $7.50 $7.50
General Party:Southwood and Thomas ° $4.75
{,*.. C $4.75
Adamson Lagoon $6.50 $6.50
Catered Theme Party:Southwood and Thomas 3 $7.00 $7.00
Adamson Lagoon, $9.25 $9.25
General Catered Party:Southwood and Thomas F $6.25 $6.25
Adamson Lagoon . t $8.50 $8.50
Pavilion Party(Four table limit):First Table ( $15.00 $15.00
Additional tables
9. Other Pool Fees Texas SuperGuard Competition Per Person
'� $20.00 $20.00
Swim Diaper Fee Per Diaper I $1.00 $1.00
Tube Rental Fee t L,„h L $1.00 $1.00
Deposit $2.00 $2.00
Locker Rental Fee
Deposit
4 c L . $2.00 $2.00
Junior Lifeguard Program Per Person Per Session $55.00 $65.00
Guard 2-B Per Person,Per session
_ z $55.00 $65.00
Duck Derby(Sponsor a duck July 4th)Per Person ,JC.,,. $3.00 $3.00
Boy Contest on July 4th,Per Person ,, . $3.00 $3.00
Schools Out Blow Out"at Adamson Lagoon � 1. ..,2,,--- ,,:' $200.00 $200.00
Pool Trout Fish Out Per Person(Ages 3 and up) $2.50 $2.50
Over the 5 fish limit(Per Fish) PI1; '� ,_ ::, ,2' 5 $1.50 $1.50
10. Educational Class Rental(1hour/non exclusive) $25 I $25 $25 $25.00) $25.00
to"
ACTIVITY/FACILITY 2000 2001 2002 2003 2004 Comment
TEEN CENTER(THE EXIT) ----
1. Non Member.er da i ,' d_. ., $1 $1 $1 $1
2. Membershi. .er ear _ $10 $10
3. Meetin; Room Rental Per Hour C S' _- $15 $15
De.osit $50 $50
4. Dance/Game Room Rental Per Hour ,_, ,_ L.. $25 $25
De.osit $50 $50
5. "Whole Facilit Rental Per Hour $50 $50
De.osit $75 $75
6. Additional Attendance Fee Per Hour
26-50 Attendees _ $10 $10
51-100 Attendees $15 $15
100-200 Attendees ; $20 $20
7. S.ecial Pro:rammin: Fee - $10 $10 $25-$100
wig.....
VENDOR PERMITS $50 $50 $50 $50 $50 K
Staff Comment
Adult Sport Recommendations:
— Increase Adult Slow Pitch fee $15 per team to recover cost of contractually obligated
A increase in officiating fees paid to the Brazos Valley Softball Umpires Association.
— Increase Adult Flag Football fee $15 per team to recover cost of increasing officiating
fee $1.
Youth Sport Recommendations
— Increase Girls Fast Pitch fee$5 per player to recover cost of contractually obligated
increase in officiating fees paid to the Brazos Valley Umpires Association.
B — Increase Youth Basketball and Flag Football fees $5 per player to allow increase in
officiating fees. These fees were to be reviewed under agreement with the Brazos
Valley Softball Umpires Association.
— Increase Youth Volleyball fee $5 per player to keep in line with other youth sports and
offset increase in officiating fee.
Instruction (Tennis Programs):
C — Increase Tennis to come in line with other area programs. This includes a $5 facility
replacement fee.
Pavilions:
- Increase both Bee Creek and Oaks Pavilions to$100 for weekends and holidays
(keeping the weekday rate at$75).
p — Convert Thomas Pavilion to a fist-come-first-serve facility. The rental rate has
remained the same ($15)since 1994 because a)the pavilion is very small, and b)there
are no restrooms unless when Thomas Pool is open. The set up and clean up for this
pavilion has cost staff more money through overtime and maintenance costs than they
are bringing in.
E Wolf Pen Creek Amphitheater:
— No recommended changes for CY04.
Lincoln Center:
F — Staff is recommending increasing fees accordingly as a result of surveying
comparable community facilities.
Athletic Fields:
— Add fees for rental of Veterans Park and Athletic Complex Soccer Fields at$400 per
G day or$700 per weekend for all six fields. This compares to the $200 per day and $350
per weekend for the three-field complex at Central Park. The softball fields can be
covered through the existing fee structure.
— Add fee for lighted field rentals, and charge $5 per hour to operate the lights.
H Race Equipment:
— No recommended changes for CY04.
Swimming Pools (Other Pool Fees):
-- Increase Junior Lifeguard and Guard 2-B from $55 to$65 as a result of surveying
similar community facilities.
Teen Center:
—Add an item entitled "Special Programming Fee." This fee is intended to provide
J some limit on possible charges for existing programs that we are currently offering our
customers (I.e. eXtreme EXIT and the VIP Field Trip Package), as prices for these
programs can change depending upon the time that these trips are offered.
Vendor Permits:
K -- No recommended changes for CY04.
FEE CHANGES 2004 — CONFERENCE CENTER
Change from 3 free tables to 5 tables free with all rooms except room 127,change from 15 free tables to 20 tables free with Room 127.
Change from"Add Social fee"-to No Social Fees
Change Coffee from 40 cents a cup to 50 cents a cup
Change from: "All persons and civic organizations holding an event in which commercial vendors and/or exhibitors
participate changes the event to a commercial rate." All commercial vendors and/or exhibitors will be charged$5.00 per table
To: "Vendor Tables from$5 each to$10 each table(and will not change client to Commercial rate)
Cancellation Fees: Change Cancellation from 30 to 60 days. The deposit paid to reserve the space is kept if event is cancelled less
than 60 days prior to the event.
Between 5pm &6pm, based on availability charge the 2 hour rate to charge the 4hr/less rate.
Change from 13 Rental Categories to Three Rental Categories: Commercial,Standard, Non-Profit
Commercial: companies or businesses
Standard: Individuals or groups without a non-profit status and not commercial.
Non-profit: To receive this rate,you must have proof that the Internal Revenue Service has designated your organization as
non-profit and provide a copy of the status for the Conference Center files
Change deposit policy from: "Deposits are required on each room in order to reserve them and to assure that they are
left in good condition. Deposits are refundable upon compliance with all rules and regulations and clean-up requirements
by client and caterer. All checks are cashed and do not apply toward rental fees. A tentative reservation will be held
for a maximum of 5 working days, and then a deposit for each room must be made in order to confirm the space.
Client must have all arrangements finalized by 12:00 Noon on Thursday for weekend events. Deposits are
returned within 4-6 weeks after the event."
Change deposit policy to: A deposit is money paid to reserve a space. Deposits are required on each room.All checks
are cashed and do not apply toward rental fees.The deposit is held to reserve the date,and to cover any damage or
insufficient clean-up resulting from the event. Deposits are returned if reservation is canceled 60 days prior to the event.
Deposits are refundable upon compliance with all rules and regulations and clean-up requirements by client and caterer.
After the event the deposit is returned upon request within 4 to 6 weeks.
Client must have all arrangements finalized by 12:00 Noon on Thursday for weekend events.
April 3, 2003 o:/Budget/Fees/Fees/2004/Fee Changes 2004—Conference Center
PAVILION RENTALS
2002
College Station Bryan Other Totals/Pavilion
Thomas 36 6 3 45
80% 14% 6%
Bee Creek 71 7 9 87
82% 8% 10%
Oaks 22 6 3 31
71% 19% 10%
Central 86 17 6 109
79% 16% 5%
Southwood 65 8 9 82
79% 10% 11%
Totals Per Area 280 44 30
2003
College Station Bryan Other Totals/Pavilion
Thomas 11 3 0 14
79% 21% 0%
Bee Creek 30 0 2 32
94% 0% 6%
Oaks 9 1 1 11
82% 9% 9%
Central 33 8 3 44
75% 18% 7%
Southwood 21 3 2 26
80% 12% 8%
Totals Per Area 104 15 8
DRAFT
2003 ATHLETIC FIELD STATUS & UTILIZATION
City Operated Programs
2004 FEES
Field Redevelopment Fee City Fee
1. Adult Softball (6 lighted fields)
Slow Pitch
Spring 160 teams, 2,240 players $75 $315 /Team
Summer 171 teams, 2,394 players $75 $315 / Team
Fall 158 teams, 2,212 players $75 $270 / Team
Fast Pitch
Spring 0 teams $75 $325 /Team
Summer 11 teams, 154 players $75 $325 /Team
Fall 3 teams, 42 players $75 $265 /Team
2. Girls Softball (3 lighted fields)
Fast Pitch
Spring 25 teams, 257 players $5 $45/$40 / Person
Fall 20 teams, 207 players $5 $45/$40 / Person
Travel Teams 17 teams, 221 players
3. Adult Flag Football (2 lighted fields)
Fall 9 teams, 117 players $75/Team $280 /Team
4. Youth Flag Football (5 lighted fields)
Fall 40 teams, 345 fields $5/Person $40/$35 / Person
5. Youth Basketball (7 CSISD gyms)
Winter 90 teams, 700 players $0 $45/$40/Person
6. Adult Volleyball (4 gyms)
Spring 25 teams, 200 players $0 $175 /Team
Summer 24 teams, 192 players $0 $175 /Team
Fall 22 teams, 176 players $0 $175 /Team
Winter 26 teams, 208 players $0 $175 /Team
7. Youth Volleyball (4 gyms)
Summer 14 teams, 125 players $0 $45/$40 /Person
8. TAAF Swim Team
Summer 235 swimmers $0 $85/$75 /Person
9. Challenger Series
Soccer 30 players $0 $15 / Person
Basketball 51 players $0 $15 / Person
Bowling 37 players $0 $15 / Person
City Assisted Programs
2004 FEES
Field Redevelopment Fee City Fee
1. College Station Soccer Club $5 / Person $0
(18 fields spring, 25 fields fall) $5 / Person $0
Spring 1,179 players
Fall 1,194 players
2. Aggieland Soccer Club (5 fields fall)
Fall 22 teams, 330 players $5 / Person $0
3. Bryan/College Station Soccer Club
(8 fields)
Spring 26 teams, 390 players $75 /Team $10 /game
Summer 24 teams, 360 players $75 /Team $10 /game
Fall 24 teams, 360players $75 /Team $10 /game
4. College Station Little League
(9 lighted fields)
Spring 873 players $5 / Person $0
5. Travel, Softball, Baseball and Non-allied
Soccer
Field Rentals $0 $10 for the first hour, $5 for each
additional hour or$60 per day
Lights N/A $5 per hour
Non League User Fee (2-hour max)
30 Practices (lights extra) $75 $200
45 Practices (lights extra) $75 $300
Athletic Facility Inventory
1. Softball Fields
Adult
Central Park Four lighted fields
Veterans Park and Athletic Complex Two lighted fields
Youth
Jane Pulley Softball Fields Two lighted 1 - fields
Lemontree Park One lighted field
2. Soccer Fields
Adult/Youth
Anderson Park Five fields, no lights
Central Park* Three fields, no lights
Southwood Valley Athletic Park Five fields, two with lights
Veterans Park and Athletic Complex* Six fields, two with lights
* Central Park three adult fields were subdivided into nine fields and Veterans Park and Athletic
Complex six adult fields were subdivided into eight fields, by agreement with College Station
Soccer Club, Aggieland Soccer and Bryan College Station Soccer League.
3. Baseball Fields
Southwood Valley Athletic Park six lighted fields
Wayne Smith Park three lighted fields
COLLEGE STATION PARKS AND RECREATION DEPARTMENT
ACTIVITY FEE WORKSHEET - 2004
YEAR
I. ACTIVITY
Season Dates:
Estimated # of Teams/Participants:
Estimated # of Games:
Required # of Teams/Participants:
Facility Required:
Proposed Fee:
II. SUPERVISION
A. Supervisor Fee/Participant * $0.00
B. Required # of Participant 0
Supervision Total (A*B) $0.00
*Based on 50% of Athletics Supervisor and Assistant Athletic Supervisor's
salary divided by total # of required participants for all adult sports
Ill. MAINTENANCE
A. Fertilization
1. Acreage of athletic field 0
2. Application rate 0
3. Rate divided by 2,000Ibs/ton 0
4. Price per ton
5. # of applications
Subtotal Fertilization (1*(2/3)*4*5) $0.00
B. Athletic Field Mowing
1. Equipment cost per hour
2. Labor cost per hour
3. Hours required to mow facility/week
4. Weeks per season
Subtotal Mowing [(1+2)*3*4] $0.00
O:IBOARDISubcommitteeslfeeslactivity fee worksheet 2004
C. Irrigation
1. Application rate (gallons per hour)
2. Rate x 27,1545 gallons/acre 0
3. Acreage of Athletic Field
4. Weeks per season
5. Divided by 1000 gallons
6. Rate per thousand gallons
Subtotal Irrigation [{(1*2*3*4)/5}*6 $0.00
ex. Drag and Line
Subtotal Miscellaneous $0.00
TOTAL MAINTENANCE $0.00
IV. UTILITIES
A. Electric
1. Watts per light 0
2. Divided by 1000 (gives kilowatts) 0
3. Number of lights per field 0
4. Number of fields 0
5. Cost per kilowatt hour $0.00
6. Hours per night 0
7. Nights per season 0
Subtotal Electric [(1/2)*3*4*5] $0.00
B. Gas
0
Subtotal Gas $0.00
TOTAL UTILITIES (A+B) $0.00
V. STAFF
A. Officials
1. # of Officials 0
2. Salary per Official $0.00
3. # of Games per week 0
4. Weeks per season 0
Subtotal Officials (1*2*3*4) $0.00
0:1BOARDISubcommitteeslfeeslactivity fee worksheet 2004
B. Scorekeepers
1. # of Scorekeepers 0
2. Salary per Scorekeeper $0.00
3. # of Games per week 0
4. Weeks per Season 0
Subtotal Scorekeepers (1*2*3*4) $0.00
C. Athletic Assistance
1. # of Assistants 0
2. Salary per Assistant $0.00
3. Hours per day 0
4. Days per week 0
5. Weeks per season 0
Subtotal Assistants (1*2*3*4*5) $0.00
TOTAL STAFF (A+B+C) $0.00
VI. REGISTRATION FEES
1. ASA 0
2. TAAF 0
3. TAAF Region 5 0
4. Total Number of Teams/Participants 0
TOTAL REGISTRATION (1+2+3)*4 $0.00
VII. EQUIPMENT AND AWARDS
A. Equipment
Subtotal Equipment $0.00
B. Awards
$0.00
Subtotal Awards $0.00
TOTAL EQUIPMENT AND AWARDS: $0.00
O:IBOARDISubcommitteeslfeeslactivity fee worksheet 2004
TOTAL COSTS
Direct Costs
SUPERVISION $0.00
MAINTENANCE $0.00
UTILITIES $0.00
STAFF $0.00
REGISTARTION FEES $0.00
EQUIPMENT AND AWARDS $0.00
Direct Costs $0.00
OVERHEAD (12% DIRECT COSTS) $0.00
Per Jeff Kersten
TOTAL COSTS $0.00
RECOMMENDED FEES
Minimum Fee (Per Council and Parks Board Policy)
Total Cost $0.00
Minimum Percentage recovery 50%
Number of Teams/Participants 0
Plus Field Redevelopment Fee (if applicable) $75.00
Minimum Fee #DIV/0!
Maximum Fee (Per Council and Parks Board Policy)
Total Cost $0.00
Minimum Percentage recovery 80%
Number of Teams/Participants 0
Plus Field Redevelopment Fee (if applicable) $75.00
Maximum Fee #DIV/0!
Current Fee:
o IBOARDISubcommittees\feeslactivity fee worksheet 2004