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Home My WebLink AboutFY 2014-2015 -- Approved Annual BudgetCity of College Station, Texas Approved Budget for Fiscal Year 2015 October 1, 2014 to September 30, 2015 Principal City Officials, October 2014 Elected Officials Mayor ................................................................................................................................................................... Nancy Berry City Council Place 1 ............................................................................................................................................ Blanche Brick City Council Place 2 ............................................................................................................................................ Steve Aldrich City Council Place 3/Mayor Pro Tem................................................................................................................... Karl Mooney City Council Place 4 ............................................................................................................................................. John Nichols City Council Place 5 .............................................................................................................................................. Julie Schultz City Council Place 6 ......................................................................................................................................... James Benham City Administration City Manager ...................................................................................................................................................... Kelly Templin Deputy City Manager ........................................................................................................................................ Chuck Gilman Assistant City Manager ........................................................................................................................................ Jeff Kersten Assistant City Manager ........................................................................................................................................... Jeff Capps Director of Planning and Development Services ............................................................................................... Lance Simms Director of Public Communications .......................................................................................................................... Jay Socol Director of Water Services Department ......................................................................................................... David Coleman Director of Electric Utility ................................................................................................................................ Timothy Crabb Chief of Police ................................................................................................................................................ Scott McCollum Fire Chief ................................................................................................................................................................... Eric Hurt Director of Public Works ................................................................................................................................ Donald Harmon Director of Parks and Recreation ...................................................................................................................... David Schmitz Director of Information Technology ...................................................................................................................... Ben Roper Director of Human Resources .............................................................................................................................. Alison Pond Director of Community Services .......................................................................................................................... Debbie Eller City Attorney ................................................................................................................................................... Carla Robinson City Secretary .............................................................................................................................................. Sherry Mashburn Internal Auditor ......................................................................................................................................................... Ty Elliott Source: Public Communications Dept. 2014 Community Profile City of College Station Home of Texas A&M University Nationally recognized Ranked No. 3 on Kiplinger magazine’s list of 10 Great Places to Live, College Station has been recognized as one of the nation’s top 10 places for business, jobs, families and retirees. In addition, the city has been named America’s No. 1 college town and was a finalist for the nation’s friendliest. With a population of more than 101,000, it was the second-fastest growing city in the country in 2014. In addition, College Station boasts one of the lowest property tax rates in Texas. College Station is home to Texas A&M University, one of the country’s five largest public universities. The Aggies are members of the powerful Southeastern Conference, making big-time college sports a major local attraction. A&M’s international influence supplies a healthy diversity of race, culture and nationality that reflects much of the vibrancy, tradition and spirit that make the community a special place. College Station is located in the heart of central Texas within a three-hour drive of five of the nation’s 20 largest cities. A network of well-maintained highways and a regional airport served by major airlines provides convenient access from just about anywhere. College Station is the only city in the country with nationally accredited departments in parks, public works, water, police and police communications, and in 2011 was ranked as the No. 4 best-performing small metro in the U.S. Source: Public Communications Dept. 2014 Safe and family-friendly College Station is among the safest and most family-friendly places in Texas, consistently maintaining one of the lowest crime rates in the state. Kiplinger’s has also ranked College Station among the nation’s 10 best places to raise a family. The College Station Independent School District has received many state and national awards, including more than 100 national merit semifinalists in the last decade. The George Bush Presidential Library and Museum is one of the region's most popular tourist attractions with more than 125,000 annual visitors. Former President George H. W. Bush and Barbara make College Station their second home and are often seen around town. Abundant recreation College Station’s 55 public parks cover more than 1,337 acres, with many providing amenities such as tennis and basketball courts, swimming pools, hiking trails, dog parks, playgrounds, picnic pavilions, walking/jogging and nature trails, along with a competition-quality skate park and a large outdoor amphitheater and festival site. The city offers a variety of adult and youth recreational programs such as softball, basketball, volleyball and kickball leagues, summer swim lessons, and a competitive swim team, just to name a few. Thriving economy College Station is ranked No. 2 nationally on Forbes magazine’s list of the Best Small Places for Business and Careers. The city has worked closely with Texas A&M and the City of Bryan to develop the Biocorridor, a high-tech research area that will spark the area’s economic growth for years to come. In 2013, pharmaceutical giant GlaxoSmithKline announced plans for a $91 million influenza vaccine-manufacturing facility that will anchor the Center for Innovation in Advanced Development and Manufacturing. In the next 25 years, the center is expected to create about 7,000 jobs across Texas. In April 2014, College Station’s unemployment rate stood at 3.5 percent, ranking among the lowest in Texas and nationally. George Bush Presidential Library and Museum on the campus of Texas A&M University. The 2014 Brazos Valley Senior Games Attracted more than 400 participants. Information as of June, 2014 College Station History In 2013, College Station celebrated the 75th anniversary of its incorporation as a city. The community’s origins go back to the founding of Texas A&M College, which opened in 1876 as Texas' first state institution of higher education. Because of the school's isolation, school administrators provided facilities for those who were associated with the college. The campus became the focal point of community development. The area was designated as College Station, Texas by the Postal Service in 1877. The name was derived from the train station located to the west of the campus. Growth of both the community and college influenced residents' desire to create a municipal government, and the City of College Station was incorporated in 1938. The incorporation was a result of a petition by 23 men, representing on and off campus interests, to the board of directors of the college. The board of directors had no objection to the annexation and suggested that a belt around the campus be included in the proposed city. Citizens voted 217 to 39 on Oct. 19, 1938 to incorporate. The first city council meeting was held on Feb. 25, 1939 in the Administration Building on the A&M campus. The city council adopted a governmental structure similar to the council-manager form of government. At the time of incorporation, state law did not allow a general law city to hire a city manager. As a result, College Station employed a business manager until 1943, when state law was changed to permit general law cities to make use of the council-manager form of government. In fact, College Station was the first general law city in the State of Texas to employ a city manager. When College Station's population exceeded 5,000 in 1952, College Station voters approved a home rule charter that provided for the council-manager form of government. The first College Station City Council in 1938. TABLE OF CONTENTS Coversheet - Statement Required by Texas House Bill 3195 ...................................................................... i Transmittal Letter ........................................................................................................................................... iii Executive Summary Executive Summary ............................................................................................................................ 1 Budget Overview ............................................................................................................................... 17 Fiscal Year Comparison Summary ................................................................................................... 44 Graph of Net Budget ......................................................................................................................... 45 Combined Summary of Revenue & Expenditures ............................................................................ 46 All Funds Operations & Maintenance Summary ............................................................................... 48 Analysis of Tax Rate ......................................................................................................................... 49 Analysis of Property Valuations ........................................................................................................ 50 City Organization Chart ..................................................................................................................... 51 Strategic Planning and Budget Process ........................................................................................... 52 Governmental Funds General Fund .................................................................................................................................... 53 Police Department................................................................................................................ 58 Fire Department ................................................................................................................... 64 Public Works ........................................................................................................................ 68 Parks and Recreation........................................................................................................... 74 Library……. .......................................................................................................................... 80 Planning and Development Services ................................................................................... 82 Information Technology ....................................................................................................... 86 Fiscal Services ..................................................................................................................... 90 General Government............................................................................................................ 94 Debt Service Fund .......................................................................................................................... 110 Economic Development Fund ......................................................................................................... 114 Efficiency Time Payment Fee Fund ................................................................................................ 116 Chimney Hill Fund ........................................................................................................................... 117 Governmental Capital Improvement Projects ................................................................................. 118 Streets Projects Fund......................................................................................................... 124 Parks and Recreation Projects Fund ................................................................................. 128 Gen’l Gov’t (Facilities & Technology) Projects Fund ......................................................... 130 Estimated Operations and Maintenance Costs ................................................................. 132 Enterprise Funds Utility Funds .................................................................................................................................... 133 Electric Utility ................................................................................................................................... 136 Water Services Department ............................................................................................................ 142 Water Fund ........................................................................................................................ 143 Wastewater Fund ............................................................................................................... 146 TABLE OF CONTENTS Sanitation Fund ............................................................................................................................... 151 Northgate Parking Fund .................................................................................................................. 154 Utility Capital Improvement Projects ............................................................................................... 159 Electric Projects ................................................................................................................. 164 Water Projects .................................................................................................................... 166 Wastewater Projects .......................................................................................................... 170 Estimated Operations and Maintenance Costs ................................................................. 174 Special Revenue Services Hotel Tax Fund .............................................................................................................................. 175 Community Development Fund ...................................................................................................... 178 Recreation Fund .............................................................................................................................. 182 Wolf Pen Creek TIF Fund ............................................................................................................... 185 West Medical District TIRZ No. 18 Fund ......................................................................................... 186 East Medical District TIRZ No. 19 Fund .......................................................................................... 187 Municipal Court Fee Funds ............................................................................................................. 189 Court Technology Fee Fund .............................................................................................. 191 Court Security Fee Fund .................................................................................................... 192 Juvenile Case Manager Fee Fund ..................................................................................... 194 Truancy Prevention Fee Fund ........................................................................................... 196 Police Seizure Fund ........................................................................................................................ 197 Memorial Cemetery Fund................................................................................................................ 198 Memorial Cemetery Endowment Fund ........................................................................................... 200 Texas Avenue Cemetery Endowment Fund ................................................................................... 201 Public, Educational and Governmental (PEG) Access Channel Fee Fund .................................... 202 R. E. Meyer Estate Restricted Gift Fund ......................................................................................... 203 Special Revenue Capital Improvement Projects ............................................................................ 204 Park Land Dedication Funds .............................................................................................. 206 Drainage Fund ................................................................................................................... 208 Estimated Operations and Maintenance Costs ................................................................. 211 Internal Service Funds Insurance Funds ............................................................................................................................. 213 Property & Casualty Fund .................................................................................................. 214 Employee Benefits Fund .................................................................................................... 216 Workers’ Compensation Fund ........................................................................................... 218 Unemployment Insurance Fund ......................................................................................... 220 Equipment Replacement Fund ....................................................................................................... 222 Utility Customer Service Fund ........................................................................................................ 226 Fleet Maintenance Fund ................................................................................................................. 229 TABLE OF CONTENTS Appendices Budget Ordinances .......................................................................................................................... A-1 Service Level Adjustments List ........................................................................................................ B-1 Personnel ......................................................................................................................................... C-1 Revenue History and Budget Estimates .......................................................................................... D-1 Budget Provision Stated in Charter .................................................................................................. E-1 Fiscal and Budgetary Policy Statements ......................................................................................... F-1 Miscellaneous Statistical Data ........................................................................................................ G-1 Debt Service Schedules ................................................................................................................... H-1 General Fund Transfers and Other (Sources) Uses ......................................................................... I-1 Outside Agency Funding .................................................................................................................. J-1 Glossary ........................................................................................................................................... K-1 City of College Station Fiscal Year 2014-2015 Budget Cover Page This budget will raise more revenue from property taxes than last year's budget by an amount of $3,074,847, which is a 12.56 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $973,630. The members of the governing body voted on the proposal to consider the budget as follows: FOR: Mayor Nancy Berry Council Member John Nichols Council Member Blanche Brick Council Member Julie Schultz Council Member Steve Aldrich Council Member James Benham Council Member Karl Mooney AGAINST: PRESENT and not voting: ABSENT: Property Tax Rate Comparison 2014-2015 2013-2014 Property Tax Rate: $0.452500/100 $0.425958/100 Effective Tax Rate: $0.414996/100 $0.425958/100 Effective Maintenance & Operations Tax Rate: $0.231465/100 $0.236861/100 Rollback Tax Rate: $0.452987/100 $0.458758/100 Debt Rate: $0.193053/100 $0.193053/100 Total debt obligation for City of College Station secured by property taxes: $26,865,478 i ii September 30, 2014 Honorable Mayor and City Council: Introduction I am pleased to present the Fiscal Year 2014 – 2015 approved budget for the City of College Station. The budget is the most significant policy decision the City Council makes on an annual basis, because it sets the strategic policy direction and provides the funding to implement that direction for the year. This budget is about meeting the needs of the citizens and visitors of College Station as the City continues to move through a period of strong growth. This manifests itself through continued growth in higher education, through a robust visitor and tourism economy, and all of the ancillary things this growth brings. This budget is a roadmap for addressing the priority needs of the City not only for this year, but for years to come. Key points influencing budget preparation  Texas A&M University reported to have more than 55,000 students enrolled this fall.  Blinn College is continuing to experience increases in enrollment.  Expansion of Kyle Field will bring additional visitors to the community in the years to come.  The Bio-Corridor continues to grow and expand.  The health care sector of the economy is continuing to grow.  Continued residential and commercial development throughout the city, especially in south College Station. How are we proposing to address this growth?  Providing additional Police, Fire and Emergency Medical Services for citizens and visitors.  Increasing Code Enforcement resources in an effort to preserve neighborhood integrity.  Maintaining existing infrastructure including the streets and traffic management systems, electric, water and wastewater utility systems, parks and recreation facilities, and other city facilities.  Expanding infrastructure to meet the service demands that accompany growth.  Attracting and retaining a well-qualified workforce to ensure excellent service can be provided. This is a critical period for the City given the growth that is continuing. How we respond to that growth will determine what type of a City we will have for years to come. The past several years saw budget reductions and some service reductions that were necessary given the economic realities at that time. Budget Summary The Fiscal Year 2014 – 2015 approved net budget for the City of College Station totals $253,088,535 for all funds. Of this amount, $218,932,825 is approved for the operations and maintenance budget, and $34,155,710 is approved for the capital budget. The Budget was prepared using policy parameters provided by the City Council through its Strategic Plan, Fiscal and Budgetary Policies, and previous policy direction from the City Council. iii The following are the City Council strategic initiatives that provide direction in budget preparation:  Good Governance  Financially Sustainable City  Core Services and Infrastructure  Neighborhood Integrity  Diverse Growing Economy  Improving Mobility  Sustainable City Economic Conditions Economic conditions are more positive than they have been in several years. Sales tax revenues have been positive in the past year, and property values have increased as well. Growth has continued throughout the City. In the northern part of the City, construction continues along the University Drive Corridor with the construction of mixed use developments including Northpoint Crossing and the upcoming redevelopment of the Chimney Hill shopping center. There is other multi-family activity happening in the northern part of the City as well. There also continues to be activity in the Bio-Corridor. Growth continues in the southern part of the City with the recent opening of the of the Strategic Behavioral Health facility next to the College Station Medical Center. Also, a new Aerofit Health and Fitness Center opened earlier this year adjacent to the College Station Medical Center. There is also increased interest by business prospects to potentially locate in the College Station Business Center and the Spring Creek Corporate campus. Retail development continues, especially in the southern part of the City with new restaurants and other businesses opening and others under construction. The tourism and hospitality industry continues to grow with 524 additional hotel rooms currently under construction in College Station. The second year of construction of the multi-purpose synthetic fields in Veterans Park was completed and the fields were utilized for the recent 7 on 7 football tournament, which was very successful. These new facilities along with the Facilities Access Agreement in place for facilities at Texas A&M University, will attract additional events that, otherwise, likely would not have come to the area. Texas A&M University continues to see significant growth and development. The first phase of the Kyle Field redevelopment was completed for the 2014 football season and the entire project will be completed prior to the 2015 football season. As mentioned earlier, Texas A&M University enrollment is anticipated to be around 55,000 this fall. Construction on campus continues to accommodate this growth. All of this positive economic news puts strains on the city services, such as public safety, the transportation system, utilities and other core services. Tax Rate The total certified value of property in the City of College Station for 2014 is $6,561,741,569. This is a 5.3% increase over last year, due in part to new property values from new construction of $215,166,820 added to the tax rolls. Existing property values increased by approximately 1.85% in 2014. Based on the final property value numbers received from the Brazos County Appraisal District – the effective tax rate for FY15 is calculated to be 41.4996 cents. The effective tax rate is the rate that will raise the same revenues on the same properties this year as last year. The rollback tax rate is 45.2987 cents. The rollback tax rate is the highest rate that can be adopted before citizens can initiate a petition to lower the tax rate to the rollback rate. The FY15 Approved Budget was prepared with a tax rate of 45.25 cents per $100 assessed valuation. This is an increase of 2.6542 cents from the FY14 tax rate of 42.5958 cents. The debt service portion of the approved tax rate is 19.3053 cents, which is the rate necessary to meet the tax supported debt obligations of the City. iv The approved operations and maintenance portion of the tax rate is 25.9447 cents. This will provide the necessary revenue needed to support the approved General Fund budget. The 2.6542 cent increase in the tax rate will fund service level increases in Public Safety (Police and Fire), Transportation and Mobility, and streets and the traffic signal system directly related to the continued growth of the City.  Public Safety/Police – Approximately 0.6 cents will go toward the ongoing costs related to additional personnel and equipment for the Police Department. This includes the addition of six positions in the Police Department (two sworn traffic officer positions and four civilian positions), three additional patrol cars and two additional motorcycles.  Public Safety/Fire – Just over 0.9 cents will go toward additional personnel for the EMS/Safety Officer Program and the first four firefighters to staff a new Fire Department ladder truck in the next couple of years. A total of 15 firefighter positions will need to be added to staff this new ladder truck. This is part of the plan to complete the staffing at Fire Station #6 in the next few years and address the need to have an additional ladder truck in the community. Funds were also allocated by the City Council for increases in the Fire Department’s pay for sworn employees.  Transportation and Mobility – Streets and Traffic System - The remaining 1.1 cents will provide additional funds for transportation and mobility. This includes funds for street maintenance and repair as well as an additional position to proactively fill potholes, and funds for the first year of a five year implementation of a new intelligent transportation system master plan. I believe these additions are a true investment in the future of College Station, as we address the continued impacts of growth in the community. The following chart shows the two components of the tax rate and the impact of the approved tax rate for FY15 as compared to the FY14 tax rate. Approved FY 14 Change FY 15 Debt Service Fund 19.3053 0.0000 19.3053 General Fund 23.2905 2.6542 25.9447 42.5958 2.6542 45.2500 Each cent on the tax rate will generate approximately $609,000 in additional property tax revenue. What has been done to reduce costs? This is a reasonable question that should be asked every year, and especially when an increase to the tax rate is considered. On a continual basis we look at ways to streamline and consider organizational changes. This budget scrubbing was done over the last three to four years and resulted in budget reductions along with the elimination of a number of positions. A total of $7.6 million was removed from the City’s budget from FY09-FY13, which included the elimination of 63 positions, primarily in the General Fund. This reduction in force provided resources for public safety priorities over the last several years. In fact much of that savings realized between FY09-FY13 was reinvested into public safety with 48 Police and Fire positions being added. There continue to be opportunities to reorganize and outsource. For example, last year Parks and Recreation outsourced cemetery operations which resulted in the elimination of three vacant positions and a net savings to the City. Other examples of recent cost saving efforts include outsourcing a large portion of our park mowing and right of way mowing. Also, Parks concession operations was outsourced several years ago. These are just some examples of organizational changes that result in providing services at a lower cost. v Provide Competitive Compensation and Benefits Maintaining a competitive pay and benefit structure allows the City to attract and retain well-qualified employees who are on the front lines of providing services to the citizens and visitors of College Station. The FY15 Approved Budget includes a 3.5% pool for performance pay increases for eligible City personnel. This pay plan increase is projected to cost $1,292,859. The budget also includes continued funding for the step plan in the College Station Police Department, the pay plan in the Fire Department, and the pay plan in the Electric Department. Continuing the implementation of these programs will allow these departments to be competitive in hiring and retaining motivated and competent personnel. The budget also includes an increase in the pay scales for the sworn positions in the Police Department and the sworn personnel in the Fire Department. There are no significant changes in employee benefits for FY15. Selected Service Levels Increases Core Services and Infrastructure Police Department Additional resources are included in the Police Department budget to keep up with growth in the community. These include funds to increase the pay scale by 3% for sworn positions in the Police Department. The budget also includes a total of six new positions and associated equipment and vehicles:  Two Traffic Officers  One Animal Control Officer  One Police Assistant/Civilian Training Coordinator  One Assistant Information Manager/Open Records Supervisor  One Public Safety GIS Analyst These positions will allow the department to focus more resources on public safety as the City continues to grow. Fire Department The approved budget for the Fire Department includes funds to replace Emergency Medical Service equipment that has reached the end of its useful life. This includes cardiac monitors and stretchers. Also included are four firefighter positions to begin the staffing of a second ladder truck for the City. This is the first of a multi-year plan to add a new ladder truck to be located at Station #6 on University Drive. Funds are also included to continue the implementation of a Safety Officer program. This includes the addition of one Safety Officer (one was added last year). The goal at completion of this program is to provide one dedicated Safety Officer on each of the three shifts to help the incident commander identify on-scene hazards to reduce or eliminate injuries. Additionally, per Council direction, a portion of the funds that were requested for the ladder truck staffing and Safety Officer program SLAs was reallocated to fund a 3% pay scale adjustment for the Fire Department’s certified personnel, which will help to attract and retain qualified firefighters. Public Works Funds are included in the Public Works approved budget to maintain the City’s infrastructure. This includes $600,000 in increased funding for street repair. Also, one additional position is included for other routine street maintenance such as pot hole patching and crack sealing. Funds are also included to address maintaining the City’s facilities. Last year a facilities assessment was completed that identified repairs that needed to be completed over the next several years. vi This budget provides more than $300,000 to begin addressing some of the repairs identified in the assessment report. The approved budget also includes an additional position to reestablish the herbicide program to impede the growth of weeds along the drainage infrastructure, expansion joints, sidewalks, medians and cracks along curbs and gutters. Electric Utility The Electric Utility budget includes additional funding for salary adjustments in order to attract and retain qualified technician positions in the Electric Department. The budget also includes funding for an Engineer in Training position to meet the needs of regulatory system planning and modeling requirements. Water Services The Water budget includes two new field operator positions in the first year of a two year plan to add an additional crew for water services that will be responsible for maintenance of the water distribution system and wastewater collection system. Parks and Recreation Funds are included in the Parks and Recreation approved budget to address equipment needs for the Parks System as well as court resurfacing, replacement of pavilions, and playground equipment. Neighborhood Integrity Planning and Development Services Funds are included in the approved budget for the implementation of components of neighborhood plan projects that have been identified in recent years. Community Services An additional position is included in the approved budget for a Community Services Business Manager. This position will work closely with the Director, Northgate District Staff and Code Enforcement in the day to day operations of the functions. Last summer, the City Council approved a budget amendment for an additional 0.5 Code Enforcement Officer, and a Staff Assistant position to handle some of the clerical and administrative duties. This will allow the Code Enforcement Officers to spend more time working on Code Enforcement issues. There are other recommended service level adjustments included in the approved budget. A full listing of the service level adjustments can be found in Appendix B of this document. Capital Projects The approved Capital Improvements Project Budget for FY15 totals $34,155,710 for all funds that include capital projects. This budget amount does not, however, reflect all projected capital expenditures for FY15. The total projected to be spent on capital projects, including both new appropriations and existing appropriations, is approximately $58 million. These capital funds come from various sources including General Obligation bonds authorized by the voters, Certificates of Obligation supported by the tax rate or utility rates, and existing cash reserves from the General Fund, and the Utility funds. Associated operating and maintenance costs needed for the projects that will be operational in FY15 have been included in the approved budget. FY2015 Utilities The approved budget does not include increases in electric, water or wastewater rates. The approved Sanitation Budget does include a rate increase in commercial sanitation rates of 15%. This rate increase is needed to meet the cost of providing sanitation services to commercial customers. This is the second of a planned increase in commercial sanitation rates. vii Conclusion During one of the City Council strategic planning meetings the rhetorical question was asked, “What does the optimally staffed and funded City look like?” Although this can be a challenging question to consider, it is an exercise that needs to be undertaken to understand what levels of service are needed. While it will never be possible to meet all of the demands of the community and priorities will always have to be set, considering this question can provide some context to the budgetary challenges that exist, and what may be necessary to address them. Increasing the tax rate is not something I recommend lightly. However, during my tenure as your City Manager I have studied the needs of the organization carefully and thoughtfully, and conclude that an increase in revenue for public safety and transportation/mobility is in the best interests of the long-term future of the City of College Station. There will continue to be significant service levels that will need to be addressed in the next several years, and addressing the tax rate now, will make it easier to address those anticipated needs through increases in revenue that shoul d come from much of the growth we are experiencing. I would like to thank everyone who worked so hard to put this budget together, especially the budget team that put countless hours into the preparation of the budget. I would also like to thank the Management Team for working hard to identify key budget needs for next year. A final thanks goes to you, the City Council, for your direction and leadership. Sincerely, Kelly Templin City Manager viii Executive Summary City of College Station Mission Statement On behalf of the citizens of College Station, home of Texas A&M University, we will continue to promote and advance the community’s quality of life. The following is a summary of key elements included in the Fiscal Year 2014-2015 Approved Budget for the City of College Station. The 2015 fiscal year begins October 1, 2014 and ends September 30, 2015. This budget provides the framework to implement the mission and vision of the City as outlined by City Council. The budget is prepared in the context of the Financial Forecast. The forecast predicts the fiscal impact of current and future budgetary decisions in a five-year forecast based on a set of assumptions regarding revenues and expenditures. The budget also continues the implementation of decisions made by Council. The budget is submitted to Council approximately 45 days prior to the end of the fiscal year. Copies are placed with the City Secretary and in the Larry J. Ringer Library for citizen review. The budget is also available on the City’s website at www.cstx.gov. The budget document is presented by fund and is designed to provide decision makers with an overview of City resources and how resources are utilized to accomplish the policy direction of Council. The budget shows the City’s commitments and how the City meets the financial policies approved by Council. The document is also designed to show services provided and associated costs. Below is a summary of the Fiscal Year 2014-2015 Approved Net Budget. Budget Format The budget is presented in three sections: the Budget Summary, Fund Sections, and Appendices. Budget Summary Section The Budget Summary section provides a general overview of the approved budget and identifies key changes from the prior year. This section includes the Transmittal Letter, Executive Summary and Budget Overview. FY15 Approved Net Budget Summary Fund Type Approved Net Budget Governmental Funds 78,498,923$ Enterprise Funds 127,932,756 Special Revenue Funds 12,501,146 Subtotal O&M 218,932,825$ 11,267,014 Capital Projects 22,888,696 Total Approved Net Budget 253,088,535$ Fund Balance/Working Cap Transfer to CIP 1 Fund Sections The Fund sections of the budget provide a view of various services provided by the City and are organized around the Governmental, Enterprise, Special Revenue, and Internal Service funds. This part of the budget is designed to show services provided and the budget resources available. Included in fund sections are the departments’ strategic plans. These plans include the mission statement for the department, departmental goals, issues and needs, plans of action and key performance indicators. The departmental strategic plans reflect the primary services that departments provide and ties those to specific elements from the City’s Strategic Plan as directed by the City Council. The key performance indicators are specific measures that illustrate how well levels of service are being met. Also included in these sections are summary reports including fund summaries and department summaries. Fund summaries include operational and non-departmental expenditure details for prior year (FY13) actual revenues and expenditures, revised FY14 budget revenues and expenditures, FY14 year- end estimates, FY15 approved base budget, and the total FY15 approved budget. Department summaries include only the operations and maintenance expenditures within a fund. The financial details of each division within a department, a summary of expenditures by classification type (salaries, supplies, maintenance, purchased services, capital outlay, purchased power, other purchased services and indirect costs), as well as a summary of personnel and list of all approved SLA requests are included on each department summary. Appendices The final section of the budget is the Appendix, which includes supplemental information to meet specific Charter requirements and provide an overview of the community. The appendices include a detailed schedule of positions in the budget, the Fiscal and Budgetary Policies, and other schedules necessary for a comprehensive budget document. Budget Basis The City organization is composed of various departments or general service areas. In some cases, departments are represented within more than one fund. Each department consists of one or more divisions and each division may have one or more activity (cost) centers. Routine budget controls are exercised within activity centers at the category level (groupings of accounting objects into the categories: salaries and benefits, supplies, maintenance, purchased services, and capital outlay). On an annual basis, fiscal control is at the department level in the General Fund and at the fund level for other funds. Also included in the budget is a summary of the approved Capital Improvement Projects Budget for FY15. This includes the General Government Capital Projects, Utility Capital Projects and Special Revenue Capital Projects. Budgetary Management The strategic planning and budget processes are integrated to ensure that policy direction is implemented through the budget cycle. The development of the budget begins early in the calendar year with Budget staff preparing salary and benefit information based on Council pay policy for the upcoming budget year. The process continues through the spring and summer as departments prepare budget requests. Salary and benefit amounts for regular full and part-time positions are budgeted approximately three percent lower than actual salary costs to account for anticipated vacancies that may occur during the fiscal year. The Budget staff evaluated the FY14 budget prior to developing target budgets for FY15. Part of the analysis involved identifying and removing budgets for all “one-time” expenditures (expenditure budgets for one-time capital, special studies and other like items) that were included in the FY14 budget. Only budgets for one-time items not anticipated to be completed in FY14 were included in the FY15 target base budget. The target budgets were distributed to the departments to determine any changes that were needed to reflect the department’s ability to provide services at the same level as the prior year. 2 A detailed review of departmental submissions was conducted to ensure that requests were complete and within the guidelines set forth by City Council. The Budget and Financial Reporting Office prepared and provided budget estimates to departments for many costs including salaries and benefits, equipment replacement, utilities, and other operating costs. Certain costs within the budget were adjusted for inflationary factors. The base budgets were prepared by the departments and were designed to provide the resources needed to maintain or expand current service levels. This year, in light of improved economic conditions, department base budgets were not reduced to balance the budget. However, the budget was prepared conservatively and most reductions made in previous years were carried forward into the FY15 budget to maintain organizational efficiency. Any material changes in services have been submitted as Service Level Adjustments (SLAs) and were considered by Council during the budget workshops. SLAs are included in the approved budget based on several criteria: a) mandates due to federal or state statutes or regulations, contractual agreements, local policies and capital projects; b) items directly related to the strategic goals of Council; c) other items of general value to the City, either as additions or replacements of efficiencies or improved services; d) items that maintain or expand existing service levels in light of fluctuating demands for service. The approved SLA list is included in Appendix B. Many of the approved SLAs are for one-time expenditures rather than for programs that have on-going costs. As part of the FY15 budget development process, departments were asked to submit Strategic Business Plans that were intended to outline departmental goals, issues, and key performance indicators. Departments were also asked to assess and document the anticipated needs of the next three years using the Strategic Business Plans as a framework to identify these needs. These needs were submitted as part of a future years SLA request and have been used in developing the various Fund forecasts. Fiscal and Budgetary Policies Each year as part of the budget process, Fiscal and Budgetary Policies are reviewed. All Fiscal and Budgetary policies are included in Appendix F in this document. The Fiscal and Budgetary Policies serve as the framework for preparing the budget as well as for the financial management of the City. During the budget preparation process these policies are reviewed with Council. Included in the FY15 Fiscal and Budgetary Policies is an approved change to the contingency transfer policy. The City Manager now has the authority to approve a contingency transfer ‘up to $50,000,’ which was increased from $15,000. The $50,000 threshold is consistent with the contract amount that can be approved by City Manager and will provide for more efficient operations. Strategic Plan In College Station, we continually strive for excellence. We conduct daily business as a City aiming to provide our citizens with the best quality of life possible. The City Council and City staff work hard to ensure that we are moving in a direction that is best for the overall character and betterment of our community based on the voices and opinions of those living in College Station. A highly qualified workforce, an extremely engaged citizenry and a set of focused goals are the cornerstones of what make this a successful community. This is a one-of-a-kind community with a unique set of service demands from our citizens. As such, we demand a higher degree of innovation, technology and overall performance from our employees and staff. We have some of the most motivated and highly productive employees in their respective fields and they focus on forward thinking policies that retain the integrity and standard of service to which our citizens have become accustomed. The Strategic Plan is a collaboration of the City Council and the numerous City departments working together to create a cohesive forward direction for College Station in the upcoming years . 3 The following is an outline for the goals and practices we have set to achieve in the near future so that each citizen may enjoy a greater quality of life than ever before. Mission Statement ON BEHALF OF THE CITIZENS OF COLLEGE STATION, HOME OF TEXAS A&M UNIVERSITY, WE WILL CONTINUE TO PROMOTE AND ADVANCE THE COMMUNITY'S QUALITY OF LIFE. Community Vision College Station, the proud home of Texas A&M University and the heart of the Brazos Valley, will be a vibrant, progressive, knowledge-based community that promotes the highest quality of life by:  ensuring safe, tranquil, clean, and healthy neighborhoods with enduring character;  increasing and maintaining the mobility of College Station citizens through a well planned and constructed inter-modal transportation system;  expecting sensitive development and management of the built and natural environment;  supporting well planned, quality and sustainable growth;  valuing and protecting our cultural and historical community resources;  developing and maintaining quality cost-effective community facilities, infrastructure and services which ensure our city is cohesive and well connected; and  pro-actively creating and maintaining economic and educational opportunities for all citizens. College Station will remain among the friendliest and most responsive of communities and a demonstrated partner in maintaining and enhancing all that is good and celebrated in the Brazos Valley. It will forever be a place where Texans and the world come to learn. City of College Station Core Values To promote:  The health, safety, and general well being of the community  Excellence in customer service  Fiscal responsibility  Involvement and participation of the citizenry  Collaboration and cooperation  Regionalism: active member of the Brazos Valley community and beyond  Activities that promote municipal empowerment Organizational Values:  Respect everyone  Deliver excellent service  Risk, Create, Innovate  Be one city, one team  Be personally responsible  Do the right thing - act with integrity and honesty  Have fun Using the mission statement, community vision, and values as a spring board, the College Station City Council has set the strategic direction for the city government through development of six goals with supporting action agendas. The Strategic Plan focuses organizational resources and identifies those intentional actions to be undertaken by city government to achieve the desired outcomes. 4 I. Good Governance Governing the City in a transparent, efficient, accountable, and responsive manner on behalf of its citizens II. Financially Sustainable City Wise stewardship of the financial resources provided to the City resulting in its ability to meet service demands and obligations without compromising the ability of future generations to do the same III. Core Services and Infrastructure Efficiently, effectively, and strategically placed and delivered core services and infrastructure that maintains citizens health, safety, and general welfare and enables the City’s economic growth and physical development IV. Neighborhood Integrity Long-term viable, safe, and appealing neighborhoods V. Diverse Growing Economy Diversified economy generating quality, stable full-time jobs bolstering the sales and property tax base and contributing to a high-quality of life VI. Improving Mobility Safe, efficient and well-connected multi-modal transportation system designed to contribute to a high-quality of life and be sensitive to surrounding uses VII. Sustainable City Conservation and environmental awareness that is fiscally responsible and results in a real and tangible return on investment to the City College Station Growth Trends The 1990 Census reported the population of College Station to be 52,456 . The 2000 Census reported the population to be 67,890. In 2010 the population Census count was 93,583. The current estimated population, provided by Planning & Development Services, through September 2014, is 101,736. This is a 48% increase in population since 2000, and a 91% increase since 1990. The population is projected to grow by approximately two to three percent per year over the next five years. *The above graph shows population growth in College Station over the last several years and projects an average 2.1% growth from 2015 - 2018. 2014 reflects actual through September 2014 (source: Planning and Development Services Department). 45,000 65,000 85,000 105,000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015*2016*2017*2018* College Station Population 5 1. Building Permits and Development: In 2013, the value of total building permits issued was approximately $212.7 million. Single family residential, commercial and apartment permit activity has increased so far this year from last year. From January through September 2014, 557 single family home permits, 57 new commercial permits and 24 apartment permits were issued; whereas, 428 single family home permits, 49 new commercial permits and 9 apartment permits were issued for this period last year. From January through September 2014, the City issued permits with a total value of approximately $236.2 million.Of this amount, $60.4 million in commercial construction was permitted and $175.8 million in residential construction was permitted. Much of this permitted value will likely turn into new taxable assessed value in the next 1-2 years. 2. Unemployment Rate: The most recent statistics available from the Texas Work Force Commission show an average local unemployment rate of 3.8% through September of 2014. This rate is below the state average of 5.0% and the national average of 5.7%. 3.Ad Valorem Valuations: The certified taxable assessed values for 2014 are $6,561,741,569. This represents an increase of $330,622,559 or 5.31% over 2013. Of the increase to assessed values, $215,166,820, or 3.28%, is due to new value added to the tax rolls, and 1.76% or $115,455,739 is due to increases in existing values. Increases in ad valorem value this year are directly related to new construction and increases in existing value in the City. Current residential and commercial projects underway are anticipated to add to the ad valorem tax base in 2015. As taxable ad valorem value increases, particularly through growth, it provides additional resources for both capital projects and operating and maintenance costs. This increase provides additional revenues needed to meet increasing service demands associated with growth in the City. The approved ad valorem tax rate FY15 is 45.2500 cents per $100 valuation. This is an increase of 2.6542 cents from the FY14 tax rate of 42.5958 cents. The debt service portion of the approved tax rate is 19.3053 cents, which is what is necessary to meet the tax supported debt obligations of the City. The operations and maintenance portion of the tax rate is approved to be 25.9447 cents. 127 126 161 165 83 93 124 150 145 176 31 57 75 154 46 162 124 67 68 60 0 50 100 150 200 250 300 350 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 YTDMillionsValue of New Development Residential Commercial The above chart gives an overview of development over the last 10 years as well as the year to date actual through September 2014. 6 The approved tax rate will provide the revenue needed to support the approved General Fund budget. The 2.6542 cent increase in the tax rate will fund service level increases in Public Safety (Police and Fire), and Transportation and Mobility – Streets and the traffic signal system directly related to the continued growth of the City.  Public Safety/Police – Approximately 0.6 cents will go toward the ongoing costs related to additional personnel and equipment for the Police Department. This includes the addition of six positions in the Police Department, three additional patrol cars and two additional motorcycles.  Public Safety/Fire – Just over 0.9 cents will go toward additional personnel for the EMS/Safety Officer Program and the first four firefighters to staff a new Fire Department ladder truck in the next couple of years. A total of 15 firefighter positions will need to be added to staff this new ladder truck. This is part of the plan to complete the staffing at Fire Station #6 in the next few years and address the need to have an additional ladder truck in the community. A portion of this budget will also be used to fund increases in the Fire Department’s pay scale for sworn employees.  Transportation and Mobility – Streets and Traffic System – The remaining 1.1 cents will fund additional funds for transportation and mobility. This includes additional funds for street maintenance and repair as well as an additional position to proactively fill potholes, and funds for the first year of a five year implementation of a new intelligent transportation system master plan. 4. Sales Tax Revenues: Sales tax is the largest single revenue source for the General Fund, accounting for approximately 41% of General Fund revenues. College Station saw sales tax numbers decline in FY09 and FY10, and increase in FY11, FY12 and FY13. The FY14 year-end estimated sales tax revenue included in the approved budget is projected to increase approximately 6.5% over sales tax received in FY13 to $24,560,000. In FY15, sales tax revenue is projected to grow by approximately 3% or $740,000 over the FY14 estimate. Moderate growth is projected for future years. $15.0 $15.4 $16.7 $18.0 $19.8 $19.4 $19.3 $20.3 $21.5 $23.1 $24.6 $25.3 $26.1 $27.4 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 30.0 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14*FY15*FY16*FY17*Millions of $Sales Tax Revenue This chart reflects sales tax revenues received and estimated (*) to be received by the City of College Station. 7 Property Tax Rate The approved ad valorem tax rate of 45.2500 cents per $100 of valuation allows the City to fund growing demands for service. This rate provides for a diversified revenue stream for the City of College Station, which continues to have one of the lowest tax rates among surveyed Texas cities. The chart below reflects a comparison of the FY15 approved rate to the approved rates of cities with a population from 75,000 to 125,000. $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 Tyler - 0.220000 Sugar Land - 0.318950 Midland - 0.393891 Round Rock - 0.414650 Lewisville - 0.436086 College Station - 0.452500 Odessa - 0.475845 Longview - 0.509900 Mission - 0.518800 Allen - 0.540000 League City - 0.597000 Bryan - 0.629990 Edinburg - 0.635000 Richardson - 0.635160 Wichita Falls - 0.655260 Abiliene - 0.686000 Denton - 0.689750 Beaumont - 0.690000 Pearland - 0.712100 San Angelo - 0.776000 Baytown - 0.822030 FY2015 Ad Valorem Tax Rate Comparison of Texas Cities with a Population 75,000 to 125,000 O&M DEBT College Station continues to have one of the lowest tax rates among surveyed Texas cities with a population of 75,000 to 125,000. 8 Economic Conditions Economic conditions are more positive than they have been in several years. Sales tax revenues have seen stronger growth in the past year, and property values have increased as well. Growth has continued in the northern part of the City with construction taking place along the University Drive Corridor area. This includes the construction of a number of multi-family complexes in the Northgate area. There also continues to be activity in the Bio-Corridor area. Growth also continues in the southern part of the City with the progress of new and expanded medical facilities including the opening of the Scott & White Hospital and associated medical building off of Rock Prairie Road. There also continues to be retail development in the Tower Point area and other areas of the City. Texas A&M University and Blinn College also continue to see significant growth and development. Growth at Texas A&M includes the redevelopment of Kyle Field, along with other initiatives including the long term increase in engineering students that has been announced. Financial Forecast The financial forecast is a tool used to indicate the actual and possible results of decisions made by Council over a number of years. The forecast has become an integral part of the planning and budget preparation processes. The forecast provides an opportunity to think strategically about the best ways to address growing service demand issues in the next several years. It also serves as the foundation for continued financial planning in the next 12 to 18 months. An overview of the financial forecast was reviewed with Council as part of the budget review process, and Council will continue to be updated throughout FY15. Revenues and expenditures will be monitored closely in FY15 to ensure any unexpected decreases in revenues or increases in expenditures can be proactively addressed. Although the economy has continued to improve, the City will continue to be mindful of the impact of future economic hardships and will proactively address budgetary concerns to continue providing core services to the citizens of College Station. Utility Rates The approved budget does not include rate increases for the Electric, Water, Wastewater, or Drainage Funds for FY15. The budget does include a rate increase in commercial Sanitation rates of 15%. This rate increase is needed to provide the resources needed to provide Sanitation services to commercial customers. This is the second of a planned two-year increase in commercial sanitation rates. Positions in the FY15 Budget As a service providing organization, salaries and benefits account for the largest percentage of City operating expenses. College Station is similar to other cities in this respect. Human resources are also one of the primary assets of the City. When the cost of purchased power is excluded, personnel expenditures account for approximately 62% of total City operating and maintenance expenditures. The FY15 Approved Budget, including SLAs, funds 933.75 Full Time Equivalent (FTE) positions. This is a net increase of 27.00 positions over the revised FY14 position count. From FY09 through FY14, significant organizational restructuring was implemented that led to budget reductions each year and the elimination of a number of positions. These reductions provided resources that were utilized for public safety priorities during this time. The base FY15 budget reflects an organizational change in the Planning and Development Services Department that results in a net increase of 1.0 FTE. The departmental restructuring eliminated one of the two Assistant Director positions. The budget for the Assistant Director position was then reallocated to allow for the creation of a Plans Examiner position and a Customer Service Representative position. These changes had no net budgetary impact, but resulted in the addition of one FTE to the base FY15 approved budget. 9 The FY15 Approved Budget includes recommended funding for 26 new positions. Nineteen of these positions are in the General Fund. This includes the addition of six new positions in the Police Department. These positions are one Police Assistant/Civilian Training Coordinator, one Assistant Information Services Manager, one Public Safety GIS Analyst, one Animal Control Officer, and two sworn Traffic Unit Officers. Approved position additions in the Fire Department include four Firefighter positions for the ladder truck staffing and one EMS/Safety Officer position. Four positions are approved in Public Works. These include a Landscape Supervisor position, an Engineer in Training position, a Staff Assistant and an Equipment Operator. In the Parks and Recreation Department, an Irrigation Specialist position is approved. A Community Services Business Manager position was approved in the Community Services Department. In Fiscal Services, a Budget Analyst position and a Contract Administrator position are were approved. Also included in the FY15 Approved Budget is a SLA submitted by the Parks and Recreation Department for the conversion of budgeted temporary/seasonal positions to full time positions. An estimated $105,000 of the salary and benefits budget included in the Parks and Recreation Department budget for funding of temporary/seasonal labor was reallocated to fund 3 full-time Groundsworker positions. This conversion had no net financial impact on the budget. In the Electric Fund, two positions are approved. These positions are an Engineer in Training and a GIS Technician. In the Water Fund, two additional Field Operators are included in the approved budget. A Meter Services Technician is approved in the Utility Customer Service Fund. A Fleet Service Porter/Runner is approved in the Fleet Maintenance Fund and an Equipment Operator is approved in the Drainage Fund. The City budgets for temporary/seasonal and part-time/non-benefitted employees are derived by calculating the number of hours worked and approximating the number of FTE positions. The Approved budget includes 53.75 FTE temporary/seasonal and part-time non-benefitted positions. The Parks and Recreation Department makes extensive use of these funds for seasonal programs and other departments also utilize these resources. 867.25 886.75 904.00 935.50 941.00 935.50 916.25 896.75 906.75 933.75 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Approved Full Time Equivalents The above graph is based on Full-Time Equivalents (FTEs) which include full and part-time positions, as well as temporary/seasonal and part-time non-benefitted positions, over the last 10 years. 10 Approved Budget Changes (From Proposed) The FY15 Approved Budget includes several changes from the FY15 Proposed Budget. These changes were approved by City Council to be incorporated into the FY15 Approved Budgeted and result in a net increase of $47,018 across all funds from the FY15 Proposed Budget to the FY15 Approved Budget. The FY15 Proposed Budget did not include funding for additional pay increases in the Fire Department Budget. As part of the City Council directed changes, a 3% increase in pay plans for the Fire Department’s sworn personnel is approved in order to better align the department’s pay scales with other local agencies at an estimated cost of $254,173. This increase is offset by reducing the requested number of new positions in the Fire Department from 7 to 5. This reduction will provide $237,155, resulting in a net increase to the General Fund budget appropriation of $17,018. It was also recommended to increase EMS revenues to offset charges for disposable supplies, oxygen and mileage rates charged. This fee increase will generate an estimated $93,000-$130,000 per year. The City Council also provided direction to add $25,000 to the Hotel Tax Fund Budget for nonprofit/charitable organizations that hold events at local hotels and meet the criteria for Hotel Tax use. These funds will be distributed at the discretion of the City Manager and a policy will be developed to provide parameters for this program. Further direction was provided by City Council to reduce funding to the Convention and Visitor’s Bureau (CVB) for the area of advertising in the amount of $104,115.75. These funds were reallocated to Public Communications and Marketing to be used towards advertising aimed at encouraging visitors to the City of College Station. This will have no net impact to the FY15 Approved Budget. In addition, the FY15 Proposed Budget included $50,000 from the General Fund for funding of the Arts Council of Brazos Valley (ACBV). It was proposed and approved that $15,000 of the Operations and Maintenance (O&M) budget for ACBV be reallocated to the Hotel Tax Fund. This change will have no net impact to the FY15 Approved Budget. The City Council also provided direction for an increase in budget from $10,000 to $15,000 for the Noon Lion’s Club 4th of July Celebration. This will increase the General Fund budget by $5,000. The FY15 Approved Budget also includes two changes to the budget ordinance to increase the ability of the City Manager to conduct the daily affairs for the City. The first change approved an increase to the dollar amount that the City Manager can authorize for a Contingency Transfer. This change increases the amount from $15,000 to $50,000, and brings the authority for contingency transfers in line with the City Manager’s spending authority, which is also $50,000. The second change provides authority to the City Manager to approve expenditures and change orders related to the ERP project. Approved Compensation and Benefits Changes Maintaining a competitive pay and benefit structure allows the City to attract and retain well qualified employees who are on the front lines of providing services to the citizens and visitors of College Station. The FY15 Approved Budget includes a 3.5% average performance based merit pool for pay increases for eligible City personnel. This pay plan increase is projected to cost $1,292,859. The budget also includes continued funding for the step plan in the College Station Police Department. Continuing the implementation of the step pay plan will allow the Police Department to be more competitive in recruiting and retaining officers. Also included in the base budget are career advancement and skill pay plans for Fire and Electric employees. Continuing the implementation of these programs will allow these departments to remain competitive in hiring and retaining Police Officers, Firefighters and Electric personnel. 11 The Police Department FY15 Approved Budget also includes an SLA for a 3% adjustment to the pa y scales for the Police Department’s sworn officers. This adjustment is requested in an effort to better align the pay of the sworn officers with that of other local agencies. There is currently a disparity that this adjustment is intended to help address. As part of the City Council directed changes, a 3% increase in pay plans for the Fire Department’s sworn personnel is approved in order to also better align the department’s pay scales with other local agencies. In addition, a pay related SLA in the amount of $265,000 is included in the approved budget for the Electric Fund. The SLA is for an adjustment to the salary rates of various technician positions within the utility in an effort to address a salary disparity with similar positions in other utilities. This request will assist the utility with attracting and retaining the technicians needed to plan, operate, construct, and maintain the electric utility system. In addition, $237,500 has been included in contingency for targeted pay adjustments that are intended to address pay disparities in certain position classes. No increases in health benefit costs are budgeted in FY15. The FY15 employee health benefit package will include one Preferred Provider Organization (PPO) option and one High Deductible option. Also, there are no changes in the retirement benefit managed by Texas Municipal Retirement System (TMRS) approved in FY15. Capital Improvement Projects The approved Capital Improvements Program Budget for FY15 totals $34,155,710 for all funds that include capital projects. This budget amount does not, however, reflect all projected capital expenditures for FY15. In the case of projects for which funds have already been approved and budgeted, the City may continue to spend money to complete these projects without including the projected FY15 expense as a new appropriation. The project budgets that have been appropriated carry forward until the project is complete. Only portions of the projects that have not been previously appropriated are included as new appropriations in the FY15 budget. The total projected to be spent on capital projects including both new appropriations as well as existing appropriations is approximately $58 million. In FY15, it is anticipated that capital project expenditures for general government, special revenue and utility capital projects will be significant. Infrastructure rehabilitation and improvement projects are also scheduled in FY15. Projects underway include a number of street projects from 2008 bond authorizations, such as street rehabilitation and extension projects, facility projects, and park projects. There are also a number of Electric, Water and Wastewater capital projects that will incur expenses in FY15. Projects underway include electric infrastructure expansion, water line extensions, rehabilitation projects, and plant improvements. These projects are discussed in greater detail later in the budget overview and in the capital projects section of this document. The capital plan directly addresses the Core Services and Infrastructure strategy. Financial Fund Structure The accounts of the City are organized by fund, each of which operates separately and independently of one another. The operations of each fund are accounted for with a separate set of self-balancing accounts that are comprised of assets, liabilities, fund equity, revenues, and expenditures. Major funds are any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. 12 Governmental Funds Governmental funds focus on near-term inflows and outflows of spendable resources. The budgets for the Governmental Funds are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund financial statement reporting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period. The City considers revenues to be available if they are collected within 30 days of the end of the fiscal year. Expenditures are recognized when the related fund liability is incurred, with the exception of several items. The full listing of these items can be found in the Financial Policies beginning on Appendix page F-1. Major Governmental Funds The General Fund is the City’s primary operating fund. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating expenditures, fixed charges, and capital improvement costs that are not paid through other funds are paid from the General Fund. The Debt Service Fund accounts for the financial resources accumulated for the payment of principal, interest and related costs on long-term debt paid primarily from taxes levied by the City. The fund balance of the Debt Service Fund is reserved to signify that the amounts are restricted exclusively for debt service expenditures. The Streets Capital Projects Fund accounts for the costs of street construction and improvements and traffic signalization made with funds primarily provided by proceeds from the sale of long term debt (General Obligation Bonds and Certificates of Obligation) and by investing those proceeds. Non-Major (General) Governmental Funds Non-major governmental funds include the Economic Development Fund, Efficiency Time Payment Fee Fund and the Chimney Hill Fund. For financial statement reporting purposes, these funds are reported as a part of the Governmental Funds. These funds are budgeted as distinct funds. They are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Non-Major Governmental Capital Projects Funds Non-major governmental capital projects funds are used to account for financial resources to be used for the acquisition or construction of significant capital facilities. Funds include the Parks and Recreation Capital Projects Fund and the Facilities and Technology (General Government) Capital Projects Fund. These funds, combined with the Special Revenue Funds, are reported as Non-Major Governmental Funds for financial statement purposes. Special Revenue Funds Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. Funds include the Hotel Tax Fund; Community Development Fund; Wolf Pen Creek (WPC) Tax Increment Financing (TIF) District Fund; Court Technology Fee Fund; Court Security Fee Fund; Juvenile Case Manager Fee Fund; Truancy Prevention Fee Fund; Police Seizure Fund; Recreation Fund; Park Land Dedication (Parks Escrow) Funds; the Memorial Cemetery Fund; the Memorial Cemetery Endowment Fund; the Texas Avenue Cemetery Endowment Fund; the Public, Educational and Governmental Access Channel Fees Fund (PEG); the West Medical District TIRZ No. 18 Fund; the East Medical District TIRZ No. 19 Fund; the R.E. Meyer Estate Restricted Gift Fund; and the Drainage Fund. All special revenue funds are considered non-major and are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. 13 Enterprise Funds Enterprise funds account for the acquisition, operation and maintenance of government facilities and services that are self-supported by user fees. The budgets for these funds are also prepared using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). Enterprise Fund financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting, where revenues are recorded when earned. Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Thus, a measurement focus adjustment is necessary to arrive at Actual Working Capital because the enterprise funds’ working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial statement purposes. The City’s enterprise funds are listed below. Major Enterprise Funds The Electric Fund accounts for the activities necessary to provide electric services to the residents of the City. These activities include administration, distribution system operations and maintenance, transmission system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for separately as an internal service fund. The Water Fund accounts for the activities necessary to provide water services to the residents of the City. These activities include administrative services, water production and distribution system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund. The Wastewater Fund accounts for the activities necessary to provide sewer collection and treatment services to the residents of the City. These activities include administrative services, wastewater system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund. Non-Major Enterprise Funds The City’s Sanitation Fund and Northgate Parking Fund are non-major enterprise funds. Additionally, the City has several impact fee funds that are not budgeted. These include the Harley Davidson Area, Service Area 92-01, Spring Creek Area, Alum Creek Area, and Steeplechase Area Funds. Internal Service Funds Internal service funds account for services and/or commodities furnished by a designated program to other programs within the City. Funds include the Insurance Funds (Property and Casualty, Employee Benefits, Workers’ Compensation, and Unemployment), Equipment Replacement Fund, Utility Customer Service Fund, and the Fleet Maintenance Fund. The funds are considered non-major and are budgeted on the modified accrual basis of accounting. 14 15 Net Budget Expenditure Comparison The table below shows the approved net budgeted expenditures for FY15. Total expenditures are budgeted to be $253,088,535, which is a 0.92% decrease from the FY14 Approved Budget. Transfers from the fund balance for capital projects in FY15 are budgeted to be $11,267,014 and the net approved capital budget is $22,888,696. The latter two items will provide a total of $34,155,710 of new budget appropriation for capital projects. Fund Approved FY14 Budget Approved FY15 Budget Percent Change General Fund 58,724,217 65,239,948 11.10% Utility Funds 125,212,639 117,946,445 -5.80% Sanitation Fund 8,221,686 8,566,064 4.19% Drainage Fund (O&M) 1,648,562 1,742,305 5.69% Debt Service Fund 12,399,455 13,252,308 6.88% Hotel Tax Fund 2,963,507 3,819,887 28.90% Northgate Parking Fund 1,457,011 1,420,247 -2.52% Recreation Fund 1,037,750 942,950 -9.14% Police Seizure Fund 40,000 27,000 -32.50% Wolf Pen Creek TIF Fund 1,235,044 1,257,597 1.83% West Medical District TIRZ #18 - - N/A East Medical District TIRZ #19 - - N/A PEG Access Channel Fee Fund - 81,120 N/A R.E. Meyer Estate Restricted Gift Fund - - N/A Municipal Court Funds 260,509 278,440 6.88% Chimney Hill Fund 128,983 6,667 -94.83% Community Development Fund 2,258,581 4,341,847 92.24% Internal Service Funds - - N/A TX Ave Cemetery Endowment Fund - - N/A Memorial Cemetery Endowment Fund 10,000 10,000 0.00% Memorial Cemetery Fund 196,058 - -100.00% Total O&M Expenditures 215,794,002 218,932,825 1.45% Utilities Transfer to CIP - Utility CIP 6,850,000 8,220,000 20.00% Utilities Transfer to CIP - Gen'l Gov't CIP 752,500 623,061 -17.20% Sanitation Transfer to CIP - Gen'l Gov't CIP - 43,439 N/A Drainage Transfer to CIP - Gen'l Gov't CIP - 28,959 N/A Community Development Transfer to CIP 870,790 928,139 6.59% Equipment Repl Fund Transfer to CIP 475,000 - -100.00% Park Land Dedication Transfer to CIP 400,000 300,000 -25.00% Gen'l Fund Transfer to CIP 589,549 1,123,416 90.56% Fund Balance/Working Transfers to CIP 9,937,839 11,267,014 13.37% General Gov’t CIP 16,176,460 6,704,732 -58.55% Utilities CIP 9,234,273 11,637,234 26.02% Community Development CIP 966,272 750,878 -22.29% Special Revenue CIP 3,324,415 3,795,852 14.18% Total Capital Expenditures 29,701,420 22,888,696 -22.94% TOTAL $ 255,433,261 $ 253,088,535 -0.92% 16 Budget Overview The following sections provide an overview of the Governmental Funds, Enterprise Funds (including Capital Project Funds), Special Revenue Funds, and Internal Service Funds. The text below focuses on the various City departments and functions provided by each department. Descriptions of changes to the base budget and service level increase or decrease requests are included in the text. Governmental Funds Police Department The Police Department provides a number of services that help keep the community safe. Services provided include: 1) police patrol with certified police officers who are assigned to specific areas of the City and who are equipped with police vehicles and all necessary equipment; 2) criminal investigation for the investigation of reported crimes; 3) animal control; 4) communications and emergency medical dispatch support for police, fire and EMS; 5) short term jail/detention facilities that reduce the processing time of arrests; and 6) a recruiting and training division that serves as a support and training function for the Department. The Police Department FY15 Approved Budget includes twelve service level adjustments (SLAs). The first SLA is for a 3% adjustment to the pay scales for the Police Department’s sworn officers. This adjustment is an effort to better align the pay of the sworn officers with that of other local agencies. There is currently a disparity that this adjustment is intended to help address. Other pay related SLA requests made by the department include pay for a Corporal Intermediate Rank and Mental Health Peace Officer Incentive pay. The patrol division does not currently have an intermediate rank between the Sergeant position and the line-level officer. The Corporal Intermediate Rank pay will provide a stipend for line officers who serve as a Corporal on an as needed basis. Over the past several years, the Police Department has seen an increasing demand for service from the Mental Health Community. To better serve these demands, the department has trained 16 officers as Mental Health Police Officers. This SLA request is for the addition of an annual incentive pay for these officers. In the past several years, a number of sworn officer positions were added to the Department in order to keep up with the growth and growing demands of the City. For FY15, the Department requested several support positions due to the increasing demands on the administrative functions. The first of the staffing SLAs is for the addition of a Police Assistant/Civilian Training Coordinator position. The addition of this position to the Recruiting and Training division will allow a civilian to take the responsibility of managing all civilian hiring and conducting background investigations and pre-employment testing. This will allow the current officers in the division more time to focus on training the department's sworn officers. Also requested is an Assistant Information Services Manager/Open Records Specialist. The day-to-day and open records request demands within Information Services Division have increased substantially. This position will provide additional support in this area. A third position requested is for a Public Safety GIS Analyst. The Police and Fire Departments require a Public Safety GIS Analyst position in order to provide enhanced public safety services to citizens. The Police Department provides a geographical accountability model of policing to citizens and both departments strive to minimize response time. This position will also provide GIS support during critical incidents and will assist the departments in preparing products as needs arise. A significant tool to accomplish these goals is a robust graphical information system that will be provided by the new Computer Aided Dispatch and Records Management System (CAD/RMS). It is important that both the Police and Fire Departments have shared personnel in place to The above graph illustrates calls for service. A “call for service” is activity that requires action by an officer/employee of the Police Department, be it self-initiated or based on a civilian’s request for service. These include criminal offenses and miscellaneous non-criminal incidents. 77,230 83,051 80,412 75,622 78,817 2010 2011 2012 2013 2014 Calls for Service 17 provide updates to these critical GIS resources so that operational components of the CAD/RMS function properly and meet the ever-increasing demands of public safety personnel. The FY15 Police Department requests also include an SLA for an additional Animal Control Officer. In FY12, due to a department reorganization and an increase in fleet maintenance requirements, the Animal Control Supervisor position was upgraded to a Support Services Manager. This position supervises Animal Control and the fleet functions. This change significantly improved fleet maintenance, but resulted in the loss of a working Animal Control Officer position. This request will bring the total count of Animal Control Officers from three to four, which will significantly increase the Department’s ability to respond to animal control calls. Also requested in FY15 is the addition of two Traffic Unit Officer positions. The growth of the city has increased the amount of traffic that travels our roads daily. Due to budget reductions a few years ago, the unit lost two officers. In order to be most effective, the unit needs to expand by two officers and return to its original size of six officers. An additional SLA request in the Police Department for $162,950 is intended to address increasing costs in existing service areas. The largest item in the request is for ammunition. The price of ammunition increased exponentially in recent years and it has become extremely difficult to purchase. This request includes $100,000 for the purchase of three-years’ of ammunition that can be stored for use. Other items as part of this SLA include rental fees for training facilities, contract amounts for Sergeant and Lieutenant assessment boards, an increase in the awards budget to adequately recognize and honor employees, an increase in the tactical budget to cover the cost of safety vests for SWAT officers and TAC medics, an increase in buy funds for the special investigations unit for use during investigations, an increase in vehicle maintenance budget, and maintenance funds for the TASERS and forensic software programs. Other equipment SLAs requested by the Police Department include an SLA for equipment in the Northgate Booking Station and an SLA for additional TASER units. The Northgate Booking Station Equipment SLA is for the purchase of hand-held radio units and inclement weather gear for the holding facility staff. The TASER SLA request is for the purchase of 10 additional TASERS, along with an assurance plan designed to lock in a price with the initial purchase with a percentage of that price paid into the plan over five years. At the conclusion of the five years, the department receives a new device at the previous price with the latest technology available. The Police Department SLA requests also include the addition of three patrol cars to the fleet. The total number of fleet vehicles for the Uniform Patrol Division is currently inadequate to support department needs. The addition of these vehicles will help accommodate all of the demands and maintenance support necessary. Fire Department The Fire Department provides services to College Station, Texas A&M University, and the City of Bryan— through an automatic aid program—and to rural areas around College Station through mutual aid agreements. The Fire Department currently operates six stations located throughout the City. The basic services provided by the Fire Department include: 1) fire response; 2) emergency medical response; 3) fire prevention services, including commercial fire safety inspections and fire prevention training at local schools and various functions; and 4) hazardous material response. Fire Department approved FY15 budget includes a City Council directed change to the department’s pay plan and three SLAs that will promote the City Council priorities to efficiently, effectively, and strategically place and deliver core services and infrastructure that maintains citizens’ health, safety and general welfare. 5,646 6,090 4,662 4,846 5,617 2301 1813 2179 2608 2500 2010 2011 2012 2013 2014 Incidents Dispatched EMS FIRE 18 Per City Council direction, approximately $254,173 will be allocated for pay increases in the department’s pay plan. This adjustment is an effort to better align the pay of the firefighters with that of other local agencies. There is currently a disparity that this adjustment is intended to help address. The first SLA allocates $435,834 for the replacement of Emergency Medical Service equipment. This request will replace current cardiac monitors and patient stretchers that have reached the end of their service life. A second SLA in the amount of $158,737 is approved for funding the addition of one EMS Safety Officer. The addition of an on-shift Safety Officer will increase the safety of firefighters working during emergency incidents and will help the incident commander to identify on-scene hazards that will reduce or eliminate injuries. The FY14 budget included the addition of one Safety Officer/EMS. Per City Council direction, the proposed SLA was reduced to remove one Safety Officer position in order to fund departmental pay increases. It is anticipated that an additional on-shift Safety Officer will be requested in future years to complete the staffing for this program. The third SLA in the amount of $313,668 is for four firefighter positions in order to staff the Fire Station #6 ladder company. This ladder company will provide initial response to all high-rise buildings on University Drive and the Texas A&M campus. The Fire Department opened Fire Station #6 in December 2012 to provide improved fire and EMS services to the northern part of College Station. Funding for the operations and maintenance costs of the new fire station, including staffing, training, supplies and equipment will be phased in over several years. It is anticipated that additional firefighters will be requested in order to complete the original staffing request for the ladder company. Public Works Department The Public Works Department consists of the following divisions: Capital Projects; Facility Maintenance; Streets Maintenance; Traffic Signals; Traffic Signs; Landscape and Irrigation Maintenance; and Administration. The department is also responsible for Drainage Maintenance, Sanitation, and Fleet Services. Public Works Administration Division is responsible for the daily administrative functions of the department. The Traffic Engineering Division conducts and reviews traffic engineering studies and plans and evaluates on-street parking throughout the City. Additionally, the Traffic Engineering Division engages in public education, special programs, and project management of related capital projects. The Facilities Maintenance Division provides support services to City departments through the maintenance of City facilities. This includes heating, ventilation and cooling systems. Additionally, Facilities Maintenance personnel perform minor building construction and remodeling activities. The Division also repairs and/or replaces equipment in a timely manner. A facility assessment was conducted in the fall of 2013 and the Facilities Maintenance Division set up an anticipated maintenance and corrective repairs schedule to address some of the issues identified as part of this assessment. Three SLAs are approved in this division. The first SLA in the amount of $305,377 is for funding to address a number of the corrective repairs that have been identified. Funds were also budgeted in FY14 to address corrective issues identified and the FY15 funds will continue the repairs needed. A second SLA for $16,264 is to increase the ongoing maintenance funds for all facilities that the City maintains. The intent of this SLA is to better align the budget for ongoing City-wide maintenance with anticipated costs. A third SLA in the amount of $56,715 is approved to fund a Facilities Maintenance Staff Assistant position to provide resources needed to meet additional facilities maintenance needs arising from the growth of the City. The Capital Projects Division is responsible for the administration of the City’s capital improvement plan. This includes the management of projects approved with bond elections such as streets, fire stations, libraries, and others. Several of the capital projects for public utilities such as Electric, Water, Wastewater, and Drainage are also handled in this division. A FY15 SLA for $100,761 is approved for the addition of one Engineer in Training necessary to manage increasing project workload as a result of the growth of the City and the associated rehabilitation and extension of City infrastructure. 19 The Streets Maintenance Division of the Public Works Department strives to ensure that the street system within the City of College Station is properly maintained. This is done through a number of programs, including a street rehabilitation program that addresses street repair before more expensive reconstruction measures are needed. The Streets Maintenance Division coordinates with the Engineering and Capital Projects Divisions to plan and develop major street projects. The Streets Maintenance Division also provides other routine maintenance services such as pothole patching and crack sealing. The effectiveness of this service is measured by the average pavement rating of the City’s streets. The citywide average pavement rating for 2014 is an 86 out of 100, which means that city streets are in good condition overall. A decision matrix is used to determine the maintenance strategy for a particular roadway and is based upon the type of distresses present, the density of the distresses, and the roadway classification. Funding is included in the FY15 budget for the Division’s pavement maintenance and rehabilitation plan. Two SLAs are included in the approved budget for the Streets Maintenance Division. One SLA requests $600,000 in funding to continue the rehabilitation and upgrade of streets due to increased traffic pressure. This will provide a new surface that provides a safer route and protects the original infrastructure investment. A portion of this SLA, $454,000, is approved as recurring expenses, and the balance ($146,000) is approved for one-time costs. A second SLA request in the amount of $91,140 is for a Pothole Program Equipment Operator who will assist in the monthly inspection of all streets for asphalt failures and initiate repair work orders. The Landscape and Irrigation Maintenance Division is responsible for the city-wide maintenance and repair of all irrigation lines and equipment outside of those maintained by Parks and Recreation. This division’s primary goal is to implement water conservation efforts consistent with the Green College Station Action Plan. A SLA for $183,500 is approved for a Landscape Maintenance Program that will include funding for Landscape Maintenance Supervisor to improve efficiencies in City-wide landscape maintenance. As a result of increasing maintenance responsibilities, both the Parks and Recreation Department and the Public Works Department have worked together to clearly identify each department’s responsibilities for city-wide parks, rights-of-ways, and mowing. In doing so, a gap was identified in the landscape maintenance area. This SLA would bring all of the landscaping functions under one supervisor. Also included as part of this SLA is funds for contracting out some of the identified landscaping needs. The Traffic Signs & Markings and Traffic Signals divisions service and maintain integral traffic flow control mechanisms throughout the City. The system is critical to City operations, most notably during peak traffic times such as the very busy Texas A&M football season. These divisions are also responsible for maintaining and repairing traffic signals and school warning devices in order to provide safe and efficient movement of vehicles and pedestrians. A SLA in the amount of $152,050 is approved for the operations and maintenance (O&M) costs related to the Intelligent Transportation Systems (ITS) master plan. In 2013, an ITS Master Plan was developed to identify any deficiencies in transportation system technology such as signal controllers and central system software. The ITS Master Plan project has been included as a CIP project in the approved budget. It is anticipated that the capital project costs will be debt funded, but the associated O&M costs are being approved as part of this SLA that will be funded by the General Fund. A second SLA requests $35,500 for the purchase of a Traffic Signal Service Vehicle that will assist in day-to-day operations and be used to deploy and test new ITS field equipment. Parks and Recreation Department The Parks and Recreation Department (PARD) is responsible for College Station park facilities and recreational programs. The PARD budget is split between the Recreation Fund and the General Fund. 489,008 683,884 770,849 811,530 1,214,070 2010 2011 2012 2013 2014 Streets Maintenance Division: Number of Asphalt Failure Repairs (square feet) 20 The Recreation Fund includes Sports Programs, Aquatics, Xtra Education programs and Teen and Senior programs. The remaining Parks and Recreation activities, such as maintenance of park facilities, heritage programs, athletic tournaments, special events at the Wolf Pen Creek Amphitheater and other park locations throughout the City, and cemetery maintenance and operations are budgeted in the General Fund of the Parks and Recreation Department. Recreation Fund Divisions: Each program within the Recreation Fund has a fully costed budget, which not only includes revenue and direct costs, but also includes indirect administrative costs, field costs, General and Administrative transfers, as well as the subsidy provided by the General Fund. The Sports Division includes programs such as Adult Softball, Adult Volleyball, Youth Basketball, Youth Football, Youth Volleyball, Adult Kickball, Challenger Sports, Tennis, Summer Track and several non-fee programs. The Instruction Division is comprised of the Xtra Education Program which provides citizens of all ages the opportunity to enhance their quality of life through various continuing education programs that are offered at various sites throughout the City. The Southwood Center and Lincoln Center Division - Several teen and senior activities take place daily at the Southwood Center and the Lincoln Center is a community/recreation center that provides positive programming and serves as a satellite center for social services. The Aquatics Division supports three City pools, programs at the CSISD Natatorium, the splash pad at the Lincoln Center, swim lessons, water fitness, the swim team and the stroke clinic. The PARD Recreation Fund budget includes three approved SLAs which will increase the budget by $43,500. The first of these SLAs is for the purchase of a floor scrubbing machine for use at the Lincoln Center. The second SLA is for the estimated costs estimated to renovate the Splash Pad at the Lincoln Center in order for it to be operational. The third Recreation Fund SLA is for funding to host the annual Texas Public Pool Council annual conference in January 2015. The conference will bring in over 300 aquatic professionals participants to College Station. The cost of this SLA will be offset with Hotel Tax Funds. General Fund Divisions: The Parks and Recreation Department (PARD) Administration Division serves as the primary point of contact for customers and provides administrative support to the rest of the department. This division also provides coordination, design and administration of some of the parks and recreation capital improvement projects, graphics support, marketing development, emergency shelter operations and website administration. The PARD Recreation Division oversees Youth and Adult Athletics, Aquatics, Instruction programs and Tournament events. The PARD Special Facilities Division includes the coordination of Heritage events. Additional budget, including a part time position, is included in the City Secretary’s Office budget. The Parks Operations and Cemetery Division is responsible for maintenance and operations of the City park facilities, athletic facilities, selected streetscape areas, the City Cemetery and the Memorial Cemetery. This division also provides support for special events, programs and other City activities. The above graph illustrates the attendance at City pool facilities. 93,302 114,458 144,059 137,859 131,094 2010 2011 2012 2013 2014 Pool Attendance 21 The PARD General Fund budget includes a number of approved SLAs, the majority of which reflect one- time additions to the budget in FY15 that will not carry forward to future years. The first SLA allocates $210,150 for the purchase and upgrade of various PARD equipment, which will allow for better maintenance of the PARD facilities and parks. The next four SLAs will fund one-time improvements and replacements at various parks and includes court resurfacing ($8,000), playground equipment and resurfacing ($442,000), and pavilion repairs and replacements ($123,000). Also included is a transfer of $12,000 from the General Fund to the Park Land Zone 2 Fund to be used toward the playground equipment and resurfacing project at University Park. In addition, a $40,000 one-time cost has been budgeted for the addition of lights to the parking lot at the Bachmann Park. Also included in the approved budget is $50,000 for ball field light maintenance. The department will use these funds to contract out maintenance for all ball field and athletic field lighting. Budget in the amount of $35,000 has also been approved to fund one-time trail repairs at Jack and Dorothy Miller Park . Two SLAs have been approved to facilitate administrative roles of the department. The first, in the amount of $13,350, is to upgrade time- tracking systems at off-site locations. The second, approved for $18,550, is for digital signage at PARD locations to notify staff members that do not have access to computers of important messages and announcements. The last SLA included in the approved PARD budget is for the addition of an Irrigation specialist position and a vehicle needed to adequately and effectively maintain and repair the City’s irrigation systems for all City parks. As part of the PARD FY15 budget submission, a request was submitted to convert several temporary/seasonal positions to full-time Groundsworker positions in the Operations Division of Parks and Recreation. With the addition of new athletic fields and parks to the City of College Station, additional full- time staff is needed to help to maintain existing and planned playing fields and parks. This conversion will have no net financial impact on the budget. In addition to the above, three SLA have been included in the PARD approved budget for items that will be funded using Hotel Tax funds. These items will be budgeted in the PARD budget, but a transfer from the Hotel Tax Fund will be made to cover the cost. The first of these SLAs, in the amount of $65,500, is for tournament/event equipment needs to be utilized primarily at Veteran’s Park & Athletic Complex. The second SLA request, in the amount of $10,000, is for the 2018-2019 Games of Texas bid fee. Lastly, an SLA request in the amount of $15,000 is approved for additional travel and training that will allow staff to attend additional conferences and meetings and give them the opportunity to meet with and attract new and diverse events / tournaments to College Station. Larry J. Ringer Library The Larry J. Ringer Library facility is overseen by the City’s Parks and Recreation Department. This facility is operated in collaboration with City of Bryan, which provides staffing for the College Station facility. The graph to the right illustrates the circulation of the College Station Library over the last several years. The Library FY15 Approved Budget is $1,144,704 and includes a $2,100 one-time SLA for the purchase of the Polaris phone service server, which will allow library cardholders to access their account. Planning and Development Services Department The Planning and Development Services Department provides oversight for development planning within the City of College Station. Planning and Development Services consists of the following divisions: Administration; Civil Engineering; Development Services – Building; Development Coordination; Planning; Greenways; and GIS Mapping. The Planning and Development Services Department works with citizens and other City departments to ensure City development in a manner consistent with policies established by Council. Planning and 574,454 405,970 389,904 386,031 368,392 2010 2011 2012 2013 2014 Library Circulation 22 Development Services continues to identify and implement opportunities for streamlining processes within the department. One SLA, in the amount of $100,000, is approved in the Planning and Development Services Department. This SLA will be used for neighborhood plan implementation projects. Resources are necessary to facilitate the implementation of these adopted plans to achieve the objectives anticipated by the plans and expected from residents and property owners. In FY14, the Community Services Division was created within the General Government Department. The Community Services Department is responsible for Community Services Administration, Community Development, Code Enforcement and the Northgate District Management functions that were previously in the Planning and Development Services Department. In addition, the Neighborhood Services Division, previously in the Planning and Development Department, was moved to the Public Communications Department in FY14. Information Technology Department Information Technology (IT) implements and maintains the technology and computer based information systems used by all City Departments. The IT department includes IT Administration, Technology Services (formerly Management Information Services (MIS)), Business Services, Network Services, Geographic Information Services (GIS), E-Government, Mail, and Communication Services. Six SLAs are approved in FY15. The first of these SLAs, in the amount of $13,200, will add an independent internet path and provide increased bandwidth which will result in faster response times for all applications that relay on the internet connection. A second SLA request in the amount of $37,500 is for the implementation and configuration of a Security Information and Event Management system. This system will accept logfiles from firewalls, web servers, file servers, etc. The data would then be normalized and analyzed for easier management and alerting. In addition, funding increases are requested for network and equipment maintenance. An increase in network services maintenance budgets, in the amount of $15,000, will maintain all network servers and switches. A $10,000 increase in equipment maintenance will assist in the maintenance of the City’s PCs, printers and scanners. The fifth SLA requests $5,950 for Council IPAD replacement. As part of the effort to move to paperless agendas, IPADS were issued in 2012 and FY15 is the scheduled replacement year. The sixth SLA is for funding in the amount of $30,000, for the Tyler Technology Operating System Data Base Administration (OSDBA) services. This SLA will fund ongoing support including installations, upgrades, routine maintenance, and database tuning for the new Enterprise Resource Planning (ERP) system. Fiscal Services Department The Fiscal Services Department provides fiscal administration, accounting operations, treasury, and purchasing, budgeting and financial reporting services to the City. This department also oversees the operations of the Municipal Court and Utility Customer Service. Treasury handles cash and debt issues for the City while ensuring all funds are prudently invested. The Accounting Operations and Purchasing Divisions work closely together to ensure that purchases are properly made and recorded. Municipal Court collects fines and fees for the City while providing the City with administration for cases filed for enforcement of Class C misdemeanors. The Office of Budget and Financial Reporting prepares, monitors, and reviews the annual budget, coordinates the annual audit and prepares financial reports. The FY15 Approved Budget for Fiscal Services includes four SLAs. The first SLA coincides with the Police Department request for a 3% adjustment to the pay scales for the sworn officers. This adjustment is requested in an effort to better align the pay of the sworn officers with that of other local agencies. In Fiscal Services, this SLA would apply to the sworn Warrant Officer positions in Municipal Court. The second request, in the amount of $73,915, is for the addition of a Budget Analyst position. In order to sustain and increase the level of service provided, an additional Budget Analyst position is needed. As the City continues to grow, the expectations and demands for the Analysts' services continue to increase. The third SLA in Fiscal Services is for the addition of budget in the amount of $75,000 to be able to contract services to assist with documenting new processes as part of the new ERP system 23 implementation. With the implementation of the new ERP System it will be critical to accurately document new processes, procedures and controls. This is a one-time request. The fourth SLA request in Fiscal Services, in the amount of $81,714, is for the addition of a Contract Administrator position. This position will coordinate the various contract duties and functions throughout the organization. In late 2012, the Internal Auditor completed an internal audit on Contract Administration. This audit recommended the creation of a city-wide contract administration policy, as well as ensuring contract administrators are up to date on knowledge and skills by holding regularly scheduled contract administration training. In order to implement these recommendations to improve contract administration, additional resources are needed. General Government Department The General Government Department includes many of the administrative functions of the City. The Mayor and Council Division accounts for expenditures related to Council functions such as education and training. The City Secretary Division is responsible for elections, records management, City Council support and other activities. The Internal Auditor Division conducts independent financial and performance audits to provide City Council and the Mayor with objective information to assist in determining whether governmental operations are adequately controlled and to assure that a high degree of public accountability is maintained. The City Manager Division is responsible for the day-to-day operations of the City, making recommendations to the City Council, and providing short and long-term direction to the organization. The Legal Division provides legal services and support to City Council and City staff. Among the services provided by this office are legal advice, land acquisition, contract writing, and litigation. A $26,500 SLA is requested to purchase a legal department automated case management system. An automated and electronic file and matter management system designed for a municipal legal practice would allow the Legal Department to better manage both the assignment of work to attorneys and support staff, maintain the numerous emails and correspondence which must be maintained as part of the legal file, and monitor the performance of the Legal Division. The Public Communications (PC) Division provides for the dissemination of City information through various internal and external communications channels. The PC budget includes the allocation of resources used for media and marketing related services. The PC Division works with all city departments to develop promotional, educational and communication products. In FY14, the Neighborhood Services division merged into the Public Communications division. Neighborhood Services maintains collaborative partnerships among neighborhoods, community organizations and the City. A SLA is approved to fund $15,000 for a Neighborhood Grant Program that will match funds available to registered neighborhood associations and homeowners associations with approved projects for signage, beautification and community building. The Community Services Division was created in FY14 and is responsible for Community Services Administration, Community Development, Code Enforcement and the Northgate District Management functions that were previously in the Planning and Development Services department. A SLA in the amount of $76,707 is approved to fund a Community Services Business Manager position. This position will work closely with the Director, Northgate District Staff and Code Enforcement in the day-to-day operations and assist with financial oversight. The Human Resources Division consists of Human Resources and Risk Management (which is funded by the Insurance Funds). The Human Resources Division is responsible for the strategy and implementation of the compensation and benefits program for all employees. The division also manages the recruiting and hiring of qualified candidates for City positions. In addition, policy interpretation and performance management programs are coordinated through Human Resources. The Risk Management function seeks to limit the exposure of the City to physical and financial losses through a number of programs that address worker safety. The Human Resources FY15 Approved Budget includes two SLAs. 24 One SLA is for additional funds ($8,000) requested in order to upgrade to the division’s copier/scanner/printer. The current copier is due for replacement and these additional funds will be used to purchase a higher capacity model than what is currently budgeted for replacement. The second SLA requests $125,000 to fund a comprehensive City-wide salary survey that will help the City align its hiring practices to recruit, retain and engage employees. Other General Fund Expenditures There are a number of expenditures budgeted in the General Fund that do not fall under the purview of any one department. Miscellaneous expenditures within the General Fund include $1,194,007 for public agency funding, $53,333 for consulting services and $80,000 for other miscellaneous items. Also included is $487,500 is for contingency. The contingency amount includes $237,500 is for targeted pay adjustments that are intended to address pay disparities in certain position classes. Also included in the General Fund approved budget is a $1,123,416 transfer for capital projects. These capital projects are discussed in more detail in the General Government Capital Projects section of this overview. In addition, a net total of $2,610,594 is included for interfund transfers. This includes an interfund transfer of $2,329,559 from the General Fund the Recreation Fund for the Recreation Fund subsidy. A detailed list of the non-departmental budgeted expenditures can be found in Appendix I. Debt Service Fund The Debt Service Fund is used to account for ad valorem tax revenue collected to pay for authorized general government debt. The approved debt service portion of the ad valorem tax totals 19.3053 cents per $100 valuation, which accounts for approximately 42.7% of the tax levy. Economic Development Fund The City created an Economic Development Fund to account for resources and expenditures directed at providing incentives for businesses and industries that are planning to locate in College Station. Resources set aside for economic development purposes will be transferred into this fund and remain in the fund until expended. General Fund dollars in the amount of $375,000 are approved to be transferred into the Economic Development Fund in FY15. Expenditures in the amount of $429,254 are approved in this fund for economic development cash assistance incentives. Efficiency Time Payment Fee Fund The Efficiency Time Payment Fee can be used to improve the efficiency of the administration of justice in College Station. Anticipated revenues in FY15 total $6,573. Total approved expenditures are $4,160 for the printing and distribution of collection notices, as well as for the purchase of software to interface with Texas Department of Transportation (TxDOT). Chimney Hill Fund The Chimney Hill Fund accounts for the receipt and expenditure of funds received by the City for the operation and maintenance of the City’s Chimney Hill property. In FY15 revenues from all rents and royalties and facilities maintenance expenditures are approved for only one month. In FY09, Hotel Tax Funds were used toward the purchase of the Chimney Hill property for the purpose of building a convention center. In FY11, Council determined that it no longer intends to construct a convention center on the purchased property and the property was put up for sale. Council approved the purchase & sale agreement of the Chimney Hill property between the City, Research Valley Partnership, and PM Realty Group on December 12, 2013 for the purchase price of $7.5 million. The proceeds from the sale of the property, as well of the balance of the Chimney Hill Fund, will be transferred to the Hotel Tax Fund following the sale of the property. Enterprise Funds Electric Fund College Station's Electric Utility provides for the construction of new facilities needed to extend electrical service to new consumers, performs repairs and maintenance as needed to maintain the electric system, and installs and maintains street lights and rental lights. Electric Utility personnel maintain over 20 miles 25 of electric transmission lines, 7 electrical substations, and over 450 miles of overhead and underground electric distribution lines. Seven Service Level Adjustments (SLAs) are included in the FY15 Approved Budget. Several of these SLA’s were related to pay and staffing within the department. The first SLA, in the amount of $265,000 is for an adjustment to the salary rates of various technician positions within the utility in an effort to address a salary disparity with similar positions in other utilities. This will assist the utility with attracting and retaining the technicians needed to plan, operate, construct, and maintain the electric utility system. A second approved SLA, in the amount of $96,577 is for the addition of an Engineer in Training (EIT) position. This position will help the utility meet the needs of regulatory system planning and modeling requirements, will provide oversight and project management for substation projects assigned to contractors, will provide various engineering studies and system maintenance and growth plans, will install software updates to substation equipment, and will provide backup to supervisory personnel in the substation area. The third SLA is for the addition of a GIS Technician position in the amount of $63,531. This position will be responsible for updating and maintaining the GIS system in order to keep up with system changes/updates and to provide the electric model on a frequent basis to help meet the objective of providing reliable and safe service. In addition to the aforementioned SLA’s, several SLA’s were approved for equipment and services. These included an SLA in the amount of $61,600 for the purchase of Class 3 safety gloves, sleeves and blankets. This purchase will allow the utility to upgrade the gloves for all the members of the transmission and distribution line crews from Class 2 to Class 3. As part of the upgrade, rubber sleeves will also be purchased. This will better protect the linemen from personal injury and will equip them to provide assistance to other municipal utilities during major outage events. The fifth SLA, in the amount of $25,500 is for a contract to provide professional labor support to the Electric System Substations group to monitor, test, and replace the SF6 gas in the 81 devices currently in the CSU electric system. Due to the high cost of the compressor equipment required to sample, evacuate and filter SF6 gas for reclaiming, it is planned to have these devices checked by bid contract on a four year rotating maintenance cycle. Additionally, a HEPA filter vacuum cleaner needs to be purchased for the proper handling of solid residue resulting from SF6 decomposition after the pressure vessel has been evacuated. The sixth SLA, in the amount of $6,500, is for 7-year cycle background checks. The City of College Station is mandated by Federal Energy Regulatory Commission/ North American Electric Reliability Corporation (NERC) Critical Infrastructure Protection (CIP) regulations to perform a Personnel Risk Assessment (to include an identity verification and seven-year criminal check) on any personnel having authorized cyber or authorized unescorted physical access to Critical Cyber Assets. This SLA is to cover the cost of the group updated background checks and the ongoing background checks as new employees are added. The final SLA, in the amount of $100,000 is for the transmission right-of-way maintenance program. In 2009, the Electric Utility began trimming trees to meet NERC regulations for transmission right-of-way clearing and access. The Electric Utility has a three year maintenance cycle for this work in order to maintain the transmission line right of way and improve access and reliability. This SLA is included so that the work can be conducted during the 2015 budget year. No rate increase is included for the Electric Fund in FY15. Water Fund The City of College Station has the capacity to produce approximately 30 million gallons per day of potable water. The Water Division has developed high standards of reliability that assures customers’ needs are met with a water supply that meets or exceeds all federal and state mandated standards. As a City enterprise, the full cost of service for water production, transmission and distribution is recovered by charging customers for consumption on a per unit basis. Six SLA requests have been included for the Water Fund in the FY15 approved budget. The first SLA, in the amount of $60,000, is for the rehabilitation of transfer pump #3. The SLA provides for the removal, inspection and replacement of wear parts, as needed, for one vertical turbine transfer pump and motor. This pump has reached the end of the expected service life. A second SLA is for the purchase of a trailer with traffic control safety equipment that would meet the requirements of the current Texas Manual of Uniform Traffic Control Devices. The SLA request is for $30,000. The third SLA, in the amount of $5,250 is for an increase to the department’s training budget so that it will better align with training needs. A 26 fourth SLA is for the addition of a tractor to the department’s fleet. The department is currently using a ‘surplus’ tractor for easement mowing. It is anticipated that the tractor can provide several more years of service, but it is not currently on the schedule for replacement. This SLA, in the amount of $21,000, is for the funds that will be contributed to the Equipment Replacement Fund on an annual basis so that the tractor can be replaced when it reaches the end of its service life. Funds for maintenance are also included in the SLA. The fifth SLA, in the amount of $74,509, is for the addition of two field operators. It is anticipated that an additional operator and a crew leader will be requested in FY16. This Crew will be largely responsible for inspecting, testing, documenting and coordinating efforts to ensure that newly constructed infrastructure is built to specification prior to City acceptance. This will allow the department to better address the demands of system growth. Finally, an SLA in the amount of $1,000 has been requested in order to monitor for chemicals that might indicate contamination of the drinking water aquifer as the result of hydrofracturing. No rate increase is included for residential or commercial users in the Water Fund in FY15. Wastewater Fund Effective sanitary sewer collection and treatment is essential to public health in an urban environment. Over the last several decades, standards have increased for this infrastructure. Past upgrades to the Carters Creek Wastewater Treatment Plant were directly related to changing standards. As the system continues to grow, additional capital will be needed. The existing system will have to be maintained with line replacements and plant enhancements and expansions. Wastewater services are provided as an enterprise function with service related fees paying for the cost of service. The FY15 Approved Budget includes seven SLAs in the Wastewater Fund. The first SLA, in the amount of $60,000, is for the installation of anti-fall devices at several older lift stations. These devices are intended to prevent an employee from falling into the wetwell, which can be over 30 feet deep. The newer lift stations have these devices installed as part of the original construction. The second SLA is for a comprehensive Wastewater Master Plan update. This SLA is estimated to cost $250,000 and will re- evaluate growth projections/demands, re-calibrate the City's current wastewater model, and develop a capital improvements outlay that will increase system capacity for the future. The update will also re- evaluate existing wastewater treatment facilities against TCEQ Chapter 217, re-evaluate sludge processing alternatives, and re-evaluate nutrient removal alternative processes. A third SLA, in the amount of $9,750, is for an increase to the department’s training budget so that it will better align with training needs. The fourth SLA, in the amount of $50,000, is for the replacement of diffuser stones at the Lick Creek Wastewater Treatment Plant (LCWWTP). These stones provide the efficient distribution of needed oxygen to maintain healthy bacteria populations that treat the raw wastewater. The stones utilized in the aeration basins at LCWWTP have reached their expected service life and should be replaced to ensure continued efficient operations and regulatory compliance. The fifth SLA, in the amount of $138,000, is for the purchase of and related costs to an additional dump truck. The purchase of this truck will ensure reliable transport of solids out of both wastewater treatment plants. The sixth SLA is for budget in the amount of $10,000 to be used for additional nutrient sampling and lab analysis. More sampling is needed to better understand the nutrient concentrations, specifically nitrogen and phosphorus levels, as they change throughout the treatment process. This data will be converted into information by a consulting engineer to best design the expected nutrient removal systems for future regulatory compliance. Finally, an SLA in the amount of $1,000 has been requested in order to monitor for chemicals that might indicate contamination of the drinking water aquifer as the result of hydrofracturing. No rate increase is included for the Wastewater Fund in FY15. 27 Sanitation Fund The Sanitation Division of Public Works provides services that meet the City’s solid waste collection needs. These services include providing residential containers, curbside recycling, brush and grass clipping collection, street sweeping and the removal of waste. Commercial services are also provided to local businesses and includes collection in small and large containers. Customers with greater volumes have the option of using roll-off containers that are serviced by front load collection equipment. Revenues for FY15 are estimated to be $8,839,711. This reflects a 6.93% increase over the FY14 Revised Budget. The approved budget for residential and commercial Sanitation operations for FY15 is $6,854,431. Included in this amount is an SLA for the ongoing operations and maintenance cost related to the purchase of a Grapple Brush truck for brush collection operations. Continued growth in the City has generated the need for an additional truck for heavy brush collection. In an effort to mitigate the initial financial impact on the Sanitation Fund, the actual purchase of the vehicle will occur in the Equipment Replacement Fund and the recurring costs will occur in the Sanitation Fund. The Sanitation Fund will reimburse the Equipment Replacement Fund for the cost of this vehicle in future years. Non-operating expenditures are budgeted for $951,982. Included is $722,034 for the utility transfer to the General Fund as well as $403,910 for the Twin Oaks Landfill debt service payment. The expenditure for the debt service payment will be offset by reimbursement received from the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.). The non-operating expenditure budget includes street- sweeping costs which, beginning in FY14, are offset by transfers from the General Fund and the Drainage Fund. Funding in the amount of $52,740 is approved in the Sanitation Fund for Keep Brazos Beautiful (KBB). This includes a new request for funding start-up costs for a Community Garden site in South College Station for $2,500 and $4,000 for a Wildflower Seed Project. Base request will be used for operations, the Demonstration Garden at the Texas Ave & George Bush site, along with beautification and litter abatement. The total FY15 approved expenditures for the Sanitation Fund are $8,609,503. A 15% rate increase for commercial customers has been approved for the Sanitation Fund in FY15. This rate increase is needed to provide the resources needed to provide Sanitation services to commercial customers. This is the second year of an anticipated two-year increase. Northgate Parking Fund The Northgate Parking Fund accounts for parking operations in the Northgate district of the City. This includes the surface parking lot on Patricia Street, the College Main Parking Garage and on-street parking in the district. FY15 approved revenues from parking fees are $1,185,350 and approved revenues from fines are $215,506. A Northgate parking rate fee adjustment was implemented in August 2013. The rate adjustments focus on peak rates and special events and are intended to raise the revenue needed to support the Northgate Parking Fund while having a minimal impact on Northgate businesses. Approved expenditures for Northgate District parking operations are $499,991. Also included in the Northgate Parking Fund is budget related to non-parking costs in the amount of $192,426. This budget is included in the Northgate Parking Fund as the Northgate Parking staff handle these functions. However, funds are budgeted to be transferred from the General Fund to offset this cost. The approved budget also includes $466,375 for the debt service payment related to the College Main Parking Garage. Budget is also included for two projects at the Parking Garage. The first is $217,805 for 28,451 22,775 28,991 25,208 25,964 36,558 35,133 34,608 36,751 37,853 2010 2011 2012 2013 2014 est.In TonsRefuse Collected Residential Commercial 28 concrete repairs, and $97,560 is approved for masonry repairs. Total approved Northgate Parking Fund expenditures are $1,420,247. Special Revenue Funds Hotel Tax Fund The City receives a tax of 7% on room rental rates from persons staying in hotels within the City. The City’s use of Hotel Tax funds is limited by State law to be used for the promotion of tourism in the City of College Station. Total approved City operating expenditures in the Hotel Tax Fund include $591,211 for expenditures related to Parks and Recreation Programs & Events. Programs in the budget include items such as the Starlight Music Series, National & Regional Athletic Tournaments, and other events that are eligible for Hotel Tax funds. Five service level adjustments related to Parks & Recreation programs and events are approved with the FY15 budget. The first SLA request is for $10,000 to host the Texas Public Pool Council annual conference in January 2015. A second SLA requests $65,500 for tournament/event equipment needs to be utilized primarily at Veteran’s Park & Athletic Complex. The third SLA requests $10,000 for the 2018-2019 Games of Texas bid fee. The fourth SLA requests $15,000 for additional travel and training that will allow staff to attend additional conferences and meetings that give the opportunit y meet with and attract new and diverse events / tournaments to College Station. The fifth SLA is for $160,000 to purchase of a portable stage to be utilized for special events throughout the City. Other City operating expenditures budgeted in FY15 include $200,000 for soliciting and hosting of sports tournaments in College Station and $19,000 for other miscellaneous programs and events. In FY15 the City Council provided direction to reduce funding to the Convention and Visitors Bureau in the area of advertising in the amount of $104,116. The funds will be redistributed to Public Communications and Marketing to be used for advertising the City to encourage visitors to come to College Station. Also included is $77,866 for staff costs in the Public Communications (PC) Department. PC staff members will be responsible for strategically creating marketing materials that help increase tourism to College Station and its many amenities. In addition, PC staff will introduce College Station to other markets through the development of brochures, promotional videos, and marketing and advertising materials. It is anticipated that these responsibilities will be shared among PC staff members resulting in the time spent on the activities equating to one FTE position. The primary focus will be to create high-quality collaterals needed to bring tourism dollars to College Station. The position will be budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover the expenditures related to eligible activities. The approved budget contains $25,000 for nonprofit/charitable organizations that hold events at local hotels and meet the criteria for Hotel Tax use. These funds will be distributed at the discretion of the City Manager. A total of $2,062,694 of Hotel Tax funding is approved in FY15 Budget for Outside Agencies. This includes $1,321,294 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational, sales/marketing, promotional, servicing and business development elements; $250,000 for the CVB Grant Program; $65,000 for Arts Council operations and maintenance; $348,400 to Arts Council for affiliate funding and $38,000 for marketing and public arts support; $15,000 to Veterans Memorial to begin development of the American Civil War Memorial at Veterans Park; and $25,000 for the Bryan/College Station Chamber of Commerce. In FY14, the budgets for Brazos Valley Bowl and the Northgate District Association advertising moved to the CVB Grant Program funding. Also beginning in FY14, the George Bush Presidential Library is considered as part of the ACBV Affiliate Funding. In FY09, Hotel Tax Funds were used toward the purchase of the Chimney Hill property for the purpose of building a convention center. In FY11, Council determined that it no longer intends to construct a convention center on the purchased property and the property was put up for sale. The proceeds from the sale of the property, estimated at $7.5 million, as well of the balance of the Chimney Hill Fund, will be transferred to the Hotel Tax Fund following the sale of the property. Community Development Fund Community Development helps provide low cost housing and other public assistance through Community Development Block Grant (CDBG) and Home Grant funds from the federal government. These funds are 29 used to assist low to moderate-income residents of College Station. Assistance is provided through housing services, public agency funding, public facility improvements, and community development activities. Wolf Pen Creek (WPC) TIF Fund The Wolf Pen Creek Tax Increment Finance (TIF) Zone generates revenues that must be utilized within the Wolf Pen Creek District. The TIF expired December 31, 2009. A total of $1,235,044 has been estimated for a payment in FY15 to College Station Independent School District for the balance of the school district's portion of unspent WPC TIF funds. The WPC TIF Fund will be closed following the expenditure of the balance of the funds, which is estimated in FY15. West Medical District TIRZ No. 18 Fund & East Medical District TIRZ No. 19 Fund In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc.) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc.) to meet the mobility needs present in the area. The approved Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff approved the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the West Medical District TIRZ #18 encompasses the area near the State Highway 6/Rock Prairie Road Bridge and includes both The Med Hospital and the Scott & White Hospital. Development projects in this area include Rock Prairie Road (East and West), Normand Drive Extension, and other public works. It is projected that new development in this portion of the District will meet or exceed $117 million over a twenty year period. This development activity would yield an increment of approximately $8.4 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through repayment of debt or on a “pay as you go” cash basis. The City of College Station is the only participant in this TIRZ at this time. In FY15, an estimated $192,085 in ad valorem tax will be collected in the West Medical District TIRZ #18. Inter est earnings in the amount of $2,500 are also estimated. No expenditures are projected for FY15. Established in December 2012, the East Medical District TIRZ #19 encompasses the area east of the State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public works. It is projected that new development in this portion of the District will meet or exceed $283 million over a twenty year period. This development activity would yield an increment of approximately $30.8 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is the only participant in this TIRZ at this tim e. In FY15, an estimated $1,005 in ad valorem tax will be collected in the East Medical District TIRZ #19. Interest earnings in the amount of $50 are also estimated. No expenditures are budgeted for FY15. 30 Court Technology Fee Fund The Court Technology Fee Fund funds technology projects at the Municipal Court Facility. Approved expenditures for FY15 are $80,619 and will be used for technology related purchases such as computer hardware and software for court facilities. Court Security Fee Fund The Court Security Fee Fund is used to fund security projects at the Municipal Court building. Approved expenditures for FY15 are $80,641 and will be used for court security personnel in this fund. Juvenile Case Manager Fee Fund The Juvenile Case Manager Fee Fund funds the salary and benefits of a Juvenile Case Manager, as well as the salary and benefits for staff time spent administering Teen Court. The total approved budget of $113,020 includes salary and benefits, and travel and training funds for the Juvenile Case Manager and Teen Court Coordinator positions. Truancy Prevention Fee Fund The Truancy Prevention Fee Fund revenues are used to fund truancy prevention and interventions services. Defendants convicted of a misdemeanor offense in the municipal court shall pay a truancy prevention fee of $2.00 in addition to any other fines, penalties, courts costs required by city ordinance, state, or federal law. Approved revenues in FY15 total $13,040. No expenditures are budgeted for FY15. Police Seizure Fund The Police Seizure Fund accounts for revenues and expenditures related to property seized by the College Station Police Department. Expenditures for FY15 are budgeted at $27,000. These funds are used for one-time equipment and other purchases to assist in police activities. Memorial Cemetery Fund This fund accounts for two thirds of the proceeds from sale of cemetery lots as well as other revenue that is collected through the Memorial Cemetery and Aggie Field of Honor. The fund also accounts for expenditures on projects that take place at this location. A transfer to the Debt Service Fund, in the amount of $262,795, is included in the FY15 Approved Budget for the Memorial Cemetery Fund. This transfer reflects one-third of the annual debt service payment. The balance of the Memorial Cemetery related debt service will be paid from the Debt Service Fund. The portion of the debt service to be covered by the Memorial Cemetery Fund is forecasted to increase in future years, but the Memorial Cemetery Fund will continue to be monitored in future years to ensure that this can be supported. The operations and maintenance for this cemetery are budgeted in the General Fund in the Parks and Recreation Department. Memorial Cemetery Endowment Fund This fund accounts for the remaining one-third of the proceeds from sale of cemetery lots at the Memorial Cemetery, which includes the Aggie Field of Honor. FY15 approved expenditures include $10,000 for the continued marketing efforts of the cemetery. Texas Avenue Cemetery Endowment Fund This fund accounts for the proceeds from sale of cemetery lots at the Texas Avenue Cemetery. The fund also accounts for expenditures on projects that take place in the cemetery. There are no expenditures anticipated in this fund in FY15. The maintenance and operations for this cemetery are budgeted in the General Fund in the Parks and Recreation Department. Public, Educational and Governmental (PEG) Access Channel Fee Fund While the PEG Fee has been collected for a number of years, the PEG Fee Fund was established in FY14 due to changes in legislative requirements. The balance of the PEG fees collected in prior years ($266,573) was transferred into the PEG Fee Fund. The FY15 PEG Fee Fund revenues are estimated to be $44,000. Expenditures of $81,120 are approved in FY15 for educational and governmental 31 broadcasting on Channel 19. Channel 19 provides unique programming that addresses the needs and interests of the citizens of College Station and its surrounding community R. E. Meyer Estate Restricted Gift Fund The R. E. Meyer Estate Restricted Gift Fund was established in FY14. Robert Earl "Bob" Meyer passed away in October of 2013. As part of his Will, he generously bequeathed a portion of his estate to the College Station Parks and Recreation Department, with the gift being restricted for the benefit of programs for senior citizens. During Mr. Meyer's lifetime, he loved and supported the many senior programs offered by the Parks and Recreation Department Senior Services. A total of $116,250 from the estate has been received to date with the balance expected to be received in in FY15 after the remainder of the Will is executed. In accordance with Mr. Meyer's Will, these funds will be used for the purpose of programs designed to benefit senior citizens. No funds are currently planned for expenditure in FY15. As programming plans are developed, it is anticipated that these funds will be budgeted for future expenditure in accordance with the agreement. Drainage Fund (O&M) The Drainage Maintenance Division is part of the Public Works Department, but is funded from the Drainage Fund. The Drainage Maintenance Division is responsible for the care and maintenance of the drainage ways throughout the City. Mowing rights-of-way and creek cleaning are the primary activities of this division, as are taking steps to mitigate the impact of drainage-related issues that may affect the health and public safety of the City’s residents. Four SLAs are included in the Drainage Fund approved budget. The first SLA is for the addition of an Herbicide Program. This SLA includes the addition of one position. This program is designed to spray herbicides to prevent the growth of weeds along drainage infrastructure, expansion joints, sidewalks, cracks along curb and gutters. The primary value to the City is to reduce further deterioration of cracks that allow moisture to damage both the pavement and the base. Grass in the streets also inhibits the operation of street sweepers to clear debris. A second approved Drainage SLA is for the replacement of a Trimble Unit as the existing unit has met the end of its service life. This device is used in the field to identify GIS coordinates of projects in the field. This is primarily used to locate and map irrigation systems, storm drains and inlet boxes. A third SLA in the Drainage Fund is for the purchase of a Mini Excavator. This piece of equipment is needed to clean out culverts and ditches. This equipment is smaller and better able to get into tight spaces than other city-owned equipment of this nature. Currently the division has to rent this piece of equipment when it is needed and the cost of renting long-term is ultimately much higher than purchasing the equipment. Lastly, an SLA has been approved to better align the overtime budget with actual expenditures. No rate increase is approved for the Drainage Fund for FY15. Internal Service Funds The City has established several internal service funds for areas where goods and services are provided to City departments on a cost-reimbursement basis. The Internal Service Funds include the Insurance Funds, the Equipment Replacement Fund, the Utility Customer Service Fund, and Fleet Maintenance Fund. Each of these funds receives revenues from City departments to which services are provided. Internal Service funds have revenues transferred from departmental budgets on a monthly basis to ensure that funds are available for related expenses. Insurance Funds The City of College Station has four funds for insurance purposes, all of which are self-funded. Property and Casualty Fund The Property and Casualty Fund ensures that the City can adequately cover potential property and liability losses. Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Property and Casualty costs. Estimated premium revenue for FY15 is $952,086. Estimated investment earnings are $3,788 and other revenues, including subrogation, are projected to be $75,000. 32 The total approved revenues for the Property & Casualty Insurance Fund are $1,030,874. Approved expenditures in this fund are $983,944. Contributions to this fund fluctuate based on anticipated expenditures. Employee Benefits Fund The Employee Benefits Fund is self-funded and provides medical coverage to covered City employees and dependents. Estimated revenues for the employee benefits fund total $9,232,124 for FY15, and approved expenditures total $9,207,773. Expanded choices for coverage, including a high deductible plan, continue to be offered to offset rising health care costs. In addition, $50,000 for wellness and education programs has been included in the budget in an effort to mitigate future claims. Fit Life testing for police officers and health assessments for firefighters are included in this budget and will be transferred as actual expenses are incurred. Workers’ Compensation Fund The Workers’ Compensation Fund provides coverage against losses sustained through on the job injuries to employees. Revenues anticipated in the Workers’ Compensation Fund are $560,687; expenditures are approved for $660,523.The ending fund balance is anticipated to be sufficient to meet workers’ compensation needs. Unemployment Compensation Fund Revenues in the Unemployment Compensation Fund are estimated to be $32,788. Claims costs in the amount of $50,000 are budgeted in FY15. The ending fund balance is anticipated to be sufficient to meet unemployment compensation needs. Equipment Replacement Fund This fund is used to accumulate resources for the replacement of vehicles and large motorized equipment, the replacement of copiers, and to provide replacement assets for the existing major technological infrastructure. Estimated revenues for FY15 total $5,147,264. In FY15, $711,532 is approved for new fleet purchases as follows: Police Department for $132,000 for three patrol vehicles, $44,224 for two Traffic Officer Motorcycles, and $22,250 for police radios; Public Works $35,000 for the addition of a Landscape supervisor vehicle and $25,500 for a truck in the Traffic Signals Division; Parks & Recreation $35,000 for a van for the approved new Irrigation Specialist. Wastewater will purchase a $120,000 Dump Truck and Utility Customer Service will purchase a $22,750 new truck for a Meter Service Technician. Sanitation funding for $212,808 is approved to purchase a Grapple Truck for brush collection. Drainage is approved to purchase a mini excavator for $41,000. Also approved in the Water Fund is the addition of replacement funds that will be contributed to the Equipment Replacement Fund on an annual basis so that a tractor that is currently in use can be replaced when it reaches the end of its service life. The department is currently using a ‘surplus’ tractor for easement mowing. It is anticipated that the tractor can provide several more years of service, but it is not currently on the schedule for replacement. Utility Customer Service Fund The Utility Customer Service Division is the primary interface with the City’s utility customers. Responsibilities include setting up customer accounts, connecting and disconnecting utility services, reading meters, billing and collecting utility customer accounts and addressing customer concerns. 33 FY15 approved expenditures are $2,329,034. Two SLAs are included in the approved budget. The first SLA, in the amount $64,105, is for the addition of one Full Time Meter Services Representative and one vehicle. This position will add additional capacity to Meter Services to ensure the City’s growing number of electric and water meters are read accurately and in a timely manner. T he second SLA will fund year 1 of 2 of the Enterprise Resource Planning (ERP) Process Documentation, which will provide contract services to assist with document new processes as part of the system implementation. This will be a one-time expenditure of $25,000. Fleet Maintenance Fund The Public Works Fleet Services Division manages the vehicle and equipment fleet. The division also performs preventive maintenance and vehicle repair. The City maintains a fleet of vehicles and heavy equipment to provide services to the citizens of College Station. These services include Police and Fire response, Solid Waste Collection, Public Utilities, Building Inspection, and Parks operations. In FY15, estimated revenue in the Fleet Maintenance Fund is $2,054,820, which includes SLAs related to the approved fleet additions. Approved budgeted expenditures for FY15 are at $1,946,624. This includes a $38,655 SLA for the addition of one Fleet Service Runner/Porter to perform shop and office duties to include transporting parts and vehicles as needed, shop and parts warehouse housekeeping, cleaning vehicles and equipment, preparing retired units for auction, and preparing receiving fleet replacement for service. A second SLA for $35,400 is included for tire mounting machines, balancers and accessories that are needed to continue to perform maintenance and repairs on light and heavy vehicles and equipment in a safe and timely manner. Capital Projects Funds The City has a number of capital project funds. General Obligation Bonds (GOB) form the basic resource for general government projects such as streets, parks, traffic, public facilities and other such needs. However, the City has several other resources that may be used to supplement those resources and help to hold down the ad valorem taxes necessary to pay for GOBs. In addition to the general government projects, the City has bond funds for each of the utilities operated by the City. Also, for FY15, operating funds from the Electric, Water and Wastewater Funds in the amount of $8,220,000 are estimated to be used to fund capital projects in lieu of the issuance of additional debt. Other resources to fund capital projects include the Utility Funds, the Drainage Fund and Parkland Dedication Funds. Each provides resources that will be used to complete a number of projects over the next five years. General Government Capital Projects The following is a summary of some of the key general government projects included in the FY15 Approved Budget. More details of these projects can be found in the capital project summaries preceding each capital projects section in the budget document. The funds expended on these projects are considered significant and non-routine. Streets, Traffic, Sidewalks and Trails Capital Projects Street Rehabilitation Projects In FY15, funds in the amount of $5,824,217 are estimated to be spent on Street Rehabilitation projects. Included in this amount is the Cooner Street Rehabilitation project. This project includes the rehabilitation of paving and water and wastewater lines along Cooner Street. The project will include new The chart above illustrates the number of meters read annually over the last few years. 708,672 719,749 732,631 744,298 758,316 2010 2011 2012 2013 2014 Number of Meters Read Annually 34 asphalt pavement, curb, gutter and storm drainage. The majority of the funding for the $1,203,000 Streets portion of the budget for this project will come from Community Development Block Grant (CDBG) funds. The balance of the budget will come from Barron Road Widening Phase II authorization. In addition, $1,764,828 is estimated to be spent in FY15 for the Rehabilitation of Rock Prairie Road from Stonebrook Drive to W.D. Fitch Parkway. This project is for the pavement rehabilitation of two sections of Rock Prairie Road between Stonebrook Drive and William D. Fitch Parkway. The roadway will be reconstructed with widened pavement and will include a shoulder adjacent to the travel lane. This project will be funded primarily with COs issued in FY14. Estimates have also been included for the design and construction of the Luther Street Rehabilitation project and the design of the Munson Street Rehabilitation project. It is anticipated that funding for the Luther and Munson Street Rehabilitation projects will come from several sources. A portion of the funding will come from proceeds from a Fire Department ladder truck that was sold in FY12. A portion of the funding for the replacement ladder truck came from the budget balances of street and transportation projects. These projects had been funded with CO debt and it was legally permissible to use the balance on the purchase of the ladder truck. As a portion of the funding for the replacement ladder truck originated from the budget balances of street projects, the proceeds from the sale of the truck that was sold will now be used to fund a portion of the cost of these two street rehabilitation projects. In addition, $1,000,000 of the funds needed for the Munson and Luther Rehabilitation projects will come from the anticipated Health Science Center Parkway budget balance. The bids for this project came in more favorable than expected and a portion of the budget is available for use on the rehabilitation projects. The budget for the Health Science Center Parkway originated from Barron Road Phase II authorization. It is anticipated that the balance of the funds needed for the two rehabilitation projects will come from CO debt issued in FY14 and estimated to be issued in FY16. In addition, estimates have been included in FY15 for the Graham Road Rehabilitation project. This project is for the rehabilitation of Graham Road between Longmire and Dove Crossing due to sub-grade issues that have caused roadway to significantly shift. A portion of the funding for this project was transferred from the General Fund and the balance will be CO debt issue. Also included in the FY15 budget is an estimate for the design of the Francis Drive Rehabilitation project. This project is planned for two phases – from Glenhaven to Munson and from Munson to Walton. It is anticipated that the project will be designed in FY15 and constructed in FY16. A portion of the funding for this project was transferred from the General Fund and the balance will be CO debt issue. Street Extension Projects The FY15 estimate for Street Extension projects is $3,617,114. Included in this is an estimate of $100,000 for Oversize Participation (OP) projects that may arise throughout the fiscal year. These funds are used for building increased capacity on the streets that are being constructed by developers. These OP funds reflect assessments expected to be received as a result of the Holleman Extension project. It is estimated that $500,000 in assessments will be received as the area adjacent to Holleman Drive develops. As a significant portion of the Holleman Extension project budget was funded using OP funds, the received assessments will be earmarked for future OP projects. These funds will not be available for expenditure until they are received. Also included in the FY15 estimate is $631,877 for the Extension of Eisenhower Street from Ash Street to Lincoln Avenue. This project is for the construction of a two-lane major collector with center turn lane from Ash Street to Lincoln Avenue on existing City-owned property. Funding for this project is budgeted to come from General Funds that will be transferred into the Streets Capital Improvement Projects Fund. The FY15 estimate includes several projects on Rock Prairie Road. An estimate of $214,000 is included for the continued land acquisition effort related to the Rock Prairie Road East Widening project. These funds will be used for design and right-of-way acquisition costs related to the future widening of Rock Prairie Road East. Construction funds are not included in the project budget. Also included is an estimate of $2,054,754 for the construction of Widening of Rock Prairie Road West project. This project is for the reconstruction of Rock Prairie Road from approximately State Highway 6 to Longmire. This project will improve the capacity of this street segment and align additional travel lanes with the future reconfigured Rock Prairie Road overpass. A portion of the budget for this project came from the balance of the Victoria 35 Avenue Extension project, a portion from the balance of the Tauber and Stasney Rehabilitation project and it is anticipated that the remaining portion will come from COs issued in FY14. In addition, funds have been estimated related to the Rock Prairie Road Bridge Widening project. The City of College Station designed the bridge widening and TxDOT is constructing the project. The construction of the bridge is in progress. The bridge will be widened to six lanes with U-Turn lanes constructed at the north and south ends of the existing bridge. The bridge will include a 10 foot wide multi-use path and a 14 foot wide outside travel lane. In addition, acceleration/deceleration lanes will be added along the frontage roads. The design was paid for by the City of College Station using the remaining unallocated Barron Road Widening Phase II authorization (2008 GOB). The construction will be paid for by TxDOT using Proposition 12 funds received from the State that must be used on bridges and overpasses. Lastly, $560,000 is projected in FY15 for design work on the Barron Road East/Lakeway Extension project. This project will extend Barron Road from State Highway 6 East at the existing Barron Road to a future intersection with the extension of Lakeway Drive. The Barron Road extension will be combined with the Lakeway Drive extension. Street TxDOT Projects Funds have been included in the budget for the design of two projects that may be eligible in the future for TxDOT funding. The first of these two projects is for the Design of U-Turns at State Highway 6 and FM 60. This project will provide design funds for the future construction of U-Turns at the interchange in order to increase capacity and improve mobility. The design of this project is estimated to be $600,000. A portion of the budget ($250,000) for this project came from the unrestricted funds that were transferred in FY13 from the Wolf Pen Creek TIF Fund to the Streets Capital Improvement Projects Fund for use on capital projects. An additional $50,000 came from the balance of the Bird Pond Rehabilitation project and $300,000 of the budget is anticipated to come from CO debt issued in FY14. The second project is for the Design of Raised Medians along University Drive. This project is for the construction of raised medians and the installation of other pedestrian improvements from Eisenhower to Tarrow. The design of this project is estimated to be $240,000, with a FY15 estimate of $139,509. Funding for a portion of the budget for this project came from the balance of the Discovery Drive Extension project and a portion came from the remaining unallocated Barron Road Widening Phase II authorization. Also included in the FY15 estimate is $123,953 for the College Main Plaza Improvements project. This phase of the project is for improvements that are needed to the bollard system. Traffic Projects The FY15 Approved Budget includes an estimated $2,093,114 for traffic projects throughout the City. This includes $269,000 for the upgrade of the signal at 2818/Southwood. This project is for the replacement of the traffic signals at the FM 2818 (Harvey Mitchell Parkway) and Southwood Drive intersection and includes pedestrian facility upgrades. Also included in the estimated expenditures for traffic projects is $400,660 for future signal projects that may be needed as determined by the results of a traffic warrant study that was completed in FY14. The most significant traffic project to be included in the FY15 Approved Budget is the Intelligent Transportation System (ITS) Master Plan. In 2013, a ITS Master Plan was developed in order to provide an evaluation status of the Traffic Division and identify any deficiencies in technology such as signal controllers and central system software that are at the end of their useful lives. The estimate of $1,423,454 that is included in FY15 is for the first phase of a five-year ITS implementation plan. It is anticipated that CO debt will be issued for the capital costs of this project that are included in the CIP. Sidewalk and Trail Projects The City of College Station has worked over the years to ensure adequate transportation infrastructure is constructed for pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways Master Plan. In FY15, $2,934,847 is estimated to be spent on the construction of the Lick Creek Hike and Bike Trail. This project is for the construction of sidewalk improvements and a hike and bike trail along Lick Creek between Creek View Park on Eagle Avenue and Lick Creek Park. The trail and improved sidewalks will connect residential neighborhoods and CSISD property. In addition, $810,000 is estimated to be spent toward the design and construction of Phase II of the University Drive Pedestrian Improvements project. This project consists of implementing the remaining phases (2 36 through 5) of the Pedestrian Improvements on University Drive. The project is designed to improve pedestrian safety in the Northgate area of College Station while preserving vehicular mobility. The improvements included in the project will ultimately extend from College Main to South College Avenue. The first phase of the project will extend from College Main to Nagle Street. Sidewalk Improvement projects estimated for FY15 include the construction of Sidewalks on Guadalupe Drive. This project is for the design and construction of a sidewalk on one side of Guadalupe Drive from Langford Street to Nueces Drive. The project was identified in the Bicycle, Pedestrian and Greenways Master Plan and is also an ADA request. Also included is an estimate of $275,906 for the construction of Sidewalk Improvements on Langford Street. This project is for the reconstruction of an existing sidewalk on one side of Langford Street from Haines Drive to Guadalupe Drive. This project was also an ADA request. In addition, a number of sidewalk projects will be completed using Community Development Block Grant Funds (CDBG). These projects are described in more detail in the CDBG section of this budget document. Parks and Recreation Capital Projects In FY15, expenditures in the amount of $5,417,793 are estimated for Parks and Recreation capital improvement projects. Included is $105,600 for Field Redevelopment projects. A portion of the funds will be used for replacement and repairs to numerous athletic facilities and parks throughout the City. The funds for these projects are collected from the fees paid by players and teams from both City leagues and outside user groups. The funds are used to pay for replacement items and facility upgrades at City athletic facilities. An estimated expenditure in the amount of $300,000 is included for the purchase of park land throughout the City as part of the Neighborhood Parks Revolving Fund project. These funds are used for acquiring properties for neighborhood parks in Park Land Zones that do not have sufficient funds to use to purchase the land in advance of development. As the development occurs and funds get contributed, the Park Land Zones will reimburse the Neighborhood Parks Revolving Fund so more park land can be purchased. By purchasing land ahead of development, the City is able to acquire land that is more suitable for neighborhood parks and at a lower cost than may be available after development occurs. In FY09 and FY11, funds from the Neighborhood Parks Revolving Fund project were used to purchase park land in Northgate, which is in Park Land Zone 1. At that time, Park Land Zone 1 did not have sufficient funds to purchase the land. As recent development has occurred in Northgate, contributions have been received in Park Land Zone 1 for the purchase of neighborhood park land. As the purchase of the Park Land has already occurred with funds from the Neighborhood Parks Revolving Fund, $300,000 will be transferred into the Parks Capital Improvement Projects Fund from Park Land Zone 1 to reimburse the Neighborhood Parks Revolving Fund for funds that were expended previously on the park land in Northgate. The Parks and Recreation staff is currently exploring options for the next Neighborhood Park Revolving Funds park land purchase. In addition, $3,811,999 has been included for the construction of the Lincoln Center Addition. This project is for the expansion of the Lincoln Center building to include additional space for programming and storage. Funds in the amount of $1,063,000 are included to be used toward the construction of the Lick Creek Nature Center. This center, to be built at Lick Creek Park, will serve as an informational education center for visitors who want to learn more about the park. Lastly, $121,000 has been included for the installation of pre-fabricated Restrooms and for remaining items to be completed at the site at the Wolf Pen Creek Festival Site. The restrooms will serve the festival site. General Government and Capital Equipment Capital Projects General government and capital equipment projects are planned assets that have value to more than one specific area of City operations. The two main divisions within this category are public facilities and technology projects. In public facilities, $886,207 is the estimated FY15 expenditure for the design of the Library Expansion project. The next phase of the project will be for consulting services that will better define the project scope. 37 The FY15 Approved Budget also includes a projected expenditure of $4,186,000 for technology projects. Included is $74,076 for the Fiber Optic Infrastructure project. This project will support the installation of fiber optic cable to continue expansion of the City's network to new buildings and facilities, and to permit the connection of existing facilities that are not currently on the network. An estimate of $1,106,570 has been included in the budget for the needs analysis and implementation work related to the public safety CAD/RMS (Computer Aided Dispatch/Records Management System) Replacement project. This project is for the replacement of all software and hardware based systems managing the information resources of the College Station Police Department. The acquisition of a newer and more enhanced system will allow for a more efficient and productive department; as well as provide the opportunity to accomplish more robust and advanced tasks. The total budget for this project is $2,250,000 and funding for this project will come from several sources. These sources include debt in the amount of $430,766 that remains from what was issued previously for a New City Hall. The use of these funds is limited, but they may be used toward this project. In addition, a portion of the balance of the Radio System Replacement project and the balance of the E-Mail and File System Migration project will also be used to fund the project. In addition, CO debt in the amount of $1,540,000 was issued FY14 for the remaining needed budget. Funds in the amount of $2,997,840 are estimated for the Enterprise Resource Planning (ERP) System Replacement project. This project is for the replacement of the City’s primary financial and management software system. The project is anticipated to occur in several phases over the course of several years. The total project estimate is $5,185,000. Funding for this project will come from a number of sources. CO debt in the amount of $3,325,000 was issued in FY14 for the project and the balance will come from the General Fund and from the enterprise funds that will be benefitting from the project. Enterprise Capital Projects Funds Below are descriptions of the utility capital projects included in the FY15 Approved Budget. The funds expended on these projects are considered significant and non-routine. Electric Capital Projects The approved budget appropriation for electric capital projects is $7,135,418. Included is $50,000 for General Plant projects. These include enhancements to the SCADA and the mapping system, as well as general plant upgrades. Funds in the amount of $1,450,000 are estimated for Overhead System Improvement projects. These funds will be used for the construction of overhead feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual utility pole replacement program. Funds in the amount of $1,530,000 are estimated for Underground System Improvement projects. These funds will be used for the construction of new underground electric projects and for conversion of overhead power lines to underground. Included in this estimate are various underground feeders in the Northgate area. A total of $1,615,000 is included in the budget for New Service and System Extension projects. These funds will be used to provide electrical system services for new customer additions (residential, commercial, apartments and subdivisions). In addition, $95,000 is included in the budget for Residential Street Lighting projects. These funds are used for new residential street lighting projects and improvement to existing residential street lighting. Funds in the amount of $450,000 are estimated for Thoroughfare Street Lighting projects. These funds will be used for new thoroughfare street lighting projects and improvements to existing thoroughfare street lights. The thoroughfare lighting project planned for FY15 is Harvey Mitchell Parkway from University Drive to the north City limits. A budget of $1,520,000 is included for Distribution projects and $390,000 is included for Transmission projects. Transmission/Distribution projects planned for FY15 include the purchase and installation of a second transformer at the Dowling Road Substation; various SCADA enhancements; rock and drainage control, as well as ground grid updates at the Greens Prairie Substation; and battery replacement and breaker updates at the Southwood Valley Substation. The FY15 Approved Budget includes an estimated $5,500,000 in current revenues that will be transferred from operations to fund Electric capital projects. The amount of debt issued in FY14 is intended to cover 38 the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for Electric capital projects. Water Capital Projects In FY15, $4,335,218 is the new appropriation included for water capital projects. The total expenditures in FY15 for Water capital projects are projected to be $6,687,309. Appropriations from prior years carry forward on capital projects and additional appropriations may be added each year as the projects progress. The FY15 projected expenditures exceed the FY15 appropriations as the projected expenditures include appropriations from prior years. Water Production projects include an estimated FY15 expenditure of $3,656,540. A total of $170,000 is included for design work related to the construction of Well #9 and $95,000 is included for the design work related to the construction of the Well #9 Collection Line. As capacity needs grow, the City is preparing for the construction of new wells. It is anticipated that the design of these wells will begin in FY15 with construction scheduled for FY16 and FY17. An estimate of $32,000 is included in FY15 for the Well Field Fiber project. This project is to connect Water Wells #1 and #2 to the existing fiber run to Well #7. An estimated $660,376 is included in FY15 for the Sandy Point Chemical System Replacement project. The chemical feed and storage facilities at Sandy Point Pump Station require upgrading to accommodate current expansion of the water production infrastructure and to be in compliance with current fire codes. As part of the project, the existing chlorine disinfection system will be replaced to improve personnel safety, operating reliability and cost efficiency. $1,602,664 is the FY15 estimate included in the budget for the Cooling Tower Expansion project. This project is for the design and construction of an additional water cooling tower and all of the associated appurtenances to connect this new equipment into the existing system. The additional tower is needed to meet the increased production capacity of the water system. An estimate of $1,096,500 is included for the Variable Frequency Drive Replacement project. Various critical pieces of equipment such as water transfer pumps, water high service pumps, cooling fans and some raw sewage lift pumps are powered by variable frequency drives. This project will replace the Variable Frequency Drives that have exceeded their service lives with newer, currently supported drives . Funds in the amount of $1,876,547 are projected to be expended on Water Distribution projects in FY15. This includes $100,000 of general Oversize Participation (OP) funds. These funds are used to help meet future capacity needs by oversizing water lines above the minimum size required to serve a development. An estimate of $227,700 has been included for the State Highway 40 – Graham to Barron project and $21,619 has been included for the State Highway 40 – Sonoma Subdivision to Victoria project. These projects will extend a water distribution line that will complete a section of an existing 24 inch water distribution line. These connections will assist in proper operation of the distribution system by increasing connectivity between Dowling Road Pump Station and the Greens Prairie Elevated Storage Tank. Design and land acquisition for the projects are scheduled for FY15 and FY16 and construction is estimated for FY17. In addition, $1,017,620 has been included for the Area 2 Water Line Extension project. This project is for land acquisition, design and construction of water distribution lines along Greens Prairie Road and Arrington Road in accordance with a Certificate of Convenience and Necessity (CCN) settlement agreement between City of College Station and Wellborn Special Utility District. An estimate of $334,608 is included as the FY15 estimated expenditure for the Reinstallation of a 30 Inch Water Transmission Line at Villa Maria and FM 2818. The existing water transmission line from Sandy Point Pump Station to Dowling Road Pump Station was in conflict with TxDOT’s grade separation of Villa Maria and FM 2818. TxDOT agreed to install an encasement pipe during construction of their project that would be located in a non-conflicting location. This project is for the installation of approximately 1,500 ft of the 30 inch water line that was in conflict with the grade separation. Expenditures in the amount of $50,000 are projected in the FY15 budget for the Southland Waterline project. This project will be completed in conjunction with the Southland Drainage project which is for the design of flood mitigation measures along Bee Creek Tributary B. As part of the project, a waterline will be extended from the boundary of the Copper Creek development and connected to the existing 6" waterline in the Parkway Circle Apartments complex. Lastly, $125,000 is estimated for Miscellaneous Water Rehabilitation projects that may arise throughout the fiscal year. Rehabilitation projects included in the FY15 Approved Budget include $173,270 for design work on the Eastgate Rehabilitation project. Construction is estimated for FY16 and FY17. This project will involve the replacement of water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton 39 Drive to the east, Francis Drive to the south, and Texas Avenue to the west. The water distribution lines are in need of replacement due to an increase in service disruptions caused by deteriorating materials and inadequate fire protection. The project also includes some street repair of existing aging streets in the respective project area. Several other utility rehabilitation projects are also included in the FY15 estimated expenditures. These include the Luther Street, Nimitz Street and Eisenhower Rehabilitation projects; and design of the Munson Street Rehabilitation project and Francis Drive Rehabilitation project. Also estimated for FY15 is the Cooner Street Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water and wastewater lines and paving along Cooner Street from Texas Avenue to the street terminus. The water distribution lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines. Funding for the majority of the cost of the project design came from Community Development Block Grant funds. Construction of the water portion of the project will be paid for with water utility revenue. The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. Contingency in the amount of $100,000 has been included in the FY15 Approved Budget. These funds will be available for use on unanticipated projects as well as to offset project overruns. $150,000 has been included for the meter replacement program that was implemented in FY08. This program is for the replacement of water meters on a routine basis to ensure efficient water readings. The FY15 budget includes an estimated $1,095,000 in current revenues that will be transferred from operations to fund Water capital projects. The amount of debt issued in FY14 is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for water capital projects. Wastewater Capital Projects In FY15, $8,386,598 is the new appropriation included for wastewater capital projects. The total expenditures in FY15 for Wastewater capital projects are projected to be $11,045,259. Appropriations from prior years carry forward on capital projects and additional appropriations may be added each year as the projects progress. The FY15 projected expenditures exceed the FY15 appropriations as the projected expenditures include appropriations from prior years. Wastewater Collection projects include $228,260 for Oversize Participation (OP). These funds are available to meet future anticipated capacity in the construction of wastewater lines above the minimum size needed to serve the development. The FY15 estimate includes $100,000 for OP projects that are not yet identified and an additional $128,620 for the Creek Meadows OP project that was added to the CIP in FY14. An estimate of $1,399,000 is included for the East Side FM 158 Sewer Line project. As part of the Sanitary Sewer CCN swap with the City of Bryan associated with the Bio-Corridor Infrastructure Project and ILA, the East Side FM 158 Sewer Line project will provide sewer service to the service area within the City of Bryan Corporate Limits acquired as College Station Sewer Service area. The total cost of this project is estimated to be $1,632,000 and the City of College Station will be reimbursed by the City of Bryan for half of the cost of design and construction. This project is for the construction of gravity sewer, a lift station and force main to serve properties along State Highway 30 southeast of the intersection with FM 158 within the City of Bryan's corporate limits and upgrade the gravity sewer that currently services property along State Highway 30 within the City of College Station in order to convey flows from the City of Bryan to the Carters Creek Wastewater Treatment Plant (CCWWTP). Design of the line began in FY12 with construction expected for FY15. In addition, an estimate of $4,295,000 is included in FY15 for the Bee Creek Parallel Trunkline project. The existing Bee Creek Trunkline sub-basin currently serves areas along FM 2818, from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant. This project will install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept the ultimate build-out demand anticipated in this respective area. This project is being completed in phases, with the final phase expected to be completed in FY17. Phase 1 construction is complete and land acquisition is currently in progress for phase II. Construction on phase II is expected to begin in FY15. Also included is $192,637 for the Royder/Live Oak Sewer Line. This project is for the design, easement acquisition and construction of a gravity sanitary sewer line along Royder Road and Live Oak Street with laterals on Madison Street, Church Street and McCullough Road. Construction on this project is currently in progress and should be completed in FY15. 40 Rehabilitation projects included in the FY15 Approved Budget include $170,470 for design work on the Eastgate Rehabilitation project. Construction is estimated for FY16 and FY17. This project will involve the replacement of water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east, Francis Drive to the south, and Texas Avenue to the west. The sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating materials, shallow lines, and poor access to mains located near back lot lines. The project also includes some street repair of existing aging streets in the respective project area. Several other utility rehabilitation projects are also included in the FY15 estimated expenditures. These include the Graham Road, Nimitz Street and Eisenhower Rehabilitation projects; and design of the Munson Street Rehabilitation project and Francis Drive Rehabilitation project. Also estimated for FY15 is the Cooner Street Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water and wastewater lines and paving along Cooner Street from Texas Avenue to the street terminus. The sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines. Funding for the majority of the cost of the project design came from Community Development Block Grant funds. Construction of the water portion of the project will be paid for with water utility revenue . The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. Funds in the amount of $3,346,425 have been estimated in FY15 for Treatment and Disposal projects. An estimate of $1,129,340 has been included for the Carters Creek Centrifuge Improvements project. This project is for improvements to the existing Carters Creek Wastewater Treatment Plant sludge dewatering system. These improvements are designed to ensure the critical plant process of dewatering sludge is completed as needed, thereby minimizing Plant odors. In addition, a total of $369,735 is estimated in FY15 for the Carters Creek Treatment Structure Coatings Replacement project. This project is for the installation of new coatings and some minor structural repairs to plant clarifiers. These repairs are necessary to ensure that the full service life of the equipment is realized and full regulatory compliance is maintained. An estimate of $25,000 is included for the Variable Frequency Drive Replacement project. Various critical pieces of equipment such as water transfer pumps, water high service pumps, cooling fans and some raw sewage lift pumps are powered by variable frequency drives. This project will replace the Variable Frequency Drives that have exceeded their service lives with newer, currently supported drives. The design work for the wastewater components of the project will take place in FY15 with installation in FY16. Other Treatment and Disposal projects include an estimate of $755,000 for the Lick Creek Generator Replacement. This project is for the replacement and upgrade of the existing Lick Creek Wastewater Treatment Plant emergency power generator, which is nearing the end of its service life. The ne w generator will provide additional power so that more of the routine Plant processes can be completed while under generator power. The larger generator capacity will also provide operational redundancy and accommodate planned Plant Expansion. Also estimated in FY15 is $105,000 for the Carters Creek Headworks Catwalk project. This project is for the installation of a new catwalk along the South side of the Headworks structure. This will facilitate easier and safer cleaning of the number two grit channel of the headworks facility. An estimate of $150,000 has been included in the FY15 Approved Budget for the Carters Creek Fueling Station project. This project is for the replacement of the existing above ground fuel tanks at Carters Creek Wastewater Treatment Plant. An estimate of $300,000 has been included in the FY15 budget for the Lick Creek Raw Lift Pumps project. This project is for the replacement of the existing sewerage lift pumps at the Lick Creek Wastewater Treatment Plant. The existing pumps are near the end of their expected service life. Several General Plant project are included in the FY15 Approved Budget. These include an estimate of $94,350 for SCADA at the New Lift Stations. This project was created to fund the integration of new lift stations to our SCADA system . In addition, an estimate of $240,000 is included for the Carters Creek Electrical Improvements project. This project is for the replacements of the Motor Control Centers (MCC's) for Plants 2 and 3. Also included in the FY15 budget is an estimate of $53,000 for the Aggie Acres Fiber Optic Conduit project. This project is to provide for the communications hardware to enable critical lift station operations to be remotely monitored. Lastly, $125,000 is estimated for Miscellaneous Wastewater Rehabilitation projects that may arise throughout the fiscal year. 41 Contingency in the amount of $150,000 has been included in the FY15 Approved Budget. These funds will be available for use on unanticipated projects as well as to offset project overruns. The FY15 budget includes an estimated $1,625,000 in current revenues that will be transferred from operations to fund Wastewater capital projects. The amount of debt issued in FY14 is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for water capital projects. Unfunded Water and Wastewater Projects Each year, as part of the budget process, projects are submitted for consideration of inclusion in the upcoming CIP. A number of projects were considered for the Water and Wastewater CIP, but were not added because the variables surrounding when and how they will proceed are still undetermined. However, there are potential projects that could significantly alter future CIPs. Several projects in the Medical District and the Northgate area have been identified that may be needed depending upon how/when those areas develops. This is currently being evaluated and may result in future significant CIP projects. In addition, future Texas Commission on Environmental Quality (TCEQ) requirements resulting from the Clean Water Act may result in significant nutrient removal projects at the LCWWTP and CCWWTP. The need for these projects is under review and will be determined in the future. Special Revenue Capital Projects Below are descriptions of the special revenue capital projects included in the FY15 Approved Budget. The funds expended on these projects are considered significant and non-routine. Park Land Dedication Capital Improvement Projects The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from residential land developers who dedicate land, or money in lieu of land, for use in the development of neighborhood parks in residential areas. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded using the dedicated park land funds. Park Land dedication funds must be used for the development of parks within the zone to which the funds are dedicated. In FY15, estimates are included for Park Land Dedication projects that are anticipated to be completed in the various park zones. In Park Land Zone 1, funds in the amount of $300,000 are budgeted to be transferred to the Neighborhood Parks Revolving Fund project within the Parks Capital Improvement Projects Fund. Funds in the Neighborhood Parks Revolving Fund project are used for acquiring properties for neighborhood parks in advance of development in park land zones that do not have sufficient funds to use to purchase the land. As the development occurs and funds get contributed to a particular Park Land Zone, the Park Land Zone will reimburse the Neighborhood Parks Revolving Fund so more park land can be purchased. By purchasing land ahead of development, the City is able to acquire land that is more suitable for neighborhood parks and at a lower cost than may be available after development occurs. In FY09 and FY11, funds from the Neighborhood Parks Revolving Fund project were used to purchase park land Northgate, which is in Park Land Zone 1. At that time, Park Land Zone 1 did not have sufficient funds to purchase the land. As the recent development has occurred in Northgate, contributions have been received in Park Land Zone 1 for the purchase of neighborhood park land. As the purchase of the Park Land has already occurred with funds from the Neighborhood Parks Revolving Fund, it is projected that $300,000 be transferred from Park Land Zone 1 to reimburse the Neighborhood Parks Revolving Fund for funds that were expended previously on the park land in Northgate. An additional $400,000 was transferred in FY14 as a portion of the reimbursement. Other projects for which FY15 Park Land Dedication estimates are projected include $27,000 in Park Land Zone 2 for the replacement of playground equipment and surfacing at University Park; $27,000 in Park Land Zone 10 for the replacement of playground equipment and surfacing at Castlerock Park; and $27,000 in Park Land Zone 13 for the replacement of playground equipment and surfacing at Castlegate Park. These projects were submitted as Service Level Adjustments (SLAs) in FY15 and are being included in the CIP to be funded out of the appropriate Park Land Zones. A transfer from the General Fund in the amount of $12,000 is included for the project at University Park as there are not sufficient funds in the zone to cover the total estimated project cost. In addition, an estimate of $450,000 has been included in Community Park Land Zone C for the initial phase of the All Inclusive Park. This project is a joint effort between the City of College Station, the 42 College Station Rotary Club, and the College Station Noon Lions Club. The park is designed for full inclusion of special needs children. Additional funds are budgeted in a number of Park Land zones but these funds have not yet been obligated to specific projects. These funds are available to be used for projects that arise throughout the year within the applicable zones. Funds not used in the fiscal year will carry over to future fiscal years. Drainage Capital Improvement Projects Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from residential and commercial utility users. Significant projects include a projected FY15 estimate of $589,627 for Greenways Land Acquisition throughout the City. The City’s Greenways Master Plan calls for future trail development in urban and suburban greenways. The funds for this project were from prior years’ debt issue and the FY15 projected expenditures account for the use of the balance of this debt. An estimate of $200,000 is included in FY15 for Minor Drainage Improvement projects. These funds are used for minor unscheduled drainage projects that may arise throughout the fiscal year. An estimated $69,815 is included in FY15 for Phase II of Erosion Control in the Wolf Pen Creek Trail Area. Bank stabilization measures will be designed and constructed to protect the trails, irrigation, benches and other improvements in the upper trails area from erosion. Expenditures in the amount of $90,218 are included in the FY15 Approved Budget for the Southland Drainage Improvements project. This project is for the design of flood mitigation measures along Bee Creek Tributary B. Reshaping of the existing channel will prevent localized flooding that occurs at the east end of Southland Street. As part of the project, a waterline will be extended from the boundary of the Copper Creek development and connected to the existing 6" waterline in the Parkway Circle Apartments complex. In addition, an estimate of $73,627 is included for the Drainage Master Plan project. It is anticipated that this project will be completed in the near future. The results of the study will be an inventory of existing infrastructure and a twenty (20) year maintenance and infrastructure improvement plan for those portions of the drainage basins that lie within the city limits. The plan will form the foundation for future infrastructure projects. Additional O&M Costs The FY15 Approved Budget includes a number of capital projects that have been recently completed and have added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will continue to be impacted by capital projects as they come online. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the SLA process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process. Departments are expected to consider the impact of current and planned capital improvement projects on operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Finance Office in financial forecasting. Conclusion The previous discussion provided an overview of the FY15 Approved Budget and key changes from the FY14 budget. The following sections of the budget document provide additional discussion of the approved budget by fund. 43 City of College Station Fiscal Year Comparison Summary FY15 Approved FY15 Approved Net Operating % Change Fiscal Year 2014-2015 Total Funds Total Appropriation Net and Capital from Prior Approved Budget Available of Funds Transfers Budget Fiscal Year General Fund 75,311,851$ 67,850,542$ (2,610,594)$ 65,239,948$ 11.10% Debt Service Fund 16,103,695 13,252,308 - 13,252,308 6.88% Economic Development Fund 703,836 514,254 (514,254) - N/A Recreation Fund 942,950 3,218,331 (2,275,381) 942,950 -9.14% Municipal Court Funds 1,055,980 278,440 - 278,440 6.88% Police Seizure Fund 87,153 27,000 - 27,000 -32.50% Utility Funds 137,761,133 117,946,445 - 117,946,445 -5.80% Sanitation Fund 9,235,722 8,566,064 - 8,566,064 4.19% Northgate Parking Fund 1,750,964 1,420,247 - 1,420,247 -2.52% Hotel Tax Fund 17,810,143 3,819,887 - 3,819,887 28.90% Community Development Fund 4,341,847 4,341,847 - 4,341,847 92.24% Wolf Pen Creek TIF 1,257,597 1,257,597 - 1,257,597 1.83% West Medical District TIRZ #18 268,737 - - - N/A East Medical District TIRZ #19 2,092 - - - N/A PEG Access Channel Fee Fund 218,134 81,120 - 81,120 N/A R.E. Meyer Estate Restricted Gift Fund 116,620 - - - N/A Insurance Funds 22,597,522 10,902,240 (10,902,240) - N/A Utility Customer Service Fund 2,528,930 2,329,034 (2,329,034) - N/A Internal Services Funds 13,738,666 8,123,229 (8,123,229) - N/A Drainage Fund (O&M)4,292,814 1,742,305 - 1,742,305 5.69% Chimney Hill Fund 9,334,083 9,334,083 (9,327,416) 6,667 -94.83% TX Ave Cemetery Endowment Fund 1,825,566 - - - N/A Memorial Cemetery Endowment Fund 896,005 10,000 - 10,000 0.00% Memorial Cemetery Fund 1,842,691 262,795 (262,795) - -100.00% Subtotal of Operations & Maintenance 324,024,731$ 255,277,768$ (36,344,943)$ 218,932,825$ 1.45% Utility Funds Transfer to CIP - Utility CIP 8,220,000 8,220,000 - 8,220,000 20.00% Utility Funds Transfer to CIP - Gen'l Gov't CIP 623,061 623,061 - 623,061 N/A Sanitation Transfer to CIP - Gen'l Gov't CIP 43,439 43,439 - 43,439 N/A Drainage Transfer to CIP - Gen'l Gov't CIP 28,959 28,959 - 28,959 N/A Community Development Transfer to CIP 928,139 928,139 - 928,139 6.59% General Fund Transfer to CIP 1,123,416 1,123,416 - 1,123,416 N/A Equipment Replacement Transfer to CIP - - - - -100.00% Park Land Dedication Transfer to CIP 300,000 300,000 - 300,000 N/A Capital Transfers to CIP 11,267,014$ 11,267,014$ -$ 11,267,014$ 13.37% General Government Capital Imp. Proj.31,619,213$ 9,739,746$ (3,035,014)$ 6,704,732$ -58.55% Utility Capital Improvement Projects 25,068,315 19,857,234 (8,220,000) 11,637,234 26.02% Community Development Capital Imp Proj.750,878 750,878 - 750,878 -22.29% Special Revenue Capital Imp. Proj.4,147,557 3,807,852 (12,000) 3,795,852 14.18% Subtotal of Capital Expenditures 61,585,963$ 34,155,710$ (11,267,014)$ 22,888,696$ -22.94% Totals 396,877,708$ 300,700,492$ (47,611,957)$ 253,088,535$ -0.92% FY14 Approved FY14 Approved Net Operating % Change Fiscal Year 2013-2014 Total Funds Total Appropriation Net and Capital from Prior Approved Budget Available of Funds Transfers Budget Fiscal Year General Fund 68,397,976$ 61,412,903$ (2,688,686)$ 58,724,217$ 2.53% Debt Service Fund 15,739,116 12,399,455 - 12,399,455 2.96% Economic Development Fund 1,007,171 998,900 (998,900) - N/A Recreation Fund 1,037,750 3,253,310 (2,215,560) 1,037,750 0.84% Municipal Court Funds 1,107,711 260,509 - 260,509 -6.48% Police Seizure Fund 101,656 40,000 - 40,000 0.00% Utility Funds 144,174,375 125,212,639 - 125,212,639 0.77% Sanitation Fund 8,670,044 8,221,686 - 8,221,686 0.96% Northgate Parking Fund 1,566,713 1,457,011 - 1,457,011 19.85% Hotel Tax Fund 6,202,447 2,963,507 - 2,963,507 32.30% Community Development Fund 3,682,919 2,258,581 - 2,258,581 -23.03% Wolf Pen Creek TIF 1,235,044 1,235,044 - 1,235,044 -7.42% West Medical District TIRZ #18 74,652 - - - N/A East Medical District TIRZ #19 1,037 - - - N/A PEG Fee Fund 278,290 114,383 (114,383) - N/A R.E. Meyer Estate Restricted Gift Fund - - - - N/A Insurance Funds 20,661,356 9,963,316 (9,963,316) - N/A Utility Customer Service Fund 2,409,067 2,231,533 (2,231,533) - N/A Internal Services Funds 12,547,094 7,590,712 (7,590,712) - N/A Drainage Fund (O&M)3,732,529 1,648,562 - 1,648,562 18.41% Chimney Hill Fund 1,959,466 128,983 - 128,983 -82.21% TX Ave Cemetery Endowment Fund 1,783,079 - - - N/A Memorial Cemetery Endowment Fund 823,699 10,000 - 10,000 0.00% Memorial Cemetery Fund 1,894,376 196,058 - 196,058 N/A Subtotal of Operations & Maintenance 299,087,567$ 241,597,092$ (25,803,090)$ 215,794,002$ 1.35% Utility Funds Transfer to CIP - Utility CIP 6,850,000 6,850,000 - 6,850,000 -8.67% Utility Funds Transfer to CIP - Gen'l Gov't CIP 752,500 752,500 - 752,500 N/A Sanitation Transfer to CIP - Gen'l Gov't CIP - - - - N/A Drainage Transfer to CIP - Gen'l Gov't CIP - - - - N/A Community Development Transfer to CIP 870,790 870,790 - 870,790 -19.26% General Fund Transfer to CIP 589,549 589,549 - 589,549 N/A Equipment Replacement Transfer to CIP 475,000 475,000 - 475,000 N/A Park Land Dedication Transfer to CIP 400,000 400,000 - 400,000 N/A Capital Transfers to CIP 9,937,839$ 9,937,839$ -$ 9,937,839$ 4.45% General Government Capital Imp. Proj.28,589,065$ 19,264,299$ (3,087,839)$ 16,176,460$ 99.62% Utility Capital Improvement Projects 26,755,509 16,084,273 (6,850,000) 9,234,273 -40.13% Community Development Capital Imp Proj.966,272 966,272 - 966,272 52.60% Special Revenue Capital Imp. Proj.3,355,017 3,324,415 - 3,324,415 6.69% Subtotal of Capital Expenditures 59,665,863$ 39,639,259$ (9,937,839)$ 29,701,420$ -4.11% Totals 368,691,269$ 291,174,190$ (35,740,929)$ 255,433,261$ 0.80% 10/3/2014 11:17 10/3/2014 11:17 44 General Fund 25.78% Debt Service Fund 5.24% Recreation Fund 0.37% Other Gov'l Funds 0.003% Hotel Tax Fund 1.51% Community Development Fund 1.72% Other Special Revenue Funds 1.34% Utility Funds 46.60% Sanitation Fund 3.38% Parking Enterprise Fund 0.56% Cemetery Funds 0.004% Utility Funds Xfer to CIP -Utility CIP 3.25% Utility Funds Xfer to CIP -Gen'l Gov't CIP 0.25% CD Xfer to CIP 0.37% Gen'l Fund Xfer to CIP 0.44% Other Xfer to CIP 0.03%Park Land Dedication Xfer to CIP 0.12% Gen'l Gov't CIP 2.65% Utilities CIP 4.60% Other CIP 1.80% City of College Station Net Budget -$253,088,535 45 2014-2015 Approved Annual Budget Combined Summary of Revenues & Expenditures With Comparisons to 2013-14 Budget Governmental Funds Enterprise Funds General Fund Debt Service (1) Other (2) Utilities Sanitation Parking Enterprise Hotel Tax Community Development Recreation Fund (3) Court Funds Police Seizure Parkland Dedication (4) Cemetery Funds BEGINNING BALANCE 14,492,184$ 3,205,515$ 2,183,518$ 15,533,646$ 406,639$ 341,187$ 3,759,727$ -$ -$ 796,716$ 66,953$ 3,735,202$ 4,162,952$ REVENUES: Ad Valorem Tax 16,872,399 12,610,135 - - - - Sales Tax 25,300,000 - - - - Other Taxes 2,758,475 - - 4,668,000 - - Licenses & Permits 1,112,452 - - - - Intergovernmental 236,200 - - 6,020,864 - - Charges for Services 3,051,252 - 128,663,964 8,432,381 1,185,350 932,950 - - Fines, Forfeits & Penalties 2,993,516 6,359 - 215,506 193,602 20,000 - Investment Earnings 63,240 25,250 1,582 110,973 2,020 1,348 55,000 2,928 200 10,000 12,910 Other 247,624 7,534,194 2,295,613 405,310 7,573 - 300,000 388,400 Return on Investment 9,307,925 - - - - Transfers In 1,461,875 262,795 375,000 - 217,401 9,327,416 10,000 - 12,000 - Long Term Debt Issuance - - - - - Total Revenues 63,404,958$ 12,898,180$ 7,917,135$ 131,070,550$ 9,057,112$ 1,409,777$ 14,050,416$ 6,020,864$ 942,950$ 196,530$ 20,200$ 322,000$ 401,310$ TOTAL AVAILABLE RESOURCES 77,897,142 16,103,695 10,100,653 146,604,196 9,463,751 1,750,964 17,810,143 6,020,864 942,950 993,246 87,153 4,057,202 4,564,262 EXPENDITURES: General Government 4,950,883 - - - - Fiscal Services 3,362,802 - - - - Police 18,708,994 - - - - Fire 15,079,831 - - - - Planning & Development Services 3,290,334 - - - - Public Works 8,901,326 - - - - Parks & Recreation 6,255,948 - - 3,068,992 - - Information Services 4,340,880 - - - - Library 1,144,704 - - - - Utilities - 87,448,270 - - CIP Department - - - - Projects/Direct Capital - 751,800 - - Sanitation - - 6,854,431 - - Parking Enterprise - - 1,007,782 - - BVSWMA - - - - Community Development - - 4,241,331 - - Outside Agency Funding 1,194,007 - - 52,740 2,062,694 150,373 - - Debt Service 13,202,308 - 16,369,120 403,910 466,375 - - Return on Investment - 8,586,266 722,034 - - Contingency 487,500 20,000 250,000 41,000 50,000 50,000 - - Internal Services - - - - Self-Insurance - - - - Other/Other Transfers 2,701,859 50,000 9,832,497 2,583,897 192,340 (192,426) 1,707,193 (2,275,381) 274,280 27,000 272,795 General & Administrative Transfers (4,412,704) - 2,580,155 560,449 88,516 149,339 - 21,997 - CIP Expenditures Less G&A Xfers*- - 701,021 - 3,395,500 - Transfers to CIP Funds 1,818,875 - 8,220,000 928,139 - 300,000 - Total Expenditures 67,825,239$ 13,252,308$ 9,852,497$ 126,789,508$ 8,826,904$ 1,420,247$ 3,819,887$ 6,020,864$ 942,950$ 274,280$ 27,000$ 3,717,497$ 272,795$ Measurement Focus Incr (Decr) Change in Fund Balance (4,420,281) (354,128) (1,935,362) 4,281,042 230,208 (10,470) 10,230,529 - - (77,750) (6,800) (3,395,497) 128,515 ENDING FUND BALANCE 10,071,903$ 2,851,387$ 248,156$ 19,814,688$ 636,847$ 330,717$ 13,990,256$ -$ -$ 718,966$ 60,153$ 339,705$ 4,291,467$ (1) Other Governmental Funds comprised of the Economic Development, Chimney Hill, and Efficiency Time Payment Funds. (2) Utilities comprised of the Electric, Water and Wastewater Funds (3) Court Funds comprised of Court Technology, Court Security, Juvenile Case Manager and Truancy Prevention Fee Funds (4) Cemetery Funds comprised of Memorial Cemetery, Texas Ave Cemetery Endowment, and Memorial Cemetery Endowment Funds (5) TIF Funds comprised of Wolf Pen Creek TIF, West Medical District TIRZ #18, and East Medical District TIRZ #19 (6) Governmental Capital Funds comprised of Streets, Parks, Facilities & Technology Funds (7) Utility Capital Funds comprised of Electric, Water and Wastewater (8) Internal Services Funds comprised of Fleet Maintenance, Utility Customer Service, and Equipment Replacement (9) Self-Insurance Funds comprised of Workers Compensation, Employee Benefits, Property Casualty and Unemployment Funds *Total CIP expenditures reflected does not include General and Administative transfers. General and Administrative transfers are reflected on a separate line. Note: Detailed explanations of changes in fund balances can be found in the corresponding text and financial presentation of funds throughout this book. Special Revenue Funds 46 FY 2014-2015 FY 2013-2014 FY 2012-2013 Capital Projects Funds Internal Services Funds Total Less Transfers Net Total Adopted Amended Actual Drainage (5) TIF Funds PEG Fund R.E. Meyer Restricted Gift Fund (6) Governmental Capital Funds (7) Utility Capital Funds (8) Internal Services (9) Self Insurance All Funds All Funds FY 2014-2015 FY 2013-2014 FY 2013-2014 FY 2012-2013 (Budget Basis Actuals) 2,573,328$ 1,328,986$ 173,684$ 116,370$ 28,395,622$ 16,154,378$ 6,754,988$ 11,741,049$ 115,922,644$ (18,496,037)$ 97,426,607$ 86,830,442$ 86,830,442$ 112,069,566$ 193,090 - - - - 29,675,624 - 29,675,624 26,629,760 26,629,760 25,542,690 - - - - - 25,300,000 - 25,300,000 23,495,000 23,495,000 23,064,035 - 44,000 - - - - 7,470,475 - 7,470,475 6,803,025 6,803,025 7,020,523 - - - - - 1,112,452 - 1,112,452 1,075,376 1,075,376 1,227,936 - - 660,000 - - 6,917,064 - 6,917,064 4,991,843 4,991,843 1,954,585 2,130,800 - 81,600 - 123,555 - 144,601,852 - 144,601,852 139,963,588 139,963,588 137,041,561 - - - - - 3,428,983 - 3,428,983 3,914,926 3,914,926 3,542,951 8,000 6,350 450 250 90,000 35,000 20,901 25,202 471,604 - 471,604 326,934 326,934 506,077 - 100,000 - 202,133 1,694,829 13,175,676 - 13,175,676 6,409,988 6,409,988 7,488,742 - - - - - 9,307,925 - 9,307,925 9,226,925 9,226,925 9,148,925 - 2,951,991 8,220,000 9,166,019 9,136,442 41,140,939 (41,140,939) - 28,762,248 29,656,697 27,333,059 - - - - - - - - 32,174,500 32,174,500 25,734,372 2,138,800$ 199,440$ 44,450$ 250$ 3,223,591$ 8,915,000$ 9,512,608$ 10,856,473$ 282,602,594$ (41,140,939)$ 241,461,655$ 283,774,113$ 284,668,562$ 269,605,454$ 4,712,128 1,528,426 218,134 116,620 31,619,213 25,069,378 16,267,596 22,597,522 398,525,238 (59,636,976) 338,888,262 370,604,555 371,499,004 381,675,020 - - - - - 4,950,883 - 4,950,883 3,849,852 4,463,792 3,505,414 - - - - - 3,362,802 - 3,362,802 3,085,697 3,099,697 2,967,350 - - - - - 18,708,994 - 18,708,994 17,236,201 17,377,908 16,515,815 - - - - - 15,079,831 - 15,079,831 13,532,961 13,614,076 13,297,524 - - - - - 3,290,334 - 3,290,334 3,752,133 3,419,876 3,505,023 - - - - - 8,901,326 - 8,901,326 7,666,020 8,881,414 7,216,525 - - - - - 9,324,940 - 9,324,940 8,173,735 8,279,529 7,777,391 - - - - - 4,340,880 - 4,340,880 4,345,737 4,408,785 4,271,205 - - - - - 1,144,704 - 1,144,704 1,085,099 1,087,688 994,475 - - - - - 87,448,270 - 87,448,270 96,131,863 103,764,561 90,921,786 - - - - - - - - - - - - - - 751,800 - 751,800 562,465 562,465 236,887 - - - - - 6,854,431 - 6,854,431 6,532,371 6,621,170 6,238,625 - - - - - 1,007,782 - 1,007,782 1,099,033 1,127,489 727,933 - - - - - - - - - - - - - 4,241,331 - 4,241,331 2,181,846 2,181,846 917,772 - - - - - 3,459,814 - 3,459,814 3,309,020 3,626,660 2,741,400 - - - - - 30,441,713 - 30,441,713 28,593,681 28,593,681 27,695,474 - - - - - 9,308,300 - 9,308,300 9,227,435 9,227,435 9,146,718 22,553 - - - - 921,053 - 921,053 665,143 393,526 - - - - 10,452,263 - 10,452,263 (10,452,263) - 10,297,245 10,766,244 6,220,340 - - - - 10,902,240 10,902,240 (10,902,240) - 9,963,316 9,963,316 8,840,627 1,651,879 1,235,044 81,120 31,441 - - - 18,173,538 (11,783,743) 6,389,795 5,745,478 7,590,243 13,523,963 309,740 - 491,054 211,454 - - - - - - - 200,000 - 9,217,252 19,645,780 - - 33,159,553 (11,267,014) 21,892,539 40,809,060 44,205,485 30,025,236 - - - - - 11,267,014 - 11,267,014 9,937,839 10,596,361 9,100,000 2,161,619$ 1,257,597$ 81,120$ -$ 9,739,747$ 19,857,234$ 10,452,263$ 10,902,240$ 297,493,796$ (44,405,260)$ 253,088,536$ 287,783,230$ 303,853,247$ 266,387,480$ - (5,280,091) (22,819) (1,058,157) (36,670) 250 (6,516,155) (10,942,234) (939,655) (45,767) (14,891,201) 3,264,321 (11,626,880) (4,009,117) (19,184,685) 3,217,974 2,550,509$ 270,829$ 137,014$ 116,620$ 21,879,467$ 5,212,144$ 5,815,333$ 11,695,282$ 101,031,443$ (15,231,716)$ 85,799,727$ 82,821,325$ 67,645,757$ 110,007,449$ Total Revenues 241,461,655$ -$ 241,461,655$ Transfers In 41,140,939 (41,140,939) - Long Term Debt Issuance - - - Decrease in Fund Balance 14,891,201 (3,264,321) 11,626,880 Total Appropriations 297,493,795$ (44,405,260)$ 253,088,535$ Special Revenue Funds 47 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from FUND Actual Budget Estimate Base Budget Budget FY14 to FY15 General Fund 56,736,906$ 61,528,737$ 60,726,000$ 60,120,338$ 66,035,702$ 7.32% Court Security Fee Fund 69,907 67,814 69,554 78,921 80,641 18.91% Juvenile Case Mgr. Fee Fund 101,149 108,988 107,934 113,020 113,020 3.70% Recreation Fund 3,313,673 3,253,310 3,298,889 3,229,009 3,218,331 -1.08% Community Development Fund 250,165 355,309 390,893 397,621 397,621 11.91% Northgate Parking Fund 727,936 1,127,489 1,028,933 1,007,782 1,007,782 -10.62% Electric Fund 81,063,066 93,034,499 93,941,635 76,460,975 77,079,683 -17.15% Water Fund 4,630,660 5,400,858 5,386,876 4,816,162 5,007,921 -7.28% Wastewater Fund 5,464,950 5,842,069 5,841,688 5,593,714 6,112,464 4.63% Sanitation Fund 6,238,625 6,621,170 6,572,885 6,827,031 6,854,431 3.52% Property & Casualty Ins. Fund 95,619 95,177 102,669 97,573 97,573 2.52% Employee Benefits Fund 54,799 87,734 87,734 57,170 57,170 -34.84% Workers' Comp Ins. Fund 100,034 94,652 94,652 97,623 97,623 3.14% Utility Customer Service Fund 2,152,477 2,231,533 2,221,851 2,239,929 2,329,034 4.37% Fleet Maintenance Fund 1,834,749 1,949,915 1,960,180 1,857,569 1,931,624 -0.94% Drainage Maintenance Fund 956,840 1,363,534 1,270,283 1,194,482 1,331,068 -2.38% COMBINED FUND TOTAL 163,791,555$ 183,162,788$ 183,102,656$ 164,188,919$ 171,751,688$ -6.23% FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from CLASSIFICATION Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 60,112,113$ 62,497,386$ 61,754,847$ 63,081,623$ 65,501,742$ 4.81% Supplies 6,314,168 7,320,977 7,316,860 6,661,092 7,526,604 2.81% Maintenance 5,230,082 6,165,545 6,116,952 6,039,027 6,749,703 9.47% Purchased Services 17,547,289 21,152,169 20,546,730 19,901,191 22,052,692 4.26% Capital Outlay 1,133,732 1,901,741 1,849,927 1,058,362 2,527,501 32.90% Purchased Power/Wheeling Charges 73,001,132 83,500,000 84,884,041 66,817,568 66,817,568 -19.98% Other Purchased Services 453,048 475,688 484,688 475,688 475,688 0.00% Indirect Costs (9) 149,282 148,611 154,368 100,190 -32.89% COMBINED FUND TOTAL 163,791,555$ 183,162,788$ 183,102,656$ 164,188,919$ 171,751,688$ -6.23% FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from FUND Actual Actual Budget Base Budget Budget FY14 to FY15 General Fund 587.80 591.65 598.35 599.35 618.35 3.34% Court Security Fee Fund 1.00 1.00 1.00 1.00 1.00 0.00% Juvenile Case Mgr. Fee Fund 1.75 1.75 1.75 1.75 1.75 0.00% Recreation Fund 49.70 48.85 46.65 46.65 46.65 0.00% ARRA of 2009 Fund 1.00 - - - - N/A Community Development Fund 4.50 4.00 6.00 6.00 6.00 0.00% Northgate Parking Fund 8.00 8.00 8.00 8.00 8.00 0.00% Electric Fund 67.50 69.50 70.50 70.50 72.50 2.84% Water Fund 28.00 28.00 29.00 29.00 31.00 6.90% Wastewater Fund 49.00 49.00 49.00 49.00 49.00 0.00% Sanitation Fund 35.50 35.50 35.50 35.50 35.50 0.00% Property & Casualty Ins. Fund 1.00 1.00 1.00 1.00 1.00 0.00% Employee Benefits Fund 1.00 - 1.00 1.00 1.00 0.00% Workers' Comp Ins. Fund 1.00 1.00 1.00 1.00 1.00 0.00% Utility Customer Service Fund 28.50 27.50 28.00 28.00 29.00 3.57% Fleet Maintenance Fund 15.00 15.00 15.00 15.00 16.00 6.67% Drainage Maintenance Fund 14.00 15.00 15.00 15.00 16.00 6.67% BVSWMA Fund 22.00 - - - - N/A COMBINED FUND TOTAL 916.25 896.75 906.75 907.75 933.75 2.98% City of College Station All Funds Operations & Maintenance Summary PERSONNEL SUMMARY BY FUND EXPENDITURE BY CLASSIFICATION EXPENDITURE BY FUND 48 Analysis of Tax Rate Fiscal Year 2014‐2015 Approved Approved FY14 FY15 Assessed Valuation of Real and Exempt Property 7,388,066,097$ 7,802,388,115$ (Based on 100% of Market Value) Less: Exempt Property 939,293,301 1,014,292,232 Less: Agricultural Loss 109,732,538 108,370,907 Less: Over 65 and Veterans Exemptions 89,657,918 96,413,693 Less: House Bill 366 153,971 166,325 Less: Abatements 00 Less: Proration 305,320 960,241 Less: CHDO 7,953,100 8,555,734 Less: Freeport 9,850,939 11,887,414 Taxable Assessed Value 6,231,119,010$ 6,561,741,569$ Plus Value remaining under ARB Review $0 $80,221,014 Est Total Assessed Value $6,231,119,010 6,641,962,583$ Freeze Taxable 470,756,248 507,707,137 Freeze Adjusted Taxable 5,760,362,762$ 6,134,255,446$ O&M and Debt Service Portion 6,213,584,665$ 6,519,069,809$ TIF Captured Value 17,534,345 42,671,760 Total 6,231,119,010$ 6,561,741,569$ Apply Tax Rate per/$100 Valuation 0.425958/$100 0.452500/$100 Freeze Actual Tax 1,886,034$ 1,986,117$ Amount lost to Tax Freeze 119,190 311,257 Total Tax Levy 26,422,760$ 29,743,623$ Estimate 100% Collection 26,422,760$ 29,743,623$ Tax Rate Per Percent Estimated $100 Valuation Of Levy Collections Debt Service 0.193053 42.7%12,660,135$ General Fund 0.259447 57.3%16,890,399 TIRZ 18 0.452500 100.0%192,085 TIRZ 19 0.452500 100.0%1,005 Approved Tax Rate 0.452500 100.0%29,743,623$ 49 Appraisal Total Market Exempt Total Taxable Year Valuation Value Value * 2005 4,260,094,126 614,609,545 3,645,484,581 2006 4,698,557,824 643,387,278 4,055,170,546 2007 5,223,363,290 677,645,842 4,545,717,448 2008 5,726,153,143 701,998,930 5,024,154,213 2009 6,235,564,687 844,182,607 5,391,382,080 2010 6,325,818,517 870,386,056 5,455,432,461 2011 6,537,436,940 798,821,938 5,738,615,002 2012 6,861,624,135 917,311,148 5,944,312,987 2013 7,278,333,559 1,047,214,549 6,231,119,010 2014 7,694,017,208 1,132,275,639 6,561,741,569 * Assessed value is 100% of the estimated value. Data comes from Brazos CAD website with certified annual historical totals Analysis of Property Valuations 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014MILLIONS $City of College Station Ad Valorem Tax Valuation 50 City Manager Fire / EOC Police Community Services Human Resources Intergov’t Relations Planning & Development Engineering Public Works Water Services Electric Utility Parks and Recreation Utility Customer Services Budget & Financial Reporting Purchasing Accounting & Treasury Operations Municipal Court Fiscal Services Strategic Planning Information Technology Citizens of College Station City Secretary Municipal Judge Internal Auditor Appointed Boards and Commissions Technology Services E-GOV Business Services GIS Communications Network Services Admin City Attorney Mayor and Council Deputy City Manager Assistant City Manager Assistant City Manager Marketing & Public Communications Economic Development CITY ORGANIZATION 51 Strategic Planning and Budget Process – FY 2014-2015 January  Budget staff meets to go over general action plans for the upcoming budget season and assign duties and responsibilities.  Preliminary work begins on upcoming fiscal year budget for the Operating and Capital Improvement Program (CIP) budgets.  Personnel summaries and salary data is sent to City departments to begin preparation of the Salary and Benefits portion of the budget. February  Requests for fixed cost information as well as vehicle and equipment replacement data are sent out to the City departments.  City Council participates in a Strategic Planning Retreat to review mission and vision statements and identify strategic priorities for the upcoming fiscal year.  Budget Staff prepares and distributes 1st quarter financial reports and departmental forecasts. March  Budget analysts prepare Department and Fund summaries, prepare and update the computer system, and finalize budget amounts for fixed costs.  Budget analysts develop and analyze forecasts and preliminary rate models.  Budget Staff meets with City Departments to review/discuss/revise CIP budget submissions. April  Budget department kicks off new budget year with City departments.  Analysts begin preliminary work with Departments and assist Departments in preparing their budget submittal.  Continue analysis and preparation of the CIP budget. May  Department budgets are due back to the Budget Office.  Budget Analysts analyze and review base budget requests, requests for increases in funding via service level adjustments (SLAs), as well as budget reduction submittals with departments.  Budget Staff prepares and distributes 2nd quarter financial reports and departmental forecasts.  Budget Staff and Capital Projects Department meet with City Manager to review proposed CIP. June  Budget Staff prepares Proposed Budgets and meets with Department Directors and City Manager to discuss budget requests and service levels.  Budget Staff and Capital Project Department present the proposed CIP to the Planning and Zoning Commission and Parks and Recreation Board. July  Budget Staff prepares Proposed Budget Document.  City Council participates in a Mid-Year Strategic Plan Review. August  Present Proposed Budget to City Council.  Conduct budget workshops during scheduled Council meetings to review Proposed Operating and Capital Improvement Program budgets.  Budget Staff prepares and distributes 3rd quarter financial reports and departmental forecasts. September  Publish required Tax Notices.  Conduct required Public Hearings.  Council adoption of Budget and Tax Rate. October  Prepare Approved Budget Document and Approved Capital Improvement Programs Document. November- December  Budget Staff prepares and distributes 4th quarter financial reports and departmental forecasts.  Conduct Departmental Reviews and Special Projects.  Monitor Budget.  Request for CIP budget submissions sent out to Departments. 52 General Fund The General Fund accounts for all activities typically considered governmental functions of the City. These include Public Safety, Public Works, Parks and Recreation, as well as Planning and Development Services. Also included are the primary support services for these areas such as Fiscal Services, Information Technology, and administrative services in General Government. The General Fund is budgeted using the current financial resources measurement focus and the modified accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund financial statement reporting. Revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The General Fund is influenced by current policies and approved policy changes. The policies include inter-fund equity, maintaining a balance between revenues and expenditures, and maintaining the level of service currently provided as the City experiences residential and commercial growth. The FY14 revised General Fund revenue budget is $57,569,303 and the FY14 year-end estimate is projected to be $58,554,131. The FY14 year-end estimate for General Fund revenue is anticipated to be approximately $985,000 over the FY14 revised budget. A significant portion of this is due to the year-end estimate for sales tax. The FY14 sales tax revenue realized has been considerably higher than budget. In addition, mixed drink and franchise fees as well as license and permit revenues are projected to be higher than budgeted. Total estimated FY15 General Fund revenues are $61,943,083. This represents a 5.79% increase over the FY14 year-end estimate. A portion of this increase is due to an approved increase of 2.6542 cents in the in the ad valorem tax rate. The 2.6542 cent increase in the tax rate will fund service level increases in Public Safety (Police and Fire), and Transportation and Mobility – Streets and the traffic signal system directly related to the continued growth of the City. In addition, sales tax is estimated to increase as a result of recent trending and a positive economy. Revenue projections are based on historical trends and consider economic variables that affect the City’s revenue stream. Appendix D provides historical data on all General Fund revenue categories. Major revenue estimates and assumptions are explained below. 1. Property Taxes in FY15 are estimated to be $16,872,399. The anticipated revenues are based on the approved operations and maintenance (O&M) tax rate of 25.9447 cents per $100 valuation. The FY15 O&M portion of the tax rate reflects an increase of 2.6542 cents from the FY14 approved O&M portion of the tax rate. 2. Sales Tax is estimated to be $25,300,000 in FY15; this projection reflects a 3.0% increase over the FY14 year-end estimate. The FY14 year-end estimate is projected to come in approximately $1.0 million higher than budget. Sales tax revenue estimates are based on analysis of historical revenues and expected future retail sales and employment. Sales tax is the largest revenue stream in the General Fund, and is estimated to be approximately 40.84% of overall General Fund revenues. 3. Mixed Drink and Franchise Taxes are projected to be $2,758,475, which is 9.8% above the FY14 revised budget. Franchise taxes include phone, cable, and natural gas. 4. Licenses and Permit Revenue in FY15 is anticipated to be higher than the FY14 budget, but slightly lower than the FY14 year-end estimate. The number and value of permits issued in the Northgate District over the past three years have been particularly high due to strong new development. The FY15 revenue is estimated to be $1,112,452. 5. Intergovernmental Revenues for FY15 are anticipated to remain at the level budgeted in FY14. The FY14 year-end estimate includes grant funds received in FY14 - grant funds are not budgeted until they are approved or received. Among the intergovernmental revenues the City anticipates receiving in FY15 are reimbursements from TAMU and CSISD for traffic control, escorts and various other services provided by the 53 Police Department, and reimbursement from City of Bryan, TAMU, and Brazos County for a portion of the Staff Assistant position for the Joint Emergency Operations Center. 6. Parks and Recreation estimated revenues are $129,039 in FY15. This includes revenue estimated for tournament fees due to the anticipated increase in field availability as larger tournaments will be using the new synthetic turf fields at Veteran’s Park. Most of the Parks and Recreation revenue is recorded in the Recreation Fund. 7. Other Service Charges include miscellaneous charges and fees from various departments within the General Fund, including Development Services, Police, Fire, and Municipal Court. The approved revenues are projected to be $2,922,212 in FY15. The FY15 revenue budget includes an estimated increase in EMS Emergicon transport revenue and an increase in charges for disposable supplies, oxygen, and the mileage rates charged. 8. Fines, Forfeits, and Penalties are mostly ticket and court fines from Municipal Court. These fines are generated primarily through traffic citations. Fines, forfeits, and penalties are estimated to be $2,993,516 in FY15. 9. Investment Earnings are estimated at $63,240 in the FY15 Approved Budget. Investment earnings in FY14 were adjusted down from the FY13 actual revenue to reflect very low interest rates. FY15 earnings are anticipated to remain relatively flat throughout FY15. 10. Miscellaneous Revenues include such items as rents and royalties, various donations, collection service fees, sale of abandoned property, sale of fixed assets, etc. FY15 estimated revenue is $247,625. 11. Utility Transfers to the General Fund are approved to be $9,307,925 for FY15. These transfers reflect in- lieu of franchise fees revenue for the General Fund since the City owns the utilities. 12. Approved Net Expenditures for FY15 are $66,363,364 or 6.2% higher than the FY14 revised budget. The approved General Fund budget includes additional funds for public safety, street maintenance, and funds for salary increases. Several cash funded capital projects are included in the non-departmental portion of the General Fund budget. These one-time expenditures are expected to be incurred in FY15. These include a transfer of $899,375 to the Streets Capital Improvement Projects Fund for street and sidewalk capital projects; a transfer of $212,041 to the General Government Projects Fund for the costs associated City’s Enterprise Resource Planning (ERP) System, and a $12,000 transfer to the Park Land Dedication Zone 2 Fund for Playground Equipment and Resurfacing at University Park. Other non-departmental expenditures include general and administrative (G&A) transfers into the General Fund from various operating funds to pay for the services provided such as Accounting, Budget, Purchasing, Human Resources, Legal, etc. Interfund transfers (in and out), Public Agency Funding and Consulting services are also included in this section. A full listing of the non-departmental expenditures can be found in Appendix I of this document. A number of Service Level Adjustments (SLAs) are included in the FY15 Approved Budget. The detailed SLAs by department are included in each Department Summary and a full listing of these one-time and recurring SLAs can be found in Appendix B of this document. A total of 618.35 positions are included in the approved General Fund budget. This includes 609.60 full-time employees (FTEs) in the General Fund. Some employees, both full-time and part-time, code a portion of their time to other funds. The approved budget also includes 8.75 temporary/seasonal and part-time non-benefitted FTEs. Requests for increases in personnel were submitted as SLAs as part of the budget process. A full listing of personnel can be found in Appendix C. There is a projected 30.5% decrease in the FY15 ending fund balance when compared to the FY14 year-end ending fund balance. This is due, in part, to a number of one-time expenditures that are budgeted in FY15. 54 FY13 Actual FY14 Revised Budget FY14 Year- End Estimate FY15 Approved Base Budget FY15 Approved Budget % Change Budget FY14 to FY15 Beginning Fund Balance 13,930,042$ $ 13,725,126 $ 13,725,126 $ 14,492,184 $ 14,492,184 REVENUES: Ad Valorem Tax 13,938,602$ 14,513,579$ 14,427,000$ 15,255,571$ 16,872,399$ 16.3% Sales Tax 23,064,035 23,495,000 24,560,000 25,300,000 25,300,000 7.7% Mixed Drink & Franchise 2,651,828 2,513,025 2,777,797 2,758,475 2,758,475 9.8% Licenses & Permits 1,238,967 1,075,376 1,270,376 1,112,452 1,112,452 3.4% Intergovernmental 469,783 236,200 252,482 236,200 236,200 0.0% Parks & Recreation 97,711 158,450 92,950 129,039 129,039 -18.6% Other Charges for Services 2,800,815 2,664,519 2,827,414 2,829,212 2,922,212 9.7% Fines, Forfeits & Penalties 2,952,209 3,263,792 2,789,722 2,993,516 2,993,516 -8.3% Investment Earnings 77,593 76,500 62,000 63,240 63,240 -17.3% Miscellaneous 452,868 345,937 267,465 247,625 247,625 -28.4% Utility Transfer 9,148,925 9,226,925 9,226,925 9,307,925 9,307,925 0.9% TOTAL REVENUES 56,893,336$ 57,569,303$ 58,554,131$ 60,233,255$ 61,943,083$ 7.6% TOTAL FUNDS AVAILABLE 70,823,378$ 71,294,429$ 72,279,257$ 74,725,439$ 76,435,267$ 7.2% EXPENDITURES: Police Department 16,515,820$ 17,377,908$ 17,276,052$ 17,426,184$ 18,708,994 7.7% Fire Department 13,297,527 13,614,076 13,525,228 13,917,418 15,079,831 10.8% Public Works Department 7,216,530 8,881,414 8,767,196 7,360,019 8,901,326 0.2% Parks & Recreation Department 4,463,535 5,175,501 5,122,436 5,133,089 6,255,948 20.9% Public Library 994,476 1,087,688 1,087,688 1,142,604 1,144,704 5.2% Planning & Development Services 3,505,029 3,419,876 3,314,147 3,190,334 3,290,334 -3.8% Information Technology 4,271,209 4,408,785 4,360,313 4,229,230 4,340,880 -1.5% Fiscal Services 2,967,359 3,099,697 3,081,837 3,125,900 3,362,802 8.5% General Government 3,505,421 4,463,792 4,191,103 4,595,560 4,950,883 10.9% Pay Plan - - - - - Total Operating Expenditures 56,736,906$ 61,528,737$ 60,726,000$ 60,120,338$ 66,035,702$ 7.3% TRANSFERS: General & Administrative (Source) Use (4,116,074)$ (4,339,012)$ (4,339,012)$ (4,412,704)$ (4,412,704)$ 1.7% Interfund Transfers (Source) Use 1,895,245 1,414,399 1,553,430 1,963,226 1,802,110 27.4% Total Transfers (Sources) Uses (2,220,829)$ (2,924,613)$ (2,785,582)$ (2,449,478)$ (2,610,594)$ -10.7% OTHER: Public Agency Funding 1,232,870$ 1,192,046$ 1,192,046$ 1,204,007$ 1,194,007$ 0.2% Consulting Services 45,328 46,667 46,667 53,333 53,333 14.3% Capital Projects 1,010,165 2,069,371 2,069,371 1,111,416 1,123,416 -45.7% Sale of Property - - (4,259,903) - - Other 36,957 459,502 662,548 80,000 80,000 -82.6% Contingency - 135,926 135,926 487,500 487,500 258.7% Total Other (Sources) Uses 2,325,320$ 3,903,512$ (153,345)$ 2,936,256$ 2,938,256$ -24.7% TOTAL EXPENDITURES 56,841,397$ 62,507,636$ 57,787,073$ 60,607,116$ 66,363,364$ 6.2% Increase (Decrease) In Fund Balance 51,939$ (4,938,333)$ 767,058$ (373,861)$ (4,420,281)$ -10.5% Measurement Focus Increase (Decrease)(256,855)$ Ending Fund Balance 13,725,126$ 8,786,793$ 14,492,184$ 14,118,323$ 10,071,903$ 14.6% City of College Station General Fund Fund Summary 55 40.84 4.45 1.8 0.38 0.21 4.72 4.83 0.1 0.4 15.03 27.24 100.00 Ad Valorem Tax 27.24%Sales Tax 40.84% Mixed Drink & Franchise 4.45% Licenses & Permits 1.80% Intergovernmental 0.38% Parks & Recreation 0.21% Other Charges for Services 4.72%Fines, Forfeits & Penalties 4.83% Investment Earnings 0.10% Miscellaneous 0.40% Utility Transfer 15.03% General Fund - Revenues Police Department 28.33% Fire Department 22.84% Public Works Department 13.48% Parks & Recreation Department 9.47% Public Library 1.73%Planning & Development Services 4.98%Information Technology 6.57% Fiscal Services 5.09% General Government 7.50% General Fund -Department Expenditures 56 City of College Station General Fund Operations & Maintenance Summary EXPENDITURE BY DEPARTMENT FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Police 16,515,820$ 17,377,908$ 17,276,052$ 17,426,184$ 18,708,994$ 7.66% Fire 13,297,527 13,614,076 13,525,228 13,917,418 15,079,831 10.77% Public Works 7,216,530 8,881,414 8,767,196 7,360,019 8,901,326 0.22% Parks and Recreation 4,463,535 5,175,501 5,122,436 5,133,089 6,255,948 20.88% Library 994,476 1,087,688 1,087,688 1,142,604 1,144,704 5.24% Planning and Development Services 3,505,029 3,419,876 3,314,147 3,190,334 3,290,334 -3.79% Information Technology 4,271,209 4,408,785 4,360,313 4,229,230 4,340,880 -1.54% Fiscal Services 2,967,359 3,099,697 3,081,837 3,125,900 3,362,802 8.49% General Government 3,505,421 4,463,792 4,191,103 4,595,560 4,950,883 10.91% TOTAL 56,736,906$ 61,528,737$ 60,726,000$ 60,120,338$ 66,035,702$ 7.32% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 42,716,001$ 44,296,378$ 43,542,424$ 44,825,182$ 46,630,423$ 5.27% Supplies 2,575,114 2,955,804 2,860,737 2,668,306 3,192,693 8.01% Maintenance 3,988,811 4,693,537 4,728,184 4,593,995 5,272,771 12.34% Purchased Services 7,676,767 9,650,674 9,510,095 8,897,672 10,516,993 8.98% Capital Outlay 807,085 890,158 1,002,953 87,997 1,375,636 54.54% Indirect Costs* (1,026,872) (957,814) (918,393) (952,814) (952,814) -0.52% TOTAL 56,736,906$ 61,528,737$ 60,726,000$ 60,120,338$ 66,035,702$ 7.32% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Police 182.50 192.50 196.50 196.50 202.50 3.05% Fire 139.00 139.00 141.00 141.00 146.00 3.55% Public Works 49.50 50.50 52.50 52.50 56.50 7.62% Parks and Recreation 67.30 62.65 58.85 58.85 59.85 1.70% Library - - - - - N/A Planning and Development Services 46.00 44.50 37.00 38.00 38.00 2.70% Information Technology 30.50 29.50 30.50 30.50 30.50 0.00% Fiscal Services 38.50 38.50 39.00 39.00 41.00 5.13% General Government 34.50 34.50 43.00 43.00 44.00 2.33% TOTAL 587.80 591.65 598.35 599.35 618.35 3.34% *Indirect Costs include administrative Parks and Recreation costs allocated to the Recreation Fund. 57 POLICE DEPARTMENT CITY OF COLLEGE STATION City Manager Assistant City Manager Chief of Police Policy & Accreditation Internal Affairs Joint Terrorism Task Force Field Operations Bureau Chief Uniform Patrol Division Crime Analyst Northgate Unit Community Enhancement Unit Operational Support Bureau Chief Criminal Investigations Training & Recruiting Special Operations Administrative Services Bureau Chief Information Services Technical Coordinator Communications Holding Facility Support Services Property/Purchasing Staff Assistant PIO/Volunteers 58 City of College Station Police Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Police Administration 1,105,972$ 1,172,202$ 1,170,294$ 1,097,135$ 1,192,561$ 1.74% Uniform Patrol 7,558,191 7,384,746 7,557,899 8,105,112 8,333,897 12.85% Criminal Investigation 1,772,952 1,900,576 1,860,390 2,006,376 2,047,481 7.73% Recruiting and Training 602,174 559,269 593,304 617,049 823,619 47.27% Support Services* 2,161,646 2,610,484 2,452,411 2,554,592 2,985,824 14.38% Communication / Jail 1,798,948 1,949,983 1,874,872 1,898,304 1,916,460 -1.72% Special Operations* 1,132,937 1,424,059 1,402,036 713,885 905,581 -36.41% Information Services 383,000 376,589 364,846 433,731 503,571 33.72% TOTAL 16,515,820$ 17,377,908$ 17,276,052$ 17,426,184$ 18,708,994$ 7.66% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 13,919,219$ 14,441,383$ 14,470,799$ 14,591,031$ 15,271,661$ 5.75% Supplies 842,591 911,980 812,440 759,175 1,023,409 12.22% Maintenance 249,391 340,119 340,504 363,739 400,574 17.77% Purchased Services 1,420,250 1,634,320 1,620,464 1,712,239 1,985,864 21.51% Capital Outlay 84,369 50,106 31,845 - 27,486 -45.14% TOTAL 16,515,820$ 17,377,908$ 17,276,052$ 17,426,184$ 18,708,994$ 7.66% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Police Administration 10.00 11.00 11.00 11.00 12.00 9.09% Uniform Patrol 96.50 93.00 94.00 101.00 101.00 7.45% Criminal Investigation 20.00 21.00 22.00 23.00 23.00 4.55% Recruiting and Training 4.00 4.00 4.00 5.00 6.00 50.00% Support Services*1.00 5.00 5.00 5.00 6.00 20.00% Communication / Jail 35.00 35.00 36.00 36.00 36.00 0.00% Special Operations*9.00 16.50 17.50 8.50 10.50 -40.00% Information Services 7.00 7.00 7.00 7.00 8.00 14.29% TOTAL 182.50 192.50 196.50 196.50 202.50 3.05% Service Level Adjustments One-Time Recurring Total Sworn Officer Pay Scale Adjustment -$ 267,007$ 267,007$ Police Assistant/Civilian Training Coordinator 8,016 54,799 62,815 Police Department Maintenance Costs 100,000 62,950 162,950 Asst Information Srvs Manager 5,660 66,180 71,840 Northgate Booking Station Equipment 15,856 - 15,856 Corporal Intermediate Rank - 16,206 16,206 Public Safety GIS Analyst 6,695 79,506 86,201 10 Tasers w/Assurance Plan 12,076 1,850 13,926 Animal Control Officer 5,645 44,665 50,310 Three Patrol Vehicles 186,000 53,145 239,145 Mental Health Peace Officer Incentive Pay - 14,733 14,733 Traffic Unit Officers 110,126 171,695 281,821 Police SLA Total 450,074$ 832,736$ 1,282,810$ *During FY13, the Police Department reorganized personnel and budget to align more closely with organizational needs. This reorganization included renaming two divisions, Support Services (formerly Quartermaster) and Special Operations (formerly Special Services). 59 POLICE DEPARTMENT STRATEGIC PLAN I. Mission Statement We, the members of the College Station Police Department, in partnership with our community will strive to reduce crime, the fear of crime and improve the quality of life by upholding laws, protecting lives and property, and providing a safe and secure environment. II. Top Departmental Goals 1. Goal: Reduce Crime a. Strategic Initiative: Core Services & Infrastructure, Neighborhood Integrity 2. Goal: Reduce the Fear of Crime a. Strategic Initiative: Core Services & Infrastructure, Neighborhood Integrity 3. Goal: Improve the Overall Quality of Life in the Community a. Strategic Initiative: Neighborhood Integrity, Improve Mobility 4. Goal: Build and Maintain Effective Partnerships a. Strategic Initiative: Neighborhood Integrity III. Key Departmental Issues & Needs and Potential Responses a. Issue: Inadequate facility space from a functional and growth perspective i. Plan of Action: Inclusion in Capital Improvement process for the City ii. Plan of Action: Proceed with selected consultant to complete a functional needs analysis and conceptual design and budget for new facility. iii. Plan of Action: Inclusion in FY15 Bond Election to move forward with new building. b. Issue: Workload Demand Exceeds Resources Resulting in High Stress Level i. Plan of Action: Continue to encourage sworn personnel to participate in the new FAST (Fitness and Strength Testing) program to promote a healthy work environment. ii. Plan of Action: Work to implement a FAST program for our civilian personnel. iii. Plan of Action: Continue to request personnel in order to stabilize our staffing levels and respond in a more proactive manner. c. Issue: Improve Long-Term Employee Retention with competitive compensation plans i. Plan of Action: Ensure a specific pay comparison is conducted for Communication Operators, Detention Officers, Records Technicians, Animal Control Officers and School Crossing Guards. ii. Plan of Action: Implementation of competitive pay plan for all civilian employees iii. Plan of Action: Review of current sworn pay plan to ensure comparable compensation with benchmark cities. d. Issue: Outdated Computer Aided Dispatch and Records Management technology i. Plan of Action: Identify the top vendor, complete contract negotiations and proceed with the process of acquiring a new system. ii. Plan of Action: Hire and train a new GIS analyst to ensure the infrastructure necessary in improvement of responses and crime analysis 60 POLICE DEPARTMENT STRATEGIC PLAN iii. Plan of Action: Consider growth and future needs to enhance community oriented policing strategies iv. Plan of Action: Determine best integration solution for the Department’s current and future needs. e. Issue: Disproportionate growth of agency vs. city population/infrastructure/funding i. Plan of Action: Continue evaluation of workload through annual assessments ii. Plan of Action: Refine strategic planning process to ensure key needs are identified and all personnel contribute to the development of our future requirements. iii. Plan of Action: Continue to implement key additional resources to current staffing for Criminal Investigations, Communications, and Community Enhancement. iv. Plan of Action: Obtain additional officers to work toward implementation of a ninth patrol beat to ensure our service level is maintained and adequate coverage provided. f. Issue: City and Department growth result in hiring more personnel and the need for training increases disproportionately to staff’s ability to train both sworn and civilian employees. i. Plan of Action: Hire and implement the Civilian Trainer position to ensure Civilian Staff are receiving required training and re-training necessary for specific positions. ii. Plan of Action: Add additional Officers to the Training section to diversify the skill sets available for training new and existing officers as well as improve the training product delivered, ultimately reducing liability. g. Issue: New legislative requirements for discovery of information relating to criminal trials increased workload for all personnel. i. Plan of Action: Implement additional records and evidence technician positions to assist with increased workload. ii. Plan of Action: Hire and implement the Assistant Information Services Manager/Open Records Specialist position to provide for succession planning and maintain service level for new legal requirements. h. Issue: Increases in population, student enrollment, and demands for special events at Texas A&M affects our ability to improve safety on public roadways and meet staffing demands. i. Plan of Action: Reduce motor vehicle crashes through education and enforcement ii. Plan of Action: Implement additional Traffic Officers to work toward enhancement of our Traffic Division iii. Plan of Action: Ensure planning processes for special events include adequate staffing and manpower. i. Issue: Increased Gang and narcotics violence threatens the quality of life in our community. i. Plan of Action: Add additional officers to the Special Investigations Unit to be more proactive in diffusing these activities. ii. Plan of Action: Add additional SWAT personnel to include snipers and needed equipment to ensure our responses to large-scale, multiple or simultaneous incidents. j. Issue: Decreased ability to proactively engage with community due to increased workload. i. Plan of Action: Implement additional CEU officers to work toward eventual assignment to one CEU officer per beat for more community engagement and involvement. 61 POLICE DEPARTMENT STRATEGIC PLAN IV: Key Performance Indicators (KPIs) *Initial creation of CEU and surge of contacts. Measure 2013 2014 Goal Reduction in Part 1 Major Crimes 2457 2594 Reduction Average response time to Priority 1 calls 7:14 7:10 6:15 CID Case Clearance Rate 66.3% 69% Increase Percent Turnover Sworn 10% 5% 5% Percent Turnover Communication Operators 28% 16% 17% Percent Turnover Detention Officers 0% 36% 17% Percent Turnover Other Civilian 7% 12% 5% Total Civilian Turnover 15% 18% 17% Percentage of time R&T Division is the sole provider of training without pulling from other Divisions 15% 26% 30% Percent of 911 Calls answered within 10 seconds 99% 99% 95% Percent Compliance with Emergency Medical Dispatch protocols 94% 95% 95% Average Booking time 25 minutes 26 minutes 25 minutes Evidence Destruction Rate 89% 60% 70% Annual Efficiency Rate for Report processing 89% 99% 90% CEU Business, Apartment and Neighborhood Contacts 761* 300 300 Problem resolution percentage within 60 days N/A N/A 75% Number of Volunteer/Intern Hours 893 4,720 Increase 62 63 FIRE DEPARTMENT CITY OF COLLEGE STATION City Manager Assistant City Manager Fire Chief Assistant Chief Operations Training Division Quartermaster "A" Shift (41) "B" Shift (41) "C" Shift (41) Emergency Management Coordinator Staff Assistant Assistant Chief Prevention & Safety Fire Marshal Investigation Inspection New Development Public Education Safety / EMS Captain Accreditation Staff Assistant Secretary Research & Planning Public Information Accreditation 64 City of College Station Fire Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Fire Administration 554,408$ 530,590$ 544,321$ 527,803$ 527,803$ -0.53% Emergency Management 227,466 251,359 249,477 246,673 248,957 -0.96% Fire Suppression 8,374,013 8,432,305 8,374,812 8,542,599 9,022,252 7.00% Fire Prevention 634,868 699,562 676,759 788,490 805,798 15.19% Emergency Medical Services 3,506,772 3,700,260 3,679,859 3,811,853 4,475,021 20.94% TOTAL 13,297,527$ 13,614,076$ 13,525,228$ 13,917,418$ 15,079,831$ 10.77% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 11,676,470$ 11,634,954$ 11,606,869$ 11,811,466$ 12,435,039$ 6.88% Supplies 545,055 635,529 597,914 585,730 646,887 1.79% Maintenance 176,893 227,049 220,752 244,495 244,495 7.68% Purchased Services 899,109 1,116,544 1,099,693 1,275,727 1,368,257 22.54% Capital Outlay - - - - 385,153 N/A TOTAL 13,297,527$ 13,614,076$ 13,525,228$ 13,917,418$ 15,079,831$ 10.77% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Fire Administration 5.00 5.00 5.00 5.00 5.00 0.00% Emergency Management 2.00 2.00 2.00 2.00 2.00 0.00% Fire Suppression 87.00 86.00 86.00 86.00 90.00 4.65% Fire Prevention 6.00 6.00 7.00 7.00 7.00 0.00% Emergency Medical Services 39.00 40.00 41.00 41.00 42.00 2.44% TOTAL 139.00 139.00 141.00 141.00 146.00 3.55% Service Level Adjustments One-Time Recurring Total EMS Equipment Replacement 420,015$ 15,819$ 435,834$ EMS/Safety Officer Program Continuation (1 FTE) 33,962 124,775 158,737 Station 6 Ladder Staffing Year 1 (4 FTEs) 59,900 253,768 313,668 Fire SLA Total 513,877$ 394,362$ 908,239$ 65 FIRE DEPARTMENT STRATEGIC PLAN I. Mission Statement The Fire Department focuses on the delivery of emergency services to ensure public safety in the areas of Fire Administration, Emergency Management, Fire Suppression, Fire Prevention, Hazardous Materials, Public Education and Emergency Medical Services. II. Top Departmental Goals 1. Goal: Implement the EMS / Safety Captain position. a. Strategic Initiative: Core Services & Infrastructure 2. Goal: Apparatus Replacement (Order new Fire Engine and Haz-Mat truck replacement and new chassis replacement for one of the Frazier ambulances) a. Strategic Initiative: Core Services & Infrastructure 3. Goal: Restructure some of administrative positions. Add a dedicated Fire Marshal position to improve development efficiency. Restructure duties of one Assistant Fire Chief. a. Strategic Initiative: Core Services & Infrastructure 4. Goal: Keep the positions in the Fire Dept. filled as members retire out. Train the new hires in either Paramedic or FF schools depending on the certifications new hires come into the organization with. a. Strategic Initiative: Core Services & Infrastructure 5. Goal: Complete all Texas State required Emergency Management updates a. Strategic Initiative: Core Services & Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: Maintain at a minimum an ISO rating of 2. i. Plan of Action: Add an additional ladder truck to station #6 along with the staffing for the unit. ii. Begin process of getting approval to build and equip station #7 to cover the southwest area of College Station. b. Issue: National Accreditation of the Fire Department. i. Plan of Action: The Accreditation process is approximately an 18 month endeavor with annual updates and 5 year reaccreditation. ii. We are currently working on the process with a goal of achieving accreditation in August 2015. c. Issue: Complete our implementation of the EMS / Safety Captains on shift. i. Plan of Action: In budget year 2014 we were granted one new captain position to begin the program. We need to add two more captains to allow us to have one EMS /Safety Captain on each shift 66 FIRE DEPARTMENT STRATEGIC PLAN d. Issue: Maintain an up to date fleet of apparatus and equipment to provide critical emergency services to the community. i. Plan of Action: We will work with Fleet Services, CMO and City Council to keep the needed number of fire and EMS vehicles and reserve units in top condition. ii. Update Life packs and purchase new air pack bottles as they reach use limits. iii. We will continue to add new apparatus as needed as the community continues to grow. e. Issue: Succession planning for the future. i. Plan of Action: We will continue to work with up and coming staff members to insure a great depth chart to fill positions in the future as members retire to reduce the amount of institutional knowledge loss. f. Issue: The administrative office of the Fire Department is staffed very thin and will need to grow to provide the necessary field support to keep up with the rapid growth. i. Plan of Action: The first addition to the administrative staff will need to be a Battalion Chief for EMS and Training. g. Issue: Mobile Data Terminals in the response units have a poor level of functional time. The units loose connectivity on a regular basis while units are responding. The MDTs are critical to efficiency and safety of the responding crews taking away mapping capabilities and call and caution notes. i. Plan of Action: Continue working with the Information and Technology Department to improve or replace the system completely. IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Meet State Training Requirements for the various task areas Yes Yes Yes Percent of time Drive time is 4.5 minutes or less from rolling of wheels until the first unit arrives on scene 88.3% 84.7% 84% Percent of time turnout time is 90 seconds or less from dispatch until wheels rolling on unit. 85.1% 87 % 87% Percent of time Fire Inspections and systems tests are conducted within 2 business days of request 100% 100% 100% At a minimum conduct Fire Safety classes at all CSISD elementary Schools Yes Yes Yes 67 PUBLIC WORKS CITY OF COLLEGE STATION City Manager Deputy City Manager Director City Traffic Engineer Traffic Systems Assistant Director Administration Facilities Maintenance Sanitation Streets, Drainage & Irrigation Fleet Services Assistant Director Capital Projects Project Managers Land Agents 68 City of College StationPublic Works Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Public Works Administration 485,985$ 548,704$ 562,118$ 569,303$ 569,303$ 3.75% Traffic Engineering 195,964 414,624 360,137 201,608 201,608 -51.38% Facilities Maintenance 1,412,131 1,787,894 1,809,015 1,289,229 1,667,585 -6.73% Capital Projects 733,974 1,097,348 964,744 728,381 829,142 -24.44% Streets Maintenance 3,073,850 3,852,815 3,762,954 3,378,256 4,069,396 5.62% Traffic Signs and Markings 322,574 363,925 365,123 367,175 367,175 0.89% Landscape and Irrigation Maintenance 107,226 114,604 104,481 117,575 301,075 162.71% Traffic Signals 884,826 701,500 838,624 708,492 896,042 27.73% TOTAL 7,216,530$ 8,881,414$ 8,767,196$ 7,360,019$ 8,901,326$ 0.22% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 3,226,901$ 3,561,121$ 3,315,799$ 3,510,333$ 3,741,846$ 5.07% Supplies 325,792 350,890 419,405 339,211 410,294 16.93% Maintenance 2,026,158 2,405,986 2,490,236 2,035,605 2,539,396 5.54% Purchased Services 1,560,439 2,563,417 2,450,684 1,474,870 2,209,790 -13.80% Capital Outlay 77,240 - 91,072 - - N/A TOTAL 7,216,530$ 8,881,414$ 8,767,196$ 7,360,019$ 8,901,326$ 0.22% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Public Works Administration 3.50 4.50 5.50 5.50 5.50 0.00% Traffic Engineering 1.00 1.00 2.00 2.00 2.00 0.00% Facilities Maintenance 7.00 7.00 8.00 8.00 9.00 12.50% Capital Projects 9.00 9.00 8.00 8.00 9.00 12.50% Streets Maintenance 18.00 18.00 18.00 18.00 19.00 5.56% Drainage Maintenance*- - - - - N/A Traffic Signs and Markings 3.00 3.00 3.00 3.00 3.00 0.00% Landscape and Irrigation Maintenance 2.00 2.00 2.00 2.00 3.00 50.00% Public Works Engineering - - - - - N/A Traffic Signals 6.00 6.00 6.00 6.00 6.00 0.00% TOTAL 49.50 50.50 52.50 52.50 56.50 7.62% *The Drainage Maintenance Division moved out of Public Works and into the Drainage Fund in FY12. Service Level Adjustments One-Time Recurring Total ITS Master Plan O&M -$ 152,050$ 152,050$ Catch up for Street Repair 146,000 454,000 600,000 Facilities Maintenance Increase - 16,264 16,264 Facilities Corrective Increases (Year 1 of 10)305,377 - 305,377 Engineer in Training 13,217 87,544 100,761 Facilities Maintenance Staff Assistant 10,683 46,032 56,715 Landscape Supervisor & Maintenance Program 49,833 133,667 183,500 Pothole Program Equipment Operator - 91,140 91,140 Traffic Signal Service Vehicle 31,000 4,500 35,500 Public Works SLA Total 556,110$ 985,197$ 1,541,307$ 69 PUBLIC WORKS DEPARTMENT STRATEGIC PLAN I. Mission Statement: The Public Works Department will enhance the quality of life in College Station through excellence in customer services and efficient management of infrastructure and city- owned assets. II. Top Departmental Goals 1. Goal: Maintain APWA accreditation a. Strategic Initiative: Financially Sustainable City, Core Services and Infrastructure 2. Goal: Maintain an effective asset management system a. Strategic Initiative: Core Services and Infrastructure 3. Goal: Effective management of capital improvement projects a. Strategic Initiative: Financially Sustainable City 4. Goal: Provide a safe and efficient transportation system a. Strategic Initiative: Improving Mobility 5. Goal: Provide superior customer service a. Strategic Initiative: Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: Need for additional resources for street reconstruction and rehabilitation i. Plan of Action: Continue annual pavement assessment program to incrementally improve the average score of the street inventory. ii. Plan of Action: Reinstate the street herbicide spraying program, the pothole patching program, and thin asphalt overlays. b. Issue: Establish a sidewalk rehabilitation program i. Plan of Action: Develop a prioritization strategy to systematically reconstruct sidewalks and submit a SLA to implement the plan. c. Issue: Need for additional resources in the Facility Maintenance Division. i. Plan of Action: Implement 2013 condition assessment response plan for select city facilities for both capital and preventive maintenance needs. ii. Plan of Action: Submit a SLA to hire additional support staff and a technician to implement the plan. d. Issue: Reduce traffic and congestion i. Plan of Action: Implement the ITS Master Plan. ii. Plan of Action: Retain a consultant to develop a prioritized list of our most critical transportation projects to be considered for a future bond election. e. Issue: Improve the drainage network to reduce localized flooding. i. Plan of Action: Maintain a GIS layer of drainage infrastructure. 70 PUBLIC WORKS DEPARTMENT STRATEGIC PLAN ii. Plan of Action: Complete the drainage improvement projects that are identified as part of the Drainage Master Plan. f. Issue: Recruiting and retaining a highly motivated professional workforce. i. Plan of Action: Continue working with Human Resources to evaluate the effectiveness of establishing a skill based pay plan. ii. Plan of Action: Continue working with Human Resources to evaluate the roles, responsibilities, and classification of engineers. g. Issue: Development and implementation of an asset management program. i. Plan of Action: Incorporate the existing work management system business processes into the new enterprise resource planning system. h. Issue: Fleet Staff responsibilities have changed due to revised purchasing procedures. The Warehouse Asst. has taken on additional purchasing duties, and the shop technicians have had to take on additional duties for the warehouse assistant to transport parts and vehicles as needed. This leaves the shop facility periodically vacant making the shop facility less efficient. i. Plan of Action: Submit a SLA for a Parts Delivery/Porter i. Issue: Pavement markings maintenance i. Plan of Action: As part of the asset management plan, develop an inventory of all city maintained pavement markings and a maintenance plan. j. Issue: Gaps and redundancies exist in maintenance plans and responsibilities between the Public Works and the Parks and Recreation departments for irrigation and landscape assets at parks, facilities, and in rights-of-way. i. Plan of Action: Develop and document responsibilities for irrigation and landscape assets at parks, facilities, and in rights-of-way. Submit a SLA for Fiscal Year 2015 addressing maintenance for vegetation management and landscape services at facilities and rights-of-way. 71 PUBLIC WORKS DEPARTMENT STRATEGIC PLAN IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Streets Maintenance - Percent of scheduled Preventative and corrective maintenance and completed as scheduled. 85% 87% 87% Drainage Maintenance- Percent of scheduled drainage improvement projects completed. 100% 100% 100% Facility Maintenance - Percent of scheduled corrective maintenance completed annually. n/a 95% 98% Capital Projects - Number of capital projects managed annually. 61 64 65 Traffic Operations - Percent of traffic signal cabinets/intersections inspected and tested monthly. 100% 100% 100% Sanitation – Number of residential customers per route manager. 1,957 1,845 1,900 Fleet Services – Number of preventative maintenance work orders per day 4.71 5.1 5 72 73 PARKS AND RECREATION CITY OF COLLEGE STATION The Parks and Recreational Organizational Chart reflects the new organization of the Department. The corresponding divisional budgeting of the organizational structure presented in the Department Summary of this document is under review. City Manager Deputy City Manager Director Assistant Director Park Operations & Maintenance Division East District South District West District Cemetery Recreation Division Aquatics Lincoln Recreation Center Southwood Community Center Project & Asset Manager Administration Tourism Division Special Events Athletics Library 74 City of College Station Parks and Recreation Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Administration 293,081$ 282,646$ 390,851$ 589,585$ 602,935$ 113.32% Recreation 804,328 1,015,106 940,695 796,519 814,569 -19.76% Special Facilities 45 12,422 12,414 6,164 6,164 -50.38% Parks Operations 2,916,458 3,441,015 3,375,193 3,298,416 4,362,075 26.77% Cemetery*449,623 424,312 403,283 442,405 470,205 10.82% TOTAL 4,463,535$ 5,175,501$ 5,122,436$ 5,133,089$ 6,255,948$ 20.88% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 3,062,769$ 3,222,739$ 3,082,598$ 3,190,411$ 3,232,720$ 0.31% Supplies 330,154 483,316 480,491 475,692 573,140 18.58% Maintenance 647,078 671,174 634,448 755,278 856,328 27.59% Purchased Services 1,353,033 1,480,586 1,524,005 1,664,522 1,725,574 16.55% Capital Outlay 97,373 275,500 319,287 - 821,000 198.00% Indirect Costs (1,026,872) (957,814) (918,393) (952,814) (952,814) -0.52% TOTAL 4,463,535$ 5,175,501$ 5,122,436$ 5,133,089$ 6,255,948$ 20.88% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Administration 9.50 6.50 8.50 8.50 8.50 0.00% Recreation 9.30 9.40 6.60 6.60 6.60 0.00% Special Facilities 1.00 - - - - N/A Parks Operations 34.00 39.75 39.75 39.75 40.75 2.52% Cemetery*13.50 7.00 4.00 4.00 4.00 0.00% TOTAL 67.30 62.65 58.85 58.85 59.85 1.70% Service Level Adjustments One-Time Recurring Total Various PARD Equipment 208,000$ 2,150$ 210,150$ Ball Field Light Maintenance - 50,000 50,000 Playground Equipment/Surfacing 442,000 - 442,000 Trail Repairs - Jack and Dorothy Miller Park 35,000 - 35,000 Bachmann Parking Lot Lighting 40,000 - 40,000 Pavillion Repairs 123,000 - 123,000 Court Resurfacing 8,000 - 8,000 Irrigation Specialist/Van 35,000 57,309 92,309 Digital Signage 17,500 1,050 18,550 Exak Time Keeping System 13,350 - 13,350 TAAF Games 2018-2019 Bid Fee (100% HOT Funded)10,000 - 10,000 Tournament/Event Equip Needs (100% HOT Funded)65,500 - 65,500 Add'l Travel/Training - Tournaments, Conferences, & Meetings (100% HOT Funded)- 15,000 15,000 Parks and Recreation SLA Total 997,350$ 125,509$ 1,122,859$ Playground Equipment/Surfacing - Capital Projects 12,000$ -$ 12,000$ * The decrease in the Cemetery personnel from FY13 to FY14 is due to the outsourcing of mowing for cemeteries. 75 PARKS AND RECREATION DEPARTMENT STRATEGIC PLAN I. Mission Statement To provide a diversity of facilities and leisure services which are geographically and demographically accessible to our citizens. II. Top Departmental Goals 1. Goal: Provide facilities and programs as per the 2011-2020 Parks and Recreation Master Plan. a. Strategic Initiative: Providing Core Services and Infrastructure, Neighborhood Integrity 2. Goal: Provide and maintain quality parks, facilities and urban landscaping. a. Strategic Initiative: Providing Core Services and Infrastructure, Neighborhood Integrity 3. Goal: Provide City cemetery spaces, grounds maintenance, and customer service. a. Strategic Initiative: Providing Core Services and Infrastructure, Neighborhood Integrity 4. Goal: Provide helpful, friendly, customer-oriented library services to Brazos County residents. a. Strategic Initiative: Providing Core Services and Infrastructure 5. Goal: Use the Recreation Fund to identify the costs and revenues associated with Sports, Instruction, Aquatics, the Southwood Community Center, and the Lincoln Recreation Center. a. Strategic Initiative: Providing Core Services and Infrastructure 6. Goal: Promote, solicit, and conduct tourism events to bring visitors to College Station. a. Strategic Initiative: Providing Core Services and Infrastructure, Neighborhood Integrity 7. Goal: Expand marketing to inform the public of the benefits of Parks and Recreation, emphasizing the Economic Impact of Parks, the Health and Wellness benefits, and the Quality of Life aspects. a. Strategic Initiative: Providing Core Services and Infrastructure, Neighborhood Integrity III. Key Departmental Issues & Needs and Potential Responses a. Issue: Maintain 7 acres of Parkland per 1,000 citizens i. Plan of Action: Purchase additional Community Parkland b. Issue: Provide high quality services to citizens 76 PARKS AND RECREATION DEPARTMENT STRATEGIC PLAN i. Plan of Action: Conduct citizen satisfaction surveys ii. Plan of Action: Maintain 90% park maintenance score on Park Facility Inspections c. Issue: Provide City cemetery spaces, grounds maintenance, and customer service. i. Plan of Action: Provide cemetery spaces (regular, infant, niche) ii. Plan of Action: Create Jewish Section within Cemetery d. Issue: Provide helpful, friendly, customer-oriented library services to Brazos County residents i. Plan of Action: Conduct program and facility surveys on Library Services ii. Plan of Action: Conduct/facilitate Library Services Audit e. Issue: The Recreation Fund will identify the costs and revenues associated with Sports, Instruction, Aquatics, the Southwood Community Center, and the Lincoln Recreation Center. i. Plan of Action: Adjust Program fee structure to help programs to meet Council per cent recovery policy in each Recreation Fund area f. Issue: Promote, solicit, and conduct tourism events to bring visitors to College Station. i. Plan of Action: Focus emphasis on Sports Tourism and hosting of a variety of tournaments and expanding special event offerings ii. Plan of Action: Construct and expand athletic facilities (synthetic fields) iii. Plan of Action: Strengthen relationships and facilitation of local leagues and sports organizations, and outside organizations such as the CVB iv. Plan of Action: Revise field use schedules to facilitate additional tournaments g. Issue: Expand marketing to inform the public of the benefits of Parks and Recreation, emphasizing the Economic Impact of Parks, the Health and Wellness benefits, and the Quality of Life aspects. i. Plan of Action: Update the Parks and Recreation website ii. Plan of Action: Produce three comprehensive Activity Guides per year, Work closely with Public Communications on marketing materials iii. Plan of Action: Produce monthly newsletters and information e-mails iv. Plan of Action: Utilize Rec-Trac data to target marketing opportunities 77 PARKS AND RECREATION DEPARTMENT STRATEGIC PLAN IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Population 98,171 101,001 105,000 # of parks 54 55 57 # acres of park land (total) 1,333.51 1,337.39 1,400 # acres of neigh. & comm. park land 671.85 677.57 751.72 # acres neigh. & comm. park land/1,000 Citizens 6.84 6.71 7.16 Customer Overall Satisfaction 90% 90% 90% Total Budget (including Library & SLA’s) $8,854,858 $8,886,267 $10,673,161 Total Revenues $ 1,221,234 $1,215,000 $1,242,950 Per Capita costs for services $77.76 $75.95 $89.81 Park maintenance inspection score 89% 90% 90% Library Visits 201,851 185,000 200,000 Library Circulation 386,031 340,000 350,000 Cemetery spaces sold 252 142 200 Columbarium Niches sold 70 42 50 Cemetery total burials 125 148 150 Sports Programs participants 12,607 16,150 16,000 Youth Sports % recovery 29.43% 32.51% 37.27% Adult Sports % recovery 60.87% 46.86% 40.62% Instruction programs participants 1,600 1,600 1,800 Instruction programs % recovery 34.59% 44.62% 44.09% Aquatics program participants 137,859 60,017 75,000 Aquatics programs % recovery 48.18% 45.26% 46.74% Recreation Centers participants 1,380 878 1,100 Recreation Centers % recovery 12.57% 14.06% 29.39% Recreation Fund Subsidy $2,796,740 $2,215,560 $2,275,381 Recreation Fund % recovery 26.9% 31.9% 29.08% 78 79 COLLEGE STATION LIBRARY CITY OF COLLEGE STATION City Manager Deputy City Manager Parks & Recreation Director Community Librarian 80 City of College Station Library Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Library 994,476$ 1,087,688$ 1,087,688$ 1,142,604$ 1,144,704$ 5.24% TOTAL 994,476$ 1,087,688$ 1,087,688$ 1,142,604$ 1,144,704$ 5.24% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits -$ -$ -$ -$ -$ N/A Supplies 1,988 1,322 1,322 1,333 3,433 159.68% Maintenance 1,573 2,007 2,007 2,087 2,087 3.99% Purchased Services 949,849 1,041,770 1,041,770 1,099,184 1,099,184 5.51% Capital Outlay 41,066 42,589 42,589 40,000 40,000 -6.08% TOTAL 994,476$ 1,087,688$ 1,087,688$ 1,142,604$ 1,144,704$ 5.24% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Library - - - - - N/A TOTAL - - - - - N/A Service Level Adjustments One-Time Recurring Total Polaris Phone System Server 2,100$ 2,100$ Library SLA Total 2,100$ -$ 2,100$ 81 PLANNING & DEVELOPMENT SERVICES CITY OF COLLEGE STATION City Manager Deputy City Manager Director Planning and Development Services Assistant Director Planning Greenways GIS Building Development Coordination City Engineer Transportation 82 City of College Station Planning and Development Services Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Administration 555,228$ 464,129$ 440,772$ 311,167$ 311,167$ -32.96% Civil Engineering 762,955 806,911 775,055 841,967 841,967 4.34% Building 536,359 534,199 527,190 617,034 617,034 15.51% Development Coordination 510,626 486,469 481,604 542,742 542,742 11.57% Code Enforcement *240,957 - - - - N/A Planning 562,919 821,865 817,306 584,951 684,951 -16.66% Neighborhood Services **81,696 - - - - N/A Transportation 106,311 116,838 112,274 107,664 107,664 -7.85% Greenways 95,830 119,275 96,354 121,286 121,286 1.69% Geographic Info. Services 52,148 70,190 63,592 63,523 63,523 -9.50% TOTAL 3,505,029$ 3,419,876$ 3,314,147$ 3,190,334$ 3,290,334$ -3.79% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 3,151,341$ 2,757,883$ 2,706,960$ 2,764,351$ 2,764,351$ 0.23% Supplies 66,562 72,890 63,683 75,768 75,768 3.95% Maintenance 49,503 48,312 41,913 49,126 49,126 1.68% Purchased Services 230,746 496,841 457,641 301,089 401,089 -19.27% Capital Outlay 6,877 43,950 43,950 - - -100.00% TOTAL 3,505,029$ 3,419,876$ 3,314,147$ 3,190,334$ 3,290,334$ -3.79% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Administration 4.00 4.00 3.00 2.00 2.00 -33.33% Civil Engineering 9.00 9.00 9.00 9.00 9.00 0.00% Building 7.00 7.00 7.00 8.00 8.00 14.29% Development Coordination 9.50 8.50 8.00 9.00 9.00 12.50% Code Enforcement *5.00 4.00 - - - N/A Planning 7.50 8.00 7.00 7.00 7.00 0.00% Neighborhood Services **1.00 1.00 - - - N/A Transportation 1.00 1.00 1.00 1.00 1.00 0.00% Greenways 1.00 1.00 1.00 1.00 1.00 0.00% Geographic Info. Services 1.00 1.00 1.00 1.00 1.00 0.00% TOTAL 46.00 44.50 37.00 38.00 38.00 2.70% Service Level Adjustments One-Time Recurring Total Neighborhood Plan Implementation 100,000$ -$ 100,000$ Planning and Development Services SLA Total 100,000$ -$ 100,000$ * Code Enforcement moved to Community Services in FY14. ** Neighborhood Services moved to Public Communications in FY14. 83 PLANNING AND DEVELOPMENT SERVICES STRATEGIC PLAN I. Mission Statement: Helping keep College Station a safe and prosperous community, with a special emphasis on creating places of lasting value that enrich people’s lives. Department Strategy: We will achieve our mission through: o Sound Management o Professional Planning o Thorough Project Review and Construction Inspections o Offering Assistance in Special Places (Neighborhoods, Districts, Corridors, etc.) to aid in maintaining their strength, vitality, and integrity II. Top Departmental Goals 1. Goal: Complete Comp Plan Five-Year Evaluation and Appraisal Report and begin implementation of identified action items a. Strategic Initiatives: Good Governance, Financially Sustainable City, Core Services and Infrastructure, Neighborhood Integrity, Diverse Growing Economy, and Improving Mobility 2. Goal: Complete New Zoning Districts in Compliance with the Comprehensive Plan a. Strategic Initiatives: Diverse Growing Economy and Neighborhood Integrity 3. Goal: Continue quality review and inspection of our built environment a. Strategic Initiatives: Good Governance, Financially Sustainable City, Core Services and Infrastructure, Neighborhood Integrity, Diverse Growing Economy, and Improving Mobility 4. Goal: Continue Implementation of Items Identified in P&DS Organizational Review a. Strategic Initiatives: Good Governance and Diverse Growing Economy 5. Goal: Implement CRW Software System a. Strategic Initiatives: Good Governance and Diverse Growing Economy III. Key Departmental Issues & Needs and Potential Responses a. Issue: Fill open positions in Planning, Engineering, and Building Divisions i. Plan of Action: Work with Human Resources to actively recruit and hire needed personnel b. Issue: Effectively manage increasing workload associated with new development i. Plan of Action: Implement new CRW software system ii. Plan of Action: Provide comprehensive training for new employees c. Issue: Continue implementation of the adopted Neighborhood, Corridor, and District Plans i. Plan of Action: Submit SLAs as part of FY ’15 budget process ii. Plan of Action: Request funding through the CIP process 84 PLANNING AND DEVELOPMENT SERVICES STRATEGIC PLAN d. Issue: Continue compliance with State and Federal mandates (ADA, Clean Water Act, etc) i. Plan of Action: Secure the services of a consultant to develop an ADA Transition Plan ii. Plan of Action: Submit new five-year storm water management plan to TCEQ by June 2014 IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Number of Neighborhood, Corridor, and District plans being implemented 6 6 6 Number of building permits issued 1,363 1,469 1,400 Number of development projects submitted (Planning) 361 496 450 Number of development permits issued (Engineering) 72 86 80 Projected Department annual expenditures at or below annual budget Yes Yes Yes Value of building construction permits issued* $212,658,889 $236,226,100 $250,000,000 *Figures are based on calendar year versus fiscal year. Value of permits issued for 2014 reflect permits issued between January to September 2014. 85 INFORMATION TECHNOLOGY CITY OF COLLEGE STATION City Manager Assistant City Manager IT Director Assistant IT Director GIS GIS Coordinator GIS Technician GIS Intern E-GOV Business Systems Manager Systems Analyst MIS Technology Services Coordinator Technology Services Specialist Lead Tech Services Specialist Technology Services Rep Network Analyst Network Admin Communications Communications Services Coordinator Senior Communications Technician Communications Technician Tech Admin Support Specialist Mail 86 City of College Station Information Technology Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Information Technology Administration 534,491$ 441,785$ 445,098$ 433,080$ 420,080$ -4.91% E-Government 90,668 95,182 95,879 77,417 57,317 -39.78% Geographic Information Services 173,462 190,545 187,327 194,842 194,842 2.26% Mail 99,431 94,194 92,501 88,412 88,412 -6.14% Technology Services*2,655,002 1,109,449 1,104,551 715,055 731,005 -34.11% Business Services*- 1,417,341 1,373,318 1,550,761 1,582,861 2.07% Network Services*- 322,631 320,026 351,654 448,354 27.50% Communication Services 718,155 737,658 741,613 818,009 818,009 10.89% TOTAL 4,271,209$ 4,408,785$ 4,360,313$ 4,229,230$ 4,340,880$ -1.54% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 2,206,544$ 2,267,356$ 2,219,644$ 2,284,824$ 2,284,824$ 0.77% Supplies 303,031 254,679 250,835 231,251 237,201$ -6.86% Maintenance 830,955 982,300 983,414 1,124,995 1,159,595$ 18.05% Purchased Services 457,938 489,607 482,706 540,163 581,263$ 18.72% Capital Outlay 472,741 414,843 423,714 47,997 77,997$ -81.20% TOTAL 4,271,209$ 4,408,785$ 4,360,313$ 4,229,230$ 4,340,880$ -1.54% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Information Technology Administration 5.00 5.00 3.00 3.00 3.00 0.00% E-Government 1.00 1.00 1.00 1.00 1.00 0.00% Geographic Information Services 2.25 2.25 2.25 2.25 2.25 0.00% Mail 1.25 1.25 1.25 1.25 1.25 0.00% Technology Services*15.00 15.00 9.00 9.00 9.00 0.00% Business Services*- - 6.00 6.00 6.00 0.00% Network Services*- - 3.00 3.00 3.00 0.00% Communication Services 6.00 5.00 5.00 5.00 5.00 0.00% TOTAL 30.50 29.50 30.50 30.50 30.50 0.00% Service Level Adjustments One-Time Recurring Total Internet Bandwidth Independent Path -$ 13,200$ 13,200$ SIEM Implementation 30,000 7,500 37,500 Network Maintenance Increase - 15,000 15,000 Equipment Maintenance Increase - 10,000 10,000 Council IPAD Replacement 5,950 - 5,950 Tyler OSDBA Services - 30,000 30,000 Information Technology SLA Total 35,950$ 75,700$ 111,650$ * (Business Services and Network Services) were created due to organizational restructuring. In FY14 the Management Information Services (MIS) division was renamed to Technology Services and 2 new divisions 87 INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN I. Mission Statement Provide leadership, process governance, architecture resources and expertise in developing, deploying and maintaining modern information technologies to improve government efficiency and effectiveness. II. Top Departmental Goals 1. Goal: Progress toward implementation of major enterprise systems, specifically the Enterprise Resource Planning System Replacement and the CAD/RMS system replacement a. Strategic Initiative: Financially Sustainable City b. Strategic Initiative: Core Infrastructure and Services 2. Goal: Completion of multi-year projects, specifically the Wireless Infrastructure Project and the Network & Data Security Upgrade a. Strategic Initiative: Core Infrastructure and Services 3. Goal: Provision of the infrastructure, policies, and procedures to support device agnostic mobile communications capability for employees. a. Strategic Initiative: Core Infrastructure and Services b. Strategic Initiative: Neighborhood Integrity 4. Goal: Continue substantial progress toward implementing the Information Technology Infrastructure Library (ITIL) framework a. Strategic Initiative: Core Infrastructure and Services III. Key Departmental Issues & Needs and Potential Responses a. Issue: Mobile workers cannot efficiently access business applications on the city network. i. Plan of Action: A CIP request has been submitted for the FY 15 budget to fund the infrastructure hardware and software that will permit city employees to access the city network and applications from the field, regardless of the mobile device they are using. b. Issue: The handling and storage of backup tapes for the Commvault backup system has been cumbersome and inefficient for the IT department. i. Plan of Action: New storage has been purchased that will allow for reallocation of current storage to be used for auxiliary data backup copies instead of tapes. This will completely eliminate the need to handle tapes and allow for quicker restores when needed. This action removes approximately one man- hour per week and eliminates the cost of replacement tapes and the tape library hardware. c. Issue: CSDC, the current Court’s software vendor for JEMS, is rolling out their new AMANDA courts software and have stated they intend to stop enhancements and support to the JEMS in the future. In addition, with the move to ICE and the new Police CAD/RMS system, there are some possible synergies to plan for the Courts 88 INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN software replacement in conjunction with the implementation of these two projects. There is currently a non-funded project, CIP CO1203, for this project. i. Plan of Action: Start investigation into Amanda and other Courts solutions, including visits to see different Courts products in production, if possible. d. Issue: The City Website was last updated in 2009. Newer technologies and functionality to provide better capability for staff and citizens exist. i. Plan of Action: Submit “Website Upgrade/Replacement Project” to the FY 16 CIP list of proposed projects. e. Issue: The City cannot easily manage or track IT security events or logs for compliance and/or forensic reasons. i. Plan of Action: Possible solutions will be tested and evaluated over the next year and a CIP item will be put in for the FY 16 budget f. Issue: The possibility of sensitive data loss exists on City laptops i. Plan of Action: Test full disk encryption solutions that can integrate with Active Directory integrations and offer a self-service password recovery option. If no free or open source solutions can be found that are a good fit for our environment, budget impact will evaluated and a solution proposed. g. Issue: City staff needs a single "address layer" shared across all departments that represents residents, customers, businesses, first responder incidents, service endpoints, and development. This is in response to the City implementing an Enterprise Resource Planning system and CAD/RMS replacement. i. Plan of Action: IT GIS is leading the process of combining existing layers and data from Planning, Police, Fire, and Utility Customer Service to create the needed address layer. This process includes creating a workflow for adding in new data points and working with the multiple ERP and CAD vendors to ensure that the solution is compatible with all systems. h. Issue: Hidden and buried fiber cable vaults inhibit the ability to effectively maintain, repair and run new fiber. i. Plan of Action: Identify hidden/buried cable vaults and raise to grade level. Contractor assistance will be requested as needed. Funding in IT Operations Budget is sufficient to support this effort. IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Critical System Up-time at or above 99.9% (excl planned downtime) 99.9 99.9% 99.9% Provide customer service to City Staff rated at Satisfied or Highly Satisfied on the Annual IT Customer Satisfaction Survey 85% N/A 85% Tech Plan annually aligned with Council Strategic Plan 100% 100% 100% 89 FISCAL SERVICES CITY OF COLLEGE STATION City Manager Assistant City Manager Assistant Finance Director Purchasing Municipal Court Budget & Financial Reporting Manager Budget Operations Financial Reporting Accounting/Treasury Operations Manager Accounting Operations Treasury Operations Utility Customer Service Manager Billing/Collections Meter Services 90 City of College Station Fiscal Services Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Fiscal Administration 235,349$ 265,897$ 309,522$ 305,152$ 305,152$ 14.76% Accounting / Treasury Operations 499,019 541,167 505,096 555,671 555,671 2.68% Purchasing 328,092 362,082 356,133 331,775 413,489 14.20% Budget and Financial Reporting 676,052 672,126 660,806 677,772 826,687 23.00% Municipal Court 1,058,609 1,079,702 1,066,945 1,066,403 1,072,676 -0.65% Judiciary 170,238 178,723 183,335 189,127 189,127 5.82% TOTAL 2,967,359$ 3,099,697$ 3,081,837$ 3,125,900$ 3,362,802$ 8.49% EXPENDITURES BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 2,567,971$ 2,621,010$ 2,599,811$ 2,681,633$ 2,836,495$ 8.22% Supplies 29,816 31,087 32,166 31,854 36,894 18.68% Maintenance 5,606 6,282 5,817 6,558 6,558 4.39% Purchased Services 362,642 402,148 417,547 405,855 482,855 20.07% Capital Outlay 1,324 39,170 26,496 - - -100.00% TOTAL 2,967,359$ 3,099,697$ 3,081,837$ 3,125,900$ 3,362,802$ 8.49% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Fiscal Administration 3.00 2.00 2.50 2.50 2.50 0.00% Accounting / Treasury Operations 8.00 6.00 7.00 7.00 7.00 0.00% Purchasing 4.00 4.00 4.00 4.00 5.00 25.00% Budget and Financial Reporting 5.00 8.00 7.00 7.00 8.00 14.29% Municipal Court 17.00 17.00 17.00 17.00 17.00 0.00% Judiciary 1.50 1.50 1.50 1.50 1.50 0.00% TOTAL 38.50 38.50 39.00 39.00 41.00 5.13% Service Level Adjustments One-Time Recurring Total Sworn Officer Pay Scale Adjustment (Warrant Officers)-$ 6,273$ 6,273$ Budget Analyst 2,520 71,395 73,915 Contract Administrator 2,520 79,194 81,714 ERP Process Documentation/Document Imaging 75,000 - 75,000 Fiscal Services SLA Total 80,040$ 156,862$ 236,902$ 91 FISCAL SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The Fiscal Services Department provides effective and efficient financial management services to internal and external customers. We promote and support fiscal responsibility through education and training, asset protection, accurate record keeping and reporting, quality purchasing practices and sound cash management through short and long range budget, financial and strategic planning. II. Top Departmental Goals 1. Goal: Finance will set a standard of excellence by providing timely and accurate financial information to our internal departments, citizens and business community. a. Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure 2. Goal: Municipal Court will ensure compliance with all federal and state laws and local ordinances while providing efficient, uniform and fair administration of Court business. a. Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure 3. Goal: Utility Customer Service will provide services including connecting water and electric meters, capturing utility consumption and providing accurate billing and efficient collection services for electric, water, sewer, sanitation and drainage. a. Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure 4. Goal: Successful ERP Implementation a. Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure 5. Goal: Review, and if necessary, enhance security at all locations including Finance Administration, Municipal Court and Utility Customer Service a. Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: ERP Project Implementation – Finance and Utility Customer Service i. Plan of Action: Implementation of the ERP system is getting underway and will utilize a great deal of the resources in the Fiscal Services Department Including Finance and Utility Customer Service over the next 18 months. There may be a need to add resources to successfully implement this project and meet the existing service levels in the department. b. Issue: Meeting current needs – Accounting Operations/Treasury/Financial Reporting/Budget/Purchasing i. Plan of Action: Consider the structure of the department to ensure all existing resources are being utilized to their fullest potential. Develop a succession plan for the department to ensure all required service needs can be met. 92 FISCAL SERVICES DEPARTMENT STRATEGIC PLAN c. Issue: Municipal Court Payment Options and Reporting i. Plan of Action: Municipal Court is preparing for a software change to replace the current credit card processing software. This will provide online inquiry and credit card processing in a more seamless manner. This change will improve customer service by allowing defendants to make full or partial payments via the online payment portal. There are also software interfaces that are anticipated that will make reporting easier. d. Issue: Finance Admin, Municipal Court, and Utility Customer Service Security i. Plan of Action: Review security needs in Fiscal Administration. Security at Municipal Court continues to be reviewed in an effort to keep all who come into Municipal Court as safe as possible. Review current security needs and options to improve security at Utility Customer Service. e. Issue: Utility Customer Service – Meeting service demands as the number of utility accounts continues to increase. i. Plan of Action: Review options for providing Meter Services including the option of outsourcing this service. Also continue to review the option of moving to AMI technology and the impacts that would have on service delivery. IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Receipt of Certificate of Excellence in Financial Reporting, Budget Presentation and Public Procurement. Received all 3 Received all 3 Receive all 3 Accounts Payable/Expenditures posted on the City website weekly. Yes Yes Yes Percent of City’s total expenditures handled through Fiscal Services with quotes, bids or proposals obtained whenever feasible. 95% 95.2% 95% Number of Municipal Court cases disposed by payment, deferred disposition or judicial hearing 26,667 24,748 26,500 Municipal Court case disposition rate. 92% 104.5%* 105%* Utility Customer Service – Percent of Utility payments processed by electronic means (EFT, automated check, website) 65% 62% 63% *Current goals of the Municipal Court include pursuing old cases for settlement, which puts the anticipated disposition rate about 100%. 93 GENERAL GOVERNMENT CITY OF COLLEGE STATION City Council Internal Auditor City Manager's Office Public Communications & Marketing Human Resources Community Services City Secretary Legal 94 City of College Station General Government Department Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Mayor & Council 45,770$ 31,501$ 31,357$ 32,389$ 32,389$ 2.82% City Secretary’s Office 448,265 465,479 465,189 460,038 460,038 -1.17% Internal Auditor 196,826 195,774 195,707 203,035 203,035 3.71% City Manager’s Office 771,607 1,009,827 877,450 1,056,499 1,056,499 4.62% Legal 878,319 965,879 962,165 976,958 1,003,458 3.89% Public Communications *594,021 714,525 678,590 759,119 878,235 22.91% Community Services - 381,740 346,474 436,513 513,220 34.44% Human Resources 570,613 699,067 634,171 671,009 804,009 15.01% TOTAL 3,505,421$ 4,463,792$ 4,191,103$ 4,595,560$ 4,950,883$ 10.91% EXPENDITURES BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 2,904,786$ 3,789,932$ 3,539,944$ 3,991,133$ 4,063,487$ 7.22% Supplies 130,125 214,111 202,481 168,292 185,667 -13.28% Maintenance 1,654 10,308 9,093 12,112 14,612 41.75% Purchased Services 442,761 425,441 415,585 424,023 663,117 55.87% Capital Outlay 26,095 24,000 24,000 - 24,000 0.00% TOTAL 3,505,421$ 4,463,792$ 4,191,103$ 4,595,560$ 4,950,883$ 10.91% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Mayor & Council - - - - - N/A City Secretary’s Office 5.50 5.50 5.50 5.50 5.50 0.00% Internal Auditor 2.00 2.00 2.00 2.00 2.00 0.00% City Manager’s Office 6.00 6.00 7.00 7.00 7.00 0.00% Legal 9.00 9.00 9.00 9.00 9.00 0.00% Public Communications 6.00 5.00 7.00 7.00 7.00 0.00% Community Services - - 5.50 5.50 6.50 18.18% Human Resources 6.00 7.00 7.00 7.00 7.00 0.00% TOTAL 34.50 34.50 43.00 43.00 44.00 2.33% Service Level Adjustments One-Time Recurring Total Legal Dept. Automated Case Management System 24,000$ 2,500$ 26,500$ Public Communications - Neighborhood Services Matching Grant Funds 15,000 - 15,000 Community Services Business Manager 2,325 74,382 76,707 Human Resources - Salary Survey 125,000 - 125,000 Human Resources - Operations Upgrade 8,000 - 8,000 General Government SLA Total 174,325$ 76,882$ 251,207$ *Included in the FY15 Approved Budget is $104,116 reallocated to Public Communications from funding of the Convention and Vistor's Bureau to be used towards advertising aimed at encouraging vistitors to the City of College Station. 95 CITY MANAGER’S OFFICE STRATEGIC PLAN I. Mission Statement The City Manager’s Office is responsible for administering the day-to-day operations of the city as well as implementing policy set by the City Council. II. Top Departmental Goals 1. Goal: Encourage and Promote professional development of CMO staff a. Strategic Initiative: Good Governance 2. Goal: Grow the Economic Development office/function a. Strategic Initiative: Good Governance b. Strategic Initiative: Diverse Growing Economy 3. Goal: Provide general oversight of the ERP Implementation a. Strategic Initiative: Good Governance 4. Goal: Provide general oversight over the FY15 Capital Improvement Program (CIP) Schedule a. Strategic Initiative: Good Governance b. Strategic Initiative: Core Services and Infrastructure 5. Goal: Manage relationships with governmental and community partners a. Strategic Initiative: Good Governance III. Key Departmental Issues & Needs and Potential Responses a. Issue: Continue to manage the growth of the city i. Plan of Action: Keep track and stay up-to-date on development trends b. Issue: Improve communication and coordination within the CMO i. Plan of Action: Implement standing meetings c. Issue: Keep track of legislative and judicial changes affecting municipal operations i. Plan of Action: Work closely with our state and federal legislative officials and with the Chamber’s Legislative Affairs Committee d. Issue: Implement the City Council’s strategic plan i. Plan of Action: Utilize departments and departmental strategic plans to make sure Council’s strategic initiatives are being implemented e. Issue: Manage the CIP i. Plan of Action: Keep track of development trends, major economic development projects, and internal needs to determine where CIP dollars can be best utilized f. Issue: Continuously improve city processes and operations i. Plan of Action: continually evaluate city operations, processes, and procedures to take advantage of efficiency gains 96 CITY MANAGER’S OFFICE STRATEGIC PLAN g. Issue: Engage with the citizenry i. Plan of Action: Administer a periodic citizens survey ii. Plan of Action: Better utilization of the “cmo@cstx.gov” email address h. Issue: Grow the economy and tax base i. Plan of Action: Continue to work with city staff, the CVB, and the RVP to exploit economic development opportunities i. Issue: Promote continuous improvement and learning i. Plan of Action: Encourage staff to participate and be active in TCMA, ICMA, TML, and other professional organizations j. Issue: Intergovernmental Relations i. Plan of Action: Continue to work cooperatively with Texas A&M and City of Bryan 97 CITY SECRETARY’S OFFICE STRATEGIC PLAN I. Mission Statement Our mission is to support, facilitate, and strengthen the City of College Station legislative process; maintain the integrity of the election process; and to exceed customer expectations through increased interaction, expanded services, technological improvements and continuous learning. II. Top Departmental Goals 1. Goal: Assist the State in the development of the new Texas Electronic Vitals Events Registrar (TxEVER) project for implementation in 2015 a. Strategic Initiative: Good Governance 2. Goal: Increase city-wide understanding of the City’s retention policy and relating the TSLAC schedules to individual departments a. Strategic Initiative: Good Governance 3. Goal: Improve digitization across all departments and software platforms a. Strategic Initiative: Good Governance 4. Goal: Implement Legistar city-wide for all Boards and Commissions a. Strategic Initiative: Good Governance III. Key Departmental Issues & Needs and Potential Responses a. Issue: With the implementation of a new remote system for Vitals records, staff must be adequately trained on Vitals Statistics processes. i. Plan of Action: Increase budget dollars allocated to training. ii. Plan of Action: Actively search out training opportunities with the State, and establish an aggressive schedule for cross-training. iii. Plan of Action: Continue to support and maintain good relationships with outside entities, such as hospitals, funeral homes, county, state and other Registrars throughout the state. b. Issue: Community growth is increasing the number of birth and death records and the requisite workload related to timely recording. i. Plan of Action: Make sure the necessary staff, processes, and procedures are in place to handle c. Issue: 50% of departmental requests for records destruction have some form of deficiency related to inaccurate information, classification, or description of records. i. Plan of Action: Reduce the percentage of deficient requests through training tailored to each departments needs. d. Issue: Duplication of records throughout the City due to a lack of understanding of who holds the record copy. i. Plan of Action: Create schedules for each department to assist with the understanding of what is their record and what is not. 98 CITY SECRETARY’S OFFICE STRATEGIC PLAN e. Issue: Departmental reluctance to utilize Laserfiche as their records management solution i. Plan of Action: Regardless of the software used to generate the record, integrate imaging with software capabilities (primarily Laserfiche) to capture records and store them ii. Plan of Action: Implement destruction schedules for physical records after examining procedure and appropriate safeguards to ensure quality control and compliance with state statutes IV. Key Performance Indicators (KPIs) Division 2013 2014 2015 Goal % of time agenda packets ready for Council the Friday before the meeting 100% 100% 100% % of time draft minutes are submitted for Council review within one business day of the meeting 100% 100% 100% % of time City records are scanned and indexed into Laserfiche within two days of receipt 100% 100% 100% % of time open records requests are responded to within 10 days 100% 100% 100% % of time Death certificates are provided within 1 day of request & Abstracts of Death are provided no later than the 10th of the month 100% 100% 100% % of time maintain less than 1% of errors with Vitals 100% 100% 100% 99 INTERNAL AUDIT OFFICE STRATEGIC GOAL I. Mission Statement Provide an independent, objective audit and attestation activity designed to add value and improve city operations. II. Top Departmental Goals 1. Goal: Collections of delinquent accounts audit a. Strategic Initiative: Good governance, financial sustainability 2. Goal: Non-payroll checks made to employees audit a. Strategic Initiative: Financial sustainability 3. Goal: Illegitimate purchases audit a. Strategic Initiative: Good governance, financial sustainability 4. Goal: Fees audit a. Strategic Initiative: Good governance, financial sustainability, core services 5. Goal: Compensation audit a. Strategic Initiative: Good governance, financial sustainability III. Key Departmental Issues & Needs and Potential Responses a. Issue: Potential fraud discovered. If a potential fraud is discovered other audit work will need to be put on hold in order to investigate this fraud. This could potentially lead us to not completing all of our assigned audits. i. Plan of Action: If a potential fraud is discovered, we will limit the scope on our remaining audits so that we can still complete all assigned audits and still at least audit all of the major areas of risk. b. Issue: Audits take longer than expected i. Plan of Action: If audits take longer than expected and we fall behind schedule, we will limit the scope on our remaining audits so that we can still complete all assigned audits and still at least audit all of the major areas of risk. c. Issue: Audits have become increasingly large and time-intensive i. Plan of Action: We plan to begin dividing our audits into multiple mini-audits. For example, the recently completed library audit could have been divided into three smaller audits rather than one massive audit. This will help focus audit work and will hopefully improve timeliness without degrading quality. IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Percentage of annual audit plan completed 100% 100% 100% Percentage of audit recommendations accepted 100% 95% 100% Ratio of professional certifications to employees 1.8 2 2 100 CITY ATTORNEY’S OFFICE STRATEGIC PLAN I. Mission Statement With the highest level of integrity, the City Attorney’s Office seeks to provide quality municipal legal services to the City and its elected and appointed officials and employees to assist the City with accomplishing its goals and serving the community effectively. II. Top Departmental Goals 1. Goal: Manage internal workloads efficiently a. Strategic Initiative: Financially Sustainable City b. Strategic Initiative: Good Governance 2. Goal: Retain capable attorneys, legal assistants and staff a. Strategic Initiative: Good Governance 3. Goal: Meet increasing departmental demands for legal services a. Strategic Initiative: Good Governance 4. Goal: Foster improved communications with departments a. Strategic Initiative: Good Governance 5. Goal: Transition to paperless practice a. Strategic Initiative: Sustainable City III. Key Departmental Issues & Needs and Potential Responses a. Issue: Inefficient filing system and storage i. Plan of Action: Acquire and implement automated case management program b. Issue: Need for compensation to meet current market conditions i. Plan of Action: Explore with HR the potential for a citywide professional pay plan to include attorneys ii. Plan of Action: Modify legal staff job descriptions to reflect technical or paraprofessional work actually being performed c. Issue: Specialized training for attorneys and staff to meet departmental needs i. Plan of Action: Develop training plan for each legal employee and allocate sufficient funds for training d. Issue: Increased jury trial and plea dockets and statutory discovery requirements in municipal court i. Plan of Action: Work with municipal court staff and judge to identify and improve processes e. Issue: Need for technology to conduct legal meetings, legal proceedings and specialized training i. Plan of Action: Acquire and implement technology to address all identified needs 101 CITY ATTORNEY’S OFFICE STRATEGIC PLAN f. Issue: Need to develop effective contacts and relationships with member of the local bar i. Plan of Action: Develop permanent contacts with the District Attorney’s Office and County Attorney’s Office through the Police Legal Advisor and Municipal Prosecutor ii. Plan of Action: Be involved with professional organizations g. Issue: Improved office security i. Plan of Action: Review and implement various security measures h. Issue: Reconfigure current office space to meet increased work needs i. Plan of Action: Develop preliminary plans for workspace modifications IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Number of requests for legal services 182 338 350 Number of open records requests handled 448 456 450 Number of hours attending continuing legal education 160 138 120 Number of public meetings served 64 60 60 Number of trials held in municipal court 67 59 60 Number of cases resolved without trial (plea agreements, dismissals) 2,629 2,588 2,600 Number of claims/lawsuits resolved 27 18 20 Number of easements prepared 81 55 60 Number of real estate contracts prepared 62 45 50 Number of contracts prepared or reviewed 260 238 250 Number of ordinances/resolutions prepared or reviewed 81 104 100 Leadership roles in professional organizations 5 2 4 102 PUBLIC COMMUNICATIONS DEPARTMENT STRATEGIC PLAN I. Mission Statement The Public Communications Office strives to present information in truthful, transparent and authentic ways that encourage engagement and build trust. This vision is best summarized by: We care. We listen. We respond. II. Top Departmental Goals 1. Elevate the image of the City of College Station a. Strategic Initiatives: All 2. Expose a wide variety of audiences to city messaging a. Strategic Initiatives: All 3. Create opportunities for improved customer service and engagement a. Strategic Initiatives: All III. Key Departmental Issues, Needs and Potential Responses a. Issue: A lack of skilled personnel exists to handle all city graphic and web design needs i. Plan of Action: Add one FTE funded through Hotel Occupancy Tax ii. Plan of Action: Divide project workload appropriately between two designers b. Issue: Decentralized communication results in less-effective community engagement i. Plan of Action: Add Neighborhood Services back under Public Communications ii. Plan of Action: Coordinate messaging to and from residents and students iii. Plan of Action: ID engagement tools for citizens, customers and strategic partners c. Issue: Limited and inefficient space for Public Communications staff and supplies i. Plan of Action: Consult with Facilities to determine optional configurations d. Issue: Develop a plan to effectively utilize Educational & Governmental Funds i. Plan of Action: Determine multi-year broadcast equipment needs ii. Plan of Action: Determine multi-year video production project list e. Issue: There is no plan or strategy for implementing mobile technologies for citizens i. Plan of Action: Meet with IT staff to develop a clear strategy and plan ii. Plan of Action: Engage other city departments to identify needs and priorities iii. Plan of Action: Bring proposals to City Manager and City Council 103 PUBLIC COMMUNICATIONS DEPARTMENT STRATEGIC PLAN IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Number of positive news stories strategically pitched to media 280 213 240 Media satisfaction survey results 93% 98% 98% Number of proactive 101 sessions to explain complicated issues 2 1 1 Increase number of social media likes, followers, views, shares, etc. Yes Yes Yes 104 COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The mission of the Community Services Department is to facilitate partnerships and leverage public and private resources that promote and preserve a community with strong and safe neighborhoods; decent and affordable housing; reliable infrastructure; cost-effective public services; and attractive community amenities that enhance the tax- base and improve the quality of life for all citizens of College Station. II. Top Departmental Goals 1. Goal: Manage the City’s CDBG & HOME grant programs a. Strategic Initiative: Financially Sustainable City 2. Goal: Increase safe and affordable housing opportunities a. Strategic Initiative: Neighborhood Integrity 3. Goal: Rehabilitate and improve streets, sidewalks, and other infrastructure in income- eligible neighborhoods a. Strategic Initiative: Core Services and Infrastructure 4. Goal: Continue responsive code enforcement and expand proactive code enforcement throughout the City a. Strategic Initiative: Neighborhood Integrity 5. Goal: Manage the Northgate District, including maintenance of non-parking assets, providing efficient parking operations, and an annual analysis of the Northgate Parking Fund a. Strategic Initiative: Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: Develop sufficient staffing structure for new Community Services Department i. Plan of Action: SLA for additional staffing for FY15 b. Issue: Development of 2015 Annual Action Plan and 2016 – 2020 Consolidated Plan i. Plan of Action: Effectively manage decreasing resources ii. Plan of Action: Seek qualified interns to assist with planning process c. Issue: Engage and expand partnerships to effectively serve the target population of the grant programs i. Plan of Action: Provide technical assistance and program monitoring to funded and non-funded health and human service providers ii. Plan of Action: Expand partnerships with non-profit and for-profit affordable housing providers iii. Plan of Action: Promote Fair Housing through public awareness initiatives 105 COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN d. Issue: Encourage financial education for the target population i. Plan of Action: CD staff will participate in a local collaboration to increase local opportunities for financial education and financial coaching ii. Plan of Action: Promote public awareness through participation in Financial Literacy Month activities e. Issue: Expand proactive code enforcement activities i. Plan of Action: SLA for increased code resources for FY 15 f. Issue: Promote SeeClickFix to community to empower residents to take care of and improve their neighborhoods i. Plan of Action: SLA for Staff Assistant position to support SeeClickFix and code enforcement staff for FY 15 g. Issue: Continue to engage the Northgate District stakeholders i. Plan of Action: Continue regular meetings and correspondence with Northgate District Association (NDA) ii. Plan of Action: Work with Economic Development staff to determine various options and present information to NDA regarding the formation of some type of management district, as requested by the NDA h. Issue: There is a need to review the current equipment that manages parking on the surface lot due to inconsistent service with existing system i. Plan of Action: Review and evaluate the current equipment i. Issue: The bollards at Lodge and Patricia installed with the Pedestrian Safety Improvement project do not function properly and increase the risk of a staff member or citizen being injured i. Plan of Action: Pursue the replacement of the bollards j. Issue: The NDA has requested that the area cleaned under the janitorial services contract be expanded i. Plan of Action: Review budget and provide additional services as able while maintaining spending within the current budget ii. Plan of Action: Utilize Community Service Worker program to address some of the additional services, ie. cleaning the University Drive Sidewalk IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Number of housing assistance activities completed 66 82 113 Number of residents receiving home buyer/financial education 26 85 80 Number of Public Facility activities completed 1 1 8 Number of code compliance cases initiated 8,578 8,331 9,250 NG Revenue vs NG Expenditures $1,234,330/ $1,059,044 $1,349,237/ $1,047,665 $1,409,778/ $1,424,185 106 HUMAN RESOURCES/RISK MANAGEMENT DEPARTMENT STRATEGIC PLAN I. Mission Statement It is the mission of the human resources department to be a strategic partner in developing, implementing and supporting programs and processes that add value to the City of College Station and its employees, to ensure the effective recruitment, retention, productivity and engagement of its employees and to support the safety and welfare of our employees, citizens and customers. II. Top Departmental Goals 1. Goal: Align with Departments to Recruit, Retain & Engage employees to effectively serve the citizens of College Station a. Strategic Initiative: Core services & infrastructure 2. Goal: Transition HR processes, as needed to support the successful implementation of key initiatives (i.e. Benefits Enrollment system, ERP), and reviewing current processes and procedures to ensure they are effective and easy to access, utilizing electronic workflows whenever possible. a. Strategic Initiative: Core services & infrastructure 3. Goal: Continued and enhanced design, delivery and implementation of employee development initiatives to support City strategies, departmental and individual goals. a. Strategic Initiative: Core Services & infrastructure 4. Goal: Develop and report on key metrics to measure HR/RM’s impact on the City’s strategic goals, including those related to loss prevention, incidents and injuries, employment satisfaction, recruiting, retention and development a. Strategic Initiative: Core Services & Infrastructure 5. Goal: Oversee the planning and implementation of a Comprehensive Salary & Structure Review (FY15) a. Strategic Initiative: Core Services & Infrastructure III. Key Departmental Issues & Needs and Potential Plan of Actions: a. Issue: Lack of functional office space i. Plan of Action: Remodel/relocate City Hall space ii. Plan of Action: Relocation to other owned/leased space b. Issue: Increased number of retirements, and resignations organization-wide, resulting in migration of knowledge, skill and gap in organizational history i. Plan of Action: Address a succession planning strategy to address gaps ii. Plan of Action: Develop additional mentoring and pipeline hiring for addressing future positions c. Issue: Increasing number of employee incidents, including performance issues, accidents, absenteeism and productivity concerns i. Plan of Action: Reinforce current policies and expectations 107 HUMAN RESOURCES/RISK MANAGEMENT DEPARTMENT STRATEGIC PLAN ii. Plan of Action: Develop strategy for each department in partnership with senior management for review and Plan of Action: iii. Plan of Action: Add position to focus on safety prevention & strategies d. Issue: HR team support to organization is undergoing transition, with organizational changes, resulting in need to identify, develop and enhance team support needed in the organization. i. Plan of Action: Continued development and training for new and tenured staff ii. Plan of Action: Refocus efforts to ensure right level of support is provided to employees, managers and senior leaders (i.e. customer service, issue resolution and communication) iii. Plan of Action: Ensure appropriate levels of staffing to support increasing staff numbers, complexity of issues and organizational needs e. Issue: Increasing number of legislative changes.---Understanding and supporting legislative changes at the Federal & State levels, such as Affordable Care Act, to ensure City remains in compliance to changes required, has knowledge of the impacts to these changes, and helps organization align practices and procedures accordingly i. Plan of Action: Stay in alignment with requirements of the ACA law ii. Plan of Action: Increase knowledge and education related to legislative concerns related to HR, Risk & Safety issues IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Training & Development Classes Held (Internal) 16 25 20 Safety Training Classes (doesn’t include NHO) 59 55 50 Number of Inspections conducted 5 3 3 Recruiting – Avg time to fill open position -- 48 45 New Hire Process/Full Orientation 11 10 10 Subrogation Collection P/C $145,408.70 W/C $4,732.79 P/C & W/C $207,000 $15,000 108 109 Debt Service Fund The City’s basic debt management policies are explained in the Financial Policy Statements included in Appendix F in this document. The City continues to review its debt management policies and to address the particular concerns and needs of the citizens. The City strives to only issue debt to meet capital needs. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. State law in Texas sets the maximum ad valorem tax rate, including all obligations of the City, for a home rule city, such as College Station, at $2.50 per $100 valuation. The approved FY15 tax rate to finance general governmental services, including debt service, is 45.2500 cents per $100 of valuation. The approved FY15 debt service portion of the tax rate is 19.3053 cents per $100 of valuation. This FY15 debt service portion of the tax rate is the same as the FY14 debt service portion of the tax rate. Current policy is to maintain at least 8.33% of annual appropriated expenditures as the Debt Service Fund balance at fiscal year-end. The fund is in compliance with that policy. The most recent debt issued by the City of College Station has earned ratings* from Moody’s and Standard & Poor’s as shown below: Bond Type Standard & Poor's Moody's General Obligation AA+Aa2 Utility Revenue A+Aa2 Certificates of Obligation AA+Aa2 Revenues in the Debt Service Fund are projected to increase in FY15 by 5.18% from the FY14 revised budget. A portion of this is due to the transfer in of funds from the Memorial Cemetery Fund to cover a portion of the debt service payment related to the construction of the Memorial Cemetery. The FY15 total debt service payment for the Memorial Cemetery is $788,384. In FY15, one-third of this debt service, $262,795, will come from the Memorial Cemetery Fund and two-thirds of the payment will come from the Debt Service Fund. FY14 was the first year that a portion of the Memorial Cemetery debt service payment was covered by the Memorial Cemetery Fund. The portion of the debt service to be covered by the Memorial Cemetery Fund is forecasted to increase in future years, but the Memorial Cemetery Fund will continue to be monitored in future years to ensure that this can be supported. For FY15, the ad valorem tax collections are projected to increase by 4.72%. Total revenues projected to pay on the City’s existing debt in FY15 are estimated to be $12,898,180. Total expenditures out of the Debt Service Fund are estimated to be $13,252,308. Of that total, budget for the General Obligation (GO) and Certificates of Obligation (CO) debt service expenditure is $13,202,308. In November of 2008, voters approved $76,950,000 in GOB authorization for streets, traffic, a new fire station, the Library expansion project, and parks and recreation projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In FY14, $13,690,000 in General Obligation debt was issued and $12,045,000 in CO debt for General Government Capital projects was issued. The amount of debt issued in FY14 is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for capital projects. Each year, an analysis is done to determine what resources are needed and if refunding and call options are available and in the best interest of the City. It is not known at this time whether refunding will be done in FY15. The following section contains a schedule of requirements and a summary of requirements for all GOBs and COs. The detailed information for each individual GOB and CO is found in Appendix H. The schedule of requirements and the individual detailed information for all Utility Revenue Bonds are also found in Appendix H. There is a projected 11% decrease in the FY15 ending fund balance when compared to the FY14 year-end ending fund balance. This is due to an increase in the anticipated debt service payments in FY15. * The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade” debt issue is BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grade" is Bbb. 110 City of College Station Debt Service Fund Summary 10/27/14 4:42 PM FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14-FY15 Beginning Fund Balance 3,802,443$ 3,433,255$ 3,433,255$ 3,205,515$ 3,205,515$ REVENUES - Ad Valorem Taxes 11,604,087$ 12,041,492$ 11,959,000$ 12,610,135$ 12,610,135$ 4.72% Investment Earnings 22,183 25,034 25,000 25,250 25,250 0.86% Transfers - 196,058 196,058 262,795 262,795 34.04% Proceeds/Long Term Debt 6,206,174 - - - N/A Total Revenues 17,832,444$ 12,262,584$ 12,180,058$ 12,898,180$ 12,898,180$ 5.18% Total Funds Available 21,634,887$ 15,695,839$ 15,613,313$ 16,103,695$ 16,103,695$ 2.60% EXPENDITURES & TRANSFERS Debt Service 11,992,520$ 12,349,455$ 12,357,798$ 13,202,308$ 13,202,308$ 6.91% Agent Fees, Other Costs 154,660 50,000 50,000 50,000 50,000 0.00% Advance Refunding 6,054,452 - - - - N/A Total Operating Expenses/Transfers 18,201,632$ 12,399,455$ 12,407,798$ 13,252,308$ 13,252,308$ 6.88% Increase in Fund Balance (369,188)$ (136,871)$ (227,740)$ (354,128)$ (354,128)$ Measurement Focus Increase (Decrease -$ Ending Fund Balance 3,433,255$ 3,296,384$ 3,205,515$ 2,851,387$ 2,851,387$ Ad Valorem Taxes 97.77% Investment Earnings 0.20% Transfers 2.04% Debt Service Fund ‐Sources Debt Service 99.62% Agent Fees, Other Costs 0.38% Debt Service Fund ‐Uses 111 DEBT SERVICE SUMMARY OF REQUIREMENTS CERTIFICATES OF OBLIGATION & GENERAL OBLIGATION BONDS ALL SERIES FY 2014-2015 GENERAL OBLIGATION BONDS ISSUE - PRINCIPAL GENERAL DEBT ASSOCIATED PARKING ENTERPRISE ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTE WATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED TOTAL G.O. Series 2006 295,000$ -$ -$ -$ -$ -$ 295,000$ G.O. Series 2006 Refunding 1,580,000 - - - - - 1,580,000 G.O. Series 2007 120,000 - - - - - 120,000 G.O. Series 2008 340,000 - - - - - 340,000 G.O. Series 2009 130,000 - - - - - 130,000 G.O. Series 2009 Refunding 455,000 410,000 - - - - 865,000 G.O. Series 2010 725,000 - - - - - 725,000 G.O. Series 2010 Refunding 1,260,000 - 255,000 1,105,000 955,000 - 3,575,000 G.O. Series 2011 195,000 - - - - - 195,000 G.O. Series 2012 125,000 - - - - - 125,000 G.O. Series 2012 Refunding 560,000 - 450,000 - 185,000 - 1,195,000 G.O. Series 2013 270,000 - - - - - 270,000 G.O. Series 2013 Refunding 381,195 - 230,000 315,000 135,000 68,805 1,130,000 G.O. Series 2014 (Estimated) 415,000 - - - - - 415,000 G.O. Series 2014 Refunding (Est) - - - - - - - TOTAL PRINCIPAL 6,851,195$ 410,000$ 935,000$ 1,420,000$ 1,275,000$ 68,805$ 10,960,000$ ISSUE - INTEREST G.O. Series 2006 20,234$ -$ -$ -$ -$ -$ 20,234$ G.O. Series 2006 Refunding 186,025 - - - - - 186,025 C.O. Series 2007 94,206 - - - - - 94,206 G.O. Series 2008 278,768 - - - - - 278,768 G.O. Series 2009 112,683 - - - - - 112,683 G.O. Series 2009 Refunding 62,900 56,375 - - - - 119,275 G.O. Series 2010 494,856 - - - - - 494,856 G.O. Series 2010 Refunding 346,350 - 94,850 388,500 335,400 - 1,165,100 G.O. Series 2011 10,700 - - - - - 10,700 G.O. Series 2012 116,806 - - - - - 116,806 G.O. Series 2012 Refunding 277,400 - 218,450 - 98,175 - 594,025 G.O. Series 2013 325,619 - - - - - 325,619 G.O. Series 2013 Refunding 237,217 - 103,000 141,325 13,825 883 496,250 G.O. Series 2014 (Estimated)535,678 - - - - - 535,678 G.O. Series 2014 Refunding (Est) 341,266 - 231,944 193,581 122,420 7,254 896,465 TOTAL INTEREST 3,440,708$ 56,375$ 648,244$ 723,406$ 569,820$ 8,137$ 5,446,690$ TOTAL PAYMENT 10,291,903$ 1 466,375$ 2 1,583,244$ 2 2,143,406$ 2 1,844,820$ 2 76,942$ 2/3 16,406,690$ 1. This portion of the General Obligation Bond (GOB) debt will be paid out of the debt service fund. 2. The bonds for the projects in these funds were originally issued as Certificates of Obligation (CO's). When the CO's were refunded, all refunded bonds were reissued as GO bonds as a cost saving measure. To have reissued as both GO bonds and CO bonds would have resulted in increased debt issuance costs. The Utility portion of the GO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the GO debt will be paid out of the debt service fund, but one-third of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund. ISSUE - PRINCIPAL GENERAL DEBT ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTE WATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED BVSWMA, INC. ASSOCIATED TOTAL C.O. Series 2006 290,000$ -$ -$ -$ 120,000$ -$ 410,000$ C.O. Series 2007 90,000 - - - 30,000 - 120,000 C.O. Series 2008 135,000 270,000 280,000 90,000 270,000 - 1,045,000 C.O. Series 2009 165,000 570,000 355,000 - 20,000 240,000 1,350,000 C.O. Series 2010 75,000 95,000 - 10,000 - - 180,000 C.O. Series 2011 - 170,000 - 110,000 - - 280,000 C.O. Series 2012 - 295,000 110,000 220,000 - - 625,000 C.O. Series 2013 - 295,000 - 70,000 - - 365,000 C.O. Series 2014 (Estimated) 715,000 260,000 200,000 350,000 - - 1,525,000 TOTAL PRINCIPAL 1,470,000$ 1,955,000$ 945,000$ 850,000$ 440,000$ 240,000$ 5,900,000$ ISSUE - INTEREST C.O. Series 2006 26,975$ -$ -$ -$ 1,025$ -$ 28,000$ C.O. Series 2007 73,742 - - - 21,126 - 94,868 C.O. Series 2008 84,548 229,151 235,704 75,279 230,875 - 855,557 C. O. Series 2009 12,024 417,569 245,666 - 18,415 163,910 857,584 C. O. Series 2010 4,768 64,963 - 7,688 - - 77,419 C.O. Series 2011 - 118,870 - 77,562 - - 196,432 C.O. Series 2012 - 250,381 93,769 187,738 - - 531,888 C.O. Series 2013 - 301,644 - 73,100 - - 374,744 C.O. Series 2014 (Estimated)449,966 342,301 254,206 445,823 - - 1,492,296 TOTAL INTEREST 652,023$ 1,724,879$ 829,345$ 867,190$ 271,441$ 163,910$ 4,508,788$ TOTAL PAYMENT 2,122,023$ 1 3,679,879$ 2 1,774,345$ 2 1,717,190$ 2 711,441$ 3 403,910$ 4 10,408,788$ 1. This portion of the Certificates of Obligation (CO) debt will be paid out of the debt service fund. 2. The Utility portion of the CO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the CO debt will be paid out of the debt service fund, but one-third of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund. 4. Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) associated debt will be paid out of the Sanitation Fund, but funds for the debt service payment will be transferred into the Sanitation Fund from BVSWMA, Inc. CERTIFICATES OF OBLIGATION BONDS 112 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY 15 8,660,398$ 4,279,115$ 12,939,513$ 106,927,898$ FY 16 8,437,500 4,035,072 12,472,572 98,267,500 FY 17 8,552,500 3,713,126 12,265,626 89,830,000 FY 18 7,775,000 3,384,104 11,159,104 81,277,500 FY 19 7,035,000 3,067,653 10,102,653 73,502,500 FY 20 7,315,000 2,753,811 10,068,811 66,467,500 FY 21 6,447,500 2,454,566 8,902,066 59,152,500 FY 22 6,335,000 2,175,836 8,510,836 52,705,000 FY 23 6,662,500 1,884,641 8,547,141 46,370,000 FY 24 6,575,000 1,584,607 8,159,607 39,707,500 FY 25 5,672,500 1,310,359 6,982,859 33,132,500 FY 26 5,290,000 1,071,497 6,361,497 27,460,000 FY 27 4,515,000 863,942 5,378,942 22,170,000 FY 28 4,290,000 680,188 4,970,188 17,655,000 FY 29 3,340,000 521,648 3,861,648 13,365,000 FY 30 3,190,000 387,719 3,577,719 10,025,000 FY 31 1,855,000 280,056 2,135,056 6,835,000 FY 32 1,940,000 192,975 2,132,975 4,980,000 FY 33 1,780,000 105,688 1,885,688 3,040,000 FY 34 1,260,000 31,500 1,291,500 1,260,000 *Includes total of General Debt Associated GO/CO Bonds and New Memorial Cemetery Associated GO/CO Bonds (less $262,795 portion that is being funded by Memorial Cemetery Fund). GOB & CO SERIES ALL DEBT SERVICE FUND SUPPORTED* SCHEDULE OF REQUIREMENTS DEBT SERVICE $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 FY 15FY 17FY 19FY 21FY 23FY 25FY 27FY 29FY 31FY 33DEBT SERVICE FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 113 Economic Development Fund The Economic Development Fund is utilized to account for funds that are to be used for business attraction and retention. This fund is prepared on the modified accrual basis of accounting. Using this method, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies in Appendix F-1. Revenue for the Economic Development Fund is collected from the General Fund. The approved funding level for FY15 is $375,000. Investment earnings of $1,000 are also included. The Economic Development Fund expenditure budget is comprised of “Cash Assistance” payments to various business prospects. This assistance is aimed at providing prospective businesses with start-up resources and provides existing businesses the opportunity to expand operations. A total of $429,254 is projected in the FY15 Approved Budget for cash assistance. Sahara Realty Group (University Town Center) will be eligible for an incentive payment of $374,254 in FY15 upon completion of all phases of the buildings. Reynolds & Reynolds will be eligible for an incentive payment of $55,000 each year through FY17. To receive payment, they must maintain a property valuation of $24,000,000 per year and annual payroll of at least $18,000,000 per year. The FY15 budget includes $55,000 for this payment. If uncommitted at year-end, these funds will contribute to the fund balance carried over from year to year. This flexibility allows the City to recruit new and existing business, and ensures that College Station has a diverse and vibrant economy. Total approved expenditures for FY15 are $514,254. There is a projected 42.17% decrease in the FY15 fund balance when compared to the FY14 year-end estimated fund balance due to the proceeds from the sale of First Street Property that were received in FY14. On January 13, 2014, the proceeds from the sale of the First Street property were received from Asset Plus. The Economic Development Fund proceeds from the sale were $322,208. Organization FY14 Year End Est. FY15 Approved TIPS $ 250,000 $ - Northgate Radakor 693,900 - University Town Center - 374,254 Reynolds & Reynolds 45,000 55,000 Total $ 988,900 $ 429,254 Economic Development Cash Assistance 114 City of College Station Economic Development Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING BALANCE 720,707$ 598,841$ 598,841$ 327,836$ 327,836$ REVENUES Operating transfers General Fund 300,000$ 400,000$ 400,000$ 375,000$ 375,000$ -6.25% Proceeds from Sale of First Street Property - - 322,208 - - N/A Investment Earnings 3,472 1,514 1,000 1,000 1,000 -33.95% Total Revenues 303,472$ 401,514$ 723,208$ 376,000$ 376,000$ -6.35% Total Funds Available 1,024,179$ 1,000,355$ 1,322,049$ 703,836$ 703,836$ -29.64% EXPENDITURES & TRANSFERS Cash Assistance 290,000$ 998,900$ 988,900$ 429,254$ 429,254$ -57.03% Professional Services 29,243 - - - - N/A Medical District Consulting 105,000 50,000 - 50,000 50,000 0.00% Other 1,096 - 5,313 15,000 15,000 N/A Contingency - - - 20,000 20,000 N/A Total Operating & Transfers 425,339$ 1,048,900$ 994,213$ 514,254$ 514,254$ -50.97% Increase/Decrease in Fund Balance (121,867)$ (647,386)$ (271,005)$ (138,254)$ (138,254)$ Measurement Focus Increase (Decrease)1$ Ending Fund Balance 598,841$ (48,545)$ 327,836$ 189,582$ 189,582$ Cash Assistance 83.47% Medical District Consulting 9.72%Other 2.92% Contingency 3.89% Economic Development Fund - Uses General Fund 99.73% Invest. Earnings 0.27% Economic Development Fund - Sources 115 City of College Station Efficiency Time Payment Fee Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Beginning Fund Balance 48,901$ 53,337$ 53,337$ 56,161$ 56,161$ REVENUES Efficiency Time Payment Fees 7,202$ 8,131$ 6,659$ 6,359$ 6,359$ -21.79% Interest Earnings 217 120 165 214 214 78.33% Total Revenues 7,419$ 8,251$ 6,824$ 6,573$ 6,573$ -20.34% EXPENDITURES Operating Expenditures 2,983$ 4,000$ 4,000$ 4,160$ 4,160$ 4.00% Total Expenditures 2,983$ 4,000$ 4,000$ 4,160$ 4,160$ 4.00% Increase (Decrease) in Fund Balance 4,436$ 4,251$ 2,824$ 2,413$ 2,413$ -43.24% Measurement Focus Increase (Decrease)-$ Ending Fund Balance 53,337$ 57,588$ 56,161$ 58,574$ 58,574$ Efficiency Time Payment Fees 96.74% Interest Earnings 3.26% Efficiency Time Payment Fee Fund - Sources Operating Expenditures 100.00% Efficiency Time Payment Fee Fund - Uses The Efficiency Time Payment Fee Fund can be used to improve the efficiency of the administration of justice in College Station. The City retains ten percent of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved revenues in FY15 total $6,573. Approved expenditures in FY15 include $4,160 for the printing and distribution of collection notices,as well as for the purchase of software to interface with Texas Department of Transportation (TxDOT). 116 City of College Station Chimney Hill Fund Fund Summary 1/3/1900 0:00 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING BALANCE 1,793,044$ 1,548,228$ 1,548,228$ 1,799,521$ 1,799,521$ REVENUES Rents and Royalties 466,878$ 410,327$ 373,224$ 34,194$ 34,194$ -91.67% Proceeds from Sale of Chimney Hill -$ -$ -$ 7,500,000 7,500,000 N/A Investment Earnings 6,916 4,421 4,872 368 368 -91.68% Total Revenues 473,794$ 414,748$ 378,096$ 7,534,562$ 7,534,562$ 1716.66% Total Funds Available 2,266,838$ 1,962,976$ 1,926,324$ 9,334,083$ 9,334,083$ 375.51% EXPENDITURES & TRANSFERS Facilities Maintenance 71,511$ 80,000$ 80,000$ 6,667$ 6,667$ -91.67% Property Taxes 47,099 48,983 46,803 - - -100.00% Transfers Out 600,000 - - 9,327,416 9,327,416 N/A Debt Service - - - - - N/A Total Operating Expenses & Trsf 718,610$ 128,983$ 126,803$ 9,334,083$ 9,334,083$ 7136.68% Increase/Decrease in Fund Balance (244,816)$ 285,765$ 251,293$ (1,799,521)$ (1,799,521)$ -729.72% Measurement Focus Increase (Decrease)-$ Ending Fund Balance 1,548,228$ 1,833,993$ 1,799,521$ -$ -$ Rents and Royalties 0.46% Sale of Chimney Hill 99.54% Chimney Hill Fund - Sources Facilities Maintenance 0.07% Transfers Out 99.93% Chimney Hill Fund -Uses This fund is prepared on the modified accrual basis of accounting. Using this method, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies Appendix F-1. In FY09, Hotel Tax Funds were used toward the purchase of the Chimney Hill property for the purpose of building a convention center. In FY11, Council determined that it no longer intends to construct a convention center on the purchased property and the property was put up for sale. Council approved the purchase & sale agreement of the Chimney Hill property between the City, Research Valley Partnership, and PM Realty Group on December 12, 2013 for the purchase price of $7.5 million. In FY15, the property has been sold and the proceeds from the sale of the property, as well of the balance of the Chimney Hill Fund, will be transferred to the Hotel Tax Fund. A total of $9,327,416 is included in the approved budget for this transfer. 117 Governmental Capital Improvement Project Budgets On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs for which funding authorization exists. The program is divided into several sections depending on the services provided and the funding source. Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The City only has legal authority to issue General Obligation (GO) debt after a successful citizen referendum. GO debt is debt that obligates the City to repay the issue with ad valorem tax revenues. The City uses GO debt for the acquisition and development of parks and recreation facilities; rights-of-way acquisition; construction and reconstruction of streets; and for public buildings such as City offices, libraries, fire stations and other general use facilities. The most recent General Obligation bond election was held in November of 2008. Voters approved $76,950,000 in General Obligation Bond (GOB) authorization to be issued over 7 years for streets, traffic, and fire station projects, the Library expansion project, and parks projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In FY14, the City issued $13,690,000 in GOB debt for various General Government capital projects. Mobility projects for which GOB debt was issued included $3,760,000 for the Lick Creek Hike and Bike Trail project, $2,750,000 for phase II of the University Drive Pedestrian Improvements project and $1,100,000 for traffic signal projects. GOB debt was also issued in FY14 for Parks and Recreation projects. These included $220,000 for the Neighborhood Park Revolving Fund, $2,045,000 for the Lick Creek Nature Center, and $3,315,000 for the Lincoln Center Addition. In addition, $500,000 was issued for the design of the Larry J. Ringer Library expansion project. The City has statutory authority, and City Council policy allows for the use of non-voter authorized debt instruments such as Certificates of Obligation and Contract Obligations (generally referred to as COs). City Council policy allows the City to use such instruments for capital items such as the following:  The purchase and replacement of major computer systems and other technology-based items that have useful lives of not more than ten years.  The purchase and replacement of major equipment items such as fire-fighting equipment. The City has, however, developed policies and procedures to provide almost all of this equipment without issuing debt.  The purchase of land and development of land for economic development uses.  Over the past 7 years, at the recommendation of the City’s financial advisors, the City has issued COs in lieu of Utility Revenue Bonds (URB’s), for the Electric, Water and Wastewater utilities. In FY14, the City issued $12,045,000 in CO debt for General Government projects. This included $2,050,000 that was issued for the Rock Prairie Road East Rehabilitation from Stonebrook to W.D. Fitch; $1,980,000 was issued for the Rock Prairie Road Widening West project; $2,000,000 was issued for the Luther Street Rehabilitation project; $410,000 for the Graham Road Rehabilitation project; $200,000 for the design phase of the Francis Drive Rehabilitation project; and $300,000 for the design of U-Turns at University Drive and State Highway 6. The City also issued CO debt in FY14 for several technology projects. This included $3,325,000 for the Enterprise Resource Planning (ERP) system replacement, $240,000 for the Electronic Storage System, and $1,540,000 for the Computer Aided Dispatch/Records Management System (CAD/RMS) Replacement. 118 An additional $26,650,000 in CO debt was issued in FY14 for Utility projects. Prior to FY08, URB debt had been used for the Utility projects. However, based on the recommendations from the City’s financial advisors, CO debt has been issued for utility projects from FY08 forward . In FY14, $8,750,000 was issued for Electric projects, $6,500,000 was issued for Water projects and $11,400,000 was issued for Wastewater projects. It is anticipated that the amount of debt issued in FY14 will cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for capital projects. GOVERNMENTAL CAPITAL PROJECTS Below are descriptions of the governmental capital projects included in the FY15 Approved Budget. The funds expended on these projects are considered significant and non-routine. STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS Street Rehabilitation Projects In FY15, funds in the amount of $5,824,217 are estimated to be spent on Street Rehabilitation projects. Included in this amount is the Cooner Street Rehabilitation project. This project includes the rehabilitation of paving and water and wastewater lines along Cooner Street. The project will include new asphalt pavement, curb, gutter and storm drainage. The majority of the funding for the $1,203,000 Streets portion of the budget for this project will come from Community Development Block Grant (CDBG) funds. The balance of the budget will come from Barron Road Widening Phase II authorization. In addition, $1,764,828 is estimated to be spent in FY15 for the Rehabilitation of Rock Prairie Road from Stonebrook Drive to W.D. Fitch Parkway. This project is for the pavement rehabilitation of two sections of Rock Prairie Road between Stonebrook Drive and William D. Fitch Parkway. The roadway will be reconstructed with widened pavement and will include a shoulder adjacent to the travel lane. This project will be funded primarily with COs issued in FY14. Estimates have also been included for the design and construction of the Luther Street Rehabilitation project and the design of the Munson Street Rehabilitation project. It is anticipated that funding for the Luther and Munson Street Rehabilitation projects will come from several sources. A portion of the funding will come from proceeds from a Fire Department ladder truck that was sold in FY12. A portion of the funding for the replacement ladder truck came from the budget balances of street and transportation projects. These projects had been funded with CO debt and it was legally permissible to use the balance on the purchase of the ladder truck. As a portion of the funding for the replacement ladder truck originated from the budget balances of street projects, the proceeds from the sale of the truck that was sold will now be used to fund a portion of the cost of these two street rehabilitation projects. In addition, $1,000,000 of the funds needed for the Munson and Luther Rehabilitation projects will come from the anticipated Health Science Center Parkway budget balance. The bids for this project came in more favorable than expected and a portion of the budget is available for use on the rehabilitation projects. The budget for the Health Science Center Parkway originated from Barron Road Phase II authorization. It is anticipated that the balance of the funds needed for the two rehabilitation projects will come from CO debt issued in FY14 and estimated to be issued in FY16. In addition, estimates have been included in FY15 for the Graham Road Rehabilitation project. This project is for the rehabilitation of Graham Road between Longmire and Dove Crossing due to sub-grade issues that have caused roadway to significantly shift. A portion of the funding for this project was transferred from the General Fund and the balance will be CO debt issue. Also included in the FY15 budget is an estimate for the design of the Francis Drive Rehabilitation project. This project is planned for two phases – from Glenhaven to Munson and from Munson to Walton. It is anticipated that the project will be designed in FY15 and constructed in FY16. A portion of the funding for this project was transferred from the General Fund and the balance will be CO debt issue. Street Extension Projects The FY15 estimate for Street Extension projects is $3,617,114. Included in this is an estimate of $100,000 for Oversize Participation (OP) projects that may arise throughout the fiscal year. These funds are used for building increased capacity on the streets that are being constructed by developers. These OP funds reflect assessments expected to be received as a result of the Holleman Extension project. It is estimated that $500,000 in assessments will be received as the area adjacent to Holleman Drive develops. As a significant portion of the Holleman Extension project budget was funded using OP funds, the received assessments will be earmarked for future OP projects. These funds will not be available for expenditure until they are received. Also included in the FY15 estimate is $631,877 for the Extension of Eisenhower Street from Ash Street to Lincoln Avenue. This project is for the construction of a two-lane major collector with center turn lane from Ash 119 Street to Lincoln Avenue on existing City-owned property. Funding for this project is budgeted to come from General Funds that will be transferred into the Streets Capital Improvement Projects Fund. The FY15 estimate includes several projects on Rock Prairie Road. An estimate of $214,000 is included for the continued land acquisition effort related to the Rock Prairie Road East Widening project. These funds will be used for design and right-of-way acquisition costs related to the future widening of Rock Prairie Road East. Construction funds are not included in the project budget. Also included is an estimate of $2,054,754 for the construction of Widening of Rock Prairie Road West project. This project is for the reconstruction of Rock Prairie Road from approximately State Highway 6 to Longmire. This project will improve the capacity of this street segment and align additional travel lanes with the future reconfigured Rock Prairie Road overpass. A portion of the budget for this project came from the balance of the Victoria Avenue Extension project, a portion from the balance of the Tauber and Stasney Rehabilitation project and it is anticipated that the remaining portion will come from COs issued in FY14. In addition, funds have been estimated related to the Rock Prairie Road Bridge Widening project. The City of College Station designed the bridge widening and TxDOT is constructing the project. The construction of the bridge is in progress. The bridge will be widened to six lanes with U-Turn lanes constructed at the north and south ends of the existing bridge. The bridge will include a 10 foot wide multi-use path and a 14 foot wide outside travel lane. In addition, acceleration/deceleration lanes will be added along the frontage roads. The design was paid for by the City of College Station using the remaining unallocated Barron Road Widening Phase II authorization (2008 GOB). The construction will be paid for by TxDOT using Proposition 12 funds received from the State that must be used on bridges and overpasses. Lastly, $560,000 is projected in FY15 for design work on the Barron Road East/Lakeway Extension project. This project will extend Barron Road from State Highway 6 East at the existing Barron Road to a future intersection with the extension of Lakeway Drive. The Barron Road extension will be combined with the Lakeway Drive extension. Street TxDOT Projects Funds have been included in the budget for the design of two projects that may be eligible in the future for TxDOT funding. The first of these two projects is for the Design of U-Turns at State Highway 6 and FM 60. This project will provide design funds for the future construction of U-Turns at the interchange in order to increase capacity and improve mobility. The design of this project is estimated to be $600,000. A portion of the budget ($250,000) for this project came from the unrestricted funds that were transferred in FY13 from the Wolf Pen Creek TIF Fund to the Streets Capital Improvement Projects Fund for use on capital projects. An additional $50,000 came from the balance of the Bird Pond Rehabilitation project and $300,000 of the budget is anticipated to come from CO debt issued in FY14. The second project is for the Design of Raised Medians along University Drive. This project is for the construction of raised medians and the installation of other pedestrian improvements from Eisenhower to Tarrow. The design of this project is estimated to be $240,000, with a FY15 estimate of $139,509. Funding for a portion of the budget for this project came from the balance of the Discovery Drive Extension project and a portion came from the remaining unallocated Barron Road Widening Phase II authorization. Also included in the FY15 estimate is $123,953 for the College Main Plaza Improvements project. This phase of the project is for improvements that are needed to the bollard system. Traffic Projects The FY15 Approved Budget includes an estimated $2,093,114 for traffic projects throughout the City. This includes $269,000 for the upgrade of the signal at 2818/Southwood. This project is for the replacement of the traffic signals at the FM 2818 (Harvey Mitchell Parkway) and Southwood Drive intersection and includes pedestrian facility upgrades. Also included in the estimated expenditures for traffic projects is $400,660 for future signal projects that may be needed as determined by the results of a traffic warrant study that was completed in FY14. The most significant traffic project to be included in the FY15 Approved Budget is the Intelligent Transportation System (ITS) Master Plan. In 2013, a ITS Master Plan was developed in order to provide an evaluation status of the Traffic Division and identify any deficiencies in technology such as signal controllers and central system software that are at the end of their useful lives. The estimate of $1,423,454 that is included in FY15 is for the first phase of a five-year ITS implementation plan. It is anticipated that CO debt will be issued for the capital costs of this project that are included in the CIP. 120 Sidewalk and Trail Projects The City of College Station has worked over the years to ensure adequate transportation infrastructure is constructed for pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways Master Plan. In FY15, $2,934,847 is estimated to be spent on the construction of the Lick Creek Hike and Bike Trail. This project is for the construction of sidewalk improvements and a hike and bike trail along Lick Creek between Creek View Park on Eagle Avenue and Lick Creek Park. The trail and improved sidewalks will connect residential neighborhoods and CSISD property. In addition, $810,000 is estimated to be spent toward the design and construction of Phase II of the University Drive Pedestrian Improvements project. This project consists of implementing the remaining phases (2 through 5) of the Pedestrian Improvements on University Drive. The project is designed to improve pedestrian safety in the Northgate area of College Station while preserving vehicular mobility. The improvements included in the project will ultimately extend from College Main to South College Avenue. The first phase of the project will extend from College Main to Nagle Street. Sidewalk Improvement projects estimated for FY15 include the construction of Sidewalks on Guadalupe Drive. This project is for the design and construction of a sidewalk on one side of Guadalupe Drive from Langford Street to Nueces Drive. The project was identified in the Bicycle, Pedestrian and Greenways Master Plan and is also an ADA request. Also included is an estimate of $275,906 for the construction of Sidewalk Improvements on Langford Street. This project is for the reconstruction of an existing sidewalk on one side of Langford Street from Haines Drive to Guadalupe Drive. This project was also an ADA request. In addition, a number of sidewalk projects will be completed using Community Development Block Grant Funds (CDBG). These projects are described in more detail in the CDBG section of this budget document. PARKS AND RECREATION CAPITAL PROJECTS In FY15, expenditures in the amount of $5,417,793 are estimated for Parks and Recreation capital improvement projects. Included is $105,600 for Field Redevelopment projects. A portion of the funds will be used for replacement and repairs to numerous athletic facilities and parks throughout the City. The funds for these projects are collected from the fees paid by players and teams from both City leagues and outside user groups. The funds are used to pay for replacement items and facility upgrades at City athletic facilities. An estimated expenditure in the amount of $300,000 is included for the purchase of park land throughout the City as part of the Neighborhood Parks Revolving Fund project. These funds are used for acquiring properties for neighborhood parks in Park Land Zones that do not have sufficient funds to use to purchase the land in advance of development. As the development occurs and funds get contributed, the Park Land Zones will reimburse the Neighborhood Parks Revolving Fund so more park land can be purchased. By purchasing land ahead of development, the City is able to acquire land that is more suitable for neighborhood parks and at a lower cost than may be available after development occurs. In FY09 and FY11, funds from the Neighborhood Parks Revolving Fund project were used to purchase park land in Northgate, which is in Park Land Zone 1. At that time, Park Land Zone 1 did not have sufficient funds to purchase the land. As recent development has occurred in Northgate, contributions have been received in Park Land Zone 1 for the purchase of neighborhood park land. As the purchase of the Park Land has already occurred with funds from the Neighborhood Parks Revolving Fund, $300,000 will be transferred into the Parks Capital Improvement Projects Fund from Park Land Zone 1 to reimburse the Neighborhood Parks Revolving Fund for funds that were expended previously on the park land in Northgate. The Parks and Recreation staff is currently exploring options for the next Neighborhood Park Revolving Funds park land purchase. In addition, $3,811,999 has been included for the construction of the Lincoln Center Addition. This project is for the expansion of the Lincoln Center building to include additional space for programming and storage. Funds in the amount of $1,063,000 are included to be used toward the construction of the Lick Creek Nature Center. This center, to be built at Lick Creek Park, will serve as an informational education center for visitors who want to learn more about the park. Lastly, $121,000 has been included for the installation of pre-fabricated Restrooms and for remaining items to be completed at the site at the Wolf Pen Creek Festival Site. The restrooms will serve the festival site. GENERAL GOVERNMENT AND CAPITAL EQUIPMENT CAPITAL PROJECTS General government and capital equipment projects are planned assets that have value to more than one specific area of City operations. The two main divisions within this category are public facilities and technology projects. In public facilities, $886,207 is the estimated FY15 expenditure for the design of the Library Expansion project. The next phase of the project will be for consulting services that will better define the project scope. 121 The FY15 Approved Budget also includes a projected expenditure of $4,186,000 for technology projects. Included is $74,076 for the Fiber Optic Infrastructure project. This project will support the installation of fiber optic cable to continue expansion of the City's network to new buildings and facilities, and to permit the connection of existing facilities that are not currently on the network. An estimate of $1,106,570 has been included in the budget for the needs analysis and implementation work related to the public safety CAD/RMS (Computer Aided Dispatch/Records Management System) Replacement project. This project is for the replacement of all software and hardware based systems managing the information resources of the College Station Police Department. The acquisition of a newer and more enhanced system will allow for a more efficient and productive department; as well as provide the opportunity to accomplish more robust and advanced tasks. The total budget for this project is $2,250,000 and funding for this project will come from several sources. These sources include debt in the amount of $430,766 that remains from what was issued previously for a New City Hall. The use of these funds is limited, but they may be used toward this project. In addition, a portion of the balance of the Radio System Replacement project and the balance of the E-Mail and File System Migration project will also be used to fund the project. In addition, CO debt in the amount of $1,540,000 was issued FY14 for the remaining needed budget. Funds in the amount of $2,997,840 are estimated for the Enterprise Resource Planning (ERP) System Replacement project. This project is for the replacement of the City’s primary financial and management software system. The project is anticipated to occur in several phases over the course of several years. The total project estimate is $5,185,000. Funding for this project will come from a number of sources. CO debt in the amount of $3,325,000 was issued in FY14 for the project and the balance will come from the General Fund and from the enterprise funds that will be benefitting from the project. ADDITIONAL O&M COSTS The FY15 Approved Budget includes a number of governmental capital projects that have been recently completed and have added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will continue to be impacted by capital projects as they come on line. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process (i.e. for additional personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e. additional budget for utility costs). Departments are expected to consider the impact of current and planned capital improvement projects on operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial forecasting. The FY15 Approved Budget includes $301,343 for new O&M costs related to General Government CIP projects anticipated to be completed in FY14 and FY15. Street projects for which O&M budget has been included in the budget include Jones Butler Extension, the Health Science Center Parkway projects, and the Teleworks Upgrade project. Budget has also been included for the several traffic signal projects including the signal that is expected to be installed at Wellborn Road and F&B Road and the pedestrian signal upgrades at Holleman and Eleanor. O&M costs have also been estimated for the ITS Master Plan project. The FY15 O&M associated with the ITS Master Plan project is related primarily to maintenance of the system. The budget for this O&M was included as an SLA item for FY15. Also included in the FY15 Approved Budget is budget for the O&M costs associated with the completion of the East District Maintenance Shop that was part of the Parks and Recreation capital projects. This includes maintenance and utility costs needed for the expanded facility. Budget has also been included in the FY15 Approved Budget for maintenance costs associated with the ERP System Replacement project. This estimate will be refined as the project proceeds. In addition to the budget included for FY15, O&M estimates are included in the financial forecasts for projects that are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the 122 estimated O&M costs associated with the governmental capital projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may also be made to delay projects for which O&M funding does not exist. 123 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 13 - 14 FY 14 - 15 NUMBER AMOUNT THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:7,860,589$ 18,530,538$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (03 GOB)-$ -$ GENERAL OBLIGATION BONDS (08 GOB)4,450,000 - CERTIFICATES OF OBLIGATIONS 4,330,000 - INTRAGOVERNMENTAL TRANSFERS 2,393,861 1,744,491 INTERGOVERNMENTAL TRANSFERS 187,020 - INVESTMENT EARNINGS 25,000 60,000 OTHER 100,000 100,000 SUBTOTAL ADDITIONAL RESOURCES 11,485,881$ 1,904,491$ TOTAL RESOURCES AVAILABLE 19,346,470$ 20,435,029$ STREET REHABILITATION PROJECTS 1/3 COONER STREET REHAB ST1201 1,203,000 1,203,000 - - 4 ROCK PRAIRIE RD E REHAB (STONEBROOK TO FITCH)ST1301 2,170,000 240,000 1,930,000 - 4 LUTHER STREET REHABILITATION ST1401 2,220,000 - 300,000 1,920,000 3/4 MUNSON STREET REHABILITATION ST1402 1,450,000 1,000,000 - - */4 GRAHAM RD REHABILITATION ST1421 720,000 - 306,000 414,000 */4 FRANCIS DRIVE REHABILITATION PH I ST1419 1,115,000 - 176,063 48,750 */4 FRANCIS DRIVE REHABILITATION PH II ST1420 700,000 - 103,459 56,541 CLOSED PROJECTS SUBTOTAL 2,443,000$ 2,815,522$ 2,439,291$ STREET EXTENSION PROJECTS 2 OVERSIZE PARTICIPATION (OP)ST0519 266,416 266,416 - - ** OP (HOLLEMAN ASSESSMENT)ST1204 500,000 100,000 - - 2 BRIDGEWOOD PH I OP ST1425 226,000 226,000 - - *EISENHOWER STREET EXT (LINCOLN TO ASH)ST1403 681,831 - 75,000 606,831 3 BARRON RD IMP - SH40 TO WP PARKWAY ST1422 325,000 303,927 - ROCK PRAIRIE ROAD PROJECTS - 2 ROCK PRAIRIE RD EAST - DESIGN & ROW ST0417 2,854,000 2,854,000 - - 3 ROCK PRAIRIE RD WEST ROW ST1025 740,000 740,000 - - 4 ROCK PRAIRIE ROAD WEST WIDENING ST1304 2,407,427 427,427 1,980,000 - 3 ROCK PRAIRIE RD BRIDGE WIDENING DESIGN ST1118 567,000 567,000 - - BARRON ROAD PROJECTS - 3 BARRON ROAD EAST/LAKEWAY ST1101 15,135,000 1,310,000 - 190,000 CLOSED PROJECTS SUBTOTAL 6,794,770$ 2,055,000$ 796,831$ STREET TXDOT PROJECTS 4 DESIGN OF U-TURNS AT SH 6 AND FM 60 ST1305 600,000 600,000 - - 5 DESIGN OF RAISED MEDIANS AT UNIVERSITY ST1306 240,000 240,000 - - COLLEGE MAIN PLAZA IMP ST1113 794,010 692,000 - 102,010 CLOSED TXDOT PROJECTS 107,333 SUBTOTAL 1,532,000$ 107,333$ 102,010$ BUDGET APPROPRIATIONS 124 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES FY 12-13 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 ACTUAL FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 12,114,922$ 13,537,316$ 18,530,538$ 3,536,886$ 1,107,893$ 966,594$ 481,750$ 58,250$ -$ -$ -$ -$ -$ -$ -$ -$ 6,525,000 7,610,000 - 15,455,000 2,835,000 - - - - 6,940,000 - 4,580,000 1,450,000 - - - 930,262 1,548,745 1,744,491 24,489 17,325 23,100 10,086 - 111,604 289,030 - - - - - - 49,307 40,000 60,000 40,000 10,000 5,000 2,500 2,500 11,767 223,660 100,000 100,000 132,879 - - - 7,627,940$ 16,651,435$ 1,904,491$ 20,199,489$ 4,445,204$ 28,100$ 12,586$ 2,500$ 19,742,862$ 30,188,751$ 20,435,029$ 23,736,375$ 5,553,097$ 994,694$ 494,336$ 60,750$ 61,272 57,524 25,674 1,058,530 - - - - - - 18,377 386,795 1,764,828 - - - - - - - 203,260 2,016,740 - - - - - - - 110,000 165,000 1,175,000 - - - - - - 105,828 614,172 - - - - - - - 107,407 117,406 890,187 - - - - - - 72,459 87,541 540,000 - - - - 1,569,440 96,495 61,272$ 1,645,341$ 1,107,918$ 5,824,217$ 2,605,187$ -$ -$ -$ -$ - - 266,416 - - - - - - - - - 100,000 100,000 100,000 100,000 100,000 - - - 226,000 - - - - - - - - 49,954 631,877 - - - - - - - 325,000 - - - - - - 1,395,846 138,526 271,000 214,000 334,629 499,999 - - - 133,420 28,139 578,441 - - - - - - - - 352,673 2,054,754 - - - - - 300,689 134,828 75,000 56,483 - - - - - 51,335 25,049 260,000 560,000 11,258,500 2,980,116 - - - 2,302,114 3,855,607 1,881,290$ 2,628,656$ 6,260,091$ 3,617,114$ 11,693,129$ 3,580,115$ 100,000$ 100,000$ -$ - - - 600,000 - - - - - - 981 99,510 139,509 - - - - - - - 4,000 123,953 - - - - - 44,095 218,670 -$ 45,076$ 322,180$ 863,462$ -$ -$ -$ -$ -$ PROJECTED EXPENDITURES 125 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 13 - 14 FY 14 - 15 NUMBER AMOUNT THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS TRAFFIC PROJECTS 3 NEW TRAFFIC SIGNAL PROJECTS (2008 GOB)ST1027 1,016,818 - 21,160 714,500 3 SIGNAL @ WELLBORN/F&B ST1031 280,000 280,000 - - 3 SIGNAL UPGRADE - 2818/SOUTHWOOD ST1414 300,000 - 45,000 - 3 TX/UNIVERSITY TRAFFIC SIGNAL RECONST ST1415 400,000 231,158 168,842 - 4 ITS MASTER PLAN ST1501 4,575,000 - - 1,500,000 2 TRAFFIC SIGNAL COMMUNICATIONS ST0411 66,855 66,855 - - *INTERSEC IMP - HOLLEMAN/ELEANOR ST1404 40,644 - 40,644 - *INTERSEC IMP - GEORGE BUSH @ TIMBER/BIZZELL ST1405 64,072 - 64,072 - CLOSED PROJECTS 149,500 SUBTOTAL 578,013$ 489,218$ 2,214,500$ SIDEWALKS & TRAILS 3 TX AVENUE SIDEWALKS ST1424 122,356 122,356 - - 3 LICK CREEK HIKE AND BIKE TRAIL ST1104 4,410,000 4,410,000 - - 3 UNIVERSITY DR PEDESTRIAN IMP Ph II ST1206 7,055,000 1,492,000 5,563,000 - *BIKE/PEDESTRIAN IMP GEORGE BUSH/DEXTER ST1406 17,061 - 17,061 - *GUADALUPE DR SIDEWALK IMPROVEMENTS ST1407 142,772 - 142,772 - *LANGFORD ST SIDEWALK IMPROVEMENTS ST1408 342,544 - 50,000 292,544 *NORMAND DRIVE SIDEWALKS ST1418 73,000 - 73,000 - CLOSED PROJECTS SUBTOTAL 6,024,356$ 5,845,833$ 292,544$ CAPITAL PROJECTS SUBTOTAL 17,372,139$ 11,312,906$ 5,845,176$ OTHER - - DEBT ISSUANCE COSTS 40,000 - GENERAL & ADMIN. CHARGES 359,428 370,211 TOTAL EXPENDITURES 11,712,334$ 6,215,387$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:7,634,136$ 14,219,642$ Funded with General Funds to be transferred in to the Streets Capital Projects Fund. Estimated $500,000 to be received through future assessments related to Holleman Extension project. Funds will not be available for expenditure until they are received. Funded through CDBG Funds. Indicates projects funded through 2003 G.O. Bond Authorization Indicates projects funded through 2008 G.O. Bond Authorization Funded with Certificates of Obligation (CO) debt or a combination of CO debt and budget balance from closed projects Funded with budget balance from completed projects * ** 1 2 3 4 5 126 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES FY 12-13 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 ACTUAL FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 PROJECTED EXPENDITURES - - - 400,660 616,158 - - - - - - 280,000 - - - - - - - - 31,000 269,000 - - - - - - - 400,000 - - - - - - - - - 1,423,454 1,631,128 896,388 337,944 286,086 - 27,555 - 39,300 - - - - - - - - 40,644 - - - - - - - - 64,072 - - - - - - 719,978 526,126 27,555$ 719,978$ 1,381,142$ 2,093,114$ 2,247,286$ 896,388$ 337,944$ 286,086$ -$ - - 122,356 - - - - - - 84,900 179,753 1,210,500 2,934,847 - - - - - 46,608 168,126 202,386 810,000 5,827,880 - - - - - - 17,061 - - - - - - - - 33,500 109,272 - - - - - - - 66,638 275,906 - - - - - - - 73,000 - - - - - - 283,113 468,742 131,508$ 630,992$ 2,194,183$ 4,130,025$ 5,827,880$ -$ -$ -$ -$ 2,101,625$ 5,670,043$ 11,265,514$ 16,527,932$ 22,373,482$ 4,476,503$ 437,944$ 386,086$ -$ 1,965 3,271 - - - - - - 6,745 30,000 - 30,000 10,000 - - - 342,132 359,428 370,211 225,000 100,000 75,000 50,000 50,000 6,020,885$ 11,658,213$ 16,898,143$ 22,628,482$ 4,586,503$ 512,944$ 436,086$ 50,000$ (184,661) 13,537,316$ 18,530,538$ 3,536,886$ 1,107,893$ 966,594$ 481,750$ 58,250$ 10,750$ 127 GENERAL GOVERNMENT PARKS AND RECREATION PROJECTS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 13 - 14 FY 14 - 15 NUMBER AMOUNT THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:5,470,336$ $5,470,336 ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (2008 GOB)2,715,000$ -$ CERTIFICATES OF OBLIGATIONS - - INTERGOVERNMENTAL TRANSFERS - - INTRAGOVERNMENTAL TRANSFERS 400,000 300,000 INVESTMENT EARNINGS 5,000 15,000 OTHER 78,000 81,600 SUBTOTAL ADDITIONAL RESOURCES $3,198,000 $396,600 TOTAL RESOURCES AVAILABLE $8,668,336 $5,866,936 PARK PROJECTS *FIELD REDEVELOPMENT PK0300 ANNUAL - 190,500 1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,000,000 1,000,000 400,000 310,000 1 LINCOLN CENTER ADDITION PK1213 4,285,000 1,070,000 360,000 2,855,000 1 EAST DISTRICT MAINTENANCE SHOP REP PK1101 1,000,000 1,000,000 - - 1 LICK CREEK NATURE CENTER PK1102 2,495,000 2,495,000 - - 2 WOLF PEN CREEK RESTROOMS/MISC WP1401 200,000 - 200,000 - ** CLOSED PROJECTS CAPITAL PROJECTS SUBTOTAL 1,150,500$ 3,165,000$ MISCELLANEOUS - - DEBT ISSUANCE COST 15,000 - GENERAL & ADMIN. CHARGES 32,700 32,996 TOTAL EXPENDITURES 1,198,200$ 3,197,996$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:7,470,136$ 2,668,940$ *Project funded with Field Redevelopment fees from field users **FY14 Closed Projects includes balance of PK1001 - Beachy Central Pk Improvements ($19,236) 1 Indicates projects funded through 2008 G.O. Bond Authorization 2 Funded from portion of balance of WPC TIF Funds from WP0901. BUDGET APPROPRIATIONS 128 GENERAL GOVERNMENT PARKS AND RECREATION PROJECTS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES FY 12-13 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 ACTUAL FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 991,060$ $3,414,144 5,470,336$ 416,147$ 344,347$ 241,747$ 195,847$ 151,647$ 2,727,755$ 5,580,000$ -$ 645,000$ -$ -$ -$ -$ - - - - - - - - - 62,793 - - - - - - 200,000 400,000 300,000 - - - - - 4,735 10,000 15,000 5,000 2,500 2,500 2,500 2,500 78,443 80,000 81,600 83,200 84,900 86,600 88,300 90,100 $3,010,933 $6,132,793 $396,600 $733,200 $87,400 $89,100 $90,800 $92,600 $4,001,993 $9,546,937 $5,866,936 $1,149,347 $431,747 $330,847 $286,647 $244,247 433,402 25,680 190,200 105,600 125,000 180,000 125,000 125,000 125,000 710,078 124 689,798 300,000 - - - - - 3,545 42,456 427,000 3,811,999 - - - - - 4,166 94,714 901,120 - - - - - - 58,625 130,110 1,243,265 1,063,000 - - - - - - - 79,000 121,000 - - - - - 198,760 483,519 16,194 645,000 1,209,816$ 491,844$ 4,013,902$ 5,417,793$ 770,000$ 180,000$ 125,000$ 125,000$ 125,000$ 1,067 - - - - - - - 2,755 30,000 - 5,000 - - - - 40,182 32,700 32,996 30,000 10,000 10,000 10,000 10,000 535,848$ 4,076,602$ 5,450,789$ 805,000$ 190,000$ 135,000$ 135,000$ 135,000$ (52,001)$ $3,414,144 $5,470,336 416,147$ 344,347$ 241,747$ 195,847$ 151,647$ 109,247$ PROJECTED EXPENDITURES 129 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT REVISED APPROVED BUDGET APPROPRIATIONS FY13-14 FY14-15 AMOUNT THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:1,575,659$ 4,394,748$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (08 GOB)-$ -$ CERTIFICATES OF OBLIGATIONS 2,654,500 - INTERGOVERNMENTAL TRANSFERS - - INTRAGOVERNMENTAL TRANSFERS 952,500 907,500 INVESTMENT EARNINGS 7,000 15,000 SUBTOTAL ADDITIONAL RESOURCES 3,614,000$ 922,500$ TOTAL RESOURCES AVAILABLE 5,189,659$ 5,317,248$ PUBLIC FACILITIES 1 LIBRARY EXPANSION GG1010 8,385,000 932,000 - 133,000 CLOSED PROJECTS - FACILITY PROJECTS SUBTOTAL -$ 133,000$ TECHNOLOGY PROJECTS 2 WIRELESS INFRASTRUCTURE CO0704 200,000 200,000 - - 2 FIBER OPTIC INFRASTRUCTURE CO0902 475,000 400,924 - 74,076 3 CAD/RMS SYSTEM REPLACEMENT CO1301 2,250,000 710,000 1,540,000 - 4 TIME KEEPING SYSTEM CO1302 338,729 338,729 - - 5 ERP SYSTEM REPLACEMENT CO1204 5,185,000 50,000 5,135,000 - *MISC IT PROJECTS CO0801 11,736 11,736 - - CLOSED PROJECTS 237,000 IT PROJECTS SUBTOTAL 6,912,000$ 74,076$ CAPITAL PROJECTS SUBTOTAL 6,912,000$ 207,076$ DEBT ISSUANCE COSTS 15,000$ -$ TRANSFERS 170,000 31,441 OTHER MISC - - GENERAL & ADMIN. CHARGES 85,287 87,846 TOTAL EXPENDITURES 7,182,287$ 326,363$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:(1,992,628)$ 4,990,885$ 1 Indicates projects funded through 2008 G.O. Bond Authorization 2 Funded primarily with Certificates of Obligation debt 3 Funded with 03 GOB debt issued for a New City Hall ($430,766), a portion of the balance of the Radio System Replacement project ($272,321), Misc IT project balances ($6,913) and proposed CO debt ($1,540,000) 4 Time Keeping System funded with General Funds transferred in to the Facilities and Technology Capital Projects Fund in FY13 5 Estimated to be funded with General Funds ($412,041); Water, WW and Electric Utility funds ($1,375,561), Sanitation Fund ($43,439), Drainage Fund ($28,959) and CO debt ($3,325,000) * Miscellaneous Information Technology Projects includes balances from closed projects BUDGET APPROPRIATIONS 130 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES FY 12-13 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 ACTUAL FY 13-14 FY 14-15 FY 15-16 FY16-17 FY17-18 FY18-19 FY19-20 2,935,884$ 1,984,192$ 4,394,748$ 125,754$ 138,089$ 34,151$ 26,651$ 19,151$ -$ 500,000$ -$ 4,185,000$ 3,700,000$ -$ -$ -$ - 5,105,000 - - - - - - - - - - - - - - 384,027 952,500 907,500 - - - - - 10,287 7,000 15,000 7,000 7,000 2,500 2,500 2,500 394,314$ 6,564,500$ 922,500$ 4,192,000$ 3,707,000$ 2,500$ 2,500$ 2,500$ 3,330,198$ 8,548,692$ 5,317,248$ 4,317,754$ 3,845,089$ 36,651$ 29,151$ 21,651$ 6,919 - - 886,207 3,745,936 3,745,938 - - - 1,014,981 14,062 6,919$ 1,014,981$ 14,062$ 886,207$ 3,745,936$ 3,745,938$ -$ -$ -$ 81,573 11,230 107,197 - - - - - - 274,031 10,318 116,575 74,076 - - - - - - 44,066 1,099,364 1,106,570 - - - - - - - - - 338,729 - - - - - 39,062 2,148,098 2,997,840 - - - - - - - - 7,514 - - - - - 90,995 391,516 355,604$ 195,671$ 3,862,750$ 4,186,000$ 338,729$ -$ -$ -$ -$ 1,210,652$ 3,876,812$ 5,072,207$ 4,084,665$ 3,745,938$ -$ -$ -$ -$ 20,000$ -$ 15,000$ 15,000$ -$ -$ -$ - 170,000 31,441 - - - - - 2,989 1,845 - - - - - - 78,246 85,287 87,846 80,000 50,000 10,000 10,000 10,000 1,291,887$ 4,153,944$ 5,191,494$ 4,179,665$ 3,810,938$ 10,000$ 10,000$ 10,000$ (54,119)$ 1,984,192$ 4,394,748$ 125,754$ 138,089$ 34,151$ 26,651$ 19,151$ 11,651$ PROJECTED EXPENDITURES 131 Projected Projected Projected Projected Projected Projected FY15 FY16 FY17 FY18 FY19 FY20 Comments Recently Completed Projects Jones Butler Extension 2,983 3,072 3,165 3,260 3,357 3,458 General street maintenance Health Science Center Pkwy Ph 1B 2,083 2,145 2,210 2,276 2,344 2,415 General street maintenance Health Science Center Pkwy Ph 2A 1,042 1,073 1,105 1,139 1,173 1,208 General street maintenance Email and File System Migration - - - 6,000 - - Server replacement (every 5 years) Electronic Storage Upgrade - - 10,310 10,619 10,938 11,266 Hardware and software maintenance Teleworks Upgrade 9,000 9,270 9,548 9,835 10,130 10,433 Maintenance agreement Completed Projects Subtotal 15,108$ 15,561$ 26,338$ 33,128$ 27,942$ 28,780$ Street/Traffic Projects Cooner Street Rehab - 1,880 1,936 1,994 2,054 2,116 General street maintenance Eisenhower Street Ext (Lincoln to Ash)- 2,393 2,465 2,539 2,615 2,693 General street maintenance Barron Road East/Lakeway Drive - - - 11,175 11,511 11,856 General street maintenance ITS Master Plan 152,050 350,062 360,564 371,381 382,522 393,998 Traffic signal supplies and maintenance; 2 FTE positions New Traffic Signals (2008 GOB)4,090 10,348 10,658 10,978 11,307 11,646 Utility costs Signal at Wellborn/F&B 2,045 2,106 2,170 2,235 2,302 2,371 Utility costs Intersection Imp at Holleman/Eleanor 3,100 3,193 3,289 3,387 3,489 3,594 Utility costs and maintenance Lick Creek Hike and Bike Trail - 32,915 40,402 35,115 36,808 37,912 Trail maintenance costs University Drive Pedestrian Improvements Ph II - - 2,700 2,781 2,864 2,950 Signal maintenance Guadalupe Drive Sidewalk Improvements - 725 747 769 792 816 General sidewalk maintenance Langford Drive Sidewalk Improvements - 1,656 1,706 1,757 1,810 1,864 General sidewalk maintenance Street/Traffic Project Subtotal 161,285$ 405,278$ 426,636$ 444,111$ 458,073$ 471,815$ Parks Projects Lincoln Center Addition - 98,050 100,992 104,021 107,142 110,356$ Personnel, supplies, utility costs and facilities maintenance East District Maintenance Shop 10,200 10,506 10,821 11,146 11,480 11,825$ Maintenance and utility costs Lick Creek Nature Center - 160,425 165,238 170,195 175,301 180,560$ Personnel (1 FT + temp/seasonal); supplies; utility costs; facilities maintenance; and other services Wolf Pen Creek Restrooms/Misc - 17,000 17,510 18,035 18,576 19,134$ Supplies, maintenance and utility costs Parks Project Subtotal 10,200$ 285,981$ 294,560$ 303,397$ 312,499$ 321,874$ Facility and Technology Projects Library Expansion -$ -$ -$ 206,000$ 212,180$ 218,545$ Personnel (3 positions), supplies, utility costs, book replacement and facilities maintenance CAD/RMS System Replacement - 175,000 180,250 185,658 191,227 196,964 Computer software maintenance Electronic Time Keeping System - - 25,000 25,750 26,523 27,318 Computer software maintenance Enterprise Resource Planning System Repl 114,750 196,710 202,612 208,690 214,950 221,399 Computer software maintenance Facilities and Technology Project Totals $ 114,750 $ 371,710 $ 407,862 $ 626,097 $ 644,880 $ 664,226 Total Estimated O&M Costs 301,343$ 1,078,530$ 1,155,397$ 1,406,733$ 1,443,394$ 1,486,696$ Governmental Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. 132 Utility Funds The utility funds account for revenues and expenses in the Electric, Water and Wastewater funds. The Electric, Water and Wastewater Funds’ budgets are prepared using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2013 Working Capital is necessary because the proprietary funds’ financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. The Electric Fund, the Water Fund and the Wastewater Fund account for the operation and maintenance of these Utility services that are self-supported by user fees. Utility Revenue Bonds (URBs) were historically issued to provide for capital expansion and replacements for the various utility services. However, based on recommendations from the City’s financial advisors, Certificates of Obligation (CO) debt has been issued for utility projects from FY08 forward. In FY14, the amount of debt issued is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for Utility capital projects. Electric Fund The FY15 Electric Fund revenue is estimated to be $101,763,343. This is approximately a 1% increase from the FY14 year-end estimate of $100,793,002. The FY15 revenue estimate is intended to reflect the growth that is expected to impact the system in FY15. No rate increase is included in the Electric Fund in FY15. The FY15 operating budget in the Electric Fund is projected to be $78,659,864. This reflects a 16.79% decrease from the FY14 revised budget. This is primarily due changes in anticipated purchased power prices in FY15. Seven Service Level Adjustments (SLAs) are included in the FY15 Approved Budget. Several of these SLA’s were related to pay and staffing within the department. The first SLA, in the amount of $265,000 is for an adjustment to the salary rates of various technician positions within the utility in an effort to address a salary disparity with similar positions in other utilities. This will assist the utility with attracting and retaining the technicians needed to plan, operate, construct, and maintain the electric utility system. A second approved SLA, in the amount of $96,577 is for the addition of an Engineer in Training (EIT) position. This position will help the utility meet the needs of regulatory system planning and modeling requirements, will provide oversight and project management for substation projects assigned to contractors, will provide various engineering studies and system maintenance and growth plans, will install software updates to substation equipment, and will provide backup to supervisory personnel in the substation area. The third SLA is for the addition of a GIS Technician position in the amount of $63,531. This position will be responsible for updating and maintaining the GIS system in order to keep up with system changes/updates and to provide the electric model on a frequent basis to help meet the objective of providing reliable and safe service. In addition to the aforementioned SLA’s, several SLA’s were approved for equipment and services. These included an SLA in the amount of $61,600 for the purchase of Class 3 safety gloves, sleeves and blankets. This purchase will allow the utility to upgrade the gloves for all the members of the transmission and distribution line crews from Class 2 to Class 3. As part of the upgrade, rubber sleeves will also be purchased. This will better protect the linemen from personal injury and will equip them to provide assistance to other municipal utilities during major outage events. The fifth SLA, in the amount of $25,500 is for a contract to provide professional labor support to the Electric System Substations group to monitor, test, and replace the SF6 gas in the 81 devices currently in the CSU electric system. Due to the high cost of the compressor equipment required to sample, evacuate and filter SF6 gas for reclaiming, it is planned to have these devices checked by bid contract on a four year rotating maintenance cycle. Additionally, a HEPA filter vacuum cleaner needs to be purchased for the proper handling of solid residue resulting from SF6 decomposition after the pressure vessel has been evacuated. The sixth SLA, in the amount of $6,500, is for 7-year cycle background checks. The City of College Station is mandated by Federal Energy Regulatory Commission/ North American Electric Reliability Corporation (NERC) Critical Infrastructure Protection (CIP) regulations to perform a Personnel Risk Assessment (to include an identity verification and seven-year criminal check) on any personnel having authorized cyber or authorized unescorted physical access to Critical Cyber Assets. This SLA is to cover the cost of the group updated background checks and the ongoing background checks as new employees are added. The final SLA, in the amount of $100,000 is for the transmission right-of-way maintenance program. In 2009, the Electric Utility began trimming trees to meet NERC regulations for transmission right-of-way clearing and access. The Electric Utility has a three year 133 maintenance cycle for this work in order to maintain the transmission line right of way and improve access and reliability. This SLA is included so that the work can be conducted during the 2015 budget year. The FY15 estimated non-operating budget is $17,946,617 or 39.04% above the FY14 revised non-operating budget. This is due primarily to an increase in the amount of funds being budgeted in FY15 to be transferred to the Electric Capital Improvement Projects Fund for use on electric capital projects. These funds are transferred in lieu of additional debt issuance. In FY14, $700,000 was budgeted for this purpose, while in FY15, a total of $5,500,000 is projected to be transferred for this purpose. It is anticipated that the reduction in the purchased power costs will allow the utility to use more cash for capital projects in lieu of debt issuance in future years. Also included in the FY15 non-operating budget is $311,531 to be used toward the Electric Fund’s portion of the FY15 estimated Enterprise Resource Planning (ERP) System Replacement cost. The FY15 estimated ending working capital is anticipated to increase 49.93% when compared to the FY14 estimated ending working capital. This is due primarily to the FY15 estimates for purchased power being lower than in FY14. The FY14 estimate was also higher than originally budgeted due to unanticipated additional costs in purchased power. The FY15 working capital is projected to meet the 15% working capital requirement as outlined in the Fiscal and Budgetary Policy Statements. Water Fund Water Fund revenue for FY15 is estimated to be $14,791,020. This is a 2.43% increase over the FY14 year-end estimate of $14,440,213. No rate increase is included for residential or commercial users in the Water Fund in FY15. The FY15 operating budget in the Water Fund is $6,832,627 or 4.66% less than the FY14 revised budget. A number of one-time SLAs were included in the FY14 budget that were not included in the FY15 budget. This resulted in an overall decrease in the operating budget from FY14 to FY15. Six SLAs have been included in the FY15 Approved Budget. The first SLA, in the amount of $60,000, is for the rehabilitation of transfer pump #3. The SLA provides for the removal, inspection and replacement of wear parts, as needed, for one vertical turbine transfer pump and motor. This pump has reached the end of the expected service life. A second SLA is for the purchase of a trailer with traffic control safety equipment that would meet the requirements of the current Texas Manual of Uniform Traffic Control Devices. The SLA is for $30,000. The third SLA, in the amount of $5,250 is for an increase to the department’s training budget so that it will better align with training needs. A fourth SLA is for the addition of a tractor to the department’s fleet. The department is currently using a ‘surplus’ tractor for easement mowing. It is anticipated that the tractor can provide several more years of service, but it is not currently on the schedule for replacement. This SLA, in the amount of $21,000, is for the funds that will be contributed to the Equipment Replacement Fund on an annual basis so that the tractor can be replaced when it reaches the end of its service life. Funds for maintenance are also included in the SLA. The fifth SLA, in the amount of $74,509, is for the addition of two field operators. It is anticipated that an additional operator and a crew leader will be requested in FY16. This Crew will be largely responsible for inspecting, testing, documenting and coordinating efforts to ensure that newly constructed infrastructure is built to specification prior to City acceptance. This will allow the department to better address the demands of system growth. Finally, an SLA in the amount of $1,000 has been approved in order to monitor for chemicals that might indicate contamination of the drinking water aquifer as the result of hydrofracturing. The FY15 non-operating budget is $8,256,834 or 9.47% lower than the FY14 revised non-operating budget. This is primarily due to a decrease from $2,825,000 to $1,095,000 in the amount budgeted to be transferred in FY15 to the Water Capital Improvement Projects budget for water capital projects. These funds are transferred in lieu of additional debt issuance. Also included in the FY15 non-operating budget is $155,765 to be used toward the Water Fund’s portion of the FY15 estimated Enterprise Resource Planning (ERP) System Replacement cost. The FY15 estimated ending working capital is anticipated to decrease 11.97% when compared to the FY14 estimated ending working capital. This is due primarily to the anticipated $1,095,000 transfer to the Water Capital Improvement Projects Fund. A portion of the fund balance above the required 15% reserve is transferred to the capital fund to be used in lieu of the issuance of additional debt for Water capital projects. Wastewater Fund The Wastewater Fund revenue estimate for FY15 is $14,516,187. This is a 1.05% increase over the FY14 year- end estimate of $14,366,006. No rate increase is included for residential or commercial users in the Wastewater Fund in FY15. 134 In June of 2014, City Council approved an agreement with Apache Corporation for the sale of treated wastewater effluent (reclaimed water). Apache Corporation will be drilling and fracking a large number of oil wells in the region immediately east of the Carters Creek Wastewater Treatment Plant for at least two years. Apache Corporation’s desire is to avoid using potable water for their operations, and thus Apache Corporation has contracted with the City to purchase treated wastewater effluent. It is anticipated that this agreement will result in a significant amount of additional revenue that will be collected over this two year (and potentially longer) period. This revenue is not included in the aforementioned FY15 revenue estimate. As the revenue is realized, it will be accounted for in fund balance and it is anticipated that it will be used toward wastewater and/or water capital projects brought forth as part of the FY16 CIP and/or future CIP plans. The FY15 Wastewater Fund operating budget is $7,248,568 or 4.10% higher than the FY14 revised budget of $6,963,180. The majority of this is due to the addition of several approved SLAs in FY15, most of which are one- time budget items. The first SLA, in the amount of $60,000, is for the installation of anti-fall devices at several older lift stations. These devices are intended to prevent an employee from falling into the wetwell, which can be over 30 feet deep. The newer lift stations have these devices installed as part of the original construction. The second SLA is for a comprehensive Wastewater Master Plan update. This SLA is estimated to cost $250,000 and will re-evaluate growth projections/demands, re-calibrate the City's current wastewater model, and develop a capital improvements outlay that will increase system capacity for the future. The update will also re-evaluate existing wastewater treatment facilities against TCEQ Chapter 217, re-evaluate sludge processing alternatives, and re-evaluate nutrient removal alternative processes. A third SLA, in the amount of $9,750, is for an increase to the department’s training budget so that it will better align with training needs. The fourth SLA, in the amount of $50,000, is for the replacement of diffuser stones at the Lick Creek Wastewater Treatment Plant (LCWWTP). These stones provide the efficient distribution of needed oxygen to maintain healthy bacteria populations which treat the raw wastewater. The stones utilized in the aeration basins at LCWWTP have reached their expected service life and should be replaced to ensure continued efficient operations and regulatory compliance. The fifth SLA, in the amount of $138,000, is for the purchase of and related costs to an additional dump truck. The purchase of this truck will ensure reliable transport of solids out of both wastewater treatment plants. The sixth SLA is for budget in the amount of $10,000 to be used for additional nutrient sampling and lab analysis. More sampling is needed to better understand the nutrient concentrations, specifically nitrogen and phosphorus levels, as they change throughout the treatment process. This data will then be converted into information by a consulting engineer to best design the expected nutrient removal systems for future regulatory compliance. Finally, an SLA in the amount of $1,000 has been approved in order to monitor for chemicals that might indicate contamination of the drinking water aquifer as the result of hydrofracturing. The FY15 Wastewater Fund non-operating budget is $7,844,996 or 19.21% lower than the FY14 revised non- operating budget. This is primarily due to a decrease from $3,775,000 to $1,625,000 in the amount budgeted to be transferred in FY15 to the Wastewater Capital Improvement Projects budget for wastewater capital projects. These funds are transferred in lieu of additional debt issuance. Also included in the FY15 non-operating budget is $155,765 to be used toward the Wastewater Fund’s portion of the FY15 estimated Enterprise Resource Planning (ERP) System Replacement cost. The FY15 estimated ending working capital is anticipated to decrease 21.29% when compared to the FY14 estimated ending working capital. This is due primarily to the anticipated $1,625,000 transfer to the Wastewater Capital Improvement Projects Fund. These funds are transferred in lieu of additional debt issuance. A portion of the fund balance above the required 15% reserve is transferred to the capital fund to be used in lieu of the issuance of additional debt for Wastewater capital projects. 135 ELECTRIC UTILITY CITY OF COLLEGE STATION City Manager Deputy City Manager Director Compliance Officer Compliance Admin/Budget Manager Stores/Support Staff Work Order/Prop Records Supervisor Assistant Director Dispatch Supervisor Dispatch/SCADA Substation Metering Superintendent Substation/Meters Assistant Director Transmission & Distribution (T&D) Superintendent T&D Design Supervisor Design Energy Coordinator Energy 136 City of College Station Electric Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Residential 51,204,250$ 53,001,164 54,657,322 55,203,895$ 55,203,895$ 4.16% Commercial/ Industrial 37,715,487 38,718,520 39,704,956 40,101,914 40,101,914 3.57% TDA 3,851,504 4,052,872 3,929,514 3,988,547 3,988,547 -1.59% Other Sales 121,300 123,420 129,584 132,176 132,176 7.09% Other Operating 2,106,948 2,160,200 2,145,947 2,188,866 2,188,866 1.33% Investment Earnings 85,324 40,000 64,726 65,373 65,373 63.43% Other Nonoperating 70,240 74,500 160,953 82,572 82,572 10.83% Total Revenues 95,155,053$ 98,170,676$ 100,793,002$ 101,763,343$ 101,763,343$ 3.66% EXPENDITURES AND TRANSFERS Administration*1,761,095$ 1,957,059$ 1,838,264$ 1,999,974$ 2,006,454$ 2.52% Transmission/ Distribution*6,100,370 7,236,440 6,959,330 7,078,433 7,682,661 6.17% Purchased Power/Wheeling Charges*73,001,132 83,500,000 84,884,041 66,817,568 66,817,568 -19.98% Direct Capital*200,469 341,000 260,000 565,000 573,000 68.04% Net Gen/Admin Transfers 1,464,786 1,495,091 1,495,091 1,580,181 1,580,181 5.69% Total Operating, Expenditures and Transfers 82,527,852$ 94,529,590$ 95,436,726$ 78,041,156$ 78,659,864$ -16.79% NONOPERATING EXPENDITURES Debt Service 5,374,799$ 5,871,564$ 5,873,350$ 6,175,195$ 6,175,195$ 5.17% Contingency - 150,000 - 150,000 150,000 0.00% Transfer to Gen'l Fund (In Lieu of Franchise Fees) 5,809,891 5,809,891 5,809,891 5,809,891 5,809,891 0.00% ERP System Replacement - 376,250 376,250 311,531 311,531 -17.20% Capital Projects Funding - 700,000 - 5,500,000 5,500,000 685.71% Other (63,386) - - - - N/A Total Non Operating Expenditures 11,121,304$ 12,907,705$ 12,059,491$ 17,946,617$ 17,946,617$ 39.04% Total Expenditures and Transfers 93,649,156$ 107,437,295$ 107,496,217$ 95,987,773$ 96,606,481$ -10.08% Increase/Decrease in Working Capital, modified accrual budgetary basis 1,505,897$ (9,266,619)$ (6,703,215)$ 5,775,570$ 5,156,862$ Measurement Focus Increase (Decrease)169,492$ Beginning Working Capital, accrual basis of accounting 15,356,871$ 17,032,260$ 17,032,260$ 10,329,045$ 10,329,045$ Ending Working Capital, accrual basis of accounting 17,032,260$ 7,765,641$ 10,329,045$ 16,104,614$ 15,485,906$ *Administration, Transmission/Distribution, Purchased Power/Wheeling Charges and Direct Capital make up the Operations & Maintenance portion of the Electric Budget. Residential 54.25%Commercial/ Industrial 39.41% TDA 3.92% Other Sales 0.13% Other Operating 2.15% Investment Earnings 0.06% Other Nonoperating 0.08% Electric Fund - Sources Administration* 2.08% Transmission/ Distribution* 7.95% Purchased Power/Wheeling Charges* 69.16% Direct Capital* 0.59% Net Gen/Admin Transfers 1.64% Debt Service 6.39% Contingency 0.16% Transfer to Gen'l Fund (In Lieu of Franchise Fees) 6.01% ERP System Replacement 0.32% Capital Projects Funding 5.69% Electric Fund - Uses 137 City of College Station Electric Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Warehouse 250,692$ 251,116$ 255,770$ 257,158$ 257,158$ 2.41% Operations Administration 1,510,403 1,705,943 1,582,494 1,742,816 1,749,296 2.54% Substations 165,315 349,736 186,799 349,736 352,236 0.71% Utility Dispatch 97,439 58,399 66,467 63,599 63,599 8.90% Electric Compliance 16,121 53,260 31,709 53,260 53,260 0.00% Engineering & Design 210,538 208,591 170,994 208,591 211,591 1.44% Energy Conservation 250,930 315,807 302,120 315,807 315,807 0.00% Tranmission / Distribution 5,360,027 6,250,647 6,201,241 6,087,440 6,686,168 6.97% Purchased Power/Wheeling Charges 73,001,132 83,500,000 84,884,041 66,817,568 66,817,568 -19.98% Direct Capital 200,469 341,000 260,000 565,000 573,000 68.04% TOTAL 81,063,066$ 93,034,499$ 93,941,635$ 76,460,975$ 77,079,683$ -17.15% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 5,423,766$ 6,011,800$ 5,950,032$ 5,896,487$ 6,308,595$ 4.94% Supplies 427,090 513,505 658,204 513,189 693,809 35.11% Maintenance 190,628 304,339 221,227 285,527 285,527 -6.18% Purchased Services 1,576,607 2,096,167 1,688,443 2,115,516 2,133,496 1.78% Direct Capital 200,469 341,000 260,000 565,000 573,000 68.04% Purchased Power/Wheeling Charges 73,001,132 83,500,000 84,884,041 66,817,568 66,817,568 -19.98% Other Purchased Services 243,374 267,688 279,688 267,688 267,688 0.00% TOTAL 81,063,066$ 93,034,499$ 93,941,635$ 76,460,975$ 77,079,683$ -17.15% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Warehouse / Operations Administration 9.50 10.50 10.50 10.50 10.50 0.00% Transmission / Distribution Administration 58.00 59.00 60.00 60.00 62.00 3.33% TOTAL 67.50 69.50 70.50 70.50 72.50 2.84% Service Level Adjustments One- Time Recurring Total Technician Salary Adjustment -$ 265,000$ 265,000$ Engineer in Training 5,000 91,577 96,577 GIS Technician 3,000 60,531 63,531 Class 3 Safety Gloves, Sleeves, and Blankets 55,120 6,480 61,600 SF6 Sampling Contractor 500 25,000 25,500 7-Year Cycle for Background Checks 5,000 1,500 6,500 Transmission Right of Way Maintenance Program 100,000 - 100,000 Electric SLA Total 168,620$ 450,088$ 618,708$ 138 Debt Service Requirements Electric Fund All Electric URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY15 3,687,216$ 2,487,979$ 6,175,195$ 63,193,203$ FY16 3,786,917 2,405,525 6,192,442 59,505,987 FY17 3,701,577 2,273,386 5,974,963 55,719,070 FY18 3,708,315 2,129,982 5,838,297 52,017,493 FY19 3,695,054 1,978,615 5,673,669 48,309,178 FY20 3,876,792 1,820,437 5,697,229 44,614,124 FY21 4,059,205 1,655,836 5,715,041 40,737,332 FY22 4,196,617 1,483,024 5,679,641 36,678,127 FY23 4,150,377 1,303,671 5,454,048 32,481,510 FY24 3,978,464 1,130,173 5,108,637 28,331,133 FY25 3,832,898 964,305 4,797,203 24,352,669 FY26 3,747,332 801,922 4,549,254 20,519,771 FY27 3,322,439 653,354 3,975,793 16,772,439 FY28 3,265,000 516,448 3,781,448 13,450,000 FY29 2,885,000 388,589 3,273,589 10,185,000 FY30 2,015,000 288,368 2,303,368 7,300,000 FY31 1,905,000 205,009 2,110,009 5,285,000 FY32 1,635,000 123,100 1,758,100 3,380,000 FY33 1,150,000 57,037 1,207,037 1,745,000 FY34 595,000 14,875 609,875 595,000 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34ELECTRIC FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 139 ELECTRIC DEPARTMENT STRATEGIC PLAN I. Mission Statement Provide high quality, customer owned electric service to our customers in College Station through:  Exceptional reliability  Outstanding customer service  Controlling costs and rates  Anticipating future needs  Improving the quality of life through dependable service II. Top Departmental Goals 1. Goal: Negotiation and management of power supply contract(s) a. Strategic Initiative: Core Services and Infrastructure 2. Goal: Compliance with state and federal regulatory authorities a. Strategic Initiative: Financially Sustainable City 3. Goal: Provide service to extensive growth in the Northgate and Bio-Corridor areas a. Strategic Initiative: Core Services and Infrastructure b. Strategic Initiative: Diverse Growing Economy 4. Goal: Develop and maintain a trained and knowledgeable electric utility workforce a. Strategic Initiative: Core Services and Infrastructure 5. Goal: Culture of Safety: Plan, design, construct, and maintain the electric system to ensure employee and public safety a. Strategic Initiative: Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: Employee Turnover i. Plan of Action: Create a culture of accountability ii. Plan of Action: Create an environment of healthy work behaviors that reward performance and encourage learning iii. Plan of Action: Focus on recruiting, developing, and retaining a quality work force iv. Plan of Action: Emphasizing “hiring for attitude” in the recruitment process v. Plan of Action: Encourage longevity by mentoring new recruits vi. Plan of Action: Continued training b. Issue: Competitive Compensation i. Plan of Action: Contract or conduct a compensation survey among similar utilities and attractive labor markets. ii. Plan of Action: Benchmark labor markets that have recruited CSU personnel iii. Plan of Action: Update compensation survey on a periodic basis to maintain competitiveness c. Issue: Unfunded Mandates from Regulatory Agencies 140 ELECTRIC DEPARTMENT STRATEGIC PLAN i. Plan of Action: Stay abreast of changing regulatory requirements as best possible to minimize current budget impacts and to provide for future funding to meet evolving compliance standards ii. Plan of Action: Maintain and develop subject matter experts (SME’s) for auditable occurrences d. Issue: Safety of personnel / Safe work practices i. Plan of Action: Utilize, train, and enforce the safety standards in the CSU Safety Manual ii. Plan of Action: Involve employees in developing and presenting an in-house safety program e. Issue: Transition to and develop Department Specific and Citywide Software i. Plan of Action: Implement ICE and GIS projects ii. Plan of Action: Evaluate business processes and use best practices to ensure software is used to its fullest potential IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Meet budget requirements and provide projections MET MET MEET Meet Compliance goals and requirements MET MET MEET Meet reliability indices MET MET MEET Meet energy efficiency goals MET MET MEET Provide effective safety programs and maintain safe facilities MET MET MEET 141 WATER SERVICES CITY OF COLLEGE STATION City Manager Deputy City Manager Director Environmental & Training Manager Lead Environmental Technician Environmental Technician Water Resources Coordinator Assistant Director Plant Operations Superintendent Support Staff Water Production Supervisor Operators SCADA Systems Analyst Technicians Lead Electrician Electrician Wastewater Treatment Supervisor Lead Operators Operators Asset System Administrator Graduate Civil Engineer Field Operations Superintendent Supervisors Crew Leader Operators GIS Analyst 142 City of College Station Water Fund Fund Summary 10/29/14 11:50 AM FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Residential 8,696,630$ 8,531,023$ 8,166,358$ 8,411,349$ 8,411,349$ -1.40% Commercial/ Industrial 6,152,669 5,865,068 5,771,355 5,944,496 5,944,496 1.35% Other Operating 320,958 324,450 380,000 391,400 391,400 20.63% Investment Earnings 35,994 20,000 20,000 20,600 20,600 3.00% Other Non-Operating 30,241 22,500 102,500 23,175 23,175 3.00% Total Revenues 15,236,492$ 14,763,041$ 14,440,213$ 14,791,020$ 14,791,020$ 0.19% EXPENDITURES AND TRANSFERS Production*2,460,363$ 2,525,966$ 2,556,595$ 2,503,077$ 2,586,127$ 2.38% Distribution*2,163,729 2,705,927 2,682,781 2,263,085 2,342,994 -13.41% Direct Capital*6,568 168,965 147,500 50,000 78,800 -53.36% General & Administrative Transfers 1,757,939 1,765,905 1,765,905 1,824,706 1,824,706 3.33% Total Operating Expenditures & Transfers 6,388,599$ 7,166,763$ 7,152,781$ 6,640,868$ 6,832,627$ -4.66% NONOPERATING EXPENDITURES Debt Service 5,088,691$ 5,092,174$ 5,089,320$ 5,498,394$ 5,498,394$ 7.98% Capital Projects 5,400,000 2,375,000 2,825,000 1,095,000 1,095,000 -53.89% Contingency - 50,000 50,000 50,000 50,000 0.00% ERP System Replacement - 188,125 188,125 155,765 155,765 -17.20% Utility Transfer to General Fund 1,374,000 1,415,220 1,415,220 1,457,675 1,457,675 3.00% Other (6,410) - - - - N/A Total Nonoperating Expenditures 11,856,281$ 9,120,519$ 9,567,665$ 8,256,834$ 8,256,834$ -9.47% Total Expenditures & Transfers 18,244,880$ 16,287,282$ 16,720,446$ 14,897,702$ 15,089,461$ -7.35% Increase/Decrease in Working Capital, modified accrual budgetary basis (3,008,388)$ (1,524,241)$ (2,280,233)$ (106,682)$ (298,441)$ Measurement Focus Increase (Decrease)296,688$ Beginning Working Capital, accrual basis of accounting 7,484,358$ 4,772,658$ 4,772,658$ 2,492,425$ 2,492,425$ Ending Working Capital, accrual basis of accounting 4,772,658$ 3,248,417$ 2,492,425$ 2,385,742$ 2,193,983$ *Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget. Residential 56.87% Commercial/ Industrial 40.19% Other Operating 2.65%Investment Earnings 0.14% Other Non- Operating 0.16% Water Fund - Sources Production* 17.14% Distribution* 15.53% Direct Capital* 0.52% General & Administrative Transfers 12.09%Debt Service 36.44% Capital Projects 7.26% Contingency 0.33%ERP System Replacement 1.03% Utility Transfer to General Fund 9.66% Water Fund - Uses 143 City of College Station Water Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Production 2,460,363$ 2,525,966$ 2,556,595$ 2,503,077$ 2,586,127$ 2.38% Distribution 2,163,729 2,705,927 2,682,781 2,263,085 2,342,994 -13.41% Direct Capital 6,568 168,965 147,500 50,000 78,800 -53.36% TOTAL 4,630,660$ 5,400,858$ 5,386,876$ 4,816,162$ 5,007,921$ -7.28% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 1,854,694$ 1,927,230$ 1,932,862$ 1,962,998$ 2,037,507$ 5.72% Supplies 654,507 794,581 801,344 562,775 622,775 -21.62% Maintenance 93,315 87,947 86,321 90,630 91,830 4.42% Purchased Services 1,819,277 2,218,135 2,217,849 1,945,759 1,973,009 -11.05% Other Purchased Services 202,299 204,000 201,000 204,000 204,000 0.00% Direct Capital 6,568 168,965 147,500 50,000 78,800 -53.36% TOTAL 4,630,660$ 5,400,858$ 5,386,876$ 4,816,162$ 5,007,921$ -7.28% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Production 5.00 5.00 5.00 5.00 5.00 0.00% Distribution 23.00 23.00 24.00 24.00 26.00 8.33% TOTAL 28.00 28.00 29.00 29.00 31.00 6.90% Service Level Adjustments One -Time Recurring Total Rehab Transfer Pump #3 60,000$ -$ 60,000$ Trailer w/ Traffic Safety Control Equip 28,000 2,000 30,000 Training Budget Increase - 5,250 5,250 Tractor for Mowing (to establish on the schedule for future replacement)- 21,000 21,000 Add 2 Field Operators - 74,509 74,509 Add'l Sampling & Lab Analysis for Frack Chemicals - 1,000 1,000 Water Services SLA Total 88,000$ 103,759$ 191,759$ 144 Debt Service Requirements Water Fund All Water URB, GO and CO Series FISCAL YEAR PRINICIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY15 3,562,316$ 1,936,078$ 5,498,394$ 46,514,457$ FY16 3,657,638 1,823,581 5,481,219 42,952,141 FY17 3,616,280 1,671,384 5,287,664 39,294,503 FY18 3,530,256 1,513,353 5,043,609 35,678,223 FY19 3,449,232 1,361,357 4,810,589 32,147,967 FY20 3,623,208 1,211,999 4,835,207 28,698,735 FY21 3,750,081 1,055,652 4,805,733 25,075,527 FY22 2,876,954 912,439 3,789,393 21,325,446 FY23 2,599,623 789,507 3,389,130 18,448,492 FY24 2,739,394 668,110 3,407,504 15,848,869 FY25 2,894,960 538,160 3,433,120 13,109,475 FY26 2,660,526 409,912 3,070,438 10,214,515 FY27 2,333,989 297,002 2,630,991 7,553,989 FY28 1,565,000 209,401 1,774,401 5,220,000 FY29 1,080,000 149,861 1,229,861 3,655,000 FY30 545,000 113,506 658,506 2,575,000 FY31 570,000 87,250 657,250 2,030,000 FY32 600,000 58,000 658,000 1,460,000 FY33 420,000 32,500 452,500 860,000 FY34 440,000 11,000 451,000 440,000 $‐ $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34WATER FUND PRINCIPAL AND INTEREST INTEREST PRINICIPAL 145 City of College Station Wastewater Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Residential 11,734,148$ 11,644,957$ 11,473,467$ 11,702,936$ 11,702,936$ 0.50% Commercial/ Industrial 2,434,661 2,355,214 2,505,099 2,555,201 2,555,201 8.49% Other Operating 181,495 174,000 235,000 232,050 232,050 33.36% Investment Earnings 35,877 20,000 25,000 25,000 25,000 25.00% Other Non-Operating 62,260 1,000 127,440 1,000 1,000 0.00% Total Revenues 14,448,441$ 14,195,171$ 14,366,006$ 14,516,187$ 14,516,187$ 2.26% EXPENDITURES AND TRANSFERS Sewer Collection*1,978,744$ 2,071,478 2,065,970$ 2,080,936$ 2,455,436$ 18.54% Sewer Treatment*3,456,356 3,718,091 3,733,218 3,472,778 3,557,028 -4.33% Direct Capital*29,850 52,500 42,500 40,000 100,000 90.48% Gen/Admin Transfer 1,094,272 1,121,111 1,121,111 1,136,104 1,136,104 1.34% Total Operating Expeditures and Transfers 6,559,222$ 6,963,180$ 6,962,799$ 6,729,818$ 7,248,568$ 4.10% NONOPERATING EXPENDITURES Debt Service 4,373,284$ 4,417,065$ 4,409,790$ 4,695,531$ 4,695,531$ 6.30% Capital Projects 3,700,000 3,775,000 4,260,000 1,625,000 1,625,000 -56.95% Contingency - 50,000 - 50,000 50,000 0.00% ERP System Replacement - 188,125 188,125 155,765 155,765 -17.20% Utility Transfer to General Fund 1,243,000 1,280,290 1,280,290 1,318,700 1,318,700 3.00% Total Nonoperating Expenditures 9,316,284$ 9,710,480$ 10,138,205$ 7,844,996$ 7,844,996$ -19.21% Total Expenditures and Transfers 15,875,506$ 16,673,660$ 17,101,004$ 14,574,814$ 15,093,564$ -9.48% Increase/Decrease in Working Capital, modified accrual budgetary basis (1,427,065)$ (2,478,489)$ (2,734,998)$ (58,627)$ (577,377)$ Measurement Focus Increase (Decrease)- (2,804,065)$ Beginning Working Capital, accrual basis of accounting 9,678,304$ 5,447,174$ 5,447,174$ 2,712,176$ 2,712,176$ Ending Working Capital, accrual basis of accounting 5,447,174$ 2,968,685$ 2,712,176$ 2,653,549$ 2,134,799$ * Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget. Residential 80.62% Commercial/ Industrial 17.60% Other Operating 1.60% Investment Earnings 0.17% Other Non- Operating 0.01% Wastewater Fund - Sources Sewer Collection* 16.27% Sewer Treatment* 23.57% Direct Capital* 0.66% Gen/Admin Transfer 7.53% Debt Service 31.11% Capital Projects 10.77% Contingency 0.33% ERP System Replacement 1.03%Utility Transfer to General Fund 8.74% Wastewater Fund - Uses 146 City of College Station Wastewater Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Wastewater Collection 1,978,744$ 2,071,478$ 2,065,970 2,080,936$ 2,455,436$ 18.54% Wastewater Treatment 3,456,356 3,718,091 3,733,218 3,472,778 3,557,028 -4.33% Direct Capital 29,850 52,500 42,500 40,000 100,000 90.48% TOTAL 5,464,950$ 5,842,069$ 5,841,688$ 5,593,714$ 6,112,464$ 4.63% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 2,969,744$ 2,905,419$ 2,961,549$ 2,934,401$ 2,934,401$ 1.00% Supplies 714,628 934,968 921,391 825,737 881,737 -5.69% Maintenance 138,780 172,001 156,898 177,781 189,781 10.34% Purchased Services 1,604,573 1,773,181 1,755,350 1,611,795 2,002,545 12.94% Other Purchased Services 7,375 4,000 4,000 4,000 4,000 0.00% Direct Capital 29,850 52,500 42,500 40,000 100,000 90.48% TOTAL 5,464,950$ 5,842,069$ 5,841,688$ 5,593,714$ 6,112,464$ 4.63% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Wastewater Treatment 26.00 26.00 26.00 26.00 26.00 0.00% Wastewater Collection 23.00 23.00 23.00 23.00 23.00 0.00% TOTAL 49.00 49.00 49.00 49.00 49.00 0.00% Service Level Adjustments One -Time Recurring Total Anti-Fall Devices at Lift Stations 60,000$ -$ 60,000$ Wastewater Master Plan 250,000 - 250,000 Training Budget Increase - 9,750 9,750 Repl. Diffuser Stones for Lick Creek WWTP 50,000 - 50,000 Additional Dump Truck 120,000 18,000 138,000 Additional Nutrient Sampling and Lab Analysis - 10,000 10,000 Add'l Sampling and Lab Analysis for Frack Chemical - 1,000 1,000 Wastewater SLA Total 480,000$ 38,750$ 518,750$ 147 Debt Service Requirements Wastewater All Wastewater URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY15 3,060,467$ 1,635,063$ 4,695,530$ 40,932,340$ FY16 3,095,444 1,559,971 4,655,415 37,871,873 FY17 3,127,143 1,436,008 4,563,151 34,776,429 FY18 2,941,429 1,305,002 4,246,431 31,649,286 FY19 2,760,714 1,182,290 3,943,004 28,707,857 FY20 2,895,000 1,065,536 3,960,536 25,947,143 FY21 2,980,714 943,346 3,924,060 23,052,143 FY22 2,191,429 833,813 3,025,242 20,071,429 FY23 1,935,000 743,808 2,678,808 17,880,000 FY24 2,017,143 657,637 2,674,780 15,945,000 FY25 1,842,143 575,610 2,417,753 13,927,857 FY26 1,922,143 495,722 2,417,865 12,085,714 FY27 1,778,571 417,170 2,195,741 10,163,571 FY28 1,420,000 350,064 1,770,064 8,385,000 FY29 1,310,000 293,206 1,603,206 6,965,000 FY30 1,365,000 237,255 1,602,255 5,655,000 FY31 1,405,000 175,565 1,580,565 4,290,000 FY32 1,235,000 112,169 1,347,169 2,885,000 FY33 875,000 60,275 935,275 1,650,000 FY34 775,000 19,375 794,375 775,000 $‐ $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34WASTEWATER FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 148 WATER SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement Protect public health and enable economic growth at a reasonable cost, by providing potable and palatable drinking water in adequate quantities for firefighting, as well as the sanitary collection and proper treatment of wastewater – all within the direction of the College Station City Council and regulatory framework of the Texas Commission on Environmental Quality, Texas Department of State Health Services, US Environmental Protection Agency, and the Brazos Valley Groundwater Conservation District. II. Top Departmental Goals 1. Goal: Keep Water production and distribution capacities ahead of demand a. Strategic Initiative: Core Services and Infrastructure 2. Goal: Keep Wastewater collection and treatment capacities ahead of demand a. Strategic Initiative: Core Services and Infrastructure 3. Goal: Attract and retain an engaged and highly professional staff a. Strategic Initiative: Core Services and Infrastructure 4. Goal: Meet or exceed all Regulatory standards and requirements a. Strategic Initiative: Core Services and Infrastructure 5. Goal: Enhance effective water conservation strategies a. Strategic Initiative: Sustainable City III. Key Departmental Issues & Potential Responses a. Issues: Water supply & infrastructure must meet future demands: i. Plan of Action: Work with P&DS to implement the Land Use Plan in the revised Comprehensive Plan ii. Plan of Action: Brief new Water Master Plan to City Council iii. Plan of Action: Create extended period simulation water system model iv. Plan of Action: Develop Capital Improvement Plan to meet future needs v. Plan of Action: Revise BVGCD Rules to protect Historic Usage b. Issues: Extend water supply with Water Conservation and Re-Use: i. Plan of Action: Revise Water Conservation Rebates to get better results ii. Plan of Action: Revise Subdivision Regulations to promote water conservation iii. Plan of Action: Complete Reclaimed Water Strategy Study in 2015 iv. Plan of Action: Brief City Council on results of the second phase of Aquifer Storage & Recovery Study v. Plan of Action: Active participation in APAI Direct Potable Re-use Study c. Issues: Wastewater collection & treatment must meet future demands: i. Plan of Action: Complete full update of Wastewater Master Plan in 2015 ii. Plan of Action: Monitor the State’s approach to Nutrient limits 149 WATER SERVICES DEPARTMENT STRATEGIC PLAN iii. Plan of Action: Plan for capacity expansion at Lick Creek Plant iv. Plan of Action: Evaluate conversion to Anaerobic for production of methane d. Issues: Provide workforce proper compensation and incentives: i. Plan of Action: Implement the Cross-Training/Certification Pay Plan ii. Plan of Action: Re-Establish Skill Band Pay system in 2015 iii. Plan of Action: Perform market survey for Water Services positions e. Issues: Maintain efficient operations and excellent customer service: i. Plan of Action: Successfully accomplish all Performance Indicators ii. Plan of Action: Complete the Corrosion Control Plan iii. Plan of Action: Update APWA Accreditation standards iv. Plan of Action: Execute one Rehabilitation project every year v. Plan of Action: Perform “cost of service” Rate study in 2015 vi. Plan of Action: Leverage ICE Project to provide most efficient delivery of service and maximize asset management. IV. Key Performance Indicators (KPIs) Measure 2013 2014 2015 Goal Water/WW – Full APWA accreditation Full Full Full Water/WW – Provide Excellent Customer Service; Rated Excellent or Good in Citizen Survey 92% 92% 92% Water/WW – Technology practices are AWWA “Best in Class” Best Best Best Water/WW – Compliance with Reporting reqmts, % reports filed timely 100% 100% 100% Water – Compliance with Standards, % of water sold in compliance 100% 100% 100% Water – Minimize “unbilled” water, to 10% or below 7% 10% 10% Water – average per capita daily use to 140 gallons or less 153 146 143 Water – Adequate capacity; Peak day demand below 90% of max day capacity 85% 71% 85% Water – Adequate capacity; Annual demand below 22,626 af/yr maximum 70% 56% 70% Wastewater – Compliance with Treatment Stds, effluent meeting regs 100% 100% 100% Wastewater - Adequate capacity; % capacity used at CC/LC 60/50% 66/61 65/65 Wastewater – Maximize re-use; million gallons reclaimed past 12 months 43 34 40 150 Sanitation Fund The Sanitation Fund is a user-fee self-supported enterprise fund that accounts for the activities of collecting and disposing of residential and commercial refuse in the City. This service includes once a week residential collection, once a week bulky item pickup, once a week brush/yard clippings pick up, and once per week recycling pick up. The recycling program and Clean Green activities are designed to help reduce the amount of solid waste deposited into the landfill. This fund is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2013 Working Capital is necessary because the proprietary fund’s financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. FY15 Revenues for the fund are estimated to be $8,839,711. This is a 6.93% increase over the FY14 Revised Budget. This is due primarily to an approved 15% rate increase for commercial customers. This rate increase is necessary to provide the resources needed to provide Sanitation services to commercial customers. Commercial sanitation rates were also increased 15% in FY14. The approved budget for residential and commercial Sanitation operations for FY15 is $6,854,431. Included in this amount is an SLA for the ongoing operations and maintenance cost related to the purchase of a Grapple Brush truck for brush collection operations. Continued growth in the City has generated the need for an additional truck for heavy brush collection. In an effort to mitigate the initial financial impact on the Sanitation Fund, the actual purchase of the vehicle, $212,808 will occur in the Equipment Replacement Fund and the recurring costs, $27,400 will occur in the Sanitation Fund. The Sanitation Fund will reimburse the Equipment Replacement Fund for the cost of this vehicle in future years. Non-operating expenditures are budgeted for $951,982. Included is $722,034 for the utility transfer to the General Fund as well as $403,910 for the Twin Oaks Landfill debt service payment. The expenditure for the debt service payment will be offset by reimbursement received from the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.). The non-operating expenditure budget includes street-sweeping costs which, beginning in FY14, is offset by transfers from the General Fund and the Drainage Fund. Also included in the FY15 non- operating budget is $43,439 to be used toward the Sanitation Fund’s portion of the FY15 estimated Enterprise Resource Planning (ERP) System Replacement cost. Funding in the amount of $52,740 is approved in the Sanitation Fund for Keep Brazos Beautiful (KBB). This includes a new request for funding start-up costs for a Community Garden site in South College Station ($2,500) and $4,000 for a Wildflower Seed Project. The base request will be used for operations, the Demonstration Garden at the Texas Ave & George Bush site along with beautification and litter abatement. The total FY15 approved expenditures for the Sanitation Fund are $8,609,503. The FY15 Sanitation ending working capital is expected to increase by 56.61% from the estimated FY14 ending working capital due to an increase in the estimated revenue in the Fund. The working capital is estimated to increase over the next several years in order to meet the 15% reserve policy. 151 City of College Station Sanitation Fund Fund Summary last reviewed: 07/16/13 at 7:45am FY14 FY14 FY15 FY15 % Change in 10/29/14 11:55 AM FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Residential 4,993,280$ 5,065,565$ 5,143,078$ 5,245,942$ 5,245,942$ 3.56% Commercial / Industrial 2,359,868 2,744,880 2,690,250 2,744,880 3,134,141 14.18% Other Operating 54,754 51,783 51,783 52,298 52,298 0.99% Investment Earnings 1,403 2,010 2,010 2,020 2,020 0.50% Payment from BVSWMA, Inc. for Debt Service 397,710 400,960 400,960 403,910 403,910 0.74% Other Non Operating 4,107 1,400 1,400 1,400 1,400 0.00% Total Revenues 7,811,122$ 8,266,598$ 8,289,481$ 8,450,450$ 8,839,711$ 6.93% EXPENDITURES AND TRANSFERS Residential*3,662,450$ 3,944,119$ 3,896,215$ 4,077,177$ 4,104,577$ 4.07% Commercial*2,576,175 2,677,051 2,709,481 2,749,854 2,749,854 2.72% General & Admin Transfers 632,064 693,063 693,063 709,350 709,350 2.35% Outside Agency Funding 46,240 46,240 46,240 46,240 52,740 14.06% Contingency - - - 41,000 41,000 N/A Total Operating Expenditures & Transfers 6,916,929$ 7,360,473$ 7,344,999$ 7,623,621$ 7,657,521$ 4.04% NONOPERATING EXPENDITURES/TRANSFERS Utility Transfer to General Fund 722,034$ 722,034$ 722,034$ 722,034$ 722,034$ 0.00% Transfers In - Street Sweeping - (213,982) (213,982) (217,401) (217,401) 1.60% ERP System Replacement - - - 43,439 43,439 N/A Debt Service 397,710 400,960 400,960 403,910 403,910 0.74% Total Non Operating Expenditures 1,119,744$ 909,012$ 909,012$ 951,982$ 951,982$ 4.73% Total Operating & Non Operating Expenditures 8,036,673$ 8,269,485$ 8,254,011$ 8,575,603$ 8,609,503$ 4.11% Increase/Decrease in Working Capital, modified accrual budgetary basis (225,551)$ (2,887)$ 35,470$ (125,153)$ 230,208$ Measurement Focus Increase (Decrease)(36,481)$ Beginning Working Capital, accrual basis of accounting 633,201$ 371,169$ 371,169$ 406,639$ 406,639$ Ending Working Capital, accrual basis of accounting 371,169$ 368,282$ 406,639$ 281,486$ 636,847$ *Residential and Commercial Operations make up the O&M portion of the Sanitation Fund budget. Residential 59.35%Commercial / Industrial 35.46% Pmt from BVSWMA, Inc.- Debt Service 4.57% Other 0.62% Sanitation Fund - Sources Residential 46.50%Commercial 31.15% General & Admin Tfs 8.03% ERP System Replacement 0.50% Utility Tf to General Fund 8.18%Debt Service 4.58% Outside Agency Funding 0.60% Contingency 0.46% Sanitation Fund - Uses 152 City of College Station Sanitation Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Residential Collection 3,662,450$ 3,944,119$ 3,896,215$ 4,077,177$ 4,104,577$ 4.07% Commercial Collection 2,576,175 2,677,051 2,709,481 2,749,854 2,749,854 2.72% TOTAL 6,238,625$ 6,621,170$ 6,605,696$ 6,827,031$ 6,854,431$ 3.52% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 2,094,136$ 2,016,171$ 2,110,932$ 2,019,000$ 2,019,000$ 0.14% Supplies 617,904 768,313 666,106 741,878 757,278 -1.44% Maintenance 468,703 617,693 616,054 635,253 647,253 4.79% Purchased Services 3,057,882 3,218,993 3,212,604 3,430,900 3,430,900 6.58% TOTAL 6,238,625$ 6,621,170$ 6,605,696$ 6,827,031$ 6,854,431$ 3.52% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Residential Collection 23.25 23.25 23.25 23.25 23.25 0.00% Commercial Collection 12.25 12.25 12.25 12.25 12.25 0.00% TOTAL 35.50 35.50 35.50 35.50 35.50 0.00% Service Level Adjustments One-Time Recurring Total -$ 27,400$ 27,400$ Sanitation SLA Totals -$ 27,400$ 27,400$ Grapple Brush Truck (Joint with Equipment Replacement Fund) 153 Northgate Parking Fund The Northgate Parking Fund accounts for revenues and expenditures from the City’s Northgate parking facilities. These revenues come from the Patricia Street Promenade Surface Lot, the College Main Parking Garage, and metered street parking in the Northgate area. This fund is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2013 Working Capital is necessary because the proprietary fund’s financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. FY15 parking fee revenue is estimated to be $1,185,350 in FY15. A Northgate parking rate fee adjustment was implemented in August 2013.The rate adjustments focus on peak rates and special events and are intended to raise the revenue needed to support the Northgate Parking Fund while having a minimal impact on Northgate businesses. Other revenues in this fund include investment earnings and miscellaneous revenue. Approved expenditures for Northgate District parking operations are $499,991. Also included in the Northgate Parking Fund is budget related to non-parking costs in the amount of $192,426. This budget is included in the Northgate Parking Fund as these functions are handled by the Northgate Parking staff. However, funds are budgeted to be transferred from the General Fund to offset this cost. Included in the Northgate Parking Fund is budget of $466,375 for the debt service payment related to the College Main Parking Garage. Budget is also included for two projects at the Parking Garage. The first is $217,805 for concrete repairs, and $97,560 is approved for masonry repairs. Total approved Northgate Parking Fund expenditures are $1,420,247. The budgeted FY15 ending working capital is expected to decrease 3.07% when compared to the FY14 estimated ending working capital due primarily to decreases in budgeted Northgate District operations expenses. 154 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Parking Fees 1,013,077$ 1,138,752$ 1,173,614$ 1,185,350$ 1,185,350$ 4.09% Parking Fines 213,372 205,303 260,314 215,506 215,506 4.97% Investment Earnings 2,705 1,335 1,335 1,348 1,348 0.97% Other 5,176 7,498 7,498 7,573 7,573 1.00% General Fund Transfer In - 60,000 - - - -100.00% Total Revenues 1,234,330$ 1,412,888$ 1,442,761$ 1,409,777$ 1,409,777$ -0.22% EXPENDITURES Northgate District Operations 427,495$ 568,970$ 527,277$ 499,991$ 499,991$ -12.12% Non Parking Costs 227,252 193,001 193,001 192,426 192,426 -0.30% Non Parking Transfer (227,252) (193,001) (193,001) (192,426) (192,426) -0.30% General & Administrative Transfers 75,489 88,516 88,516 88,516 88,516 0.00% Debt Service 466,300 462,463 462,463 466,375 466,375 0.85% Capital Outlay 89,760 365,518 308,655 315,365 315,365 -13.72% Contingency - - - 50,000 50,000 N/A Total Expenditures 1,059,044$ 1,485,467$ 1,386,911$ 1,420,247$ 1,420,247$ -4.39% Increase/Decrease in Working Capital 175,286$ (72,579)$ 55,850$ (10,470)$ (10,470)$ Measurement Focus Increase (Decrease)13,447$ Beginning Working Capital 96,604$ 285,337$ 285,337$ 341,187$ 341,187$ Ending Working Capital 285,337$ 212,758$ 341,187$ 330,717$ 330,717$ City of College Station Northgate Parking Fund Fund Summary Parking Fees 84.10% Parking Fines 15.30% Investment Earnings 0.10% Other 0.50% Northgate Parking Enterprise Fund - Sources Net Parking Operations 35.20% General & Administrative Transfers 6.23% Capital Outlay 22.20% Transfers / Debt Service 32.85% Contingency 3.52% Northgate Parking Enterprise Fund - Uses 155 City of College Station Northgate Parking Fund Operations and Maintenance Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Parking 727,936$ 1,127,489$ 1,028,933$ 1,007,782$ 1,007,782$ (10.62%) TOTAL 727,936$ 1,127,489$ 1,028,933$ 1,007,782$ 1,007,782$ (10.62%) FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 302,185$ 327,936$ 312,416$ 319,804$ 319,804$ (2.48%) Supplies 19,703 28,209 16,916 18,550 18,550 (34.24%) Maintenance 22,683 78,445 79,229 36,418 36,418 (53.58%) Purchased Services 293,605 327,381 311,717 317,645 317,645 (2.97%) General Capital 89,760 365,518 308,655 315,365 315,365 (13.72%) TOTAL 727,936$ 1,127,489$ 1,028,933$ 1,007,782$ 1,007,782$ (10.62%) FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Parking 8.00 8.00 8.00 8.00 8.00 0.00% TOTAL 8.00 8.00 8.00 8.00 8.00 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 156 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY 15 410,000$ 56,375$ 466,375$ 1,905,000$ FY 16 420,000 43,925 463,925 1,495,000 FY 17 440,000 30,475 470,475 1,075,000 FY 18 205,000 19,738 224,738 635,000 FY 19 210,000 12,475 222,475 430,000 FY 20 220,000 4,400 224,400 220,000 DEBT SERVICE SCHEDULE OF REQUIREMENTS NORTHGATE PARKING FUND SUPPORTED GOB SERIES $‐ $100,000 $200,000 $300,000 $400,000 $500,000 FY 15FY 17FY 19NG PARKING FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 157 158 Utilities Capital Projects Budget On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs for which funding authorization exists. The program is divided into several sections depending on the services provided and the funding source. Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Historically, Utility Revenue Bonds (URBs) were issued when there was a need for financing capital construction or acquisition and when the asset would reside in one or more of the City's enterprise funds. The City's enterprise funds include Electric, Water, Wastewater and Sanitation. Based on the recommendations from the City’s financial advisors, Certificates of Obligation (CO) debt has been issued for utility projects since FY08. Generally, COs and URBs do not require voter approval. The debt will be repaid from revenues generated by the utilities. The amount of debt issued in FY14 is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for Utility capital projects. Among the decisions and proposals that accompany capital project recommendations is an analysis of potential ongoing costs and any potential impact on utility rates that a project may have. UTILITY CAPITAL PROJECTS Below are descriptions of the utility capital projects included in the FY15 Approved Budget. The funds expended on these projects are considered significant and nonroutine. Electric Capital Projects The approved budget appropriation for electric capital projects is $7,135,418. Included is $50,000 for General Plant projects. These include enhancements to the SCADA and the mapping system, as well as general plant upgrades. Funds in the amount of $1,450,000 are estimated for Overhead System Improvement projects. These funds will be used for the construction of overhead feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual utility pole replacement program. Funds in the amount of $1,530,000 are estimated for Underground System Improvement projects. These funds will be used for the construction of new underground electric projects and for conversion of overhead power lines to underground. Included in this estimate are various underground feeders in the Northgate area. A total of $1,615,000 is included in the budget for New Service and System Extension projects. These funds will be used to provide electrical system services for new customer additions (residential, commercial, apartments and subdivisions). In addition, $95,000 is included in the budget for Residential Street Lighting projects. These funds are used for new residential street lighting projects and improvement to existing residential street lighting. Funds in the amount of $450,000 are estimated for Thoroughfare Street Lighting projects. These funds will be used for new thoroughfare street lighting projects and improvements to existing thoroughfare street lights. The thoroughfare lighting project planned for FY15 is Harvey Mitchell Parkway from University Drive to the north City limits. A budget of $1,520,000 is included for Distribution projects and $390,000 is included for Transmission projects. Transmission/Distribution projects planned for FY15 include the purchase and installation of a second transformer at the Dowling Road Substation; various SCADA enhancements; rock and drainage control, as well as ground grid updates at the Greens Prairie Substation; and battery replacement and breaker updates at the Southwood Valley Substation. The FY15 Approved Budget includes an estimated $5,500,000 in current revenues that will be transferred from operations to fund Electric capital projects. The amount of debt issued in FY14 is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for Electric capital projects. 159 Water Capital Projects In FY15, $4,335,218 is the new appropriation included for water capital projects. The total expenditures in FY15 for Water capital projects are projected to be $6,687,309. Appropriations from prior years carry forward on capital projects and additional appropriations may be added each year as the projects progress. The FY15 projected expenditures exceed the FY15 appropriations as the projected expenditures include appropriations from prior years. Water Production projects include an estimated FY15 expenditure of $3,656,540. A total of $170,000 is included for design work related to the construction of Well #9 and $95,000 is included for the design work related to the construction of the Well #9 Collection Line. As capacity needs grow, the City is preparing for the construction of new wells. It is anticipated that the design of these wells will begin in FY15 with construction scheduled for FY16 and FY17. An estimate of $32,000 is included in FY15 for the Well Field Fiber project. This project is to connect Water Wells #1 and #2 to the existing fiber run to Well #7. An estimated $660,376 is included in FY15 for the Sandy Point Chemical System Replacement project. The chemical feed and storage facilities at Sandy Point Pump Station require upgrading to accommodate current expansion of the water production infrastructure and to be in compliance with current fire codes. As part of the project, the existing chlorine disinfection system will be replaced to improve personnel safety, operating reliability and cost efficiency. $1,602,664 is the FY15 estimate included in the budget for the Cooling Tower Expansion project. This project is for the design and construction of an additional water cooling tower and all of the associated appurtenances to connect this new equipment into the existing system. The additional tower is needed to meet the increased production capacity of the water system. An estimate of $1,096,500 is included for the Variable Frequency Drive Replacement project. Various critical pieces of equipment such as water transfer pumps, water high service pumps, cooling fans and some raw sewage lift pumps are powered by variable frequency drives. This project will replace the Variable Frequency Drives that have exceeded their service lives with newer, currently supported drives. Funds in the amount of $1,876,547 are projected to be expended on Water Distribution projects in FY15. This includes $100,000 of general Oversize Participation (OP) funds. These funds are used to help meet future capacity needs by oversizing water lines above the minimum size required to serve a development. An estimate of $227,700 has been included for the State Highway 40 – Graham to Barron project and $21,619 has been included for the State Highway 40 – Sonoma Subdivision to Victoria project. These projects will extend a water distribution line that will complete a section of an existing 24 inch water distribution line. These connections will assist in proper operation of the distribution system by increasing connectivity between Dowling Road Pump Station and the Greens Prairie Elevated Storage Tank. Design and land acquisition for the projects are scheduled for FY15 and FY16 and construction is estimated for FY17. In addition, $1,017,620 has been included for the Area 2 Water Line Extension project. This project is for land acquisition, design and construction of water distribution lines along Greens Prairie Road and Arrington Road in accordance with a Certificate of Convenience and Necessity (CCN) settlement agreement between City of College Station and Wellborn Special Utility District. An estimate of $334,608 is included as the FY15 estimated expenditure for the Reinstallation of a 30 Inch Water Transmission Line at Villa Maria and FM 2818. The existing water transmission line from Sandy Point Pump Station to Dowling Road Pump Station was in conflict with TxDOT’s grade separation of Villa Maria and FM 2818. TxDOT agreed to install an encasement pipe during construction of their project that would be located in a non-conflicting location. This project is for the installation of approximately 1,500 ft of the 30 inch water line that was in conflict with the grade separation. Expenditures in the amount of $50,000 are projected in the FY15 budget for the Southland Waterline project. This project will be completed in conjunction with the Southland Drainage project which is for the design of flood mitigation measures along Bee Creek Tributary B. As part of the project, a waterline will be extended from the boundary of the Copper Creek development and connected to the existing 6" waterline in the Parkway Circle Apartments complex. Lastly, $125,000 is estimated for Miscellaneous Water Rehabilitation projects that may arise throughout the fiscal year. Rehabilitation projects included in the FY15 Approved Budget include $173,270 for design work on the Eastgate Rehabilitation project. Construction is estimated for FY16 and FY17. This project will involve the replacement of water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east, Francis Drive to the south, and Texas Avenue to the west. The water distribution lines are in need of replacement due to an increase in service disruptions caused by deteriorating materials and inadequate fire protection. The project also includes some street repair of existing aging streets in the respective project area. Several other utility rehabilitation projects are also included in the FY15 estimated expenditures. These include the Luther Street, Nimitz Street and Eisenhower Rehabilitation projects; and design of the Munson Street Rehabilitation project and Francis Drive Rehabilitation project. Also estimated for FY15 is the Cooner Street Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water and wastewater lines and paving along Cooner Street from Texas Avenue to the street terminus. The water distribution lines are in need of 160 replacement due to an increase in service disruptions caused by deteriorating lines. Funding for the majority of the cost of the project design came from Community Development Block Grant funds. Construction of the water portion of the project will be paid for with water utility revenue. The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. Contingency in the amount of $100,000 has been included in the FY15 Approved Budget. These funds will be available for use on unanticipated projects as well as to offset project overruns. $150,000 has been included for the meter replacement program that was implemented in FY08. This program is for the replacement of water meters on a routine basis to ensure efficient water readings. The FY15 budget includes an estimated $1,095,000 in current revenues that will be transferred from operations to fund Water capital projects. The amount of debt issued in FY14 is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for water capital projects. Wastewater Capital Projects In FY15, $8,386,598 is the new appropriation included for wastewater capital projects. The total expenditures in FY15 for Wastewater capital projects are projected to be $11,045,259. Appropriations from prior years carry forward on capital projects and additional appropriations may be added each year as the projects progress. The FY15 projected expenditures exceed the FY15 appropriations as the projected expenditures include appropriations from prior years. Wastewater Collection projects include $228,260 for Oversize Participation (OP). These funds are available to meet future anticipated capacity in the construction of wastewater lines above the minimum size needed to serve the development. The FY15 estimate includes $100,000 for OP projects that are not yet identified and an additional $128,620 for the Creek Meadows OP project that was added to the CIP in FY14. An estimate of $1,399,000 is included for the East Side FM 158 Sewer Line project. As part of the Sanitary Sewer CCN swap with the City of Bryan associated with the Bio-Corridor Infrastructure Project and ILA, the East Side FM 158 Sewer Line project will provide sewer service to the service area within the City of Bryan Corporate Limits acquired as College Station Sewer Service area. The total cost of this project is estimated to be $1,632,000 and the City of College Station will be reimbursed by the City of Bryan for half of the cost of design and construction. This project is for the construction of gravity sewer, a lift station and force main to serve properties along State Highway 30 southeast of the intersection with FM 158 within the City of Bryan's corporate limits and upgrade the gravity sewer that currently services property along State Highway 30 within the City of College Station in order to convey flows from the City of Bryan to the Carters Creek Wastewater Treatment Plant (CCWWTP). Design of the line began in FY12 with construction expected for FY15. In addition, an estimate of $4,295,000 is included in FY15 for the Bee Creek Parallel Trunkline project. The existing Bee Creek Trunkline sub-basin currently serves areas along FM 2818, from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant. This project will install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept the ultimate build-out demand anticipated in this respective area. This project is being completed in phases, with the final phase expected to be completed in FY17. Phase 1 construction is complete and land acquisition is currently in progress for phase II. Construction on phase II is expected to begin in FY15. Also included is $192,637 for the Royder/Live Oak Sewer Line. This project is for the design, easement acquisition and construction of a gravity sanitary sewer line along Royder Road and Live Oak Street with laterals on Madison Street, Church Street and McCullough Road. Construction on this project is currently in progress and should be completed in FY15. Rehabilitation projects included in the FY15 Approved Budget include $170,470 for design work on the Eastgate Rehabilitation project. Construction is estimated for FY16 and FY17. This project will involve the replacement of water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east, Francis Drive to the south, and Texas Avenue to the west. The sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating materials, shallow lines, and poor access to mains located near back lot lines. The project also includes some street repair of existing aging streets in the respective project area. Several other utility rehabilitation projects are also included in the FY15 estimated expenditures. These include the Graham Road, Nimitz Street and Eisenhower Rehabilitation projects; and design of the Munson Street Rehabilitation project and Francis Drive Rehabilitation project. Also estimated for FY15 is the Cooner Street Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water and wastewater lines and paving along Cooner Street from Texas Avenue to the street terminus. The sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines. Funding for the majority of the cost of the project design came from Community Development Block Grant funds. Construction of the water portion of the project will be paid for with water utility revenue. The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. 161 Funds in the amount of $3,346,425 have been estimated in FY15 for Treatment and Disposal projects. An estimate of $1,129,340 has been included for the Carters Creek Centrifuge Improvements project. This project is for improvements to the existing Carters Creek Wastewater Treatment Plant sludge dewatering system. These improvements are designed to ensure the critical plant process of dewatering sludge is completed as needed, thereby minimizing Plant odors. In addition, a total of $369,735 is estimated in FY15 for the Carters Creek Treatment Structure Coatings Replacement project. This project is for the installation of new coatings and some minor structural repairs to plant clarifiers. These repairs are necessary to ensure that the full service life of the equipment is realized and full regulatory compliance is maintained. An estimate of $25,000 is included for the Variable Frequency Drive Replacement project. Various critical pieces of equipment such as water transfer pumps, water high service pumps, cooling fans and some raw sewage lift pumps are powered by variable frequency drives. This project will replace the Variable Frequency Drives that have exceeded their service lives with newer, currently supported drives. The design work for the wastewater components of the project will take place in FY15 with installation in FY16. Other Treatment and Disposal projects include an estimate of $755,000 for the Lick Creek Generator Replacement. This project is for the replacement and upgrade of the existing Lick Creek Wastewater Treatment Plant emergency power generator, which is nearing the end of its service life. The new generator will provide additional power so that more of the routine Plant processes can be completed while under generator power. The larger generator capacity will also provide operational redundancy and accommodate planned Plant Expansion. Also estimated in FY15 is $105,000 for the Carters Creek Headworks Catwalk project. This project is for the installation of a new catwalk along the South side of the Headworks structure. This will facilitate easier and safer cleaning of the number two grit channel of the headworks facility. An estimate of $150,000 has been included in the FY15 Approved Budget for the Carters Creek Fueling Station project. This project is for the replacement of the existing above ground fuel tanks at Carters Creek Wastewater Treatment Plant. An estimate of $300,000 has been included in the FY15 budget for the Lick Creek Raw Lift Pumps project. This project is for the replacement of the existing sewerage lift pumps at the Lick Creek Wastewater Treatment Plant. The existing pumps are near the end of their expected service life. Several General Plant project are included in the FY15 Approved Budget. These include an estimate of $94,350 for SCADA at the New Lift Stations. This project was created to fund the integration of new lift stations to our SCADA system. In addition, an estimate of $240,000 is included for the Carters Creek Electrical Improvements project. This project is for the replacements of the Motor Control Centers (MCC's) for Plants 2 and 3. Also included in the FY15 budget is an estimate of $53,000 for the Aggie Acres Fiber Optic Conduit project. This project is to provide for the communications hardware to enable critical lift station operations to be remotely monitored. Lastly, $125,000 is estimated for Miscellaneous Wastewater Rehabilitation projects that may arise throughout the fiscal year. Contingency in the amount of $150,000 has been included in the FY15 Approved Budget. These funds will be available for use on unanticipated projects as well as to offset project overruns. The FY15 budget includes an estimated $1,625,000 in current revenues that will be transferred from operations to fund Wastewater capital projects. The amount of debt issued in FY14 is intended to cover the needs in both FY14 and FY15. Therefore, it is not anticipated that debt will be issued in FY15 for water capital projects. UNFUNDED WATER AND WASTEWATER PROJECTS Each year, as part of the budget process, projects are submitted for consideration of inclusion in the upcoming CIP. A number of projects were considered for the Water and Wastewater CIP, but were not added because the variables surrounding when and how they will proceed are still undetermined. However, there are potential outstanding projects that could significantly alter future CIP’s. Several projects in the Medical District and the Northgate area have been identified that may be needed depending upon how/when those areas develop. This is currently being evaluated and may result in future significant CIP projects. In addition, future Texas Commission on Environmental Quality (TCEQ) requirements resulting from the Clean Water Act may result in significant nutrient removal projects at the LCWWTP and CCWWTP. The need for these projects is under review and will be determined in the future. ADDITIONAL O&M COSTS The City of College Station strives to provide superior electric, water, and wastewater services to its citizens. Part of this effort includes investment in the capital that makes up the infrastructure. These investments take place in the form of capital improvement projects. Some of these improvements require additional operating and maintenance (O&M) costs. These costs are identified and ultimately become part of the cost of providing these 162 utility services. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. Departments are expected to consider the impact of current and planned capital improvement projects on O&M budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial forecasting. No additional budget was included in the FY15 Approved Budget O&M costs related to recently completed Utility Capital projects. Projections for O&M are included in the financial forecasts for projects that are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the utility capital projects. The departments will continue to evaluate current operations before increases in budget will be approved. 163 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2018-2019 FY13-14 FY12-13 REVISED FY13-14 ACTUAL BUDGET ESTIMATE BEGINNING FUND BALANCE:2,521,877$ 3,806,856$ 3,806,856$ UTILITY REVENUE BONDS/CO's 8,259,803$ 5,150,000$ 8,750,000$ INTEREST ON INVESTMENTS 5,091 2,500 3,000 INTERGOVERNMENTAL TRANSFERS 536,257 300,000 38,120 TRANSFER IN FOR DIRECT CAPITAL - - - INTRAGOVERNMENTAL TRANSFERS 600,000 700,000 - SUBTOTAL ADDITIONAL RESOURCES 9,401,151$ 6,152,500$ 8,791,120$ TOTAL RESOURCES AVAILABLE 11,923,028$ 9,959,356$ 12,597,976$ CAPITAL PROJECTS: GENERAL PLANT 1,388 50,000 61,197 OVERHEAD SYSTEM IMPROV. 1,473,544 1,370,000 2,327,069 UNDERGROUND SYSTEM IMPROV. 953,240 1,550,000 1,409,880 NEW SERVICES & SYSTEM EXT. 1,676,262 1,615,000 1,454,191 RES. STREET LIGHTING 86,824 95,000 86,375 THOR. STREET LIGHTING 81,449 450,000 76,528 DISTRIBUTION 1,399,894 1,713,975 3,101,512 TRANSMISSION 2,412,237 2,485,827 2,216,577 GENERAL AND ADMINISTRATIVE 20,914 34,386 34,386 DEBT ISSUANCE COST 7,600 17,802 30,000 TOTAL EXPENDITURES 8,113,353$ 9,381,990$ 10,797,715$ (2,818)$ ENDING FUND BALANCE:3,806,856$ 577,366$ 1,800,261$ MEASUREMENT FOCUS INCREASE (DECREASE) 164 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2018-2019 FY14-15 APPROVED PROJECTED PROJECTED PROJECTED PROJECTED BUDGET FY15-16 FY16-17 FY17-18 FY18-19 1,800,261$ 174,843$ 82,343$ 84,843$ 92,343$ -$ -$ -$ -$ 7,700,000$ 10,000 2,500 2,500 2,500 5,000 - - - - - - - - - - 5,500,000 7,500,000 9,500,000 7,700,000 12,500,000 5,510,000$ 7,502,500$ 9,502,500$ 7,702,500$ 20,205,000$ 7,310,261$ 7,677,343$ 9,584,843$ 7,787,343$ 20,297,343$ 50,000 175,000 1,550,000 225,000 1,050,000 1,450,000 1,325,000 1,300,000 1,350,000 1,250,000 1,530,000 1,770,000 1,650,000 1,800,000 1,500,000 1,615,000 1,710,000 1,805,000 1,900,000 11,020,000 95,000 95,000 235,000 95,000 95,000 450,000 270,000 150,000 150,000 150,000 1,520,000 1,470,000 750,000 1,697,000 3,160,000 390,000 745,000 2,025,000 443,000 2,000,000 35,418 35,000 35,000 35,000 35,000 - - - - 30,000 7,135,418$ 7,595,000$ 9,500,000$ 7,695,000$ 20,290,000$ 174,843$ 82,343$ 84,843$ 92,343$ 7,343$ 165 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 FY15 REVISED APPROVED WORK REQUEST APPROVED APPROPRIATIONS FY13 - 14 FY14 - 15 NUMBER BUDGET THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:843,167$ 5,584,726$ ADDITIONAL RESOURCES: UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 5,525,000$ -$ INTEREST ON INVESTMENTS 5,000 15,000 TRANSFERS FROM OPERATIONS 2,375,000 1,095,000 OTHER - - SUBTOTAL ADDITIONAL RESOURCES 7,905,000$ 1,110,000$ TOTAL RESOURCES AVAILABLE 8,748,167$ 6,694,726$ PRODUCTION PROJECTS SOURCE AND SUPPLY PLANT - WSWOC LAND ACQUISITION - WELLS WF0377324 5,450,024 6,345,917 - - WELL #9 WF1762004 3,905,000 - - 600,000 WELL #9 COLLECTION LINE WF1249597 1,950,000 25,000 - 300,000 WELL FIELD COLLECTION SYSTEM LOOP WF1656029 900,000 - 247,900 - WELL FIELD FIBER TBD 32,000 - - 32,000 WATER PUMPING AND TREATMENT PLANT - WPWOC - SANDY POINT CHEMICAL SYS REPLACEMENT WF1440357 1,058,000 1,764,259 - - COOLING TOWER EXPANSION WF1440344 3,390,100 3,182,000 208,099 - WATER WELL SOFT STARTERS WF1656095 272,000 - 272,000 - VARIABLE FREQUENCY DRIVE REPLACEMENT WF1680680 1,216,500 - 120,000 1,096,500 PARK PLACE ELEVATED STORAGE TANK RECOATING 425,000 - - - WATER GENERAL PLANT - WGWOC - UTILITY SERVICE CENTER RENOVATIONS WF1441516 1,164,000 37,500 - - WATER REDUNDANT COMMUNICATIONS WF1440364 317,000 295,000 - - CLOSED PROJECTS 605,000 SUBTOTAL DISTRIBUTION PROJECTS TRANSMISSION AND DISTRIBUTION PLANT - WTWOC OVERSIZED PARTICIPATION WF1366201 100,000 - 13,790 100,000 BRIDGEWOOD OP WF1760972 52,727 - 52,727 - CASTLEGATE II, SECTION 200 WF1366201/001 29,730 29,730 - - PLAZA REDEVELOPMENT OP TBD 67,102 67,102 - - CASTLEGATE II, SECTION 100 TBD 26,810 26,810 - - CASTLEGATE II, SECTION 101 TBD 12,592 12,592 - - TRADITIONS 23 - CIADM WF1658199 40,760 40,760 - - CASTLEGATE II, SECTION 103 TBD 18,556 - 18,556 - CASTLEGATE II, SECTION 204 TBD 30,212 - 30,212 - CASTLEGATE II, SECTION 104 TBD 11,311 7,245 11,311 - CASTLEGATE II, SECTION 102 TBD 26,131 4,081 26,131 - BUDGET APPROPRIATIONS 166 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 882,132$ 843,167$ 5,584,726$ 7,417$ 5,372$ 3,443$ 51,762$ 37,212$ -$ 6,500,000$ -$ 6,925,000$ 9,500,000$ 4,725,000$ 4,800,000$ -$ 117 7,500 15,000 2,500 2,500 2,500 2,500 2,500 5,400,000 2,825,000 1,095,000 1,060,000 900,000 975,000 1,225,000 600,000 461,353 67,080 - - - - - - 5,861,470$ 9,399,580$ 1,110,000$ 7,987,500$ 10,402,500$ 5,702,500$ 6,027,500$ 602,500$ 6,743,602$ 10,242,747$ 6,694,726$ 7,994,917$ 10,407,872$ 5,705,943$ 6,079,262$ 639,712$ 4,950,024 - - - - 500,000 - - - - - - 170,000 2,071,902 1,663,098 - - - 16,983 - - 95,000 1,164,131 673,886 - - - - - 247,126 - - 652,874 - - - - - - 32,000 - - - - - 67,596 86,573 243,455 660,376 - - - - - 74,906 126,292 1,586,238 1,602,664 - - - - - - - - 272,000 - - - - - - 120,000 1,096,500 - - - - - - - - - 425,000 - - - - 38,189 - - - 62,500 375,000 62,500 500,000 125,811 22,261 1,984 - - 292,755 - - - - 2,152,093 610,000 5,169,958$ 2,366,942$ 2,806,819$ 3,656,540$ 4,288,288$ 3,864,858$ 62,500$ 500,000$ 125,811$ 2,078 - - 100,000 100,000 100,000 100,000 100,000 100,000 - - 52,727 - - - - - - - - 29,730 - - - - - - - - 67,102 - - - - - - - - 26,810 - - - - - - - - 12,592 - - - - - - - - 40,760 - - - - - - - - 18,556 - - - - - - - - 30,212 - - - - - - - - 11,311 - - - - - - - - 26,131 - - - - - - PROJECT EXPENDITURES 167 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 FY15 REVISED APPROVED WORK REQUEST APPROVED APPROPRIATIONS FY13 - 14 FY14 - 15 NUMBER BUDGET THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS RAYMOND STOTZER WEST WATER LINE WF1111167 1,258,000 1,000,000 - - SH 40 WATER LINE - GRAHAM TO BARRON WF1544834 2,535,000 159,500 - 466,700 SH 40 WATER LINE - Sonoma Subdivision to Victoria WF1544835 643,000 102,540 - - AREA 2 WATER LINE EXTENSION WF1544836 1,224,780 100,000 225,780 899,000 30" WATER TRANS LINE REINSTALLATION WF1344704 815,000 1,379,836 - - SPRING MEADOWS WATER LINE IMP TBD 240,000 - - - TAMU/NORTHGATE WATER LINE IMPROVEMENTS TBD 6,236,150 - - - SOUTHLAND WATER LINE WF1656673 50,000 - 50,000 - MISCELLANEOUS REHABILITATION MISC 245,000 - 125,000 125,000 DONATED WATER NA - CLOSED PROJECTS SUBTOTAL REHABILITATION PROJECTS: EASTGATE REHAB WF1656023 2,645,000 - 370,415 - COLLEGE HEIGHTS REHABILITATION TBD 2,430,000 - - - McCULLOCH UTILITY REHABILITATION TBD 2,790,000 - - - MUNSON UTILITY REHABILITATION WF1749362 580,000 105,000 - - LUTHER UTILITY REHABILITATION WF1735668 190,000 34,000 - 190,000 FRANCIS DR REHAB PH I WF1749347 720,000 125,300 - - FRANCIS DR REHAB PH II WF1749356 130,000 27,500 - - NIMITZ REHABILITATION WF1701514 60,000 12,000 - 48,000 EISENHOWER REHAB WF1711179 157,500 17,500 - 140,000 COONER UTILITY REHABILITATION WF1440709 559,209 446,000 113,209 CLOSED PROJECTS SUBTOTAL CAPITAL PROJECTS CONTINGENCY TBD 30,000 100,000 METER REPLACEMENT PROGRAM WF1128579 150,000 150,000 CAPITAL PROJECTS SUBTOTAL 2,670,130$ 4,247,200$ GENERAL AND ADMINISTRATIVE 85,454 88,018 DEBT ISSUANCE COST 40,000 - TOTAL EXPENDITURES 2,795,584$ 4,335,218$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:5,952,583$ 2,359,508$ 168 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 PROJECT EXPENDITURES 25,202 - - - - 375,000 857,798 - - - - - 227,700 388,500 1,918,800 - - - - - - 21,619 178,000 443,381 - - - - 211 206,949 1,017,620 - - - - - 244,303 65,305 170,784 334,608 - - - - - - - - - - - - 240,000 - - - - - - 522,050 1,912,050 3,802,050 - - - - 50,000 - - - - - 117,489 107,568 125,000 125,000 - - - - - 1,029,915 65,573 389,072$ 1,202,999$ 884,237$ 1,876,547$ 666,500$ 3,359,231$ 2,869,848$ 4,142,050$ 100,000$ - - 157,000 173,270 1,189,130 1,125,600 - - - - - - - 263,427 1,166,573 1,000,000 - - - - - - - 468,167 1,321,833 1,000,000 - - - 45,000 60,000 475,000 - - - - - - 24,000 166,000 - - - - - - - 53,360 71,940 594,700 - - - - - - 12,500 15,000 102,500 - - - - - - 12,000 48,000 - - - - - - - 17,500 140,000 - - - - - 16,195 20,869 380,151 141,994 - - - - - 1,640,099 16,195$ 1,660,968$ 701,511$ 816,204$ 2,624,757$ 2,760,340$ 2,321,833$ 1,000,000$ -$ - - 100,000 150,000 150,000 150,000 150,000 150,000 69,083 150,000 150,000 150,000 150,000 150,000 150,000 150,000 5,575,226$ 5,299,992$ 4,542,567$ 6,599,291$ 7,879,545$ 10,284,429$ 5,554,181$ 5,942,050$ 525,811$ 64,937 85,454 88,018 80,000 75,000 75,000 75,000 75,000 - 30,000 - 30,000 45,000 25,000 25,000 - 5,364,929$ 4,658,021$ 6,687,309$ 7,989,545$ 10,404,429$ 5,654,181$ 6,042,050$ 600,811$ (535,506)$ 843,167$ 5,584,726$ 7,417$ 5,372$ 3,443$ 51,762$ 37,212$ 38,901$ 169 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 FY15 REVISED APPROVED WORK REQUEST APPROVED APPROPRIATIONS FY13-14 FY14-15 NUMBER BUDGET THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:560,605$ 8,769,391$ ADDITIONAL RESOURCES: UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 7,350,000$ -$ INTEREST ON INVESTMENTS 7,500 10,000 TRANSFERS FROM OPERATIONS 3,775,000 1,625,000 INTERGOVERNMENTAL - - OTHER 660,000 660,000 SUBTOTAL ADDITIONAL RESOURCES 11,792,500$ 2,295,000$ TOTAL RESOURCES AVAILABLE 12,353,105$ 11,064,391$ COLLECTION PROJECTS COLLECTION PLANT - SCWOC OVERSIZE PARTICIPATION TBD 100,000 - 11,900 100,000 CREEK MEADOWS OP WF1762044 216,360 - 88,100 128,260 EAST SIDE FM 158 SEWER LINE WF1382208 1,632,000 1,632,000 - - LICK CREEK PARALLEL TRUNK LINE - PH I WF0912284 3,550,572 395,496 329,492 - LICK CREEK PARALLEL TRUNK LINE - PH II WF1656094 5,366,000 - 1,095,253 - BEE CREEK PARALLEL TRUNK LINE WF1369909 14,293,611 5,241,053 3,148,558 2,904,000 MEDICAL DISTRICT TRUNKLINE PH I TBD 5,934,000 - - - ROYDER/LIVE OAK SEWER SERVICE WF1369908 1,609,652 2,297,342 - - SUBTOTAL REHABILITATION PROJECTS EASTGATE REHAB WF1656024 2,806,000 - 370,415 - COLLEGE HEIGHTS REHAB TBD 1,310,000 - - - MUNSON UTILITY REHABILITATION WF1749363 555,000 100,000 - - FRANCIS DR REHAB PH I WF1749349 210,000 38,200 - - FRANCIS DR REHAB PH II WF1749355 105,000 23,200 - - NIMITZ REHABILITATION WF1701517 240,000 43,700 - 196,300 EISENHOWER REHAB WF1711180 100,000 12,500 - 87,500 GRAHAM ROAD REHAB WF1703756 340,000 62,400 - 277,600 COONER UTILITY REHAB WF1440708 1,285,961 657,000 628,961 - McCULLOCH UTILITY REHAB TBD 2,382,000 - - - CLOSED PROJECTS SUBTOTAL BUDGET APPROPRIATIONS 170 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 3,447,570$ 560,605$ 8,769,391$ 19,132$ 17,082$ 21,291$ 28,424$ 36,140$ 2,002,434$ 11,400,000$ -$ 7,675,000$ 7,100,000$ 11,100,000$ 6,475,000$ 3,475,000$ 7,659 10,000 10,000 5,000 5,000 5,000 5,000 5,000 3,700,000 4,260,000 1,625,000 2,410,000 1,920,000 1,875,000 1,375,000 1,025,000 - - - - - - - 30,815 25,224 660,000 - - - - - 5,740,907$ 15,695,224$ 2,295,000$ 10,090,000$ 9,025,000$ 12,980,000$ 7,855,000$ 4,505,000$ 9,188,477$ 16,255,829$ 11,064,391$ 10,109,132$ 9,042,082$ 13,001,291$ 7,883,424$ 4,541,140$ - - - 100,000 100,000 100,000 100,000 100,000 100,000 - - 88,100 128,260 - - - - - 62,754 11,091 159,155 1,399,000 - - - - - 10,422 - - - 624,511 2,915,639 - - - - - - - 837,037 295,254 4,233,709 - - 501,166 1,567,065 2,938,388 4,295,000 2,728,750 2,263,242 - - - - - - - - - 1,189,925 2,462,359 2,281,716 196,535 77,980 1,142,500 192,637 - - - - - 770,877$ 1,656,136$ 4,328,143$ 6,114,897$ 4,290,298$ 5,574,135$ 5,523,634$ 2,562,359$ 2,381,716$ - - 157,000 170,470 1,271,030 1,207,500 - - - - - - - 263,427 1,046,573 - - - - - 40,000 60,000 455,000 - - - - - - 16,200 22,000 171,800 - - - - - - 10,000 13,200 81,800 - - - - - - 43,700 196,300 - - - - - - - 12,500 87,500 - - - - - - - 42,400 297,600 - - - - - 16,195 35,892 735,025 498,849 - - - - - - - - - - 468,167 1,913,833 - - 2,921,156 306,997 16,195$ 2,957,048$ 1,363,822$ 1,345,919$ 2,243,057$ 2,722,240$ 1,913,833$ -$ -$ PROJECT EXPENDITURES 171 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 FY15 REVISED APPROVED WORK REQUEST APPROVED APPROPRIATIONS FY13-14 FY14-15 NUMBER BUDGET THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS TREATMENT & DISPOSAL PROJECTS SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SSWOC CC CENTRIFUGE IMPROVEMENTS WF1732015 2,206,685 - - 2,206,685 WF1761833 369,735 - - 369,735 TBD 4,152,000 - - - TBD 7,127,000 - - - WF1590910 200,000 311,605 - - TBD 72,000 - - - WF1580237 178,500 - - 178,500 WF1611278 580,000 51,175 722,750 - WF1761997 755,000 - - 755,000 WF1762000 105,000 - - 105,000 TBD 150,000 - - 150,000 TBD 300,000 - - 300,000 - SEWER GENERAL PLANT - SGWOC SCADA - NEW LIFT STATIONS WF1359125 305,000 275,000 - - CC FIBER RING WF1440366 160,000 160,000 - - CC ELECTRICAL IMPROVEMENTS WF1677128 1,976,000 - - 265,000 UTILITY SERVICE CENTER RENOVATIONS WF1441517 1,161,000 37,500 - - AGGIE ACRES FIBER OPTIC CONDUIT WF1440367 218,000 156,491 - - - MISCELLANEOUS REHAB MISC - 125,000 125,000 CLOSED PROJECTS 198,345 SUBTOTAL CAPITAL PROJECTS CONTINGENCY TBD - 150,000 150,000 CAPITAL PROJECTS SUBTOTAL 6,868,774$ 8,298,580$ GENERAL AND ADMINISTRATIVE 85,454 88,018 DEBT ISSUANCE COST 45,000 - TOTAL EXPENDITURES 6,999,228$ 8,386,598$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:5,353,877$ 2,677,793$ LICK CREEK CAPACITY EXPANSION LICK CREEK DIGESTION FACILITY CC DIGESTED SLUDGE AERATOR REPL LIFT STATION FORCE MAIN REHAB CARTERS CREEK HEADWORKS CATWALK CARTERS CREEK FUELING STATION LICK CREEK RAW LIFT PUMPS CLOSED PROJECTS CC TREATMENT STRUCTURE COATINGS REPL VARIABLE FREQUENCY DRIVE REPLACEMENT CCWWTP PLANTS 4&5 BLOWER IMPR LICK CREEK GENERATOR REPLACEMENT 172 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 PROJECT EXPENDITURES - - - 1,129,340 1,077,345 - - - - - - - 369,735 - - - - - - - - - - - 828,400 1,612,425 1,711,175 - - - - - - 4,209,500 2,917,500 - - 2,895 197,105 - - - - - - - - - - - - - - 72,000 - - - 25,000 153,500 - - - - - - 580,000 - - - - - - - - - 755,000 - - - - - - - - 105,000 - - - - - - - - 150,000 - - - - - - - - 300,000 - - - - - 2,359,294 403,000 21,884 - - 94,350 94,350 94,416 - - - - - - - - - 160,000 - - - - - 240,000 1,736,000 - - - - 35,116 - - - 62,500 375,000 62,500 500,000 125,884 - - - 53,000 165,000 - - - - 131,935 35,380 125,000 125,000 - - - - - 1,432,518 348,914 - - - - - - 188,935$ 3,830,087$ 1,654,019$ 3,346,425$ 3,288,695$ 469,416$ 5,260,400$ 5,029,925$ 1,909,059$ - - 150,000 150,000 150,000 150,000 150,000 150,000 976,007$ 8,443,271$ 7,345,984$ 10,957,241$ 9,972,050$ 8,915,791$ 12,847,867$ 7,742,284$ 4,440,775$ 64,937 85,454 88,018 80,000 70,000 70,000 70,000 70,000 15,000 55,000 - 40,000 35,000 55,000 35,000 15,000 8,523,208$ 7,486,438$ 11,045,259$ 10,092,050$ 9,020,791$ 12,972,867$ 7,847,284$ 4,525,775$ (104,664) 560,605$ 8,769,391$ 19,132$ 17,082$ 21,291$ 28,424$ 36,140$ 15,365$ 173 Projected Projected Projected Projected Projected Projected FY15 FY16 FY17 FY18 FY19 FY20 Comments Water Projects Well #9 -$ -$ -$ 94,600$ 97,438$ 100,361$ Personnel, supplies, maintenance and utility costs Well #9 Collection Line - - - 1,600 1,648 1,697 Line maintenance Wellfield Collection System Loop - - - 240 240 240 Line maintenance SPPS Chemical System Replacement - 9,000 9,270 9,548 9,835 10,130 Chemical costs Cooling Tower Expansion - 25,750 26,523 27,318 28,138 28,982 Supplies, maintenance and utility costs Variable Frequency Drive Replacement - - 2,800 2,884 2,971 3,060 General maintenance TAMU/Northgate Water Line Impr - - - - - - TBD Water Project Totals -$ 34,750$ 38,593$ 136,190$ 140,269$ 144,470$ Wastewater Projects East Side FM 158 Sewer Service -$ 10,000$ 10,300$ 10,609$ 10,927$ 11,255$ Supplies and maintenance costs Medical District Truknline Phase I - - - - - - TBD Carters Creek Centrifuge Improvements - - 10,500 10,815 11,139 11,474 Supplies and maintenance Lick Creek Digestion Facility - - - - - - O&M to begin in FY21. Personnel, supplies, maintenance and utility costs Lick Creek Capacity Expansion - - - - - 407,500 Personnel, supplies, maintenance and utility costs Wastewater Project Totals -$ 10,000$ 20,800$ 21,424$ 22,067$ 430,229$ Total Estimated O&M Costs -$ 44,750$ 59,393$ 157,614$ 162,336$ 574,698$ *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. Enterprise Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* 174 Hotel Tax Fund The primary funding source for the Hotel Tax Fund is the Hotel tax, a consumption type tax authorized under state statute. This tax allows the City to collect up to its current tax rate of 7% on rental income of hotels and motels within the city limits. Funds derived from the Hotel Tax Fund can only be spent if the following two-part test is met: I. Every expenditure must directly enhance and promote tourism and the convention and hotel industry. II. Every expenditure must clearly fit into one of nine statutorily provided categories for expenditure of local hotel occupancy tax revenues. 1. Funding the establishment, improvement, or maintenance of a convention or visitor information center. 2. Paying for the administrative costs for facilitating convention registration. 3. Paying for tourism related advertising, and promotion of the city or its vicinity. 4. Funding programs that enhance the arts. 5. Funding historical restoration or preservation projects. 6. Sporting events where the majority of participants are tourists in cities located in a county with a population of 290,000 or less. 7. Enhancing and upgrading existing sport facilities or fields for certain municipalities. 8. Funding transportation systems for tourists. 9. Signage directing the public to sights and attractions that are visited frequently by hotel guest in the municipality. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items . The full listing of these exceptions can be found in the Financial Policies on page F-1. The FY15 budgeted Hotel Tax revenue is $4,668,000 which reflects an increase of 3.98% over FY14 year-end estimate of $4,489,137. Hotel tax revenues are forecasted to increase due to a stronger tourism economy and the addition of several hotels. Investment earnings of $55,000 are estimated for FY15. In FY09, Hotel Tax Funds were used toward the purchase of the Chimney Hill property for the purpose of building a convention center. In FY11, Council determined that it no longer intends to construct a convention center on the purchased property and the property was put up for sale. The property has been sold and the proceeds from the sale of the property, estimated at $7.5 million, as well of the balance of the Chimney Hill Fund, will be transferred to the Hotel Tax Fund following the sale of the property. Total City operating expenditures in the Hotel Tax Fund are $1,707,193. This is a 46.37% increase from the FY14 revised budget due, in part, to the increase in Preferred Access Payments. The FY14 revised budget ($229,167) was for a partial year of payments while the FY15 budget of $530,000 reflects a full year. The City of College Station will provide Hotel Tax revenue to the Convention & Visitors Bureau (CVB) in order to secure preferred access to certain Texas A&M University facilities at preferred rates for the purpose of enhancing and promoting tourism and the convention and hotel industry in College Station and Brazos County. Total City operating expenditures in the Hotel Tax Fund also include $591,211 for expenditures related to Parks and Recreation Programs & Events. Programs in the budget include items such as the Starlight Music Series, National & Regional Athletic Tournaments, and other events that are eligible for Hotel Tax funds. Five service level adjustments related to Parks & Recreation programs and events are approved with the FY15 budget. The first SLA request is for $10,000 to host the Texas Public Pool Council annual conference in January 2015. A second SLA requests $65,500 for tournament/event equipment needs to be utilized primarily at Veteran’s Park & Athletic Complex. The third SLA requests $10,000 for the 2018-2019 Games of Texas bid fee. The fourth SLA requests $15,000 for additional travel and training that will allow staff to attend additional conferences and meetings that give the opportunity meet with and attract new and diverse events / tournaments to College Station. The fifth SLA is for $160,000 to purchase of a portable stage to be utilized for special events throughout the City. Other City operating expenditures budgeted in FY15 include $200,000 for soliciting and hosting of sports tournaments in College Station and $19,000 for other miscellaneous programs and events. In FY15 the City Council provided direction to reduce funding to the Convention and Visitors Bureau in the area of advertising in the amount of $104,116. The funds will be redistributed to Public Communications and Marketing to be used for advertising the City to encourage visitors to come to College Station. Also included is $77,866 for staff costs in 175 the Public Communications (PC) Department. PC staff members will be responsible for strategically creating marketing materials that help increase tourism to College Station and its many amenities. In addition, PC staff will introduce College Station to other markets through the development of brochures, promotional videos, and marketing and advertising materials. It is anticipated that these responsibilities will be shared among PC staff members resulting in the time spent on the activities equating to one FTE position. The primary focus will be to create high-quality collaterals needed to bring tourism dollars to College Station. The position will be budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover the expenditures related to eligible activities. The approved budget contains $25,000 for nonprofit/charitable organizations that hold events at local hotels and meet the criteria for Hotel Tax use. These funds will be distributed at the discretion of the City Manager. A total of $2,062,694 of Hotel Tax funding is approved in FY15 Budget for Outside Agencies. This includes $1,321,294 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational, sales/marketing, promotional, servicing and business development elements; $250,000 for the CVB Grant Program; $65,000 for Arts Council operations and maintenance; $348,400 to Arts Council for affiliate funding and $38,000 for marketing and public arts support; $15,000 to Veterans Memorial to begin development of the American Civil War Memorial at Veterans Park; and $25,000 for the Bryan/College Station Chamber of Commerce. In FY14, the budgets for Brazos Valley Bowl and the Northgate District Association advertising moved to the CVB Grant Program funding. Also beginning FY14, the George Bush Presidential Library is considered as part of the ACBV Affiliate Funding. There is a 272.11% increase projected in the ending fund balance of the Hotel Tax Fund from the FY14 year-end estimate to the FY15 Approved Budget. This is primarily due to the proceeds from the sale of the Chimney Hill property increase in budgeted hotel tax collections and a decrease in budgeted capital expenditures related to the construction of synthetic fields at Veteran’s Park. 176 City of College Station Hotel Tax Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Beginning Fund Balance 4,450,354$ 6,479,599$ 6,479,599$ 3,759,727$ 3,759,727$ REVENUES Taxes 4,393,867 4,246,000 4,489,137 4,668,000 4,668,000 9.94% Chimney Hill Sale Proceeds/Fund Balance - - - 9,327,416 9,327,416 N/A Investment Earnings 22,556 11,500 18,710 55,000 55,000 378.26% Total Revenues 4,416,423$ 4,257,500$ 4,507,847$ 14,050,416$ 14,050,416$ 230.02% Total Funds Available 8,866,777$ 10,737,099$ 10,987,446$ 17,810,143$ 17,810,143$ 65.87% EXPENDITURES & TRANSFERS City Operations: Parks Programs & Events 249,073$ 473,000$ 473,000$ 490,711$ 591,211$ 24.99% Sports Tournament Promotional Funds 106,246 200,000 200,000 200,000 200,000 0.00% Veteran's Park Synthetic Fields 305,761 157,250 4,011,639 - - -100.00% Capital Purchases - - - - 160,000 N/A Preferred Access Payment - 229,167 229,167 530,000 530,000 131.27% Audit Services 7,450 45,000 - - - -100.00% Public Communications - 42,933 42,933 77,866 181,982 323.87% Miscellaneous Programs & Events 4,500 19,000 6,000 19,000 44,000 131.58% Total City Operations Expenditures 673,030$ 1,166,350$ 4,962,739$ 1,317,577$ 1,707,193$ 46.37% Outside Agency Funding Expenditures: B/CS CVB O&M 1,127,153$ 1,425,653$ 1,425,653$ 1,379,340$ 1,321,294$ -7.32% B/CS CVB Grant Program 92,995 174,327 174,327 128,000 250,000 43.41% B/CS CVB Wayfinding 64,000 - - - - N/A Aggies Go To War - 225,000 225,000 - - -100.00% Arts Council of Brazos Valley O&M - 50,000 50,000 50,000 65,000 30.00% Arts Council of Brazos Valley Affiliate/Marketing Funding 266,648 365,000 365,000 365,000 386,400 5.86% Bush Presidential Library Foundation 69,852 - - - - N/A Veterans Memorial 38,500 - - - 15,000 N/A Brazos Valley Bowl 25,000 - - - - N/A Northgate Advertising 5,000 - - - - N/A B/CS Chamber of Commerce O&M 25,000 25,000 25,000 25,000 25,000 0.00% Total Outside Agency Expenditures 1,714,148$ 2,264,980$ 2,264,980$ 1,947,340$ 2,062,694$ -8.93% Contingency -$ 50,000$ -$ 50,000$ 50,000$ 0.00% Total Operating Expenses & Transfers 2,387,178$ 3,481,330$ 7,227,719$ 3,314,917$ 3,819,887$ 9.72% Measurement Focus Increase (Decrease)-$ Increase (Decrease) in Fund Balance 2,029,245$ 776,170$ (2,719,872)$ 10,735,499$ 10,230,529$ Ending Fund Balance 6,479,599$ 7,255,769$ 3,759,727$ 14,495,226$ 13,990,256$ Outside Agency Funding Parks Programs & Events Capital Purchases Preferred Access Payment Audit Services Public Comm. Staffing Miscellaneous Programs & Events Contingency Taxes Proceeds - Chimney Hill sale Investment Earnings Outside Agency Funding 54.01%Parks Programs & Events 15.48% Sports Tournament Revolving Funds 5.24%Capital Purchases 4.19% Preferred Access Payment 13.87% Public Comm. Staffing 4.75% Miscellaneous Programs & Events 1.15% Contingency 1.31% Hotel Tax Fund - Uses Taxes 33.22% Proceeds - Chimney Hill sale 66.39% Investment Earnings 0.39% Hotel Tax Fund - Sources 177 Community Development Fund The Community Development Fund is used to account for grants received from the U. S. Department of Housing and Urban Development (HUD) by the City for use in revitalizing low and moderate income areas and addressing the needs of low and moderate income citizens. The City has submitted an action plan to HUD for FY15 to receive the Community Development Block Grant (CDBG) and the Home Investment Partnership Program Grant (HOME). The CDBG program is a federal entitlement program that provides basic funding for general programs and administration. The grant allows administrators flexibility in the use of funds for a wide variety of eligible activities. The HOME program is a yearly entitlement grant that can only be used for housing programs that assist income-eligible individuals and households. Both CDBG and HOME allocations are based on a formula that includes criteria such as the age and condition of a community’s housing stock, incidents of overcrowding, and the demographic characteristics of the City. Community Development Block Grant funds are allocated to projects including public service agency funding, public facility and infrastructure improvement activities, owner-occupied housing rehabilitation, and Code Enforcement activities. Other eligible expenditures include grant administration, housing services, interim assistance, demolition, and acquisition. The City currently uses HOME Grant funds for owner-occupied rehabilitation assistance and down payment assistance. Funds are also approved for Community Housing Development Organizations (CHDO) activities, construction, rental rehabilitation, and Tenant Based Rental Assistance (TBRA). This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Grant amounts included in the FY15 Approved Budget include $1,002,492 in Community Development Block Grant (CDBG) funds and $401,912 in HOME Investment Partnership Grant (HOME) funds. The budget also includes previously programmed but unspent grant funds in the amount of $1,086,967 in CDBG and $1,112,406 in HOME, in addition to expected program income in the amount of $26,243 (HOME) to be received from reconstruction loans executed in previous years and recaptured funds from the disposition of the Holleman property in the amount of $2,390,844 (CDBG). Total CDBG proposed appropriations for FY15 are $4,480,303 and for HOME are $1,540,561. CDBG appropriations include Public Facility projects that are intended to expand, improve and/or add public facilities and infrastructure when and where needed for designated low to moderate income areas of the city. Improvements for FY15 include street and sidewalk projects. An estimate of $441,000 is included for the Nimitz Street Rehabilitation project. This project is for the rehabilitation of Nimitz Street from Lincoln Avenue to Ash Street. The proposed design is for a standard two-lane local street with sidewalk. An estimate of $60,000 is included for the Dominik Street Sidewalks from Stallings to Munson Avenue. This project is for the design and construction of a sidewalk on one side of Dominik Drive East from Stallings Drive to Munson Avenue. Budget is also included in FY15 for the continuation of the Cooner Street Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water and wastewater lines and pavement reconstruction along Cooner Street from Texas Avenue to the street terminus. Funding for the majority of the cost of the project design as well as the pavement reconstruction will come from Community Development Block Grant funds. Construction of the utility portions of the project will be paid for with utility revenue. Lastly, funds are included in FY15 for the continuation of the FM 2154 Sidewalk project. This project is for the design and construction of a sidewalk on one side of FM 2154 from Luther Street to Southwest Parkway. Overall, approved FY15 Public Facility appropriations total $1,679,017. 178 City of College Station Community Development Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING FUND BALANCE 1,633,400$ -$ -$ -$ -$ REVENUES Grants Community Development Block Grant 803,447$ 2,403,349$ 1,295,792$ 2,089,459$ 2,089,459$ -13.06% Home Grant 339,917 1,662,530 1,301,532 1,514,318 1,514,318 -8.91% Recaptured Funds & Program Income - CDBG - - - 2,390,844 2,390,844 N/A Recaptured Funds & Program Income - HOME 17,833 29,764 52,114 26,243 26,243 -11.83% Total Revenues 1,161,197$ 4,095,643$ 2,649,438$ 6,020,864$ 6,020,864$ 47.01% TOTAL FUNDS AVAILABLE 2,794,597$ 4,095,643$ 2,649,438$ 6,020,864$ 6,020,864$ 47.01% EXPENDITURES AND TRANSFERS Community Development Block Grant Housing Assistance/Rehab -$ 30,000$ 3,021$ 11,979$ 11,979$ -60.07% Clearance/Demolition 3,750 24,500 10,315 10,000 10,000 -59.18% Acquisitions - - - 2,255,451 2,255,451 N/A Interim Assistance - 5,000 - 2,500 2,500 -50.00% Housing Services 15,759 31,698 - 15,751 15,751 -50.31% Public Service Agency Funding 154,755 184,293 142,139 183,072 183,072 -0.66% Code Enforcement 100,908 112,771 107,220 122,035 122,035 8.21% Administrative Fees 186,074 178,025 177,801 200,498 200,498 12.62% Public Facilities Projects - - - 30,000 30,000 N/A Dominik #1 - George Bush to Gables (ST1409)43 20,255 101,670 - - -100.00% Southland Street Sidewalks - 84,987 - - - -100.00% Westridge & San Pedro Sidewalks (ST1410)43 137,707 151,407 - - -100.00% Nimitz Street Rehabilitation (ST1315)- 82,253 49,635 441,000 441,000 436.15% Dominik #2 - Texas to George Bush (ST1411)43 20,929 49,988 - - -100.00% Dominik #3 - Stallings to Munson (ST1412)43 19,857 12,206 60,000 60,000 202.16% Park Place ADA Sidewalks (ST1413)43 48,275 12,432 - - -100.00% Cooner Street Rehab (ST1201)111,180 870,790 41,307 928,139 928,139 6.59% FM 2154 Sidewalks (ST1203)21,341 552,009 313,075 219,878 219,878 -60.17% Completed Projects 209,465 - 123,576 - - N/A Total CDBG Expenditures 803,447$ 2,403,349$ 1,295,792$ 4,480,303$ 4,480,303$ 86.42% Home Grant Rehabilitation -$ -$ 21,515$ -$ -$ HOME Ownwer Assistance - 226,959 47,886 264,523 264,523 16.55% CHDO Operating Expenses 24,868 18,966 1,021,084 - - -100.00% New Construction 123,785 667,334 205,054 312,472 312,472 -53.18% Homebuyer’s Assistance 134,446 200,276 - 200,000 200,000 -0.14% Tenant Based Rental Assistance 34,964 125,816 20,175 189,347 189,347 50.50% CHDO - 205,253 - 489,270 489,270 138.37% Administrative Fees 39,687 37,932 37,932 40,191 40,191 5.96% Rental Rehabilitation - 209,758 - 44,758 44,758 -78.66% Total Home Expenditures 357,750$ 1,692,294$ 1,353,646$ 1,540,561$ 1,540,561$ -8.97% Other -$ -$ -$ -$ N/A Total Other Expenditures -$ -$ -$ -$ -$ N/A Total Operating Expenses & Transfers 1,161,197$ 4,095,643$ 2,649,438$ 6,020,864$ 6,020,864$ 47.01% Expenditures Under (Over) Revenues -$ -$ -$ -$ -$ Measurement Focus Increase (Decrease)(1,633,400) *- ENDING FUND BALANCE -$ -$ -$ -$ -$ *The City does not maintain a fund balance in the Community Development Fund. Grant funds available from the U. S. Department of Housing and Urban Development are maintained and drawn from the City’s Line of Credit with the U. S. Treasury. The balance in the Line of Credit is indicated as the Total Funds available. Community Development Block Grant 34.70% Home Grant 25.15% Recaptured Funds & Program Income - CDBG 39.71% Recaptured Funds & Program Income - HOME 0.44% Community Development Fund - Sources Total CDBG Expenditures 74.41% Total Home Expenditures 25.59% Community Development Fund - Uses 179 City of College Station Community Development Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Community Development 250,165$ 355,309$ 390,893$ 397,621$ 397,621$ 11.91% TOTAL 250,165$ 355,309$ 390,893$ 397,621$ 397,621$ 11.91% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 216,568$ 317,258$ 350,965$ 359,571$ 359,571$ 13.34% Supplies 1,662 2,547 2,547 2,518 2,518 -1.14% Maintenance - - - - - N/A Purchased Services 31,935 35,504 37,381 35,532 35,532 0.08% Capital Outlay - - - - - N/A TOTAL 250,165$ 355,309$ 390,893$ 397,621$ 397,621$ 11.91% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Community Development 4.50 4.00 6.00 6.00 6.00 0.00% TOTAL 4.50 4.00 6.00 6.00 6.00 0.00% 180 181 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Sports Programs 387,278$ 356,700$ 273,340$ 279,000$ 279,000$ -21.78% Aquatics 501,240 502,900 499,953 502,200 512,200 1.85% Instruction 74,867 80,000 81,000 65,000 65,000 -18.75% SW Center, Lincoln Center 87,310 98,150 90,015 86,750 86,750 -11.61% Conference Center - - - - - N/A Grants 11,000 - - - - N/A Total Revenues 1,061,695$ 1,037,750$ 944,308$ 932,950$ 942,950$ -9.14% EXPENDITURES Sports Programs 1,298,163$ 1,250,935$ 1,250,122$ 1,275,495$ 1,211,448$ -3.16% Aquatics 1,134,326 1,124,809 1,207,933 1,085,889 1,109,434 -1.37% Instruction 163,239 179,290 176,011 145,103 147,438 -17.77% SW Center, Lincoln Center 694,691 698,276 664,833 722,522 750,011 7.41% Conference Center 23,254 - - - - N/A Total Expenditures 3,313,673$ 3,253,310$ 3,298,899$ 3,229,009$ 3,218,331$ -1.08% GENERAL FUND SUBSIDY (2,251,978)$ (2,215,560)$ (2,354,591)$ (2,296,059)$ (2,275,381)$ 2.70% Increase/(Decrease) in Working Capital -$ -$ -$ -$ -$ Beginning Working Capital -$ -$ -$ -$ -$ Ending Working Capital -$ -$ -$ -$ -$ City of College Station Recreation Fund Fund Summary Established in FY11, the Recreation Fund is designed to help the City identify costs and revenues associated with various recreational sports, aquatics, Senior/Teen Centers, Lincoln Center and various instruction programs. Ultimately the fund will help identify how much the General Fund is subsidizing these programs. As of FY14, the City no longer operates the Conference Center due to a FY13 City Council decision to sell the facility because of structural damage. The FY15 Approved Budget also includes three one-time SLAs in the amount of $43,500. The first of these SLAs, in the amount of $10,000, is for costs related to hosting the Texas Public Pools annual conference. The cost of this SLA will be offset by a transfer from the Hotel Tax Fund to cover eligible expenditures. The second SLA is for the purchase of a floor scrubber to be used at Lincoln Center. The cost of the scrubber is estimated at $8,500. The third SLA, in the amount of $25,000, is for costs associated with renovating the Splash Pad at the Lincoln Center. These renovations will turn the system into a one-pass flow through system. All of these SLAs are one-time requests. This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies in the Appendix F. Sports Programs 29.59% Aquatics 54.32% Instruction 6.89%SW Center, Lincoln Center 9.20% Recreation Fund - Sources Sports Programs 37.64% Aquatics 34.47% Instruction 4.58%SW Center, Lincoln Center 23.30% Recreation Fund - Uses 182 PROGRAM REVENUE DIRECT COST INDIRECT COST FIELD COST G&A TOTAL COST % OF REV RECOVERY SUBSIDY Adult Softball 126,000$ 184,682$ 46,878$ 40,734$ 12,928$ 285,222$ 44.18% (159,222)$ Adult Volleyball 18,000 36,262 7,780 - 2,538 46,580 38.64% (28,580) Youth Basketball 57,000 48,428 7,780 - 3,390 59,598 95.64% (2,598) Youth Football 20,000 28,405 20,051 10,184 1,988 60,628 32.99% (40,628) Youth Volleyball 21,000 32,029 7,780 - 2,242 42,051 49.94% (21,051) Adult Kickball 21,000 22,003 18,011 12,220 1,540 53,774 39.05% (32,774) Challenger Sports 1,000 26,991 12,793 679 1,889 42,352 2.36% (41,352) Tennis 12,000 30,415 7,780 - 2,129 40,324 29.76% (28,324) No-Fee Programs - 35,229 342,174 177,872 2,466 557,741 0.00% (557,741) Summer Track 3,000 14,391 7,780 - 1,007 23,178 12.94% (20,178) TOTAL SPORTS 279,000$ 458,835$ 478,807$ 241,689$ 32,117$ 1,211,448$ 23.03% (932,448)$ Xtra Ed 65,000$ 108,367$ 31,485$ -$ 7,586$ 147,438$ 44.09% (82,438)$ TOTAL INSTRUCT 65,000$ 108,367$ 31,485$ -$ 7,586$ 147,438$ 44.09% (82,438)$ SW Pool 66,000$ 187,410$ 13,681$ -$ 13,119$ 214,210$ 30.81% (148,210)$ Thomas Pool 40,000 138,066 13,681 - 9,665 161,412 24.78% (121,412) Adamson Lagoon 233,000 336,991 13,681 - 23,589 374,261 62.26% (141,261) CSISD Natatorium 32,000 85,291 7,311 - 5,970 98,572 32.46% (66,572) Splash Pads - 14,858 7,311 - 1,040 23,209 0.00% (23,209) Swim Lessons 98,000 91,400 10,496 - 6,398 108,294 90.49% (10,294) Water Fitness 3,000 13,097 6,249 - 917 20,263 14.81% (17,263) Swim Team 25,000 41,356 8,372 - 2,895 52,623 47.51% (27,623) Stroke Clinic 5,200 12,353 8,372 - 865 21,590 24.09% (16,390) TOTAL AQUATICS 502,200$ 920,822$ 89,154$ -$ 64,458$ 1,074,434$ 46.74% (572,234)$ SW Center-Senior 11,250$ 112,713$ 15,805$ -$ 7,890$ 136,408$ 8.25% (125,158)$ SW Center-Teen 25,500 88,965 10,496 - 6,228 105,689 24.13% (80,189) Lincoln Center 50,000 432,124 37,041 - 30,249 499,414 10.01% (449,414) TOTAL CENTERS 86,750$ 633,802$ 63,342$ -$ 44,367$ 741,511$ 11.70% (654,761)$ SUBTOTAL 932,950$ 2,121,826$ 662,788$ 241,689$ 148,528$ 3,174,831$ 29.39% (2,241,881)$ 1X EXPENDITURES Splash Pad Refurbish -$ 25,000$ -$ -$ -$ 25,000$ 0.00% (25,000)$ Lincoln Center Equip - 8,500 - - - 8,500 0.00% (8,500)$ Tx Public Pools Conf 10,000 10,000 - - - 10,000 100.00% -$ TOTAL 1X EXP'S 10,000$ 43,500$ -$ -$ -$ 43,500$ 22.99% (33,500)$ TOTAL 942,950$ 2,165,326$ 662,788$ 241,689$ 148,528$ 3,218,331$29.30% (2,275,381)$ CITY OF COLLEGE STATION FY15 APPROVED BUDGET - RECREATION PROGRAMS 183 City of College Station Recreation Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Sports Programs 1,298,163$ 1,250,935$ 1,250,112$ 1,275,495$ 1,211,448$ -3.16% Aquatics 1,134,326 1,124,809 1,207,933 1,085,889 1,109,434 -1.37% Instruction 163,239 179,290 176,011 145,103 147,438 -17.77% SW Center, Lincoln Center 694,691 698,276 664,833 722,522 750,011 7.41% Conference Center 23,254 - - - - N/A TOTAL 3,313,673$ 3,253,310$ 3,298,889$ 3,229,009$ 3,218,331$ -1.08% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 1,360,917$ 1,328,848$ 1,417,433$ 1,377,850$ 1,377,850$ 3.69% Supplies 287,066 269,927 267,927 268,559 273,559 1.35% Maintenance 180,428 60,645 60,039 61,081 61,081 0.72% Purchased Services 458,399 473,194 468,788 414,337 419,337 -11.38% Capital Outlay - 13,600 17,698 - 33,500 146.32% Indirect Costs 1,026,863 1,107,096 1,067,004 1,107,182 1,053,004 -4.89% TOTAL 3,313,673$ 3,253,310$ 3,298,889$ 3,229,009$ 3,218,331$ -1.08% - PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Sports Programs 1.00 2.10 2.90 2.90 2.90 38.10% Aquatics 3.00 1.25 1.25 1.25 1.25 0.00% Concessions 0.20 - - - - N/A Instruction 1.00 0.50 0.50 0.50 0.50 0.00% SW Center, Lincoln Center 3.50 4.00 4.00 4.00 4.00 0.00% Conference Center 3.00 3.00 - - - -100.00% Temp/Seasonal 38.00 38.00 38.00 38.00 38.00 0.00% TOTAL 49.70 48.85 46.65 46.65 46.65 0.00% Service Level Adjustments One-Time Recurring Total Floor Scrubber 8,500$ -$ 8,500$ Lincoln Rec Center Splash Pad 25,000 - 25,000 Texas Public Pools Conference (100% HOT Funded)10,000 - 10,000 Recreation Fund SLA Total 43,500$ -$ 43,500$ 184 City of College Station Wolf Pen Creek TIF Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING BALANCE 2,415,625$ 1,251,779$ 1,251,779$ 1,253,797$ 1,253,797$ REVENUES Investment Earnings 7,634$ 583$ 3,750$ 3,800$ 3,800$ -100% Total Revenues 7,634$ 583$ 3,750$ 3,800$ 3,800$ -100% TOTAL FUNDS AVAILABLE 2,423,259 1,252,362 1,255,529 1,257,597 1,257,597 -100% EXPENDITURES & TRANSFERS WPC Festival Site 721,480$ -$ -$ -$ -$ N/A Reimbursement to CSISD/Brazos Co.- 1,235,044 - 1,235,044 1,235,044 -100% Transfer Out to CIP 450,000 - - - - N/A Other - - 1,732 22,553 22,553 Total Expenditures & Transfers 1,171,480$ 1,235,044$ 1,732$ 1,257,597$ 1,257,597$ -100% Increase (Decrease) in Fund Balance (1,163,846)$ (1,234,461)$ 2,018$ (1,253,797)$ (1,253,797)$ -100% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 1,251,779$ 17,318$ 1,253,797$ -$ -$ The Wolf Pen Creek (WPC) TIF Fund accounts for ad valorem tax and other revenues that are accrued to the WPC TIF District. Th e fund also accounts for expenditures on projects that take place in the WPC District. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund lia bility is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The TIF expired on December 31,2009. Therefore, no ad valorem revenue is estimated to be received in FY15. In years past, t he TIF received ad valorem taxes from the City of College Station, College Station Independent School District and Brazos County on the incremental increase in assessed valuation (captured value) over the base year (1989). A total of $1,235,044 has been estimated for a payment in FY15 to College Station Independent School District for the balance of the school district's portion of unspent WPC TIF funds. The WPC TIF Fund will be closed following the expenditure of the balance of the funds, which is estimated in FY15. The FY15 ending fund balance for this fund is projected to be 100% lower than the FY14 year-end estimate due to the anticipated expenditure of the balance remaining in this fund. 185 City of College Station West Medical District TIRZ No. 18 Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING BALANCE -$ -$ -$ 74,152$ 74,152$ REVENUES Ad Valorem Tax COCS -$ 73,652$ 73,652$ 192,085$ 192,085$ 161% Ad Valorem Tax Brazos County - - - - - N/A Investment Earnings - 1,000 500 2,500 2,500 150% Total Revenues -$ 74,652$ 74,152$ 194,585$ 194,585$ 161% TOTAL FUNDS AVAILABLE - 74,652 74,152 268,737 268,737 260% EXPENDITURES & TRANSFERS TIRZ #18 Expenditures -$ -$ -$ -$ -$ N/A Total Expenditures & Transfers -$ -$ -$ -$ -$ N/A Increase (Decrease) in Fund Balance -$ 74,652$ 74,152$ 194,585$ 194,585$ 161% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ 74,652$ 74,152$ 268,737$ 268,737$ In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the mobility needs present in the area. The approved Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the West Medical District TIRZ #18, encompasses the area near the State Highway 6/Rock Prairie Road Bridge and includes both The Med Hospital and the Scott & White Hospital. Development projects in this area include Rock Prairie Road (East and West), Normand Drive Extension, and other public works. It is projected that new development in this portion of the District will meet or exceed $117 million over a twenty year period. This development activity would yield an increment of approximately $8.4 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through repayment of issued debt or on a “pay as you go” cash basis. The City of College Station is the only participant in this TIRZ at this time. In FY15, an estimated $192,085 in ad valorem tax will be collected in the West Medical District TIRZ #18. Interest earnings in the amount of $2,500 are also estimated. No expenditures are projected for FY15. Therefore, the FY15 ending fund balance is projected to increase 262% over the projected FY14 ending fund balance. 186 City of College Station East Medical District TIRZ No. 19 Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING BALANCE -$ -$ -$ 1,037$ 1,037$ REVENUES Ad Valorem Tax COCS -$ 1,037$ 1,037$ 1,005$ 1,005$ -3% Ad Valorem Tax Brazos County - - - - - N/A Investment Earnings - - - 50 50 N/A Total Revenues -$ 1,037$ 1,037$ 1,055$ 1,055$ 2% TOTAL FUNDS AVAILABLE -$ 1,037$ 1,037$ 1,005$ 2,092$ 102% EXPENDITURES & TRANSFERS TIRZ #19 Expenditures -$ -$ -$ -$ -$ N/A Total Expenditures & Transfers -$ -$ -$ -$ -$ N/A Increase (Decrease) in Fund Balance -$ 1,037$ 1,037$ 1,055$ 1,055$ 2% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ 1,037$ 1,037$ 2,092$ 2,092$ In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the mobility needs present in the area. The approved Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the East Medical District TIRZ #19, encompasses the area east of the State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public works. It is projected that new development in this portion of the District will meet or exceed $283 million over a twenty year period. This development activity would yield an increment of approximately $30.8 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is the only participant in this TIRZ at this time. In FY15, it is anticipated that $1,005 in ad valorem tax will be collected in the East Medical District TIRZ #19. No expenditures are projected for FY15. Therefore, the FY15 ending fund balance is projected to increase 102% over the projected FY14 ending fund balance. 187 188 Municipal Court Fee Funds The College Station Municipal Court collects a number of special fees that are authorized by the Texas State Legislature. These fees are the Court Technology Fee, Court Security Fee, Efficiency Time Payment Fee, Juvenile Case Manager Fee and the Truancy Prevention Fee. Other fees collected specifically for child safety are collected in the General Fund and are used to pay for school crossing guards. These fees are paid by those who pay tickets at College Station Municipal Court. These funds are prepared using the modified accrual basis of accounting. This accounting method realizes revenues when they become measurable and available to finance expenditures for the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Court Technology Fee Fund The Court Technology Fee Fund revenues can be used to fund technology projects at the Municipal Court Facility. Projects can include enhancements and improvements to the Municipal Court computer system and other improvements that involve technology. Defendants convicted of a misdemeanor offense in the municipal court shall pay a municipal court technology fee of $4.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. The Court Technology Fee Fund generates revenues from Court Technology fees. Total approved revenues are $62,377 in FY15. Approved expenditures in the amount of $80,619 will be used for technology related purchases such as computer hardware and software for court facilities as well as software training for Municipal Court employees. A portion of these funds, $26,000, is intended to be used to replace eight analog video cameras with eight HD cameras at Municipal Court. Court Security Fee Fund The Court Security Fee Fund revenues can be used to fund security personnel, security devices and security services for any building housing a municipal court of the city. Defendants convicted of a misdemeanor offense in the municipal court shall pay a municipal court building security fee of $3.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. Approved FY15 fund revenues are $46,562. Approved expenditures are $80,641 for court security personnel. Included in that amount is one SLA increasing the sworn officer pay by 3%. This is part of the SLA request for the pay scale increase from the Police Department to better align the pay of the sworn officers with that of other local agencies. The FY15 ending fund balance is anticipated to decrease 66% when compared to the FY14 estimated ending fund balance. This is due to revenues decreasing over the past several years, while expenses have increased due to salary increases related to departmental step plans. Efficiency Time Payment Fee Fund The Efficiency Time Payment Fee Fund can be used for the purpose of improving the efficiency of the administration of justice in College Station. The City retains ten percent of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved revenues in FY15 total $6,573. Approved expenditures in FY15 total $4,160 and will be used to interface court system software with Texas Department of Transportation, printing and distribution of collection notices. The Efficiency Time Payment Fee Fund summary is located in the Governmental Funds section of this book. Juvenile Case Manager Fee Fund The Juvenile Case Manager Fee Fund revenues are used to fund Juvenile Case Management and the City’s Teen Court Program. As of June 2011, the Texas legislature has approved the use of these funds for training, travel, office supplies, and other necessary expenses relating to the position of the juvenile case manager to be paid from the Juvenile Case Manager Fee Fund. Defendants convicted of a 189 misdemeanor offense in the municipal court shall pay a juvenile case manager fee of $5.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. Revenues in the Juvenile Case Manager Fee Fund are estimated to be $74,551 in FY15. Approved FY15 expenditures in the amount of $113,020 will provide funding for the salary and benefits of the Juvenile Case Manager and the Teen Court Coordinator positions, as well as for related supplies, travel and training. The FY15 approved budget also includes $1,065 for the training and recognition of Teen Court volunteers. The FY15 ending fund balance is anticipated to decrease 13% when compared to the FY14 estimated ending fund balance. This is due to increased expenses related to salaries and benefits and the teen court volunteer program. Revenues in this fund have decreased over the past several years as well. Truancy Prevention Fee Fund The Truancy Prevention Fee Fund revenues are used to fund truancy prevention and interventions services. Defendants convicted of a misdemeanor offense in the municipal court shall pay a truancy prevention fee of $2.00 in addition to any other fines, penalties, courts costs required by city ordinance, state, or federal law. Approved revenues in FY15 total $13,040. No expenditures are projected for FY15. The FY15 ending fund balance is anticipated to increase 200% when compared to the FY14 estimated ending fund balance. This is due to revenues increasing from last year and the fund having no related expenditures in FY14 or FY15. 190 City of College Station Court Technology Fee Fund Fund Summary 10/2/2014 16:14 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Beginning Fund Balance 410,896$ 432,530$ 432,530$ 451,735$ 451,735$ REVENUES Court Technology Fees 70,121$ 77,265$ 65,148$ 60,881$ 60,881$ -21.20% Investment Interest 1,716 853 1,277 1,496 1,496 75.38% Total Revenues 71,837$ 78,118$ 66,425$ 62,377$ 62,377$ -20.15% EXPENDITURES Court Technology Projects 50,203$ 79,707$ 47,220$ 80,619$ 80,619$ 1.14% Total Expenditures 50,203$ 79,707$ 47,220$ 80,619$ 80,619$ 1.14% Increase (Decrease) in Fund Balance 21,634$ (1,589)$ 19,205$ (18,242)$ (18,242)$ Ending Fund Balance 432,530$ 430,941$ 451,735$ 433,493$ 433,493$ Court Technology Projects 100.00% Court Technology Fee Fund -Uses Court Technology Fees 97.60% Investment Interest 2.40% Court Technology Fee Fund -Sources 191 City of College Station Court Security Fee Fund Fund Summary 10/1/2014 15:57 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING FUND BALANCE 88,130$ 71,142$ 71,142$ 51,306$ 51,306$ REVENUES Court Security Fees 52,578$ 61,000$ 49,523$ 46,294$ 46,294$ -24.11% Investment Interest 341 205 195 268 268 30.73% Other .- - - - N/A Total Revenues 52,919$ 61,205$ 49,718$ 46,562$ 46,562$ -23.92% EXPENDITURES Court Security 69,907$ 67,814$ 69,554$ 78,921$ 80,641$ 18.91% Total Expenditures 69,907$ 67,814$ 69,554$ 78,921$ 80,641$ 18.91% Increase (Decrease) in Fund Balance (16,988)$ (6,609)$ (19,836)$ (32,359)$ (34,079)$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 71,142$ 64,533$ 51,306$ 18,947$ 17,227$ Court Security Fees 99.42% Investment Interest 0.58% Court Security Fee Fund - Sources Court Security 100.00% Court Security Fee Fund - Uses 192 City of College Station Court Security Fee Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Court Security 69,907$ 67,814$ 69,554$ 78,921$ 80,641$ 18.91% TOTAL 69,907$ 67,814$ 69,554$ 78,921$ 80,641$ 18.91% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 69,882$ 67,814$ 69,554$ 78,921$ 80,641$ 18.91% Supplies - - - - - N/A Maintenance - - - - - N/A Purchased Services 25 - - - - N/A Capital Outlay - - - - - N/A TOTAL 69,907$ 67,814$ 69,554$ 78,921$ 80,641$ 18.91% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Court Security 1.00 1.00 1.00 1.00 1.00 0.00% TOTAL 1.00 1.00 1.00 1.00 1.00 0.00% Service Level Adjustments One-Time Recurring Total Sworn Officer Pay Scale Adjustment -$ 1,720$ 1,720$ Court Security SLA Total -$ 1,720$ 1,720$ 193 City of College Station Juvenile Case Manager Fee Fund FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Beginning Fund Balance 324,723$ 311,991$ 311,991$ 287,165$ 287,165$ REVENUES Juvenile Case Manager Fees 87,080$ 92,415$ 82,198$ 73,427$ 73,427$ -20.55% Interest Earnings 1,337 1,428 910 1,124 1,124 -21.29% Total Revenues 88,417$ 93,843$ 83,108$ 74,551$ 74,551$ -20.56% EXPENDITURES Operating Expenditures 101,149$ 108,988$ 107,934$ 113,020$ 113,020$ 3.70% Total Expenditures 101,149$ 108,988$ 107,934$ 113,020$ 113,020$ 3.70% Increase (Decrease) in Fund Balance (12,732)$ (15,145)$ (24,826)$ (38,469)$ (38,469)$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 311,991$ 296,846$ 287,165$ 248,696$ 248,696$ Fund Summary Juvenile Case Manager Fees 98.49% Interest Earnings 1.51% Juvenile Case Manager Fee Fund - Sources Operating Expenditures 100.00% Juvenile Case Manager Fee Fund - Uses 194 City of College Station Juvenile Case Manager Fee Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Juvenile Case Manager 101,149$ 108,988$ 107,934$ 113,020$ 113,020$ 3.70% TOTAL 101,149$ 108,988$ 107,934$ 113,020$ 113,020$ 3.70% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 95,937$ 99,488$ 98,434$ 102,430$ 102,430$ 2.96% Supplies 338 1,000 1,000 1,025 1,025 2.50% Maintenance - - - - N/A Purchased Services 4,874 8,500 8,500 9,565 9,565 12.53% Capital Outlay - - - - - N/A TOTAL 101,149$ 108,988$ 107,934$ 113,020$ 113,020$ 3.70% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Juvenile Case Manager 1.75 1.75 1.75 1.75 1.75 0.00% TOTAL 1.75 1.75 1.75 1.75 1.75 0.00% 195 City of College Station Truancy Prevention Fee Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING BALANCE -$ -$ -$ 6,510$ 6,510$ REVENUES Truancy Prevention Fees -$ -$ 6,500$ 13,000$ 13,000$ N/A Investment Earnings - - 10 40 40 N/A Total Revenues -$ -$ 6,510$ 13,040$ 13,040$ N/A TOTAL FUNDS AVAILABLE - - 6,510 19,550 19,550 N/A EXPENDITURES & TRANSFERS -$ -$ -$ -$ -$ N/A Total Expenditures & Transfers -$ -$ -$ -$ -$ N/A Increase (Decrease) in Fund Balance -$ -$ 6,510$ 13,040$ 13,040$ N/A Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ -$ 6,510$ 19,550$ 19,550$ Truancy Prevention Fees 99.69% Investment Earnings 0.31% Truancy Prevention Fee Fund - Sources 196 City of College Station Police Seizure Fund Summary ############# FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Beginning Fund Balance 92,026$ 81,703$ 81,703$ 66,953$ 66,953$ REVENUES Police Seizure Revenues 23,614$ 20,000$ 20,000$ 20,000$ 20,000$ 0.00% Investment Earnings 354 210 250 200 200 -4.76% Other - 2,000 - - - -100.00% Total Revenues 23,968$ 22,210$ 20,250$ 20,200$ 20,200$ -9.05% EXPENDITURES Police Seizure Programs 34,291$ 40,000$ 35,000$ 27,000$ 27,000$ -32.50% Total Expenditures 34,291$ 40,000$ 35,000$ 27,000$ 27,000$ -32.50% Increase (Decrease) in Fund Balance (10,323)$ (17,790)$ (14,750)$ (6,800)$ (6,800)$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 81,703$ 63,913$ 66,953$ 60,153$ 60,153$ This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund lia bility is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Police Seizure Fund accounts for items received by the City through the Police Department as a result of criminal investi gations. These funds are used for one-time equipment and other purchases to assist in police activities. Police Seizure Fund revenues are estimated to be $20,200 in FY15. Expenditures of $27,000 are approved in FY15. The FY15 ending fund balance is anticipated to decrease 10.2%when compared to the FY14 estimated ending fund balance. This is due to an increase in the FY13 and FY14 expenditures for one-time equipment purchases. In FY15 and future years, annual expenditure estimates are anticipated to decrease to approximately $27,000. Police Seizure Revenues 99.01% Investment Earnings 0.99% Police Seizure Fund - Sources Police Seizure Programs 100.00% Police Seizure Fund - Uses 197 =now() FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget From Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Lot Sales 244,411$ 298,853$ 209,750$ 253,528$ 253,528$ (15.17%) Investment Earnings 5,954 5,000 5,000 5,250 5,250$ 5.00% Total Revenues 250,365$ 303,853$ 214,750$ 258,778$ 258,778$ (14.83%) EXPENDITURES Debt Service Transfer -$ 196,058$ 196,058$ 262,795$ 262,795$ 34.04% Total Expenditures -$ 196,058$ 196,058$ 262,795$ 262,795$ 34.04% Increase/Decrease in Fund Balance 250,365$ 107,795$ 18,692$ (4,017)$ (4,017)$ Beginning Fund Balance 1,314,856$ 1,565,221$ 1,565,221$ 1,583,913$ 1,583,913$ Ending Fund Balance 1,565,221$ 1,673,016$ 1,583,913$ 1,579,896$ 1,579,896$ City of College Station Memorial Cemetery Fund Fund Summary This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Memorial Cemetery Fund is a Special Revenue Fund that accounts for two-thirds of the sales of cemetery lots and other revenues that are accrued through the new Memorial Cemetery, which includes the Aggie Field of Honor. For FY15, approved revenue earnings are $258,778. Revenues are from the sale of lots at the new site and from investment earnings. The revenue estimates include an increase in the plot costs of both the Aggie Field of Honor plots and the Municipal plots. A transfer to the Debt Service Fund, in the amount of $262,795,is included in the FY15 approved expenditure budget. This represents one-third of the total debt service related to the Memorial Cemetery. In FY15, it is proposed that one-third of the Memorial Cemetery debt service will come from the Memorial Cemetery Fund and two-thirds of the payment will come from the Debt Service Fund. FY14 was the first year that a portion of the Memorial Cemetery debt service payment was covered by the Memorial Cemetery Fund. The portion of the debt service to be covered by the Memorial Cemetery Fund is forecasted to increase in future years, but the Memorial Cemetery Fund will continue to be monitored in future years to ensure that this can be supported. The Operations and Maintenance costs associated with the Memorial Cemetery Fund are included in the General Fund Parks and Recreation Department budget. Lot Sales 97.97% Investment Earnings 2.03% Memorial Cemetery Fund - Sources Debt Service Transfer 100.00% Memorial Cemetery Fund - Uses 198 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY 15 169,602$ 93,193$ 262,795$ 3,242,102$ FY 16 232,500 130,601 363,101 3,072,500 FY 17 177,500 119,745 297,245 2,840,000 FY 18 185,000 111,958 296,958 2,662,500 FY 19 195,000 104,367 299,367 2,477,500 FY 20 205,000 96,225 301,225 2,282,500 FY 21 217,500 87,484 304,984 2,077,500 FY 22 230,000 78,089 308,089 1,860,000 FY 23 237,500 68,132 305,632 1,630,000 FY 24 250,000 57,598 307,598 1,392,500 FY 25 267,500 46,063 313,563 1,142,500 FY 26 280,000 33,701 313,701 875,000 FY 27 295,000 20,623 315,623 595,000 FY 28 280,000 7,382 287,382 300,000 FY 29 20,000 460 20,460 20,000 *These amounts do not reflect all of the Memorial Cemetery related debt service. The above amounts reflect one-third of the debt service as being paid from the Memorial Cemetery Fund in FY15 and and one-half of the debt service as being paid from the Memorial Cemetery Fund through FY16 - FY29. The balance of the debt service is projected to be paid out of the Debt Service Fund. This will be evaluated on a annual basis and will be adjusted accordingly based on the financial condition of the Memorial Cemetery Fund and Debt Service Fund. DEBT SERVICE SCHEDULE OF REQUIREMENTS MEMORIAL CEMETERY FUND SUPPORTED* GOB & CO SERIES $‐ $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 FY 15FY 17FY 19FY 21FY 23FY 25FY 27FY 29DEBT SERVICE FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 199 =(now) ############ FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget From Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Lot Sales 120,382$ 147,197$ 103,310$ 124,872$ 124,872$ -15.17% Investment Earnings 2,486 2,000 2,100 2,200 2,200 10.00% Total Revenues 122,868$ 149,197$ 105,410$ 127,072$ 127,072$ -14.83% EXPENDITURES Advertising -$ 10,000$ -$ 10,000$ 10,000$ 0.00% Other 264 - - - - N/A Total Expenditures 264$ 10,000$ -$ 10,000$ 10,000$ 0.00% Increase/Decrease in Fund Balance 122,604$ 139,197$ 105,410$ 117,072$ 117,072$ Beginning Fund Balance 540,919$ 663,523$ 663,523$ 768,933$ 768,933$ Ending Fund Balance 663,523$ 802,720$ 768,933$ 886,005$ 886,005$ City of College Station Memorial Cemetery Endowment Fund Fund Summary This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Memorial Cemetery Endowment Fund is a Special Revenue Fund that accounts for one-third of cemetery lot sales that are accrued through the Memorial Cemetery. For FY15, approved revenues are $127,072. The revenue estimates include an increase in the plot costs of both the Aggie Field of Honor plots and the Municipal plots. Revenues are projected to come from the sale of lots at the new site and from interest earnings. FY15 approved expenditures are $10,000 for continuing marketing efforts of the cemetery . The FY15 ending fund balance is anticipated to increase 15.23% when compared to the FY14 estimated ending fund balance. This is due to this fund accruing more revenue than expenditures on an annual basis. Lot Sales 98.27% Investment Earnings 1.73% Memorial Cemetery Endowment Fund - Sources Advertising 100.00% Memorial Cemetery Endowment Fund - Uses 200 ############# FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Beginning Fund Balance 1,762,579$ 1,779,906$ 1,779,906$ 1,810,106$ 1,810,106$ REVENUES Sale of Cemetery Lots 10,973$ 2,500$ 25,000$ 10,000$ 10,000$ 300.00% Investment Income 7,381 4,000 5,200 5,460 5,460 36.50% Other (1,000) - - - - N/A Total Revenues 17,354$ 6,500$ 30,200$ 15,460$ 15,460$ 137.85% Total Funds Available 1,779,933$ 1,786,406$ 1,810,106$ 1,825,566$ 1,825,566$ 2.19% EXPENDITURES & TRANSFERS Other 27$ -$ -$ -$ -$ N/A Total Expenditures & Transfers 27$ -$ -$ -$ -$ N/A Increase in Fund Balance 17,327$ 6,500$ 30,200$ 15,460$ 15,460$ Ending Fund Balance 1,779,906$ 1,786,406$ 1,810,106$ 1,825,566$ 1,825,566$ City of College Station Texas Avenue Cemetery Endowment Fund Fund Summary This fund is budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Texas Avenue Cemetery Endowment Fund is a Special Revenue Fund that accounts for sales of cemetery lots and other revenues that are accrued through the College Station Cemetery on Texas Avenue. No expenditures are budgeted in this fund for FY15. The Operations and Maintenance costs associated with the Texas Avenue Cemetery are included in the General Fund Parks and Recreation Department budget. For FY15, approved revenues are budgeted at $15,460.The College Station Cemetery on Texas Avenue has few spaces remaining for sale. Sale of Cemetery Lots 64.68% Investment Income 35.32% Texas Avenue Cemetery Endowment Fund - Sources 201 City of College Station Public, Educational and Governmental (PEG) Access Channel Fee Fund Fund Summary 10/28/2014 10:57 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Beginning Fund Balance -$ -$ -$ 173,684$ 173,684$ REVENUES Cable Franchise Fees -$ 44,000$ 44,000$ 44,000$ 44,000$ 0.00% Trsf from Gen'l Fund (EG Fee Balance)- 233,840 266,573 - - -100.00% Investment Earnings - 450 450 450 450 0.00% Total Revenues -$ 278,290$ 311,023$ 44,450$ 44,450$ -84.03% Total Funds Available -$ 278,290$ 311,023$ 218,134$ 218,134$ EXPENDITURES & TRANSFERS City Secretary - Broadcasting -$ 4,980$ 4,980$ 4,980$ 4,980$ 0.00% Public Comm. - Prof Services - 10,140 10,140 10,140 10,140 0.00% Public Comm. - Broadcasting - 30,000 30,000 36,000 36,000 20.00% Public Comm.- Projects - 20,000 19,962 30,000 30,000 50.00% Trsf Out-Council Chambers AV Upgr - 72,257 72,257 - - -100.00% Total Expenditures & Transfers -$ 137,377$ 137,339$ 81,120$ 81,120$ -40.95% Increase (Decrease) in Fund Balance -$ 140,913$ 173,684$ (36,670)$ (36,670)$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance -$ 140,913$ 173,684$ 137,014$ 137,014$ Public, Education and Government (PEG) Access Channel funds are collected in an amount equal to $0.15 per cable services customer, per month.These funds may be used for educational and governmental broadcasting on Channel 19. Channel 19 provides unique programming that addresses the needs and interests of the citizens of College Station and its surrounding community. This includes information on City Council and Planning & Zoning meetings, development projects, special events, job opportunities, and many other pertinent issues and notices. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. While the PEG Fee has been collected for a number of years in the General Fund, the PEG Fee Fund was established in FY14 due to changes in legislative requirements. The balance of the PEG fees collected in prior years, $266,573, was transferred from the General Fund into the PEG Fee Fund at the beginning of FY14. Approved FY15 PEG Fee Fund revenues from cable franchise fees are $44,000. Expenditures of $81,120 are approved in FY15 to include various broadcasting upgrades. The FY15 budgeted fund balance is anticipated to decrease 21.11% when compared to the FY14 estimated ending fund balance due primarily to a decrease in budgeted revenue for the PEG fund. Cable Franchise Fees 98.99% Investment Earnings 1.01% PEG Fee Fund - Sources City Secretary - Broadcasting 6.14% Public Comm. - Prof Services 12.50% Public Comm. - Broadcasting 44.38% Public Comm.- Projects 36.98% PEG Fee Fund - Uses 202 City of College Station R.E. Meyer Estate Restricted Gift Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING BALANCE -$ -$ -$ 116,370$ 116,370$ REVENUES Restricted Gift Funds -$ -$ 116,250$ -$ -$ N/A Investment Earnings - - 120 250 250 N/A Total Revenues -$ -$ 116,370$ 250$ 250$ N/A TOTAL FUNDS AVAILABLE - - 116,370 116,620 116,620 N/A EXPENDITURES & TRANSFERS Senior Programs -$ -$ -$ -$ -$ N/A Total Expenditures & Transfers -$ -$ -$ -$ -$ N/A Increase (Decrease) in Fund Balance -$ -$ 116,370$ 250$ 250$ N/A Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ -$ 116,370$ 116,620$ 116,620$ The R.E. Meyer Estate Restricted Gift Fund was established in FY14. Robert Earl "Bob" Meyer passed away in October of 2013. As part of his Will, he generously bequeathed a portion of his estate to the College Station Parks and Recreation Department, with the gift being restricted for the benefit of programs for senior citizens. During Mr. Meyer's lifetime, he loved and supported the many senior programs offered by the Parks and Recreation Department Senior Services. A total of $116,250 from the estate has been received to date with the balance expected to be received in FY15 after the remainder of the Will is executed. In accordance with Mr. Meyer's Will, these funds will be used for the purpose of programs designed to benefit senior citizens. No funds are currently planned for expenditure in FY15. As programming plans are developed, it is anticipated that these funds will be budgeted for future expenditure in accordance with the agreement. 203 Special Revenue Capital Improvement Projects These funds are budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. SPECIAL REVENUE CAPITAL PROJECTS Below are descriptions of the special revenue capital projects included in the FY15 Approved Budget. The funds expended on these projects are considered significant and non-routine. Park Land Dedication Capital Improvement Projects The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from residential land developers who dedicate land, or money in lieu of land, for use in the development of neighborhood parks in residential areas. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded using the dedicated park land funds. Park Land dedication funds must be used for the development of parks within the zone to which the funds are dedicated. In FY15, estimates are included for Park Land Dedication projects that are anticipated to be completed in the various park zones. In Park Land Zone 1, funds in the amount of $300,000 are budgeted to be transferred to the Neighborhood Parks Revolving Fund project within the Parks Capital Improvement Projects Fund. Funds in the Neighborhood Parks Revolving Fund project are used for acquiring properties for neighborhood parks in advance of development in park land zones that do not have sufficient funds to use to purchase the land. As the development occurs and funds get contributed to a particular Park Land Zone, the Park Land Zone will reimburse the Neighborhood Parks Revolving Fund so more park land can be purchased. By purchasing land ahead of development, the City is able to acquire land that is more suitable for neighborhood parks and at a lower cost than may be available after development occurs. In FY09 and FY11, funds from the Neighborhood Parks Revolving Fund project were used to purchase park land Northgate, which is in Park Land Zone 1. At that time, Park Land Zone 1 did not have sufficient funds to purchase the land. As the recent development has occurred in Northgate, contributions have been received in Park Land Zone 1 for the purchase of neighborhood park land. As the purchase of the Park Land has already occurred with funds from the Neighborhood Parks Revolving Fund, it is projected that $300,000 be transferred from Park Land Zone 1 to reimburse the Neighborhood Parks Revolving Fund for funds that were expended previously on the park land in Northgate. An additional $400,000 was transferred in FY14 as a portion of the reimbursement. Other projects for which FY15 Park Land Dedication estimates are projected include $27,000 in Park Land Zone 2 for the replacement of playground equipment and surfacing at University Park; $27,000 in Park Land Zone 10 for the replacement of playground equipment and surfacing at Castlerock Park; and $27,000 in Park Land Zone 13 for the replacement of playground equipment and surfacing at Castlegate Park. These projects were submitted as Service Level Adjustments (SLAs) in FY15 and are being included in the CIP to be funded out of the appropriate Park Land Zones. A transfer from the General Fund in the amount of $12,000 is included for the project at University Park as there are not sufficient funds in the zone to cover the total estimated project cost. In addition, an estimate of $450,000 has been included in Community Park Land Zone C for the initial phase of the All Inclusive Park. This project is a joint effort between the City of College Station, the College Station Rotary Club, and the College Station Noon Lions Club. The park is designed for full inclusion of special needs children. Additional funds are budgeted in a number of Park Land zones but these funds have not yet been obligated to specific projects. These funds are available to be used for projects that arise throughout the year within the applicable zones. Funds not used in the fiscal year will carry over to future fiscal years. Drainage Capital Improvement Projects Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from residential and commercial utility users. Significant projects include a projected FY15 estimate of $589,627 for Greenways Land Acquisition throughout the City. The City’s Greenways Master Plan calls for future trail development in urban and suburban greenways. The funds for this project were from prior years’ debt issue and 204 the FY15 projected expenditures account for the use of the balance of this debt. An estimate of $200,000 is included in FY15 for Minor Drainage Improvement projects. These funds are used for minor unscheduled drainage projects that may arise throughout the fiscal year. An estimated $69,815 is included in FY15 for Phase II of Erosion Control in the Wolf Pen Creek Trail Area. Bank stabilization measures will be designed and constructed to protect the trails, irrigation, benches and other improvements in the upper trails area from erosion. Expenditures in the amount of $90,218 are included in the FY15 Approved Budget for the Southland Drainage Improvements project. This project is for the design of flood mitigation measures along Bee Creek Tributary B. Reshaping of the existing channel will prevent localized flooding that occurs at the east end of Southland Street. As part of the project, a waterline will be extended from the boundary of the Copper Creek development and connected to the existing 6" waterline in the Parkway Circle Apartments complex. In addition, an estimate of $73,627 is included for the Drainage Master Plan project. It is anticipated that this project will be completed in the near future. The results of the study will be an inventory of existing infrastructure and a twenty (20) year maintenance and infrastructure improvement plan for those portions of the drainage basins that lie within the city limits. The plan will form the foundation for future infrastructure projects. Additional O&M Costs In some situations, the operations and maintenance (O&M) cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process (i.e. for additional personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e. additional budget for utility costs). Funds have been included in the FY15 approved Parks and Recreation base budget for estimated O&M costs associated with the new synthetic fields that are planned for construction at Veterans Park. These funds will be used for utility costs associated with the lighting of the fields. The budget for the costs associated with maintaining the fields was added to the FY14 Approved Budget and will carry forward in the FY15 budget. The estimated annual O&M for these fields is $25,000. In addition, budget is included in for O&M costs that are anticipated for Southwest Park and for several sidewalk projects that were funded with Community Development Block Grant Funds. Departments are expected to consider the impact of current and planned capital improvement projects on O&M budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Finance Office in financial forecasting. In addition to the budget included for FY15, O&M estimates are included in the financial forecasts for projects that are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the special revenue capital projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may also be made to delay projects for which O&M funding does not exist. 205 GENERAL GOVERNMENT PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 13-14 FY 14-15 NUMBER AMOUNT THROUGH FY13 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:2,803,144$ 3,735,202$ ADDITIONAL RESOURCES: CONTRIBUTIONS 300,000$ 300,000$ INVESTMENT EARNINGS 10,000 10,000 INTRAGOVERNMENTAL TRANSFERS - 12,000 OTHER - - SUBTOTAL ADDITIONAL RESOURCES 310,000$ 322,000$ TOTAL RESOURCES AVAILABLE 3,113,144$ 4,057,202$ PARK LAND DEDICATION FUND ZONE 1 PARK PK0051 300,000 - 400,000 300,000 ZONE 2 PARK PK0052 0 - - - PARKWAY PARK PLAYSCAPE PK1401 42,000 42,000 - UNIV PK SWING SET & RESURFACE PK1501 27,000 - 27,000 ZONE 3 PARK PK0053 100,000 - 84,000 100,000 ZONE 4 PARK PK0054 175,000 - - 175,000 ZONE 5 PARK PK0055 - - - ZONE 6 PARK PK0056 20,000 - 15,000 20,000 SOUTHWEST PARK DEVELOPMENT PK0806 343,000 343,000 - - ZONE 7 PARK PK0057 270,000 - 200,000 270,000 ZONE 8 PARK PK0058 15,000 - 14,000 15,000 SANDSTONE PARK EXERCISE STATIONS PK1402 10,000 10,000 - ZONE 9 PARK PK0059 22,000 - 22,000 22,000 ZONE 10 PARK PK0060 353,000 - 348,000 353,000 CASTLEROCK PK SWING SET & RESURF PK1502 27,000 - 27,000 ZONE 11 PARK PK0061 - - - - ZONE 12 PARK PK0824 24,000 - 24,000 24,000 ZONE 13 PARK PK0807 89,000 - 89,000 62,000 CASTLEGATE PK SWING SET & RESURF PK1503 27,000 - 27,000 ZONE 14 PARK PK0717 90,000 - 77,000 90,000 ZONE 15 PARK PK0808 715,000 - 725,000 715,000 ZONE 24 PARK PK1205 15,000 - 15,000 15,000 COMMUNITY PARK ZONE A PK1304 235,000 - 165,000 235,000 COMMUNITY PARK ZONE B PK1203 530,000 - 391,000 530,000 BEE CREEK PK SWING SET & RESURFACE PK1403 30,000 30,000 - COMMUNITY PARK ZONE C PK1204 568,000 - - 568,000 ALL INCLUSIVE PARK PK1409 500,000 - 379,500 120,500 THOMAS PARK SWING SET & RESURFACE PK1404 32,000 - 32,000 - CLOSED PROJECTS - CAPITAL PROJECTS SUBTOTAL 3,062,500$ 3,695,500$ OTHER - - GENERAL & ADMIN. CHARGES 20,042 21,997 TOTAL EXPENDITURES 3,082,542$ 3,717,497$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:30,602$ 339,705$ BUDGET APPROPRIATIONS 206 GENERAL GOVERNMENT PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES FY 12-13 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 ACTUAL FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 3,175,217$ 3,702,871$ 3,735,202$ 10,205$ 10,205$ 10,205$ 10,205$ 10,205$ 736,008$ 1,075,000$ 300,000$ -$ -$ -$ -$ -$ 14,819 10,000 10,000 - - - - - - - 12,000 - - - - - - - - - - - - - 750,827$ 1,085,000$ 322,000$ -$ -$ -$ -$ -$ 3,926,044$ 4,787,871$ 4,057,202$ 10,205$ 10,205$ 10,205$ 10,205$ 10,205$ - - 400,000 300,000 - - - - - - - - - - - - - - - - 45,000 - - - - - - 27,000 - - - 100,000 - - - - - - - - 175,000 - - - - - - - - - - - - - - - - - 20,000 - - - - - 63,421 32,080 247,499 - - - - - - - - - 270,000 - - - - - - - - 15,000 - - - - - - - 10,000 - - - - 22,000 - - - - - - - - 353,000 - - - - - 27,000 - - - - - - - - - - - - 24,000 - - - - - - - - 62,000 - - - - - 27,000 - - - 90,000 - - - - - - - - 715,000 - - - - - - - - 15,000 - - - - - - - - 235,000 - - - - - - - - 530,000 - - - - - - - 30,000 - - - - - - - - - 568,000 - - - - - - - 50,000 450,000 - - - - - - - 32,000 - - - - - - 150,610 218,128 63,421$ 182,690$ 1,032,627$ 4,025,000$ -$ -$ -$ -$ -$ - - - - 24,627 20,042 21,997 - - - - - 207,317$ 1,052,669$ 4,046,997$ -$ -$ -$ -$ -$ (15,856)$ 3,702,871$ 3,735,202$ 10,205$ 10,205$ 10,205$ 10,205$ 10,205$ 10,205$ PROJECTED EXPENDITURES 207 DRAINAGE UTILITY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT FY15 REVISED APPROVED PROJECT BUDGET PROPOSED APPROPRIATIONS FY13-14 FY14-15 NUMBER AMOUNT BUDGET THROUGH FY12 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:2,954,750$ 2,573,328$ ADDITIONAL RESOURCES: UTILITY REVENUES 2,047,200$ 2,130,800$ INTEREST ON INVESTMENTS 7,000 8,000 OTHER - - SUBTOTAL ADDITIONAL RESOURCES 2,054,200$ 2,138,800$ TOTAL RESOURCES AVAILABLE 5,008,950$ 4,712,128$ DRAINAGE CAPITAL GREENWAYS PROJECTS SD9903 3,640,000$ 3,640,000$ 3,640,000 - - MINOR DRAINAGE IMPROVEMENTS SD1501 ANNUAL ANNUAL - 47,000 200,000 WOLF PEN CREEK EROSION CONTROL - PH II SD1302 430,000$ 430,000$ 430,000 - - SOUTHLAND DRAINAGE IMPROVEMENTS SD1402 255,250$ 255,250$ - 255,250 - DRAINAGE MASTER PLAN SD1202 528,000$ 528,000$ 500,000 28,000 - CLOSED PROJECTS CAPITAL G&A 186,623 190,355 CAPITAL PROJECTS SUBTOTAL 516,873$ 390,355$ DRAINAGE OPERATIONS DRAINAGE INSPECTION (PLANNING & DEV SERVICES) ANNUAL 210,517 113,987 DRAINAGE MAINTENANCE OPERATIONS (PUBLIC WORKS)ANNUAL 1,140,017 1,060,295 SLA's - 136,586 ERP SYSTEM REPLACEMENT - 28,959 STREET SWEEPING 113,982 117,401 MOSQUITO ABATEMENT 7,200 7,200 BEE CREEK MITIGATION MONITORING/REPORTING (SD0902)13,000 13,000 TRANSFERS OUT 100,000 100,000 OTHER - - GENERAL & ADMIN. 188,846 193,836 TOTAL EXPENDITURES 2,290,435$ 2,161,619$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE: 2,718,515$ 2,550,509$ BUDGET APPROPRIATIONS 208 DRAINAGE UTILITY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2014-2015 THROUGH FISCAL YEAR 2019-2020 PROJECT EXPENDITURES FY 12-13 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY12 ACTUAL FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 3,204,515$ 2,954,750$ 2,573,328$ 1,727,222$ 1,721,332$ 1,727,076$ 1,837,668$ 1,961,595$ 2,009,180$ 2,068,753$ 2,130,800$ 2,194,700$ 2,260,500$ 2,328,300$ 2,398,100$ 2,470,000$ 12,814 9,000 8,000 5,000 5,000 5,000 6,000 7,500 - - - - - - - - 2,021,994$ 2,077,753$ 2,138,800$ 2,199,700$ 2,265,500$ 2,333,300$ 2,404,100$ 2,477,500$ 5,226,509$ 5,032,503$ 4,712,128$ 3,926,922$ 3,986,832$ 4,060,376$ 4,241,768$ 4,439,095$ 2,886,530 13,843 150,000 589,627 - - - - - - - 47,000 200,000 200,000 200,000 200,000 200,000 200,000 - 27,823 146,682 69,815 92,840 92,840 - - - - - 165,032 90,218 - - - - - 99,668 282,369 72,336 73,627 - - - - - 514,446 18,373 136,434 186,623 190,355 196,066 201,948 208,007 214,247 220,674 974,915$ 786,046$ 1,213,642$ 488,906$ 494,788$ 408,007$ 414,247$ 420,674$ 78,123 209,816 113,987 117,407 120,929 124,557 128,293 132,142 878,713 1,040,285 1,060,295 1,092,104 1,124,867 1,158,613 1,193,371 1,229,173 - - 136,586 79,399 81,781 84,234 86,761 89,364 - - 28,959 - - - - - - 113,982 117,401 120,924 124,551 128,288 132,136 136,100 - 7,200 7,200 7,200 7,200 7,200 7,200 7,200 - 13,000 13,000 - - - - - - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 10,249 - - - - - - - 361,149 188,846 193,836 199,651 205,641 211,810 218,164 224,709 2,303,149$ 2,459,175$ 2,984,906$ 2,205,590$ 2,259,756$ 2,222,708$ 2,280,173$ 2,339,362$ $31,390 2,954,750$ 2,573,328$ 1,727,222$ 1,721,332$ 1,727,076$ 1,837,668$ 1,961,595$ 2,099,733$ PROJECTED EXPENDITURES 209 City of College Station Drainage Utility Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Civil Engineering 78,123$ 210,517$ 209,816$ 113,987$ 113,987$ -45.85% Drainage Maintenance 878,717 1,153,017 1,060,467 1,080,495 1,217,081 5.56% TOTAL 956,840$ 1,363,534$ 1,270,283$ 1,194,482$ 1,331,068$ -2.38% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 637,578$ 759,752$ 672,384$ 757,527$ 812,713$ 6.97% Supplies 93,462 92,991 92,770 93,477 111,427 19.83% Maintenance 108,975 109,299 109,299 112,385 117,385 7.40% Purchased Services 116,825 401,492 395,830 231,093 273,543 -31.87% Capital Outlay - - - - 16,000 N/A TOTAL 956,840$ 1,363,534$ 1,270,283$ 1,194,482$ 1,331,068$ -2.38% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Civil Engineering*1.00 1.00 1.00 1.00 1.00 0.00% Drainage Maintenance*13.00 14.00 14.00 14.00 15.00 7.14% TOTAL 14.00 15.00 15.00 15.00 16.00 6.67% *Drainage Civil Engineering and Drainage Maintenance began being paid directly out of the Drainage Fund in FY12. Service Level Adjustments One-Time Recurring Total 2,500$ 58,240$ 60,740$ 16,000 - 16,000 Mini Excavator 41,000 10,000 51,000 Drainage Overtime Increase 8,846 8,846 Drainage SLA Totals 59,500$ 77,086$ 136,586$ Herbicide Program - Equipment Operator Trimble Unit Replacement 210 Projected Projected Projected Projected Projected Projected FY15 FY16 FY17 FY18 FY19 FY20 Comments Parkland Dedication Projects Southwest Park 1,800$ 1,854$ 1,910$ 1,967$ 2,026$ 2,087$ FY15 budget for utility costs; Maintenance budget added in FY14 Parkland Projects Totals 1,800$ 1,854$ 1,910$ 1,967$ 2,026$ 2,087$ Hotel Tax Fund Projects Veterans Park Synthetic Fields 15,000$ 15,450$ 15,914$ 16,391$ 16,883$ 17,389$ $15,000 FY15 budget for electric utility costs; $10,000 for field maintenance added in FY14 Hotel Tax Fund Projects Totals 15,000$ 15,450$ 15,914$ 16,391$ 16,883$ 17,389$ Community Development (CD) Fund Projects Dominik #1 - George Bush to Gables 227$ 234$ 241$ 248$ 255$ 263$ General Sidewalk Maintenance Westridge & San Pedro Sidewalks 342 352 363 374 385 396 General Sidewalk Maintenance Dominik #2 - Texas to George Bush 494 509 524 540 556 573 General Sidewalk Maintenance Dominik #3 - Stallings to Munson - 508 523 539 555 572 General Sidewalk Maintenance Park Place ADA Sidewalks 150 155 159 164 169 174 General Sidewalk Maintenance CD Fund Projects Totals 1,213$ 1,757$ 1,810$ 1,864$ 1,920$ 1,978$ Total Estimated O&M Costs 18,013$ 19,061$ 19,633$ 20,222$ 20,829$ 21,454$ Special Revenue Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. 211 212 Insurance Funds The City of College Station is partially self-insured for property casualty and general liability, workers’ compensation and unemployment compensation. The City became self-funded for employee and dependent health care in January 2004. The current program is administered by Blue Cross/Blue Shield. These Insurance Funds are accounted for as Internal Service Funds. Actuarially-based charges are made to each of the operating funds using relevant bases (i.e., health insurance is charged monthly per full-time participating employee, while unemployment and worker’s compensation are charged as a percentage of gross salary). This method of funding allows the City to more accurately reflect the costs of claims against the various funds and to minimize potential risks. For financial statement reporting, Insurance Funds (Internal Service Funds) are reported using the economic resources measurement focus and the accrual basis of accounting. The Insurance Funds (Internal Service Funds) are budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). The measurement focus adjustment to arrive at Actual 2013 Working Capital is necessary because the insurance funds’ (internal service funds’) working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial reporting purposes. Property & Casualty Insurance Fund Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Property and Casualty costs. The premium revenue approved for FY15 is $952,086. Approved investment earnings are $3,788 and other revenues, including subrogation, are projected to be $75,000. The total approved revenues for the Property & Casualty Insurance Fund are $1,030,874. Approved expenditures in this fund are $983,944. Employee Benefits Fund Approved revenues in the Employee Benefits Fund are $9,232,124. Increased City and employee contributions have been necessary over the last few years to help offset rising claims costs. As a result, the City began offering two health care plan options. Each plan has a unique deductible and copayment. These plan changes were put in place to help control rising health care costs. FY15 expenditures are based on estimates of future claims, premiums, and other miscellaneous costs. The approved expenditures for the Employee Benefits Fund are $9,207,773. Workers’ Compensation Insurance Fund Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Workers Compensation costs. In FY15, approved revenues are $560,687 and approved expenditures are $660,523. Unemployment Insurance Fund Revenues in this fund are collected based as a percentage of each employee’s salary. Total FY15 approved revenues, including premium costs and investment earnings, are $32,788. Claims costs in the amount of $50,000 are approved to be budgeted in FY15. 213 City of College Station Property & Casualty Insurance Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Premiums 989,106$ 1,038,561$ 1,038,561$ 950,000$ 952,086$ -8.33% Investment Earnings 5,254 2,846 3,750 3,788 3,788 33.10% Other (including Subrogation)150,206 30,000 160,000 75,000 75,000 150.00% Total Revenues 1,144,566$ 1,071,407$ 1,202,311$ 1,028,788$ 1,030,874$ -3.78% EXPENDITURES AND TRANSFERS Administration 84,819$ 83,627$ 85,769$ 86,023$ 86,023$ 2.87% Professional Services 10,800 11,550 16,900 11,550 11,550 0.00% Defense Costs 87,871 225,000 225,000 225,000 225,000 0.00% Third Party Administration Fees 26,000 28,600 27,200 28,560 28,560 -0.14% Claims 190,100 125,000 200,000 175,000 175,000 40.00% Legal Settlements 130,000 100,000 100,000 120,000 120,000 20.00% Premiums 244,938 361,800 262,267 295,521 295,521 -18.32% Other Non-Operating 295,357 27,521 27,521 42,290 42,290 53.66% Total Operating Expenses & Transfers 1,069,885$ 963,098$ 944,657$ 983,944$ 983,944$ 2.16% Increase (Decrease) in Working Capital, modified accrual budgetary basis 74,681$ 108,309$ 257,654$ 44,844$ 46,930$ Measurement Focus Increase (Decrease)76,237$ Beginning Working Capital, accrual basis of accounting 765,819$ 916,737$ 916,737$ 1,174,391$ 1,174,391$ Ending Working Capital, accrual basis of accounting 916,737$ 1,025,046$ 1,174,391$ 1,219,235$ 1,221,321$ Premiums 92.36% Investment Earnings 0.37% Other (including Subrogation) 7.28% Property & Casualty Insurance Fund - Sources Administration 8.74%Professional Services 1.17% Defense Costs 22.87% Third Party Administration Fees 2.90% Claims 17.79% Legal Settlements 12.20% Premiums 30.03%Other Non- Operating 4.30% Property & Casualty Insurance Fund - Uses 214 City of College Station Property & Casualty Insurance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Property & Casualty 95,619$ 95,177$ 102,669$ 97,573$ 97,573$ 2.52% TOTAL 95,619$ 95,177$ 102,669$ 97,573$ 97,573$ 2.52% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 84,819$ 83,627$ 85,769$ 86,023$ 86,023$ 2.87% Supplies - - - - - N/A Maintenance - - - - - N/A Purchased Services 10,800 11,550 16,900 11,550 11,550 0.00% Capital Outlay - - - - - N/A TOTAL 95,619$ 95,177$ 102,669$ 97,573$ 97,573$ 2.52% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Property & Casualty 1.0 1.0 1.0 1.0 1.0 0.00% TOTAL 1.0 1.0 1.0 1.0 1.0 0.00% 215 City of College Station Employee Benefits Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES City Contribution 7,068,430$ 7,296,759$ 7,196,757$ 7,426,548$ 7,426,548$ 1.78% Employee Contribution 1,684,490 1,746,568 1,748,570 1,764,662 1,764,662 1.04% COBRA Premiums 32,169 25,000 25,000 25,000 25,000 0.00% Other Operating Revenues 36,951 20,000 - - - -100.00% Investment Earnings 30,056 15,450 15,450 15,914 15,914 3.00% Total Revenues 8,852,096$ 9,103,777$ 8,985,777$ 9,232,124$ 9,232,124$ 1.41% EXPENDITURES & TRANSFERS Administration 54,799$ 87,734$ 61,027$ 57,170$ 57,170$ -34.84% Administration Fees 376,871 587,905 457,107 471,135 471,135 -19.86% Claims 5,570,803 6,379,651 6,086,570 7,076,083 7,076,083 10.92% Premiums 1,015,445 1,030,911 1,192,624 1,368,421 1,368,421 32.74% General & Administrative Transfers 49,375 62,375 62,375 62,375 62,375 0.00% Professional Services 82,590 65,590 63,900 93,759 93,759 42.95% Wellness 26,471 50,000 50,000 50,000 50,000 0.00% Other Operating 4,036 3,500 3,500 3,830 3,830 9.43% Contingency - 25,000 - 25,000 25,000 0.00% Total Operating Expenses & Transfers 7,180,390$ 8,292,666$ 7,977,103$ 9,207,773$ 9,207,773$ 11.04% Increase (Decrease) in Working Capital, modified accrual budgetary basis 1,671,706$ 811,111$ 1,008,674$ 24,351$ 24,351$ Measurement Focus Increase (Decrease)(222,393)$ Beginning Working Capital, accrual basis of accounting 5,599,907$ 7,049,220$ 7,049,220$ 8,057,894$ 8,057,894$ Ending Working Capital, accrual basis of accounting 7,049,220$ 7,860,331$ 8,057,894$ 8,082,245$ 8,082,245$ City Contribution 80.40% Employee Contribution 19.10%COBRA Premiums 0.30% Investment Earnings 0.20% Employee Benefits Fund - Sources Administration 0.62% Administration Fees 5.12% Claims 76.85% Premiums 14.86% General & Adm. Tf 0.68% Professional Svcs 1.02%Wellness 0.54% Other 0.04%Contingency 0.27% Employee Benefits Fund - Uses 216 City of College Station Employee Benefits Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Employee Benefits Admin 54,799$ 87,734$ 87,734$ 57,170$ 57,170$ -34.84% TOTAL 54,799$ 87,734$ 87,734$ 57,170$ 57,170$ -34.84% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 54,510$ 61,027$ 61,027$ 56,738$ 56,738$ -7.03% Supplies - - - - - N/A Maintenance - - - - - N/A Purchased Services 289 26,707 26,707 432 432 -98.38% Capital Outlay - - - - - N/A TOTAL 54,799$ 87,734$ 87,734$ 57,170$ 57,170$ -34.84% PERSONNEL FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Comp & Benefits Assistant - 1.00 1.00 1.00 1.00 0.00% TOTAL - 1.00 1.00 1.00 1.00 0.00% 217 City of College Station Workers' Compensation Insurance Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Premiums 743,283$ 525,000$ 525,000$ 535,746$ 555,087$ 5.73% Other Operating Revenues - 500 500 500 500 0.00% Investment Earnings 9,416 4,500 4,500 4,600 4,600 2.22% Reimbursed Expenses - 500 500 500 500 0.00% Total Revenues 752,699$ 530,500$ 530,500$ 541,346$ 560,687$ 5.69% EXPENDITURES AND TRANSFERS Administration 83,982$ 83,627$ 83,627$ 86,023$ 86,023$ 2.87% Safety Boots 5,252 - - - - N/A Professional Services 10,800 11,025 11,025 11,600 11,600 5.22% Administration Fee 26,000 27,300 27,300 28,700 28,700 5.13% Claims 365,662 325,000 305,000 325,000 325,000 0.00% Premiums 102,187 196,900 162,484 206,700 206,700 4.98% Other Operating Expenses 384 2,500 2,500 2,500 2,500 0.00% Transfers Out - - - - - N/A Total Operating Expenses & Xfers 594,267$ 646,352$ 591,936$ 660,523$ 660,523$ 2.19% Increase (Decrease) in Working Capital, modified accrual budgetary basis 158,432$ (115,852)$ (61,436)$ (119,177)$ (99,836)$ Measurement Focus Increase (Decrease)8,780$ Beginning Working Capital, accrual basis of accounting 2,021,837$ 2,189,049$ 2,189,049$ 2,127,613$ 2,127,613$ Ending Working Capital, accrual basis of accounting 2,189,049$ 2,073,197$ 2,127,613$ 2,008,436$ 2,027,777$ Premiums 99.00% Other Operating Revenues 0.09% Investment Earnings 0.82% Reimbursed Expenses 0.09% Workers Compensation Insurance Fund - Sources Administration 13.02% Professional Services 1.76% Administration Fee 4.35% Claims 49.20% Premiums 31.29% Other Operating Expenses 0.38% Workers Compensation Insurance Fund - Uses 218 City of College Station Workers' Compensation Insurance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Workers' Compensation 100,034$ 94,652$ 94,652$ 97,623$ 97,623$ 3.14% TOTAL 100,034$ 94,652$ 94,652$ 97,623$ 97,623$ 3.14% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 83,982$ 83,627$ 83,627$ 86,023$ 86,023$ 2.87% Supplies 5,252 - - - - N/A Maintenance - - - - - N/A Purchased Services 10,800 11,025 11,025 11,600 11,600 5.22% Capital Outlay - - - - - N/A TOTAL 100,034$ 94,652$ 94,652$ 97,623$ 97,623$ 3.14% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Workers' Compensation 1.00 1.00 1.00 1.00 1.00 0.00% TOTAL 1.00 1.00 1.00 1.00 1.00 0.00% 219 City of College Station Unemployment Insurance Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Premiums 29,984$ 30,200$ 30,200$ 30,739$ 31,888$ 5.59% Investment Earnings 1,579 900 900 900 900 0.00% Total Revenues 31,563$ 31,100$ 31,100$ 31,639$ 32,788$ 5.43% EXPENDITURES Claims 45,463$ 61,200$ 20,000$ 50,000$ 50,000$ -18.30% Total Operating Expenses & Transfers 45,463$ 61,200$ 20,000$ 50,000$ 50,000$ -18.30% Increase (Decrease) in Working Capital, modified accrual budgetary basis (13,900)$ (30,100)$ 11,100$ (18,361)$ (17,212)$ Measurement Focus Increase (Decrease)-$ Beginning Working Capital, accrual basis of accounting 383,951$ 370,051$ 370,051$ 381,151$ 381,151$ Ending Working Capital, accrual basis of accounting 370,051$ 339,951$ 381,151$ 362,790$ 363,939$ Premiums 97.26% Investment Earnings 2.74% Unemployment Insurance Fund - Sources Claims 100.00% Unemployment Insurance Fund - Uses 220 221 Equipment Replacement Fund The Equipment Replacement Fund is an internal service fund that provides equipment and fleet replacements within the City of College Station. In an effort to better control costs, the fund receives rental charges from departments based on the economic life of their equipment and vehicles. The equipment and vehicle replacements are then purchased out of this fund as scheduled and/or as conditions warrant. This fund is prepared on the modified accrual basis of accounting where cash transactions are included in the budget presentation in lieu of non-cash transactions such as depreciation. The focus is on the net change in working capital. Specific rental charges are based upon the estimated replacement price of the individual items. Approved replacement policies include the following: 1. All qualified existing fleet equipment will be replaced through the Equipment Replacement Fund. Other equipment will be replaced through the budget process. 2. Each department will be charged an annual replacement fee based on the useful life and anticipated replacement cost of each vehicle assigned to that department. Each year, the fleet superintendent meets with various departments and determines what items need to be replaced. The list is then submitted to the Budget Office for funding recommendations and inclusion in the annual budget after it has been approved by the director of each department. 3. Police, Fire, and Emergency Management are charged for Mobile Data Terminals (MDTs). The Information Technology department evaluates the hardware and software required to operate the system each year to determine what hardware may need to be replaced. The anticipated life of the MDT units is five years. 4. Each department will be charged an annual copier replacement fee based upon the number of authorized copiers. Each year, the company that has been contracted to maintain copiers evaluates each copier and determines which copiers need to be replaced. The approved replacement list is then further evaluated by Budget and IT representatives based on the availability of funds. New (additions to the inventory) copiers are funded through the department’s operating budget. 5. Uninterruptible Power Supplies (UPS) provide temporary battery power to run critical equipment in the event of a power interruption. These units generally serve equipment that supports all departments. The UPS’s at approved locations are funded from the equipment replacement fund and each department contributes to their replacement and maintenance. 6. Virtual servers/storage devices provides a way for the City to run the same application on multiple servers without purchasing additional hardware. Purchases are budgeted in the Equipment Replacement Fund beginning in FY14. FY15 will be the first year of cost allocation of the virtual storage costs to all departments. The IT department estimates the annual cost of replacement. 7. Other equipment, not specifically detailed above, will be handled in a similar manner. Representatives of affected departments will be responsible for meeting with Fiscal Services to determine if inclusion in the Equipment Replacement Fund is warranted. In FY15, $711,532 is approved for new fleet purchases as follows: Police Department for $132,000 for three patrol vehicles, $44,224 for two Traffic Officer Motorcycles, and $22,250 for police radios; Public Works $35,000 for the addition of a Landscape supervisor vehicle and $25,500 for a truck in the Traffic Signals Division; Parks & Recreation $35,000 for a van for the approved new Irrigation Specialist. The Water Distribution division has $21,000 approved for the funds that will be contributed to the Equipment Replacement Fund on an annual basis so that a tractor can be replaced when it reaches the end of its service life. Wastewater will purchase a $120,000 Dump Truck and Utility Customer Service will purchase a $22,750 new truck for a Meter Service Technician. Sanitation funding for $212,808 is approved to purchase a Grapple Truck for brush collection. Drainage is approved to purchase a mini excavator for $41,000. On some vehicle purchases, a trade-in is anticipated and the trade-in value is used to offset the expected cost of the vehicle. A list outlining the vehicles to be replaced is included on the following pages. The FY15 Equipment Replacement ending working capital is expected to decrease by 15.93% from the estimated FY14 ending working capital. The working capital in the Equipment Replacement Fund fluctuates from year to year based on the vehicles that are up for replacement. A seven-year fund forecast is prepared to ensure that the Fund has sufficient working capital to accommodate the scheduled replacements. 222 11/13/2014 12:13 11/13/2014 12:13 FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 REVENUES Fleet Rentals 2,733,169$ 3,263,561$ 3,263,561$ 4,107,402$ 4,606,126$ 41.14% Mobile Data Terminal Rentals 104,415 103,726 103,726 109,164 109,164 5.24% Mobile Video Camera Systems 65,000 66,581 66,581 70,985 95,985 44.16% Copier Rentals 61,725 61,725 61,725 64,421 64,421 4.37% Uninterruptible Power Supply Rentals 27,271 31,693 31,693 35,071 35,071 10.66% Virtual Storage / Storage Devices - - - 85,056 85,056 N/A Investment Income 32,060 15,000 20,000 20,000 20,000 33.33% Transfers In 288,570 - - 31,441 31,441 N/A Other Non Operating Revenues 242,954 75,000 75,000 100,000 100,000 33.33% Total Revenues 3,555,164$ 3,617,286$ 3,622,286$ 4,623,540$ 5,147,264$ 42.30% EXPENDITURES Fleet Purchase & Replacement 1,739,292$ 5,543,006$ 4,548,225$ 5,275,700$ 5,987,232$ 8.01% Mobile Data Terminal Replacement - 353,980 353,980 3,756 3,756 -98.94% BVWACS Capital Outlay 72,429 73,461 73,461 - - -100.00% Uninterruptible Power Supply Replacement 26,621 33,016 33,016 33,016 33,016 0.00% Virtual Storage Devices - 32,083 32,083 49,659 49,659 54.78% Copier Replacement 27,104 19,250 13,250 37,942 37,942 97.10% Mobile Video Camera Systems 222,944 - - - 25,000 N/A Phone System Replacement 139,789 - - - - N/A Transfer to Streets Projects Fund - 475,000 475,000 - - -100.00% Contingency - 40,000 - 40,000 40,000 0.00% Total Expenditures 2,228,179$ 6,569,796$ 5,529,015$ 5,440,073$ 6,176,605$ -5.98% Increase (Decrease) in Working Capital, modified accrual budgetary basis 1,326,985$ (2,952,510)$ (1,906,729)$ (816,533)$ (1,029,341)$ Measurement Focus Increase (Decrease)36,917$ Beginning Working Capital, accrual basis of accounting 7,003,676$ 8,367,578$ 8,367,578$ 6,460,849$ 6,460,849$ Ending Working Capital, accrual basis of accounting 8,367,578$ 5,415,068$ 6,460,849$ 5,644,316$ 5,431,508$ City of College Station Equipment Replacement Fund Fund Summary Fleet 89.48% MDT 2.12% Mobile Video Cameras 1.86%Copiers 1.25%UPS Rentals 0.70% Virtual Storage 1.65% Investment Income 0.39% Transfers In 0.61% Other 1.94% Equipment Replacement Fund - Sources Fleet Purchase & Replace. 96.93% MDT Replace. 0.06% UPS Replace. 0.53%Virtual Storage 0.80% Copier Replace. 0.63% Mobile Video Camera Systems 0.40% Contingency 0.65% Equipment Replacement Fund - Uses 223 Department Ref #Year Description Replacement Cost Police 41-103 2010 Crown Victoria Police Interceptor (replace with SUV) 44,100 Police 4186 2010 Crown Victoria Police Interceptor (replace with SUV)44,100 Police 4188 2010 Crown Victoria Police Interceptor (replace with SUV)44,100 Police 4189 2010 Crown Victoria Police Interceptor (replace with SUV)44,100 Police 4190 2010 Crown Victoria Police Interceptor (replace with SUV)44,100 Police 4191 2010 Crown Victoria Police Interceptor (replace with SUV)44,100 Police 41-101 2010 Crown Victoria Police Interceptor (replace with SUV)44,100 Police 4194 2010 Harley Davidson Motorcycle 26,000 Police 4602 1998 Chev. Astro Van 26,000 360,700$ Fire 5166 2002 Pierce Pumper Fire Truck 600,000 Fire 5167 2008 Chev. Suburban 47,000 Fire 5108 2006 Ford Crown Victoria 28,000 Fire 5127 2009 Dodge Ambulance 155,000 Fire 5128 2009 Dodge Ambulance 155,000 985,000$ Planning & Develop./ Civil Engineering 6103 2005 Ford F150 4x4 Truck 27,000 Planning & Develop./ Building 6304 2005 Chev. 1500 Truck 26,000 Planning & Develop./ Building 6311 2006 Ford F150 Truck 26,000 79,000$ Public Works / Fac. Maint.1906 2006 Ford F150 Truck 26,000 Public Works / Fac. Maint.1911 2003 Ford F350 Truck 34,000 Public Works / Streets 3166 1997 Broce Broom Sweeper 50,000 Public Works / Streets 3176 2003 JD 5320 Tractor 30,000 Public Works / Streets 3123 2004 Gradall Excavator 260,000 Public Works/ TrafficSignals 3403 2004 Ford F450 Bucket Truck 95,000 Public Works/ TrafficSignals 3411 2002 Generator 3,500 498,500$ Parks and Recreation 8103 2003 Ford Cargo Van 27,000 Parks and Recreation 8326 2004 Ford Expedition ( replace with 1/2 ton extend truck)30,000 Parks and Recreation 8356 2005 Ford F250 Truck 27,000 Parks and Recreation 8363 2006 Toro Z593 Mower 15,000 Parks and Recreation 8364 2006 Toro 4100D Mower 55,000 Parks and Recreation 8374 2010 Toro Reel Master 55,000 Parks and Recreation 8305 2005 JD 790 Tractor 20,000 Parks and Recreation 8306 2005 JD 790 Tractor 20,000 Parks and Recreation 8345 2007 Bobcat Utility Vehicle 15,000 Parks and Recreation 8302 2005 JD 5220 Tractor 40,000 Parks and Recreation 8427 2006 Grasshopper Mower 15,000 Parks and Recreation 8428 2006 Bobcat Utility Vehicle 15,000 Parks and Recreation 8431 2008 Grasshopper Mower 15,000 349,000$ Information Technology 1810 2000 Chevy Van 3500 (replace with splicing trailer)27,000 27,000$ General Fund Total 2,299,200$ Northgate Fund 5222 2003 F150 Truck 26,000 Northgate Fund Total 26,000$ Electric 9104 2005 Ford Crown Victoria ( replace with Chev. Tahoe) 28,000 Electric 9220 1994 Trailer 1,000 Electric 9220me 1994 Merrill Mule 8,000 Electric 9236 2000 GMC Digger Truck 280,000 Electric 9265 2008 Ford F450 Super Duty Truck 43,000 Electric 9267 2002 Chev. Cargo Van 1500 27,000 Electric 9271 2000 Ford Van 27,000 Electric 9901 2006 Kubota Utility Vehicle 15,000 Electric Fund Total 429,000$ Water 9423 2003 Ford F150 Truck 26,000 Water 9413 1984 Trailer 1,500 Water 9416 2008 Ford F350 Truck 43,000 Water 9420 2008 Ford F350 Dually Truck 43,000 Water Fund Total 113,500$ Wastewater 9503 2007 Ford Ranger Truck 26,000 Wastewater 9556 2000 Ford Van (replace with F350 or F450) 27,000 Wastewater 9563 2008 Ford F350 Truck 43,000 Wastewater 9572 2003 Ford F450 Dump Truck 43,000 Wastewater Fund Total 139,000$ FY15 Approved Fleet Replacement Schedule 224 Department Ref #Year Description Replacement Cost FY15 Approved Fleet Replacement Schedule Sanitation 7104 2007 Ford F750 Boom Truck 200,000 Sanitation 7142 2010 SL ACX 64 Truck 305,000 Sanitation 7143 2010 SL ACX 64 Truck 305,000 Sanitation 7144 2010 SL ACX 64 Truck 305,000 Sanitation 7226 2008 Side Loader Truck 305,000 Sanitation 7227 2010 FEL ACX 64 Truck 305,000 Sanitation Total 1,725,000$ Utility Customer Service 2607 2000 Chevy 1500 Van 27,000 Utility Customer Service 2709 2005 Ford Ranger Truck 26,000 Utility Customer Service 2718 2005 Ford F150 Truck 26,000 Sanitation Total 79,000$ Drainage 3233 2006 Kubota Utility Vehicle 15,000 Drainage 3236 2006 Boom Mower 130,000 Drainage 3217 2003 Menzi Muck Excavator 320,000 Drainage Total 465,000$ Total Vehicle Replacement Costs (All Funds)5,275,700$ Department Description Replacement Cost Police Patrol SUV 44,000 Police Patrol SUV 44,000 Police Patrol SUV 44,000 Police Traffic Officer - Harley Davidson Motorcycle 22,112 Police Traffic Officer - Harley Davidson Motorcycle 22,112 Police Radios 22,250 Irrigation Maintenance Landscape Supervisor Van 35,000 Traffic Signals Truck 25,500 Parks and Recreation Irrigation Van 35,000 Water Tractor for Mowing (to establish on the schedule for future replacement)21,000 Wastewater Dump Truck 120,000 Sanitation Grapple Brush Truck 212,808 Utility Customer Service Truck 22,750 Drainage Mini Excavator 41,000 Total New Fleet Purchases 711,532$ Total Vehicle Replacement Costs and New Fleet Purchases 5,987,232$ Department Description Replacement Cost City Secretary IR6055 9,800 Human Resources IR2535i 5,700 Human Resources IR2535i - SLA upgrade 8,000 Fleet Administration MP 3550SP 7,442 Copier replacement 7,000 Total Copier Replacement Costs 37,942$ Department Description Replacement Cost Police Mobile Video Cameras 25,000 Fire Mobile Data Terminal Replacement 3,756 Various UPS Batteries Replacement 33,016 Various Virtual Server/Storage Replacement 49,659 Total Equipment Purchases 111,431$ FY15 Approved New Fleet Purchases FY15 Approved Copier Replacement Schedule FY15 Miscellaneous Equipment Purchases 225 Utility Customer Service Fund The Utility Customer Service Fund is an Internal Service Fund used to account for expenses associated with reading electric and water meters within the city limits of College Station, completing connect and disconnect work requests, and providing customer service activities including billing and collections for Electric, Water, Wastewater, Sanitation, and Drainage utilities. For financial statement reporting, Internal Service Funds are reported using the economic resources measurement focus and the accrual basis of accounting. The Utility Customer Service Fund (Internal Service Fund) is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). The measurement focus adjustment to arrive at Actual 2013 Working Capital is necessary because the (internal service) fund’s working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial reporting purposes. Revenues in the Utility Customer Service Fund are received as service charges from the various enterprise funds and the Drainage Fund. Revenues of $2,310,524 are approved for FY15. FY15 approved expenditures are $2,329,034. Two SLAs are included in the approved budget. The first SLA, in the amount $64,105, is for the addition of one Full Time Meter Services Representative and one vehicle. This position will add additional capacity to Meter Services to ensure the City’s growing number of electric and water meters are read accurately and in a timely manner. This will increase the total FTE count in the Utility Customer Service Fund by 1.0 FTE. The second SLA will fund year 1 of 2 of the Enterprise Resource Planning (ERP) Process Documentation, which will provide contract services to assist with document new processes as part of the system implementation. This will be a one-time expenditure of $25,000. . 226 Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 BEGINNING WORKING CAPITAL 171,269$ 261,205$ 261,205$ 218,406$ 218,406$ REVENUES & SERVICE CHARGES Service Charges 2,080,427$ 2,052,233$ 2,052,237$ 2,184,188$ 2,184,188$ 6.43% Other Operating Revenues 171,203 184,000 126,004 125,688 125,688 -31.69% Investment Income 715 325 811 648 648 99.38% Non Operating - - - - - N/A Total Revenues 2,252,345$ 2,236,558$ 2,179,052$ 2,310,524$ 2,310,524$ 3.31% Total Funds Available 2,423,614$ 2,497,763$ 2,440,257$ 2,528,930$ 2,528,930$ 1.25% EXPENDITURES Collections* 1,562,160$ 1,597,441$ 1,592,196$ 1,616,364$ 1,616,364$ 1.18% Meter Service* 590,317 634,092 629,655 623,565 712,670 12.39% Other - - - - N/A Total Expenditures 2,152,477$ 2,231,533$ 2,221,851$ 2,239,929$ 2,329,034$ 4.37% Increase/Decrease in Working Capital 99,868$ 5,025$ (42,799)$ 70,595$ (18,510)$ Measurement Focus Increase (Decrease)(9,932)$ ENDING WORKING CAPITAL 261,205$ 266,230$ 218,406$ 289,001$ 199,896$ * Collections and Meter Service make up the Operations & Maintenance portion of the Utility Customer Service Budget. Utility Customer Service Fund City of College Station Service Charges 94.53% Other Operating Revenues 5.44% Investment Income 0.03% Utility Customer Service Fund - Sources Collections* 69.40% Meter Service* 30.60% Utility Customer Service Fund - Uses 227 City of College Station Utility Customer Service Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Billing/Collections 1,562,160$ 1,597,441$ 1,592,196$ $1,616,364 1,616,364$ 1.18% Meter Services 590,317 634,092 629,655 623,565 712,670 12.39% TOTAL 2,152,477$ 2,231,533$ 2,221,851$ 2,239,929$ 2,329,034$ 4.37% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 1,281,240$ 1,353,395$ 1,265,191$ $1,352,513 1,387,013$ 2.48% Supplies 47,251 55,182 55,876 65,719 70,874 28.44% Maintenance 20,153 42,043 61,539 24,652 26,352 -37.32% Purchased Services 803,833 780,913 839,245 797,045 844,795 8.18% Capital Outlay - - - - - N/A TOTAL 2,152,477$ 2,231,533$ 2,221,851$ 2,239,929$ 2,329,034$ 4.37% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Billing/Collections 18.00 17.00 17.00 17.00 17.00 0.00% Meter Services 10.50 10.50 11.00 11.00 12.00 9.09% TOTAL 28.50 27.50 28.00 28.00 29.00 3.57% Service Level Adjustments One-Time Recurring Total Full Time Meter Services Technician 26,005$ 38,100$ 64,105$ ERP Process Documentation (Year 1 of 2)25,000 - 25,000 Utility Customer Service SLA Totals 51,005$ 38,100$ 89,105$ 228 Fleet Maintenance Fund The Fleet Maintenance Fund is an Internal Service Fund which receives revenue based on expected costs of departmental transportation and uses those funds to pay for maintaining the City’s fleet of vehicles. Internal Service Funds are budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities) to arrive at Actual 2013 Working Capital. This is necessary because the internal service fund’s working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial reporting purposes. Estimates for annual funding levels have been developed using a number of techniques that forecast fleet maintenance costs. Each department with assigned vehicles will be charged an annual maintenance fee to cover inspections and maintenance. The revenues are transferred from departmental budgets on a monthly basis to ensure that sufficient funds will be available to fund all expenses related to the specific functions. In FY15, total estimated revenues in the Fleet Maintenance Fund are forecasted to be $2,054,820. FY15 revenue includes $60,000 in SLAs related to fleet additions. The approved FY15 Fleet Maintenance expenditures are $1,946,624. This includes a $38,655 SLA for the addition of one Fleet Service Runner/Porter to perform shop and office duties to include transporting parts and vehicles as needed, shop and parts warehouse housekeeping, cleaning vehicles and equipment, preparing retired units for auction, and preparing receiving fleet replacement for service. A second SLA in the amount of $35,400 is included for tire mounting machines, balancers, and accessories needed to continue to perform maintenance and repairs on light and heavy vehicles and equipment in a safe and timely manner. The FY15 budgeted ending working capital is anticipated to increase 142.87% when compared to the FY14 estimated ending working capital. This is due to a budgeted increase in fleet charges revenue and a decrease in fleet maintenance expenditures. 229 City of College Station Fleet Maintenance Fund Fund Summary FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 To FY15 REVENUES Fleet Charges 1,711,597$ 1,890,734$ 1,890,734$ 1,994,567$ 2,054,567$ 8.67% Interest Earnings 731 750 250 253 253 -66.27% Other 624 - - - - N/A Total Revenues 1,712,952$ 1,891,484$ 1,890,984$ 1,994,820$ 2,054,820$ 8.64% EXPENDITURES Parts 107,369$ 109,260$ 110,120$ 112,492$ 151,147$ 38.34% Fleet Maintenance 1,727,379 1,840,655 1,850,060 1,745,077 1,780,477 -3.27% Contingency - 15,000 - 15,000 15,000 0.00% Other 4,938 - - - - N/A Total Expenditures 1,839,686$ 1,964,915$ 1,960,180$ 1,872,569$ 1,946,624$ -0.93% Increase (Decrease) in Working Capital, Modified Accrual Basis of Accounting $ (126,734) $ (73,431) $ (69,196) $ 122,251 $ 108,196 Measurement Focus Increase (Decrease)(284)$ Beginning Working Capital, Accrual Basis of Accounting $ 271,947 $ 144,929 $ 144,929 $ 75,733 $ 75,733 Ending Working Capital, Accrual Basis of Accounting $ 144,929 $ 71,498 $ 75,733 $ 197,984 $ 183,929 Fleet Charges 99.99% Interest Earnings 0.01% Fleet Maintenance Fund - Sources Parts 7.78% Fleet Maintenance 91.47% Contingency 0.75% Fleet Maintenance Fund - Uses 230 City of College Station Fleet Maintenance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Parts 107,369$ 109,260$ 110,120$ 112,492$ 151,147$ 38.34% Administration 1,727,380 1,840,655 1,850,060 1,745,077 1,780,477 -3.27% TOTAL 1,834,749$ 1,949,915$ 1,960,180$ 1,857,569$ 1,931,624$ -0.94% EXPENDITURE BY CLASSIFICATION FY14 FY14 FY15 FY15 % Change in FY13 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY14 to FY15 Salaries & Benefits 866,151$ 857,616$ 876,261$ 866,155$ 903,010$ 5.29% Supplies 870,194 895,675 895,354 899,359 900,359 0.52% Maintenance 17,606 17,871 15,994 21,305 21,305 19.22% Purchased Services 80,798 108,753 101,950 70,750 71,750 -34.02% General Capital - 70,000 70,621 - 35,200 -49.71% TOTAL 1,834,749$ 1,949,915$ 1,960,180$ 1,857,569$ 1,931,624$ -0.94% PERSONNEL FY14 FY15 FY15 % Change in FY12 FY13 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY14 to FY15 Parts 2.00 2.00 2.00 2.00 3.00 50.00% Fleet Services Admin.13.00 13.00 13.00 13.00 13.00 0.00% TOTAL 15.00 15.00 15.00 15.00 16.00 6.67% Service Level Adjustments One-Time Recurring Total Fleet Service Runner/Porter 400$ 38,255$ 38,655$ Tire Mounting Machines and Balancers 35,000 400 35,400 Fleet SLA Total 35,400$ 38,655$ 74,055$ 231 232 A-2 Budget Ordinances A-3 Budget Ordinances A-4 Budget Ordinances A-5 Budget Ordinances A-6 Budget Ordinances A-7 Budget Ordinances FY15 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) LISTING Fund Dept Description One-Time Cost Recurring Cost Total Revenue Net Total Increase FTE Vehicle GENERAL FUND Police Sworn Officer Pay Scale Adjustment - 267,007 267,007 - 267,007 - - Police Police Assistant/Civilian Training Coordinator 8,016 54,799 62,815 - 62,815 1.00 - Police Police Department Maintenance Costs 100,000 62,950 162,950 - 162,950 - - Police Asst. Information Srvs Mgr/Open Records Supv 5,660 66,180 71,840 - 71,840 1.00 - Police Northgate Booking Station Equipment 15,856 - 15,856 - 15,856 - - Police Corporal Intermediate Rank - 16,206 16,206 - 16,206 - - Police Public Safety GIS Analyst 6,695 79,506 86,201 - 86,201 1.00 - Police 10 Tasers w/Assurance Plan 12,076 1,850 13,926 - 13,926 - - Police Animal Control Officer 5,645 44,665 50,310 - 50,310 1.00 - Police Three Patrol Vehicles (Tahoes)186,000 53,145 239,145 - 239,145 - 3.00 Police Mental Health Peace Officer Incentive Pay - 14,733 14,733 - 14,733 - - Police Traffic Unit Officers 110,126 171,695 281,821 - 281,821 2.00 2.00 TOTAL POLICE 450,074 832,736 1,282,810 - 1,282,810 6.00 5.00 Fire EMS Equipment Replacement 420,015 15,819 435,834 - 435,834 - - Fire EMS/Safety Officers Program Continuation (1 FTE)33,962 124,775 158,737 - 158,737 1.00 - Fire Station 6 Ladder Staffing year 1 59,900 253,768 313,668 - 313,668 4.00 - TOTAL FIRE 513,877 394,362 908,239 - 908,239 5.00 - Public Works ITS Master Plan O&M - 152,050 152,050 - 152,050 - - Public Works Landscape Maintenance Program 49,833 133,667 183,500 - 183,500 1.00 1.00 Public Works Catch up for Street Repair 146,000 454,000 600,000 - 600,000 - - Public Works Facilities Maintenance Increase - 16,264 16,264 - 16,264 - - Public Works Facilities Corrective Increases 305,377 - 305,377 - 305,377 - - Public Works Engineer in Training 13,217 87,544 100,761 - 100,761 1.00 - Public Works Facilities Maintenance Staff Asst 10,683 46,032 56,715 - 56,715 1.00 - Public Works Pothole Program Equipment Operator - 91,140 91,140 - 91,140 1.00 - Public Works Traffic Signal Service Vehicle 31,000 4,500 35,500 - 35,500 - 1.00 TOTAL PUBLIC WORKS 556,110 985,197 1,541,307 - 1,541,307 4.00 2.00 PARD Various PARD Equipment 208,000 2,150 210,150 - 210,150 - 4.00 PARD 3 Groundsworkers (Conversion from temporary/seasonal)- - - - - - - PARD Ball Field Light Maintenance - 50,000 50,000 - 50,000 - - PARD Playground Equipment/Surfacing 442,000 - 442,000 - 442,000 - - PARD Trail Repairs - Jack and Dorothy Miller Park 35,000 - 35,000 - 35,000 - - PARD Bachmann Parking Lot Lighting 40,000 - 40,000 - 40,000 - - PARD Pavillion Repairs 123,000 - 123,000 - 123,000 - - PARD Court Resurfacing 8,000 - 8,000 - 8,000 - - PARD Irrigation Specialist/Van 35,000 57,309 92,309 - 92,309 1.00 1.00 PARD Digital Signage 17,500 1,050 18,550 - 18,550 - - PARD Exak Time Timing System 13,350 - 13,350 - 13,350 - - PARD - HOT Funded Tournament/Event Equipment Needs (100% HOT Funded)65,500 - 65,500 - 65,500 - - PARD - HOT Funded Games of Texas 18 and 19 Bid Fee (100% HOT Funded)10,000 - 10,000 - 10,000 - - PARD - HOT Funded Additional Travel and Training (100% HOT Funded)- 15,000 15,000 - 15,000 - - PARD Subtotal 997,350 125,509 1,122,859 - 1,122,859 1.00 5.00 PARD - Library Polaris Phone System Server - Ringer Library 2,100 - 2,100 - 2,100 - - PARD - Transfer to CIP Playground Equipment/Surfacing (12K transfer to CIP)12,000 - 12,000 - 12,000 - - TOTAL PARD 1,011,450 125,509 1,136,959 - 1,136,959 1.00 5.00 P&DS Neighborhood Plan Implementation 100,000 - 100,000 - 100,000 - - TOTAL P&DS 100,000 - 100,000 - 100,000 - - IT Internet Bandwidth Independent Path - 13,200 13,200 - 13,200 - - IT SIEM Implementation 30,000 7,500 37,500 - 37,500 - - IT Network Maintenance Increase - 15,000 15,000 - 15,000 - - IT Equipment Maintenance Increase - 10,000 10,000 - 10,000 - - IT Council IPAD Replacement 5,950 - 5,950 - 5,950 - - IT Tyler OSDBA Services - 30,000 30,000 - 30,000 - - TOTAL IT 35,950 75,700 111,650 - 111,650 - - Fiscal - Warrant Officers Sworn Officer Pay Scale Adjustment - 6,273 6,273 - 6,273 - - Fiscal Budget Analyst 2,520 71,395 73,915 - 73,915 1.00 - Fiscal ERP Process Doc./Document Imaging 75,000 - 75,000 - 75,000 - - Fiscal Contract Administrator 2,520 79,194 81,714 - 81,714 1.00 - TOTAL FISCAL 80,040 156,862 236,902 - 236,902 2.00 - General Gov - HR Salary Survey 125,000 - 125,000 - 125,000 - - General Gov - HR HR Operations Upgrades 8,000 - 8,000 - 8,000 - - General Gov - Legal Legal Dept Automated Case Management System 24,000 2,500 26,500 - 26,500 - - General Gov - Comm Serv Community Services Business Manager 2,325 74,382 76,707 - 76,707 1.00 - General Gov - Public Comm Neighborhood Matching Grant Funds 15,000 15,000 - 15,000 - - TOTAL GG 174,325 76,882 251,207 - 251,207 1.00 - Hotel Tax - PARD Tournament/Event Equipment Needs (HOT 100%)(65,500) - (65,500) - (65,500) - - Hotel Tax - PARD Games of Texas 18 and 19 Bid Fee (10,000) - (10,000) - (10,000) - - Hotel Tax - PARD Additional Travel and Training (HOT 100%)- (15,000) (15,000) - (15,000) - - PARD Change in Rec Fund Subsidy for SLAs 33,500 - 33,500 - 33,500 - - TOTAL TRANSFERS (42,000) (15,000) (57,000) - (57,000) - - TOTAL GENERAL FUND 2,879,826 2,632,248 5,512,074 - 5,512,074 19.00 12.00 B-1 Service Level Adjustments FY15 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) LISTING Fund Dept Description One-Time Cost Recurring Cost Total Revenue Net Total Increase FTE Vehicle STREETS CAPITAL IMPROVEMENT PROJECTS FUND Streets CIP Fund ITS Master Plan (year 1 of 5)1,423,453 - 1,423,453 - 1,423,453 - - TOTAL STREETS CAPITAL IMPROVEMENT PROJECTS FUND 1423453 - 1423453 - 1423453 - - ELECTRIC FUND Electric Technician Salary Adjustment - 265,000 265,000 - 265,000 - - Electric Engineer in Training 5,000 91,577 96,577 - 96,577 1.00 - Electric GIS Technician 3,000 60,531 63,531 - 63,531 1.00 - Electric Class 3 Safety Gloves, Sleeves, and Blankets 55,120 6,480 61,600 - 61,600 - - Electric SF6 Sampling Contractor 500 25,000 25,500 - 25,500 - - Electric 7-Year Cycle for Background Checks 5,000 1,500 6,500 - 6,500 - - Electric Transmission Right of Way Maint Program 100,000 - 100,000 - 100,000 - - TOTAL ELECTRIC FUND 168,620 450,088 618,708 - 618,708 2.00 - WATER FUND Water Rehab Transfer Pump #3 60,000 60,000 - 60,000 - - Water Trailer w/ Traffic Safety Control Equip 28,000 2,000 30,000 - 30,000 - 1.00 Water Training Budget Increase - 5,250 5,250 - 5,250 - - Water Tractor for Easement Mowing - 21,000 21,000 - 21,000 - 1.00 Water Add 2 Field Operators - 74,509 74,509 - 74,509 2.00 - Water Add'l Sampling & Lab Analysis for Frack Chemicals - 1,000 1,000 - 1,000 - - TOTAL WATER FUND 88,000 103,759 191,759 - 191,759 2.00 2.00 WASTEWATER FUND Wastewater Anti-Fall Devices at Lift Stations 60,000 - 60,000 - 60,000 - - Wastewater Wastewater Master Plan 250,000 - 250,000 - 250,000 - - Wastewater Training Budget Increase - 9,750 9,750 - 9,750 - - Wastewater Repl. Diffuser Stones for Lick Creek WWTP 50,000 - 50,000 - 50,000 - - Wastewater Additional Dump Truck 120,000 18,000 138,000 - 138,000 - 1.00 Wastewater Additional Nutrient Sampling and Lab Analysis - 10,000 10,000 - 10,000 - - Wastewater Add'l Sampling and Lab Analysis for Frack Chemical - 1,000 1,000 - 1,000 - - TOTAL WASTEWATER FUND 480,000 38,750 518,750 - 518,750 - 1.00 SANITATION FUND Sanitation Grapple Brush Truck (Joint with Equip Replacement Fund)- 27,400 27,400 - 27,400 - 1.00 TOTAL SANITATION FUND - 27,400 27,400 - 27,400 - 1.00 HOTEL TAX FUND Hotel Tax - Recreation Fund Texas Public Pools Conference (HOT 100%)10,000 - 10,000 - 10,000 - - Hotel Tax - PARD Tournament/Event Equipment Needs (HOT 100%)65,500 - 65,500 - 65,500 - - Hotel Tax - PARD Games of Texas 18 and 19 Bid Fee 10,000 - 10,000 - 10,000 - Hotel Tax - PARD Additional Travel and Training (HOT 100%)- 15,000 15,000 - 15,000 - - Hotel Tax - PARD Portable Stage (HOT 100%)160,000 - 160,000 - 160,000 - - TOTAL HOTEL TAX - PARD 245,500 15,000 260,500 - 260,500 - - TOTAL HOTEL TAX FUND 245,500 15,000 260,500 - 260,500 - - RECREATION FUND Recreation Fund Floor Scrubber 8,500 - 8,500 - 8,500 - - Recreation Fund Lincoln Rec Center Splash Pad 25,000 - 25,000 - 25,000 - - PARD - HOT Funded Texas Public Pools Conference (100% HOT Funded)10,000 - 10,000 - 10,000 - - TOTAL RECREATION FUND 43,500 - 43,500 - 43,500 - - PARD Change in Rec Fund Subsidy for SLAs (33,500) - (33,500) - (33,500) - - Hotel Tax - Recreation Fund Texas Public Pools Conference (HOT 100%)(10,000) - (10,000) - (10,000) - - TOTAL TRANSFERS (43,500) - (43,500) - (43,500) - - TOTAL RECREATION FUND - - - - - - - COURT SECURITY FEE FUND Court Security Sworn Officer Pay Scale Adjustment - 1,720 1,720 - 1,720 - - TOTAL COURT SECURITY FEE FUND - 1,720 1,720 - 1,720 - - PARKLAND DEDICATON FUNDS Parkand Dedication Playground Equipment/Surfacing (12K Gen Fund)81,000 - 81,000 - 81,000 - - TOTAL PARKLAND DEDICATION 81,000 - 81,000 - 81,000 - - Parkland - Transfer from PARD Playground Equipment/Surfacing (12K Gen Fund)(12,000) - (12,000) - (12,000) TOTAL TRANSFERS (12,000) - (12,000) - (12,000) - - TOTAL PARKLAND DEDICATION FUNDS 69,000 - 69,000 - 69,000 - - B-2 Service Level Adjustments FY15 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) LISTING Fund Dept Description One-Time Cost Recurring Cost Total Revenue Net Total Increase FTE Vehicle DRAINAGE FUND Drainage Fund Herbicide Program - Equipment Operator 2,500 58,240 60,740 - 60,740 1.00 - Drainage Fund Trimble Unit Replacement 16,000 - 16,000 - 16,000 - - Drainage Fund Mini Excavator 41,000 10,000 51,000 - 51,000 - 1.00 Drainage Fund Drainage Overtime Increase - 8,846 8,846 - 8,846 - - TOTAL DRAINAGE FUND 59,500 77,086 136,586 - 136,586 1.00 1.00 EQUIPMENT REPLACEMENT FUND Equipment Repl Fund Grapple Brush Truck (Joint with Sanitation Fund)212,808 - 212,808 - 212,808 - - TOTAL SANITATION FUND 212,808 - 212,808 - 212,808 - - UTILITY CUSTOMER SERVICE FUND Fiscal - Meter Services Full Time Meter Services Technician 26,005 38,100 64,105 - 64,105 1.00 1.00 Fiscal - UCS ERP Process Documentation (Year 1 of 2)25,000 25,000 - 25,000 - - TOTAL UTILITY CUSTOMER SERVICE FUND 51,005 38,100 89,105 - 89,105 1.00 1.00 FLEET MAINTENANCE FUND Fleet Maintenance Fleet Service Runner/Porter 400 38,255 38,655 - 38,655 1.00 - Fleet Maintenance Tire Mounting Machines and Balancers 35,000 400 35,400 - 35,400 - - TOTAL FLEET MAINTENANCE FUND 35,400 38,655 74,055 - 74,055 1.00 - TOTAL ALL FUNDS 5,713,112 3,422,806 9,135,918 - 9,135,918 26.00 18.00 B-3 Service Level Adjustments FY15 SERVICE LEVEL ADJUSTMENTS (SLAs) NOT RECOMMENDED LISTING Fund Dept Description One-Time Cost Recurring Cost Total Revenue Net Total Increase FTE Vehicle GENERAL FUND Police Two Special Investigations Unit Investigators 47,958 198,953 246,911 - 246,911 2.00 - Police New CID Vehicle 26,000 3,000 29,000 - 29,000 - 1.00 Police Records Technician - 40,819 40,819 - 40,819 1.00 - Police Police Assistant - Uniform Patrol 7,210 54,964 62,174 - 62,174 1.00 - Police Police Assistant CID 5,105 55,384 60,489 - 60,489 1.00 - Police SWAT Sniper Team 45,942 5,400 51,342 - 51,342 - - Police Community Enhancement Officer 20,038 75,763 95,801 - 95,801 1.00 - Police Police Department Training Budget Increases - 15,600 15,600 - 15,600 - - Police One Patrol Vehicles (Tahoe)62,000 17,715 79,715 - 79,715 - 1.00 Police Communications Center Uniforms - 2,000 2,000 - 2,000 - - TOTAL POLICE 214,253 469,598 683,851 - 683,851 6.00 2.00 Fire Station 6 Ladder Staffing year 1 44,925 190,326 235,251 - 235,251 3.00 - Fire EMS/Training Battalion Chief 59,980 120,377 180,357 - 180,357 1.00 1.00 Fire Automatic CPR Devices 108,148 12,482 120,630 - 120,630 - - TOTAL FIRE 213,053 323,185 536,238 - 536,238 4.00 1.00 Public Works Landscape Maintenance Program 599,999 - 599,999 - 599,999 - - Public Works Staff Assistant (Split with Drainage Fund)5,891 25,828 31,719 - 31,719 0.50 - Public Works Traffic Signs and Markings Maintenance Funds - 50,000 50,000 - 50,000 - - Public Works Traffic Signs and Markings Technician 41,900 179,170 221,070 - 221,070 1.00 1.00 Public Works Professional Engineering License 4,500 235 4,735 - 4,735 - - Public Works Engineering Licenses 10,000 525 10,525 - 10,525 - - Public Works Facilities Maintenance Overtime Increase - 2,297 2,297 - 2,297 - - Public Works Irrigation Maintenance Funds Increase - 10,000 10,000 - 10,000 - - TOTAL PUBLIC WORKS 662,290 268,055 930,345 - 930,345 1.50 1.00 PARD Park Amenities 24,400 - 24,400 - 24,400 - - PARD Recreation Programming additions 15,251 48,000 63,251 - 63,251 - - PARD Tournament/Event Needs (changed to HOT 100%)32,750 - 32,750 - 32,750 - - PARD Additional Travel and Training (changed to HOT 100%)- 7,500 7,500 - 7,500 - - PARD Portable Stage (changed to HOT 100%)80,000 - 80,000 - 80,000 - - PARD Asst Supervisor/project/asset mangement 1,200 50,000 51,200 - 51,200 1.00 - PARD Convert Sr Supervisor to Full Time - 10,000 10,000 - 10,000 0.50 - PARD Recreation Supervisor - Athletics (HOT 50%)1,200 65,588 66,788 - 66,788 1.00 - TOTAL PARKS AND RECREATION 154,801 181,088 335,889 - 335,889 2.50 - P&DS Bike, Ped, Greenways Master Plan Update 50,000 - 50,000 - 50,000 - - TOTAL PLANNING AND DEVELOPMENT SERVICES 50,000 - 50,000 - 50,000 - - General Gov - CMO Economic Development Director - 70,000 70,000 - 70,000 1.00 - General Gov - CMO Citizens' Survey - 10,000 10,000 - 10,000 - - General Gov - HR Learning & Development Funding 3,250 90,945 94,195 - 94,195 1.00 - General Gov - HR HR Operations Upgrades 25,000 - 25,000 - 25,000 - - TOTAL GENERAL GOVERNMENT 28,250 170,945 199,195 - 199,195 2.00 - TOTAL GENERAL FUND 1,322,647 1,412,871 2,735,518 - 2,735,518 16.0 4.0 - - - ELECTRIC FUND Electric Line Technician and Small Bucket Truck 131,500 102,339 233,839 - 233,839 1.00 1.00 Electric Work Zone Traffic Control Equipment 39,500 1,500 41,000 - 41,000 - - TOTAL ELECTRIC FUND 171,000 103,839 274,839 - 274,839 1.0 1.0 WATER FUND Water Tractor for Easement Mowing 45,000 - 45,000 - 45,000 - TOTAL WATER FUND 45,000 - 45,000 - 45,000 - - FLEET MAINTENANCE FUND Fleet Maintenance Fleet Overtime Increase - 15,315 15,315 - 15,315 - - TOTAL FLEET FUND - 15,315 15,315 - 15,315 - - DRAINAGE FUND Drainage Fund Staff Assistant (Split with GF)5,891 25,828 31,719 - 31,719 0.50 - Drainage Fund Street Sweeper & Equipment Operator 233,000 66,320 299,320 - 299,320 1.00 1.00 Drainage Fund Dump Truck & Equipment Operator 138,000 68,590 206,590 - 206,590 1.00 1.00 Drainage Fund Drainage Overtime Increase - 3,406 3,406 - 3,406 - TOTAL DRAINAGE FUND 376,891 164,144 541,035 - 541,035 2.5 2.0 TOTAL ALL FUNDS 1,915,538 1,696,169 3,611,707 - 3,611,707 19.5 7.0 B-4 Service Level Adjustments Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Police Department Administration Division Police Chief 1.00 1.00 - 1.00 127,038$ 130,491$ 134,410$ -$ 134,410$ Assistant Chief 3.00 3.00 - 3.00 294,565 290,582 299,292 - 299,292 Lieutenant 2.00 2.00 - 2.00 161,811 175,473 179,420 - 179,420 Accreditation Manager 1.00 1.00 - 1.00 65,162 74,790 75,425 - 75,425 Tech. Services. Coordinator 1.00 1.00 - 1.00 65,116 66,561 66,884 - 66,884 Public Safety GIS Analyst 0.00 0.00 1.00 1.00 - - - 56,523 56,523 Staff Assistant 1.00 1.00 - 1.00 38,481 39,520 39,520 - 39,520 Secretary 2.00 2.00 - 2.00 54,562 48,950 50,419 - 50,419 Total 11.00 11.00 1.00 12.00 806,737$ 826,367$ 845,370$ 56,523$ 901,893$ Uniform Patrol Division Lieutenant 3.00 3.00 - 3.00 327,245$ 259,271$ 266,450$ - 266,450$ Sergeant 12.00 13.00 - 12.00 951,371 913,063 856,651 - 856,651 Police Officer 75.00 75.00 - 82.00 3,634,697 3,671,979 4,081,521 - 4,081,521 Criminal Intelligence Analyst 1.00 1.00 - 1.00 55,780 53,089 53,089 - 53,089 Police Assistant 2.00 2.00 - 2.00 62,363 57,241 58,968 - 58,968 Total 93.00 94.00 0.00 100.00 5,031,456$ 4,954,643$ 5,316,679$ -$ 5,316,679$ Criminal Investigation Division Lieutenant 1.00 1.00 - 1.00 81,811$ 87,616$ 90,230$ - 90,230$ Sergeant 2.00 2.00 - 3.00 140,629 146,858 220,210 - 220,210 Police Officer 14.00 14.00 - 14.00 695,883 792,022 797,119 - 797,119 Civilian Forensic Specialist 1.00 1.00 - 1.00 46,290 46,164 46,164 - 46,164 Crime Scene Technician 0.00 1.00 - 1.00 - 33,904 33,904 - 33,904 Victim Advocate 1.00 1.00 - 1.00 55,779 43,471 44,782 - 44,782 Police Assistant 1.00 1.00 - 1.00 27,435 31,096 32,032 - 32,032 Secretary 1.00 1.00 - 1.00 24,027 24,441 25,168 - 25,168 Total 21.00 22.00 0.00 23.00 1,071,856$ 1,205,572$ 1,289,609$ -$ 1,289,609$ Recruiting and Training Division Lieutenant 1.00 1.00 - 1.00 81,811$ 87,616$ 90,230$ - 90,230$ Sergeant 1.00 1.00 - 2.00 68,943 73,226 148,090 - 148,090 Police Officer 2.00 2.00 - 2.00 113,774 97,635 105,176 - 105,176 Police Assistant/ Civilian Training Coordinator 0.00 0.00 1.00 1.00 - - - 31,096 31,096 Total 4.00 4.00 1.00 6.00 264,529$ 258,477$ 343,496$ 31,096$ 374,592$ Support Services Division Support Services Manager 1.00 1.00 - 1.00 43,425$ 46,797$ 48,194$ - 48,194$ Animal Control Officer 3.00 3.00 1.00 4.00 80,029 82,444 83,626 28,600 112,226 Assistant Buyer / Quartermaster 1.00 1.00 - 1.00 30,994 30,826 31,741 - 31,741 Total 5.00 5.00 1.00 6.00 154,448$ 160,067$ 163,561$ 28,600$ 192,161$ Communication/Jail Division Communication Manager 1.00 1.00 - 1.00 71,424$ 65,624$ 53,620$ - 53,620$ Communication Supervisor 3.00 3.00 - 3.00 155,156 161,328 144,144 - 144,144 Sr. Communications Operator 4.00 4.00 - 4.00 134,966 146,131 138,233 - 138,233 Communications Operator 16.00 16.00 - 16.00 470,767 512,361 495,328 - 495,328 Detention Officer 9.00 10.00 - 10.00 245,176 298,875 301,359 - 301,359 Holding Facility Supervisor 1.00 1.00 - 1.00 41,506 43,570 43,805 - 43,805 Dispatch Assistant 1.00 1.00 - 1.00 22,693 23,783 24,482 - 24,482 Total 35.00 36.00 0.00 36.00 1,141,686$ 1,251,672 1,200,971$ -$ 1,200,971$ Special Operations Division Lieutenant 1.00 1.00 - 1.00 81,811$ 86,576$ 89,190$ - 89,190$ Sergeant 2.00 2.00 - 1.00 139,209 144,372 73,632 - 73,632 Police Officer 10.00 11.00 2.00 6.00 546,513 619,243 222,775 98,958 321,733 Police Assistant 1.00 0.00 - 0.00 29,117 - - - - *School Crossing Guard 2.50 2.50 - 2.50 42,338 42,454 42,571 - 42,571 Total 16.50 16.50 2.00 10.50 838,988$ 892,645 428,168$ 98,958$ 527,126$ Information Services Division Information Services Manager 1.00 1.00 - 1.00 65,491$ 66,945$ 68,952$ - 68,952$ Asst Information Srvs Manager 0.00 0.00 1.00 1.00 -$ -$ - 45,261$ 45,261 Evidence Technician 2.00 2.00 - 2.00 78,047 65,181 67,142 - 67,142 Police Assistant 0.00 1.00 - 1.00 - 29,835 29,835 - 29,835 Sr. Records Technician 1.00 2.00 - 2.00 35,853 65,005 66,102 - 66,102 Records Technician 3.00 2.00 - 2.00 71,248 44,441 49,962 - 49,962 Total 7.00 8.00 1.00 9.00 250,640$ 271,407$ 281,993$ 45,261$ 327,254$ Police Position Totals Full Time Total 190.00 194.00 6.00 200.00 9,518,001$ 9,778,396$ 9,827,276$ 260,438$ 10,087,714$ *Temp/Seasonal & Part-Time Non-Benefitted Total 2.50 2.50 0.00 2.50 42,338 42,454 42,571 - 42,571 Police Department Totals 192.50 196.50 6.00 202.50 9,560,339$ 9,820,850$ 9,869,847$ 260,438$ 10,130,285$ Fire Department Fire Administration Division Fire Chief 1.00 1.00 - 1.00 138,915$ 141,998$ 134,410$ - 134,410$ Planning and Research Coordinator 1.00 1.00 - 1.00 71,623 73,213 75,421 - 75,421 Assistant Buyer / Quartermaster 1.00 1.00 - 1.00 37,605 39,335 39,790 - 39,790 Staff Assistant 1.00 1.00 - 1.00 38,481 38,627 31,470 - 31,470 Secretary 1.00 1.00 - 1.00 27,468 28,215 29,075 - 29,075 Total 5.00 5.00 0.00 5.00 314,092$ 321,388$ 310,166$ -$ 310,166$ Emergency Management Division Emergency Management Coordinator 1.00 1.00 - 1.00 61,515$ 62,880$ 64,771$ - 64,771 Staff Assistant 1.00 1.00 - 1.00 33,851 34,602 35,651 - 35,651 Total 2.00 2.00 0.00 2.00 95,366$ 97,482$ 100,422$ -$ 100,422$ * Temp/Seasonal/PT Non-Benefitted Position C-1 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Fire Suppression Division Asst. Fire Chief 1.00 1.00 - 1.00 103,123$ 105,927$ 109,096$ - 109,096 Battalion Chief 3.00 3.00 - 3.00 250,477 255,663 249,300 - 249,300 Captain 4.00 4.00 - 4.00 291,464 298,269 291,882 - 291,882 Lieutenant 14.00 14.00 - 14.00 864,923 876,546 884,811 - 884,811 Apparatus Operator 21.00 21.00 - 21.00 1,095,018 1,167,422 1,193,105 - 1,193,105 Firefighter I 33.00 29.00 4.00 42.00 1,576,801 1,445,722 1,815,710 156,900 1,972,610 Firefighter II 0.00 9.00 - 2.00 - 369,795 82,402 - 82,402 Firefighter III 10.00 5.00 - 3.00 374,484 187,242 117,996 - 117,996 Total 86.00 86.00 4.00 90.00 4,556,290$ 4,706,586$ 4,744,302$ 156,900$ 4,901,202$ Fire Prevention Division Asst. Fire Chief 0.00 1.00 - 1.00 - 95,000$ 95,000$ 95,000 Fire Marshal 1.00 1.00 - 1.00 106,676$ 109,044 78,214 - 78,214 Deputy Fire Marshal 4.00 4.00 - 4.00 256,623 262,477 259,083 - 259,083 Public Education Officer 1.00 1.00 - 1.00 61,382 43,471 47,382 - 47,382 Total 6.00 7.00 0.00 7.00 424,681$ 509,992$ 479,679$ -$ 479,679$ EMS Division Fire/EMS Training Coordinator 1.00 1.00 - 1.00 75,670$ 77,941$ 80,267$ - 80,267 Safety Officer/EMS Supervisor (Captain)0.00 1.00 1.00 2.00 - 76,392 70,699 76,392 147,091 Lieutenant - Fire 4.00 4.00 - 4.00 311,648 256,382 254,480 - 254,480 Apparatus Operator 6.00 6.00 - 6.00 389,319 340,401 343,500 - 343,500 Firefighter I 18.00 18.00 - 24.00 712,153 880,094 1,144,520 - 1,144,520 Firefighter II 2.00 8.00 - 5.00 80,006 328,707 206,004 - 206,004 Firefighter III 9.00 3.00 - 0.00 364,700 114,121 - - - Total 40.00 41.00 1.00 42.00 1,933,496$ 2,074,038$ 2,099,470$ 76,392$ 2,175,862$ Fire Position Totals Full Time Total 139.00 141.00 5.00 146.00 7,323,925$ 7,709,486$ 7,734,039$ 233,292$ 7,967,331$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - - Fire Department Totals 139.00 141.00 5.00 146.00 7,323,925$ 7,709,486$ 7,734,039$ 233,292$ 7,967,331$ Public Works Department Public Works Administration Division Director of Public Works 1.00 1.00 - 1.00 126,185$ 130,244$ 126,069$ -$ 126,069$ Assistant Public Works Director 0.50 0.50 - 0.50 45,527 46,764 47,504 - 47,504 Public Works Business Services Manager 1.00 1.00 - 1.00 58,025 59,602 60,302 - 60,302 Asset & Infrastructure Management Coordinator 1.00 1.00 - 1.00 57,271 45,645 43,471 - 43,471 Staff Assistant 0.00 1.00 - 1.00 - 39,335 39,520 - 39,520 Customer Service Representative 1.00 1.00 - 1.00 30,576 31,408 31,407 - 31,407 Total 4.50 5.50 0.00 5.50 317,584$ 352,998$ 348,272$ -$ 348,272$ Traffic Engineering Division Assistant City Engineer 1.00 0.00 - 0.00 73,429$ -$ -$ -$ -$ Traffic Engineer 0.00 0.00 - 0.00 - - - - - Senior Engineer II 0.00 1.00 - 1.00 - 75,425 75,425 - 75,425 Graduate Engineer II 0.00 1.00 - 1.00 - 63,710 57,192 - 57,192 Total 1.00 2.00 0.00 2.00 73,429$ 139,135$ 132,617$ -$ 132,617$ Facilities Maintenance Division Facility Maint. Superintendent 1.00 1.00 - 1.00 73,429$ 75,059$ 75,425$ -$ 75,425$ Sr. Facility Maint. Technician 1.00 1.00 - 1.00 50,390 51,750 51,750 - 51,750 Facility Maint. Technician 5.00 6.00 - 6.00 194,406 230,962 234,708 - 234,708 Facilities Maintenance Staff Assistant 0.00 0.00 1.00 1.00 - - - 28,267 28,267 Total 7.00 8.00 1.00 9.00 318,225$ 357,771$ 361,883$ 28,267$ 390,150$ Capital Projects Division Assistant Director of PW/Capital Projects 1.00 1.00 - 1.00 92,493$ 95,007$ 85,000$ -$ 85,000$ Graduate Engineer I 0.00 1.00 1.00 2.00 - 70,192 57,349 60,310 117,659 Graduate Engineer II 0.00 3.00 - 3.00 - 215,980 176,548 - 176,548 Engineer I 0.00 1.00 - 1.00 - 65,647 63,084 - 63,084 Assistant City Engineer 4.00 0.00 - 0.00 266,587 - - - - Graduate Civil Engineer 1.00 0.00 - 0.00 61,039 - - - - Land Agent 1.00 1.00 - 1.00 68,702 70,569 70,569 - 70,569 Assistant Land Agent 1.00 1.00 - 1.00 44,436 45,866 47,237 - 47,237 Staff Assistant 1.00 0.00 - 0.00 38,481 - - - - Total 9.00 8.00 1.00 9.00 571,738$ 563,261$ 499,787$ 60,310$ 560,097$ Streets Maintenance Division Street Superintendent 1.00 1.00 - 1.00 72,254$ 58,240$ 58,987$ -$ 58,987$ Crew Leader 2.00 2.00 - 2.00 76,754 80,706 82,243 - 82,243 Equipment Operator 12.00 12.00 1.00 13.00 363,446 382,649 385,091 30,163 415,254 Light Equipment Operator 3.00 3.00 - 3.00 76,398 74,558 72,718 - 72,718 Total 18.00 18.00 1.00 19.00 588,852$ 596,153$ 599,040$ 30,163$ 629,203$ Traffic Signs/ Markings Division Sr. Signs Technician 0.00 1.00 - 1.00 -$ 34,557 45,282 - 45,282 Signs Technician 3.00 2.00 - 2.00 100,989 72,604 61,651 - 61,651 Total 3.00 3.00 0.00 3.00 100,989$ 107,161$ 106,933$ -$ 106,933$ Irrigation Maintenance Division Landscape Supervisor 0.00 0.00 1.00 1.00 -$ - -$ 36,941$ 36,941$ Irrigation Specialist 2.00 2.00 - 2.00 57,064 59,530 59,280 59,280 Total 2.00 2.00 1.00 3.00 57,064$ 59,530$ 59,280$ 36,941$ 96,221$ Traffic Signal Systems Division Traffic Systems Superintendent 1.00 1.00 - 1.00 73,429$ 75,059$ 75,425$ - 75,425 Traffic Systems Foreman 1.00 1.00 - 1.00 48,388 52,949 54,538 - 54,538 Traffic Signal Technician 4.00 4.00 - 4.00 156,132 167,308 168,189 - 168,189 Total 6.00 6.00 0.00 6.00 277,949$ 295,316$ 298,151$ -$ 298,151$ Public Works Position Totals Full Time Total 50.50 52.50 4.00 56.50 2,305,830$ 2,471,325$ 2,405,963$ 155,681$ 2,561,644$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - - Public Works Department Totals 50.50 52.50 4.00 56.50 2,305,830$ 2,471,325$ 2,405,963$ 155,681$ 2,561,644$ * Temp/Seasonal/PT Non-Benefitted Position C-2 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Parks & Recreation Department Parks & Recreation Administration Division Director of Parks & Recreation 1.00 1.00 - 1.00 118,975$ 122,210$ 125,882$ -$ 125,882$ Asst. Director of Parks & Rec. 0.00 1.00 - 1.00 - 95,007 95,007$ - 95,007 Administrative Support Supervisor 1.00 1.00 - 1.00 48,058 50,323 51,834 - 51,834 Special Events and Marketing Coordinator 0.00 1.00 - 1.00 - 44,325 44,325 - 44,325 Staff Assistant 2.00 2.00 - 2.00 62,487 59,332 61,131 - 61,131 Secretary 2.00 2.00 - 2.00 49,473 48,403 49,130 - 49,130 *Secretary 0.50 0.50 - 0.50 1,850 1,850 1,860 - 1,860 Total 6.50 8.50 0.00 8.50 280,843$ 421,450$ 429,168$ -$ 429,168$ Hotel Tax Fund (HOT) Programs - Athletics Tourism Manager 0.00 0.50 - 0.50 -$ 40,641$ 40,641$ -$ 40,641$ Lead Athletic Supervisor 0.50 0.00 - 0.00 25,785 - - - - Recreation Supervisor 0.20 0.20 - 0.20 12,582 10,156 10,491 - 10,491 Athletic Activities Assistant 0.20 0.40 - 0.40 6,075 12,147 12,368 - 12,368 *Special Events Workers 0.50 0.50 -0.50 0.00 9,198 103,163 12,446 - 12,446 Total 1.40 1.60 -0.50 1.10 53,640$ 166,107$ 75,946$ -$ 75,946$ Recreation - Administration Asst. Director of Parks & Rec.1.00 0.00 - 0.00 90,247$ -$ -$ - -$ Recreation Manager 0.00 1.00 - 1.00 - 70,228 70,228 - 70,228 Recreation Supervisor 1.00 0.00 - 0.00 63,218 - - - - Assistant Recreation Supervisor - School Age Care 1.00 0.00 - 0.00 42,068 - - - - *Custodian 0.50 0.50 - 0.50 829 829 833 - 833 Total 3.50 1.50 0.00 1.50 196,362$ 71,057$ 71,061$ -$ 71,061$ Recreation - Programs and Special Events Recreation Supervisor 1.00 1.00 - 1.00 63,218$ 66,884$ 56,523$ -$ 56,523$ Special Events and Marketing Coordinator 1.00 0.00 - 0.00 - - - - - *Recreation Assistant/ Special Events 1.50 1.00 -0.50 0.50 37,546 37,546 37,649 - 37,649 *Special Events Workers 1.00 1.00 -0.50 0.50 37,546 37,546 37,649 - 37,649 Total 4.50 3.00 -1.00 2.00 138,310$ 141,976$ 131,821$ -$ 131,821$ Hotel Tax Fund (HOT) Programs - Special Events *Special Events Workers 0.00 0.50 -0.50 0.00 -$ 13,608$ 13,683$ -$ 13,683$ Total 0.00 0.50 -0.50 0.00 -$ 13,608$ 13,683$ -$ 13,683$ Parks Operations - Administration Assistant Director of Parks & Recreation 1.00 0.00 - 0.00 90,247$ -$ -$ -$ -$ Parks Manager 0.00 1.00 - 1.00 - 54,593 54,593 - 54,593 Project and Asset Manager 0.00 1.00 - 1.00 - 70,569 70,569 - 70,569 Sr. Parks Planner 1.00 0.00 - 0.00 68,702 - - - - Total 2.00 2.00 0.00 2.00 158,949$ 125,162$ 125,162$ -$ 125,162$ Parks Operations - East District Parks Operations Supervisor 1.00 1.00 - 1.00 43,987$ 46,061$ 47,424$ -$ 47,424$ Parks Crew Leader 3.00 3.00 - 3.00 113,211 115,724 117,187 - 117,187 Light Equipment Operator 5.00 5.00 - 5.00 144,224 138,028 140,670 - 140,670 Irrigation Specialist 2.00 2.00 1.00 3.00 61,132 62,489 64,355 27,300 91,655 Grounds Worker 4.00 4.00 3.00 7.00 69,057 86,985 94,556 61,839 156,395 *Grounds Worker 2.00 2.00 -1.00 1.00 26,113 28,351 28,507 - 28,507 Total 17.00 17.00 3.00 20.00 457,724$ 477,638$ 492,700$ 89,139$ 581,839$ Parks Operations - South District Parks Operations Supervisor 1.00 1.00 - 1.00 39,553$ 41,409$ 42,661$ -$ 42,661$ Forestry Crew Leader 1.00 1.00 - 1.00 34,518 35,801 36,878 - 36,878 Parks Crew Leader 1.00 1.00 - 1.00 38,481 39,335 39,520 - 39,520 Forestry/Horticulture Worker 2.00 2.00 - 2.00 54,765 50,544 48,964 - 48,964 Grounds Worker 4.00 4.00 - 4.00 101,927 99,685 100,706 - 100,706 Maintenance Specialist 0.75 0.75 - 0.75 6,500 32,252 32,417 - 32,417 *Grounds Worker 1.00 1.00 - 1.00 20,061 20,062 20,172 - 20,172 Total 10.75 10.75 0.00 10.75 295,805$ 319,088$ 321,318$ -$ 321,318$ Parks Operations - West District Parks Operations Supervisor 1.00 1.00 - 1.00 44,696$ 46,051$ 47,424$ -$ 47,424$ Parks Crew Leader 2.00 2.00 - 2.00 75,439 69,312 71,365 - 71,365 Light Equipment Operator 2.00 2.00 - 2.00 59,692 55,333 61,339 - 61,339 Grounds Worker 4.00 4.00 - 4.00 125,204 107,473 96,512 - 96,512 *Grounds Worker 1.00 1.00 - 1.00 15,138 15,139 15,223 - 15,223 Total 10.00 10.00 0.00 10.00 320,169$ 293,308$ 291,863$ -$ 291,863$ Parks Operations Division Total 39.75 39.75 3.00 42.75 1,232,647$ 1,215,196$ 1,231,043$ 89,139$ 1,320,182$ Cemetery Cemetery Sexton 1.00 1.00 - 1.00 46,261$ 47,749$ 49,192$ -$ 49,192$ Cemetery Crew Leader 1.00 0.00 - 0.00 33,162 - - - - Horticulture Crew Leader 1.00 1.00 - 1.00 30,806 31,797 35,090 - 35,090 Forestry/Horticulture Worker 1.00 2.00 - 2.00 30,576 58,804 48,610 - 48,610 Grounds Worker 3.00 0.00 - 0.00 67,201 - - - - Total 7.00 4.00 0.00 4.00 208,006$ 138,350$ 132,891$ -$ 132,891$ Parks & Recreation Position Totals Full Time Total 54.65 50.85 4.00 54.85 1,961,527$ 1,909,650$ 1,917,591$ 89,139$ 2,006,730$ *Temp/Seasonal & Part-Time Non-Benefitted Total 8.00 8.00 -3.00 5.00 148,281 258,094 168,022 - 168,022 Parks & Recreation Department Totals 62.65 58.85 1.00 59.85 2,109,808$ 2,167,744$ 2,085,613$ 89,139$ 2,174,752$ Planning & Development Services Department Administration Division Executive Director of Development Services 1.00 1.00 - 1.00 123,187$ 127,150$ 120,330$ -$ 120,330$ Asst. Dir. Planning & Development Services 2.00 2.00 - 1.00 171,702 175,744 83,387 - 83,387 Community Development Manager 1.00 0.00 - 0.00 74,539 - - - - Total 4.00 3.00 0.00 2.00 369,428$ 302,894$ 203,717$ -$ 203,717$ * Temp/Seasonal/PT Non-Benefitted Position C-3 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Engineering Division City Engineer 1.00 1.00 - 1.00 92,493$ 94,546$ 95,007$ -$ 95,007$ Senior Asst. City Engineer 1.00 0.00 - 0.00 78,230 - - - - Assistant City Engineer 1.00 2.00 - 2.00 69,294 139,748 142,907 - 142,907 Graduate Engineer II 0.00 1.00 - 1.00 - 61,711 61,711 - 61,711 Graduate Civil Engineer 1.00 0.00 - 0.00 54,786 - - - - Construction Inspector 4.00 4.00 - 4.00 174,469 178,333 194,360 - 194,360 Programs Specialist 1.00 1.00 - 1.00 35,957 37,975 36,941 - 36,941 Total 9.00 9.00 0.00 9.00 505,229$ 512,313$ 530,926$ -$ 530,926$ Building Inspection Division Building Official 1.00 1.00 - 1.00 79,226$ 81,025$ 83,450$ -$ 83,450$ Plans Examiner 2.00 2.00 - 3.00 100,780 103,018 143,963 - 143,963 Combination Building Inspector 4.00 4.00 - 4.00 145,435 155,572 159,862 - 159,862 Total 7.00 7.00 0.00 8.00 325,441$ 339,615$ 387,275$ -$ 387,275$ Development Coordination Division Development Coordinator 1.00 1.00 - 1.00 72,578$ 74,190$ 75,425$ -$ 75,425$ Staff Assistant 3.50 3.00 - 3.00 121,576 100,193 103,389 - 103,389 Administrative Support Specialist 1.00 1.00 - 1.00 37,084 38,462 39,603 - 39,603 CSR/Permit Technician 2.00 2.00 - 2.00 58,462 58,499 60,258 - 60,258 Customer Service Representative 1.00 1.00 - 2.00 25,779 24,898 52,062 - 52,062 Total 8.50 8.00 0.00 9.00 315,479$ 296,242$ 330,737$ -$ 330,737$ Code Enforcement Division Code Enforcement Officer 4.00 0.00 - 0.00 136,091$ -$ -$ -$ -$ *Code Enforcement Officer 0.00 0.00 - 0.00 - - - - Total 4.00 0.00 0.00 0.00 136,091$ -$ -$ -$ -$ Planning Division Principal Planner 2.00 2.00 - 2.00 124,183$ 127,559$ 131,393$ -$ 131,393$ Sr. Planner 1.00 1.00 - 1.00 48,879 50,280 51,709 - 51,709 Staff Planner 3.00 3.00 - 3.00 136,929 133,872 136,571 - 136,571 Planning Technician 1.00 1.00 - 1.00 36,354 37,125 36,899 - 36,899 CD Analyst 0.50 0.00 - 0.00 23,838 - - - - *Development Review-Intern 0.50 0.00 - 0.00 1,604 - - - - Total 8.00 7.00 0.00 7.00 371,787$ 348,836$ 356,572$ -$ 356,572$ Community and Neighborhood Services Neighborhood & Community Relations Coordinator 1.00 0.00 - 0.00 52,480$ -$ -$ -$ -$ Transportation Planning Coordinator 1.00 1.00 - 1.00 73,243 75,052 67,930 - 67,930 Greenways Program Manager 1.00 1.00 - 1.00 60,960 62,344 64,210 - 64,210 GIS Technician 1.00 1.00 - 1.00 39,524 40,401 33,904 - 33,904 Total 4.00 3.00 0.00 3.00 226,207$ 177,797$ 166,044$ -$ 166,044$ Planning & Development Services Position Totals Full Time Total 44.00 37.00 0.00 38.00 2,248,058$ 1,977,697$ 1,975,271$ -$ 1,975,271$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.00 0.00 0.00 1,604 -$ - - - Planning & Development Services Dept. Totals 44.50 37.00 0.00 38.00 2,249,662$ 1,977,697$ 1,975,271$ -$ 1,975,271$ Information Technology IT Administration Division Director of Information Technology 1.00 1.00 - 1.00 111,545$ 114,021$ 117,437$ -$ 117,437$ Asst. Director of Information Technology 1.00 1.00 - 1.00 85,716 88,474 91,125 - 91,125 Technical Administrative Support Specialist 0.00 1.00 - 1.00 - 33,551 33,550 - 33,550 IT Support Supervisor 1.00 0.00 - 0.00 52,414 - - - - IT Support Representative 2.00 0.00 - 0.00 60,047 - - - - Total 5.00 3.00 0.00 3.00 309,722$ 236,046$ 242,112$ -$ 242,112$ E-Government Division E-Government Coordinator 1.00 1.00 - 1.00 49,452$ 47,780$ 49,213$ -$ 49,213$ Total 1.00 1.00 0.00 1.00 49,452$ 47,780$ 49,213$ -$ 49,213$ Geographic Information Services Division GIS Coordinator 1.00 1.00 - 1.00 64,474$ 65,906$ 67,891$ -$ 67,891$ GIS Analyst 0.00 1.00 - 1.00 - 46,164 46,164 - 46,164 GIS Technician 1.00 0.00 - 0.00 38,961 - - - - *GIS Intern 0.25 0.25 - 0.25 11,747 11,779 11,779 - 11,779 Total 2.25 2.25 0.00 2.25 115,182$ 123,849$ 125,834$ -$ 125,834$ Mail Division Postal Services Assistant 0.75 0.75 - 0.75 17,473$ 17,794$ 18,330$ -$ 18,330$ Mail Clerk 0.50 0.50 - 0.50 13,536 11,825 12,178 - 12,178 Total 1.25 1.25 0.00 1.25 31,009$ 29,619$ 30,508$ -$ 30,508$ Management Information Systems Division Business Systems Manager 1.00 0.00 - 0.00 68,457$ -$ -$ -$ -$ Systems Analyst 5.00 0.00 - 0.00 293,865 - - - - Network Systems Analyst 2.00 0.00 - 0.00 130,232 - - - - Network Systems Administrator 1.00 0.00 - 0.00 50,390 - - - - Microcomputer Coordinator 1.00 0.00 - 0.00 62,660 - - - - Microcomputer Specialist 5.00 0.00 - 0.00 218,351 - - - - Total 15.00 0.00 0.00 0.00 823,955$ -$ -$ -$ -$ Technology Services Technology Services Coordinator 0.00 1.00 - 1.00 -$ 57,495$ 57,495$ -$ 57,495$ Lead Technology Services Specialist 0.00 1.00 - 1.00 - 47,549 47,304 - 47,304 Technology Services Specialist 0.00 5.00 - 5.00 - 202,748 196,408 - 196,408 Technology Services Representative 0.00 2.00 - 2.00 - 56,534 56,690 - 56,690 Total 0.00 9.00 0.00 9.00 -$ 364,326$ 357,896$ -$ 357,896$ Business Services Business Systems Manager 0.00 1.00 - 1.00 -$ 69,977$ 72,072$ -$ 72,072$ Systems Analyst 0.00 5.00 - 5.00 - 289,963 296,300 - 296,300 Total 0.00 6.00 0.00 6.00 -$ 359,940 368,372$ -$ 368,372$ * Temp/Seasonal/PT Non-Benefitted Position C-4 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Network Services Network Systems Analyst 0.00 2.00 - 2.00 -$ 133,252$ 133,768$ -$ 133,768$ Network Systms Administrator 0.00 1.00 - 1.00 - 51,635 51,750 - 51,750 Total 0.00 3.00 0.00 3.00 -$ 184,887 185,518$ -$ 185,518$ Communication Services Division Communication Services Coordinator. 1.00 1.00 - 1.00 51,161$ 53,210$ 54,808$ -$ 54,808$ Sr. Communications Technician 1.00 1.00 - 1.00 52,309 52,424 53,997 - 53,997 Communications Technician 3.00 3.00 - 3.00 129,063 123,389 127,088 - 127,088 Total 5.00 5.00 0.00 5.00 232,533$ 229,023$ 235,893$ -$ 235,893$ Information Technology Position Totals Full Time Total 29.25 30.25 0.00 30.25 1,550,106$ 1,563,690$ 1,583,567$ -$ 1,583,567$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.25 0.25 0.00 0.25 11,747 11,779 11,779 - 11,779 Information Technology Department Totals 29.50 30.50 0.00 30.50 1,561,853$ 1,575,469 1,595,346$ -$ 1,595,346$ Fiscal Services Department Fiscal Administration Division Assistant City Manager 0.00 1.00 - 1.00 127,150$ 160,184$ -$ 160,184$ Executive Director of Business Services 1.00 0.00 - 0.00 123,187 - - - - Staff Assistant 1.00 1.00 - 1.00 29,888 30,160 29,120 - 29,120 *Quality Assurance Records Assistant 0.00 0.50 - 0.50 - 6,863 6,882 - 6,882 Total 2.00 2.50 0.00 2.50 153,075$ 197,207$ 196,186$ -$ 196,186$ Accounting / Treasury Operations Division Accounting / Treasury Operations Manager 1.00 1.00 - 1.00 65,962$ 67,755$ 69,784$ -$ 69,784$ Financial Analyst 0.00 1.00 - 1.00 - 36,014 50,920 - 50,920 Accounting Customer Service Supervisor 1.00 1.00 - 1.00 52,699 53,869 55,494 - 55,494 Accounting Assistant 1.00 1.00 - 1.00 37,980 38,918 30,805 - 30,805 Acct. Customer Service Rep.2.00 2.00 - 2.00 51,595 52,228 51,397 - 51,397 Payroll Administrator 1.00 1.00 - 1.00 38,481 39,431 41,413 - 41,413 Total 6.00 7.00 0.00 7.00 246,717$ 288,215$ 299,812$ -$ 299,812$ Purchasing Division Asst. Fiscal Services Director 1.00 1.00 - 1.00 84,484$ 87,202$ 89,814$ -$ 89,814$ Buyer 2.00 2.00 - 2.00 101,871 107,016 110,219 - 110,219 Contract Administrator 0.00 0.00 1.00 1.00 - - - 57,192 57,192 Assistant Buyer 1.00 1.00 - 1.00 35,060 33,488 34,486 - 34,486 Total 4.00 4.00 1.00 5.00 221,415$ 227,706$ 234,520$ 57,192$ 291,712$ Budget & Financial Reporting Division Budget & Financial Reporting Manager 1.00 1.00 - 1.00 71,152$ 73,086$ 75,275$ -$ 75,275$ Budget Supervisor 1.00 1.00 - 1.00 67,233 69,061 71,136 - 71,136 Financial Reporting Supervisor 1.00 1.00 - 1.00 55,477 55,477 57,500 - 57,500 Sr. Budget Analyst 1.00 0.00 - 0.00 53,369 - - - - Budget Analyst 1.00 2.00 1.00 3.00 43,514 103,230 108,583 50,780 159,363 Staff Accountant 2.00 2.00 - 2.00 107,338 109,992 99,121 - 99,121 Financial Support Specialist 1.00 0.00 - 0.00 34,965 - - - - Total 8.00 7.00 1.00 8.00 433,048$ 410,846 411,615$ 50,780$ 462,395$ Municipal Court Division Municipal Court Administrator 1.00 1.00 - 1.00 62,023$ 64,947$ 66,893$ -$ 66,893$ Court Operations Supervisor 1.00 1.00 - 1.00 45,123 46,800 48,214 - 48,214 Collections Services Coordinator 1.00 1.00 - 1.00 39,553 38,234 39,374 - 39,374 Customer Services Coordinator 1.00 1.00 - 1.00 35,957 37,403 36,941 - 36,941 Asst. Collections Coordinator 1.00 1.00 - 1.00 36,312 36,575 32,365 - 32,365 Docket Coordinator 1.00 1.00 - 1.00 27,510 28,621 28,267 - 28,267 Payment Compliance Representative 2.00 2.00 - 2.00 58,566 58,618 54,621 - 54,621 Deputy Court Clerk 6.00 6.00 - 6.00 158,719 153,532 153,150 - 153,150 City Marshal 1.00 1.00 - 1.00 67,639 72,186 72,238 - 72,238 Deputy City Marshal 2.00 2.00 - 2.00 96,339 102,264 100,360 - 100,360 Total 17.00 17.00 0.00 17.00 627,741$ 639,180$ 632,424$ -$ 632,424$ Municipal Court Judges Division Municipal Court Judge 1.00 1.00 - 1.00 110,302$ 110,000$ 131,250$ -$ 131,250$ *Municipal Court Judge 0.50 0.50 - 0.50 6,228 6,229 6,246 - 6,246 Total 1.50 1.50 0.00 1.50 116,530$ 116,229$ 137,496$ -$ 137,496$ Fiscal Services Position Totals Full Time Total 38.00 38.00 2.00 40.00 1,792,298$ 1,866,291$ 1,898,925$ 107,972$ 2,006,897$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 1.00 0.00 1.00 6,228 13,092 13,128 - 13,128 Fiscal Services Department Totals 38.50 39.00 2.00 41.00 1,798,526$ 1,879,383$ 1,912,053$ 107,972$ 2,020,025$ General Government City Secretary Division City Secretary 1.00 1.00 - 1.00 80,219$ 82,500$ 86,625$ -$ 86,625$ Deputy City Secretary 1.00 1.00 - 1.00 42,548 43,281 54,574 - 54,574 Deputy Local Registrar 1.00 1.00 - 1.00 31,473 32,329 33,301 - 33,301 Records Management Coordinator 1.00 1.00 - 1.00 30,263 30,181 31,096 - 31,096 Secretary 1.00 1.00 - 1.00 22,692 23,783 24,482 - 24,482 Historical Records Coordinator 0.50 0.50 - 0.50 15,131 15,543 15,548 - 15,548 Total 5.50 5.50 0.00 5.50 222,326$ 227,617$ 245,626$ -$ 245,626$ Internal Audit Division Internal Auditor 1.00 1.00 - 1.00 85,233$ 85,000$ 89,250$ -$ 89,250$ Assistant City Internal Auditor 1.00 1.00 - 1.00 49,436 47,000 48,402 - 48,402 Total 2.00 2.00 0.00 2.00 134,669$ 132,000$ 137,652$ -$ 137,652$ City Manager Division City Manager 1.00 1.00 - 1.00 165,453$ 215,000$ 180,495$ -$ 180,495$ Deputy City Manager 2.00 1.00 - 1.00 292,525 139,184 165,453 - 165,453 Assistant City Manager 0.00 1.00 - 1.00 - 152,441 160,624 - 160,624 Assistant to the City Manager 2.00 1.00 - 1.00 98,857 48,672 46,391 - 46,391 Economic Development Director 0.00 1.00 - 1.00 - 91,601 91,601 - 91,601 Economic Development Manager 0.00 1.00 - 1.00 - 52,851 52,851 - 52,851 Executive Assistant to the City Manager 1.00 1.00 - 1.00 47,116 49,338 51,893 - 51,893 Total 6.00 7.00 0.00 7.00 603,951$ 756,830$ 749,308$ -$ 749,308$ * Temp/Seasonal/PT Non-Benefitted Position C-5 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Legal Division City Attorney 1.00 1.00 - 1.00 137,877$ 145,000$ 152,250$ -$ 152,250$ First Assistant City Attorney 1.00 1.00 - 1.00 121,401 125,000 123,594 - 123,594 Senior Assistant City Attorney 1.00 0.00 - 0.00 81,521 - - - - Senior Assistant City Attorney I 0.00 1.00 - 1.00 - 87,129 87,129 87,129 Assistant City Attorney 2.00 1.00 - 1.00 111,305 53,843 55,458 - 55,458 Assistant City Attorney II 0.00 1.00 - 1.00 - 57,357 59,088 - 59,088 Legal Assistant/Office Manager 1.00 1.00 - 1.00 49,389 49,254 49,254 - 49,254 Legal Assistant 2.00 0.00 - 0.00 76,857 - - - - Legal Assistant I 0.00 1.00 - 1.00 - 36,354 37,439 - 37,439 Legal Assistant II 0.00 1.00 - 1.00 - 43,124 43,341 - 43,341 Legal Secretary 1.00 1.00 - 1.00 24,966 26,018 26,811 - 26,811 Total 9.00 9.00 0.00 9.00 603,316$ 623,079$ 634,364$ -$ 634,364$ Public Communications Public Communications Director 1.00 1.00 - 1.00 110,302$ 112,750$ 116,126$ -$ 116,126$ Communications & Marketing Specialist 1.00 1.00 - 1.00 75,482 77,534 79,851 - 79,851 Broadcast Media Specialist 1.00 1.00 - 1.00 62,538 62,406 63,045 - 63,045 External Relations Manager 0.00 1.00 - 1.00 - 59,651 61,443 - 61,443 Multi-Media Coordinator 1.00 1.00 - 1.00 58,073 59,651 56,678 - 56,678 Marketing & Community Outreach Coordinator 1.00 1.00 - 1.00 34,748 40,976 42,203 - 42,203 Neighborhood & Community Relations Coordinator 0.00 1.00 - 1.00 - 54,974 54,974 - 54,974 Total 5.00 7.00 0.00 7.00 341,143$ 467,942$ 474,320$ -$ 474,320$ Community Services Department Community Services Administration Community Services Director 0.00 1.00 - 1.00 -$ 104,000$ 104,000$ -$ 104,000$ Community Services Business Manager 0.00 0.00 1.00 1.00 - - - 51,946 51,946 Staff Assistant 0.00 0.50 - 0.50 -$ 23,982 23,892 - 23,892 1.50 1.00 2.50 -$ 127,982$ 127,892$ 51,946$ 179,838$ Code Enforcement Division Code Enforcement Supervisor 0.00 1.00 0.00 1.00 -$ 40,934$ 40,934$ -$ 40,934$ Code Enforcement Officer 0.00 2.00 - 2.00 - 63,806 63,906 - 63,906 Staff Assistant 0.00 1.00 - 1.00 - 28,267 28,267 - 28,267 *Code Enforcement Officer 0.00 0.00 - 0.00 - - - - - Total 0.00 4.00 0.00 4.00 -$ 133,007$ 133,107$ -$ 133,107$ Community Services Position Totals Full Time Total 0.00 5.50 1.00 6.50 -$ 260,989$ 260,999$ 51,946$ 312,945$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - - Community Services Dept. Totals 0.00 5.50 1.00 6.50 -$ 260,989$ 260,999$ 51,946$ 312,945$ Human Resources Division Human Resources Director 1.00 1.00 - 1.00 113,611$ 116,132$ 119,621$ -$ 119,621$ Human Resources Services Manager 1.00 1.00 - 1.00 - 70,000 54,705 - 54,705 Human Resources Analyst 1.00 1.00 - 1.00 59,787 61,115 62,941 - 62,941 Human Resources Advisor 1.00 0.00 - 0.00 51,904 - - - - Human Resources Generalist II 0.00 1.00 - 1.00 - 54,392 54,392 - 54,392 Human Resources Generalist I 0.00 1.00 - 1.00 - 47,818 47,818 - 47,818 Human Resources Recruiter 1.00 0.00 - 0.00 48,097 - - - - Staff Assistant 2.00 2.00 - 2.00 63,551 67,393 57,948 - 57,948 Total 7.00 7.00 0.00 7.00 336,950$ 416,850$ 397,425$ -$ 397,425$ General Government Position Totals Full Time Total 34.50 43.00 1.00 44.00 2,242,355$ 2,871,307$ 2,885,694$ 51,946$ 2,937,640$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - 14,000 14,000 - 14,000 General Government Department Totals 34.50 43.00 1.00 44.00 2,242,355$ 2,885,307$ 2,899,694$ 51,946$ 2,951,640$ General Fund Position Totals Full Time Total 579.90 586.60 22.00 609.60 28,942,099$ 30,147,842$ 30,228,327$ 898,468$ 31,126,795$ *Temp/Seasonal & Part-Time Non-Benefitted Total 11.75 11.75 -3.00 8.75 210,198 339,419 249,500 - 249,500 GENERAL FUND TOTALS 591.65 598.35 19.00 618.35 29,152,297$ 30,487,261$ 30,477,827$ 898,468$ 31,376,295$ Court Security Fee Fund Court Security Division Deputy City Marshal 1.00 1.00 - 1.00 43,403$ 47,141$ 48,605$ -$ 48,605$ Total 1.00 1.00 0.00 1.00 43,403$ 47,141$ 48,605$ -$ 48,605$ Court Security Fee Fund Position Totals Full Time Total 1.00 1.00 0.00 1.00 43,403$ 47,141$ 48,605$ -$ 48,605$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - - COURT SECURITY FEE FUND TOTALS 1.00 1.00 0.00 1.00 43,403$ 47,141$ 48,605$ -$ 48,605$ Juvenile Case Manager Fee Fund Juvenile Case Manager Division Juvenile Case Manager 1.00 1.00 - 1.00 37,751$ 38,401$ 39,541$ -$ 39,541$ Teen Court Coordinator 0.75 0.75 - 0.75 28,861 29,430 29,640 - 29,640 Total 1.75 1.75 0.00 1.75 66,612$ 67,831$ 69,181$ -$ 69,181$ Juvenile Case Manager Fee Fund Position Totals Full Time Total 1.75 1.75 0.00 1.75 66,612$ 67,831$ 69,181$ -$ 69,181$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - - JUVENILE CASE MANAGER FEE FUND TOTALS 1.75 1.75 0.00 1.75 66,612$ 67,831$ 69,181$ -$ 69,181$ * Temp/Seasonal/PT Non-Benefitted Position C-6 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Recreation Fund Tourism Manager 0.00 0.50 - 0.50 -$ 31,321$ 31,321$ -$ 31,321$ Recreation Sports Admin - Recreation Supervisor 0.80 0.80 - 0.80 48,729 40,624 41,850 - 41,850 Recreation Sports Admin - Lead Athletic Supervisor 0.50 0.00 - 0.00 34,594 - - - - Recreation Sports Admin - Athletic Activities Assistant 0.80 1.60 - 1.60 48,729 48,589 49,338 - 49,338 SW Center - Recreation Supervisor 0.25 0.25 - 0.25 15,500 15,920 16,396 - 16,396 SW Center - Assistant Supervisor 0.50 0.00 - 0.00 16,549 - - - - SW Center - Senior Services Coordinator 0.50 0.50 - 0.50 26,436 27,023 27,830 - 27,830 Aquatics - Pools Supervisor 1.00 1.00 - 1.00 62,911 64,308 66,227 - 66,227 Aquatics - Maintenance Specialist 0.25 0.25 - 0.25 18,278 10,751 10,806 - 10,806 Instruction(Xtra Education) - Recreation Supervisor 0.50 0.50 - 0.50 62,911 31,840 32,791 - 32,791 SW Center (Teen) - Recreation Supervisor 0.25 0.25 - 0.25 15,500 15,920 16,396 - 16,396 SW Center (Teen) - Assistant Supervisor 0.50 0.00 - 0.00 15,879 - - - - Lincoln Center - Supervisor 1.00 1.00 - 1.00 62,911 64,308 66,227 - 66,227 Lincoln Center - Assistant Supervisor 1.00 1.00 - 1.00 42,068 43,002 43,222 - 43,222 Assistant Recreation Supervisor - School Age Care 0.00 1.00 - 1.00 - 31,741 31,741 - 31,741 Conference Center - Supervisor 1.00 0.00 - 0.00 62,911 - - - - Conference Center - Asst. Supervisor 1.00 0.00 - 0.00 35,707 - - - - Conference Center - Secretary 1.00 0.00 - 0.00 26,676 - - - - *Temp/Seasonal & Part-Time Non-Benefitted 38.00 38.00 - 38.00 692,260 662,598 667,719 - 667,719 Total 48.85 46.65 0.00 46.65 1,269,667$ 1,056,624$ 1,101,863$ -$ 1,101,863$ Recreation Fund Position Totals Full Time Total 10.85 8.65 0.00 8.65 577,407$ 394,026$ 434,144$ -$ 434,144$ *Temp/Seasonal & Part-Time Non-Benefitted Total 38.00 38.00 0.00 38.00 692,260 662,598 667,719 - 667,719 RECREATION FUND TOTALS 48.85 46.65 0.00 46.65 1,269,667$ 1,056,624$ 1,101,863$ -$ 1,101,863$ Community Development Fund Community Development Division CD Analyst - Housing 1.00 1.00 - 1.00 44,942$ 47,087$ 48,506$ -$ 48,506$ CD Analyst 1.50 2.00 - 2.00 74,462 98,512 99,341 - 99,341 Staff Assistant 0.50 0.50 - 0.50 24,048 23,982 23,982 - 23,982 Code Enforcement Officer 0.00 2.00 - 2.00 - 71,867 74,006 - 74,006 CD Project Specialist 0.50 0.00 - 0.00 18,875 - - - - *CD Project Specialist 0.50 0.50 - 0.50 10,718 10,718 10,747 - 10,747 Total 4.00 6.00 0.00 6.00 173,045$ 252,166$ 256,582$ -$ 256,582$ Community Development Fund Position Totals Full Time Total 3.50 5.50 0.00 5.50 162,327$ 241,448$ 245,835$ -$ 245,835$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.00 0.50 10,718 10,718 10,747 - 10,747 COMMUNITY DEVELOPMENT FUND TOTALS 4.00 6.00 0.00 6.00 173,045$ 252,166$ 256,582$ -$ 256,582$ Northgate Parking Fund Northgate Parking Division District Supervisor 1.00 1.00 - 1.00 46,694$ 47,265$ 44,782$ -$ 44,782$ District Sr. Coordinator 1.00 1.00 - 1.00 32,662 34,305 35,315 - 35,315 District Coordinator 3.00 3.00 - 3.00 82,135 83,776 78,790 - 78,790 *District Specialist 3.00 3.00 - 3.00 72,657 67,301 67,301 - 67,301 Total 8.00 8.00 0.00 8.00 233,338$ 232,647$ 226,188$ -$ 226,188$ Northgate Parking Fund Position Totals Full Time Total 5.00 5.00 0.00 5.00 160,681$ 196,252$ 158,887$ -$ 158,887$ *Temp/Seasonal & Part-Time Non-Benefitted Total 3.00 3.00 0.00 3.00 72,657 67,301 67,301 - 67,301 NORTHGATE PARKING FUND TOTALS 8.00 8.00 0.00 8.00 233,338$ 263,553$ 226,188$ -$ 226,188$ Electric Fund Operations Administration Division Warehouse Operations Activity Center Warehouse Supervisor 1.00 1.00 - 1.00 62,154$ 63,544$ 65,458$ -$ 65,458$ Warehouse Assistant 3.00 3.00 - 3.00 99,884 104,394 107,536 - 107,536 *Warehouse Clerk 0.50 0.50 - 0.50 6,510 6,510 6,546 - 6,546 Total 4.50 4.50 0.00 4.50 168,548$ 174,448$ 179,540$ -$ 179,540$ Administration Activity Center Utilities Admin. Mgr.1.00 1.00 - 1.00 79,678$ 81,526$ 83,970$ -$ 83,970$ Electric Utilities Compliance Officer 1.00 0.00 - 0.00 129,929 - - - - Electric Compliance/Records Coordinator 1.00 0.00 - 0.00 54,929 - - - - Accounting Assistant 1.00 1.00 - 1.00 30,576 32,011 32,968 - 32,968 Staff Assistant 1.00 1.00 - 1.00 28,219 29,619 30,514 - 30,514 Secretary 1.00 1.00 - 1.00 28,282 28,987 29,869 - 29,869 Total 6.00 4.00 0.00 4.00 351,613$ 172,143$ 177,321$ -$ 177,321$ Operations Admin. Division Totals 10.50 8.50 0.00 8.50 520,161$ 346,591$ 356,861$ -$ 356,861$ * Temp/Seasonal/PT Non-Benefitted Position C-7 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Electrical Transmission & Distribution Division Director of Electric Utility 1.00 1.00 - 1.00 140,981$ 145,425$ 149,781$ -$ 149,781$ Assistant Director of Electric Utility 1.00 2.00 - 2.00 114,975 249,500 245,154 - 245,154 Elec. Sub/ Metering Superintendent 1.00 1.00 - 1.00 73,599 105,000 108,160 - 108,160 Elect Trans/Dist Foreman 6.00 6.00 - 6.00 342,347 375,274 386,506 - 386,506 Elect Trans/Dist Supervisor 3.00 2.00 - 2.00 208,188 150,000 156,320 - 156,320 Elect Distribution Ops Coordinator 0.00 1.00 - 1.00 - 80,000 80,571 - 80,571 Electric Compliance/Records Coordinator 0.00 1.00 - 1.00 - 68,000 67,588 - 67,588 Electric Projects Coordinator 3.00 3.00 - 3.00 155,677 159,890 164,570 - 164,570 Electric Projects Coordinator Supervisor 1.00 1.00 - 1.00 57,649 68,000 70,034 - 70,034 Electric Utilities Compliance Officer 0.00 1.00 - 1.00 - 86,142 88,733 - 88,733 Electrical Inspector Lead 1.00 1.00 - 1.00 54,061 55,266 56,930 - 56,930 Electrical Meters Technician 2.00 2.00 - 2.00 111,085 113,818 115,606 - 115,606 Electrical Substation Technician 4.00 4.00 - 4.00 206,860 220,437 210,965 - 210,965 Electrical Trans/Dist Superintendent 1.00 1.00 - 1.00 90,415 105,000 91,311 - 91,311 Energy Auditor 1.00 1.00 - 1.00 57,065 58,614 59,862 - 59,862 Energy Coordinator 1.00 1.00 - 1.00 70,552 72,189 68,872 - 68,872 Graduate Engineer I 0.00 0.00 1.00 1.00 - - - 66,511 66,511 GIS Technician 0.00 0.00 1.00 1.00 - - - 40,206 40,206 Key Accounts Rep 1.00 1.00 - 1.00 58,274 59,862 42,016 - 42,016 Line Locator 1.00 1.00 - 1.00 39,399 36,920 38,022 - 38,022 Line Technician 13.00 13.00 - 13.00 523,112 595,237 539,524 - 539,524 Metering Supervisor 1.00 1.00 - 1.00 66,994 74,000 76,211 - 76,211 SCADA IT Analyst 1.00 1.00 - 1.00 75,000 71,495 73,632 - 73,632 SCADA Systems Analyst 1.00 0.00 - 0.00 74,119 - - - - SCADA Systems Analyst - Lead 0.00 1.00 - 1.00 - 80,000 82,410 - 82,410 SCADA Systems Technician 1.00 1.00 - 1.00 48,200 46,842 52,104 - 52,104 Substation Supervisor 1.00 1.00 - 1.00 67,134 74,000 76,211 - 76,211 Utility Dispatch Operator 8.00 8.00 - 8.00 344,724 478,080 477,381 - 477,381 Utility Dispatch Ops Superintendent.1.00 1.00 - 1.00 66,181 91,311 94,058 - 94,058 Utility Dispatch Ops Supervisor 2.00 2.00 - 2.00 110,250 137,723 136,420 - 136,420 Work Order/Prop. Rec. Coordinator.1.00 1.00 - 1.00 53,728 54,912 49,670 - 49,670 *Electric Utility Asst 1.00 1.00 - 1.00 9,237 9,237 9,262 - 9,262 Total 59.00 62.00 2.00 64.00 3,219,806$ 3,922,174 3,867,884$ 106,717$ 3,974,601$ Electric Fund Position Totals Full Time Total 68.00 69.00 2.00 71.00 3,724,220$ 4,253,018$ 4,208,937$ 106,717$ 4,315,654$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.50 1.50 0.00 1.50 15,747 15,747 15,808 - 15,808 ELECTRIC FUND TOTALS 69.50 70.50 2.00 72.50 3,739,967$ 4,268,765$ 4,224,745$ 106,717$ 4,331,462$ Water Fund Water Production Activity Center Water Production Supervisor 1.00 1.00 - 1.00 43,461$ 45,210$ 46,571$ -$ 46,571$ Lead Water Production Operator 1.00 1.00 - 1.00 34,289 35,897 36,982 - 36,982 Water Production Operator 3.00 3.00 - 3.00 107,893 113,877 115,586 - 115,586 Total 5.00 5.00 0.00 5.00 185,643$ 194,984$ 199,139$ -$ 199,139$ Water Distribution Activity Center Director of Water/Wastewater Utility 1.00 1.00 - 1.00 120,324$ 122,395$ 126,069$ -$ 126,069$ Field Operations Manager 1.00 1.00 - 1.00 72,587 73,837 75,425 - 75,425 Regulatory Compliance Coordinator 0.00 1.00 - 1.00 - 43,472 43,471 - 43,471 Water Services Program Coordinator 1.00 1.00 - 1.00 61,377 62,433 63,045 - 63,045 Assistant City Engineer 1.00 1.00 - 0.00 65,338 67,114 - - - Engineer II 0.00 0.00 - 1.00 - - 72,584 72,584 Maintenance Supervisor 2.00 2.00 - 2.00 106,108 108,835 112,091 - 112,091 GIS Analyst 1.00 1.00 - 1.00 51,642 53,046 54,642 - 54,642 Crew Leader 6.00 6.00 - 6.00 227,361 232,038 238,222 - 238,222 Environmental Technician 1.00 1.00 - 1.00 38,210 39,077 40,248 - 40,248 W/WW Systems Operator 8.00 8.00 2.00 10.00 242,461 247,306 252,855 52,000 304,855 *Environmental Technician 0.50 0.50 - 0.50 5,213 5,213 5,278 - 5,278 *GIS Technician 0.50 0.50 - 0.50 5,213 5,213 5,278 - 5,278 Total 23.00 24.00 2.00 26.00 995,834$ 1,059,979$ 1,089,207$ 52,000$ 1,141,207$ Water Fund Position Totals Full Time Total 27.00 28.00 2.00 30.00 1,171,051$ 1,244,537$ 1,277,791$ 52,000$ 1,329,791$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 1.00 0.00 1.00 10,426 10,426 10,555 - 10,555 WATER FUND TOTALS 28.00 29.00 2.00 31.00 1,181,477$ 1,254,963$ 1,288,346$ 52,000$ 1,340,346$ Wastewater Fund Wastewater Collection Activity Center Asst Director of Water/Wastewater Utility 1.00 1.00 - 1.00 82,514$ 84,099$ 86,632$ -$ 86,632$ Environmental Manager 1.00 1.00 - 1.00 73,429 74,985 75,425 - 75,425 Lead Environmental Technician 1.00 1.00 - 1.00 45,823 46,863 47,070 - 47,070 Environmental Technician 1.00 1.00 - 1.00 37,125 38,061 32,367 - 32,367 Asset Management Coordinator 1.00 1.00 - 1.00 43,758 45,820 47,195 - 47,195 Maintenance Supervisor 1.00 1.00 - 1.00 57,443 58,890 60,653 - 60,653 Crew Leader 5.00 5.00 - 5.00 194,511 199,197 197,746 - 197,746 W/WW Systems Operator 12.00 12.00 - 12.00 341,591 349,890 351,780 - 351,780 Total 23.00 23.00 0.00 23.00 876,194$ 897,805$ 898,868$ -$ 898,868$ Wastewater Treatment Activity Center Plant Operations Manager 1.00 1.00 - 1.00 66,454$ 68,128$ 70,179$ -$ 70,179$ WWTP Supervisor 1.00 1.00 - 1.00 57,504 59,068 60,840 - 60,840 SCADA Systems Analyst 1.00 1.00 - 1.00 64,115 65,858 66,884 - 66,884 SCADA Systems Technician 2.00 2.00 - 2.00 86,535 88,037 90,688 - 90,688 Lead W WTP Operator 3.00 3.00 - 3.00 134,173 130,182 132,912 - 132,912 W/W Plant Operator 12.00 12.00 - 12.00 385,144 379,459 387,795 - 387,795 Lead Plant Operations Electrician 1.00 1.00 - 1.00 44,822 46,040 40,070 - 40,070 Plant Operations Electrician 1.00 1.00 - 1.00 34,518 32,947 33,946 - 33,946 Staff Assistant 1.00 1.00 - 1.00 29,408 30,061 30,061 - 30,061 Lead Lab Technician 1.00 1.00 - 1.00 38,877 39,644 40,830 - 40,830 Lab Technician 2.00 2.00 - 2.00 63,801 65,243 67,205 - 67,205 Total 26.00 26.00 0.00 26.00 1,005,351$ 1,004,667$ 1,021,410$ -$ 1,021,410$ * Temp/Seasonal/PT Non-Benefitted Position C-8 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Wastewater Fund Position Totals Full Time Total 49.00 49.00 0.00 49.00 1,881,545$ 1,902,472$ 1,920,278$ -$ 1,920,278$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - -$ - - - WASTEWATER FUND TOTALS 49.00 49.00 0.00 49.00 1,881,545$ 1,902,472$ 1,920,278$ -$ 1,920,278$ Water Services Position Totals Full Time Total 76.00 77.00 2.00 79.00 3,052,596$ 3,147,009$ 3,198,070$ 52,000$ 3,250,070$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 1.00 0.00 1.00 10,426 10,426 10,555 - 10,555 WATER SERVICES DEPARTMENT TOTAL 77.00 78.00 2.00 80.00 3,063,022$ 3,157,435$ 3,208,625$ 52,000$ 3,260,625$ Sanitation Fund Residential Collection Activity Center Assistant Director of Public Works 0.25 0.25 - 0.25 22,763$ 23,382$ 23,752$ -$ 23,752$ Sanitation Superintendent 1.00 1.00 - 1.00 67,467 69,974 72,072 - 72,072 Sanitation Foreman 1.00 1.00 - 1.00 50,390 51,750 51,750 - 51,750 Route Manager 16.00 16.00 - 16.00 513,005 519,276 522,889 - 522,889 Equipment Operator 2.00 2.00 - 2.00 67,305 68,800 70,866 - 70,866 Recycling Coordinator 1.00 1.00 - 1.00 46,467 47,731 49,171 - 49,171 Customer Service Representative 1.00 1.00 - 1.00 30,576 31,408 31,408 - 31,408 *Public Works Intern 1.00 1.00 - 1.00 9,431 9,432 10,400 - 10,400 Total 23.25 23.25 0.00 23.25 807,404$ 821,753$ 832,308$ -$ 832,308$ Commercial Collection Activity Center Assistant Director of Public Works 0.25 0.25 - 0.25 22,763$ 23,382$ 23,752$ -$ 23,752$ Sanitation Foreman 1.00 1.00 - 1.00 50,390 51,750 51,750 - 51,750 Container Coordinator 2.00 2.00 - 2.00 70,830 72,756 74,942 - 74,942 Route Manager 9.00 9.00 - 9.00 282,297 289,159 296,982 - 296,982 Total 12.25 12.25 0.00 12.25 426,280$ 437,047$ 447,426$ -$ 447,426$ Sanitation Fund Position Totals Full Time Total 34.50 34.50 0.00 34.50 1,224,254$ 1,249,368$ 1,269,334$ -$ 1,269,334$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 1.00 0.00 1.00 9,431 9,432$ 10,400 -$ 10,400 SANITATION FUND TOTALS 35.50 35.50 0.00 35.50 1,233,685$ 1,258,800$ 1,279,734$ -$ 1,279,734$ Property & Casualty Insurance Fund Property & Casualty Insurance Division Risk Manager 0.50 0.50 - 0.50 31,011$ 35,700$ 36,774$ -$ 36,774$ Risk Claims Coordinator 0.50 0.50 - 0.50 26,517 25,456 26,218 - 26,218 Total 1.00 1.00 0.00 1.00 57,528$ 61,156$ 62,992$ -$ 62,992$ Property & Casualty Insurance Fund Position Totals Full Time Total 1.00 1.00 0.00 1.00 57,528$ 61,156$ 62,992$ -$ 62,992$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - -$ - PROPERTY CASUALTY FUND TOTALS 1.00 1.00 0.00 1.00 57,528$ 61,156$ 62,992$ -$ 62,992$ Employee Benefits Fund Employee Benefits Division Comp & Benefits Assistant 0.00 1.00 - 1.00 -$ 43,000$ 40,976$ -$ 40,976$ Total 0.00 1.00 0.00 1.00 -$ 43,000$ 40,976$ -$ 40,976$ Employee Benefits Fund Position Totals Full Time Total 0.00 1.00 0.00 1.00 -$ 43,000$ 40,976$ -$ 40,976$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - -$ - EMPLOYEE BENEFITS FUND TOTALS 0.00 1.00 0.00 1.00 -$ 43,000$ 40,976$ -$ 40,976$ Worker's Compensation Insurance Fund Worker's Compensation Insurance Division Risk Manager 0.50 0.50 - 0.50 31,011$ 35,700$ 36,774$ -$ 36,774$ Risk Claims Coordinator 0.50 0.50 - 0.50 26,517 25,456 26,218 - 26,218 Total 1.00 1.00 0.00 1.00 57,528$ 61,156$ 62,992$ -$ 62,992$ Worker's Compensation Insurance Fund Position Totals Full Time Total 1.00 1.00 0.00 1.00 57,528$ 61,156$ 62,992$ -$ 62,992$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - -$ - WORKER'S COMPENSATION FUND TOTALS 1.00 1.00 0.00 1.00 57,528$ 61,156$ 62,992$ -$ 62,992$ Utility Customer Service Fund Utility Customer Service Activity Center Utilities Office Manager 1.00 1.00 - 1.00 73,429$ 56,000$ 57,678$ -$ 57,678$ Customer Service Supervisor 1.00 1.00 - 1.00 49,029 47,818 44,782 - 44,782 Senior Customer Serv. Rep.3.00 3.00 - 3.00 115,443 118,197 108,160 - 108,160 Customer Service Rep.12.00 12.00 - 12.00 350,394 339,724 343,658 - 343,658 Total 17.00 17.00 0.00 17.00 588,295$ 561,739$ 554,278$ -$ 554,278$ Meter Services Activity Center Meter Services Supervisor 1.00 1.00 - 1.00 54,958$ 54,808$ 54,808$ -$ 54,808$ Meter Tech Crew Leader 1.00 1.00 - 1.00 38,481 39,431 39,520 - 39,520 Meter Services Technician 2.00 2.00 1.00 3.00 73,959 75,698 78,877 21,154 100,031 Meter Services Crew Leader 2.00 2.00 - 2.00 61,548 57,666 59,383 - 59,383 Meter Services Field Rep.4.00 5.00 - 5.00 89,727 112,643 106,747 - 106,747 Meter Services Field Rep 0.50 0.00 - 0.00 10,814 - - - - Total 10.50 11.00 1.00 12.00 329,487$ 340,246$ 339,335$ 21,154$ 360,489$ Utility Customer Service Position Totals Full Time Total 27.50 28.00 1.00 29.00 917,782$ 901,985$ 893,613$ 21,154$ 914,767$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - - UTILITY CUSTOMER SERVICE FUND TOTALS 27.50 28.00 1.00 29.00 917,782$ 901,985$ 893,613$ 21,154$ 914,767$ * Temp/Seasonal/PT Non-Benefitted Position C-9 Personnel Personnel List Revised Revised Approved Approved Budget Budget SLAs Budget Revised Revised Base Approved Approved FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY13 FY14 FY15 FY15 FY13 FY14 FY15 FY15 FY15 Fleet Maintenance Fund Fleet Services Parts Activity Center Assistant Buyer 1.00 1.00 - 1.00 37,125$ 37,960$ 39,104$ -$ 39,104$ Runner/Porter 0.00 0.00 1.00 1.00 37,125 37,960 - 22,672 22,672 Warehouse Assistant 1.00 1.00 - 1.00 30,889 31,575 32,531 - 32,531 Total 2.00 2.00 1.00 3.00 105,139$ 107,495$ 71,635$ 22,672$ 94,307$ Fleet Services Admin. Activity Center Fleet Services Superintendent 1.00 1.00 - 1.00 73,429$ 58,240$ 59,987$ -$ 59,987$ Shop Foreman 1.00 1.00 - 1.00 47,867 40,186 41,392 - 41,392 Mechanic 10.00 10.00 - 10.00 367,872 372,945 384,155 - 384,155 Customer Service Rep. 1.00 1.00 - 1.00 30,263 31,237 31,408 - 31,408 Total 13.00 13.00 0.00 13.00 519,431$ 502,608$ 516,942$ -$ 516,942$ Fleet Maintenance Fund Position Totals Full Time Total 15.00 15.00 1.00 16.00 624,570$ 610,103$ 588,577$ 22,672$ 611,249$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - - FLEET MAINTENANCE FUND TOTALS 15.00 15.00 1.00 16.00 624,570$ 610,103$ 588,577$ 22,672$ 611,249$ Drainage Utility Fund Engineering Division Drainage Inspector 1.00 1.00 - 1.00 45,698$ 46,612$ 47,070$ -$ 47,070$ Total 1.00 1.00 0.00 1.00 45,698$ 46,612$ 47,070$ -$ 47,070$ Drainage Division Foreman 2.00 2.00 - 2.00 119,296$ 86,819$ 77,576$ -$ 77,576$ Crew Leader 1.00 1.00 - 1.00 38,794 40,040 41,246 - 41,246 Equipment Operator 7.00 7.00 1.00 8.00 201,513 219,713 223,702 30,163 253,865 GIS Technician 1.00 1.00 - 1.00 37,250 38,459 31,200 - 31,200 Light Equipment Operator 3.00 3.00 - 3.00 76,311 77,038 79,373 - 79,373 Total 14.00 14.00 1.00 15.00 473,164$ 462,069$ 334,275$ 30,163$ 364,438$ Drainage Utility Fund Position Totals Full Time Total 15.00 15.00 1.00 16.00 518,862$ 508,681$ 381,345$ 30,163$ 411,508$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - -$ - -$ - DRAINAGE UTILITY FUND TOTALS 15.00 15.00 1.00 16.00 518,862$ 508,681$ 381,345$ 30,163$ 411,508$ All Funds Full-time Total 840.00 850.00 29.00 880.00 40,129,869$ 41,930,016$ 41,891,815$ 1,131,174$ 43,022,989$ All Funds Temp/Seasonal & Part-Time Non-Benefitted Total 56.75 56.75 -3.00 53.75 1,021,437$ 1,115,641$ 1,032,030$ -$ 1,032,030$ ALL FUNDS TOTAL 896.75 906.75 26.00 933.75 41,151,306$ 43,045,657$ 42,923,845$ 1,131,174$ 44,055,019$ * Temp/Seasonal/PT Non-Benefitted Position C-10 Personnel Description FY09 Actual FY10 Actual FY11 Actual FY12 Actual FY13 Actual FY14 Revised Budget FY14 Year-End Estimate FY15 Approved Budget General Fund Revenues Current taxes 9,459,010 11,068,594 12,271,788 13,371,060 13,824,900 14,406,579 14,320,000 16,765,399 Delinquent taxes 68,757 58,032 49,933 64,620 66,744 65,000 65,000 65,000 Penalty and interest 43,843 46,281 43,375 42,198 46,958 42,000 42,000 42,000 Ad Valorem Taxes 9,571,610$ 11,172,907$ 12,365,096$ 13,477,878$ 13,938,602$ 14,513,579$ 14,427,000$ 16,872,399$ Local Sales Tax 19,436,672 19,328,577 20,291,966 21,498,319 23,064,035 23,495,000 24,560,000 25,300,000 Local Sales Tax 19,436,672$ 19,328,577$ 20,291,966$ 21,498,319$ 23,064,035$ 23,495,000$ 24,560,000$ 25,300,000$ Mixed drink tax 435,034 422,426 521,381 379,737 442,737 398,950 448,950 453,440 Natural gas franchise taxes 477,833 475,280 386,791 347,335 377,341 345,663 495,663 500,620 Telecable franchise taxes 1,003,111 1,100,979 1,086,319 1,027,842 1,040,248 994,662 1,044,662 1,015,108 Telephone franchise taxes 661,884 584,159 556,849 610,826 580,768 586,526 560,000 560,000 Oil & gas franchise taxes 43,755 35,131 33,823 27,573 27,573 30,300 30,300 30,603 Use of streets 31,035 15,353 20,566 43,786 42,782 36,924 48,222 48,704 BTU Franchise Taxes - - 69,480 113,915 140,379 120,000 150,000 150,000 Mixed Drink & Franchise 2,652,652$ 2,633,328$ 2,675,209$ 2,551,014$ 2,651,828$ 2,513,025$ 2,777,797$ 2,758,475$ Mixed drink 34,055 32,923 34,423 36,960 36,263 36,050 36,050 37,131 Bldg contractors license 18,194 17,076 17,822 18,508 16,742 17,510 17,510 18,035 Electrical licenses 2,650 3,386 5,004 4,126 4,456 4,120 4,120 4,244 Itinerant vendor licenses 462 613 450 542 586 515 515 530 Irrigation licenses 1,000 1,112 1,036 1,144 882 1,030 1,030 1,061 Mechanical licenses 2,346 3,328 3,782 3,384 3,724 3,605 3,605 3,713 Plumbing licenses 2,150 100 - - - - - - Grave Openers - - 100 75 75 103 103 106 Ambulance licenses 825 1,775 1,000 1,050 850 1,133 1,133 1,167 Wrecker licenses 8,585 7,705 8,745 9,020 2,530 5,150 5,150 5,305 Builders permits 578,988 543,352 592,070 871,671 697,425 590,000 785,000 625,000 Electrical permits 55,454 58,743 55,001 79,376 84,560 64,260 64,260 64,260 Plumbing permits 92,542 82,411 99,687 117,666 119,116 107,100 107,100 107,100 Mechanical permits 56,220 58,066 71,092 162,946 84,380 76,500 76,500 76,500 Rental Registration Fees 63,194 60,525 71,021 76,545 70,973 76,500 76,500 76,500 Irrigation permits 8,800 11,060 9,240 5,920 6,780 5,100 5,100 5,100 Child safety programs 81,511 82,136 84,515 92,619 98,453 86,700 86,700 86,700 Livestock 175 35 - 190 140 - - - Licenses and Permits 1,007,151$ 964,345$ 1,054,988$ 1,481,742$ 1,227,935$ 1,075,376$ 1,270,376$ 1,112,452$ General government grants 182 147,366 156,820 76,366 (1,390) - - - Fiscal Grants 3,860 - - - - - - - Public Works Grants 7,792 - - - - - - - Federal Parks grants - 7,000 - - - - - - Federal Police grants 6,089 33,835 24,372 - 45,289 - - - Planning grants - - 8,000 - - - - - Federal Fire grants 80,676 257,367 56,643 173,430 45,298 - - - State Parks grants 278,417 (914) 340 (340) - - - - State Police grants - - - - 109,358 - 16,282 - State Fire department 319,936 176,305 176,305 196,200 196,200 196,200 196,200 196,200 Reimbursed costs 106,926 71,395 91,055 61,085 75,028 40,000 40,000 40,000 Fiscal Reimb Costs - - 60,177 14,207 - - - - Other - - - - - - - - Intergovernmental Revenue 803,878$ 692,354$ 573,712$ 520,948$ 469,783$ 236,200$ 252,482$ 236,200$ Concessions 118,110 119,991 - - - - - - Non-taxable - 6,503 - - - - - - Adamson pool revenues 154,253 198,830 - - - - - - Cs jr high natatorium 7,409 6,635 - - - - - - Southwood pool revenues 88,254 84,192 - - - - - - Thomas pool revenues 36,720 31,514 - - - - - - Swimming 116,429 105,669 - - - - - - Tennis program 30,796 19,954 - - - - - - Misc sports instruction 4,886 6,124 - - - - - - Sports programs 306,231 313,396 - 208 (128) - - - Tournament Fees 64,307 204,164 76,814 55,011 66,818 75,000 40,000 75,000 Post Burial Fees - - - - 22,400 40,000 30,000 32,000 Wpc ticket sales (tax)- - - 150 3,453 - - WPC ticket sales (nt)1,367 7,562 4,463 9,969 - 10,000 6,000 6,000 Reimbursed expenses 27,575 5,094 25,750 10,619 2,606 10,000 10,000 8,000 Senior services programs 240 160 - - - - - - Heritage programs - 4,305 4,594 1,425 - 4,000 1,000 2,000 Teen center admissions - 374 - - - - - - Teen center memberships 2,410 1,884 - - - - - - Lincoln center passes 21,758 15,480 - - - - - - Other parks revenue (nt)7,341 9,085 - 3,901 - - - - Misc parks revenue 18,019 2,160 310 - 2,562 4,000 3,000 3,000 Wolf Pen Creek - - - 14,682 11,032 15,450 2,950 3,039 Parks and Recreation 1,006,105$ 1,143,076$ 111,931$ 95,965$ 108,743$ 158,450$ 92,950$ 129,039$ Revenue for Major Funds D-1 Revenue History and Budget Estimates Description FY09 Actual FY10 Actual FY11 Actual FY12 Actual FY13 Actual FY14 Revised Budget FY14 Year-End Estimate FY15 Approved Budget Revenue for Major Funds Housing Prisoners - - - - 10 - - - Fingerprinting 7,924 6,822 6,326 5,326 4,270 5,100 4,000 4,080 Police reports 12,673 9,681 12,736 6,426 9,087 7,650 7,650 7,803 PoliceReports US, LLC - - 1,230 2,937 - 3,060 - - Records checks 320 344 581 448 343 510 510 520 Arrest fees 107,323 128,999 120,000 93,763 87,858 101,700 90,000 92,700 Escort services 28,394 28,846 34,755 33,900 31,845 30,600 30,600 31,212 False alarms 11,325 11,025 11,725 12,265 21,927 10,200 25,000 25,500 Credit Card Convenience 249 785 263 510 250 255 Restitution - 28 1,628 2,267 2,068 1,020 1,020 1,041 Other 302,448 305,353 207,961 211,522 284,359 395,803 395,803 403,719 Police Department 470,407$ 491,098$ 397,191$ 369,639$ 442,030$ 556,153$ 554,833$ 566,830$ EMS transport (ambulance)306,946 283,949 218,595 161,711 162,172 153,000 153,000 156,060 EMS transport - NRS 580,492 38,483 2,133 60 65 - - - EMS Transport - Emergicon 3,712 1,356,971 1,306,168 1,244,239 1,451,090 1,275,000 1,375,000 1,495,500 EMS Athletic Standbys 400 2,800 2,275 13,850 15,700 15,300 19,425 19,814 EMS reports 54 39 7 - - - - - Hazard materials response 31,011 - - - - - - - Auto hood test 800 550 1,400 1,350 250 1,377 1,377 1,405 Auto fire alarm 7,890 3,113 8,761 11,200 3,000 5,100 5,100 5,202 Day care centers 927 850 850 900 950 867 867 884 Foster homes 405 630 540 561 510 561 561 572 Health care facilities 300 600 1,200 1,200 1,000 1,224 1,224 1,249 Nursing homes 300 150 150 300 150 306 306 312 Fire sprinkler/standpipe 11,585 4,236 14,400 12,775 8,550 12,750 12,750 13,005 Fuel line leak - 600 7,000 2,600 1,700 1,224 1,224 1,249 Administration fee 720 360 480 2,040 1,320 1,020 1,020 1,040 Mowing charges 1,703 535 5,316 4,155 2,146 3,570 3,570 3,641 Restitution 202,121 5,222 36,770 93,358 11,529 4,692 10,500 4,700 Fire Reports - 44 - - - - - - Other - - - - - - - - Fire Department 1,149,366$ 1,699,132$ 1,606,045$ 1,550,299$ 1,660,132$ 1,475,991$ 1,585,924$ 1,704,633$ Accident Fees (5) (5) - - - - - - General admin fees 46,510 65,200 54,248 52,596 48,522 53,550 46,000 46,920 Notary Fees - - 342 24 336 204 204 208 Expungement Fee - - 30 240 90 204 204 208 Court dismissal fees 17,680 26,100 22,330 21,200 11,830 20,400 10,000 10,200 Time pmt fee/unreserved 29,491 32,270 31,573 30,043 28,803 30,600 30,600 31,212 City omni 22,994 23,663 20,907 18,525 18,606 18,870 18,870 19,247 Warrant service fees 131,625 146,372 136,229 112,761 126,786 117,300 117,300 119,646 FTA Warrant service fees - - 1,478 778 321 765 400 408 General admin fees 1,210 1,320 1,455 1,027 774 1,020 1,020 1,041 Credit Card Convenience - - 15,022 20,753 56,939 51,000 56,000 57,120 Judicial/Courts 249,505$ 294,921$ 283,614$ 257,947$ 293,007$ 293,913$ 280,598$ 286,210$ Lot mowing - - - - 11,664 - - - Miscellaneous charges 17,576 12,945 11,160 6,696 - 7,650 10,000 10,200 Filing fees 78,973 199,966 295,441 244,493 340,856 285,600 340,000 300,000 Zoning letters 640 1,200 (19) - - - - - Misc planning charges 3,985 2,235 3,066 2,329 3,609 2,550 3,100 3,162 O & G pipeline admin fees 5,725 9,202 8,600 8,300 8,100 8,466 8,900 9,078 Maps/plans/ordinances 279 244 72 126 160 128 128 131 Misc engineering charges 6,747 1,757 - - - - - - Miscellaneous - - 501 - - 510 510 520 Development Services 113,925$ 227,549$ 318,821$ 261,944$ 364,389$ 304,904$ 362,638$ 323,091$ Certificate searches 34,245 34,957 33,554 32,139 39,776 32,640 42,000 40,000 Xerox/repro charges 1,712 2,217 749 97 160 255 255 260 Postage/Certificate Mail - 109 287 328 360 306 500 510 Notary Fees - - 45 46 155 51 51 52 CSO Miscellaneous - - 172 330 786 306 615 627 General Government 35,957$ 37,283$ 34,807$ 32,940$ 41,257$ 33,558$ 43,421$ 41,449$ Charges for Services 2,019,160$ 2,749,983$ 2,640,478$ 2,472,769$ 2,800,815$ 2,664,519$ 2,827,414$ 2,922,213$ Child safety seat 30,600 41,778 38,729 42,464 38,773 42,840 32,000 32,640 Child Safety Fund - - 13,495 25,090 30,708 25,500 31,000 31,620 City parking fines 1,194 3,364 680 99 200 102 102 104 Civil parking fines 3,267 2,073 1,455 1,680 914 1,020 1,020 1,040 Traffic fines 35,676 44,672 40,611 40,215 35,978 40,800 30,000 30,600 Other mun court fines 3,204,096 3,353,090 3,378,615 3,112,012 2,742,804 3,050,000 2,600,000 2,800,000 Bond Forfeits - - 860 2,024 2,052 1,530 3,600 3,672 Misc fines and penalties - 175 - 146,807 100,780 102,000 92,000 93,840 Fines and Forfeits 3,274,833$ 3,445,152$ 3,474,445$ 3,370,391$ 2,952,209$ 3,263,792$ 2,789,722$ 2,993,516$ D-2 Revenue History and Budget Estimates Description FY09 Actual FY10 Actual FY11 Actual FY12 Actual FY13 Actual FY14 Revised Budget FY14 Year-End Estimate FY15 Approved Budget Revenue for Major Funds Interest on investments 208,072 98,191 86,462 75,071 77,593 76,500 62,000 63,240 Realized gain/loss 74 696 1,186 - - - - - Net Inc/Dec in FMV - (43,798) - - - - - - Other - - - - - - - - Investment Income 208,146$ 55,089$ 87,648$ 75,071$ 77,593$ 76,500$ 62,000$ 63,240$ Capital imprvmnts assmnts - - - - - - - - Ballfield rentals 35,480 38,255 55,075 59,268 72,674 60,000 75,000 60,000 Lincoln rentals 14,572 16,783 - - - - - - Park pavilion rentals 32,558 35,500 36,525 40,065 40,926 40,000 36,000 37,000 Teen center rentals 350 2,765 - - - - - - Mineral royalty interests 513 - 1,801 3,081 2,052 2,550 5,010 5,110 Conf ctr rent (taxable)5,228 4,225 - - - - - - Conf Ctr rent (nontaxable)134,590 151,209 - - - - - - WPC amphitheatre 16,320 10,346 13,717 11,002 16,172 12,000 12,000 12,000 Equip rental (nontaxable)- - - 955 1,085 1,020 1,020 1,040 Misc rents and royalties 53,049 53,392 52,749 68,473 50,620 61,200 10,584 10,796 Police 4,841 3,326 1,975 6,468 3,625 5,100 5,100 5,202 Fire 70 - 5,000 - 540 5,202 500 510 Parks and recreation 1,254 540 11,520 500 - 510 3,825 2,000 Library 16,500 11,500 15,500 13,200 3,000 4,284 3,000 3,060 Miscellaneous 60 - - - 49,825 - 2,941 - Damage reimbursement - - - 4,287 - - - - Fire 24,424 103,396 14,600 15,332 45,941 30,600 18,000 18,000 Maintenance Reimb 1,014 - - 1,020 1,020 1,040 Other reimbursed expenses - - 14,857 15,742 18,368 15,606 5,000 5,100 6 - 1 - 18,366 20,400 2,300 2,346 Cash over/short 1,105 (2,511) 3,829 1,490 5,747 1,530 3,900 1,530 Collection service fees 615 445 649 356 234 306 306 312 Municipal court 105,486 135,494 128,550 450 765 459 459 468 Sale of abandoned proprty - - - 52,757 - - - - Sale of scrap 3,090 7,928 3,454 8,696 13,770 7,650 10,500 10,710 Other 58,722 63,784 44,004 166,175 89,158 51,000 51,000 51,000 Other misc rev/taxable - - - - - - - - Other misc rev/nontaxable 21,429 20,000 23,388 22,867 20,000 25,500 20,000 20,400 Community development 16,624 13,800 10,705 - - - - - Red Light Camera Fund - - - - - - - Utility Billing 33,000 - - - - - Sale of gen fixed assets 5,606 5,615 8,690 - - - - - Miscellaneous 552,492$ 675,792$ 480,603$ 491,164$ 452,868$ 345,937$ 267,465$ 247,625$ Electric 8,244,343 8,909,891 7,309,891 6,809,891 5,809,891 5,809,891 5,809,891 5,809,891 Water 1,109,573 1,408,505 1,295,000 1,333,850 1,374,000 1,415,000 1,415,000 1,458,000 Sewer 1,125,885 1,219,722 1,171,400 1,206,542 1,243,000 1,280,000 1,280,000 1,318,000 Solid Waste collection 487,000 716,644 702,208 709,987 722,034 722,034 722,034 722,034 Utility Transfers to General Fund 10,966,801$ 12,254,762$ 10,478,499$ 10,060,270$ 9,148,925$ 9,226,925$ 9,226,925$ 9,307,925$ General Fund Total $ 51,499,500 $ 55,115,362 $ 54,234,575 $ 56,095,531 $ 56,893,336 $ 57,569,303 $ 58,554,131 $ 61,943,083 Hotel Tax Fund Revenues Hotel/motel tax revenue 3,574,649 3,416,685 3,558,042 3,643,454 4,368,694 4,246,000 4,489,137 4,668,000 Chimney Hill Proceeds/Fund Balance - - - - - - - 9,327,416 Penalty and interest - 28 - 433 25,173 - - - State Gov't: Parks Projects - - 249,243 - - - - Interest on investments 12,683 24,767 23,147 18,622 22,556 11,500 18,710 55,000 Realized gain/loss 16 206 330 - - - - Net Inc/Dec in FMV - - (5,676) - - - - Hist pres proj revenue - - - 250 - - - Hotel Tax Fund Total 3,587,348$ 3,441,686$ 3,825,086$ 3,662,759$ 4,416,423$ 4,257,500$ 4,507,847$ 14,050,416$ Debt Service Fund Revenues Current taxes 12,001,683 12,064,837 11,864,300 11,391,564 11,501,460 11,941,492 11,859,000 12,510,135 Delinquent taxes 85,729 73,859 60,597 69,466 61,878 61,021 60,000 60,000 Penalty and interest 51,325 52,917 43,380 39,480 40,749 38,979 40,000 40,000 Interest on investments 111,370 50,259 34,555 24,842 22,183 25,034 25,000 25,250 Realized gain/loss 1,102 250 597 - - - - - Net Inc/Dec in FMV - - (4,700) - - - - - Accrued bond interest - 1,317 23,687 - - - - - Proceeds/Long Term Debt - 4,265,000 11,250,000 7,283,494 5,255,000 - - - Premiums on Bonds Sold - 75,183 1,172,234 1,132,812 951,174 - - - Wolf Pen Creek TIF Fund *- - - - - - - - Ngate Parking Garage Fund *(285,548) - - - - - - - Equipment replacement *180,350 - - - - - - - Convention Center Fund*- - - 423,320 - - - - Hotel Tax Fund*- 223,615 222,519 2,497,997 - - - - Memorial Cemetery Fund*- - - - - 196,058 196,058 262,795 Other - 30 2,939 1,596 - - - - Debt Service Fund Total 12,146,011$ 16,807,267$ 24,670,108$ 22,864,571$ 17,832,444$ 12,262,584$ 12,180,058$ 12,898,180$ * Transfers in from other funds D-3 Revenue History and Budget Estimates Description FY09 Actual FY10 Actual FY11 Actual FY12 Actual FY13 Actual FY14 Revised Budget FY14 Year-End Estimate FY15 Approved Budget Revenue for Major Funds Electric Fund Revenues Residential/taxable 46,465,656 51,954,211 57,985,006 54,548,781 53,264,925 55,343,084 56,933,408 57,514,122 Commer-industrial/taxable 25,289,099 27,280,846 30,288,034 29,380,212 28,614,231 29,924,407 29,433,332 29,733,549 Comm-ind sales/nontaxable 8,628,692 9,536,882 10,347,903 10,346,560 10,892,085 10,505,065 11,925,052 12,046,685 Security lights 90,758 98,581 95,397 96,941 98,333 99,960 98,193 100,157 Other electric sales 25,500 28,210 21,315 23,739 22,967 23,460 31,391 32,019 Electric property rental - - - - - - - - Pole Contact and Use 189,926 193,146 (27,823) 168,228 252,039 170,000 227,551 232,102 Forf/discounts/penalties 1,386,323 1,440,802 1,613,399 1,539,062 1,369,580 1,530,000 1,424,350 1,452,837 Connect fees 231,690 220,540 225,086 257,192 290,029 265,200 294,514 300,404 Misc operating revenues 126,060 182,124 192,780 181,606 195,300 195,000 199,532 203,523 Interest on investments 278,399 89,484 41,206 57,624 85,324 40,000 64,726 65,373 Realized gain/(loss) 124 770 655 - - - - - Net Incr/Decr in FMV - - (18,314) - - - - - Reimbursed Exp/UG Const - - 886,953 - - - - - Damage reimbursement 20,478 5,765 - 7,079 11,927 7,500 7,500 7,650 Other reimbursed expenses 255,153 26,434 101,421 73,829 9,236 15,000 20,000 20,400 Cash over/short (357) (0) (32) (169) (60) - 29 - Collection service fees 8,276 9,644 8,795 9,860 10,542 10,000 9,424 9,642 Mineral royalty interest 43 - 37 40 - - - - Sale of scrap 25,036 41,922 30,633 36,833 34,583 32,000 34,000 34,680 Gain on sale of property 127,440 (15,823) - - - - - Misc nonoperating revenue 10,740 7,907 5,401 50,524 4,012 10,000 10,000 10,200 General Fund 40,000 - 40,000 40,000 - 80,000 - Other Misc Revenue - 136 784 - - - - Transfers In: Equipment Replacement 164,408 - - - - - - Transfers In: Economic Development Fund - - 77,386 250,000 - - - Intergovernmental Revenue: Grants 18,941 - - - - - - Other Transfers In - Gen'l Gov't Projects - - - 763,286 - - - Electric Fund Total 83,254,945$ 91,244,844$ 101,900,199$ 97,831,227$ 95,155,053$ 98,170,676$ 100,793,002$ 101,763,343$ Water Fund Revenues Residential 10,473,028 9,361,705 10,210,875 8,697,441 8,696,630 8,531,023 8,166,358 8,411,349 Commercial 3,408,045 2,950,130 6,632,105 5,993,306 6,152,669 5,865,068 5,771,355 5,944,496 Connect fees 74,130 71,680 74,035 93,742 100,332 97,850 100,000 103,000 Water taps 242,472 247,140 208,076 271,164 220,476 226,600 280,000 288,400 Misc operating revenues 1,700 2,215 3,265 1,101 150 - - - Interest on investments 162,528 73,182 43,358 37,635 35,994 20,000 20,000 20,600 Realized gain/(loss)86 387 731 - - - - - Net Incr/Decr in FMV - - (7,624) - - - - - Damage reimbursement - - - - - - - - Subrogation recovered 27,582 (163) - - - - - - Other reimbursed expenses 13,084 - 15,175 - - - - - Collection Service Fees - - - - 7 - - - Land Rentals/Leases 28,269 31,269 19,269 7,269 7,269 7,500 7,500 7,725 Sale of Scrap 8,090 28,486 21,353 16,903 16,363 15,000 15,000 15,450 Gain on sale of property - 15,763 20,500 - - - - - Misc nonoperating revenue - 10,800 19,180 84,272 6,600 - - - Other revenue - 49 2,543 - 2 - - - General Fund 40,000 - 40,000 40,000 - - 80,000 - Other Transfers In / Equipment Replacement Fnd127,880 - - - - - - - Water Fund Total 14,606,894$ 12,792,643$ 17,302,841$ 15,242,833$ 15,236,492$ 14,763,041$ 14,440,213$ 14,791,020$ Wastewater Fund Revenues Residential 9,515,950 9,424,604 10,322,129 10,760,968 11,734,148 11,644,957 11,473,467 11,702,936 Commercial 1,962,868 1,892,613 2,083,072 2,200,734 2,434,661 2,355,214 2,505,099 2,555,201 Sewer taps 203,055 173,560 142,815 167,645 177,560 173,000 225,000 231,750 Misc operating revenues 7,152 - 25,175 5,998 3,935 1,000 10,000 300 Interest on investments 156,881 64,686 34,963 30,906 35,877 20,000 25,000 25,000 Realized gain/(loss)80 339 522 - - - - - Net Incr/Decr in FMV - - (8,067) - - - - - Capital Improvements - - - 60,174 60,624 - - - Other reimbursed expenses - - 100 - 1,096 - - - Sale of scrap 128 1,550 645 - 301 - - - Gain on sale of property - 23,183 20,100 - - - 26,440 - Misc nonoperating revenue 80 5,818 1,665 96,155 235 - - - Other revenue - - 18,563 - 4 1,000 21,000 1,000 General Fund 40,000 - 40,000 40,000 - - 80,000 - Other Transfers In / Equipment Replacement Fnd605,314 - - - - - - Wastewater Fund Total 12,491,508$ 11,586,353$ 12,681,682$ 13,362,580$ 14,448,441$ 14,195,171$ 14,366,006$ 14,516,187$ Sanitation Fund Revenues Residential/taxable 4,549,527 4,671,826 4,702,103 4,807,181 4,968,452 5,046,787 5,117,506 5,219,861 Residential sales/nontax 20,806 21,469 30,740 31,732 24,828 18,778 25,572 26,081 Commercial/taxable 1,961,770 1,858,658 2,009,264 1,953,793 1,930,754 2,257,246 2,201,060 2,564,235 Commercial/nontaxable 323,801 311,689 335,491 362,998 429,114 487,634 489,190 569,906 State surcharge/taxable 1,667 1,771 1,463 1,096 898 1,040 1,040 1,050 State surcharge/nontax - 7 13 3 14 - - - Rolloff rental/taxable 18,628 17,355 15,631 17,702 11,848 14,484 14,484 14,629 Rolloff rental/nontaxable 1,966 1,275 1,663 1,419 1,900 967 967 977 Misc fees for servcs/tax 17,489 23,448 17,811 22,090 18,362 21,012 21,012 21,222 Misc fees for servcs/ntax 1,094 1,904 2,068 3,493 1,652 3,060 3,060 3,091 Dumpster sales - - - 41 45 - - - Other operating: recycling 46,462 48,182 17,216 10,465 10,835 11,220 11,220 11,329 BVSWMA payment for debt service - 212,352 395,535 388,089 397,710 400,960 400,960 403,910 Interest on investments 59,450 64,052 5,854 3,610 1,403 2,010 2,010 2,020 D-4 Revenue History and Budget Estimates Description FY09 Actual FY10 Actual FY11 Actual FY12 Actual FY13 Actual FY14 Revised Budget FY14 Year-End Estimate FY15 Approved Budget Revenue for Major Funds Realized gain/(loss)99 189 87 - - - - - Net Incr/Decr in FMV - - - - - - - - Other reimbursed expenses - - - - 9,200 - - - State Grants 17,792 - 3,746 9,718 982 - - - Collection service fees 2,065 1,472 1,602 2,909 2,550 1,400 1,400 1,400 Sale of scrap 6,657 - - 1,439 575 - - - Gain on Sale of Property - (25,394) 11,850 (58,431) - - - Misc nonoperating revenue 3,940 175,000 (40) - - - - - Other Misc Revenue - - - (12,348) - - - - Sanitation Fund Total 7,033,213$ 7,385,255$ 7,552,097$ 7,546,999$ 7,811,122$ 8,266,598$ 8,289,481$ 8,839,711$ Drainage Fund Revenues Other reimbursed expenses - - 13,473 - - - - Residential 1,480,027 1,529,287 1,535,706 1,567,322 1,618,708 1,648,800 1,660,731 1,710,600 Commercial 313,147 365,976 382,436 384,602 390,472 398,400 408,022 420,200 Interest on investments 58,652 24,372 13,931 13,115 12,814 7,000 9,000 8,000 Realized gain/loss 25 159 223 - - - - Net Incr/Decr in FMV (1,850) (9,616) (2,936)- - - - Other - - 23 - - - Drainage Fund Total 1,850,002$ 1,910,178$ 1,929,360$ 1,978,535$ 2,021,994$ 2,054,200$ 2,077,753$ 2,138,800$ Major Funds Revenue Total 186,469,421$ 200,283,588$ 224,095,948$ 316,416,262$ 308,970,358$ 309,709,749$ 316,001,493$ 332,704,083$ D-5 Revenue History and Budget Estimates 12th Edition City Charter Amended November 6, 2012 E-1 Budget Provisions Stated in Charter ARTICLE V THE BUDGET Fiscal Year Section 45. The fiscal year of the City of College Station shall be determined by ordinance of the Council. Such fiscal year shall also constitute the budget and accounting year. Preparation and Submission of Budget Section 46. The City Manager, between thirty (30) and ninety (90) days prior to the beginning of each fiscal year, shall submit to the City Council a proposed budget which shall provide a complete financial plan for the fiscal year. Proposed Expenditures Compared With Other Years Section 47. The City Manager shall, in the preparation of the budget, place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated for the current fiscal year, and the proposed amount for the ensuing fiscal year. Budget a Public Record Section 48. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be a public record for inspection by anyone. The City Manager shall cause copies to be made for distribution to all interested persons. Notice of Public Hearing on Budget Section 49. At the meeting at which the budget is submitted, the City Council shall fix the time and place of a public hearing on the budget and shall cause to be published a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of the hearing. Public Hearing on Budget Section 50. At the time and place set for a public hearing on the budget, or at any time and place to which such public hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget submitted, and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained. Proceedings on Budget After Public Hearing Amending or Supplementing Budget Section 51. After the conclusion of such public hearing, the City Council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law. Before inserting any additional item or increasing any item of appropriation which will increase the total budget by three (3%) percent or more, it must cause to be published a notice setting forth the nature of the proposed increases and fixing a place and time, not less than five (5) days after publication, at which the City Council will hold a public hearing thereon. Proceedings on Adoption of Budget Section 52. After such further hearing, the City Council may insert the additional item or items, and make the increase or increases, to the amount in each case indicated by the published notice, or to a lesser amount; but where it shall increase the total proposed expenditures, it shall also 12th Edition City Charter Amended November 6, 2012 E-2 Budget Provisions Stated in Charter provide for an increase in the total anticipated revenue to at least equal such total proposed expenditures. Vote Required for Adoption Section 53. The budget shall be adopted by the favorable vote of a majority of the members of the entire City Council. Date of Final Adoption; Failure to Adopt Section 54. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the fiscal year. Should the City Council take no final action on or prior to such day, the budget as submitted by the City Manager shall be deemed to have been finally adopted. Effective Date of Budget; Certification; Copies Made Available Section 55. Upon final adoption, the budget shall be filed with the City Secretary and such other officials as may be designated by state law. The final budget shall be printed, or otherwise reproduced, and a reasonable number of copies shall be made available for the use of all offices, departments and agencies, and for the use of interested persons and civic organizations. Budget Establishes Appropriations Section 56. From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named. Budget Establishes Amount to be Raised by Property Tax Section 57. From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year. Contingent Appropriation Section 58. Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three (3) percent of the total budget expenditure, to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of, and distributed by, the City Manager, after approval by the City Council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported. The proceeds of the contingent appropriation shall be disbursed only by transfer to other departmental appropriation, the spending of which shall be charged to the departments or activities for which the appropriations are made. Estimated Expenditures Shall Not Exceed Estimated Resources Section 59. The total estimated expenditures of the general fund and debt fund shall not exceed the total estimated resources of each fund. The City Council may by ordinance amend the budget during a fiscal year if one of the following conditions exists: 12th Edition City Charter Amended November 6, 2012 E-3 Budget Provisions Stated in Charter 1. If during the fiscal year the City Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the City Council, by ordinance, may make supplemental appropriations for the year up to the amount of such excess. Before approval, the Council shall hold a public hearing on the proposed budget amendment. A notice of the time and place of a public hearing on the supplemental appropriation shall be published in the official newspaper of the City of College Station. The notice shall be placed in the newspaper at least five (5) business days before the date of the hearing. 2. To meet a public emergency affecting life, health and property of the public peace, the City Council may make emergency appropriations. Such appropriations may be made by emergency ordinance. To the extent that there are no available unappropriated revenues or a sufficient fund balance to meet such appropriations, the Council may by such emergency ordinance authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any such notes made during a fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made. 3. If at any time during the fiscal year it appears probable to the City Manager that the revenues or fund balances available will be insufficient to meet the amounts appropriated, the City Manager shall report to the City Council without delay, indicating the estimated amount of the deficit, any remedial action taken and recommendations as to any other steps to be taken. The Council shall then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may by ordinance reduce one or more appropriations. Lapse of Appropriation Section 60. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered. F-1 Fiscal and Budgetary Policy Statements FISCAL AND BUDGETARY POLICY STATEMENTS I. STATEMENT OF PURPOSE The broader intent of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City’s financial management include integrity, prudent stewardship, planning, accountability, and full disclosure. The more specific purpose is to provide guidelines to the Chief Financial Officer in planning and directing the City’s day- to-day financial affairs and in developing recommendations to the City Manager and City Council. The scope of these policies generally spans, among other issues, accounting, purchasing, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. Present fairly and with full disclosure the financial position and results of the financial operations of the City in conformity with generally accepted accounting principles (GAAP), and B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The City Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget process. II. OPERATING BUDGET A. PREPARATION. Budgeting is an essential element of the financial planning, control, and evaluation process of municipal government. The “operating budget” is the City’s annual financial operating plan. The budget includes all of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service funds of the City. The budgets for the General Funds and Special Revenue Funds are prepared in the Office of Budget and Strategic Planning on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period . Expenditures are recognized when the related fund liability is incurred with the exception of: unmatured interest on long term debt which is recognized when due and certain compensated absences and claims and judgments such as accrued vacation leave which are recognized when the obligations are expected to be liquidated with expendable resources. The budgets for the Enterprise and Internal Service Funds are similarly prepared on the modified accrual basis of accounting where cash transactions are included in the budget presentation in lieu of non cash transactions such as depreciation. The focus is on the net change in working capital (current assets less current liabilities). The budget is prepared with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The budget shall be presented to the City Council no later than six weeks prior to fiscal year end, and shall be enacted by the City Council on or before the twenty-seventh day of the last month of the preceding fiscal year. 1. APPROVED BUDGET. An approved budget shall be prepared by the Manager with the participation of all of the City’s Department Directors within the provisions of the City Charter. a. The budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget for operations and maintenance costs, (3) service level adjustments for increases or decreases to existing service levels, and (4) revenues. F-2 Fiscal and Budgetary Policy Statements b. The budget review process shall include Council participation in the development of each of the four segments of the approved budget and a public hearing to allow for citizen participation in the budget preparation. c. The budget process shall span sufficient time to address policy and fiscal issues by the Council. d. A copy of the approved budget shall be filed with the City Secretary when it is submitted to the City Council in accordance with the provisions of the City Charter. 2. ADOPTION. Upon the presentation of an approved budget document to the Council, the Council shall call and publicize a public hearing. The Council will subsequently adopt by ordinance such budget as it may have been amended as the City’s Annual Budget, effective for the fiscal year beginning October 1. 3. BUDGET AWARD. The operating budget will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation. B. BALANCED BUDGET. The operating budget will be balanced with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. Excess balances shall be used as capital funds or other non-recurring expenditures. C. PLANNING. The budget process will be coordinated so as to identify major policy issues for City Council. The budget process will be a part of an overall strategic planning process for the City. D. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to assess their budgetary and operational performance and to enable the Office of Budget and Strategic Planning to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council quarterly within thirty (30) working days after the end of each quarter . Such reports will be in a format appropriate to enable the City Council to understand the big picture budget status. E. CONTROL. Operating expense control is addressed in Section IV. of these Policies. F. CONTINGENT APPROPRIATION. Pursuant to Section 58 of the Charter of the City of College Station, the City will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported . The proceeds shall be disbursed only by transfer to departmental appropriation . The transfer of this budget appropriation shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $50,000. Any transfer involving more than such amounts must be expressly approved in advance by the City Council. All transfers from the contingent appropriation will be evaluated using the following criteria: 1. Is the request of such an emergency nature that it must be made immediately? 2. Why was the item not budgeted in the normal budget process? 3. Why can’t the transfer be made within the division or department? III. REVENUE MANAGEMENT. A. OPTIMUM CHARACTERISTICS. The City will strive for the following optimum characteristics in its revenue system: 1. SIMPLICITY. The City, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient. A corresponding decrease in the F-3 Fiscal and Budgetary Policy Statements City’s cost of collection and a reduction in avoidance to pay will thus result. The City will avoid nuisance taxes or charges as revenue sources. 2. CERTAINTY. A knowledge and understanding of revenue sources increases the reliability of the revenue system. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets and plans. 3. EQUITY. The City shall make every effort to maintain equity in its revenue system; i.e., the City shall seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes. 4. REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. 5. ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and collecting that revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost and cost of service analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 6. DIVERSIFICATION AND STABILITY. A diversified revenue system with a stable source of income shall be maintained. This approach will help avoid instabilities in particular revenue sources due to factors such as fluctuations in the economy and variations in the weather. Stability is achieved by a balance between elastic and inelastic revenue sources. B. OTHER CONSIDERATIONS. The following considerations and issues will guide the City in its revenue policies concerning specific sources of funds: 1. COST/BENEFIT OF INCENTIVES FOR ECONOMIC DEVELOPMENT. The City will use due caution in the analysis of any tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as part of such evaluation. 2. NON-RECURRING REVENUES. One-time or non-recurring revenues will not be used to finance ongoing operations. Non-recurring revenues should be used only for one-time expenditures such as long-lived capital needs. They will not be used for budget balancing purposes. 3. PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valued at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the Brazos County Appraisal District. Reappraisal and reassessment shall be done at a minimum of once every three years. A ninety-six and one half percent (96.5%) collection rate shall serve each year as a minimum goal for tax collections. The City Manager may, for budget and forecasting purposes, use up to the tax rate in effect for the current year’s budget. This policy will require that the City Manager justify a tax rate that is different from the current tax rate. The justification will be based on City Council directions, needs arising from voter authorized bonds, or other extraordinary conditions as may arise from time to time. 4. INVESTMENT INCOME. Earnings from investment (both interest and capital gains) of available monies, whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from which monies were provided to be invested. 5. USER-BASED FEES AND SERVICE CHARGES. For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible . There will be a review of fees and charges no less than once every three years to ensure that fees provide adequate coverage of costs of services. User charges F-4 Fiscal and Budgetary Policy Statements may be classified as “full cost recovery,” “partial cost recovery I,” “partial cost recovery II” and “minimal cost recovery,” based upon City Council policy. a. Full fee support (80-100%) will be obtained from enterprise operations such as utilities, sanitation service, landfill, cemetery and licenses and permits. b. Partial fee support I (50-80%) will be generated by charges for emergency medical services, miscellaneous licenses and fines, and all adults’ sports programs. c. Partial fee support II (20%-50%) will be generated by charges for youth programs and activities. d. Minimum fee support (0-20%) will be obtained from other parks, recreational and cultural programs and activities. 6. ENTERPRISE FUND RATES. The City will review and adopt utility rates as needed to generate revenues required to fully cover operating expenses, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital. Additionally, enterprise activity rates will include transfers to and receive credits from other funds as follows: a. General and Administrative (G&A) Charges. G&A costs will be charged to all funds for services of general overhead, such as administration, finance, customer billing, personnel, technology, engineering, legal counsel, and other costs as appropriate. The charges will be determined through an indirect cost allocation study following accepted practices and procedures. b. Utility Transfer to General Fund. The intent of this transfer is to provide a benefit to the citizens for their ownership of the various utility operations. An in-lieu-of-franchise fee is included as part of the rate computation of the transfer and is consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. (1) Electric Fund Starting in FY12, the City began to reduce the total transfer from the Electric Fund. It is estimated that the reduction in the transfer amount will occur in FY12 and FY13. Starting in FY14, the Utility Transfer to the General Fund will be calculated based on kWh usage at a rate of that would equate to an approximate 6% franchise fee. Currently, this rate is estimated to be $0.007/kWh. The final total transfer amount will not exceed 6% of total estimated operating revenues. (2) Water, Wastewater and Sanitation Funds This transfer will be made in accordance with the following two methods, not to exceed 10% of the total estimated operating revenues for the Water and Wastewater Funds, and 10% for the Sanitation Fund: (1) In-Lieu-of-Franchise Fee. In-lieu-of-franchise fee will be included as part of the rate computation at 6% of gross sales consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. (2) Utility Transfer to the General Fund. This transfer will be calculated at 8% of total Fund Equity. 7. INTERGOVERNMENTAL REVENUES. Reliance on intergovernmental revenues (grants) will be eliminated or reduced. Any potential grants will be examined for matching and continuation of program requirements. These revenue sources should be used only for projects and programs where operating and maintenance costs that have been included in the financial forecast and their ultimate effect on operations and revenue requirements are anticipated. F-5 Fiscal and Budgetary Policy Statements 8. REVENUE MONITORING. Revenues as they are received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. IV. EXPENDITURE CONTROL A. APPROPRIATIONS. The point of budgetary control is at the department level in the General Fund and at the fund level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be approved by the City Council and must meet other requirements as outlined in the City Charter. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures. B. AMENDMENTS TO THE BUDGET. In accordance with the City Charter, the budget may be amended after the following conditions are met: 1. The City Manager certifies that there are available revenues in excess of those estimated in the Budget. 2. The City Council holds a public hearing on the supplemental appropriation. 3. The City Council approves the supplemental appropriation. C. CENTRAL CONTROL. Modifications within the operating categories (salaries, supplies, maintenance, services, capital etc.) can be made with the approval of the City Manager. Modifications to reserve categories and interdepartmental budget totals will be done only by City Council consent with formal briefing and council action. D. PURCHASING. The City shall make expenditures to promote the best interests of the citizens of College Station. The City shall encourage free and unrestricted competition on bids and purchases, ensuring the taxpayers the best possible return on and use of their tax dollars. It shall be the policy of the City to fully comply with and make purchases or expenditures pursuant to the City’s Purchasing Manual which includes policies, rules, regulations, procedures, state and federal law. The Purchasing office, a division of Fiscal Services, is the central authority for all purchasing activity $3,000 and greater. The City Manager or his designee, in consultation with appropriate City Departments, may determine the procurement method for goods and services that provides the best value to the City. The purchase of goods or services by the City at a total cost of less than $3,000 may be approved by the applicable department in accordance with the department’s internal control procedures. E. PROMPT PAYMENT. All invoices approved for payment by the proper City authorities shall be paid within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with the provisions of Chapter 2251 of the Local Government Code. The Chief Financial Officer shall establish and maintain proper procedures which will enable the City to take advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and legally delayed in order to maximize the City’s investable cash. F. RISK MANAGEMENT. The City will aggressively pursue every opportunity to provide for the Public’s and City employees’ safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon actuarial determinations and not be used for purposes other than for financing losses. G. REPORTING. Summary reports will be prepared showing actual expenditures as compared to the original budget and prior year expenditures. V. CAPITAL BUDGET AND PROGRAM A. PREPARATION. The City’s capital budget will include all capital projects funds and all capital resources. The budget will be prepared annually on a project basis. The capital budget will be prepared by the Office of Budget and Strategic Planning with the involvement of responsible departments. F-6 Fiscal and Budgetary Policy Statements B. CONTROL. All capital project expenditures must be appropriated in the capital budget. The Chief Financial Officer must certify the availability of resources before any capital project contract is presented to the City Council for approval. C. PROGRAM PLANNING. The capital budget will be taken from the capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, with a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next five years. Future maintenance and operational costs will be considered so that these costs can be included as appropriate in the annual budget. D. FINANCING PROGRAMS. Where applicable, assessments, impact fees, pro-rata charges, or other fees should be used to fund capital projects which have a primary benefit to specific, identifiable property owners. Recognizing that long-term debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. E. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to manage their capital budgets and to enable the Office of Budget and Strategic Planning to monitor and control the capital budget as authorized by the City Manager. Summary capital project status reports will be presented to the City Council monthly. VI. CAPITAL MAINTENANCE & REPLACEMENT The City recognizes that deferred maintenance and not anticipating capital replacements increases future capital costs. In order to address these issues, the City Council has approved a number of policies to address these issues. A. STREETS CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually provide significant funding for the Streets Division within the Public Works Department to use for a residential street maintenance program. B. BUILDING CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually provide significant funding for major maintenance on its buildings such as roof air conditioning, flooring and other replacements. C. PARKING LOTS AND INTERNAL ROADWAYS. It is the policy of the City to annually provide significant funding to pay for major maintenance of parking lots and internal roadways. D. TECHNOLOGY. It is the policy of the City to fund the maintenance and replacement of its personal computers and network servers. The funding is 10% of the original cost of the equipment and the software. Additionally, funding for integration solutions and upgrades to the mid-range systems is $90,000 annually. Major replacements for the computer systems including hardware and software will be anticipated for a five-year period and included with the capital projects lists presented in the annual budget. E. FLEET REPLACEMENT. The City has a major investment in its fleet of cars, trucks, tractors, backhoes, and other equipment. The City will anticipate replacing existing equipment, as necessary and will establish charges that are assigned to departments to account for the cost of that replacement. The replacement fund may be used to provide funding for new equipment providing a charge to departments that recovers the initial investment and lost opportunity costs and maintains the ability of the fund to provide for replacement of all covered equipment. F. RADIOS, COPIERS, OTHER EQUIPMENT, AND TELEPHONES. The City has a major investment in its radios, copiers, and telephone equipment. As a part of the on-going infrastructure maintenance and replacement, the F-7 Fiscal and Budgetary Policy Statements City has anticipated the useful life of such equipment and established a means of charging the cost of replacement of that equipment to the various departments in order to recognize the city’s continuing need. VII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. ACCOUNTING. The City is solely responsible for the recording and reporting of its financial affairs, both internally and externally. The Chief Financial Officer is the City’s Chief Fiscal Officer and is responsible for establishing the structure for the City’s Chart of Accounts and for assuring that procedures are in place to properly record financial transactions and report the City’s financial position. B. AUDITING. 1. QUALIFICATIONS OF THE AUDITOR. In conformance with the City’s Charter and according to the provisions of Texas Local Government Code, Title 4, Chapter 103, the City will be audited annually by outside independent accountants (“auditor”). The auditor must be a CPA firm of regional reputation and must demonstrate that it has the breadth and depth of staff to conduct the City’s audit in accordance with generally accepted auditing standards (GAAS) and contractual requirements. The auditor must be registered as a partnership or corporation of certified public accountants, holding a license under Chapter 901 Texas Occupations Code, capable of demonstrating that it has sufficient staff which will enable it to conduct the City’s audit in accordance with generally accepted auditing standards as required by the City Charter and applicable state and federal laws. The auditor’s report on the City’s financial statements will be completed and filed with the City Secretary within 120 days of the City’s fiscal year end, and the auditor will jointly review the management letter with the City Council within 30 days of its receipt by the staff. In conjunction with their review, the Chief Financial Officer shall respond in writing to the City Manager and City Council regarding the auditor’s Management Letter, addressing the issues contained therein. The Council shall schedule its formal acceptance of the auditor’s report upon the resolution of any issues resulting from the joint review. 2. RESPONSIBILITY OF AUDITOR TO CITY COUNCIL. The auditor is retained by and is accountable directly to the City Council and will have access to direct communication with the City Council if the City Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities. 3. SELECTION OF AUDITOR. The City will not require a periodic rotation of outside auditors, but will circulate requests for proposal for audit services at least every five years. Authorization for the City’s annual audit shall occur no less than 30 days prior to the end of the fiscal year. 4. CITY INTERNAL AUDITOR. Pursuant to Article III, Section 30 of the City Charter, the City map appoint an officer of the City to be the City Internal Auditor. The internal auditor will assist management in preventing, detecting and deterring fraud by monitoring the design and proper functioning of internal control policies and procedures. The internal auditor may conduct performance audits, special investigations, and special studies under the direction of the City Council or Audit Committee. C. FINANCIAL REPORTING. 1. EXTERNAL REPORTING. The City shall prepare a written Comprehensive Annual Financial Report (CAFR) that shall be presented to the Council within 120 calendar days of the City’s fiscal year end. Accuracy and timeliness of the CAFR are the responsibility of City staff. The CAFR shall be prepared in accordance with GAAP and shall be presented annually to the Government Finance Officer’s Association (GFOA) for evaluation and consideration for the Certificate of Achievement for Excellence in Financial Reporting. If City staffing limitations preclude such timely reporting, the Chief Financial Officer will inform the City Council of the delay and the reasons therefore. F-8 Fiscal and Budgetary Policy Statements 2. INTERNAL REPORTING. The Fiscal Services Department will prepare internal financial reports, sufficient to plan, monitor, and control the City’s financial affairs. Internal financial reporting objectives are addressed throughout these policies. VIII. ASSET MANAGEMENT A. INVESTMENTS. The Chief Financial Officer or the designee shall promptly invest all City funds with the depository bank in accordance with the provisions of the current Bank Depository Agreement or in any negotiable instrument authorized by the City Council under the provisions of the Public Funds Investment Act of 1987 as amended, and in accordance with the City Council’s approved Investment Policies. An investment report will be provided to the City Council quarterly. This report shall provide both summary and detailed information on the City’s investment portfolio. B. CASH MANAGEMENT. The City’s cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasible, including utility bills, building and related permits and licenses, fines, fees, and other collection offices as appropriate. Periodic review of cash flow position will be performed to determine performance of cash management and conformance to investment policies. The underlying theme will be that idle cash will be invested with the intent to 1) safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will be done. C. FIXED ASSETS AND INVENTORY. These assets will be reasonably safeguarded and properly accounted for, and prudently insured. A fixed asset of the City shall be defined as a purchased or otherwise acquired piece of equipment, vehicle, furniture, fixture, capital improvement, addition to existing capital investments, land, buildings or accessioned Library materials which has an original cost or value of at least $5,000 and a useful life of more than three years . All expenditures related to specific capital projects are exceptions to the rule. Assets owned by the electric utility will be capitalized in accordance with Federal Energy Regulatory Commission (FERC) guidelines. Furthermore, assets owned by either the water or wastewater utilities will be capitalized in accordance with the National Association of Regulatory Utility Commissioners (NARUC) guidelines. The City’s fixed assets shall be reasonably safeguarded and properly accounted for and sufficiently insur ed. Responsibility for the safeguarding of the City’s fixed assets lies with the department director in whose department the fixed asset is assigned. The Fiscal Services Department shall maintain the permanent records of the City’s fixed assets including description, cost, department of responsibility, date of acquisition, depreciation and expected useful life. D. COMPUTER SYSTEM/DATA SECURITY. The City shall provide security of its computer/network system and data files through physical and logical security systems that will include, but not limited to, double back-to-back firewalls and a two-tier spam/virus protection system. The physical location of computer/network systems shall be in locations inaccessible to unauthorized personnel. IX. DEBT MANAGEMENT A. DEBT ISSUANCE. The City will issue debt only for the purpose of acquiring or constructing capital assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the general good, and for capital equipment. 1. GENERAL OBLIGATION BONDS (GO’s). GO’s will be used only to fund capital assets of the general government and are not to be used to fund operating needs of the City. GO’s are backed by the full faith and credit of the City as well as the ad valorem tax authority of the City, to the extent allowed by law. The term of a bond F-9 Fiscal and Budgetary Policy Statements issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no more than twenty (20) years. General obligation bonds must be authorized by a vote of the citizens of the City of College Station. 2. REVENUE BONDS (RB’s). RB’S will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces a revenue and for which the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements. The term of the obligation should not exceed the useful life of the asset(s) to be funded by the bond issue and will generally be limited to no more than twenty (20) years. 3. CERTIFICATES OF OBLIGATION, Contract Obligations, etc. (CO’s). CO’s will be used in order to fund capital requirements that are not otherwise covered under either revenue bonds or general obligation bonds . Debt service for CO’s may be either from general revenues or backed by a specific revenue stream or streams or by a combination of both. Generally CO’s will be used to fund capital assets when GO’s and RB’s are not appropriate and when authorized under law. The term of the obligation may not exceed the useful life of the asset(s) to be funded by the proceeds of the debt issue and will generally be limited to no more than ten (10) years, but may extend to twenty (20) years when the asset is of a nature that its anticipated useful life exceeds 20 years. B. METHOD OF ISSUANCE AND BIDDING PARAMETERS. 1. METHOD OF SALE. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not elected, the City will publicly present the reasons why, and the City will participate with the financial advisor in the selection of the underwriter or direct purchaser. 2. BIDDING PARAMETERS. The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. C. ANALYSIS OF FINANCING ALTERNATIVES. Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to, 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees. D. DISCLOSURE. Full disclosure of operating costs along with capital costs will be made to the bond rating agencies and other users of financial information. The City staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Preliminary Official Statements, and will take responsibility for the accuracy of all financial information released. E. FEDERAL REQUIREMENTS. The City will maintain procedures to comply with arbitrage rebate and other Federal requirements. F. DEBT STRUCTURING. The City will issue bonds for 20 years or less, not to exceed the life of the asset acquired. The structure should approximate level annual debt service unless operational matters dictate otherwise or if market conditions indicate potential savings could result from modifying the level payment stream. Consideration of market factors, such as the tax-exempt qualification, minimum tax alternative, and so forth will be given during the structuring of long-term debt instruments. X. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS A. OPERATIONAL COVERAGE. (NO OPERATING DEFICITS). The City will maintain an operational coverage of 1.00, such that current operating revenues will at least equal or exceed current operating expenditures. F-10 Fiscal and Budgetary Policy Statements Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or non-recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated in Paragraph B, following. B. OPERATING RESERVES/FUND BALANCES 1. The unobligated fund balance in the General Fund should be at least 15% of the annual budgeted General Fund expenses. This percentage is the equivalent of 55 days expenditures. An additional amount of up to 3.0% should be maintained for extraordinary items or contingencies. Cash and investments alone should be equivalent to 30 days of operating expenditures. 2. The working capital (current assets less current liabilities) in the enterprise funds should be maintained at 15% of total operating expenses or the equivalent of 55 days. Cash and Investments alone should be equivalent to 30 days of operations. 3. The Hotel Tax Fund fund balance should be at least 15% of the annual budgeted expenditures. Adequate reserves are essential due to the nature of this revenue source and the reliance organizations have on this revenue source to maintain ongoing operations. 4. The Internal Service Funds will attain and retain fund balance/working capital balances appropriate for the fund . (a) Some funds such as Fleet Maintenance and Utility Customer Service need only a minimal working capital balance in order to meet the needs of the fund. (b) Other funds-such as the various insurance funds where risk is retained by the City in a self-insurance mode, a reserve will be established based upon an actuarial determination. Such reserve will be used for no other purposes than for financing losses under the insurance program. (c) The Replacement Fund will have a working capital balance that will provide resources to replace covered equipment when it is necessary to be replaced. The funds will be replenished based on anticipated life of equipment and adjusted based on changes in the costs the covered equipment. C. LIABILITIES AND RECEIVABLES. Procedures will be followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of the invoice date or on receipt of the goods or services, whichever is later. Accounts Receivable procedures will target collection for a maximum of 30 days from service, with any receivables aging past 90 days to go to a collection agency. The Chief Financial Officer is authorized to write-off uncollectible accounts that are delinquent for more than 365 days, if the proper delinquency procedures have been followed. D. CAPITAL AND DEBT SERVICE FUNDS. 1. Monies in the capital projects funds will be used within 36 months of receipt. Balances will be used to generate interest income to offset increases in construction costs or other associated costs. Capital project funds are intended to be expended. 2. Revenues in the General Debt Service Fund are stable, based on property tax revenues and transfers from other funds. Remaining balances are maintained to meet contingencies and to make certain that the next year’s debt service payments may be met in a timely manner. The fund balance should not fall below 81/3% (one month) of average budgeted expenditures (in line with IRS guidelines). XI. INTERNAL CONTROLS A. WRITTEN PROCEDURES. Wherever possible, written procedures will be established and maintained by the Chief Financial Officer for all functions involving purchasing, cash handling and/or accounting throughout the City. These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement. B. DEPARTMENT DIRECTORS’ RESPONSIBILITIES. Each department Director is responsible for ensuring that good internal controls are followed throughout his or her Department, that all Fiscal Services Department directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed. Departments will develop and periodically update written internal control procedures. C. INTERNAL REVIEWS/AUDITS. The Accounting Division will complete a review/audit of any department or procedure as directed by the Chief Financial Officer. Audits of petty cash and cash receipts will be randomly scheduled and conducted on an annual basis. F-11 Fiscal and Budgetary Policy Statements City of College Station Land Area and Public Safety Statistics (as of September 2014) Date incorporated:October, 1938 Date first charter adopted:October, 1938 Date present charter adopted:May, 1992 Date of last charter amendment:November, 2012 Form of government:Council-Manager Elections: Number of registered voters in last municipal election:39,721 Number of votes cast in last municipal election:4,167 Percentage of registered voters voting in last municipal election:10.49% Miles of streets Centerline Miles (CoCS, TXDoT, TAMU, Private & County)495 Centerline Miles maintained by City 310 Miles of Sanitary Sewer Line:332 linear miles Fire Protection Number of stations:6 Number of full-time employees:146 Police Protection Number of full-time employees:202.5 Number of patrol units:39 One jail facility with a capacity of:17 Year Square Miles 1938 2.00 1940 2.51 1950 2.91 1960 6.34 1970 16.00 1980 24.01 1984 28.47 1994 32.55 1995 38.14 1996 40.69 2003 47.22 2004 47.23 2008 49.60 2009 49.60 2010 49.60 2011 50.60 2012*50.80 *Square miles have not changed since 2012. Area in Square Miles G-1 Miscellaneous Statistical Data City of College Station Population and Demographic Estimates Census 2014 *101,736 Count 2013 99,918 2012 97,462 2010 93,583 2000 67,890 1990 52,456 1980 37,296 1970 17,676 1960 11,396 Sex and Age Male 51.6% Female 48.4% Under 5 years ##4.6% 5 to 9 years ##4.1% 10 to 14 years ##4.2% 15 to 19 years ##16.0% 20 to 24 years ##32.9% 25 to 34 years ##14.3% 35 to 44 years ##8.0% 45 to 54 years ##6.4% 55 to 59 years ##2.4% 60 to 64 years ##2.5% 65 to 74 years ##2.8% 75 to 84 years ##1.3% 85 years and older ##0.6% Median Age 22.5 Race White ##78.5% Black or African American ##7.2% Hispanic or Latino ##14.2% American Indian and Alaska Native ##0.2% Asian ##9.4% Native Hawaiian and Other Pacific Islander ##0.1% Some other race 52 2.5% Two or more races ##2.1% Source for Above: Source: U.S. Census Bureau, 2008-2012 American Community Survey * Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of Planning and Development Services as of September 2014. G-2 Miscellaneous Statistical Data (as of September 2014) TOTAL NUMBER NUMBER PERCENT YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED 2003 33,566 32,906 660 2.0% 2004 36,745 35,116 1,629 4.4% 2005 39,927 38,233 1,694 4.2% 2006 40,182 38,490 1,692 4.2% 2007 41,099 39,521 1,578 3.8% 2008 43,729 41,888 1,841 4.2% 2009 46,102 43,648 2,454 5.3% 2010 48,273 45,231 3,042 6.3% 2011 47,957 44,987 2,970 6.2% 2012 48,351 45,832 2,519 5.2% 2013 49,813 47,633 2,447 4.9% 2014*51,290 49,325 1,965 3.8% Source: Texas Workforce Commission *2014 represents labor force and employment through September 2014. **In 2005, the Bureau of Labor Statistics introduced a new methodology for calculating the unemployment rate. Along with the new calculation method, Robertson and Grimes county were added to the Bryan/College Station MSA. Primary Labor Force for College Station 2003 - 2014 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 15,000 20,000 25,000 30,000 35,000 40,000 45,000 50,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Total Labor Force % Unemployed G-3 Miscellaneous Statistical Data City of College Station Economic Characteristics Civilian Labor Force Occupations for College Station Civilian employed population 16 years and over:## Management, professional, and related occupations ##46.8% Service occupations ##16.9% Sales and office occupations ##25.8% Construction, extraction, maintenance and repair occupations ##5.6% Production, transportation, and material moving occupations ##4.9% Source: U.S. Census Bureau, 2008-2012 American Community Survey 5-year Estimate Income and Benefits for College Station (in 2010 Inflation-Adjusted Dollars) Households Less than $10,000 ##23.9% $10,000 to $14,999 ##6.9% $15,000 to $24,999 ##12.8% $25,000 to $34,999 ##8.9% $35,000 to $49,999 ##10.7% $50,000 to $74,999 ##10.8% $75,000 to $99,999 ##9.2% $100,000 to $149,999 ##9.1% $150,000 to $199,999 ##4.0% $200,000 or more ##3.7% Median household income (dollars)$30,806 Mean household income (dollars)$54,924 Families Less than $10,000 ##9.8% $10,000 to $14,999 ##3.7% $15,000 to $24,999 ##8.5% $25,000 to $34,999 ##7.7% $35,000 to $49,999 ##10.7% $50,000 to $74,999 ##14.2% $75,000 to $99,999 ##13.7% $100,000 to $149,999 ##16.2% $150,000 to $199,999 ##8.1% $200,000 or more ##7.2% Median household income (dollars)$66,982 Mean household income (dollars)$84,273 Non-family Households Median household income (dollars)$16,481 Mean household income (dollars)$28,684 Mean travel time to work 17.6 minutes Source: U.S. Census Bureau, 2008-2012 American Community Survey 5-year Estimate G-4 Miscellaneous Statistical Data UNIVERSITY YEAR ENROLLMENT 2004 44,435 2005 44,578 2006 45,380 2007 46,542 2008 48,039 2009 48,702 2010 49,129 2011 49,861 2012 50,227 2013 52,449 2014 55,810 Source: Texas A&M University Enrollment Profile Fall 2014 Texas A&M University Enrollment 2004 - 2014 40,000 42,000 44,000 46,000 48,000 50,000 52,000 54,000 TAMU Enrollment Established in 1876, Texas A&M University became the first public higher education institution in Texas. Today, an estimated 55,810 students are enrolled in one of 10 colleges and 75 departments. Texas A&M has the largest engineering school in the U.S. Research spending at the University recently topped $820 million per year. With such a unique past, Texas A&M University gives College Station great tradition. G-5 Miscellaneous Statistical Data City of College Station Principal Taxpayers (as of September 2014) Percent of 2014 Total Assessed College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation Post Oak Mall - College Station LLC Retail Mall $57,206,360 0.87% College Station Properties LP Apartments $56,622,230 0.86% College Station Hospital LP Medical 56,154,920 0.86% SHP-The Callaway House Apartments 50,609,325 0.77% SW Meadows Point LP Apartments 45,584,367 0.69% Culpepper Family LP Apartments 42,145,765 0.64% Weinberg, Israel & David Alkosser Housing 41,348,751 0.63% BVP 2818 Place LP Apartments 40,950,550 0.62% The Rise at Texas Properties I LLC Apartments 40,615,800 0.62% JamesPoint Management Housing 39,356,249 0.60% $470,594,317 7.17% Top 5 Commercial Taxpayers *Type of Business Assessed Valuation Valuation Post Oak Mall - College Station LLC Retail Mall $57,206,360 0.87% College Station Hospital LP Medical 55,532,010 0.85% Wal-Mart Real Estate Business Trust Retail 38,904,210 0.59% HEB;H E Butt Store Prop CO #1 Retail 27,960,710 0.43% EH College Station LP Hotel 25,887,350 0.39% $205,490,640 3.13% Top 5 Industrial Taxpayers *Type of Business Assessed Valuation Valuation Dealer Computer Services Inc Retail $25,538,230 0.39% AT&T Mobility LLC Telecommunications 7,040,070 0.11% O I Corporation Retail 3,036,640 0.05% Lawson Properties II LLC Retail 3,013,150 0.05% Dallas MTA LP Telecommunications 2,645,490 0.04% $41,273,580 0.63% Source: Brazos County Appraisal District *Taxpayers may own additional land that is not classified as commercial or industrial therefore the value is not picked up on the commercial and industrial value report. G-6 Miscellaneous Statistical Data City of College Station Construction Permits Last Ten Calendar Years Residential Commercial Construction Construction Total Year Value Value Value 2004 985 100,504,006$ 366 114,543,138$ 1,351 215,047,144$ 2005*1,991 127,265,816$ 419 31,169,195$ 2,410 158,435,011$ 2006 1,048 126,249,768$ 410 57,162,203$ 1,458 183,411,971$ 2007 990 161,466,990$ 413 74,683,795$ 1,403 236,150,785$ 2008 1,131 164,494,779$ 346 154,313,994$ 1,477 318,808,773$ 2009 792 82,316,558$ 243 46,947,099$ 1,035 129,263,657$ 2010 860 93,158,066$ 309 162,053,510$ 1,169 255,211,576$ 2011 971 124,132,135$ 359 123,779,052$ 1,330 247,911,187$ 2012 1,208 149,737,218$ 325 67,478,910$ 1,533 217,216,128$ 2013 1,030 145,142,757$ 333 67,516,132$ 1,363 212,658,889$ 2014**855 175,789,529$ 280 60,436,571$ 1,135 236,226,100$ **Reflects January through September 2014 * NOTE: Source:The City of College Station, Planning and Development Services * Overall in 2005, residential and commercial construction permits are higher than other years due to an increase in roofing permits because of a hailstorm in CS. Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn, demolition, storage/accessory and sign permits. Number of Permits Number of Permits Number of Permits Residential Construction includes: Single family dwellings, Duplexes and Apartments as well as residential remodels and additions, slabs, roofs, and swimming pools. $- $50,000,000 $100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 $350,000,000 0 500 1,000 1,500 2,000 2,500 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Total Value $# Permits IssuedSeries1 Series2 Series3 G-7 Miscellaneous Statistical Data Revised June 18, 2014 Park System Inventory 2014 PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART OTHER ANDERSON N 8.94 6 D O O 6 1  1/3 2 5 30 BARRACKS N 3.88 15 D  1   2 BEE CREEK & D.A. “ANDY” ANDERSON ARBORETUM C 43.5 B D O O 1 O 1 4 3   P 1/3 1/2 O2 O 4  O 237 Batting Cage & Arboretum BILLIE MADELEY N 5.14 2 D  BRISON N 9.20 6 D  1/3 10 Bonfire Memorial Lights BROTHERS POND N 16.12 5 D  3 2   FP  O 1/2  1/2 F F BRIAN BACHMANN COMMUNITY PARK C 44.70 B D O O 1  O 2 O23 O6 O 4  O 544 Skate Park SWC Center CARTER’S CROSSING N 7.34 4 D    CASTLEGATE N 8.26 13 D  2 2  O 3P 1/3 1 O 2 CASTLEROCK N 5.86 10 D 1 1 2 O1/3 F F CEMETERY, COLLEGE STA. 18.50 State Historic CEMETERY, MEMORIAL OF CS 56.50 Aggie Field of Honor COVE OF NANTUCKET N 3.92 12 D 1/3 CREEK VIEW N 14.01 10 D   1  O O 2 School CRESCENT POINTE N 5.00 4 D 1/3 CY MILLER M 2.50 3 D  1  FP 1/3 O Police Dept. EASTGATE M 1.80 2 D  O EDELWEISS N 12.30 5 D  2  1/2  1 F F F  10 EDELWEISS GARTENS N 13.60 10 D  O 2  O 1/2  1 EMERALD FOREST N 4.59 8 D 2 O 1 O 1/3 o 1/2 GABBARD N 10.67 6 D  1 1  FP O 1/3 F F F GEORGIE K. FITCH N 11.30 5 D  2 1   O 1/3 o 1 F F HENSEL (TAMU) C 29.70 B D o 2 o 3 4 2  1/3  70 TAMU JACK & DOROTHY MILLER N 10.00 5 D o 3 2  1/3   1 School JOHN CROMPTON N 15.26 7 D o o o 1  1 P    1 50 LEMONTREE N 15.40 6 D o 3 1    3/4 1/2 o 1 30 LICK CREEK RN 515.54 D D  1.8 60 LIONS M 1.50 2 D 3 o 2 o 1 10 LONGMIRE N 4.16 5 D 2  1/3 LUTHER JONES M 1.80 6 D   1 MERRY OAKS N 4.60 2 D 2 2   O 1/3  1 NORTHGATE PARK M 1.59 1 U OAKS N 7.50 2 D o o 7 1  1/4 o 1  Disc Golf PARKWAY M 1.90 2 D 1 2  6 PEBBLE CREEK N 10.20 11 D  2 4  1/2  1 F F F School PHILLIPS N 3.76 13 D o1   RAINTREE N 13.00 4 D  2 2  1/3 F  REATTA MEADOWS N 3.00 10 U RICHARD CARTER N 7.14 2 D  1/3  State Historic SANDSTONE N 15.21 8 D  1  1/3   1 F F F 48 SMITH TRACT N 11.80 4 U SONOMA N 7.16 10 U G-8 Miscellaneous Statistical Data Revised June 18, 2014 PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART OTHER SOUTHEAST C 66.68 C U SOUTHERN OAKS N 14.49 10 D  2 2  1/3  1 Disc Golf SOUTHWEST N 9.42 6 D O STEEPLECHASE N 9.00 5 D  2 O1  O1/2 o 1 Dog Park STEPHEN C. BEACHY CENTRAL C 47.20 C D O  2 O 1 10 O 1  2FP  O 1   1 O 3 O 4 O 2  297 PARD Office SUMMIT CROSSING N 8.81 4 U THOMAS C 16.10 C D O O  5  4  o 3/4   2 F O 2 O 27 UNIVERSITY N 10.20 2 D 1 O 2  P O .4 9 Dog Park VETERANS ATHLETIC RA 150.00 C D O O  1   1 O 9 O 5 835 O Veterans Memorial, History Mile W.A. TARROW (W. Smith) C 21.26 B D O O O  2 O 3  1/3  O 2 F F O3 SP 319 O Batting Cage Lincoln Center State Historic WALLACE LAKE N 1.84 13 D  O P O O 7 WINDWOOD M 1.37 4 D 1  2  2  WOLF PEN CREEK C 47.17 C D O O  1 O 1  P  1.9 66 O Amphitheater, Green Room, Plaza, Disc Golf, Festival Site WOODCREEK N 6.60 8 D  2 O 1    1/3 1/2 O WOODLAND HILLS N 14.40 9 D  1 O 3  O 1/4 QUANTITY PARK TYPE TOTAL ACREAGE* 7 Mini 12.46 38 Neighborhood 343.08 Total Neighborhood Park Acreage 355.54 8 Community 299.31 1 Arboretum** 17.00 Total Community Park Acreage 316.31 1 Regional Nature 515.54 1 Regional Athletic 150.00 55 Total Parks ~ 1,337.39 Acres Developed Parks: 49 Parks Undeveloped Parks: 6 Parks * Cemeteries are not included in acreage totals. 2 Municipal Cemeteries 75 Acres * Mini parks are neighborhood parks, and as such, are included in the totals for Neighborhood Parks. **The Arboretum, as part of Bee Creek Park, is included in the total acreage for Community Parks. KEY A - Arboretum RN - Regional Nature Park C - Community Park RA - Regional Athletic Park D - Developed SP - Spray/Splash Park FP - Fishing Pond State Historic - State Marker on site F - Open Practice Fields U - Undeveloped M - Mini Park N - Neighborhood Park P - Pond (Non-fishing) O - Lighted Facilities  - Unlighted Facilities PARK ACREAGE PER 1,000 RESIDENTS Neighborhood Park Acres per 1,000 (355.54 Acres) 3.54 Community Park Acres per 1,000 (316.31 Acres) 3.15 Total Acreage per 1,000 Residents 6.69 Based on May 2014 Population Estimate of 100,394 received from the Office of Planning & Development Services. G-9 Miscellaneous Statistical Data City of College Station College Station Utilities Statistics (as of September 2014) Utility Funds: Electric System: Connected Meters 37,883 Annual System Energy Sales 796,253 Peak Demand 204 Number of Substations 7 Miles of Distribution Lines 461 Overhead 203 Underground 258 Water System: Water Connections 38,315 Gallons Per Capita Per Day:152 gal/day Number of Wells 9 Water Production Capacity 29,000,000 Number of Ground Storage Tanks 2 Total capacity (gallons)8,000,000 Number of Elevated Storage Tanks 2 Total capacity (gallons)5,000,000 Miles of Water Lines 412 Average Daily Water Use 12.11 Million Gallons Sanitation Fund: Number of Residential Tons Collected 21,396 Number of Commercial Tons Collected 36,560 Recycling Tonnage 939 Clean/Green Tonnage 4,875 Landfill size 20 acres at Twin Oaks Landfill Number of Employees: Electric 72.5. Water 31 Sewer 49 G-10 Miscellaneous Statistical Data DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2006 PRINCIPAL - $7,375,000* Streets - $1,300,000; Traffic Signals and Safety System Improvements - $240,000; Veteran's Park Phase II Development - $5,735,000; Park Facility Upgrades - $100,000 DATE PRINCIPAL AMOUNT ESTIMATED INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 295,000 4.375%13,344 308,344 8-15-15 6,891 6,891 315,234 315,000 2-15-16 315,000 4.375%6,891 321,891 321,891 *These bonds were included in the FY14 GOB Refunding. H-1 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. 2006 Refunding PRINCIPAL - $10,255,000 Refunding of Series 1996 (GOB & Refunding), 1998 (GOB) and 2000 (GOB & CO) DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 1,580,000 4.250%109,800 1,689,800 8-15-15 76,225 76,225 1,766,025 3,490,000 2-15-16 1,285,000 5.000%76,225 1,361,225 8-15-16 44,100 44,100 1,405,325 2,205,000 2-15-17 1,340,000 4.000%44,100 1,384,100 8-15-17 17,300 17,300 1,401,400 865,000 2-15-18 865,000 4.000%17,300 882,300 8-15-18 0 0 882,300 0 Interest 3,412,086 H-2 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. Series 2007 PRINCIPAL - $3,930,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 120,000 5.000% 48,603 168,603 8-15-15 45,603 45,603 214,206 2,060,000 2-15-16 125,000 4.250%45,603 170,603 8-15-16 42,947 42,947 213,550 1,935,000 2-15-17 135,000 4.250%42,947 177,947 8-15-17 40,078 40,078 218,025 1,800,000 2-15-18 140,000 4.250%40,078 180,078 8-15-18 37,103 37,103 217,181 1,660,000 2-15-19 150,000 4.250%37,103 187,103 8-15-19 33,916 33,916 221,019 1,510,000 2-15-20 155,000 4.375%33,916 188,916 8-15-20 30,525 30,525 219,441 1,355,000 2-15-21 165,000 4.375%30,525 195,525 8-15-21 26,916 26,916 222,441 1,190,000 2-15-22 175,000 4.500%26,916 201,916 8-15-22 22,978 22,978 224,894 1,015,000 2-15-23 185,000 4.500%22,978 207,978 8-15-23 18,816 18,816 226,794 830,000 2-15-24 190,000 4.500%18,816 208,816 8-15-24 14,541 14,541 223,356 640,000 2-15-25 200,000 4.500%14,541 214,541 8-15-25 10,041 10,041 224,581 440,000 2-15-26 215,000 4.500%10,041 225,041 8-15-26 5,203 5,203 230,244 225,000 2-15-27 225,000 4.625%5,203 230,203 230,203 0 Interest 1,554,288 Streets Projects: $2,700,000; Parks Projects: $1,230,000 H-3 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2008 PRINCIPAL - $9,455,000 Streets - $8,813,000; Traffic Signals and Safety System Improvements - $602,000; Park Projects $40,000; DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 340,000 4.000%142,784 482,784 8-15-15 135,984 135,984 618,769 6,340,000 2-15-16 355,000 4.000%135,984 490,984 8-15-16 128,884 128,884 619,869 5,985,000 2-15-17 375,000 4.000%128,884 503,884 8-15-17 121,384 121,384 625,269 5,610,000 2-15-18 395,000 4.000%121,384 516,384 8-15-18 113,484 113,484 629,869 5,215,000 2-15-19 410,000 4.000%113,484 523,484 8-15-19 105,284 105,284 628,769 4,805,000 2-15-20 435,000 4.125%105,284 540,284 8-15-20 96,313 96,313 636,597 4,370,000 2-15-21 455,000 4.125%96,313 551,313 8-15-21 86,928 86,928 638,241 3,915,000 2-15-22 480,000 4.250%86,928 566,928 8-15-22 76,728 76,728 643,656 3,435,000 2-15-23 505,000 4.250%76,728 581,728 8-15-23 65,997 65,997 647,725 2,930,000 2-15-24 530,000 4.375%65,997 595,997 8-15-24 54,403 54,403 650,400 2,400,000 2-15-25 555,000 4.500%54,403 609,403 8-15-25 41,916 41,916 651,319 1,845,000 2-15-26 585,000 4.500%41,916 626,916 8-15-26 28,753 28,753 655,669 1,260,000 2-15-27 615,000 4.500%28,753 643,753 8-15-27 14,916 14,916 658,669 645,000 2-15-28 645,000 4.625%14,916 659,916 659,916 0 Interest 4,273,914 H-4 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2009 PRINCIPAL - $3,335,000 Streets - $595,000; Traffic Signals and Safety System Improvements - $455,000; Park Projects $1,535,000; Fire Station #6 - $750,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 130,000 3.500% 57,479 187,479 8-15-15 55,204 55,204 242,683 2,655,000 2-15-16 130,000 3.500%55,204 185,204 8-15-16 52,929 52,929 238,133 2,525,000 2-15-17 140,000 3.500%52,929 192,929 8-15-17 50,479 50,479 243,408 2,385,000 2-15-18 155,000 3.500%50,479 205,479 8-15-18 47,766 47,766 253,245 2,230,000 2-15-19 155,000 3.700%47,766 202,766 8-15-19 44,899 44,899 247,665 2,075,000 2-15-20 160,000 3.900%44,899 204,899 8-15-20 41,779 41,779 246,678 1,915,000 2-15-21 175,000 4.000%41,779 216,779 8-15-21 38,279 38,279 255,058 1,740,000 2-15-22 180,000 4.050%38,279 218,279 8-15-22 34,634 34,634 252,913 1,560,000 2-15-23 195,000 4.050%34,634 229,634 8-15-23 30,685 30,685 260,319 1,365,000 2-15-24 200,000 4.300%30,685 230,685 8-15-24 26,385 26,385 257,070 1,165,000 2-15-25 210,000 4.300%26,385 236,385 8-15-25 21,870 21,870 258,255 955,000 2-15-26 220,000 4.500%21,870 241,870 8-15-26 16,920 16,920 258,790 735,000 2-15-27 225,000 4.500%16,920 241,920 8-15-27 11,858 11,858 253,778 510,000 2-15-28 250,000 4.650%11,858 261,858 8-18-28 6,045 6,045 267,903 260,000 2-15-29 260,000 4.650%6,045 266,045 266,045 0 Interest 1,646,531 H-5 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2009 (Refunding) PRINCIPAL - $8,095,000 Refunding of Series 1998 (GOB), 1999 (GOB), 2000 (GOB) and 2000A (CO) DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 865,000 3.000%66,125 931,125 8-15-15 53,150 53,150 984,275 3,165,000 2-15-16 895,000 3.000%53,150 948,150 8-15-16 39,725 39,725 987,875 2,270,000 2-15-17 930,000 3.250%39,725 969,725 8-15-17 24,613 24,613 994,338 1,340,000 2-15-18 430,000 3.500%24,613 454,613 8-15-18 17,088 17,088 471,700 910,000 2-15-19 445,000 3.500%17,088 462,088 8-15-19 9,300 9,300 471,388 465,000 2-15-20 465,000 4.000%9,300 474,300 474,300 0 Interest 1,053,475 H-6 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2010 PRINCIPAL - $19,635,000 Streets - $12,525,000; Park Projects $870,000; Fire Station #6 - $6,240,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 725,000 2.000%251,053 976,053 8-15-15 243,803 243,803 1,219,856 15,895,000 2-15-16 760,000 2.000%243,803 1,003,803 8-15-16 236,203 236,203 1,240,006 15,135,000 2-15-17 795,000 2.000%236,203 1,031,203 8-15-17 228,253 228,253 1,259,456 14,340,000 2-15-18 830,000 3.000%228,253 1,058,253 8-15-18 215,803 215,803 1,274,056 13,510,000 2-15-19 870,000 3.000%215,803 1,085,803 8-15-19 202,753 202,753 1,288,556 12,640,000 2-15-20 910,000 3.000%202,753 1,112,753 8-15-20 189,103 189,103 1,301,856 11,730,000 2-15-21 950,000 3.000%189,103 1,139,103 8-15-21 174,853 174,853 1,313,956 10,780,000 2-15-22 995,000 3.000%174,853 1,169,853 8-15-22 159,928 159,928 1,329,781 9,785,000 2-15-23 1,040,000 3.000%159,928 1,199,928 8-15-23 144,328 144,328 1,344,256 8,745,000 2-15-24 1,090,000 3.000%144,328 1,234,328 8-15-24 127,978 127,978 1,362,306 7,655,000 2-15-25 1,135,000 3.125%127,978 1,262,978 8-15-25 110,244 110,244 1,373,222 6,520,000 2-15-26 1,190,000 3.250%110,244 1,300,244 8-15-26 90,906 90,906 1,391,150 5,330,000 2-15-27 1,245,000 3.250%90,906 1,335,906 8-15-27 70,675 70,675 1,406,581 4,085,000 2-15-28 1,300,000 3.375%70,675 1,370,675 8-18-28 48,738 48,738 1,419,413 2,785,000 2-15-29 1,360,000 3.500%48,738 1,408,738 8-15-29 24,938 24,938 1,433,675 1,425,000 2-15-30 1,425,000 3.500%24,938 1,449,938 1,449,938 0 Interest 6,848,276 H-7 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2010 (Refunding) PRINCIPAL - $37,150,000 Refunding of Series 2000 (URB), 2001 (GOB, CO & URB) and 2002 (GOB, CO & URB) DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 3,575,000 4.000%618,300 4,193,300 8-15-15 546,800 546,800 4,740,100 24,435,000 2-15-16 3,750,000 5.000%546,800 4,296,800 8-15-16 453,050 453,050 4,749,850 20,685,000 2-15-17 3,965,000 5.000%453,050 4,418,050 8-15-17 353,925 353,925 4,771,975 16,720,000 2-15-18 3,905,000 5.000%353,925 4,258,925 8-15-18 256,300 256,300 4,515,225 12,815,000 2-15-19 4,115,000 4.000%256,300 4,371,300 8-15-19 174,000 174,000 4,545,300 8,700,000 2-15-20 4,290,000 4.000%174,000 4,464,000 8-15-20 88,200 88,200 4,552,200 4,410,000 2-15-21 3,375,000 4.000%88,200 3,463,200 8-15-21 20,700 20,700 3,483,900 1,035,000 2-15-22 1,035,000 4.000%20,700 1,055,700 1,055,700 0 Interest 9,856,613 H-8 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2011 PRINCIPAL - $1,960,000 Streets/Transportation Projects - $700,000; Parks and Recreation Projects - $1,260,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 195,000 1.000% 5,838 200,838 8-15-15 4,863 4,863 205,700 645,000 2-15-16 205,000 1.250% 4,863 209,863 8-15-16 3,581 3,581 213,444 440,000 2-15-17 215,000 1.500% 3,581 218,581 8-15-17 1,969 1,969 220,550 225,000 2-15-18 225,000 1.750% 1,969 226,969 8-15-18 0 0 226,969 0 Interest 75,193 H-9 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2012 PRINCIPAL - $4,435,000 Streets - $4,260,000; Park Projects $175,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 125,000 3.000%59,341 184,341 8-15-15 57,466 57,466 241,806 3,280,000 2-15-16 130,000 3.000%57,466 187,466 8-15-16 55,516 55,516 242,981 3,150,000 2-15-17 135,000 4.000%55,516 190,516 8-15-17 52,816 52,816 243,331 3,015,000 2-15-18 140,000 4.000%52,816 192,816 8-15-18 50,016 50,016 242,831 2,875,000 2-15-19 145,000 5.000%50,016 195,016 8-15-19 46,391 46,391 241,406 2,730,000 2-15-20 150,000 5.000%46,391 196,391 8-15-20 42,641 42,641 239,031 2,580,000 2-15-21 160,000 5.000%42,641 202,641 8-15-21 38,641 38,641 241,281 2,420,000 2-15-22 165,000 3.000%38,641 203,641 8-15-22 36,166 36,166 239,806 2,255,000 2-15-23 170,000 5.000%36,166 206,166 8-15-23 31,916 31,916 238,081 2,085,000 2-15-24 180,000 5.000%31,916 211,916 8-15-24 27,416 27,416 239,331 1,905,000 2-15-25 185,000 3.000%27,416 212,416 8-15-25 24,641 24,641 237,056 1,720,000 2-15-26 195,000 3.000%24,641 219,641 8-15-26 21,716 21,716 241,356 1,525,000 2-15-27 205,000 3.125%21,716 226,716 8-15-27 18,513 18,513 245,228 1,320,000 2-15-28 210,000 3.125%18,513 228,513 8-18-28 15,231 15,231 243,744 1,110,000 2-15-29 215,000 3.250%15,231 230,231 8-15-29 11,738 11,738 241,969 895,000 2-15-30 225,000 3.250%11,738 236,738 8-15-30 8,081 8,081 244,819 670,000 2-15-31 230,000 3.375%8,081 238,081 8-15-31 4,200 4,200 242,281 440,000 2-15-32 240,000 3.500%4,200 244,200 244,200 200,000 Interest 1,423,938 H-10 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2012 Refunding PRINCIPAL - $16,850,000 Refunding of Series 2003 (GOB & URB Refunding), 2004 (GOB and Refunding), 2003A (CO & URB) and 2004 (CO) DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 1,195,000 3.000%305,975 1,500,975 8-15-15 288,050 288,050 1,789,025 12,690,000 2-15-16 1,230,000 3.000%288,050 1,518,050 8-15-16 269,600 269,600 1,787,650 11,460,000 2-15-17 1,285,000 4.000%269,600 1,554,600 8-15-17 243,900 243,900 1,798,500 10,175,000 2-15-18 1,335,000 4.000%243,900 1,578,900 8-15-18 217,200 217,200 1,796,100 8,840,000 2-15-19 1,410,000 5.000%217,200 1,627,200 8-15-19 181,950 181,950 1,809,150 7,430,000 2-15-20 1,485,000 5.000%181,950 1,666,950 8-15-20 144,825 144,825 1,811,775 5,945,000 2-15-21 1,565,000 5.000%144,825 1,709,825 8-15-21 105,700 105,700 1,815,525 4,380,000 2-15-22 1,645,000 *105,700 1,750,700 8-15-22 68,375 68,375 1,819,075 2,735,000 2-15-23 1,735,000 5.000%68,375 1,803,375 8-15-23 25,000 25,000 1,828,375 1,000,000 2-15-24 1,000,000 5.000%25,000 1,025,000 8-15-24 0 1,025,000 0 Interest 4,855,012 *Denotes bifurcated maturity. H-11 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 PRINCIPAL - $9,020,000* DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 9,020,000 2-15-15 270,000 3.000%164,834 434,834 8-15-15 160,784 160,784 595,619 7,475,000 2-15-16 280,000 3.000%160,784 440,784 8-15-16 156,584 156,584 597,369 7,195,000 2-15-17 290,000 4.000%156,584 446,584 8-15-17 150,784 150,784 597,369 6,905,000 2-15-18 305,000 4.000%150,784 455,784 8-15-18 144,684 144,684 600,469 6,600,000 2-15-19 315,000 5.000%144,684 459,684 8-15-19 136,809 136,809 596,494 6,285,000 2-15-20 335,000 5.000%136,809 471,809 8-15-20 128,434 128,434 600,244 5,950,000 2-15-21 345,000 *128,434 473,434 8-15-21 123,259 123,259 596,694 5,605,000 2-15-22 360,000 5.000%123,259 483,259 8-15-22 114,259 114,259 597,519 5,245,000 2-15-23 375,000 5.000%114,259 489,259 8-15-23 104,884 104,884 594,144 4,870,000 2-15-24 395,000 5.000%104,884 499,884 8-15-24 95,009 95,009 594,894 4,475,000 2-15-25 420,000 5.000%95,009 515,009 8-15-25 84,509 84,509 599,519 4,055,000 2-15-26 440,000 4.000%84,509 524,509 8-15-26 75,709 75,709 600,219 3,615,000 2-15-27 455,000 4.000%75,709 530,709 8-15-27 66,609 66,609 597,319 3,160,000 2-15-28 475,000 4.000%66,609 541,609 8-18-28 57,109 57,109 598,719 2,685,000 2-15-29 495,000 4.125%57,109 552,109 8-15-29 46,900 46,900 599,009 2,190,000 2-15-30 510,000 4.250%46,900 556,900 8-15-30 36,063 36,063 592,963 1,680,000 2-15-31 540,000 4.250%36,063 576,063 8-15-31 24,588 24,588 600,650 1,140,000 2-15-32 560,000 4.250%24,588 584,588 8-15-32 12,688 12,688 597,275 580,000 2-15-33 580,000 4.375%12,688 592,688 592,688 0 Interest 3,941,658 *Denotes bifurcated maturity. Streets Capital Projects - $6,525,000 and Parks Capital Projects - $2,725,000 *Due to the premium and discount received on this debt issue, the City only had to issue $9,020,000 in bonds. Total debt proceeds received were $9,250,000. A premium of $230,000 was paid to the City. H-12 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 Refunding PRINCIPAL - $11,740,000 Refunding of Series 2005 (GOB, CO & URB) and portion of 2005A (URB) DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 11,740,000 2-15-15 1,130,000 3.000% 256,600 1,386,600 8-15-15 239,650 239,650 1,626,250 10,610,000 2-15-16 1,090,000 3.000% 239,650 1,329,650 8-15-16 223,300 223,300 1,552,950 9,520,000 2-15-17 1,090,000 4.000% 223,300 1,313,300 8-15-17 201,500 201,500 1,514,800 8,430,000 2-15-18 990,000 4.000% 201,500 1,191,500 8-15-18 181,700 181,700 1,373,200 7,440,000 2-15-19 880,000 5.000% 181,700 1,061,700 8-15-19 159,700 159,700 1,221,400 6,560,000 2-15-20 935,000 5.000% 159,700 1,094,700 8-15-20 136,325 136,325 1,231,025 5,625,000 2-15-21 1,000,000 * 136,325 1,136,325 8-15-21 115,625 115,625 1,251,950 4,625,000 2-15-22 1,055,000 5.000% 115,625 1,170,625 8-15-22 89,250 89,250 1,259,875 3,570,000 2-15-23 1,120,000 5.000% 89,250 1,209,250 8-15-23 61,250 61,250 1,270,500 2,450,000 2-15-24 1,190,000 5.000% 61,250 1,251,250 8-15-24 31,500 31,500 1,282,750 1,260,000 2-15-25 1,260,000 5.000% 31,500 1,291,500 8-15-25 0 1,291,500 0 Interest 3,642,272 *Denotes bifurcated maturity. H-13 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 - Estimated PRINCIPAL - $12,120,000* DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 12,120,000 2-15-15 415,000 2.000%248,903 663,903 8-15-15 286,775 286,775 950,678 11,705,000 2-15-16 385,000 3.000%286,775 671,775 8-15-16 281,000 281,000 952,775 11,320,000 2-15-17 400,000 4.000%281,000 681,000 8-15-17 273,000 273,000 954,000 10,920,000 2-15-18 420,000 5.000%273,000 693,000 8-15-18 262,500 262,500 955,500 10,500,000 2-15-19 440,000 5.000%262,500 702,500 8-15-19 251,500 251,500 954,000 10,060,000 2-15-20 460,000 5.000%251,500 711,500 8-15-20 240,000 240,000 951,500 9,600,000 2-15-21 485,000 5.000%240,000 725,000 8-15-21 227,875 227,875 952,875 9,115,000 2-15-22 510,000 5.000%227,875 737,875 8-15-22 215,125 215,125 953,000 8,605,000 2-15-23 535,000 5.000%215,125 750,125 8-15-23 201,750 201,750 951,875 8,070,000 2-15-24 565,000 5.000%201,750 766,750 8-15-24 187,625 187,625 954,375 7,505,000 2-15-25 595,000 5.000%187,625 782,625 8-15-25 172,750 172,750 955,375 6,910,000 2-15-26 625,000 5.000%172,750 797,750 8-15-26 157,125 157,125 954,875 6,285,000 2-15-27 655,000 5.000%157,125 812,125 8-15-27 140,750 140,750 952,875 5,630,000 2-15-28 690,000 5.000%140,750 830,750 8-18-28 123,500 123,500 954,250 4,940,000 2-15-29 725,000 5.000%123,500 848,500 8-15-29 105,375 105,375 953,875 4,215,000 2-15-30 760,000 5.000%105,375 865,375 8-15-30 86,375 86,375 951,750 3,455,000 2-15-31 800,000 5.000%86,375 886,375 8-15-31 66,375 66,375 952,750 2,655,000 2-15-32 840,000 5.000%66,375 906,375 8-15-32 45,375 45,375 951,750 1,815,000 2-15-33 885,000 5.000%45,375 930,375 8-15-33 23,250 23,250 953,625 930,000 2-15-34 930,000 5.000%23,250 953,250 953,250 0 Interest 6,944,953 Streets Capital Projects - $7,610,000, Facility Capital Projects - $500,000 and Parks Capital Projects - $5,580,000 *Due to the premium and discount expected to be received on this debt issue, the City anticipates that $12,120,000 in bonds will be issued. Total debt proceeds expected to be received are $13,690,000. A premium of $1,570,000 is expected to be paid to the City. H-14 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 Refunding - Estimated PRINCIPAL - $20,345,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 20,345,000 2-15-15 413,340 413,340 8-15-15 483,125 483,125 896,465 20,345,000 2-15-16 1,310,000 3.000%483,125 1,793,125 8-15-16 463,475 463,475 2,256,600 19,035,000 2-15-17 2,480,000 4.000%463,475 2,943,475 8-15-17 413,875 413,875 3,357,350 16,555,000 2-15-18 1,985,000 5.000%413,875 2,398,875 8-15-18 364,250 364,250 2,763,125 14,570,000 2-15-19 1,465,000 5.000%364,250 1,829,250 8-15-19 327,625 327,625 2,156,875 13,105,000 2-15-20 1,555,000 5.000%327,625 1,882,625 8-15-20 288,750 288,750 2,171,375 11,550,000 2-15-21 1,650,000 5.000%288,750 1,938,750 8-15-21 247,500 247,500 2,186,250 9,900,000 2-15-22 1,755,000 5.000%247,500 2,002,500 8-15-22 203,625 203,625 2,206,125 8,145,000 2-15-23 1,860,000 5.000%203,625 2,063,625 8-15-23 157,125 157,125 2,220,750 6,285,000 2-15-24 1,975,000 5.000%157,125 2,132,125 8-15-24 107,750 107,750 2,239,875 4,310,000 2-15-25 2,095,000 5.000%107,750 2,202,750 8-15-25 55,375 55,375 2,258,125 2,215,000 2-15-26 2,215,000 5.000%55,375 2,270,375 Interest 6,638,290 Refunding of Series 2006 (GOB, CO & URB) and portion of 2005A (URB) H-15 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2006* PRINCIPAL - $8,325,000 Street Projects $6,200,000; Park Projects $400,000; Wolf Pen Creek Projects $300,000; Cemetery Projects $1,000,000; Police Station Addition/Renovation $300,000; Issuance Costs $125,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 8,325,000 2-15-15 410,000 4.375% 18,484 428,484 8-15-15 9,516 9,516 438,000 435,000 2-15-16 435,000 4.375% 9,516 444,516 *These bonds were included in the FY14 GOB Refunding. H-16 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS C.O. Series 2007 PRINCIPAL - $3,960,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 120,000 5.000% 48,934 168,934 8-15-15 45,934 45,934 214,869 2,075,000 2-15-16 130,000 4.250%45,934 175,934 8-15-16 43,172 43,172 219,106 1,945,000 2-15-17 135,000 4.250%43,172 178,172 8-15-17 40,303 40,303 218,475 1,810,000 2-15-18 140,000 4.250%40,303 180,303 8-15-18 37,328 37,328 217,631 1,670,000 2-15-19 150,000 4.250%37,328 187,328 8-15-19 34,141 34,141 221,469 1,520,000 2-15-20 155,000 4.375%34,141 189,141 8-15-20 30,750 30,750 219,891 1,365,000 2-15-21 165,000 4.375%30,750 195,750 8-15-21 27,141 27,141 222,891 1,200,000 2-15-22 175,000 4.500%27,141 202,141 8-15-22 23,203 23,203 225,344 1,025,000 2-15-23 185,000 4.500%23,203 208,203 8-15-23 19,041 19,041 227,244 840,000 2-15-24 195,000 4.500%19,041 214,041 8-15-24 14,653 14,653 228,694 645,000 2-15-25 205,000 4.500%14,653 219,653 8-15-25 10,041 10,041 229,694 440,000 2-15-26 215,000 4.500%10,041 225,041 8-15-26 5,203 5,203 230,244 225,000 2-15-27 225,000 4.625%5,203 230,203 230,203 0 Interest 1,566,714 General Government Projects: $3,466,000; Parks Projects: $405,000; debt issuance costs: $89,000 H-17 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2008 PRINCIPAL - $26,440,000 Street Projects $1,800,000; Park Projects $1,427,000; Cemetery Project $6,748,000; Municipal Facility Improvements $250,000; Wireless Infrastructure $200,000; Electric Projects $6,700,000; Water Projects $6,900,000; WW Projects $2,200,000; Issuance Costs $215,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 1,045,000 4.000% 438,229 1,483,229 8-15-15 417,329 417,329 1,900,558 18,970,000 2-15-16 1,060,000 5.000% 417,329 1,477,329 8-15-16 390,829 390,829 1,868,158 17,910,000 2-15-17 1,115,000 4.750% 390,829 1,505,829 8-15-17 364,348 364,348 1,870,176 16,795,000 2-15-18 1,170,000 4.000% 364,348 1,534,348 8-15-18 340,948 340,948 1,875,295 15,625,000 2-15-19 1,235,000 4.000% 340,948 1,575,948 8-15-19 316,248 316,248 1,892,195 14,390,000 2-15-20 1,300,000 4.125% 316,248 1,616,248 8-15-20 289,435 289,435 1,905,683 13,090,000 2-15-21 1,360,000 4.125% 289,435 1,649,435 8-15-21 261,385 261,385 1,910,820 11,730,000 2-15-22 1,435,000 4.250% 261,385 1,696,385 8-15-22 230,891 230,891 1,927,276 10,295,000 2-15-23 1,510,000 4.250% 230,891 1,740,891 8-15-23 198,804 198,804 1,939,695 8,785,000 2-15-24 1,585,000 4.375% 198,804 1,783,804 8-15-24 164,132 164,132 1,947,936 7,200,000 2-15-25 1,670,000 4.500% 164,132 1,834,132 8-15-25 126,557 126,557 1,960,689 5,530,000 2-15-26 1,750,000 4.500% 126,557 1,876,557 8-15-26 87,182 87,182 1,963,739 3,780,000 2-15-27 1,845,000 4.600% 87,182 1,932,182 8-15-27 44,747 44,747 1,976,929 1,935,000 2-15-28 1,935,000 4.625% 44,747 1,979,747 1,979,747 0 Interest 12,741,094 H-18 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2009 PRINCIPAL - $29,010,000 Cemetery Project - $540,000; Technology Projects - $2,710,000; Convention Center - $915,000*; Landfill - $5,120,000; Electric Projects - $12,095,000; Water Projects - $7,500,000; Debt Issuance Cost - $150,000 *$2,305,000 of Convention Center debt was defeased in FY12 thereby reducing the prinicpal outstanding to $600,000 (payments of $315,000 made prior to defesance). The $600,000 Convention Center debt balance was transferred to the Electric Fund in FY13 in lieu of additional debt issuance in that fund. PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 1,350,000 3.000% 438,917 1,788,917 8-15-15 418,667 418,667 2,207,584 20,165,000 2-15-16 1,420,000 3.000% 418,667 1,838,667 8-15-16 397,367 397,367 2,236,034 18,745,000 2-15-17 1,050,000 3.500% 397,367 1,447,367 8-15-17 378,992 378,992 1,826,359 17,695,000 2-15-18 1,105,000 3.500% 378,992 1,483,992 8-15-18 359,654 359,654 1,843,646 16,590,000 2-15-19 1,165,000 3.750% 359,654 1,524,654 8-15-19 337,811 337,811 1,862,465 15,425,000 2-15-20 1,220,000 4.000% 337,811 1,557,811 8-15-20 313,411 313,411 1,871,221 14,205,000 2-15-21 1,285,000 4.000% 313,411 1,598,411 8-15-21 287,711 287,711 1,886,121 12,920,000 2-15-22 1,345,000 4.000% 287,711 1,632,711 8-15-22 260,811 260,811 1,893,521 11,575,000 2-15-23 1,415,000 4.125% 260,811 1,675,811 8-15-23 231,626 231,626 1,907,437 10,160,000 2-15-24 1,485,000 4.250% 231,626 1,716,626 8-15-24 200,070 200,070 1,916,696 8,675,000 2-15-25 1,570,000 5.000% 200,070 1,770,070 8-15-25 160,820 160,820 1,930,890 7,105,000 2-15-26 1,645,000 4.500% 160,820 1,805,820 8-15-26 123,808 123,808 1,929,628 5,460,000 2-15-27 1,730,000 4.500% 123,808 1,853,808 8-15-27 84,883 84,883 1,938,690 3,730,000 2-15-28 1,815,000 4.500% 84,883 1,899,883 8-15-28 44,045 44,045 1,943,928 1,915,000 2-15-29 1,915,000 4.600% 44,045 1,959,045 1,959,045 0 Interest 10,439,466 H-19 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2010 PRINCIPAL - $3,900,000 Arts Council of Brazos Valley Building - $520,000; Electric Projects - $2,530,000; Information Technology Projects - $410,000; Wastewater Projects - $300,000; Debt Issuance Cost - $140,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 180,000 2.250%39,722 219,722 8-15-15 37,697 37,697 257,419 2,515,000 2-15-16 190,000 2.250%37,697 227,697 8-15-16 35,559 35,559 263,256 2,325,000 2-15-17 205,000 2.500%35,559 240,559 8-15-17 32,997 32,997 273,556 2,120,000 2-15-18 125,000 2.500%32,997 157,997 8-15-18 31,434 31,434 189,431 1,995,000 2-15-19 130,000 2.500%31,434 161,434 8-15-19 29,809 29,809 191,244 1,865,000 2-15-20 135,000 2.500%29,809 164,809 8-15-20 28,122 28,122 192,931 1,730,000 2-15-21 140,000 3.000%28,122 168,122 8-15-21 26,022 26,022 194,144 1,590,000 2-15-22 145,000 3.000%26,022 171,022 8-15-22 23,847 23,847 194,869 1,445,000 2-15-23 155,000 3.000%23,847 178,847 8-15-23 21,522 21,522 200,369 1,290,000 2-15-24 160,000 3.000%21,522 181,522 8-15-24 19,122 19,122 200,644 1,130,000 2-15-25 170,000 3.125%19,122 189,122 8-15-25 16,466 16,466 205,588 960,000 2-15-26 175,000 3.250%16,466 191,466 8-15-26 13,622 13,622 205,088 785,000 2-15-27 185,000 3.375%13,622 198,622 8-15-27 10,500 10,500 209,122 600,000 2-15-28 190,000 3.500%10,500 200,500 8-15-28 7,175 7,175 207,675 410,000 2-15-29 200,000 3.500%7,175 207,175 8-15-29 3,675 3,675 210,850 210,000 2-15-30 210,000 3.500%3,675 213,675 213,675 0 Interest 1,054,355 H-20 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2011 PRINCIPAL - $7,935,000 Electric Projects - $4,790,000; Wastewater Projects - $3,130,000; Gen'l Gov't Debt Issuance Costs - $15,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 280,000 2.000% 99,616 379,616 8-15-15 96,816 96,816 476,433 6,820,000 2-15-16 300,000 2.000% 96,816 396,816 8-15-16 93,816 93,816 490,633 6,520,000 2-15-17 315,000 2.000% 93,816 408,816 8-15-17 90,666 90,666 499,483 6,205,000 2-15-18 325,000 2.000% 90,666 415,666 8-15-18 87,416 87,416 503,083 5,880,000 2-15-19 340,000 2.250% 87,416 427,416 8-15-19 83,591 83,591 511,008 5,540,000 2-15-20 355,000 2.250% 83,591 438,591 8-15-20 79,598 79,598 518,189 5,185,000 2-15-21 370,000 2.200% 79,598 449,598 8-15-21 75,528 75,528 525,125 4,815,000 2-15-22 390,000 2.400% 75,528 465,528 8-15-22 70,848 70,848 536,375 4,425,000 2-15-23 405,000 2.600% 70,848 475,848 8-15-23 65,583 65,583 541,430 4,020,000 2-15-24 430,000 2.800% 65,583 495,583 8-15-24 59,563 59,563 555,145 3,590,000 2-15-25 445,000 3.000% 59,563 504,563 8-15-25 52,888 52,888 557,450 3,145,000 2-15-26 465,000 3.100% 52,888 517,888 8-15-26 45,680 45,680 563,568 2,680,000 2-15-27 490,000 3.200% 45,680 535,680 8-15-27 37,840 37,840 573,520 2,190,000 2-15-28 510,000 3.300% 37,840 547,840 8-15-28 29,425 29,425 577,265 1,680,000 2-15-29 535,000 3.400% 29,425 564,425 8-15-29 20,330 20,330 584,755 1,145,000 2-15-30 560,000 3.500% 20,330 580,330 8-15-30 10,530 10,530 590,860 585,000 2-15-31 585,000 3.600% 10,530 595,530 595,530 0 Interest 2,509,214 H-21 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2012 PRINCIPAL - $16,415,000* Electric Projects - $8,000,000; Water Projects - $3,000,000; Wastewater Projects - $6,000,000; Debt Issuance Costs - $215,000 *Due to the premium and discount received on this debt issue, the City only had to issue $16.415 million in bonds. Total Debt proceeds received = $17.215 million. Premium of $800,000 was paid to the City. PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 625,000 5.000% 273,756 898,756 8-15-15 258,131 258,131 1,156,888 14,690,000 2-15-16 655,000 3.000% 258,131 913,131 8-15-16 248,306 248,306 1,161,438 14,035,000 2-15-17 680,000 3.000% 248,306 928,306 8-15-17 238,106 238,106 1,166,413 13,355,000 2-15-18 700,000 3.000% 238,106 938,106 8-15-18 227,606 227,606 1,165,713 12,655,000 2-15-19 725,000 3.000% 227,606 952,606 8-15-19 216,731 216,731 1,169,338 11,930,000 2-15-20 740,000 3.000% 216,731 956,731 8-15-20 205,631 205,631 1,162,363 11,190,000 2-15-21 765,000 4.000% 205,631 970,631 8-15-21 190,331 190,331 1,160,963 10,425,000 2-15-22 795,000 4.000% 190,331 985,331 8-15-22 174,431 174,431 1,159,763 9,630,000 2-15-23 830,000 4.000% 174,431 1,004,431 8-15-23 157,831 157,831 1,162,263 8,800,000 2-15-24 860,000 3.000% 157,831 1,017,831 8-15-24 144,931 144,931 1,162,763 7,940,000 2-15-25 885,000 3.000% 144,931 1,029,931 8-15-25 131,656 131,656 1,161,588 7,055,000 2-15-26 910,000 3.000% 131,656 1,041,656 8-15-26 118,006 118,006 1,159,663 6,145,000 2-15-27 935,000 3.125% 118,006 1,053,006 8-15-27 103,397 103,397 1,156,403 5,210,000 2-15-28 965,000 3.125% 103,397 1,068,397 8-15-28 88,319 88,319 1,156,716 4,245,000 2-15-29 1,000,000 3.250% 88,319 1,088,319 8-15-29 72,069 72,069 1,160,388 3,245,000 2-15-30 1,035,000 3.250% 72,069 1,107,069 8-15-30 55,250 55,250 1,162,319 2,210,000 2-15-31 1,075,000 5.000% 55,250 1,130,250 8-15-31 28,375 28,375 1,158,625 1,135,000 2-15-32 1,135,000 5.000% 28,375 1,163,375 1,163,375 0 Interest 6,817,775 H-22 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2013 PRINCIPAL - $10,230,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 10,230,000 2-15-15 365,000 2.000% 189,197 554,197 8-15-15 185,547 185,547 739,744 9,500,000 2-15-16 380,000 2.000% 185,547 565,547 8-15-16 181,747 181,747 747,294 9,120,000 2-15-17 385,000 3.000% 181,747 566,747 8-15-17 175,972 175,972 742,719 8,735,000 2-15-18 400,000 4.000% 175,972 575,972 8-15-18 167,972 167,972 743,944 8,335,000 2-15-19 415,000 5.000% 167,972 582,972 8-15-19 157,597 157,597 740,569 7,920,000 2-15-20 435,000 4.000% 157,597 592,597 8-15-20 148,897 148,897 741,494 7,485,000 2-15-21 455,000 3.000% 148,897 603,897 8-15-21 142,072 142,072 745,969 7,030,000 2-15-22 470,000 4.000% 142,072 612,072 8-15-22 132,672 132,672 744,744 6,560,000 2-15-23 490,000 4.000% 132,672 622,672 8-15-23 122,872 122,872 745,544 6,070,000 2-15-24 510,000 3.250% 122,872 632,872 8-15-24 114,584 114,584 747,456 5,560,000 2-15-25 525,000 3.500% 114,584 639,584 8-15-25 105,397 105,397 744,981 5,035,000 2-15-26 540,000 4.000% 105,397 645,397 8-15-26 94,597 94,597 739,994 4,495,000 2-15-27 565,000 4.000% 94,597 659,597 8-15-27 83,297 83,297 742,894 3,930,000 2-15-28 590,000 4.000% 83,297 673,297 8-15-28 71,497 71,497 744,794 3,340,000 2-15-29 615,000 4.125% 71,497 686,497 8-15-29 58,813 58,813 745,309 2,725,000 2-15-30 640,000 4.250% 58,813 698,813 8-15-30 45,213 45,213 744,025 2,085,000 2-15-31 665,000 4.250% 45,213 710,213 8-15-31 31,081 31,081 741,294 1,420,000 2-15-32 695,000 4.250% 31,081 726,081 8-15-32 16,313 16,313 742,394 725,000 2-15-33 725,000 4.500% 16,313 741,313 741,313 0 Interest 4,638,159 Electric Projects - $8,250,000 and Wastewater Projects - $2,000,000 *Due to the premium and discount received on this debt issue, the City only had to issue $10,230,000 in bonds. Total debt proceeds received were $10,250,000. A premium of $20,000 was paid to the City. H-23 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2014 - Estimated PRINCIPAL - $34,295,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 34,295,000 2-15-15 1,525,000 2.000% 695,096 2,220,096 8-15-15 797,200 797,200 3,017,296 32,770,000 2-15-16 1,455,000 3.000% 797,200 2,252,200 8-15-16 775,375 775,375 3,027,575 31,315,000 2-15-17 1,500,000 4.000% 775,375 2,275,375 8-15-17 745,375 745,375 3,020,750 29,815,000 2-15-18 1,565,000 5.000% 745,375 2,310,375 8-15-18 706,250 706,250 3,016,625 28,250,000 2-15-19 1,650,000 5.000% 706,250 2,356,250 8-15-19 665,000 665,000 3,021,250 26,600,000 2-15-20 1,685,000 5.000% 665,000 2,350,000 8-15-20 622,875 622,875 2,972,875 24,915,000 2-15-21 1,770,000 5.000% 622,875 2,392,875 8-15-21 578,625 578,625 2,971,500 23,145,000 2-15-22 1,855,000 5.000% 578,625 2,433,625 8-15-22 532,250 532,250 2,965,875 21,290,000 2-15-23 1,955,000 5.000% 532,250 2,487,250 8-15-23 483,375 483,375 2,970,625 19,335,000 2-15-24 2,055,000 5.000% 483,375 2,538,375 8-15-24 432,000 432,000 2,970,375 17,280,000 2-15-25 1,365,000 5.000% 432,000 1,797,000 8-15-25 397,875 397,875 2,194,875 15,915,000 2-15-26 1,440,000 5.000% 397,875 1,837,875 8-15-26 361,875 361,875 2,199,750 14,475,000 2-15-27 1,510,000 5.000% 361,875 1,871,875 8-15-27 324,125 324,125 2,196,000 12,965,000 2-15-28 1,585,000 5.000% 324,125 1,909,125 8-15-28 284,500 284,500 2,193,625 11,380,000 2-15-29 1,675,000 5.000% 284,500 1,959,500 8-15-29 242,625 242,625 2,202,125 9,705,000 2-15-30 1,750,000 5.000% 242,625 1,992,625 8-15-30 198,875 198,875 2,191,500 7,955,000 2-15-31 1,840,000 5.000% 198,875 2,038,875 8-15-31 152,875 152,875 2,191,750 6,115,000 2-15-32 1,940,000 5.000% 152,875 2,092,875 8-15-32 104,375 104,375 2,197,250 4,175,000 2-15-33 2,035,000 5.000% 104,375 2,139,375 8-15-33 53,500 53,500 2,192,875 2,140,000 2-15-34 2,140,000 5.000% 53,500 2,193,500 Interest 19,129,189 . IT Projects - $5,105,000; Street Projects - $6,940,000 Electric Projects - $8,750,000, Water Projects- $6,500,000 and Wastewater Projects - $11,400,000 *Due to the premium and discount expected to be received on this debt issue, the City anticipates that $34,295,000 in bonds will be issued. Total debt proceeds expected to be received are $38,695,000. A premium of $4,400,000 is expected to be paid to the City. H-24 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS U.R.B. REFUNDING SERIES 2005 A* PRINCIPAL - $12,995,000 Electric Projects $3,196,770; Water Projects $4,459,884; Wastewater Projects $5,338,346 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 12,995,000 2-15-15 1,405,000 5.25%36,881 1,441,881 1,441,881 - *Portions of these bonds were included in the FY13 and FY14 GOB Refunding. H-25 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS U.R.B. SERIES 2006 PRINCIPAL - $16,950,000* Electric Projects $7,850,000; Water Projects $6,000,000; Wastewater Projects $3,000,000; debt issuance costs $100,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 16,950,000 2-15-15 745,000 4.375% 33,469 778,469 8-15-15 17,172 17,172 795,641 785,000 2-15-16 785,000 4.375% 17,172 802,172 802,172 *These bonds were included in the FY14 GOB Refunding. H-26 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS U.R.B. SERIES 2007 PRINCIPAL - $18,665,000 Water Projects $10,750,000; Electric $2,500,000; WW $5,300,000; issuance costs: $115,000 DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-15 780,000 5.75%315,570 1,095,570 8-15-15 293,145 293,145 1,388,715 13,395,000 2-15-16 825,000 4.00%293,145 1,118,145 8-15-16 276,645 276,645 1,394,790 12,570,000 2-15-17 865,000 4.10%276,645 1,141,645 8-15-17 258,913 258,913 1,400,558 11,705,000 2-15-18 915,000 4.20%258,913 1,173,913 8-15-18 239,698 239,698 1,413,610 10,790,000 2-15-19 965,000 4.30%239,698 1,204,698 8-15-19 218,950 218,950 1,423,648 9,825,000 2-15-20 1,015,000 4.30%218,950 1,233,950 8-15-20 197,128 197,128 1,431,078 8,810,000 2-15-21 1,070,000 4.40%197,128 1,267,128 8-15-21 173,588 173,588 1,440,715 7,740,000 2-15-22 1,125,000 4.40%173,588 1,298,588 8-15-22 148,838 148,838 1,447,425 6,615,000 2-15-23 1,190,000 4.50%148,838 1,338,838 8-15-23 122,063 122,063 1,460,900 5,425,000 2-15-24 1,250,000 4.50%122,063 1,372,063 8-15-24 93,938 93,938 1,466,000 4,175,000 2-15-25 1,320,000 4.50%93,938 1,413,938 8-15-25 64,238 64,238 1,478,175 2,855,000 2-15-26 1,390,000 4.50%64,238 1,454,238 8-15-26 32,963 32,963 1,487,200 1,465,000 2-15-27 1,465,000 4.50%32,963 1,497,963 1,497,963 0 Interest 9,822,342 H-27 Debt Service Schedules I-1 General Fund Transfers and Other (Sources) Uses General Fund Transfers and Other (Sources) Uses The General Fund has several different types of transfers and other sources and uses of funds as reported in the bottom sections of the General Fund Fund Summary. This appendix provides the details within the categories of General & Administrative Transfers, Interfund Transfers, Public Agency Funding, Consulting Services, Capital Projects and Other. The General and Administrative (G&A) Transfers are used to reflect the recovery of the costs associated with the administrative services provided by service departments within the General Fund to other funds. Administrative services within the General Fund include accounting, purchasing, technology, budgeting, legal, human resources, etc. These costs are allocated based on the results of an annual cost allocation plan done in the early part of the budget process by an outside consulting firm. The Interfund Transfers section includes both transfers into the General Fund as well as transfers out of the General Fund to other funds. The transfers into the General Fund are primarily to reimburse operating expenses that were incurred during the course of business that may be funded from a different source of revenue. For example, many of the sports tournaments that are run by the Parks and Recreation Department can be funded with Hotel Tax funds if they meet the criteria for the use of hotel taxes. There are three SLAs included for the General Fund Parks and Recreation Department that will be funded from the Hotel Tax Fund. The expenditures for these items will be incurred in the General Fund, so a transfer is included from the Hotel Tax Fund to the General Fund. One of the SLAs is for $65,500 to cover the tournament/event equipment needs. A second in the amount of $10,000 to cover the costs associated with the Texas Amateur Athletic Federation (TAAF) Games of Texas 2018-19 bid fee. The third SLA in the amount of $15,000 for additional travel and training that will allow staff to attend additional conferences and meetings that gives the opportunity meet with and attract new and diverse events / tournaments to College Station. The transfers out of the General Fund are primarily to cover expenditures incurred in other funds for purposes such as economic development agreements where separate funds were set up for ease of tracking purposes. Transfers out also include the subsidy transferred to the Recreation Fund to cover the recreation programs that are partially covered by fees collected from the participants. Two SLAs are approved in the budget for Lincoln Center equipment ($8,500) and amenities replacement ($25,000) for the Recreation Fund which would increase the subsidy transfer from the General Fund. The Public Agency Funding section details the agencies that are funded from the General Fund. These agencies provide services for the citizens of College Station. Each year, the amount of funding received by each agency depends on the request made by the agency, Council direction, and the availability of funds. The Consulting Services section details the consulting firms that represent the various interests that the Council has determined benefit the citizens. An example is the state legislative consulting firm that keeps City staff and Council aware of legislation that may impact the City of College Station. The Capital Projects section details the projects that are funded with cash from the General Fund (instead of issuing debt). Depending on the General Fund balance (after meeting the required reserve) there may be funds available that can be used for one-time purchases – such as capital projects. The Other section covers items that are transferred out of the General Fund for purposes not mentioned above. FY13 Actual FY14 Revised Budget FY14 Year End Estimate FY15 Approved Base Budget FY15 Approved Budget GENERAL & ADMINISTRATIVE TRANSFERS Electric Fund (1,151,989)$ (1,216,267)$ (1,216,267)$ (1,224,563)$ (1,224,563)$ Water Fund (705,778) (711,519) (711,519) (725,749) (725,749) Wastewater Fund (598,444) (617,493) (617,493) (629,843) (629,843) Sanitation Fund (485,637) (549,460) (549,460) (560,449) (560,449) Parking Enterprise Fund (75,489) (88,516) (88,516) (88,516) (88,516) Recreation Fund (187,569) (149,339) (149,339) (149,339) (149,339) Street Projects Fund (342,132) (359,428) (359,428) (370,211) (370,211) Parks Projects Fund (40,182) (32,700) (32,700) (32,996) (32,996) General Government Projects Fund (78,246) (85,287) (85,287) (87,846) (87,846) Parks Escrow Projects Fund (24,627) (20,042) (20,042) (21,997) (21,997) Electric Projects Fund (20,914) (34,386) (34,386) (35,418) (35,418) Water Projects Fund (64,937) (85,454) (85,454) (88,018) (88,018) Wastewater Projects Fund (64,937) (85,454) (85,454) (88,018) (88,018) Drainage Fund (275,193) (303,667) (303,667) (309,740) (309,740) GENERAL FUND TOTAL (4,116,074)$ (4,339,012)$ (4,339,012)$ (4,412,704)$ (4,412,704)$ INTERFUND TRANSFERS Trsf in - CD for 2 code enforce (100,908)$ -$ -$ -$ -$ Trsf in - HOT Fund Tournaments (176,685) (393,443) (393,443) (414,962) (414,962) Trsf in - HOT Fund Sp Events (72,388) (75,633) (75,633) (75,749) (75,749) Trsf in - HOT Fund Tournaments (1X SLA) - - - - (80,500) Trsf in - HOT Fund TAAF Games of Texas (1X SLA) - - - - (10,000) Trsf in - HOT Fund - Public Comm Marketing - (42,933) (42,933) - (104,116) Trsf in - Benefits Fund - Fitlife (49,375) (62,375) (62,375) (62,999) (62,999) Trsf in - Drainage Fund - Streets (100,000) (100,000) (100,000) (100,000) (100,000) Trsf in - CIP Funds Trsf for PW S&B (572,383) (618,590) (618,590) (613,549) (613,549) Trsf In - EG Fund for Council Audio/Visual - (72,257) (72,257) - - Trsf In - Gen'l Gov't CIP Fund - Hazmat Vehicle - (170,000) (170,000) - - Trsf out - Econ Dev Fund 150,000 150,000 150,000 150,000 150,000 Trsf out - Econ Dev Fund (1X)150,000 250,000 250,000 225,000 225,000 Trsf out - NG Parking 227,252 234,070 234,070 192,426 192,426 Trsf out - Sanitation (street sweeping)- 100,000 100,000 101,000 101,000 Trsf out - Rec Fund Subsidy 2,439,732 2,215,560 2,354,591 2,296,059 2,329,559 Trsf out - Equipment Replacement Fund - - - 266,000 266,000 INTERFUND TRANSFERS TOTAL 1,895,245$ 1,414,399$ 1,553,430$ 1,963,226$ 1,802,110$ PUBLIC AGENCY FUNDING: Lions Club (Fireworks)10,000$ 10,000$ 10,000$ 10,000$ 15,000$ Research Valley Partnership 375,000 350,000 350,000 350,000 350,000 Arts Council of Brazos Valley 100,000 50,000 50,000 50,000 35,000 Health District 326,500 326,500 326,500 326,500 326,500 Appraisal District 251,857 260,607 260,607 262,507 262,507 Animal Shelter 169,513 194,939 194,939 205,000 205,000 PUBLIC AGENCY FUNDING TOTAL 1,232,870$ 1,192,046$ 1,192,046$ 1,204,007$ 1,194,007$ CONSULTING SERVICES Tex 21 5,328$ 5,000$ 5,000$ 5,000$ 5,000$ Tx High Speed Rail - - - - - St Leg Consult (Shelley)40,000 36,667 36,667 43,333 43,333 Atmos Steering - 5,000 5,000 5,000 5,000 CONSULTING SERVICES TOTAL 45,328$ 46,667$ 46,667$ 53,333$ 53,333$ CAPITAL PROJECTS Trsf to CIP for Fire Alerting Project 45,298$ -$ -$ -$ -$ Trsf - Timekeeping system 338,729 - - - - Phase II of Berry Dunn - ERP - 200,000 200,000 212,041 212,041 TO - Royder/Live Oak Rehab 153,638 - - - - TO - HSC Pkwy reimb to COB 472,500 - - - - TO - Intersection Impr GB @ Timber/Bizzel - 64,072 64,072 - - TO - Bike/Ped Intersect Impr GB @ Dexter - 17,061 17,061 - - TO - Intersect Impr Holleman Crosswalks - 40,644 40,644 - - TO - Eisenhower St Ext - 75,000 75,000 606,831 606,831 TO - Guadalupe Drive Sidewalks - 142,772 142,772 - - TO - Langford Sidewalk Impr - 50,000 50,000 292,544 292,544 TO - Norman to Rock Prairie Sidewalks - 73,000 73,000 - - TO - Design Graham Rd Rehab - 306,000 306,000 - - TO - Phase 2 - Francis Drive Rehab - 103,459 103,459 - - TO - Phase 1 - Francis Drive Rehab - 176,063 176,063 - - TO - Park Land Zone 2 - Univ Pk Playground/Resurf - - - - 12,000 Purchase of Hazmat Truck - 691,300 691,300 - - Purchase of Bucket Truck - 130,000 130,000 - - CAPITAL PROJECTS TOTAL 1,010,165$ 2,069,371$ 2,069,371$ 1,111,416$ 1,123,416$ OTHER Misc (bad debt, sale of cap)36,957$ -$ 170,001$ 35,000$ 35,000$ Transfer to PEG fund - 233,840 266,573 - - Proceeds from sale of Conference Center - - (783,619) - - Proceeds from sale of 1st St Prop - - (2,386,284) - - Proceeds from sale of Business Ctr - - (1,090,000) - - Muni Services - 44,688 45,000 45,000 45,000 EMBRACE Repayment - 180,974 180,974 - - OTHER TOTAL 36,957$ 459,502$ (3,597,355)$ 80,000$ 80,000$ City of College Station General Fund Transfers and Other (Sources) Uses I-2 General Fund Transfers and Other (Sources) Uses Outside Agency Funding The City funds a number of outside agencies each fiscal year that provide services for the citizens of College Station. The amount of funding received by each agency depends on Council direction and the availability of funds. Agencies have been funded from various funds, including: General Fund, Community Development Fund, Hotel Tax Fund, and Sanitation Fund. City Council approved a resolution adopting a new Outside Agency Funding Policy in February 2007. This policy established four categories of Outside Agencies: Contract Partners, Department Budget Agencies, non-CDBG eligible Agencies, and CDBG eligible Agencies. Contract Partners are agencies that have been identified based on their economic impact and the community services provided to the City. The Contract Partner agencies are: the Bryan/College Station Convention and Visitors Bureau (CVB), The Research Valley Partnership (RVP) and the Arts Council of the Brazos Valley (ACBV). Department Budget Agencies are Agencies whose work directly supports the goals of a City Department. Department Budget Agencies include the College Station Noon Lions Club and Keep Brazos Beautiful (KBB). Funding in the amount of $350,000 from the General Fund is approved for the RVP in the FY15 Budget. The RVP is an organization established to promote economic development in the area and is funded by the Cities of College Station and Bryan, and Brazos County. Additionally, $35,000 from the General Fund is approved for funding of the ACBV operations and maintenance and Noon Lions Club is approved for $15,000 in FY15 for costs associated with the annual community 4th of July celebration. General Fund Outside Agency funding also includes funding of $205,000 for the Aggieland Humane Society, $326,500 for the Brazos County Health District and $262,507 for payments to Brazos County Appraisal District for funding allotments based on 2014 levies. The total approved FY15 Outside Agency funding from the General Fund is $1,194,007. A total of $2,062,694 of Hotel Tax funding is approved in FY15 Budget for Outside Agencies. This includes $1,321,294 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational, sales/marketing, promotional, servicing and business development elements; $250,000 for the CVB Grant Program; $65,000 for Arts Council operations and maintenance; $348,400 to Arts Council for affiliate funding and $38,000 for marketing and public arts support; $15,000 to Veterans Memorial to begin development of the American Civil War Memorial at Veterans Park; and $25,000 for the Bryan/College Station Chamber of Commerce. In FY14, the budgets for Brazos Valley Bowl and the Northgate District Association advertising moved to the CVB Grant Program funding. Also beginning FY14, the George Bush Presidential Library was considered as part of the ACBV Affiliate Funding. Funding in the amount of $52,740 is approved in the Sanitation Fund for Keep Brazos Beautiful (KBB). This includes a new request for funding start-up costs for a Community Garden site in South College Station ($2,500) and $4,000 for a Wildflower Seed Project. Funding in the amount of $46,240 will be used for operations, the Demonstration Garden at the Texas Ave & George Bush site along with beautification and litter abatement. KBB promotes litter abatement and beautification programs throughout the Brazos Valley thus supporting one of the Sanitation Department’s primary objectives. Community Development Block Grant (CDBG) eligible agencies have a selection process via the Joint Relief Funding Review Committee (JRFRC). This committee is made up of members from College Station and Bryan. The JRFRC reviews all requests for CDBG Funds available for public agencies and makes recommendations to both cities for agencies funding. A total of $150,373 is for CDBG eligible organizations listed on the following page. Total approved FY15 Outside Agency funding by the City of College Station is $3,459,814. J-1 Outside Agency Funding FY13 FY14 FY15 FY15 Total Total Approved Total Revised Revised Base Approved GENERAL FUND RESEARCH VALLEY PARTNERSHIP 375,000$ 350,000$ 350,000$ 350,000$ ARTS COUNCIL OPERATIONS AND MAINTENANCE 100,000 50,000 50,000 35,000 NOON LIONS CLUB - 4TH OF JULY 10,000 10,000 10,000 15,000 AGGIELAND HUMANE SOCIETY 169,513 194,939 205,000 205,000 BRAZOS CO. HEALTH DISTRICT 326,500 326,500 326,500 326,500 BRAZOS COUNTY APPRAISAL DISTRICT 251,857 260,607 262,507 262,507 BRAZOS VALLEY COUNCIL OF GOVERNMENTS 1,000 - - - 1,233,870$ 1,192,046$ 1,204,007$ 1,194,007$ HOTEL TAX FUND ARTS COUNCIL AFFILIATE FUNDING 266,648$ 335,000$ 335,000$ 348,400$ ARTS COUNCIL MARKETING/ PUBLIC ART SUPPORT - 30,000 30,000 38,000 ARTS COUNCIL OPERATIONS AND MAINTENANCE -$ 50,000 50,000 65,000 CONVENTION AND VISITORS BUREAU (CVB)1,191,153 1,425,653 1,379,340 1,321,294 CONVENTION AND VISITORS BUREAU GRANT PROGRAM 92,995 174,327 128,000 250,000 BUSH PRESIDENTIAL LIBRARY FOUNDATION 69,852 - - - B/CS CHAMBER OF COMMERCE 25,000 25,000 25,000 25,000 RESEARCH VALLEY PARTNERSHIP - AGGIES GO TO WAR - 225,000 - - BRAZOS VALLEY BOWL 25,000 - - - NORTHGATE DISTRICT ASSOCIATION 5,000 - - - VETERANS MEMORIAL 38,500 - - 15,000 1,714,148$ 2,264,980$ 1,947,340$ 2,062,694$ SANITATION FUND KEEP BRAZOS BEAUTIFUL 46,240$ 46,240$ 46,240$ 52,740$ 46,240$ 46,240$ 46,240$ 52,740$ COMMUNITY DEVELOPMENT BRAZOS MATERNAL & CHILD HEALTH CLINIC - 30,905$ -$ -$ MHMR AUTHORITY OF BRAZOS VALLEY 24,606 25,213 34,776 34,776 PROJECT UNITY 21,000 - 22,451 22,451 SCOTTY'S HOUSE - 16,113 - - VOICES FOR CHILDREN 21,209 21,178 - - BVCASA*- 4,659 - - TWIN CITY MISSION - 25,326 28,926 28,926 BRAZOS VALLEY CENTER FOR INDEPENDENT LIVING - - 39,610 39,610 EASTER SEALS DBA BRAZOS VALLEY REHABILITATION - - 24,610 24,610 115,773$ 123,394$ 150,373$ 150,373$ TOTAL AGENCY FUNDING 3,110,031$ 3,626,660$ 3,347,960$ 3,459,814$ * Brazos Valley Counsel on Alcohol and Sustance Abuse City of College Station FY15 Approved Outside Agency Funding J-2 Outside Agency Funding K-1 Glossary Glossary of Terms ADA: Americans with Disability Act ARRA: American Recovery and Reinvestment Act of 2009 CAFR: Comprehensive Annual Financial Report CCWWTP: Carter Creek Wastewater Treatment Plant CDBG: Community Development Block Grant CHDO: Community Housing Development Organizations CIP: Capital Improvement Program CSISD: College Station Independent School District CO: Certificates of Obligation COB: City of Bryan COCS: City of College Station ERP: Enterprise Resource Planning FTE: Full-time equivalent FY: Fiscal Year GAAP: Generally Accepted Accounting Principles GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association of the United States and Canada GIS: Geographical Information System GOB: General Obligation Bonds HSA: Health Savings Account ILA: Interlocal Agreement ISO: Insurance Services Organization LCWWTP: Lick Creek Wastewater Treatment Plant MMD: Municipal Management District O&M: Operations and Maintenance PARD: Parks and Recreation Department PEG Fee: Public, Educational and Governmental Access Channel Fee PPO: Preferred Provider Organization SCADA: Supervisory Control and Data Acquisition SLA: Service Level Adjustment SRO: School Resource Officer TAAF: Texas Amateur Athletic Federation TBRA: Tenant Based Rental Assistance TDA: Transmission Delivery Adjustment TIF: Tax Increment Financing TIRZ: Tax Increment Reinvestment Zone UCS: Utility Customer Services W/WW: Water/Wastewater A Account: A separate financial reporting unit for budgeting, management, or accounting purposes. Accrual Basis of Accounting: A method of accounting in which revenues are recorded when measurable and earned, and expenses are recognized when a good or service is used. Activity Center: The lowest level at which costs for operations are maintained. Ad Valorem Tax: A tax based on the value of property. Appropriation: A legal authorization granted by the Council to make or incur expenditures/expenses for specific purposes. Audit: An examination, usually by an official or private accounting firm retained by the council, which reports on the accuracy of the annual financial report prepared by the accounting department. B Balanced Budget: A balanced budget indicates that there is no budget shortage or budget surplus present during a specific time period. Base Budget: A budget process in which departments are provided with a maximum level for their annual budget requests. The budget office requires separate justification for proposed spending levels that exceed the target which are submitted as Service Level Adjustments (SLAs). Bond: A promise to repay borrowed money on a particular date, often ten or twenty years into the future, generally to obtain long-term financing for capital projects. K-2 Glossary Budget: A plan, approved by the Council, of financial operation embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of funding these expenditure estimates. Budget Amendment: A revision of the adopted budget that, when approved by the council, replaces the original budget appropriation. Budget Calendar: A timetable showing when particular tasks must be completed in order for the council to approve the spending plan before the beginning of the next fiscal year. Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. C Capital Budget: A spending plan for improvements to or acquisition of land, facilities, and infrastructure. Capital Improvement Program (CIP): A multi-year program of projects that addresses repair and replacement of existing infrastructure, as well as development of new facilities to accommodate future growth. Capital/Major Project Expenditure/Expense: An expenditure/expense that results in the acquisition or addition of a fixed asset or the improvement to an existing fixed asset. Major capital expenditures are more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Minor capital expenditures are more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Capital Outlay: A disbursement of money which results in the acquisition or addition to fixed assets. Capital Projects Funds: Funds used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays including the acquisition or construction of capital facilities and other capital assets. Cash Basis: Method of accounting and budgeting that recognizes revenues when received and expenditures when paid. Certificates of Obligation (CO): Long-term debt that is authorized by the City Council and does not require prior voter approval. Chart of Accounts: A chart detailing the system of general ledger accounts. Community Housing Development Organizations (CHDO): A certified, private nonprofit, community-based service organization whose primary purpose is to provide and develop decent, affordable housing for the community it serves and receives HOME program funds. City Council: The current elected officials of the City as set forth in the City's Charter. City Manager: The individual appointed by City Council who is responsible for the administration of City affairs. Comprehensive Annual Financial Report (CAFR): The published results of the City’s annual audit. Competitive Procurement: Before the City may enter into a contract that requires an expenditure of more than $50,000 from one or more municipal funds, the City must comply with Local Government Code Chapter 252. Typically this involves competitive bidding or competitive proposals that are advertised, posted online, and publicly opened. The City Council must approve all contracts/expenditures greater than $50,000. Contingency: A budgeted appropriation within a fund for unanticipated expenditure requirements. Contract Obligation Bonds: Long-term debt that places the assets purchased or constructed as a part of the security for the issue. Current Expense: An obligation as a result of an incurred expenditure/expense due for payment within a twelve (12) month period. Current Revenue: The revenues or resources of a City convertible to cash within a twelve (12) month period. D Debt Service: The annual amount of money necessary to pay the interest and principal (or sinking fund contribution) on outstanding debt. K-3 Glossary Deficit: The excess of expenditures over revenues during an accounting period. Department: Separate branch of operation in the organization structure. Division: Unit of a department. E Economic Resources Measurement Focus: This measure accounts for the assets related to the inflow, outflow and balance of goods and services that affect the City’s net assets. Effective Tax Rate: The effective tax rate is the rate that will raise the same revenues on the same properties this year as last year. Effectiveness Measure: Measure that demonstrates whether a program is accomplishing its intended results . These should show the impact of the program. Efficiency Measure: This is a ratio of inputs to outputs. For example: cost per inspection, calls for service per officer. Emergency: An unexpected occurrence, i.e., damaging weather conditions that require the unplanned use of City funds. Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract for purchases legally entered on behalf of the City. Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar to those of private business, where revenues are recorded when earned and expenses are recorded as resources are used. Equity: See Fund Balance. Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The General Fund recognizes expenditures and the Proprietary Funds recognize expenses. F Fiscal Year: A twelve month reporting period, for the City of College Station, the fiscal year is from October 1st through the following September 30th. Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land, building, and improvements other than buildings, machinery, and equipment. Full-Time Equivalent: A position that is equivalent to a full-time 40 hour work week. This is the method by which full-time, part-time, and temporary/seasonal employees are accounted for. Freeport Goods: Property that under Article VIII, Section1-J, of the Texas Constitution is not taxable. Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance (Equity): The excess of fund assets over liabilities. Accumulated balances are the result of continual excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance. G General and Administrative Costs (G&A): Costs associated with the administration of City services. General Fund: The City fund used to account for all financial resources and expenditures of the City except those required to be accounted for in another fund. General Ledger: The collection of accounts reflecting the financial position and results of operations for the City. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to financial accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB). General Obligation (GO) Bonds: Bonds for whose payment the full faith and credit of the City has been pledged. K-4 Glossary Governmental Accounting Standards Board (GASB ): The authoritative accounting and financial reporting standard-setting body of government agencies. Governmental Funds: Funds that are maintained on a modified accrual basis with an emphasis on when cash is expended or obligated and revenues are recorded when measurable and available. Grant: A payment of money from one governmental unit to another or from a governmental unit to a not-for-profit agency for a specific program or purpose. I Interfund Borrowing: A transfer of money from a fund that has a surplus to a fund that has a temporary revenue shortfall. Interfund Transfer: The transfer of money from one fund to another in a governmental unit. Internal Service Funds: Generally accounted for similar to enterprise funds. These funds are used to account for enterprise types of activities for the benefit of city departments such as fleet maintenance, self insurance, and print/mail. Implementation Plan: The specific actions that will be taken to implement a strategy within the City’s strategic plan. Investments: Securities held for the production of income, generally in the form of interest. L Line Item Budget: The presentation of the City's adopted budget in a format presenting each Department's approved expenditure/expense by specific account. Long-Term Debt: Obligation of the City with a remaining maturity term of more that one (1) year. M Major Funds: Any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. Mission Statement: Purpose of the organization; why the organization exists and whom it benefits. Measurement Focus Adjustment: The standard that determines: (1) the assets and liabilities that are included on the balance sheet for the governmental unit; and (2) if the operating statement shows “financial flow” or “capital maintenance” information relating to revenues and expenditures. Modified Accrual Basis of Accounting: The basis of accounting in which revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the goods or services are received. Municipal Management District: a self-governed district that is used to fund costs with a special district. N Net Working Capital: Current Assets less Current Liabilities in an enterprise or internal service fund. Non-Recurring Revenues: Resources recognized by the City that are unique and occur only one time or without pattern. O Official Budget: The budget as adopted by Council. One-Time Revenues: See Non-Recurring Revenues. Operating Budget: A plan, approved by the Council, of financial operations embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of financing them. K-5 Glossary Output Measure: This is the quantity of work produced or generated. P Performance Measure: Tool to determine the levels of service are being provided by the organization . Proprietary Funds: See Enterprise Funds. Public Hearing: An open meeting regarding proposed operating or capital budget allocations, which provides the citizens with an opportunity to voice their views on the merits of the proposals. R Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific future use. Retained Earnings: The equity account reflecting the accumulated earnings of the Utility Funds. Revenues (Resources): An increase in assets due to the performance of a service or the sale of goods . In the General Fund, revenues are recognized when earned, measurable, and reasonably assured to be received within 60 days. Risk: The liability, either realized or potential, related to the City's daily operations. Rollback rate: The rollback rate is the highest rate that can be adopted before citizens can initiate a petition to rollback the tax rate to the rollback rate. S Service Level: The current outcomes and services provided to citizens and customers by the City as approved in the annual budget. Service Level Adjustment (SLA): Request for additional resources requiring a decision by management and council and justified on the basis of adding to or reducing services and/or performance improvements. Sinking Fund: A fund which is accumulated through periodic contributions which must be placed in the sinking fund so that the total contributions plus their compounded earnings will be sufficient to redeem the sinking fund bonds when they mature. Special Revenue Fund: A fund used to account for revenues legally earmarked for a specific purpose used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specific purposes other than debt service or capital projects. Strategy: A policy choice that identifies purposes, policies, programs, actions, decisions, or resource allocations that define what path the City will take to move toward the visions and why that path has been chosen. T Tax Levy: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos County Appraisal District, within the City's corporate limits. Transfers: A legally authorized funding transfer between funds in which one fund is responsible for the initial receipt and the other fund is responsible for the actual disbursement. Tax Increment Financing (TIF): Financing procedure utilitzed by local goverements for redevelopment and improvement projects on existing structures. Tax Increment Financing Reinvestment Zone (TIRZ): Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. U Undesignated Fund Balance: The portion of the fund balance that is unencumbered from any obligation of the City. User-Based Fee/Charge: A monetary fee or charge placed upon the user of services of the City. K-6 Glossary Utility Funds: The funds used to account for the operations of the City's electric, water, sanitary sewer, and solid waste disposal activities. Utility Revenue Bond: Debt issued by the City and approved by the Council for which payment is secured by pledged utility revenue. W Working Capital: The difference between current assets and current liabilities. 2013Ę2014 PROPOSED ANNUAL BUDGET