HomeMy WebLinkAboutFY 2007-2008 -- Approved Annual Budget
City of College Station, Texas
Approved Budget for Fiscal Year 2008
October 1, 2007 to September 30, 2008
Principal City Officials, October 2007
Elected Officials
Mayor...................................................................................................................Ben White
Council Members.........................................................................Ron Gay, Mayor Pro Tem
John Crompton, Place 1
James Massey, Place 2
Lynn McIlhaney, Place 4
Chris Scotti, Place 5
Dave Ruesink, Place 6
City Administration
City Manager ...................................................................................................Glenn Brown
Deputy City Manager.....................................................................................Terry Childers
Assistant City Manager................................................................................... Kathy Merrill
Chief Financial Officer......................................................................................Jeff Kersten
Director of Water Services Department.......................................................David Coleman
Director of Electric Utility............................................................................. David Massey
Chief of Police...........................................................................................Michael Clancey
Chief of Fire.................................................................................................Robert B. Alley
Director of Public Works...................................................................................Mark Smith
Director of Parks and Recreation............................................................Stephen C. Beachy
Director of Planning and Development Services......................................... Bob Cowell, Jr.
Director of Information Technology....................................................................Ben Roper
Director of Public Communications..............................................................Wayne Larson
Director of Human Resources......................................................................Julie O’Connell
Director of Economic and Community Development ......................................David Gwin
City Attorney ...........................................................................................Harvey Cargill, Jr.
City Secretary ............................................................................................Connie L. Hooks
Internal Auditor......................................................................................................Ty Elliott
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of College Station, Texas
for its annual budget for the fiscal year beginning October 1, 2006.
In order to receive this award, a government unit must publish a budget document that
meets program criteria as a policy document, as an operations guide, as a financial plan,
and as a communication device. This award is valid for a period of one year only. We
believe our current budget continues to conform to program requirements, and we are
submitting it to GFOA to determine its eligibility for another award.
TABLE OF CONTENTS
Coversheet - Statement Required by Texas House Bill 3195 ..................................... i
Transmittal Letter ..........................................................................................................iii
Executive Summary
Executive Summary.............................................................................................. 1
Fiscal Year Comparison Summary..................................................................... 25
Graph of Net Budget ........................................................................................... 26
Summary of Revenues & Other Sources and Expenditures
And Other Uses ....................................................................................... 27
Departmental Operations & Maintenance – All Funds….................................... 31
Analysis of Tax Rate…....................................................................................... 32
Analysis of Property Valuations.......................................................................... 33
City Organization Chart ...................................................................................... 34
Strategic Planning and Budget Process ............................................................. 35
Governmental Funds
General Fund………........................................................................................... 37
Police Department......................................................................................... 42
Fire Department............................................................................................ 53
Public Works................................................................................................. 63
C I P ..................................................................................................... 72
Parks and Recreation.................................................................................... 75
Library........................................................................................................... 89
Planning and Development Services............................................................. 92
Information Technology ................................................................................. 98
Fiscal Services............................................................................................104
General Government ................................................................................... 114
Debt Service Fund........................................................................................... 128
Economic Development Fund ......................................................................... 134
TABLE OF CONTENTS
Parks Xtra Education Fund ..............................................................................135
Municipal Court Funds .....................................................................................137
Court Technology Fund ..........................................................................138
Court Security Fund ...............................................................................139
Efficiency Time Payment Fund...............................................................140
Juvenile Case Manager Fund ................................................................141
Police Seizure Fund ........................................................................................142
Governmental Capital Improvement Projects..................................................143
Street Fund ............................................................................................150
Parks Projects Fund ...............................................................................154
Facilities & Technology Fund .................................................................156
Business Park Fund ...............................................................................158
Drainage Fund .......................................................................................160
Enterprise Funds
Combined Utility Funds....................................................................................163
Electric Utility ...................................................................................................164
Water Services Department.............................................................................166
Water...................................................................................................167
Wastewater .........................................................................................171
Sanitation ....................................................................................................175
Parking Enterprise Fund..................................................................................180
Brazos Valley Solid Waste Management Agency ............................................183
Utility Capital Improvement Projects................................................................189
Electric.................................................................................................192
Water...................................................................................................194
Wastewater .........................................................................................198
TABLE OF CONTENTS
Special Revenue Services
Hotel Tax Fund................................................................................................203
Community Development Fund ......................................................................205
Red Light Camera Fund ................................................................................. 210
Wolf Pen Creek TIF ........................................................................................ 211
Northgate TIF ................................................................................................. 212
Cemetery Perpetual Care Fund ......................................................................213
Memorial Cemetery Fund................................................................................214
Special Revenue Capital Improvement Projects............................................. 215
Parkland Dedication ............................................................................ 216
Convention Center .............................................................................. 218
Internal Service Funds
Insurance Funds .............................................................................................221
Property Casualty Fund ......................................................................222
Employee Benefits Fund ..................................................................... 223
Workers Compensation Fund.............................................................. 224
Unemployment Compensation Fund ..................................................225
Equipment Replacement Fund........................................................................226
Utility Customer Service.................................................................................. 230
Fleet Maintenance, Print/Mail, and Communications Funds ........................... 234
Fleet Maintenance Fund ..................................................................... 235
Communication Services Fund ...........................................................238
Print/Mail Fund .................................................................................... 241
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 and Administrative Transfers ................................................................I-1
Outside Agency Funding ...................................................................................J-1
Glossary............................................................................................................ K-1
i
Cover Page
City of College Station
Statement Required by Texas House Bill 3195
This budget will raise more total property taxes than last
year's budget by $2,262,261, or 12.1%, and of that amount
$776,222 is tax revenue to be raised from new property
added to the tax roll this year.
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HEART OF THE RESEARCH VALLEY
October 1, 2007
Honorable Mayor and City Council:
In accordance with the City Charter, I am pleased to present the City of College Station Approved Fiscal
Year (FY) 2007-2008 Annual Budget totaling $226,294,172 for all funds. Of this amount, $180,532,447 is
approved for the operations and maintenance budget, and $45,761,725 is approved for capital projects. The
capital projects appropriations are for the many infrastructure projects either underway or planned to be
underway in 2007-2008.
This approved budget results in a reduction from the FY 07 budget of 0.93%.
Budget Goal
The key goal in the preparation of the FY 2007-2008 budget was to focus the resources of the organization
to improve the quality of life in College Station at a reasonable cost. Below, some of the key items from the
FY 2007-2008 budget are outlined. They are separated into the Council defined Strategic Priorities. This
budget has been prepared in response to Council strategic issues, policy direction and priorities.
A detailed explanation of resources allocated can be found in the Executive Summary and Budget Overview
of the budget document.
Budget "Scrubbing"
As part of the budget preparation process staff went through an effort to identify areas where the budget
could be reduced with minimal impact on service. This was an effort to begin a thorough "scrubbing" of the
budget. This effort resulted in the identification and reduction of just under $1 million from the base
budget. Some of these reductions may result in changing the way some services are provided, while others
were determined to have a minimal impact on service delivery. Not every department identified the same
percentage amount to reduce, but the exercise did result in all departments reviewing their budgets in detail.
This effort will continue this fall as the City begins the development of strategic business plans in each
department. This effort is designed to result in a more thorough review of the services being provided and
the way those services are being provided.
Strategic Priorities
The following is a summary of some of the key budget items identified in the context of the Council's
Strategic Planning priorities identified during the July Council retreat.
• Citywide Safety and Security
The FY08 Approved Budget includes resources for two new Communication Officers in the Police
Department, and seven Firefighter/Paramedics in the Fire Department to fully implement the
dedicated ladder company project. The approved budget also includes resources for the City of
College Station portion of the Community Emergency Operations Center.
• Effective Communications
Providing more effective two way communications both internally and externally continues to be a
high priority of the City. The approved budget includes resources such as an additional Broadcast
Media Specialist, equipment upgrades, and website enhancements to improve communication.
These resources, along with a reorganization of existing Public Communications, will move the City
towards addressing Effective Communications.
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• Growing Sustainable Revenue Sources Balanced with Needs
There are a number of areas that have been, and continue to be, examined to determine feasible
revenue sources available to the City of College Station. Staff is continuing to review alternate
revenue sources and will be bringing back alternatives for the City Council to consider in the near
future. While there are no specific new fee recommendations in the approved budget, the Council
Transportation Committee will be receiving recommendations at their August meeting regarding a
Transportation User Fee to provide additional resources for transportation capital projects.
City Management is also moving forward with efforts to review existing Financial Policies to
determine if revisions need to be considered. There a number of approved revisions that will be
discussed as part of the budget review process. The approved budget includes resources to
acquire a Fiscal Impact Model to assist in determining the fiscal impact of development activities in
the City.
• Exceptional Multi Modal Mobility
The approved budget includes operational and capital resources to address transportation needs in
College Station. The Streets Capital budget for Fiscal Year 2008 includes new appropriations of
$3.9 million, and projected capital spending of $17 million. The approved operating budget also
includes resources for maintenance of the traffic signal system, as well as resources for re-timing
portions of the traffic signal system.
• Sustainable Quality City Workforce
It takes people to provide the myriad of services offered by the City of College Station, and it is
important to make sure the City has the best workforce possible. The approved budget includes
$1,286,253 for the City pay plan. This provides funds for the performance part of the pay plan, as
well as targeted pay adjustments for some public safety employees. The approved budget also
includes funds for a citywide job classification study.
• Exceptional Infrastructure and Core Services
The capital and operating budget includes resources to make sure the infrastructure of the City is
well maintained. The capital portion of the budget includes approximately $45 million in new
appropriations for capital projects in FY 08. There are also resources from previous years capital
budget appropriations that are projected to be spent in FY 08. These capital resources are used to
maintain and expand infrastructure as the City continues to grow. The utility capital budget
appropriations for next year are over $29 million, and over $42 million is projected to be spent on all
utility projects. The budget also includes resources to continue maintaining the physical
infrastructure of the City including an additional $350,000 for street rehabilitation projects. The
approved budget includes funds for improving the capital project implementation system.
• Diverse Growing Economy
Resources are included in the budget for Economic Development activities, including providing
resources to meet commitments made in past years. This includes $500,000 for the TIPs project.
The approved budget also continues to provide resources to focus on Economic Development
activities both internal to the City and with our community partners. These efforts include retail
development and redevelopment in College Station.
• Destination Place to Live and Work
The approved budget includes both capital and operating funds for the Parks System in College
Station. Significant resources are included for the operations of the newly completed phase of
Veteran's Park and Athletic Complex. The budget also includes funds for the construction and
operation of the new Memorial Cemetery, a project the entire community will be proud to have.
HEART OF THE RESEARCH VALLEY
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.
A summary of key elements included in the Fiscal
Year 2007-2008 Approved Budget for the City of
College Station follows. The 2008 fiscal year begins
October 1, 2007 and ends September 30, 2008. 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 Internet site 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 FY08 Approved Budget.
Fund Type Approved Net Budget
Governmental Funds 63,405,337
Enterprise Funds 106,257,046
Special Revenue Funds 10,870,064
Subtotal O&M $180,532,447
Fund Balance/Working Cap
Transfers to CIP Subtotal 4,230,000
Capital Projects Subtotal 41,531,725
Total Approved Net Budget $226,294,172
FY08 Approved Net Budget Summary
The development of the budget is a key part of the
Management Planning System that provides structure
to the various planning tools used in the City.
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
Combined Summary of Revenues and Expenditures.
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 that
are provided and the budget resources available.
Performance expectations are shown in the form of
service levels and performance measures for each
major activity. The service levels show the services
that different functions and programs in the
organization provide. Performance measures
illustrate how well levels of service are being met
through the creation of specific measures that show
what levels of service are being achieved.
Also included in these sections are budget summaries
that provide a brief description of the activity, the
approved budget, and the number of personnel
included in the activity. Fund summaries and
department summaries include prior year actual
revenues and expenditures, revised FY07 budget
revenues and expenditures, FY07 year end estimates,
FY08 base departmental requests, FY08 approved
Service Level Adjustments, and the total FY08
budget.
Appendices
The final section of the budget is the Appendices,
which includes supplemental information to meet
specific Charter requirements and to provide an
overview of the community. The appendices include
a detail of positions in the budget, the Fiscal and
Budgetary Policies, and other schedules necessary for
a comprehensive budget document.
1
Budget Basis
The City organization is composed of various
departments or general service areas. Several
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) center. Routine budget controls are
exercised within activity centers at the category level
(groupings of accounting objects into the items
personnel, supplies, maintenance, services, and
capital). 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
FY08. This includes the General Government Capital
Projects, Utility Capital Projects and Special
Revenue Capital Projects. A summary of the
operational impact the approved capital projects will
have on the budget is also provided.
Budgetary Management
The strategic planning and budget processes are
integrated to ensure that policy direction is
implemented through the budget process. The budget
process begins early in the calendar year with Budget
staff preparing salary and benefit information based
on Council approved pay policy for the upcoming
budget year. The process continues through the
spring and summer as departments prepare budget
requests.
All 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 will occur during the fiscal
year.
The Budget staff evaluated the FY07 budget prior to
developing target budgets for FY08. Part of the
analysis entailed identifying and reducing all “one-
time” expenditures (expenditures for capital, special
studies and other like items) included in current
budgets. Only one time items not anticipated to be
completed in FY07 are included in the FY08 base
budget.
A detailed review of departmental submissions was
conducted to ensure that requests were complete and
within the guidelines of City Council. The Budget
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
increased to account for inflationary factors.
The base budgets—also called target budgets—
prepared by departments are designed to provide the
resources needed to maintain current service levels.
This year the departments were given a target budget
that was reduced by approximately 3%. Each
department was asked to identify the impact of
making this reduction on services. In some cases the
reductions were not anticipated to have much of an
impact on service delivery. In other cases it was
determined that there would be impacts on service
level. The Budget Office and the City Manager's
Office worked with the departments to determine
what reductions could realistically be done without
significantly impacting service levels. The total of
these reductions were $982,311. In addition to this,
there were a total of 5.5 positions reduced from the
base budget. These reductions include the
outsourcing of the City's print shop resulting in the
elimination of 3 positions. Also included was the
reduction of 1.5 positions in the Community
Development Division as a result of the streamlining
of administrative activities in that area. A position
was also eliminated in the Fiscal Services
Department as a result of the outsourcing of the
ambulance billing function. This has resulted in an
increase in the collection of ambulance revenues
since the outsourcing program began.
Items determined to be in excess of the target budget
were submitted and reviewed by staff as Service
Level Adjustments (SLAs). The list was also
reviewed with department directors and the
Management Team. The approved SLA list is
included in Appendix B. Also included is a list of all
service level adjustments requested by departments
but not recommended for funding.
SLAs are added to the 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 replacements or added
efficiencies or improved services; d) items that
maintain existing service levels in light of increasing
demands for service due to growth. Many of the
approved service level adjustments are for one-time
expenditures rather than for programs that have
ongoing costs.
2
Financial Structure
The accounts of the City are 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.
Governmental Funds
Governmental funds focus on near-term inflows and
outflows of spendable resources. The budgets for the
Governmental Funds and Special Revenue 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 page F-1.
Major Governmental Funds
• The General Fund is the City’s primary
operating fund. It accounts for all financial
resources of the general government, except
those required to be accounted for in another
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 provided by proceeds from
the sale of general obligation bonds and by
investing those proceeds.
Non-Major (General) Governmental
Funds
Non-major governmental funds include the
Economic Development Fund, Parks Xtra Education
Fund, Court Technology Fee and Court Security Fee
Funds, Efficiency Time Payment Fee Fund, Juvenile
Case Manager Fee Fund, and the Police Seizure
Fund.
For financial statement reporting purposes, the funds
listed above are reported as a part of the General
Fund. They are combined into the General Fund in
the Summaries of Revenues and Other Financing
Sources and Expenditures and Other Financing Uses
for the prior year actual, current year budget,
estimated current year actual and approved budget
contained in the Executive Summary section of this
budget document. The above listed 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 major capital
facilities. Funds include: the Parks Projects Fund,
Facilities and Technology Projects Fund, Business
Park Fund, and the Drainage Fund.
These funds, combined with the Special Revenue
Funds are reported as Non-Major Governmental
Funds for financial statement purposes and are
displayed in this format in the Summaries of
Revenues and Other Financing Sources and
Expenditures and Other Financing Uses for the prior
year actual, current year budget, estimated current
year actual and approved budget contained in the
Executive Summary section of this budget document.
3
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, Red Light Camera Fund, Wolf
Pen Creek Tax Increment Financing District Fund,
Convention Center Fund, Parkland Dedication Fund,
and Northgate Tax Increment Financing District
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.
Proprietary Funds
Proprietary funds account for the acquisition,
operation and maintenance of government facilities
and services that are self-supported by user fees. The
Funds’ budgets 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). Proprietary Fund financial
statements are prepared using the economic
resources measurement focus and the accrual basis
of accounting, where revenues are recorded when
earned and expenses are recorded when a liability is
incurred, regardless of the timing of related cash
flows. Thus, a measurement focus adjustment to
arrive at Actual Working Capital is necessary
because the proprietary funds’ working capital results
from using the economic resources measurement
focus and the accrual basis of accounting for
financial statement purposes. The City classifies
both enterprise and internal service funds as
proprietary funds. The City’s proprietary funds are
listed below.
Major Proprietary 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, and 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 Proprietary Funds
The City’s Sanitation Fund, Parking Enterprise Fund,
and Brazos Valley Solid Waste Management Fund (a
joint-venture with the City of Bryan) are all non-
major proprietary funds. Additionally, the City has
several impact fee funds that are not budgeted. These
include the Harley Davidson Area, Service Area,
Spring Creek Area, and Alum Creek 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
Self-Insurance Funds (Property Casualty, Employee
Benefits, Workers Compensation, and
Unemployment), Equipment Replacement Fund,
Utility Customer Service Fund, Fleet Maintenance
Fund, Print Mail Fund, and the Communication
Fund. The funds are considered non-major and are
budgeted on the modified accrual basis of
accounting.
Permanent Funds
Permanent funds are used to report resources that are
legally restricted to the extent that only earnings, not
principal, may be used for purposes that support City
programs. The City’s Cemetery Perpetual Care Fund
is the only permanent fund and is considered non-
major. The fund is prepared using the modified
accrual basis of accounting.
4
.
Budgeted Funds by Type
Governmental Funds
General Fund (major fund)
Debt Service Fund (major fund)
Economic Development Fund
Parks Xtra Education Fund
Court Technology Fee Fund
Court Security Fee Fund
Efficiency Time Payment Fee Fund
Juvenile Case Manager Fee Fund
Police Seizure Fund
Capital Projects
Streets, Traffic, Sidewalks, and Trails (major fund)
Park Projects
Facilities & Technology
Business Park
Drainage
Special Revenue
Hotel Tax Fund
Community Development Fund
Red Light Camera Fund
Wolf Pen Creek TIF Fund
Northgate TIF Fund
Memorial Cemetery Fund
Convention Center
Parkland Dedication
Proprietary Funds
Enterprise Funds
Electric Fund (major fund)
Water Fund (major fund)
Wastew ater Fund (major fund)
Sanitation Fund
Parking Enterprise Fund
BVSWMA Fund
Capital Projects
Electric
Water
Wastew ater
Internal Services Funds
Property Casualty Fund
Employee Benefits Fund
Workers Compensation Fund
Unemployment Fund
Equipment Replacement Fund
Utility Customer Service Fund
Fleet Maintenance Fund
Print/Mail Fund
Communication Services Fund
Permanent Fund
Cemetery Perpetual Care Fund
Fiscal and Budgetary Policies
Each year as part of the budget process, Fiscal and
Budgetary Policies are reviewed. These policies are
included as Appendix F in this document. These
policies serve as the framework for preparing the
budget as well as for the financial management of the
City. The policies provide some of the parameters
used in preparing the budget. During the budget
review process these policies are reviewed with
Council.
Strategic Plan 2007-2012
Excellence is more than a goal in the City of
College Station – it is the standard. Basic to that
concept is the strategic manner in which the City
views its planning and operations. One of the
primary roles of the City Council is to set direction
and establish realistic benchmarks for the municipal
organization to achieve the desired future of College
Station based on community input and expectations.
Quality of life is the City’s paramount consideration.
The strategic planning process requires decision
makers to focus, in a highly strategic manner, on
those resources, talents and abilities to achieve
desired results which ultimately shape the character
of the City of College Station.
The Strategic Plan document is an essential tool to
allow the City Council and city staff to effectively
develop and deliver a shared vision, mission,
strategic issues, and policy initiatives which must be
addressed to ensure College Station continues to
deliver superior services for a rapidly growing
population.
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 Issues
College Station, the proud home of Texas A&M
University and the heart of the Brazos Valley, will be
a vibrant, forward-thinking, knowledge-based
community which promotes the highest quality of life
by …
⎯ enhancing and protecting neighborhoods in a
diverse community where residents are safe,
protected from adverse impacts, well maintained
and actively revitalized;
⎯ increasing sensitive development and
management of the built and natural
environment;
⎯ 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
⎯ positioning College Station for both short- and
long-term economic prosperity by expanding,
strengthening and diversifying economic and
education resources.
5
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 Texas 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: be 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 community vision issues, mission
statement, and values as a spring board, the College
Station City Council has set the strategic direction for
the city government through development of seven
Strategic Issues and supporting Policy Initiatives.
The Strategic Plan focuses organizational resources
and identifies those intentional actions to be
undertaken by city government to achieve the desired
outcomes.
Citywide Safety & Security
Safety and security of College Station citizens is
imperative. We want to ensure all citizens and
visitors to the community feel safe while enjoying the
quality of life offered by College Station.
Policy Initiatives
• We will invest in our public safety
infrastructure to provide consistent and high
quality public safety services.
• We will benchmark our public safety
services with other communities similar to
College Station to insure we are setting the
pace at a national level.
Effective Communications
Effective two-way communications with both
internal and external audiences is essential to the
continued success of the many programs and services
offered by the City of College Station. Utilizing a
variety of media and technology, we will strive to
market our services, communicate our mission and
values, engage our citizens in the decisions of city
government while telling the College Station story to
our elected officials, employees, citizens, community
partners, and others nationwide.
Policy Initiatives
• We will implement a communication
strategy which continually informs our
citizens about the city government
• We will market the City of College Station
as a superior service provider
• Cultivate citizen trust by fostering and
practicing open, accountable and
responsible government
Growing sustainable revenue sources
balanced with needs
The ability of College Station to finance quality
services, meet demands of growing our infrastructure
and provide for the quality of life quotient for the
community, requires fiscal soundness and growing
our revenue sources. We will adhere to sound
business practices which obtain true value for dollars
spent, diversify our revenue sources through
identification of innovative revenue strategies, and
implement financial policies which protect city
resources.
Policy Initiatives
• We will develop innovative income
strategies to diversify and strengthen income
base
• We will re-evaluate and update financial
policies to ensure they continually meet our
needs as a city government
• We will continually improve business
practices to ensure we achieve the best value
for dollars invested
Exceptional multi-modal mobility
6
The rapid growth of College Station is impacting our
ability to provide an efficient public and private
transportation network to ensure mobility and safety
to our citizens. Development of an efficient multi-
modal transportation system is needed to promote a
healthy local economy and support the community’s
quality of life.
Policy Initiatives
• We will develop an integrated transportation
plan which supports the development of
College Station in consideration of its land
use and transportation needs
• We will implement our transportation plans
on a prioritized basis to improve our overall
transportation network and support
development of the community
• We will improve operational efficiency of
our existing transportation network by
implementing state of the art transportation
management programs and systems
• We will lobby for state & federal
transportation funds to continually improve
our transportation systems
Sustainable quality city workforce
Our employees are our most valued asset. We want
to ensure the City of College Station work
environment is exceptional while encouraging
innovation and creativity. We want to be able to
attract the best and brightest and retain highly
competent individuals who serve the citizens of
College Station.
Policy Initiatives
• We will aggressively create a work
environment which attracts and retains
quality employees
Exceptional infrastructure and core
services
Our core mission is the delivery of exceptional
services to our citizens. Our infrastructure is the
backbone of our service delivery system and we will
continually make prudent investments to grow and
maintain all infrastructure to support our delivery of
services. We will expect our core services to be of
the highest quality. We expect our services to our
customer to be focused, timely and cost effective.
Policy Initiatives
• We want to ensure our infrastructure is well
maintained and expands to meet the needs
of our citizens and various city services
• We want core city services to be customer
focused, cost effective and of the highest
quality
Diverse growing economy
We want to promote through effective policies and
programs the continued growth and diversification of
our economy. We will provide leadership to
encourage the diversification of our economy while
actively collaborating with our community partners
to produce economic benefit to all citizens.
Policy Initiatives
• We will develop and implement specific
plans to enhance and diversify our tax base
• We will develop and implement plans which
promote redevelopment of strategic areas of
College Station
• We will actively seek economic
development opportunities and partnerships
which position College Station as a national
center for bio-technology
• We will enhance tourism with the
development of needed infrastructure to
support the tourism segment of our economy
Destination place to live and work
We want College Station to be a destination city
which attracts visitors, residents, businesses, and
investment. In promoting and maintaining a high
quality of life, we want to be a community which
provides diverse opportunities for work,
entertainment, livable neighborhoods, and business
development. We want College Station to be among
the best cool places to live in the United Sates.
Policy Initiatives
• We will invest in infrastructure and
programs which creates a sense of place
for College Station citizens
• We will systematically identify and
invest in those programs and activities
which promote College Station as a
cool place to live, work, and play
• We will promote comprehensive
planning and management of growth to
7
ensure College Station remains a highly
livable city driven by quality of life
College Station Growth Trends
The following sections highlight some of the key
factors used in the preparation of the FY08 budget.
These include a summary of the City’s key economic
indicators and the financial forecast.
Economic Indicators
Growth in College Station has continued in the past
year. This growth provides some of the additional
resources needed to maintain service levels to the
citizens and visitors of College Station. Indicators of
growth include population increases, building
activity, unemployment rate, ad valorem tax
revenues, and sales tax revenues. The City will
continue to monitor approved legislative changes at
both the state and federal level to determine if any
changes being discussed would negatively impact
City revenues. It is important that the City has a
diverse revenue stream so it does not become overly
dependent on any one revenue source.
The 1990 Census reported the population of College
Station to be 52,456. The 2000 Census reported the
population to be 67,890. The current estimated
population, provided by Planning & Development
Services, through June 2007 is 84,824. This is a 25%
increase in population since 2000, and a 62%
increase since 1990. The population is projected to
grow by approximately two percent per year over the
next five years.
The following graph shows population growth in
College Station over the last ten years and
projections through the year 2011.
College Station Population
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
1. Building Permits and Development: In 2006
the value of building permits issued was
approximately $183 million. The new property
value added to the ad valorem tax base in 2006
was approximately $167 million. In 2007 the
new property value added to the tax base is
estimated to be approximately $170 million.
Both single family and multi family residential
construction continues to be strong. From
January through June 2007, 356 single-family
home permits were issued.
From January through June 2007, the City issued
permits with a value of $131 million. The
following chart gives an overview of current
development and projected growth.
Value of New Development
0
20
40
60
80
100
120
140
160
180 1996199719981999200020012002200320042005200620072008200920102011MillionsResidential Commercial
..
From January through June of 2007, $34 million
in new commercial construction was permitted.
2. Unemployment Rate: In 2005, the Bureau of
Labor Statistics significantly changed the
methodology used to calculate unemployment.
Additionally, Burleson and Robertson counties
were added to the Bryan/College Station
Metropolitan Statistical Area. The net effect of
these changes is that the unemployment rate in
College Station has increased from
approximately 2% to a 3.5 to 4% range. The
most recent statistics available from the Texas
Work Force Commission show an
unemployment rate of 4.4%.
3. Ad Valorem Valuations: Ad valorem tax values
remained relatively level from the mid 1980’s
until 1991. Beginning in 1995, total taxable
assessment rose from approximately $1.5 billion
to over $4.5 billion in 2007-2008. Increases in
ad valorem value are directly related to new
construction in the City and increasing values
reflect an overall healthy local economy. Current
residential and commercial projects underway
are anticipated to add to the ad valorem tax base
next year. As taxable ad valorem value increases,
particularly through growth, it provides
additional resources for both the General Fund
and the Debt Service Fund of the City. This
increase provides additional revenues needed to
meet increasing service demands associated with
8
growth in the City. These include needs for both
capital projects and operating and maintenance
costs of providing services to a growing City.
The ad valorem tax rate approved for FY08
totals 43.94¢ per $100 valuation.
4. Sales Tax Revenues: Sales tax is the largest
single revenue source for the General Fund,
accounting for approximately 40% of General
Fund revenues. College Station has continued to
see sales tax growth in the past year. The sales
tax revenue received in FY06 was 8.47% above
the FY05 actual. Sales tax revenues were
projected to grow in FY07 by 5% over the FY06
year end estimate, however through June sales
tax revenues have increased by approximately
7% over the same period last year. In FY 08
sales tax revenues are projected to grow by 4%.
Sales Tax Revenue
12.7
13.5 13.8
15.0 15.4
16.7
18.0
18.7
19.7
20.4
21.5
8.0
10.0
12.0
14.0
16.0
18.0
20.0
22.0
FY01 FY02 FY03 FY04 FY05 FY06 FY07
est.
FY08 FY09 FY10 FY11Millions of $
The chart shows sales tax revenues received by the
City of College Station.
5. Total Utility Revenues: Utility revenues
continue to increase from year to year. The City
has experienced fairly consistent customer
growth that has kept annual sales growing. The
number of customers has risen steadily over the
past ten years. Changes in revenues have been
affected by purchased power costs, rate changes,
and weather conditions.
Economic and fiscal indicators show the local
economy has continued to grow in the last year. This
growth results in both revenue growth for the City
and increased demand for services. Revenue growth
appears equal to the costs of maintaining the current
service levels throughout the City; however, the
margin continues to be smaller than in prior years.
This makes it more difficult to address increases in
the cost of providing services. Staff continues to
monitor various indicators of economic and fiscal
health of the community. Monitoring is done in order
to better respond to economic conditions that may
indicate a weakening in the local economy. Any such
weakening could adversely affect the fiscal health of
the City. If the economy does have an adverse effect
on the City’s fiscal health, choices on revenues and
expenditures will have to be made to address the
impact. Although some growth is still occurring in
College Station, fiscally conservative estimates are
made in anticipating future revenues. This approach
is important to ensure that any slow down in growth,
or change in economic conditions does not adversely
affect the financial position of the City.
Financial Forecast
The financial forecast is a tool used to indicate the
actual and possible results of decisions made by
Council over a number of years. The forecast has
become an integral part of the planning and budget
preparation processes. The forecast provides an
opportunity to think strategically about the best ways
to address growing service demand issues in the next
several years. It also serves as the foundation for
continued financial planning in the next 12 to 18
months. An overview of the financial forecast will be
reviewed with Council as part of the budget review
process.
Current and anticipated growth in the community has
resulted in increased demands for services provided
by the City. These include increased public safety
needs, pressure on the transportation system,
demands for Parks and Recreation services, Planning
and Development Services, and other services. As
growth occurs in the next several years, it will
become more difficult to find additional resources to
meet the service demand increases that result. It will
be necessary to examine and consider alternatives on
how services are delivered, as well as how some of
these additional needs are funded in the future.
Efforts continue to examine new and different
revenue streams to help fund services.
Property Tax Rate
The approved tax rate of 43.94¢ per $100 of
valuation allows the City to fund growing demands
for service, and was one of the key assumptions used
in developing the tax increment financing plan for a
new convention center. The approved tax rate also
provides for a somewhat diversified revenue stream
for the City. College Station continues to have one of
the lowest tax rates among surveyed Texas cities. In
FY 2008 the City of College Station tax rate is lower
9
than 82% of these cities.
FY08 Ad ValoremTax Rate Comparison
of Selected Cities
0.580229
0.484892
0.447650
0.250300
0.476160
0.487160
0.470170
0.439146
0.419230
0.501600
0.362810
0.342406
0.426618
0.407200
0.200600
0.343180
0.365800
0.383800
0.233152
0.325460
0.321840
0.191000
0.299000
0.196010
0.203220
0.150000
0.196684
- 0.05 0.10 0.15 0.20 0.25 0.30 0.35 0.40 0.45 0.50 0.55 0.60 0.65 0.70 0.75 0.80
Waco
Grand Prarie
Denton
Pearland
Coppell
Mesquite
Bryan
Carrollton
McKinney
Friendswood
Richardson
North Richland Hills
Allen
Irving
San Marcos
Missouri City
Longview
Lubbock
Frisco
Flow er Mound
Lew isville
College Station
Addison
Round Rock
Georgetown
Sugarland
Tyler
O & M Debt Service
The preceding graph shows a comparison of FY08
ad valorem tax rates in selected Texas cities.
Utility Rates
The approved budget includes a 10% increase in
Electric rates to pay for increased power supply costs
and costs to expand the Electric Utility infrastructure.
No rate increases are included for the Water Fund,
Wastewater Fund, Sanitation Fund, and Landfill
Fund.
The City will be reviewing revenue streams to
determine if changes need to be made to meet
existing financial policies on revenue recovery for
certain services. This is also part of the work being
done in response to examining revenues being a top
Council priority.
Positions in the FY08 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 base budget for FY08 includes the elimination of
positions as a result of streamlining and examining
the operations of the City. These include 3 positions
in the Print Shop, 1.5 positions in Community
Development, and 1 position in Fiscal Services.
The approved budget includes 899.50 full time
equivalent positions. In comparison to the FY08 base
budget, a net total increase of 22.50 positions is
approved for FY08. Positions in the General Fund
increased by 20.5, which includes 2 communications
officers in the Police Department and 7
firefighter/paramedics in the Fire Department, for a
total of 9 public safety positions. Also included are
7 positions for Parks and Recreation, 1 position for
CIP, and 3.5 for General Government. The Electric
Fund had an increase of 2 positions.
The City of College Station also budgets for
temporary/seasonal positions resulting in an increase
of .5 full-time equivalent (FTE) positions for FY08.
The Parks Department makes extensive use of these
funds for seasonal programs. Other departments also
utilize these resources. The City accounts for
temporary/seasonal funds by calculating the number
of hours worked and approximating the number of
FTE positions.
The preceding chart shows the change in the number
of positions over the last 10 years.
Approved Pay Changes
The City has been working under a market-based pay
system for the past eight years. As part of this
system, an annual salary survey is conducted to
determine where the City pay plan is in relation to the
defined market for the City. The City has made great
strides moving toward the market over the last
several years. This allows the City to recruit and keep
well qualified employees. The results of the salary
survey will be presented to Council as part of the
budget review process.
The average 3% increase for skill, performance, and
competency pay for all employees is included in the
FY08 approved budget as part of the base salary and
benefits.
Personnel Total
786.25
867.25
768.25
899.50885.75
816.25
804.75
723 804.50 745.50
0.00
100.00
200.00
300.00
400.00
500.00
600.00
700.00
800.00
900.00
1000.00
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
10
In FY08, no overall market adjustment is included;
however there are targeted pay increases in the Police
and Fire Department. Across all funds, the cost of
the pay plan in fiscal year 2008 is estimated to be
$1,286,253. Funding the pay plan at this level helps
maintain high quality employees who provide
services to the citizens of College Station.
Capital Improvement Projects
The approved Capital Improvements Budget for
FY08 totals $45,761,725 for all funds that include
capital projects. This budget amount does not,
however, reflect all projected capital expenditures for
FY08. 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 FY08 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 FY08 budget. The total
projected to be spent on capital projects including
both new appropriations as well as existing
appropriations is approximately $85,000,000.
In FY08 it is anticipated that there will be
considerable expenditures for both general
government and utility capital projects. Significant
infrastructure rehabilitation and improvement
projects are scheduled in FY08. Included in this are
rehabilitation projects in the Southside area. These
projects will involve the rehabilitation of utilities,
drainage ways and streets. Other projects underway
include a number of street projects from the 1998 and
2003 bond authorizations such the Northgate street
rehabilitation project, improvements to Barron Road,
and the Rock Prairie Road Widening project.
There are a number of Water and Wastewater capital
projects that will incur expense in FY08. These
projects are discussed in greater detail later in the
budget overview and in the capital projects section of
this document.
Net Budget Expenditure
Comparison
Fund
FY07 Approved
Budget
Approved FY08
Budget
Percent
Change
General Fund 45,505,989 50,654,360 11.31%
Combined Utilities 86,925,918 94,947,171 9.23%
Sanitation 6,357,812 6,465,840 1.70%
BVSWMA 4,634,818 4,119,932 -11.11%
Drainage 999,020 864,449 -13.47%
General Debt Service 9,952,165 11,016,329 10.69%
Hotel Tax 3,614,497 5,429,512 50.21%
Parking Fund 522,431 724,103 38.60%
Parks Xtra Education 100,484 100,241 -0.24%
Police Seizure 20,000 20,000 0.00%
Wolf Pen Creek TIF 1,078,775 1,042,475 -3.36%
Municipal Court Funds 299,173 249,958 -16.45%
Business Park Fund - 500,000 N/A
Community Development 2,710,176 3,848,839 42.01%
Red Light Camera - 223,750 N/A
Cemetery Perpetual Care - - N/A
Memorial Cemetery Fund - 325,488 N/A
Total O&M Expenditures 162,721,258 180,532,447 10.95%
Combined Utilities 5,500,000 4,200,000 -23.64%
Community Development 667,000 30,000 -95.50%
Fund Balance/Working
Xfers to CIP 6,167,000 4,230,000 -31.41%
General Gov’t CIP 19,135,807 12,361,672 -35.40%
Utilities CIP 31,904,746 24,421,154 -23.46%
BVSWMA CIP 2,424,636 2,838,321 17.06%
Special Revenue CIP 4,132,326 710,963 -82.80%
Wolf Pen TIF CIP 1,930,000 1,199,615 -37.84%
Total Capital Expenditures 59,527,515 41,531,725 -30.23%
TOTAL $ 228,415,773 $ 226,294,172 -0.93%
The previous table shows the approved net operating
and maintenance expenditures for FY08.
Expenditures are approved to be $180,532,447, a
10.95% increase over the FY07 original budget.
Transfers from the fund balance for capital projects
in FY08 are approved to be $4,230,000, and the net
approved capital budget is $41,531,725. The latter
two items will provide a total of $45,761,725 of new
budget appropriation for capital projects. The total
approved budget is $226,294,172. This represents a
0.93% decrease over the FY07 original budget.
11
Budget Overview
The text below focuses on the various City departments and functions provided by each department. Approved
changes are discussed and basic functions of City departments are identified.
Governmental Funds
Police Department $12,936,436
The Police Department provides a number of services
that help to 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 support
for officers on the street and short term jail/detention
facilities that reduce the processing time of arrests;
and 5) a recruiting and training division that serves as
a support and training function for the Department.
Calls for Service
55,000
56,000
57,000
58,000
59,000
60,000
61,000
2005 2006 2007 est. 2008 est.
The above graph illustrates an increase in calls for
service. A “Call for Service” is defined as any event
or situation, reported by a citizen that requires a
response from the Police Department.
Four service level adjustments (SLAs), totaling
$203,678, have been approved for the Police
Department. The first SLA, in the amount of
$85,097, is for the addition of two Communications
Operators. This request is in response to an increased
call load for Police, Fire and Animal Control
services. The Police Department has indicated that
communications has seen a double digit increase in
call load over the past two years. The second SLA,
totaling $98,550, will be used for the implementation
of a mobile video camera replacement system. Funds
will be set aside on an annual basis for the scheduled
replacement of the Police Department’s mobile video
cameras. The cameras will be replaced on a three-
year schedule and it is anticipated that the first year
of replacement will be 2010. The third SLA is for the
purchase of a data backup solution for three key
Police Department systems that are either not
currently backed up, or are being backed up along
with other systems. These systems are the AFIX,
PictureLink, and voice recording systems. This SLA
is in the amount of $14,100. The final SLA in the
Police Department, in the amount of $5,931, is for a
refrigerated evidence locker that will be used for
after-hours storage of evidence that requires
refrigeration.
Fire Department $10,671,063
The Fire Department provides services to College
Station, City of Bryan—through an automatic aid
program—and to rural areas around College Station
through mutual aid agreements. The Fire Department
operates out of five 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; 4) code enforcement activities performed
by the community enhancement action center; and 5)
hazardous material response.
Incidents Dispatched
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
2003 2004 2005 2006 2007 est 2008 estNumber of IncidentsEMS FIRE
The above graph illustrates incidents responded to
by the Fire Department over the last several years.
There are five service level adjustments totaling
$701,130 included in the approved FY08 Fire
Department budget. The first SLA, totaling
$519,012, is for seven additional
firefighter/paramedic positions. In FY06, the
department approved a multi-year program to hire 15
firefighter/paramedics over several fiscal years to
reinstate a dedicated ladder truck company. The
ladder truck was purchased in FY05 and delivered in
FY06. Phase 1 of the program funded five
12
firefighter/paramedics and was approved in the FY06
budget. Phase 2, approved in FY07, funded the hiring
of three firefighter/paramedics, as well as promotions
for three lieutenants and three apparatus operators
(drivers). This SLA will provide funds for the final
seven firefighter/paramedic positions necessary to
enable the department to reinstate the dedicated
ladder company. The second SLA approved for the
Fire Department, in the amount of $40,000, will
provide the funds needed for the department to
implement a Firefighter Wellness Program. These
funds will be used to provide cardiac and cancer
screenings to the Firefighters. The third SLA, for
$12,900, will allow the department to pursue national
accreditation for Fire Suppression, EMS and
Emergency Management Divisions. These funds will
be used for the initial steps in obtaining accreditation.
It is anticipated that additional funds will be needed
in FY09 for additional components of the
accreditation requirements. The fourth SLA, totaling
$70,950, is for building maintenance and upkeep at
two fire stations and the installation of an ice
machine at a third. This includes kitchen upgrades
and the installation of larger exhaust fans in the
apparatus bay of Station #2. Work to be performed at
Station #1 includes kitchen upgrades and the
installation of an alarm system in the sleeping areas.
The report room will also be remodeled to allow for
multiple users entering reports at the same time. The
final SLA approved for the Fire Department is for
$58,268 and will be used to fund the City’s portion
for the lease of the Community Emergency
Operations Center.
Public Works Department $7,541,210
The Public Works Department maintains streets,
drainage, and the City’s traffic control system. It is
also responsible for refuse collection, capital project
engineering and construction, as well as fleet and
facilities maintenance. The department also oversees
the Brazos Valley Solid Waste Management Agency.
The Facilities Maintenance Division provides
support services to City departments through the
maintenance of City facilities. This entails all City
buildings including heating, ventilation and cooling
systems. Additionally, Facilities Maintenance
performs some minor building construction and
remodeling activities. The Division also supervises
facility repair fund use to ensure that facilities and
equipment are repaired and replaced in a timely
manner.
The Streets 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
Division also coordinates with the Engineering
Division to plan and develop major street capital
projects that involve rebuilding roadways that need
upgrades.
The Streets Division provides routine pothole
patching and other maintenance services. The
effectiveness of this service is measured by
determining whether 95% of the streets in the City
have a grade of “C” or better, using the Pavement
Management System.
The Streets FY08 approved budget includes one
service level adjustment in the amount of $350,000 to
fund the rehabilitation of streets within the City. The
streets approved for rehabilitation are Southwest
Parkway from Welsh to Texas Avenue and Deacon
from Rio Grande to Wellborn.
Drainage issues impact health and public safety, as
well as transportation and mobility. Drainage service
levels provide a drainage maintenance program that
keeps the storm carrying capacity of the system
adequate in College Station. Right of way mowing
and creek cleaning are the primary ways this service
is provided.
There is one approved SLA in the Drainage Division
of Public Works. The service level adjustment is for
a Tree Trimmer attachment for a Boom Mower in the
amount of $9,000.
The Traffic Signs and Markings and Traffic
Signals Divisions in College Station serve as an
integral traffic flow control mechanism throughout
the City. The system is critical during peak traffic
times, such as during Texas A&M football season.
The Traffic Signal Division is responsible for
maintaining and repairing traffic signals and school
warning devices in order to provide safe and efficient
movement of vehicles and pedestrians.
A couple of SLAs are approved in these divisions.
An SLA for a $12,000 cost reduction is in Traffic
Signs and Markings. This SLA is a change in service
levels which will allow for a decrease in expenditures
associated with installing signs in new development
areas. A policy change will be required that would
shift the burden of cost from the City to the
developer. Currently, the City of College Station is
one of the only cities in Texas paying for signs in
13
new development areas. The money savings realized
by implementing this policy change would be used to
boost maintenance on traffic signals and to maintain
the traffic system. There is also an approved SLA for
Traffic System Maintenance in the amount of
$50,000 as well as an SLA for System re-timing in
conjunction with the widening of Texas Avenue in
the amount of $50,000.
The Department of Public Works Engineering
Division is responsible for the administration of the
City’s capital improvement plan. This includes the
building of projects approved as part of bond
elections such as streets, fire stations, libraries, and
others. Capital projects for the public utilities, such
as electric, water, wastewater, and drainage projects
are also included. A cost reduction SLA is also
approved in Engineering to reduce expenditures by
$75,000. This SLA proposes savings via an
ordinance change that would be required to shift the
responsibility and cost of quality control assurance
testing from the City to the developer or contractor.
Currently this infrastructure testing is done by private
contractors but is paid out of the General Fund.
Finally, Public Works is requesting an SLA in the
amount of $11,151 to fund costs associated with the
department seeking APWA accreditation. The
breakdown of cost is: $7,000 base fee and $4,151
functional area fee.
CIP Department $738,769
The CIP Department is responsible for the
administration of the City’s capital improvement
plan. This includes the building of projects approved
as part of bond elections such as streets, fire stations,
libraries, and others. Capital projects for the public
utilities, such as electric, water, wastewater, and
drainage projects are also included. One SLA, in the
amount of $164,987, is for the salary, benefits, and
associated costs of a Capital Projects Officer
position. This position will be responsible for the
coordination of the City’s Capital Improvements
Program.
Parks and
Recreation Department $9,056,073
The Parks and Recreation Department is responsible
for College Station park facilities and recreation
programs. Among the services provided are athletics,
recreation and instruction programs for youth and
adults. Also provided are programs and special
events at the Wolf Pen Creek Amphitheater and other
park locations throughout the City. The Parks
Department operates a number of special facilities
including three City-owned swimming pools and the
CSISD natatorium.
Pool Attendance vs. Revenue
$200,000
$220,000
$240,000
$260,000
$280,000
$300,000
2003 2004 2005 2006 2007 est.
140,000
142,000
144,000
146,000
148,000
150,000
Revenue Attendance
The above graph illustrates the revenue generated
by the pools and the leveling off of attendance due to
facility capacity limitations.
The Conference Center is operated to provide
meeting space for various groups and organizations.
The Lincoln Center is a community center that
provides positive programming and serves as a
satellite center for social services. The Xtra
Education program provides citizens of all ages the
opportunity to enhance their quality of life through
various continuing education programs.
Conference Center Attendance
0
21,000
42,000
63,000
84,000
2003 2004 2005 2006 2007 est.
The preceding graph illustrates the number of
Conference Center customers from 2003 to 2007
(estimated).
There are six service level adjustments (SLAs)
approved in the Parks and Recreation FY08 budget
totaling $606,043. Two inter-divisional SLAs in
Parks are $257,286 to fund Phase II of Veterans Park
operations and maintenance and $226,490 for the
operations and maintenance of the College Station
Memorial Cemetery. There is also an approved SLA
for Greenways Program Manager support in the
amount of $16,610 that would fund various office
and computer supplies needed by this position to
facilitate the Greenways program.
The Parks Special Facilities Division is responsible
for the Lincoln Center, Conference Center, and all
Pool facilities. Also, beginning in 2007, Special
Facilities oversee the Larry J. Ringer Library facility.
There is one SLA for the Library in the amount of
14
$29,675 to pay for the anticipated increases in salary
and benefits paid to the City of Bryan for the Larry J.
Ringer Library operations.
The Parks Recreation Division oversees Athletics,
Senior Services, Special Events, the Wolf Pen Creek
Amphitheater and Trails as well as the Concessions
operations. Council approved an SLA for $23,239
for Wolf Pen Creek Amphitheater Marketing and
Operations.
The Parks Operations Division maintains park
facilities through regular mowing and maintenance
projects. One SLA in this division is for various
operations and maintenance associated with
operating new parks such as Woodland Hills,
Edelweiss Gartens, University Park, Crescent Pointe
Park, and Nantucket Park.
The Forestry Division, through horticultural and
landscaping efforts, ensures that City property is
maintained in an aesthetically pleasing manner. The
City Cemetery and the new Memorial Cemetery is
included in the property maintained by the Forestry
Division. One SLA included in the approved budget
is for operational items for a new Forestry
Maintenance Shop in the amount of $28,000.
Larry J. Ringer Library $994,954
Beginning in 2007, the Larry J. Ringer Library is
overseen by the City’s Parks and Recreation
Department. The City of Bryan staffs and operates
the library, which is fully funded by the City of
College Station. The approved budget for the Library
is $994,954, which includes an approved SLA in the
amount of $29,675 to fund an approved salary
increase for Library employees.
Planning and Development
Services Department $2,632,244
The Planning and Development Services Department
provides oversight for new development in the City.
Planning and Development Services works to
reinforce compliance with zoning, subdivision,
drainage and other ordinances. This ensures
development in a manner consistent with policies
established by Council. This process includes
planning and construction functions as well as
development coordination activities. The Fire
Department and the Public Utilities Department are
also involved in the planning and development
process.
Planning and Development Services has four
approved service level adjustments (SLAs) for FY08
in the amount of $513,935. The first approved SLA
is for debt payment to rural fire districts in the
amount of $35,000. The local government code
requires that Cities compensate emergency service
districts upon annexation. The estimated payments
are: Emergency Service District #1 $22,000;
Emergency Service District #3 $11,000; and
Emergency Service District #4 $2,000. The second
SLA is for $85,000 that would fund survey work,
property owner research, and property owner
notification required prior to annexation. SLAs in the
amount of $60,000 were approved in FY04 and
FY05 for annexation studies. The third SLA is for
$50,000 to phase in an Historic District Enabling
Ordinance. The other SLA in the amount of
$343,935, is for Phase II of the Comprehensive Plan
update.
Information
Technology Department $3,284,938
Information Technology implements and maintains
the technology and computer based information
systems used by all City Departments.
The Information Technology Administration division
oversees the other areas of the Department as well as
manages the franchise agreements that the City has
with telecommunication, cable, electric, water, and
natural gas providers.
The Information Technology division includes
Management Information Technology (MIS),
Geographic Information Technology (GIS), E-
Government, and Communication Services. With the
exception of Communication Services, these services
are budgeted in the General Fund. The MIS division
implements and supports computing platforms and
applications for all City Departments, including
Computer Aided Dispatch (911) for Public Safety
and connectivity to the Internet. The GIS division is
responsible for the coordination of all geographic
data and its presentation to the public. The E-
Government division is responsible for the City’s
website, interactive processes with citizens and the
Intranet.
The Information Technology General Fund divisions
have two approved SLAs in the amount of $126,100.
Both of the SLAs are for software improvements
including a Microsoft System Upgrade in the amount
of $100,000 and an mPower Application for Web
based GIS Improvements in the amount of $26,100.
15
Fiscal Services Department $3,431,261
The Fiscal Services Department provides Fiscal
Administration, Accounting, Purchasing, and
Budgeting services to the City. It also oversees the
operations of Municipal Court and Utility Customer
Service.
Fiscal Services Administration handles cash and
debt issues for the City while ensuring all funds are
prudently invested. The Accounting and Purchasing
Divisions work closely together to ensure that
purchases are made and recorded according to
guidelines. Municipal Court collects fines and fees
for the City. The Office of Budget and Strategic
Planning prepares, monitors, and reviews the annual
budget. The office also coordinates the City’s
strategic planning process, which is closely tied to
the City’s budget.
General
Government Department $4,506,091
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 funds approved for the
FY08 budget total $71,480.
The Internal Auditor Division conducts
independent financial and performance audits to
provide the Council and the Mayor with objective
information to assist them in determining whether
governmental operations are adequately controlled
and whether the required high degree of public
accountability is maintained. The Internal Auditor
Division was added in FY 07. The approved FY 08
budget is $109,470.
The City Secretary Division is responsible for
elections, records management, City Council support
and other activities. The approved budget is
$376,333.
The City Manager Division is responsible for the
day to day operations of the City, making
recommendations on current and future issues to the
City Council, and providing short and long-term
direction to the organization. The approved budget is
$753,642. One SLA is approved in the amount of
$10,122 that will fund an internship in the City
Manager’s Office for a TAMU political science
student. This will be the third year that this internship
has been funded.
The Legal Division provides legal services and
support to City Council and City staff. Among the
services provided by this office are legal advice,
contract writing, and litigation. The approved Legal
Office budget is $1,025,836. There is one SLA
totaling $115,741. The SLA will add a Senior
Assistant City Attorney position to handle additional
workload that has been added as a result of the
increase in capital projects. The position will be
funded from the capital projects funds.
The Economic Development Division is responsible
for coordinating economic development activities in
College Station. The Economic Development FY08
approved operating budget is $420,898. There are
two SLAs included for this division for a total of
$62,735. One SLA is for $40,000 for the purchase of
Fiscal Impact Modeling software, hardware, and
training which will allow the City to better evaluate
the fiscal impact of development, incentive
proposals, land/development regulations, and tax /
fee impacts on the local development of the
community. The other SLA is for $22,735 to fund 0.5
of a staff assistant position.
In FY08, the Community Development Division
moved from the General Fund to the Community
Development Fund.
The Public Communications Division provides
timely and factual information through the media and
directly to citizens. In FY08, the Neighborhood
Services, Community Programs, and Historic
Programs cost centers were consolidated into Public
Communications. The total FY08 approved budget is
$820,226 and includes four SLAs totaling $133,505.
The first SLA, in the amount of $19,025, is to
upgrade Channel 19 Equipment. The funds for this
SLA will come from the Educational and
Governmental Fee that the City collects as part of the
franchise agreement with the cable television
provider in the City. The second SLA, totaling
$75,924 is for a second Broadcast Media Specialist
position. This position will be responsible for video,
audio, and editing equipment of in-house production
and broadcasting of Council meetings, special events,
programs and other meetings and events on the
City’s government access television channel. The
third SLA is in the amount of $20,000 and is for a
tune up to the City’s web site. Finally, funds in the
amount of $18,556 are approved to bring the
Heritage Program Assistant position to full time. The
position is currently budgeted as a
temporary/seasonal position. This will add 0.5 FTE
to the City’s personnel.
16
The Human Resources Division assists in
recruiting, hiring, and retaining qualified candidates
for City positions. The division provides employee
training and administers the compensation and
benefits program. The Risk Management function
within HR seeks to limit the exposure of the City to
physical and financial losses through a number of
programs addressing worker safety. The approved
Human Resources budget for FY08 is $928,206 and
includes one SLA in the amount of $80,000 for a
Comprehensive Classification Plan. The objective of
this plan is to develop a broader classification
structure that will provide flexibility to both the City
and to employees, as well as reduce administrative
costs by making the distinctions between
classifications more clear and defensible.
Other General Fund
Expenditures $1,758,626
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 governmental funds include $681,842 for
public agency funding and $1,076,784 for
contingency transfers and other charges.
Debt Service Fund $13,128,740
The Debt Service Fund is used to account for ad
valorem taxes collected to pay for authorized general
government debt. The debt service portion of the ad
valorem tax totals 24.84¢ per $100 valuation. Based
on the current forecast of the Debt Service Fund, it is
anticipated that there is capacity for additional debt
service beyond that which has been authorized.
Economic Development Fund $2,000,000
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. This is
different from the funding provided to the Research
Valley Partnership, which is included in the Electric
Fund Budget. Resources set aside for economic
development purposes will be transferred into this
fund and remain in the fund until expended. In FY08,
$2,000,000 will be available in this fund for
economic development incentives and related
expenditures.
Business Park Fund $500,000
Resources are included in the budget for economic
development activities. In FY08, it is projected that
$500,000 will be expended in the Business Park
Fund for the TIPs project.
Parks Xtra Education Fund $100,241
The Parks Xtra Education Fund was established in
FY96 and is a joint effort between the City of
College Station and College Station Independent
School District to provide community based
education programs. The FY08 approved Parks Xtra
Education budget for program expenditures is
$95,622. $4,619 is included for the Xtra Education
portion of the General and Administrative (G&A)
transfer to cover the cost of internal services such as
Human Resources, Accounting, and Budget.
Municipal Court Funds $249,958
The City is authorized by the State Legislature to
collect fees on traffic tickets written by the City.
There are four fees collected by Municipal Court: the
Court Security fee; Court Technology fee; Efficiency
Time Payment fee; and the Juvenile Case Manager
fee.
The funds collected, along with existing fund
balances from prior years, are for security and
technology projects at the Municipal Court, as well
as to offset a portion of the cost associated with
accepting credit cards at Municipal Court.
Police Seizure Fund $20,000
The Police Seizure Fund accounts for revenues and
expenditures related to property seized by College
Station Police Department. Revenues are budgeted at
$16,000 for FY08 and expenditures at $20,000.
Enterprise Funds
Electric Fund $73,889,027
The Electric Division is responsible for providing
cost efficient and reliable electric service to the
citizens, businesses and institutions in College
Station. Reliable electric service is necessary to
ensure continued prosperity of the City.
Water Fund $12,347,090
The City of College Station has the capacity to
produce approximately 23 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.
17
SLAs included in the Water Division total $848,057.
The first SLA, in the amount of $85,000, is to
provide funds for the water purchase agreement that
is currently in place on Well #4. The funds will be
used to purchase water from the well until a
replacement well can be built. The second SLA, for
$152,000, is to provide funds for the operations and
maintenance costs associated with Well #7, which
should be in operation in the spring of 2008. The
third SLA is for the development of a Water Master
Plan. The Plan will address future utility needs and is
estimated to cost $75,000. The forth SLA, totaling
$360,000, is for the outsourcing of the meter
replacement. The outsourcing of the program will
provide for a scheduled meter replacement program
on a seven year cycle. The fifth SLA will provide
$85,500 to purchase the equipment and chemicals
needed to meet a TCEQ required dechlorination
mandate. The sixth SLA, for $50,000, is for a Water
Distribution Pressure Reducing Device that will
reduce abnormally high operating pressure in the
Greens Prairie area. The final SLA, in the amount of
$40,557, will provide funds for the addition of a
Utility Dispatch position. This position will be
budgeted in the Electric Utility, but will be funded by
Water Services through a G&A transfer.
Wastewater Fund $12,911,054
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 is needed for
line extensions. 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 FY08 Approved Budget includes $200,557 for
five SLAs in the Wastewater Division. The first two
SLAs, totaling $50,000, are for permit renewals at
the Lick Creek and Carter Creek Wastewater
Treatment Plants. This request is to fund the
contracting of an engineering firm to prepare the
application. The third SLA, in the amount of
$35,000, is requested to provide funds related to the
increased cost for the purchase of polymer for sludge
processing. The fourth SLA is for the development of
a Wastewater Master Plan. The Plan will address
future utility needs and it is estimated to cost
$75,000. The final SLA, in the amount of $40,557,
will provide funds for the addition of a Utility
Dispatch position. This position will be budgeted in
the Electric Utility, but will be funded by Water
Services through a G&A transfer.
Sanitation Fund $6,465,840
The Sanitation Division of Public Works provides
services that meet the City’s solid waste collection
needs. These include providing residential containers,
curbside recycling, brush and grass clipping
collection, street sweeping and the removal of waste
that can be disposed of in the landfill or through
composting. Commercial services are also provided
to local businesses. Commercial service offers
collection in small and large receptacles, and is
loaded with side mounted automated collection
equipment. Customers with greater volumes have the
option of using roll-off containers that are serviced
by front load collection equipment.
Refuse Collected
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2003 2004 2005 2006 est. 2007 est.In TonsResidential Commercial
The above graph illustrates volumes, in tons, of
refuse collected and disposed of by the Sanitation
Division, since FY03.
The Sanitation approved budget also includes
funding for Keep Brazos Beautiful that was
requested through the outside agency funding
process.
Parking Enterprise Fund $724,103
The Parking Enterprise Fund accounts for parking
operations in the City. This includes the parking lot,
parking garage, and on street parking. The approved
FY08 budget for parking operations is $516,383 and
revenues are projected to be $706,420.
Brazos Valley Solid Waste Management
Agency (BVSWMA) Fund $6,958,253
BVSWMA is a cooperative arrangement between the
Cities of College Station and Bryan to provide solid
waste disposal service. BVSWMA is responsible for
running the landfill, developing and implementing
alternative disposal programs for waste that cannot
be placed into the current landfill site, and providing
for long-term disposal for the two cities and other
customers of the agency.
18
Special Revenue Funds
Hotel Tax Fund $5,429,512
The City receives a tax of 7% on room rental rates
from persons staying in hotels or motels within the
City. The City’s use of taxes received from this
source is limited by state statutes to support of
tourism and have a number of other allowable uses
specified in the law.
Total anticipated revenues in the fund are
$3,307,325; anticipated expenditures total
$5,429,512. The approved FY08 budget includes
$3,804,512 for City Operations, including Wolf Pen
Creek Operations and other Parks programs and
events that are eligible for Hotel Tax Funds, as well
as costs associated with the proposed Convention
Center. Funding for Outside Agencies eligible for
Hotel Tax funding is also included in the FY08
approved budget.
Community Development
Fund $3,878,839
Community Development helps provide low cost
housing and other public assistance through
Community Development Block Grant funds from
the federal government. These funds are used to
assist low to moderate-income residents of College
Station. Assistance is provided through housing
services, public agency funding, public facility
improvements, and economic development activities.
The Community Development FY08 approved
operating budget is $353,460. The operating budget
for Community Development reduced from FY07 to
FY08 due to the elimination of 1.5 positions as a
result of the streamlining of administrative activities
in that area. In addition, the Assistant Director
position was moved to Economic Development
Division of General Government.
Red Light Camera Fund $223,750
The Texas Legislature passed SB 1119 which
became effective on September 1, 2007. This bill
authorized and controls the municipal use of red light
camera equipment and was codified in the Texas
Transportation Code, Section 707.003. Revenue
sharing provisions are mandatory: one half of all fees
are remitted to the state and the remaining revenue is
spent on traffic or enforcement provisions within the
city and half of the revenue over expenditures is
shared with regional trauma centers. The City
anticipates implementation of their red light camera
program in calendar year 2008 and budgeted
$223,750 in FY08.
Wolf Pen Creek TIF Fund $2,242,090
The Wolf Pen Creek Tax Increment Finance Zone
generates revenues that must be utilized within the
Wolf Pen Creek District. The budget funding is
targeted for future Wolf Pen Creek projects.
Northgate TIF Fund
The Northgate Tax Increment Finance Zone
generates revenues that must be utilized within the
Northgate District. Future funding will be used for
improvement projects in the Northgate District.
Cemetery Perpetual Care Fund
This fund accounts for the sale of cemetery lots and
other revenues that are collected through the College
Station cemetery. The fund also accounts for
expenditures on projects that take place in the
cemetery. There are no expenditures anticipated in
this fund in FY08.
Memorial Cemetery Fund $325,488
This fund accounts for the sale of cemetery lots and
other revenues that are collected through the
Memorial Cemetery and Aggie Field of Honor
cemetery. The fund also accounts for expenditures on
projects that take place at this location. In FY08
$75,000 is included for advertising in this fund.
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, Fleet Maintenance Fund, and Communications
Fund. Each of these funds receives revenues from
City departments to which services are provided.
Base budget revenues for the funds reflect the above
policies. Internal Service funds have revenues
transferred from departmental budgets on a quarterly
basis to ensure that funds are available to fund related
expenses. In FY08 the Print Mail fund is proposed to
be dissolved in an effort to consolidate services and
provide the most cost effective use of City funds.
Insurance Funds
The City of College Station has four funds for
insurance purposes, all of which are self-funded.
Property Casualty Fund $745,165
The property casualty fund ensures that the City can
adequately cover potential property and liability
19
losses. The FY08 estimated revenues for the Property
Casualty fund are $1,005,133. Approved
expenditures total $745,165.
Employee Benefits Fund $5,953,619
The employee benefits fund is self-funded and
provides medical coverage to covered City
employees. Estimated revenues for the employee
benefits fund total $6,038,110 for FY08, and
projected expenditures total $5,953,619. An SLA in
the amount of $40,000 is included in this fund for a
proposed Firefighter Wellness Program.
Workers Compensation Fund $726,765
The workers compensation fund provides coverage
against losses sustained through on the job injuries to
employees. Revenues anticipated in the Workers
Compensation fund are $893,209; expenditures total
$726,765. Included in the expenditures is an SLA in
the amount of $18,750 to fund a safety footwear
program.
Unemployment Fund $30,000
Revenues in the unemployment fund are estimated to
be $30,253. Expenditures in this fund are expected to
be $30,000.
Equipment Replacement Fund $4,204,540
The City has a fund that serves to accumulate
resources for the replacement of vehicles and large
motorized equipment, the telephone and radio
systems, to provide replacement assets for the
existing major technological infrastructure, and the
replacement of copiers. The anticipated revenues
total $4,308,748; expenditures total $4,204,540.
Utility Customer Service Fund $2,582,626
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. The division has one SLA in the amount of
$21,000 to fund a Click2Gov Customer Information
System.
Utility Bills Mailed
300
320
340
360
380
400
420
2003 2004 2005 2006 2007
est
2008
estThousands
Fleet Maintenance Fund $1,688,987
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. Some of these services include
Police and Fire response, Solid Waste Collection,
Public Utilities, Building Inspection, and Parks
operations. In FY08, revenues in the Fleet Fund are
projected to be $1,701,524. The FY08 approved
expenditures are $1,688,987. Fleet Services has an
SLA for $10,000 to fund an increase in the cost of
petroleum products.
Print Mail Fund
The Print Mail Division is proposed to be dissolved
in FY08 in an effort to consolidate expenditures and
provide the most cost effective services to the
citizens of College Station. The Mail portion of Print
Mail will be reorganized into the IT Administrative
General Fund division.
Communications Fund $898,603
The Communications Division is responsible for the
implementation and maintenance of the network
infrastructure, telephone, voice radio, data radio
(mobile data) and paging systems and any other
system requiring connectivity for communications.
Revenues in this fund are projected to be $794,650 in
FY08. Approved expenditures in FY08 total
$898,603. Communications has one approved SLA in
the amount of $27,000 to fund a paging transmitter.
Capital Project Funds
The City has a number of capital project funds.
General obligation bonds 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 general obligation bonds.
20
In addition to the general government projects, the
City has bond funds for each of the utilities operated
by the City. For FY08, operating funds from both the
Water and Wastewater Funds in the amount of
$3,200,000 are projected to be used to fund capital
projects in lieu of the issuance of additional debt.
Other resources to fund capital projects include the
Wolf Pen Creek Tax Increment Financing District,
the Drainage Utility and Parkland Dedication Funds.
Each provides resources that will be used to complete
a number of projects over the next five years.
Community Development funds will also be used to
fund certain street projects in eligible areas and park
projects in the Tarrow Park and Lincoln Center area.
General Government Capital Projects
The following is a brief summary of some of the key
general government projects included for FY08.
Street Capital Projects $3,944,739
Street Rehabilitation Projects
In FY08, funds in the amount of $2,090,719 are
estimated to be spent for street rehabilitation in the
College Park/Breezy Heights area in Southside
College Station. This project is part of a multi-year
effort to rehabilitate the infrastructure in older parts
of College Station. Funds are also projected in FY08
for rehabilitation projects in the Northgate area.
Specifically, funds will be expended for the
rehabilitation of Church Avenue and for the
rehabilitation of Tauber Street and Stasney Street.
Also included in this project is the construction of
sidewalks on College Main.
Street Extension Projects
$8,585,789 is projected in FY08 for various street
extension and widening projects. An estimated
$1,025,045 is included for phase II of the Dartmouth
Drive extension project. Funds in the amount of
$540,000 are included for oversized participation
projects throughout the City. $2,671,164 is included
for the Arrington/Decatur street extension project.
Also included in the approved budget is $1,118,700
for the Rock Prairie Road Widening project. These
funds will be used for design and right-of-way
acquisition costs related to the future widening of
Rock Prairie Road. Construction funds are not
included in the project budget. Funds are also
included for projects on Barron Road. $130,119 is
projected for the remaining right-of-way acquisition
related to the future widening of Barron Road. In
addition, $2,320,656 is included for the design and
initial construction costs associated with the
rehabilitation of Barron Road. Additional funds from
a future bond issue will be needed for the completion
of the widening of Barron Road. Finally, $508,500
has been included for the design of the William D.
Fitch Parkway widening project.
Street TxDOT Projects
It is projected that $672,000 will be spent in FY08 on
streetscaping along Texas Avenue. The streetscaping
will be in conjunction with the TxDOT Texas
Avenue Widening project. It is anticipated that the
streetscaping will occur as the phases of the widening
are completed.
Traffic Projects
The FY08 Approved Budget includes funds for
traffic management improvements and new traffic
signal projects. Funds are included for the installation
of new traffic signals at the intersection of Rio
Grande and Rock Prairie and at the intersection of
Welsh and Holleman. Funds for safety improvements
to the traffic system are also included in the FY08
Approved Budget. In addition, $87,395 is included in
the budget for traffic signal communication projects.
Sidewalks and Trails Projects
The City of College Station has worked over the
years to ensure adequate transportation infrastructure
for pedestrians and bicyclists. Funds in the amount of
$118,273 are included in the budget for phase IA of
pedestrian improvements along University Drive.
The FY08 funds will be used for the design of this
project. Construction on this phase of the project is
scheduled to begin in FY09.
The City has an adopted sidewalk and bike loop plan.
$1,010,826 has been included in the budget for hike
and bike trail projects. It is anticipated that a portion
of these funds will be used for the completion of the
City’s bike loop. In addition, as new development
occurs, sidewalks are an important aspect that must
be considered. In FY08, $107,000 is projected for
sidewalk improvements along Southwest Parkway
and Appomatox Drive. Also included is an estimated
$259,320 for City of College Station Beautification
Improvements. This may include enhancements at
entrance points into the City such as the Rock Prairie
Road overpass at Highway 6.
Parks Capital Projects $1,462,920
In FY08, funds in the amount of $395,018 are
included in the budget for the development of
University Park. An estimated $810,000 will be spent
on Veterans Park Phase II. The construction of
Veterans Park Phase II is primarily complete and the
project came in under budget. The balance of the
21
funds will be used to create a second entrance/exit on
University Drive for the park. It is projected that
funds in the amount of $399,896 will be expended on
the New Forestry Shop construction and $40,000 is
included in the budget for renovations to the existing
Central Park Shop.
Funding in the amount of $315,000 has been
included in FY08 Approved Budget for the
development of Woodland Hills Park. Funds in the
amount of $915,000 are estimated for the
construction of a new bath house at Adamson Pool
and $30,000 is projected for the design of a new bath
house at Thomas Pool. $400,000 has been included
in the approved budget for the installation of
replacement lights on the little league fields at the
Southwood Valley Athletic Complex.
In addition, $30,000 of Community Development
Block Grant (CDBG) funds are anticipated to be used
on eligible projects throughout the City. These
include the replacement of the current sidewalk entry
to the Lincoln Center which extends from the south
entrance to the parking lot and the addition of a
swing set at Lion’s Park.
General Government &
Capital Equipment Capital Projects $5,783,723
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 FY08, it is projected that
$10,477,877 will be spent on public facilities.
Included in this amount is $5,783,066 for the
construction of a new City cemetery. $1,058,200 is
the projected expenditure for the relocation of Fire
Station #3. Funds in the amount of $1,683,963 have
been included for renovations to the existing Police
Station. $61,487 is the projected expenditure for the
New City Hall and $621,161 is projected for
improvements in the Northgate area. $1,000,000 has
been included for the completion of the second floor
of the Municipal Court Building. It is expected that
this area will be occupied by the Finance Department
upon completion. $250,000 is estimated for the
rehabilitation and remodel of the various existing
municipal office areas that will be restructured
following the move of Finance to the Municipal
Court Building.
The FY08 Approved Budget also includes a
projected expenditure of $5,028,838 for technology
projects. $54,398 is included for the Police
Department’s Automated Citations project. Also
included in the budget is $37,765 for the Automated
Customer Service project. This portion of the project
is for upgrades in Utility Customer Service.
A projection of $16,720 is included for the
replacement of the Uninterruptible Power Supply
(UPS) units and battery cabinets supporting the
City’s telephone, computer network and radio
systems. A projected expenditure of $35,141 has
been included for the final phase of the PBX (Phone
System) Replacement. A projected expenditure of
$4,784,791 has been included for the replacement of
the City’s 800 MHz radio system. Finally $100,000
is included in the budget for the installation of
equipment that will allow wireless access by City
employees at various locations throughout the City.
Drainage Capital Projects $1,200,290
The FY08 approved drainage capital projects budget
includes a projected expenditure of $1,580,286 for
improvements to the City’s drainage system.
Significant projects include a projected $750,658 for
storm drainage improvements to the flow capacity of
Bee Creek Tributary “A.” $300,000 is projected for
Greenways land acquisition throughout the City.
$200,000 is included for Minor Drainage
Improvement projects. $247,628 is included for
drainage improvements occurring in the College
Park/Breezy Heights area. In addition, $32,000 is
included for a Bee Creek Letter of Map Revision
(LOMR).
Utility Capital Projects
The following is a brief summary of some of the
utility capital projects projected for FY08. These
capital projects are funded either through existing
revenues from these funds or through the issuance of
utility revenue bonds.
Electric Capital Projects $12,268,757
$12,268,757 is the approved expenditure amount for
electric capital projects in FY08. As the electric
capital projects are considered competitive matter
under Texas Senate Bill No. 7, details of these
projects are not outlined in this summary, but are
provided to Council as part of the budget review
process.
Water Capital Projects $12,725,339
In FY08, $12,725,339 is the approved appropriation
for water capital projects. Water production projects
include an estimated $2,500,000 for the construction
of Water Well #7. The budget also includes funds for
security, electrical, SCADA and drainage
infrastructure. $3,381,448 is projected in FY08 for
22
the Well #7 collection line. Also included in the
budget is $4,016,435 for the construction of a water
line that will run parallel to the existing water line.
Another water production project for which funds are
included is the parallel water transmission line that
will run along FM 2818 from Highway 21 south to
Villa Maria. $5,500,000 is estimated for this project
in FY08. A projected $2,500,000 is included for land
acquisition for future well sites.
A projected $232,305 is included for the completion
of water plant security upgrades that will help to
minimize risks and threats to the water production
infrastructure. A projected $500,000 is included for
the Sandy Point Pump Station Fiber Optic Line. This
line will provide communications between Dowling
Road Pump Station and Sandy Point Pump Station.
Additional Water Production projects include
$250,000 for well site drainage, $75,000 for
electrical upgrades at the Greens Prairie Elevated
Storage Tank and $150,000 for replacement of the
SCADA system.
Distribution projects projected for FY08 include
$100,000 of general oversize participation (OP)
funds and $30,000 for Victoria Street OP. $390,000
is included for the completion of the Barron Road
water line extension. $411,056 is projected for the
installation of a water line to serve William D. Fitch
area.
Rehabilitation projects included in the FY08
Approved Budget include $75,000 for relocation of
water lines along Barron Road that need to be moved
in conjunction with the Streets rehabilitation project.
$120,000 is projected for the adjustments to water
lines that will occur as part of the Bee Creek IV and
V Drainage project. A projection of $50,000 is
included for the replacement of water lines along
Tauber Street and Stasney Street. $991,366 is
included for the replacement of water lines in the
College Park/Breezy Heights area. Finally, $900,000
is projected for the replacement of water lines in the
area bounded by Haines, Southwest Parkway, Glade
and Langford.
The FY08 Approved Budget includes $1,000,000 in
current revenues that will be transferred from
operations to fund water capital projects.
Additionally, a debt issue of $15,100,000 is projected
in FY08 for water capital projects.
Wastewater Capital Projects $3,627,058
The FY08 Approved Budget includes $3,627,058 in
appropriations for numerous wastewater capital
projects. Collection projects include $100,000 for
oversize participation and planning. $978,000 is
included for the construction of wastewater lines in
annexed areas along Raymond Stotzer West.
$150,000 is projected for the completion of
wastewater improvements in the William D. Fitch
area.
Rehabilitation projects included in the FY08
Approved Budget include $130,000 for the alignment
of a wastewater collection line in the Emerald
Parkway/Bent Oak area that will correct poor flow
conveyance. $100,000 has been projected for the
rehabilitation of lift station #3. In addition, funds in
the amount of $100,000 have been included for the
rehabilitation of the Foxfire lift station. $75,000 has
been projected for the relocation of wastewater lines
along Barron Road that need to be moved in
conjunction with the Streets rehabilitation project.
$300,000 is projected for the adjustments to
wastewater lines that will occur as part of the Bee
Creek IV and V Drainage project.
Funds in the amount of $299,784 have been included
for the replacement of the final screw lift pump at the
Carters Creek Wastewater Treatment Plant. Funds in
the amount of $36,626 are projected for the
rehabilitation of wastewater lines in connection with
the Church Street Rehab project and $26,321 is
projected for replacement of wastewater lines along
Tauber Street and Stasney Street. A projection of
$658,328 is included for the replacement of
wastewater lines in the College Park/Breezy Heights
area. Funds totaling $634,200 are projected for the
replacement of wastewater lines in the area bounded
by Haines, Southwest Parkway, Glade and Langford.
Treatment and disposal projects include a projected
$1,324,333 for ultraviolet upgrades at the Carters
Creek Wastewater Treatment Plant (CCWWTP).
$30,000 is projected for clarifier improvements at the
CCWWTP. Also included is $125,000 for headworks
improvements at the Plant and $150,000 is included
for Water Service Improvements. In addition,
$60,000 is projected for CCWWTP blower overhauls
and $50,000 is projected for centrifuge
improvements at the Lick Creek Wastewater
Treatment Plant. Funds in the amount of $20,000 are
projected to complete security upgrades at the Plant.
In addition, $163,000 is projected for the SCADA
replacement project.
A total of $2,200,000 in current revenues from
operations is projected to be used to fund wastewater
capital projects. Additionally, a debt issue of
23
$3,200,000 is projected in FY08 for wastewater
capital projects.
Special Revenue Capital Projects
The following is a brief summary of some of the key
special revenue projects scheduled for FY08.
Parkland Dedication
Capital Projects $710,963
Parkland dedication funds must be used for the
development of parks within the zone to which the
funds are dedicated. In FY08, appropriations in the
amount of $710,963 are included. Total expenditures
are projected at $1,075,398 for projects that are
anticipated to be completed in the various park zones.
Funds in the amount of $115,837 are included for the
development of University Park and $34,000 for the
Woodland Hills Park. $61,000 is included for
improvements at Central Park. $202,761 is projected
in Zone 6 for the development of Southwest Park. In
addition, an expenditure of $364,435 is projected for
the development of Edelweiss Gartens Park.
Convention Center Projects
The Convention Center Fund accounts for the receipt
and expenditure of funds received by the City for the
operation and maintenance of a convention center.
No funds have been appropriated in FY08 for the
Convention Center Fund.
Additional O&M Costs
With the addition of new facilities and infrastructure,
additional operations and maintenance costs may be
incurred. In the case of infrastructure rehabilitation it
is expected that O&M cost will decrease for those
areas the project targeted. However, it is difficult to
quantify the cost savings of rehabilitation since
resources are used elsewhere and not removed from
departmental budgets.
Conclusion
The previous discussion provided an overview of the
approved FY08 budget and key changes from the
FY07 budget. The following sections of the budget
document provide additional discussion of the
approved budget by fund.
24
City of College Station
Fiscal Year Comparison Summary
FY08 Approved FY08 Approved Net Operating % Change
Fiscal Year 2007-2008 Total Funds Total Appropriation Transfers and Capital from Prior
Approved Budget Available of Funds in Budget Fiscal Year
General Fund 58,295,274$ 57,551,665$ (6,897,305)$ 50,654,360$ 11.31%
Debt Service Fund 16,867,199 13,128,740 (2,112,411) 11,016,329 10.69%
Economic Development Fund 2,284,691 2,000,000 (2,000,000) - NA
Parks Xtra Education Fund 111,441 100,241 - 100,241 -0.24%
Municipal Court Funds 1,095,158 249,958 - 249,958 -16.45%
Police Seizure Fund 43,017 20,000 - 20,000 0.00%
Utility Funds 95,270,747 94,947,171 - 94,947,171 9.23%
Sanitation Fund 7,423,696 6,465,840 - 6,465,840 1.70%
Parking Enterprise Fund 1,593,181 724,103 - 724,103 38.60%
BVSWMA Fund 12,544,542 4,119,932 - 4,119,932 -11.11%
Hotel Tax Fund 8,836,634 5,429,512 - 5,429,512 50.21%
Community Development Fund 4,634,022 3,848,839 - 3,848,839 42.01%
Red Light Camera 674,687 223,750 - 223,750 NA
Wolf Pen Creek TIF Fund 2,025,685 1,042,475 - 1,042,475 -3.36%
Insurance Funds 14,151,232 7,455,549 (7,455,549) - NA
Utility Customer Service Fund 2,765,414 2,582,626 (2,582,626) - NA
Internal Services Funds 12,960,188 9,370,181 (9,370,181) - NA
Drainage Fund 2,849,258 864,449 - 864,449 -13.47%
Business Park Fund 1,372,158 500,000 - 500,000 NA
Cemetery Perpetual Care Fund 1,567,905 - - - NA
Cemetery Memorial Fund 1,545,500 325,488 - 325,488 NA
Subtotal of Operations & Maintenance 250,006,787$ 211,200,477$ (30,418,072)$ 180,532,447$ 10.95%
Utility Funds 4,200,000 4,200,000 - 4,200,000 -23.64%
Community Development 30,000 30,000 - 30,000 -95.50%
Capital Transfers to CIP 4,230,000$ 4,230,000$ -$ 4,230,000$ -31.41%
General Government Capital Imp. Proj. 42,516,875$ 12,391,672$ (30,000)$ 12,361,672$ -35.40%
Utility Capital Improvement Projects 41,074,913 28,621,154 (4,200,000) 24,421,154 -23.46%
BVSWMA Capital Improvement Projects 2,838,321 2,838,321 - 2,838,321 17.06%
Special Revenue Capital Imp. Proj. 1,552,771 710,963 - 710,963 -82.80%
NORTHGATE PARKING CIP - NA
Wolf Pen Creek TIF Capital Imp. Proj. 1,199,615 1,199,615 - 1,199,615 -37.84%
Subtotal of Capital Expenditures 89,182,495$ 45,761,725$ (4,230,000)$ 41,531,725$ -30.23%
Totals 343,419,282$ 261,192,202$ (34,648,072)$ 226,294,172$ -0.93%
FY07 Approved FY07 Approved Net Operating % Change
Fiscal Year 2006-2007 Total Sources Total Appropriation Transfers and Capital from Prior
Approved Budget of Funds of Funds in Budget Fiscal Year
General Fund 52,334,492$ 52,646,133$ (7,140,144)$ 45,505,989$ 5.21%
Debt Service Fund 15,716,715 12,277,235 (2,325,070) 9,952,165 10.67%
Economic Development Fund 2,047,030 1,087,127 (1,087,127) - NA
Parks Xtra Education Fund 89,493 100,484 - 100,484 1.39%
Municipal Court Funds 832,799 299,173 - 299,173 59.11%
Police Seizure Fund 29,727 20,000 - 20,000 100.00%
Utility Funds 105,018,855 86,925,918 - 86,925,918 26.62%
Sanitation Fund 7,275,381 6,357,812 - 6,357,812 12.12%
Parking Enterprise Fund 1,390,402 522,431 - 522,431 -3.10%
BVSWMA Fund 10,344,400 4,634,818 - 4,634,818 16.89%
Hotel Tax Fund 6,016,720 3,614,497 - 3,614,497 23.49%
Community Development Fund 3,473,699 2,710,176 - 2,710,176 -16.64%
Wolf Pen Creek TIF Fund 1,357,375 1,078,775 - 1,078,775 -2.68%
Insurance Funds 11,759,564 6,970,018 (6,970,018) - NA
Utility Customer Service Fund 2,667,537 2,548,155 (2,548,155) - NA
Internal Services Funds 13,315,734 10,497,756 (10,497,756) - NA
Drainage Fund 8,181,600 999,020 - 999,020 10.29%
Cemetery Perpetual Care Fund 1,372,633 - - - NA
Memorial Cemetery Fund - - - - NA
Subtotal of Operations & Maintenance 243,224,156$ 193,289,528$ (30,568,270)$ 162,721,258$ 16.60%
Utility Funds 5,500,000 5,500,000 - 5,500,000 37.50%
Community Development 667,000 667,000 - 667,000 130.00%
Capital Transfers to CIP 6,167,000$ 6,167,000$ -$ 6,167,000$ 43.75%
General Government Capital Imp. Proj. 49,224,181$ 19,802,807$ (667,000)$ 19,135,807$ 9.36%
Utility Capital Improvement Projects 45,161,063 37,404,746 (5,500,000) 31,904,746 41.59%
BVSWMA Capital Improvement Projects 2,424,636 2,424,636 - 2,424,636 40.92%
Special Revenue Capital Imp. Proj. 6,300,061 4,132,326 - 4,132,326 139.18%
Wolf Pen Creek TIF Capital Imp. Proj. 1,930,000 1,930,000 - 1,930,000 7.22%
Subtotal of Capital Expenditures 105,039,941$ 65,694,515$ (6,167,000)$ 59,527,515$ 31.47%
Totals 354,431,097$ 265,151,043$ (36,735,270)$ 228,415,773$ 20.77%
12/9/2007 12:32
25
City of College Station
Net Budget - $226,294,172
Wolf Pen Creek TIF
Capital Imp. Proj.
0.53%
Utility Capital Improvement
Projects
10.79%
BVSWMA Capital
Improvement Projects
1.25%
Special Revenue Capital
Imp. Proj.
0.31%
Cemetery Memorial Fund
0.14%
Utility Funds
1.86%
Community Development
0.01%
General Government
Capital Imp. Proj.
5.46%
General Fund
22.38%
Municipal Court Funds
0.11%
Parks Xtra Education Fund
0.04%
Debt Service Fund
4.87%
Police Seizure Fund
0.01%
Utility Funds
41.96%
Drainage Fund
0.38%
Red Light Camera
0.10%Community Development
Fund
1.70%
Hotel Tax Fund
2.40%
BVSWMA Fund
1.82%
Parking Enterprise Fund
0.32%
Sanitation Fund
2.86%
26
2007-2008 Approved Annual BudgetSummaries of Revenues and Other Financing Sourcesand Expenditures and Other FinancingUsesFY07 FY07 FY08 FY07 FY07 FY08 FY07 FY07 FY08FY06 Revised Year-End Approved FY06 Revised Year-End Approved FY06 Revised Year-End ApprovedActual Budget Estimate Budget Actual Budget Estimate Budget Actual Budget Estimate BudgetBEGINNING BALANCE 9,431,200 9,285,077 9,285,077 9,405,963 1,037,261 1,616,101 1,616,101 2,240,283 10,468,461 10,901,178 10,901,178 11,646,246 REVENUES & OTHER FINANCING SOURCES:Ad Valorem Tax 6,864,957 7,642,000 7,753,500 8,767,500 - - - - 6,864,957 7,642,000 7,753,500 8,767,500 Sales Tax 16,748,283 17,509,000 18,004,400 18,724,576 - - - - 16,748,283 17,509,000 18,004,400 18,724,576 Other Taxes 2,463,102 2,368,000 2,208,395 2,230,479 - - - - 2,463,102 2,368,000 2,208,395 2,230,479 Licenses & Permits 945,593 1,198,424 1,124,392 1,158,124 - - - - 945,593 1,198,424 1,124,392 1,158,124 Intergovernmental 609,244 216,152 625,615 283,484 - - - - 609,244 216,152 625,615 283,484 Charges for Services 2,409,667 2,563,608 2,680,042 2,827,689 106,256 92,700 90,000 92,700 2,515,923 2,656,308 2,770,042 2,920,389 Fines, Forfeits & Penalties 3,285,907 3,405,000 3,308,066 3,440,389 248,059 285,400 274,000 273,500 3,533,966 3,690,400 3,582,066 3,713,889 Investment Earnings 456,637 442,000 596,077 613,959 106,300 37,012 80,600 67,824 562,937 479,012 676,677 681,783 Other 691,025 476,235 574,717 539,676 466 - - - 691,491 476,235 574,717 539,676 Return on Investment 7,693,000 9,027,120 9,027,120 10,303,435 - - - - 7,693,000 9,027,120 9,027,120 10,303,435 General & Administrative Transfers 6,082,124 7,172,144 6,692,550 6,897,305 - - - - 6,082,124 7,172,144 6,692,550 6,897,305 Transfers In360,000 860,000 860,000 860,000 360,000 860,000 860,000 860,000 Long Term Debt IssuanceTotal Revenues & Other Financing Sources 48,324,945 52,019,683 52,594,874 55,786,616 821,081 1,275,112 1,304,600 1,294,024 49,070,620 53,294,795 53,899,474 57,080,640 TOTAL AVAILABLE RESOURCES 57,756,145 61,304,760 61,879,951 65,192,579 1,858,342 2,891,213 2,920,701 3,534,307 59,539,081 64,195,973 64,800,652 68,726,886 EXPENDITURES & OTHER FINANCING USES:General Government 4,052,995 4,235,484 4,171,845 4,506,091 - - - - 4,052,995 4,235,484 4,171,845 4,506,091 Fiscal Services 3,019,563 3,327,576 3,063,334 3,431,261 - - - - 3,019,563 3,327,576 3,063,334 3,431,261 Police 11,623,485 12,803,507 12,777,650 12,936,436 28,387 24,195 24,195 20,000 11,651,872 12,827,702 12,801,845 12,956,436 Fire 8,501,221 9,598,289 9,502,282 10,671,063 - - - - 8,501,221 9,598,289 9,502,282 10,671,063 Planning & Development Services 1,894,559 2,400,387 2,076,039 2,632,244 - - - - 1,894,559 2,400,387 2,076,039 2,632,244 Public Works 7,502,688 8,017,349 7,903,087 7,541,210 - - - - 7,502,688 8,017,349 7,903,087 7,541,210 CIP - - - 738,769 - - - - - - - 738,769 Parks & Recreation 7,589,719 8,389,323 8,096,568 9,056,073 80,628 95,755 94,314 95,622 7,670,347 8,485,078 8,190,882 9,151,695 Information Technology 2,678,156 3,544,489 3,268,973 3,284,938 - - - - 2,678,156 3,544,489 3,268,973 3,284,938 Library 910,203 950,604 951,404 994,954 - - - - 910,203 950,604 951,404 994,954 Utilities- - - - - - - - Projects/Direct Capital- - - - - - - - Sanitation- - - - - - - - Parking Enterprise- - - - - - - - BVSWMA- - - - - - - - Community Development- - - - - - - - Outside Agency Funding 467,094 405,255 405,255 681,842 - - - - 467,094 405,255 405,255 681,842 Debt Service- - - - - - - - Return on Investment- - - - - - - - Contingency - 128,860 125,000 433,784 - - - - - 128,860 125,000 433,784 Internal Services- - - - - - - - Self-Insurance- - - - - - - - Other/Other Transfers 155,979 132,551 132,551 643,000 86,446 1,122,127 481,494 2,048,908 242,425 1,254,678 614,045 2,691,908 General & Administrative Transfers46,780 268,902 80,415 205,669 46,780 268,902 80,415 205,669 CIP Expenditures Less Gen & Admin Xfers*- - - - - - - - Transfers to CIP Funds- - - - - - - - Total Expenditures & Other Financing Uses 48,395,662 53,933,674 52,473,988 57,551,665 242,241 1,510,979 680,418 2,370,199 48,637,903 55,444,653 53,154,406 59,921,864 Change in Balance (70,717) (1,913,991) 120,886 (1,765,049) 578,840 (235,867) 624,182 (1,076,175) 432,717 (2,149,858) 745,068 (2,841,224) Measurement Focus Adjustment- ENDING BALANCE 9,285,077 7,371,086 9,405,963 7,640,914 1,616,101 1,380,234 2,240,283 1,164,108 10,901,178 8,751,320 11,646,246 8,805,022 (1) Other (General) Governmental Funds comprised of the Economic Development, Parks Xtra Education, Court Technology and Security, Efficiency Time Payment, Juvenile Case Manager, and Police Seizure Funds(2) Utilities comprised of the Electric, Water and Wastewater Funds(3) Non-Major Governmental Funds comprised of Parks, Facilities & Technology, Business Park, Convention Center, Drainage CIP Funds, Hotel Tax, Community Development, Red Light Camera, Wolf Pen Creek TIF, Northgate TIF, Memorial Cemetery, Convetion Center, Parkland Dedication Special Revenue Funds and Cemetery Perpetual Care Fund (4) Non-Major Enterprise Funds comprised of Sanitation, Parking Enterprise Funds(5) Internal Services Funds comprised of Print Mail, Communications, Fleet Maintenance, Utility Customer Service, and Equipment Replacement Funds and the 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. General Fund (Combined) (Major Fund)General Fund Non-Major (General) Governmental Funds (1)27
2007-2008 Approved Annual BudgetSummaries of Revenues and Other Financing Sourcesand Expenditures and Other FinancingUsesBEGINNING BALANCEREVENUES & OTHER FINANCING SOURCES:Ad Valorem TaxSales TaxOther TaxesLicenses & PermitsIntergovernmentalCharges for ServicesFines, Forfeits & PenaltiesInvestment EarningsOtherReturn on InvestmentGeneral & Administrative TransfersTransfers InLong Term Debt IssuanceTotal Revenues & Other Financing SourcesTOTAL AVAILABLE RESOURCESEXPENDITURES & OTHER FINANCING USES:General GovernmentFiscal ServicesPoliceFirePlanning & Development ServicesPublic WorksCIP Parks & RecreationInformation TechnologyLibraryUtilitiesProjects/Direct CapitalSanitationParking EnterpriseBVSWMACommunity DevelopmentOutside Agency FundingDebt ServiceReturn on InvestmentContingencyInternal ServicesSelf-InsuranceOther/Other TransfersGeneral & Administrative TransfersCIP Expenditures Less Gen & Admin Xfers*Transfers to CIP FundsTotal Expenditures & Other Financing UsesChange in BalanceMeasurement Focus AdjustmentENDING BALANCEFY07 FY07 FY08 FY07 FY07 FY08 FY07 FY07 FY08FY06 Revised Year-End Approved FY06 Revised Year-End Approved FY06 Revised Year-End ApprovedActual Budget Estimate Budget Actual Budget Estimate Budget Actual Budget Estimate Budget2,818,087 3,072,775 3,072,775 3,348,561 18,184,996 24,049,456 24,049,456 14,839,816 28,240,253 29,435,997 29,435,997 26,296,876 9,016,285 10,053,000 10,053,000 11,131,227 765,277 787,000 814,000 894,227 - - - - 2,671,417 2,769,000 2,933,000 3,080,000 - - - - 15,620 - - - 2,472,535 3,136,645 1,651,602 3,628,748 1,159,112 1,186,500 1,200,821 1,236,800 - - - 654,687 225,646 100,000 200,000 275,000 878,743 363,000 571,000 257,000 1,343,875 536,400 1,068,500 617,430 177,270 9,183 25,000 25,000 - 427,904 451,100 457,208 1,847,500 - - - - - - - - 2,388,420 2,325,070 2,325,070 2,112,411 91,728 - 365,091 - 1,280,916 3,113,892 3,313,657 248,552 7,834,512 3,929,000 2,700,000 5,604,000 7,865,488 13,237,300 5,101,000 9,580,000 11,630,351 12,478,070 12,755,340 13,518,638 8,829,786 4,317,000 3,661,091 5,861,000 17,986,524 25,217,837 16,539,788 21,787,944 14,448,438 15,550,845 15,828,115 16,867,199 27,014,782 28,366,456 27,710,547 20,700,816 46,226,777 54,653,834 45,975,785 48,084,820 22,557 21,385 15,262 18,593 - - - - - - - 213,750 - - - - - - - - - - - - - - - - 376,649 381,112 433,525 434,158 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,497,013 3,377,176 1,586,602 3,878,839 1,258,875 1,435,000 1,435,000 1,485,000 11,363,635 12,261,235 12,032,244 13,112,740 1,108,452 1,078,775 539,388 1,283,163 - - - - - 65,000 - 140,000 - - - - - - - - 12,028 16,000 447,310 16,000 146,331 201,000 182,000 25,000 498,588 817,200 729,339 835,825 467,250 841,248 841,248 805,667 1,199,611 1,507,162 1,436,154 1,401,701 2,351,745 9,180,174 11,847,483 3,114,072 9,829,035 18,890,180 13,503,639 12,930,995 - - - - 11,375,663 12,277,235 12,479,554 13,128,740 2,965,326 10,222,422 12,870,731 3,944,739 16,790,780 27,572,990 19,678,909 22,622,024 254,688 200,835 275,786 389,898 5,864,460 (5,905,422) (9,209,640) 1,916,261 1,195,744 (2,355,153) (3,139,121) (834,080) - - 3,072,775 3,273,610 3,348,561 3,738,459 24,049,456 18,144,034 14,839,816 16,756,077 29,435,997 27,080,844 26,296,876 25,462,796 Non-Major Governmental Funds (3)Debt Service Fund (Major Fund) Street Capital Projects Fund (Major Fund)28
2007-2008 Approved Annual BudgetSummaries of Revenues and Other Financing Sourcesand Expenditures and Other FinancingUsesBEGINNING BALANCEREVENUES & OTHER FINANCING SOURCES:Ad Valorem TaxSales TaxOther TaxesLicenses & PermitsIntergovernmentalCharges for ServicesFines, Forfeits & PenaltiesInvestment EarningsOtherReturn on InvestmentGeneral & Administrative TransfersTransfers InLong Term Debt IssuanceTotal Revenues & Other Financing SourcesTOTAL AVAILABLE RESOURCESEXPENDITURES & OTHER FINANCING USES:General GovernmentFiscal ServicesPoliceFirePlanning & Development ServicesPublic WorksCIP Parks & RecreationInformation TechnologyLibraryUtilitiesProjects/Direct CapitalSanitationParking EnterpriseBVSWMACommunity DevelopmentOutside Agency FundingDebt ServiceReturn on InvestmentContingencyInternal ServicesSelf-InsuranceOther/Other TransfersGeneral & Administrative TransfersCIP Expenditures Less Gen & Admin Xfers*Transfers to CIP FundsTotal Expenditures & Other Financing UsesChange in BalanceMeasurement Focus AdjustmentENDING BALANCEFY07 FY07 FY08 FY07 FY07 FY08 FY07 FY07 FY08FY06 Revised Year-End Approved FY06 Revised Year-End Approved FY06 Revised Year-End ApprovedActual Budget Estimate Budget Actual Budget Estimate Budget Actual Budget Estimate Budget20,439,005 21,507,431 21,507,431 20,514,290 19,306,688 16,327,163 16,327,163 8,278,116 3,142,864 3,289,818 3,289,818 3,364,736 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 79,089,796 90,948,920 86,991,013 96,600,050 - - - - 12,546,562 14,178,640 14,089,180 14,505,178 - - - - - - - - 34,208 46,600 30,000 30,900 969,811 907,000 1,217,323 1,253,843 385,368 146,000 167,000 39,100 97,208 85,800 112,000 114,700 1,663,606 1,490,000 1,569,761 1,616,854 - 75,000 75,000 - 17,802 20,400 25,678 18,240 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8,000,000 5,500,000 3,600,000 4,200,000 - - - - - - - - 16,850,000 23,200,000 18,550,000 29,250,000 - - - - 81,723,214 93,345,920 89,778,098 99,470,747 25,235,368 28,921,000 22,392,000 33,489,100 12,695,780 14,331,440 14,256,858 14,669,018 81,723,214 93,345,920 89,778,098 99,470,747 44,542,056 45,248,163 38,719,163 41,767,216 15,838,644 17,621,258 17,546,676 18,033,754 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 53,677,644 63,712,643 62,959,845 69,358,534 - - - - - - - - 698,490 848,130 1,582,663 965,660 - - - - 8,660 - - 348,096 - - - - - - - - 9,566,054 10,556,782 10,885,304 10,458,436 - - - - - - - - 935,722 1,053,486 1,044,422 1,032,766 - - - - - - - - - - - - - - - - - - - - - - - - 590,787 590,787 590,787 32,500 - - - - 90,000 110,000 110,000 120,480 9,057,596 9,858,245 9,858,245 11,099,206 - - - - - - - - 7,324,000 8,618,120 8,618,120 9,840,435 - - - - 738,000 818,000 818,000 926,000 - 306,000 306,000 300,000 - - - - - 80,000 80,000 80,000 - - - - - - - - - - - - - - - - - - - - - - - - 179,784 2,821 (2,250) 1,186 10,500 254,500 265,500 253,000 25,000 25,000 25,000 105,000 3,359,367 3,257,829 3,257,829 3,349,650 250,964 366,211 366,211 658,011 1,158,316 1,219,214 1,219,214 1,309,108 - - - - 28,513,723 36,784,035 29,809,337 27,710,143 - - - - 8,000,000 5,500,000 3,600,000 4,200,000 - - - - - - - - 82,887,668 92,694,575 90,771,239 99,147,171 28,775,187 37,404,746 30,441,048 28,621,154 12,521,752 13,862,482 14,181,940 14,379,886 (1,164,454) 651,345 (993,141) 323,577 (3,539,819) (8,483,746) (8,049,048) 4,867,946 174,028 468,958 74,918 289,132 2,232,880 560,294 54,176 21,507,431 22,158,776 20,514,290 20,837,866 16,327,163 7,843,417 8,278,116 13,146,062 3,371,068 3,758,776 3,364,736 3,653,868 Utility CIP (2) Non-Major Enterprise (4)Utility (2)29
2007-2008 Approved Annual BudgetSummaries of Revenues and Other Financing Sourcesand Expenditures and Other FinancingUsesBEGINNING BALANCEREVENUES & OTHER FINANCING SOURCES:Ad Valorem TaxSales TaxOther TaxesLicenses & PermitsIntergovernmentalCharges for ServicesFines, Forfeits & PenaltiesInvestment EarningsOtherReturn on InvestmentGeneral & Administrative TransfersTransfers InLong Term Debt IssuanceTotal Revenues & Other Financing SourcesTOTAL AVAILABLE RESOURCESEXPENDITURES & OTHER FINANCING USES:General GovernmentFiscal ServicesPoliceFirePlanning & Development ServicesPublic WorksCIP Parks & RecreationInformation TechnologyLibraryUtilitiesProjects/Direct CapitalSanitationParking EnterpriseBVSWMACommunity DevelopmentOutside Agency FundingDebt ServiceReturn on InvestmentContingencyInternal ServicesSelf-InsuranceOther/Other TransfersGeneral & Administrative TransfersCIP Expenditures Less Gen & Admin Xfers*Transfers to CIP FundsTotal Expenditures & Other Financing UsesChange in BalanceMeasurement Focus AdjustmentENDING BALANCEFY07 FY07 FY08 FY07 FY07 FY08 FY07 FY07 FY08FY06 Revised Year-End Approved FY06 Revised Year-End Approved FY06 Revised Year-End ApprovedActual Budget Estimate Budget Actual Budget Estimate Budget Actual Budget Estimate Budget11,427,647 12,969,617 12,969,617 9,648,848 9,175,854 8,954,289 8,954,289 9,049,863 121,632,423 128,862,816 128,862,816 105,304,984 - - - - 16,646,519 18,482,000 18,620,500 20,792,954 - - - - 16,748,283 17,509,000 18,004,400 18,724,576 - - - - 5,134,519 5,137,000 5,141,395 5,310,479 - - - - 945,593 1,198,424 1,124,392 1,158,124 - - - - 3,097,399 3,352,797 2,277,217 3,912,232 14,533,101 15,490,167 15,532,008 15,517,094 5,316,986 5,947,000 5,950,000 6,125,000 108,888,199 123,318,215 119,488,474 129,651,922 - - - - 3,551,070 3,713,700 3,597,066 4,384,026 491,098 349,174 541,115 490,000 366,087 178,000 375,000 208,000 5,272,169 3,101,486 4,872,615 3,879,506 593,876 444,418 593,848 373,000 24,488 - - - 3,419,449 2,971,953 3,450,643 4,386,150 - - - - 7,693,000 9,027,120 9,027,120 10,303,435 - - - - 6,082,124 7,172,144 6,692,550 6,897,305 739,993 857,503 857,503 945,133 12,861,057 12,656,465 11,321,321 8,366,096 - - - - 32,550,000 40,366,300 26,351,000 44,434,000 16,358,068 17,141,262 17,524,474 17,325,227 5,707,561 6,125,000 6,325,000 6,333,000 222,889,381 248,006,604 229,968,694 262,200,805 27,785,715 30,110,879 30,494,091 26,974,075 14,883,415 15,079,289 15,279,289 15,382,863 344,521,804 376,869,420 358,831,510 367,505,789 - - - - - - - - 4,075,552 4,256,869 4,187,107 4,524,684 - - - - - - - - 3,019,563 3,327,576 3,063,334 3,431,261 - - - - - - - - 11,651,872 12,827,702 12,801,845 13,170,186 - - - - - - - - 8,501,221 9,598,289 9,502,282 10,671,063 - - - - - - - - 1,894,559 2,400,387 2,076,039 2,632,244 - - - - - - - - 7,502,688 8,017,349 7,903,087 7,541,210 - - - - - - - - - - - 738,769 - - - - - - - - 8,046,996 8,866,190 8,624,407 9,585,853 - - - - - - - - 2,678,156 3,544,489 3,268,973 3,284,938 - - - - - - - - 910,203 950,604 951,404 994,954 - - - - - - - - 53,677,644 63,712,643 62,959,845 69,358,534 - - - - - - - - 702,820 848,130 1,582,663 1,139,708 - - - - - - - - 4,783,027 5,278,391 5,442,652 5,229,218 - - - - - - - - 467,861 526,743 522,211 516,383 - - - - 2,971,327 3,426,437 3,250,108 3,558,857 2,971,327 3,426,437 3,250,108 3,558,857 - - - - - - - - 2,497,013 3,377,176 1,586,602 3,878,839 - - - - 50,500 20,000 70,000 - 2,412,256 2,506,042 2,556,042 2,259,582 - - - - - - - - 21,529,683 23,198,255 22,429,877 25,495,109 - - - - - - - - 7,693,000 9,027,120 9,027,120 10,303,435 - 48,000 20,000 37,000 - 85,000 35,000 75,000 - 672,860 526,000 1,025,784 8,653,522 13,380,868 13,350,570 8,524,422 - - - - 8,653,522 13,380,868 13,350,570 8,524,422 5,706,377 6,639,245 6,297,387 7,069,700 - - - - 5,706,377 6,639,245 6,297,387 7,069,700 28,223 - - 9,000 192,566 822,000 135,175 139,000 1,322,944 3,380,699 2,383,619 4,023,419 1,047,627 1,177,286 1,177,286 1,190,183 278,149 338,761 338,761 347,075 7,228,906 8,367,006 8,107,511 8,612,510 - - - - 2,517,834 2,424,636 2,400,382 2,838,321 43,212,337 67,279,025 57,560,841 46,593,531 8,000,000 5,500,000 3,600,000 4,200,000 - - - - 15,435,749 21,245,399 20,845,243 16,830,305 6,010,376 7,116,834 6,229,426 6,958,253 219,139,527 270,910,095 253,561,526 258,364,192 922,319 (4,104,137) (3,320,769) 494,922 (302,815) (991,834) 95,574 (625,253) 3,749,854 (22,903,491) (23,592,832) 3,836,612 619,651 81,250 3,480,538 12,969,617 8,865,480 9,648,848 10,143,770 8,954,289 7,962,455 9,049,863 8,424,610 128,862,816 105,959,325 105,269,984 109,141,596 TotalBVSWMATotal Internal Service (5)30
City of College Station
All Funds Departmental Operations & Maintenance
Summary
EXPENDITURE BY FUND
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
FUND FY06 FY07 FY07 FY08 FY08 FY07 to FY08
General Fund 47,570,644$ 53,272,008$ 51,811,246$ 51,716,111$ 55,793,039$ 4.73%
Community Development - - - 353,460 353,460 N/A
Parking Enterprise Fund 454,361 526,743 522,211 507,718 690,431 31.08%
Xtra Education Fund 80,628 95,755 94,314 95,622 95,622 -0.14%
Electric Fund 46,533,171 55,820,632 56,117,139 60,562,606 60,787,162 8.90%
Water Fund 3,818,732 4,355,316 4,056,433 4,089,589 4,927,198 13.13%
Wastewater Fund 4,024,231 4,384,825 4,368,936 4,415,327 4,609,834 5.13%
Sanitation Fund 4,783,030 5,445,391 5,442,652 5,188,994 5,229,218 -3.97%
Utility Customer Service Fund 1,943,380 2,060,601 2,044,318 2,060,884 2,120,423 2.90%
Fleet Fund 1,545,675 1,536,413 1,563,600 1,496,563 1,522,147 -0.93%
Print Mail Fund 425,259 457,221 451,789 - - -100.00%
Communications Fund 543,851 647,976 612,206 641,233 684,312 5.61%
BVSWMA Fund 2,971,327 3,426,437 3,183,608 3,440,960 3,478,857 1.53%
COMBINED FUND TOTAL 114,694,289$ 132,029,318$ 130,268,452$ 134,569,067$ 140,291,703$ 6.26%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Proposed % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 46,072,285$ 50,558,631$ 49,737,147$ 51,445,842$ 53,829,076$ 6.47%
Supplies 5,528,869 5,975,958 5,570,936 5,372,900 5,772,231 -3.41%
Maintenance 5,090,169 5,825,588 5,757,935 5,682,653 5,836,465 0.19%
Purchased Services 56,700,441 67,888,233 66,804,171 71,175,295 73,425,570 8.16%
Capital Outlay 1,302,525 1,780,908 2,398,263 892,377 1,428,361 -19.80%
COMBINED FUND TOTAL 114,694,289$ 132,029,318$ 130,268,452$ 134,569,067$ 140,291,703$ 6.26%
PERSONNEL SUMMARY BY FUND
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
FUND FY05 FY06 FY07 FY08 FY08 FY07 to FY08
General Fund 577.25 599.25 619.25 613.50 634.00 2.38%
Community Development - - - 4.00 4.00 0.00%
Parking Enterprise Fund 9.00 9.00 9.00 9.00 9.00 0.00%
Xtra Education Fund - - - - - 0.00%
Electric Fund 59.50 62.50 61.50 62.50 64.50 4.88%
Water Fund 28.00 29.00 30.00 29.00 29.00 -3.33%
Wastewater Fund 44.00 45.00 46.00 46.00 46.00 0.00%
Sanitation Fund 36.50 36.50 36.50 35.00 35.00 -4.11%
Utility Customer Service Fund 30.00 29.50 29.50 29.50 29.50 0.00%
Fleet Fund 15.00 15.00 15.00 15.00 15.00 0.00%
Print Mail Fund 5.00 5.50 5.50 - - -100.00%
Communications Fund 6.00 6.00 6.00 6.00 6.00 0.00%
BVSWMA Fund 27.50 27.50 27.50 27.50 27.50 0.00%
COMBINED FUND TOTAL 837.75 864.75 885.75 877.00 899.50 1.55%
31
APPROVED APPROVED
FY 07 FY 08
Assessed Valuation of Real and Exempt Property $4,698,557,824 $5,223,363,290
(Based on 100% of Market Value)
Less: Exempt Property $476,679,849 $513,789,634
Less: Agricultural Loss $59,523,780 $76,759,660
Less: Over 65 and Veterans Exemptions $54,468,360 $57,124,990
Less: House Bill 366 $117,099 $106,642
Less: Abatements $38,305,193 $14,118,676
Less: Proration $242,464 $351,393
Less: Freeport $14,050,533 $15,394,847
Taxable Assessed Value $4,055,170,546 $4,545,717,448
O&M and Debt Service Portion $4,005,038,803 $4,477,073,139
TIF Captured Value $50,131,743 $68,644,309
Total $4,055,170,546 $4,545,717,448
Apply Tax Rate per/$100 Valuation 0.4394/$100 0.4394/$100
Total Tax Levy $17,818,419 $19,973,882
Estimate 100% Collection $17,818,419 $19,973,882
Tax Rate Per Percent Estimated
$100 Valuation Of Levy Collections
Debt Service 0.2484 ** 60.2%$11,121,050 Estimate
General Fund 0.1910 ** 39.8%$8,551,210 Estimate
TIF #1 and TIF #16 0.4394 100%$301,623 Estimate
* To Be Determined
** These represent the current tax rate.
The above will be revised as the final property tax numbers from the Appraisal District are received.
Fiscal Year 2007-2008
Analysis of Tax Rate
32
Appraisal Total Market Exempt Total Taxable
Year Valuation Value Value *
1998 2,208,019,033 276,453,209 1,931,565,824
1999 2,420,818,924 308,471,247 2,112,347,677
2000 2,661,115,250 345,752,888 2,315,362,362
2001 2,870,510,984 380,950,901 2,489,560,083
2002 3,151,961,166 428,395,713 2,723,565,453
2003 3,522,272,128 493,364,734 3,028,907,394
2004 3,847,854,578 556,723,136 3,291,131,442
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
* Assessed value is 100% of the estimated value.
Analysis of Property Valuations
City of College Station Ad Valorem Tax Evaluation
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
5,000
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007MILLIONS
33
CITIZENS OF COLLEGE STATION MAYOR AND COUNCIL CITY SECRETARY MUNICIPAL JUDGES CITY ATTORNEY CITY MANAGER FIRE POLICE PLANNING & DEVELOPMENT SERVICES PARKS & RECREATION PUBLIC WORKS WATER SERVICES FISCAL SERVICES HUMAN RESOURCES ADMINISTRATION SUPPRESSION PREVENTION EMERGENCY MEDICAL SERVICES (EMS) ADMINISTRATION UNIFORM PATROL CRIMINAL INVESTIGATIONS SPECIAL SERVICES QUARTERMASTER COMMUNICATIONS / JAIL RECRUITING/ TRAINING INFORMATION SERVICES PLANNING ADMINISTRATION MAPPING COORDINATION DEVELOPMENT COORDINATION BUILDING INSPECTION ADMINISTRATION STREETS DRAINAGE FLEET TRAFFIC SIGNS/SIGNALS SANITATION ENGINEERING PLANT OPERATIONS INTERNAL AUDITOR PARKING FACILITIES MAINTENANCE FIELD OPERATIONS EMERGENCY MANAGEMENT ASSISTANT CITY MANAGER DEPUTY CITY MANAGER ECONOMIC DEVELOPMENT COMMUNITY DEVELOPMENT ELECTRIC UTILITY APPOINTED BOARDS AND COMMISSIONS BVSWMA GIS & ASSET MANAGEMENT ENVIROMENTAL SERVICES WATER RESOURCES INFORMATION TECHNOLOGY COMMUNICATION SERVICES ADMINISTRATION E-GOVERNMENT GEOGRAPHIC INFORMATION SERVICESMANAGEMENT INFORMATION SYSTEMS MAIL ADMINISTRATION RECREATION SPECIAL FACILITIES PARKS OPERATIONS PARKS OPERATIONS FORESTRY FORESTRY SPECIAL FACILITIES LIBRARY ASSISTANT DIRECTOR OFFICE OF BUDGET AND STRATEGIC PLANNING ASSISTANT DIRECTOR ADMINISTRATION ACCOUNTING MUNICIPAL COURT PURCHASING UTILITY CUSTOMER SERVICE CAPITAL IMPROVEMENT PROJECTS PUBLIC COMMUNICATION AND MARKETING 34
Strategic Planning and Budget Process
January - Council reviews Strategic Plan.
Develop Budget Materials.
February - Review proposed budget calendar.
March - Review Preliminary Budget Priorities.
April - Review Compensation and Benefits Plan.
Budget Kick-Off.
May - Departments develop proposed budget and submit back.
- Prepare proposed Capital Improvements Program budget.
July City Council Strategic Planning Retreat.
- Review Mission and Vision Statements.
- Identify FY08 Strategic Priorities.
July - Prepare Proposed Budgets.
August - Present Proposed Budget to City Council.
Review Proposed Operating and Capital Improvement Program.
September - Public Hearing on Proposed Budget.
Council adoption of FY08 Budget.
Council adoption of Tax Rate.
October - Review Final Budget.
Prepare Approved Budgets.
November - Reviews and Special Projects.
Monitor Budget.
December - Reviews and Special Projects.
Monitor Budget.
35
HEART OF THE RESEARCH VALLEY
36
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.
Salaries appropriately budgeted in the General
Fund Public Works Department, as an example,
could also be appropriately budgeted as a part of
a Capital Improvement Project (CIP). Where
applicable, these salaries are adjusted in the
governmental funds to arrive at the modified
accrual Actual 2007 Fund Balance as reported in
the City’s governmental fund financial
statements.
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 projected FY08 General Fund revenues are
$48,889,311. This is a 9.1% increase over the
FY07 budget. This increase is due to normal
growth and inflationary factors and is distributed
among the major revenue categories. The
revenue estimates include increases in ad
valorem revenues and sales tax receipts.
Revenue projections are conservative estimates
relative to historical trends and consider
economic variables that affect the City’s revenue
stream. Appendix D provides historic data on all
General Fund revenue categories. Major revenue
estimates and assumptions are explained below.
1. Property Taxes in FY08 are projected to be
$8,767,500. The anticipated revenues are
based on an operations and maintenance tax
rate of 19.10 cents per $100 valuation.
2. Sales Tax is projected to be $18,724,576 in
FY08; this projection is a 6.94% increase
over the FY07 year end estimate. Revenue
estimates are based on analysis of historic
revenues and expected future retail sales and
employment. Sales tax makes up
approximately 38% of overall General Fund
revenues.
3. Mixed Drink and Franchise Taxes are
projected to be $2,230,479, which is 5.81%
below the FY07 budgeted amount. Franchise
taxes include phone, cable, and natural gas.
4. Permit Revenue for FY08 is projected to be
$1,158,124. This is an estimated loss of
projected permit revenue by 3.39% in fiscal
year 2008.
5. Intergovernmental Revenues are projected
to be lower than the year end estimate in
FY07. Among the intergovernmental
revenues the City anticipates receiving are
reimbursement from TAMU for staffing Fire
Station #2, 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 revenues are
projected to be $921,018 in FY08. This is a
12.14% decrease from the FY07 budgeted
amount.
7. Other Service Charges include
miscellaneous charges and fees from various
departments within the general fund,
including Development Services, Police,
Fire and Municipal Court. These revenues
are projected to be $1,906,671 in FY08.
8. Fines, Forfeits, and Penalties are
principally ticket and court fines from
Municipal Court. These fines are generated
primarily through traffic citations. Fines,
37
forfeits, and penalties are projected to be
$3,440,389 in FY08.
9. Investment earnings are projected to be
$613,959 in FY08, which is almost 40%
higher than the FY07 budgeted amount.
10. Miscellaneous Revenues include such items
as rents and royalties, various donations,
collection service fees, sale of abandoned
property, sale of fixed assets, etc. The FY08
Approved Budget is $539,676.
11. Return on Investment (ROI) transfers from
the enterprise funds are budgeted to be
$10,303,435 for FY08. This is a 14.14%
increase above the FY07 budget.
Net Expenditures for FY08 are projected to be
$50,531,121 or 8.97% above the FY07 revised
budget. This increase is a result of approved
service level adjustments (SLAs) that will allow
the City to continue providing reliable core
services. These SLAs were discussed in detail in
the executive summary.
A total of 634 positions are included in the
appproved General Fund budget. This is an
increase of 20.50 positions over the FY07 base
budget. A full listing of personnel can be found
in appendix C. The additional positions in the
FY08 budget include:
2.0 Police Communications Operators
7.0 Fire Fighters
1.0 Senior Assistant Attorney
1.0 Capital Projects Officer
1.0 Broadcast Media Specialist
0.5 Heritage Program Assistant
0.5 Temp/Seasonal City Manager Intern
0.5 Staff Assistant
2.0 Parks Crew Leaders
1.0 Forestry / Horticulture Groundsworker
2.0 Parks Groundsworkers
1.0 Irrigation Specialist
1.0 Parks Secretary
38
City of College Station
General Fund
Fund Summary
11/26/2007 13:38
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance 9,431,200$ 9,285,077$ 9,285,077$ 9,405,963$ 9,405,963$
REVENUES:
Ad Valorem Tax 6,864,957$ 7,642,000$ 7,753,500$ 8,767,500$ 8,767,500$ 14.73%
Sales Tax 16,748,283 17,509,000 18,004,400 18,724,576 18,724,576 6.94%
Mixed Drink & Franchise 2,463,102 2,368,000 2,208,395 2,230,479 2,230,479 -5.81%
Licenses & Permits 945,593 1,198,424 1,124,392 1,158,124 1,158,124 -3.36%
Intergovernmental 609,244 216,152 625,615 283,484 283,484 31.15%
Parks & Recreation 776,655 1,048,242 811,328 921,018 921,018 -12.14%
Other Charges for Services 1,633,012 1,515,366 1,868,714 1,906,671 1,906,671 25.82%
Fines, Forfeits & Penalties 3,285,907 3,405,000 3,308,066 3,440,389 3,440,389 1.04%
Investment Earnings 456,637 442,000 596,077 613,959 613,959 38.90%
Miscellaneous 691,025 476,235 574,717 539,676 539,676 13.32%
Return on Investment 7,693,000 9,027,120 9,027,120 10,303,435 10,303,435 14.14%
TOTAL REVENUES 42,167,415$ 44,847,539$ 45,902,324$ 48,889,311$ 48,889,311$ 9.01%
TOTAL FUNDS AVAILABLE 51,598,615$ 54,132,616$ 55,187,401$ 58,295,274$ 58,295,274$ 7.69%
EXPENDITURES:
Police Department 11,623,485$ 12,803,507$ 12,777,650$ 12,424,165$ 12,936,436$ 1.04%
Fire Department 8,501,221 9,598,289 9,502,282 9,748,351 10,671,063 11.18%
Public Works Department 7,502,688 8,017,349 7,903,087 7,085,373 7,541,210 -5.94%
CIP Department - - - 561,801 738,769 N/A
Parks & Recreation Department 7,589,719 8,389,323 8,096,568 8,328,019 9,056,073 7.95%
Public Library 910,203 950,604 951,404 965,279 994,954 4.67%
Planning & Development Services 1,894,559 2,400,387 2,076,039 2,080,300 2,632,244 9.66%
Information Technology 2,678,156 3,544,489 3,268,973 3,105,385 3,284,938 -7.32%
Fiscal Services 3,019,563 3,327,576 3,063,334 3,379,294 3,431,261 3.12%
General Government 4,052,995 4,235,484 4,171,845 4,038,144 4,506,091 6.39%
Approved Pay Plan - - - 672,846 - N/A
Total Operating Expenditures 47,772,589$ 53,267,008$ 51,811,182$ 52,388,957$ 55,793,039$ 4.74%
General & Administrative Transfers (6,082,124)$ (7,172,144)$ (6,692,550)$ (6,349,375)$ (6,897,305)$ -3.83%
Public Agency Funding 467,094$ 405,255$ 405,255$ 516,842$ 681,842$ 68.25%
Other/Other Transfers Out 155,979 132,551 132,551 488,000 643,000 385.10%
Contingency - 128,860 125,000 635,000 433,784 236.63%
Total Other Financing Sources (Uses)623,073$ 666,666$ 662,806$ 1,639,842$ 1,758,626$ 163.79%
TOTAL EXPENDITURES 42,313,538$ 46,761,530$ 45,781,438$ 47,679,424$ 50,654,360$ 8.32%
Increase (Decrease) In Fund Balance (146,123) (1,913,991) 120,886 1,209,887 (1,765,049)
Ending Fund Balance 9,285,077$ 7,371,086$ 9,405,963$ 10,615,850$ 7,640,914$
39
City of College Station
General Fund Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget From
DEPARTMENT FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Police 11,623,485$ 12,803,507$ 12,777,650$ 12,424,165$ 12,936,436$ 1.04%
Fire 8,501,228 9,598,289 9,502,282 9,748,351 10,671,063 11.18%
Public Works 7,502,685 8,017,349 7,903,087 7,085,373 7,541,210 -5.94%
CIP - - - 561,801 738,769 N/A
Parks and Recreation 7,543,059 8,394,323 8,096,568 8,328,019 9,056,073 7.88%
Library 910,203 950,604 951,468 965,279 994,954 4.67%
Planning and Development Services 1,894,564 2,400,387 2,076,039 2,080,300 2,632,244 9.66%
Information Technology 2,678,153 3,544,489 3,268,973 3,105,385 3,284,938 -7.32%
Fiscal Services 3,019,555 3,327,576 3,063,334 3,379,294 3,431,261 3.12%
General Government 3,897,712 4,235,484 4,171,845 4,038,144 4,506,091 6.39%
GENERAL FUND TOTAL 47,570,644$ 53,272,008$ 51,811,246$ 51,716,111$ 55,793,039$ 4.73%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget From
CATEGORY FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 33,232,691$ 36,703,391$ 36,010,775$ 37,111,027$ 39,076,651$ 6.47%
Supplies 2,405,662 2,679,639 2,480,638 2,244,026 2,518,357 -6.02%
Maintenance 3,373,454 4,078,281 4,030,014 4,086,301 4,234,963 3.84%
Purchased Services 8,038,590 8,992,522 8,588,432 8,117,140 9,699,915 7.87%
Capital Outlay 520,247 818,175 701,387 157,617 263,153 -67.84%
GENERAL FUND TOTAL 47,570,644$ 53,272,008$ 51,811,246$ 51,716,111$ 55,793,039$ 4.73%
PERSONNEL SUMMARY BY DEPARTMENT
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget From
DEPARTMENT FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Police 148.50 158.50 164.50 164.50 166.50 1.22%
Fire 105.00 110.00 116.00 116.00 123.00 6.03%
Public Works 70.00 71.00 72.00 62.00 62.00 -13.89%
CIP - - - 10.00 11.00 N/A
Parks and Recreation 116.50 118.50 124.50 124.50 131.50 5.62%
Library - - - - - N/A
Planning and Development Services 29.50 29.50 28.50 28.50 28.50 0.00%
Information Technology 22.50 23.50 28.25 26.25 26.25 -7.08%
Fiscal Services 44.50 46.00 43.50 43.25 43.25 -0.57%
General Government 40.75 42.25 42.00 38.50 42.00 0.00%
GENERAL FUND TOTAL 577.25 599.25 619.25 613.50 634.00 2.38%
40
General Fund Sources
General Fund Uses
Investment Earnings: 1%
Mixed Drink &
Franchise: 5%
Intergovernmental: 1%
Licenses & Permits: 2%
Miscellaneous: 2%
Fines, Forfeits &
Penalties: 8%
Sales Tax:
39%
Parks & Recreation: 2%
Other Charges for
Services: 4%
Return on Investment:
19%
Ad Valorem Tax:
17%
Information Technology
5.71%
Public Works
Department
13.10%
CIP Department
1.28%
Parks & Recreation
Department
15.74%
Planning &
Development
5.69%
Other/Other Transfers
Out
1.12%
Public Agency Funding
1.18%
General Government
7.83%
Public Library
1.73%
Fiscal Services
5.96%
Police Department
22.48%
Fire Department
18.54%
Contingency
0.75%
41
POLICE DEPARTMENT
City Manager
Assistant City
Manager
Police Chief
Internal Affairs
Accreditation/research & planning
Staff Services
Services Bureau Commander Operations Bureau Commander
Special
Services
Information
Services
Recruiting
and Training
Technical
Coordinator
Communications
Public Safety
Communications
Holding Facility
Community
Relations
Fleet
Maintenance
School Service
Noise
Abatement
Animal Control
Central
Records
Intake
Evidence
Crime Analysis
Uniformed
Patrol
Crossing
Guards
Criminal
Investigations
Investigations
Special Investigations
Unit (SIU)
Forensics
Victim
Advocate
Special Weapons
and Tactics
(SWAT)
Hostage
Negotiations (hnt) Bomb
Technicians
Traffic
Special Operations
42
City of College Station
Police
Department Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 TO FY08
Police Administration 853,353$ 818,022$ 838,326$ 811,960$ 828,179$ 1.24%
Uniform Patrol 4,777,535 5,328,986 5,282,914 5,351,322 5,508,970 3.38%
Criminal Investigation 1,421,721 1,518,409 1,542,014 1,538,013 1,598,941 5.30%
Recruiting and Training 401,857 443,489 465,072 432,954 441,553 -0.44%
Quartermaster Division 1,551,655 1,881,671 1,843,002 1,527,701 1,641,126 -12.78%
Communication / Jail 1,327,333 1,432,386 1,425,087 1,423,326 1,539,372 7.47%
Special Services 899,331 985,846 995,873 958,277 982,494 -0.34%
Information Services 390,700 394,698 385,362 380,612 395,801 0.28%
DEPARTMENT TOTAL 11,623,485$ 12,803,507$ 12,777,650$ 12,424,165$ 12,936,436$ 1.04%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 TO FY08
Salaries & Benefits 9,587,825$ 10,252,386$ 10,279,002$ 10,457,887$ $10,847,351 5.80%
Supplies 441,589 419,761 405,713 334,179 $342,029 -18.52%
Maintenance 403,962 425,476 425,739 421,557 $421,557 -0.92%
Purchased Services 1,135,162 1,366,105 1,345,429 1,210,542 $1,313,763 -3.83%
Capital Outlay 54,947 339,779 321,767 0 $11,736 -96.55%
DEPARTMENT TOTAL 11,623,485$ 12,803,507$ 12,777,650$ 12,424,165$ $12,936,436 1.04%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 TO FY08
Police Administration 9.00 9.00 9.00 9.00 9.00 0.00%
Uniform Patrol 67.50 74.00 81.50 81.50 81.50 0.00%
Criminal Investigation 19.00 18.00 19.00 19.00 19.00 0.00%
Recruiting and Training 4.00 4.00 4.00 4.00 4.00 0.00%
Quartermaster Division 1.00 1.00 1.00 1.00 1.00 0.00%
Communication / Jail 29.00 29.00 29.00 29.00 31.00 6.90%
Special Services 11.00 14.50 13.00 13.00 13.00 0.00%
Information Services 8.00 9.00 8.00 8.00 8.00 0.00%
DEPARTMENT TOTAL 148.50 158.50 164.50 164.50 166.50 1.22%
Service Level Adjustments
Communications/Jail: 2 Communications Operator positions 85,097$
Quartermaster: Replacement of Mobile Video Camera Systems 98,550
Quartermaster: Data Backup Solution for AFIX, PictureLink and Voice Recording 14,100
Information Services: Refrigerated Storage Locker 5,931
Police SLA TOTAL 203,678$
43
POLICE DEPARTMENT
ADMINISTRATION
Description & Budget Explanation
The Administration Division is responsible for the administrative support of all divisions in the Police
Department.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $872,905 $853,353 $838,326 $828,179
Position Summary 9999
Program Name: Administration
Service Level: To ensure that Departmental programs and activities are in line with the
department mission statement and accomplished within budgetary limitations.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Complaints are investigated
within 30 days of assignment. 88% 85% 93% 90%
Efficiency
- The Department stays within
budget overall. 102% 100% 100% 100%
Output
- Percent chapters of policy
reviewed annually per CALEA. 100% 100% 100% 100%
44
POLICE DEPARTMENT
UNIFORM PATROL
Description & Budget Explanation:
The Uniform Patrol Division is responsible for providing police patrol and traffic enforcement duties.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $4,606,894 $4,777,535 $5,282,914 $5,508,970
Position Summary 67.5 74 81.5 81.5
Program Name: Uniform Patrol
Service Level: Provide timely initial police services on a 24 hour basis incorporating a community
policing philosophy with an emphasis on problem solving.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of time Patrol Officers' time that is
Proactive 27% 22% 17% 40%
Reactive 73% 78% 83% 60%
Efficiency
- Average response time on high
priority calls. 6:09 mins 6:15 6:45 6:00
- Average response time on low
priority calls. 6:25 mins 8:17 10:25 15:00
- Percentage of total accidents
that are alcohol related. 2% 2% 3% 2%
Output
- No. of high priority calls handled 4,168 4,420 4,700 4,800
- No. of low priority calls handled 42,323 40,999 45,000 46,000
- Total number of calls handled 57,605 60,159 61,000 63,000
- No. of DWI arrests 212 331 340 320
- No. of DUI arrests 93 82 100 100
- No. of problems addressed 34 53 95 100
- No. of problems resolved 21 32 40 40
Program Name: Special Enforcement Section
Service Level: Provide traffic safety services.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- No. of injuries at high accidents locations. 329 276 380 375
Output
- No. of enforcement actions for
high accident locations. 3,621 582 650 700
- No. of directed traffic patrols
performed. 253 297 290 300
45
POLICE DEPARTMENT
CRIMINAL INVESTIGATION
Description & Budget Explanation:
The Criminal Investigation Division is responsible for the investigation of serious criminal offenses within the City of
College Station.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,399,223 $1,421,721 $1,542,014 $1,598,941
Position Summary 19 19 19 19
Program Name: Criminal Investigations
Service Level:To provide effective and efficient investigation of serious criminal offenses within a reasonable
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- 75% 75% 75% 75%
- 73% 75% 75% 75%
- 34% 28% 30% 30%
- Percent drug and vice complaints receiving timely
and effective follow-up investigation: N/A 50% 50% 50%
-
47% 45% 45% 75%
-
100% 100% 100% 100%
-15,781 16,500 16,500 16,800
- 2,307 2,368 2,368 2,500
- 1,663 1,778 1,778 1,800
- 559 490 500 550
amount of time.
Percent satisfied on customer survey:
Percent cleared on follow-up cases:
Efficiency
To provide critical event counseling and advocacy to crime victims a
To review all offense and arrest reports for thoroughness and accurac
Percent cleared cases that are cleared by arrest:
of within 60 days:
Number of cases assigned:
Percent of assigned cases disposed
Number of cases cleared:
Number of cases cleared by arrest:
Output
Percent of serious crime victims who receive
personal contact from Crime Victims' Advocate:
Number of cases reviewed:
46
POLICE DEPARTMENT
RECRUITING AND TRAINING
Description & Budget Explanation:
The Recruiting and Training Division recruits, selects and trains sworn and civilian employees.
Additionally, the Division provides continuing training to employees.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $356,498 $401,858 $465,072 $441,553
Position Summary 4444
Program Name: Recruiting & Training
Service Level: To provide continuing education and training for the enhancement of the
professional skills of employees.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage of sworn employees
that receive an average of 80
hours of in-house training each. 100% 99% 100% 100%
- Maintain a minimum 95% of authorized 99% 94% 95% 95%
strength for sworn personnel
- Percentage of civilian employees N/A 100% 100% 100%
that receive an average of 20
hours of in-house training each.
Efficiency
- Average number of training hours provided
per employee, including part-time
employees and FTO Program. 171 184 184 184
- Average number of training hours provided N/A 194 207 207
per civilian employee, including part-time
employees and FTO Programs.
Output
- No. of in-house training hours 15,641 26,993 27,728 27,728
- No. of applicants processed 972 735 500 500
- No. of recruiting trips 20 17 20 20
- No. of outside training hours 8,523 10,404 10,000 10,000
47
POLICE DEPARTMENT
QUARTERMASTER
Description & Budget Explanation:
The Quartermaster Division is responsible for maintenance, equipment, and supplies purchased for
the Police Department. The duties include the ordering and dispersal of supply and equipment
items for use by all Department employees, and coordinating repairs for all the Department's
facility and equipment needs.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,029,538 $1,551,655 $1,843,002 $1,641,126
Position Summary 1111
Program Name: Quartermaster
Service Level: Provide equipment, supplies and maintenance for the Department.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- % satisfied on employee survey. 97% 98% 96% 95%
Efficiency
- % of Supply requests filled within
5 working days. 98% 99% 99% 95%
Output
- No. of supply requests filled
within 5 working days. 996 1053 850 950
48
POLICE DEPARTMENT
COMMUNICATIONS/JAIL
Description & Budget Explanation:
The Communications/Jail Division is responsible for police communications and dispatch, provides
safe and secure detention operations, and provides report taking capabilities for low priority calls.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,298,575 $1,327,333 $1,425,087 $1,539,372
Position Summary 29 29 29 31
Program Name: Public Safety Communications
Service Level: Processing of Police, Fire, and EMS calls for service.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- % satisfied on Citizen Survey. * 92% 90% 90%
Efficiency
- Percent of priority 1 police calls
dispatched within 3 minutes. 99% 98% 96% 95%
- Percent of priority 1 fire calls
dispatched within 1 minute. 96% 96% 96% 95%
Output
- Phone calls processed monthly. **26,576 23,448 **23,080 23,500
- Phone calls processed monthly
(8am-5pm). **11,905 12,260 **12,000 12,220
- 911 phone calls monthly 1,378 1,485 1,486 1,500
- Total police incidents monthly. 9,463 9,792 10,199 10,600
- Total fire incidents monthly. 419 450 489 525
**Numbers were estimates due to equipment failure
Program Name: Jail
Service Level: Processing of prisoners allowing patrol officers to reduce transport and processing.
time of prisoners; keeping an officer in service by taking low priority calls for
service over the phone or in person.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Length of time to process arrestees. 30 mins. 30 mins N/A N/A
- Length of time jailers are dedicated to jail operations N/A 75% 95% 95%
- Length of time jailers are dedicated to dispatch N/A 25% 5% 5%
Efficiency
- Percent of priority 4 calls handled
by Division. 5% 6% 5% 5%
Output
- No. of meals served 1,047 2,044 3,360 3,500
- Average number of hours detainees held N/A 9 10 10
- No. of reports taken by Division monthly. 116 135 130 130
- No. of prisoners processed monthly. 513 496 530 550
49
POLICE DEPARTMENT
SPECIAL SERVICES
Description & Budget Explanation:
The Special Services Division is responsible for coordination of the Tech-Prep Criminal Justice
Program at A&M Consolidated High and both Middle Schools. The Division is also responsible for a number of
programs that involve the community and the public school system, in crime prevention and safety education
for our children. Additionally, the Division is responsible for animal control services in the City.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $782,079 $899,331 $995,873 $982,494
Position Summary 11 14.5 13 13
Program Name: Tech-Prep Criminal Justice Program
Service Level: Coordinate the Tech-Prep Criminal Justice Program at A&M Consolidated High and Middle
Schools while establishing positive relationships with students, faculty, staff and
mentoring At-Risk Students.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Annual faculty and staff survey approval
rate. 98% 100% 95% 95%
Efficiency
- Percentage of students enrolled receiving
a passing (70%) grade. 95% 97% 95% 95%
Output
- No. of students in Tech-Prep Criminal
Justice Courses. 240 326 307 325
- No. of at-risk students helped with
mentoring sessions. 891 876 800 800
50
Program Name: Drug Resistance Education (DARE)
Service Level: To provide a quality D.A.R.E. program to students in selected grades in the
CSISD system, for the purpose of educating students of the consequences of
substance use and abuse.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Annual faculty and staff survey approval
rate. 98% 97% 95% 95%
Efficiency
- Percentage of students in 5th grade
D.A.R.E. program that scored at least 70%
on final written exam. 100% 90% 86% 90%
Output
- No. of students taught in the 5th Grade
curriculum. 604 655 621 650
Program Name : Animal Control
Service Level: To provide adequate and professional animal control services to the citizens and
visitors to the City of College Station.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of citizens satisfied with service N/A * 84% 75% 75%
Efficiency
- Percent of on-duty, animal calls responded
to within 15 minutes. 72% 70% 75% 75%
Output
- Calls for service per year 5,608 5,398 5,500 5,500
- No. of animals handled per year 1,944 1,630 1,900 2,000
51
POLICE DEPARTMENT
INFORMATION SERVICES
Description & Budget Services
The Information Services Division is responsible for processing and maintaining police records and
evidence.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $356,786 $390,700 $385,362 $395,801
Position Summary 8988
Program Name: Information Services
Service Level: Process and maintain accurate police records and evidence and provide for the
effective and efficient retrieval, distribution, and storage of departmental records
and evidence so that information requested by other divisions of the department,
prosecutors, and the citizens is readily available.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfied on annual customer
survey. * 92% 90% 90%
- Percent of time that all incoming records/
evidence are processed correctly. 99% 99% 99% 99%
Efficiency
- Percent of time reports and supplements
received by 9 a.m. are processed by 3 p.m. 84% 85% 85% 85%
- Percent of time all citations are processed
by 5 p.m. the day following the citation. 84% 85% 85% 85%
-
Output
- No. of reports processed annually. 14,451 14,862 14,624 15,063
- No. of Record Technicians used to process
reports.3333
- No of citations processed annually. 35,962 34,133 34,194 34,296
- No. of Record Technicians used to process
citations.1111
- No. of evidence/property items processed
annually. 8,415 8,460 9,666 10,342
52
FIRE DEPARTMENT
CITY MANAGER
FIRE CHIEF
RESEARCH & PLANNING
PUBLIC INFORMATION
ADMINISTRATIVE
ASSISTANT
FIRE
MARSHAL
FIRE
PREVENTION
CODE
ENFORCEMENT
PARKING
OPERATIONS
ASSISTANT
CITY MANAGER
ASSISTANT FIRE CHIEF EMERGENCY
MANAGEMENT
TRAINING
COORDINATOR
QUARTERMASTER
‘A’ SHIFT
‘B’ SHIFT
‘C’ SHIFT
53
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Fire Administration 443,586$ 434,938$ 445,675$ 444,374$ 465,371$ 7.00%
Emergency Management * - 309,436 293,853 194,425 256,050 -17.25%
Fire Suppression 4,937,492 5,594,227 5,521,056 5,691,029 6,460,904 15.49%
Fire Prevention 777,484 825,231 824,713 859,635 878,097 6.41%
Emergency Medical Services 2,342,666 2,434,457 2,416,985 2,558,888 2,610,641 7.24%
DEPARTMENT TOTAL 8,501,228$ 9,598,289$ 9,502,282$ 9,748,351$ 10,671,063$ 11.18%
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 7,114,716$ 7,761,190$ 7,836,452$ 8,001,578$ 8,617,837$ 11.04%
Supplies 417,381 663,144 518,891 393,407 498,142 -24.88%
Maintenance 286,553 276,430 277,830 303,460 374,410 35.44%
Purchased Services 682,578 842,022 816,693 1,049,906 1,180,674 40.22%
Capital Outlay - 55,503 52,416 - - -100.00%
DEPARTMENT TOTAL 8,501,228$ 9,598,289$ 9,502,282$ 9,748,351$ 10,671,063$ 11.18%
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Fire Administration 5.00 5.00 5.00 5.00 5.00 0.00%
Emergency Management* - - 3.00 3.00 3.00 0.00%
Fire Suppression 59.00 64.00 67.00 67.00 74.00 10.45%
Fire Prevention 10.00 10.00 10.00 10.00 10.00 0.00%
Emergency Medical Services 31.00 31.00 31.00 31.00 31.00 0.00%
DEPARTMENT TOTAL 105.00 110.00 116.00 116.00 123.00 6.03%
Service Level Adjustments
Administration: Nat'l Accreditation: Suppression, EMS & Eme 12,900$
Emergency Management: Community Emergency Operations Center 58,268
Suppression: Truck Company Staffing - Year 3 of 3 (7 positi 519,012
Suppression: Firefighter Wellness Program 40,000
Suppression: Fire Station Building Maintenance 70,950
Fire SLA TOTAL 701,130$
* Emergency Management moved from the General Government Department to the Fire Department in FY07.
PERSONNEL BY DIVISION
City of College Station
Fire
Department Summary
EXPENDITURE BY DIVISION
EXPENDITURES BY CLASSIFICATION
54
FIRE DEPARTMENT
ADMINISTRATION
Description & Budget Explanation:
The Administration Division is responsible for the administrative oversight and administrative support
of all divisions and operating units within the Fire Department.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $484,776 $443,586 $445,675 $465,371
Position Summary 5555
Program Name: Administration
Service Level: Provide comprehensive planning, operational oversight, and budget preparation
and monitoring for all divisions and functions within the Fire Department.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Ensure other divisions within the Fire
Department meet their performance measures. 95% 100% 100% 100%
Efficiency
- The department operates within Approved
budget. 95% 100% 100% 100%
Output
- Percent of policies reviewed/revised
annually. 100% 100% 100% 100%
- 1/4 shift meetings conducted. 100% 100% 100% 100%
- 1/4 news letters sent to all employees. 100% 100% 0% 0%
55
FIRE DEPARTMENT
EMERGENCY MANAGEMENT
Description & Budget Explanation:
The Office of Emergency Management is responsible for protecting the city from all hazards
through coordinating emergency and/or disaster training, mitigation, preparedness,
planning, response and recovery.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $147,090 $155,274 $293,853 $256,050
Position Summary 12.533
Program Name: Emergency Management and Homeland Security
Service Level:Coordinate emergency and/or disaster training, mitigation, preparedness,
planning, response and recovery for the city for all hazards.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Compliance with State and Federal requirements
100% 100% 100% 100%
Efficiency
- Per capita direct operating expense** 1.60 $1.85 $3.48 $2.22
Output
- Conduct EOC training activities annually 4461
- City participation in annual Interjurisdictional exerc 2111
Participate in quarterly LEPC meetings.4444
- Review and/or Update of emergency plans
annually. 100% 100% 100% 100%
- Participate in monthly meetings with the
Interjurisdictional EM Team. 12 12 12 12
- Conduct Public Education or Training
activities. 9 12 15 4
- Conduct annual Emergency Management
Academy.1110
- Request and coordinate DEM training courses for
city personnel*. 176640
- No. of personnel participating in training 933 752 1833 40
**Annual emergency management budget divided by current city population figure.
Includes grant generated funds.
56
FIRE DEPARTMENT
FIRE SUPPRESSION
Description & Budget Explanation:
The Fire Suppression Division provides emergency response to fire, aircraft, EMS, rescue and hazardous
materials incidents. Training is another major portion of the Fire Operations function, this includes training
with neighboring agencies to allow a more integrated emergency response
to the community. Additionally, Fire Suppression assists Fire Prevention with the majority of public education
programs.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $4,466,772 $4,937,492 $5,521,056 $6,460,904
Position Summary 59 64 67 74
Program Name: Fire Department Suppression
Service Level: Provide prompt, effective, and efficient response and mitigation for fire, rescue,
and Haz-Mat emergencies.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of response time, which consists of
dispatch to first arriving unit on scene
(Response time consist of dispatch time*,
turnout time, and drive time)
>6 30% 33% 30% 30%
<6 65% 65% 65% 65%
<5 46% 44% 45% 45%
<4 27% 27% 30% 30%
<3 10% 9% 8% 8%
- Percent of time fire damage is confined to
the room/structure of origin. 95% 96% 96% 96%
- Percent of time a stop loss*** on Haz-Mat
incidents are achieved within 1 hour of on
scene time. 98% 98% 98% 98%
Output
- Total number of unit responses. 2,987 3,292 3,621
- Total number of incidents. 1,792 1,743 1,890 2,079
*Dispatch time is tracked in Police Department's Communication Service Level
***Stop loss is the point in time in which the spread of a material has been contained
****Response times have been negatively influenced by two major factors (1)The Spreading
population base is further from our stations (2)Problems with the MDT automated status system
57
Service Level: Provide non emergency services to enhance the survivability of citizens, visitors and
emergency response personnel in our community.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Output
- Total no. of station tours 118 135 150 150
- Total no. of station tour visitors 995 1,700 1,500 1,500
- Staff hours committed to station tours 285 600 500 500
- Total no. of public education appearances 124 180 150 150
- Staff hours committed to public education
appearances 1,425 1,500 2,000 2,000
- Staff hours committed to reviewing SOP'S / SOG'S 824 900 1,000 1,000
- Total no. of EMS riders 175 130 175 175
- Staff hours committed to EMS riders. 3,864 3,000 2,400 2,400
Program Name: Training
Service Level: Coordinate training, testing, and support necessary to provide prompt, effective
and efficient response and mitigation for fire, rescue and Haz-Mat emergencies.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Required/actual continuing education hours:
Fire 1880/2976 1960/ 7635 2040 / 9532 2040 / 2040
ARFF (Aircraft Rescue Fire Fighting) 120/638 120/ 539 120 / 452 120 / 120
Haz-Mat (Hazardous Materials) 270/648 270/ 1051 216 / 600 216 / 216
- No. of required/actual certifications
maintained. 185/290 215/ 304 215 / 304 218 / 311
- No. of joint training hours with outside agencies 160 180 160 0
Output
- No. of TXFIRS reports generated by CSFD* 5,001 5,365 5,818 6,399
- No. of total fire training hours 4,262 9,225 10,644 2,376
*TXFIRS reports now generated on every response
58
FIRE DEPARTMENT
FIRE PREVENTION/COMMUNITY ENHANCEMENT
Description & Budget Explanation:
The Fire Prevention/Community Enhancement Division does a number of things related to safety to
prevent fires as well as investigative services to determine the cause and origin of fires. Also
included in this function is the maintenance and enforcement of city ordinances relating to zoning,
sanitation, drainage, nuisance abatement and parking related violations. Fire Prevention is involved
in the development process through the inspection of new buildings to ensure compliance with the
fire code. Public safety and education programs are provided to the citizens of College Station.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $764,506 $777,484 $824,713 $878,097
Position Summary 10 10 10 10
Program Name: Fire Prevention
Service Level: Provide prompt and thorough system acceptance tests and conduct building
fire safety inspections to ensure code compliance.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of time acceptance tests are
conducted within 1 working day of requests. 98% 100% 98% 98%
- Percent of time new business final inspections
are held within one working day of requests. 100% 96% 100% 100%
Efficiency
- No. of inspections per month per officer. 48 61 40 40
- Per capita operating expenditures (for all Fire
Prevention/Code Enforcement activities).* $10.29 $9.25 $10.36 $10.12
Output
- Total # of new construction-and redevelopment sites. 684 774 600 600
- No. of systems tests conducted per year. 81 105 150 125
- No. of fire safety inspections of businesses. 1,138 828 800 800
- Major violation complaint to response time. 1 day 1 day 1day 1day
- Minor violation complaint to response time. 3 days 1 day 1day 3days
* Major violations are any problems that pose an immediate threat to life, property or the environment.
(Locked exits, sprinkler systems out of service, dumping of hazardous materials, unauthorized burning)
Service Level: Determine fire cause and origin of all fires responses and location by occupancy
of fire injuries/deaths.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of time fire cause and origin are
determined when an investigator is called 98% 98% 98% 98%
59
Service Level: Provide public safety education programs.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of class participants satisfied or
very satisfied with public safety education
programs. 98% 98% 98% 98%
- Percent of College Station Citizens receiving
public safety education programs 18% 14% 17% 11%
Output
- No. of participants in fire safety classes. 12,802 11,276 12,500 9,000
- No. of fire safety/code compliance classes. 298 236 280 240
Program Name: Community Enhancement (Code Enforcement)
Service Level: Ensure a healthy and safe community through the timely, proactive, and reactive
enforcement of property standards, codes and ordinances.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of staff time spent on proactive code
enforcement. 97% 96% 97% 96%
- Percent of cases resolved within 90 days. 99% 97% 98% 55%
- Percent of cases resolved by voluntary
compliance. 98% 99% 98% 80%
- % of cases requiring administrative action. 2% 1% 2% 20%
Efficiency
- No. of cases resolved per code employee. 1904 2009 1800 1500
Output
- Total no. of community enhancement cases. 7,016 7,384 7,400 7,400
- No. of premise* cases resolved. 7,616 6,116 7,400 6,500
- No. of proactive cases. 6,818 7,102 7,000 7,000
- No. of cases taking 90 days or more. 32 248 60 600
- 7,438 7,332 7,300 1,460
- No. of cases requiring administrative action. 16,323 52 36 1,460
- No. of Weeds & Grass cases. 1,414 1,331 800 800
- No. of Open storage cases. 668 485 600 600
- No. of sanitation related cases. 3,263 2,353 1,400 1,400
- No. of Junk/abandoned vehicle cases. 160 88 110 110
- No. of landscape and land-use zoning cases. 138 93 80 80
- No. of signs-handbills zoning cases. 2,497 2,018 500 500
- No. of PITY (parking in the yard) cases. 10 124 200 200
- No. of other code enforcement cases. 8,183 21,461 1,500 1,500
- No. of Code Cases Referred by PD or Dev SVS. 131 22 150 150
- No. of Joint cases with PD or Dev SVS. 131 20 30 25
- Patrol fire lanes (days per week).6666
- No. of parking citations per year. 11,900 8,452 6,000 6,000
-
*Premise cases are nuisance issues like weeds and grass, junk vehicles, and litter. They also include zoning,
sanitation and drainage ordinances. ** New
No. of cases resolved by voluntary compliance.
60
FIRE DEPARTMENT
EMERGENCY MEDICAL SERVICE
Description & Budget Explanation:
The Emergency Medical Service division provides emergency response to medically related
emergency calls for assistance in College Station and South Brazos County. Automatic and mutual aid
agreements with neighboring entities allow more integrated EMS response to the community.
Training and quality assurance are also a major function of the division.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $2,315,777 $2,342,666 $2,416,985 $2,610,641
Position Summary 31 31 31 31
Program Name: Emergency Medical Services
Service Level: Provide timely response, prompt patient assessment, quality treatment, and
transport.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of ALS response time, which consists
of dispatch to first arriving unit on scene
(Response time consist of dispatch time*,
turnout time, and drive time)
>6 30% 31% 28% 28%
<6 70% 69% 70% 70%
<5 56% 53% 54% 54%
<4 30% 31% 31% 31%
<3 3% 4% 4% 4%
- Percent of time patient's condition remained
the same or improved during transport. 98% 96% 96% 69%
Output
- No. of ALS/BLS responses.** 2397/3357 952/ 1314 1610 / 2484 1771 / 2732
- Total no. of unit responses. 4,930 5,276 5,522 6,075
- Total no. of incidents. 3,241 3,048 3,686 4,054
*Dispatch time is tracked in Police Department's Communication Service Level.
**Advanced life support (ALS) treatment including the administration of medications,
defibrillation/cardio version (electric shocks to the heart), intravenous (IV) fluid therapy, advanced airway
management, such as intubation, and blood pressure control with MAST (military anti-shock trousers).
Basic life support (BLS) treatment including CPR, splitting, bandaging, spinal immobilization, and oxygen
therapy.
61
Service Level: Coordinate training, medical direction, and support necessary to provide timely
response, prompt patient assessment, quality treatment and transport.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Required/actual continuing education hours:
EMT-Basic 20/45 20/ 24 20 / 27 20 / 20
EMT-Intermediate 28/45 28/ 24 30 / 50 28 / 28
EMT-Paramedic 36/45 36/ 24 40 / 65 36 / 36
- Percent of EMS patient reports reviewed for
completeness, protocol compliance and
safety adherence. 29% 36% 38% 35%
- No. of required/actual certifications
maintained. 242 / 293 245/ 285 251 / 291 258 / 298
- No. of staff hours committed to protocol review 680 2,300 2,400 1,000
Output
- No. of EMS patient reports generated by
CSFD. 3,357 3,685 3,976 4,373
- No. of EMS training hours. 8,709 3,787 5,000 2,980
** This item will be undergoing a continuous improvement evaluation
62
PUBLIC WORKS
CITY MANAGER
DIRECTOR
ASST. DIRECTOR
PUBLIC WORKS
ASST.DIR.PUB.WRKS.
BVSWMA DIRECTOR
CITY ENGINEER
FACILITIES
MAINTENANCE
TRAFFIC SYSTEMS
STREET &
DRAINAGE
ADMINISTRATION
SANITATION
SUPERINTENDENT
FLEET
SUPERINTENDENT
LANDFILL
MANAGER
DEPUTY CITY
MANAGER
63
City of College Station
Public Works
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Public Works Administration* 409,826$ 665,105$ 723,995$ 467,165$ 487,974$ -26.63%
Facilities Maintenance 1,228,631 1,342,032 1,287,661 1,255,021 1,266,427 -5.63%
Streets Maintenance 2,984,520 2,940,701 2,891,223 2,766,454 3,128,398 6.38%
Drainage Maintenance 711,237 826,468 763,380 733,540 749,477 -9.32%
Traffic Signs and Markings 347,470 359,533 359,495 353,723 344,263 -4.25%
Engineering* 1,256,311 1,329,722 1,323,585 923,515 871,628 -34.45%
Traffic Signals 564,690 553,788 553,748 585,955 693,043 25.15%
DEPARTMENT TOTAL 7,502,685$ 8,017,349$ 7,903,087$ 7,085,373$ 7,541,210$ -5.94%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 3,569,015$ 4,039,860$ 4,005,703$ 3,575,516$ 3,648,202 -9.69%
Supplies 354,382 340,748 332,273 346,221 334,221 -1.92%
Maintenance 1,512,481 2,088,837 2,095,685 2,070,236 2,120,236 1.50%
Purchased Services 1,913,462 1,499,592 1,435,227 1,093,400 1,438,551 -4.07%
Capital Outlay 153,345 48,312 34,199 - - N/A
DEPARTMENT TOTAL 7,502,685$ 8,017,349$ 7,903,087$ 7,085,373$ 7,541,210$ -5.94%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Public Works Administration* 6.00 6.00 7.00 4.00 4.00 -42.86%
Facilities Maintenance 7.00 7.00 7.00 7.00 7.00 0.00%
Streets Maintenance 22.00 22.00 22.00 22.00 22.00 0.00%
Drainage Maintenance 10.00 11.00 11.00 11.00 11.00 0.00%
Traffic Signs and Markings 3.00 3.00 3.00 3.00 3.00 0.00%
Engineering* 17.00 17.00 17.00 10.00 10.00 -41.18%
Traffic Signals 5.00 5.00 5.00 5.00 5.00 0.00%
DEPARTMENT TOTAL 70.00 71.00 72.00 62.00 62.00 -13.89%
Service Level Adjustments
Traffic System Maintenance 50,000$
New Sign Installation Savings (12,000)
Quality Control Assurance Testing Savings (75,000)
System Re-timing 50,000
Street Rehabilitation 350,000
APWA Accreditation 11,151
Tree Trimmer Boom Mower Attachment 9,000
Public Works SLA TOTAL 383,151$
* Resources moved to CIP Department FY 08, $561,801, representing 10 FTE personnel, and related supplies, maintenance and purchased services
64
PUBLIC WORKS
ADMINISTRATION
Description & Budget Explanation:
The Administration Division serves as the primary customer contact point, and provides administrative support for
the nine divisions of the Public Works Department.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $495,784 $409,826 $723,995 $487,974
Position Summary 6674
Program Name: Administration
Service Level:Provide prompt and reliable service to our customers both internal and external.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent of internal customers satisfied on
customer survey. 95% 95% 95% 95%
Efficiency
-No. of output items per support staff. 3,000 4,800 5,000 5,000
Output
-No. of purchase requests submitted
annually. 1,400 1,750 1,800 1,800
-No. of work orders assigned annually. 9,000 12,000 13,000 13,000
-No. of quarterly reports annually.4444
65
PUBLIC WORKS
FACILITIES MAINTENANCE
Description & Budget Explanation:
The Facilities Maintenance Division is responsible for the maintenance of the City's office spaces and
buildings.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,086,098 $1,228,631 $1,287,661 $1,266,427
Position Summary 7777
Program Name: Facilities Maintenance
Service Level:Maintain clean, safe, and comfortable working environment for City employees,
customers, and citizens.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent satisfied on customer survey. 83% 83% 87% 87%
Efficiency
-Average response time to emergency
repairs. 1 Day 1 Day 1 Day 1 Day
-Ratio of emergency repair hours to
total of all maintenance hours. 2% 3% 4% 5%
-Work orders per employee. 320 300 375 390
-Total direct dollar cost/square foot of all
maintained facilities $2.75 $2.75 $2.75 $2.75
-Custodial cost per square foot. $1.20 $1.20 $1.20 $1.20
Output
-No. of Work orders annually. 2,292 1,750 2,250 2,300
-Total No. of labor hours to Work orders. 9,505 9,800 9,650 9,800
-Labor hrs to preventative maintenance. 1,544 1,600 1,925 1,950
-No of labor hrs to maintenance projects. 1,900 2,000 2,000 2,000
-No of labor hours to emergency repairs. 112 125 225 250
66
PUBLIC WORKS
STREET MAINTENANCE
Description & Budget Explanation:
This Division is responsible for the repair and maintenance of City streets and the annual residential
street rehabilitation program. The Streets Maintenance Division also provides barricades for special
events such as bonfire, football games, parades, etc. and emergencies such as flooding, fires, ice
storms and hazardous materials spills.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $2,228,839 $2,984,520 $2,891,223 $3,128,398
Position Summary 22 22 22 22
Program Name: Street Maintenance
Service Level: Provide regular maintenance and care of city streets.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of pavement greater than or
equal to level "C" 95% 95% 95% 95%
(random sample of pavement inventory)
- Percent of pavement greater than or
equal to level "B" 75% 75% 75% 75%
(random sample of pavement inventory)
Efficiency
- Cost per mile of overlay $24,347 $24,347 $35,000 $35,000
Output
- No. of lane miles of street seal coated 32 34 34 34
- No. of lane miles of street overlay 19 19 19 8
No. of potholes repaired N/A 24,000 24,000
No. of square feet of failure repairs N/A 180,000 180,000
No. of curb miles swept N/A 6,000 6,000
67
PUBLIC WORKS
DRAINAGE MAINTENANCE
Description & Budget Explanation:
The Drainage Maintenance Division is responsible for the care and maintenance of the drainage
ways throughout the City.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $555,112 $711,237 $763,380 $749,477
Position Summary 10 11 11 11
Program Name: Drainage Maintenance
Service Level: Provide a drainage maintenance program that keeps the storm carrying capacity of
the system adequate in College Station.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Cost per capita per year for flood damage to
structures (target not to exceed $2.00) $0 $0 $0 $0
- Right of way mowing program will maintain
vegetation in 100% compliance with the City's
weed ordinance. 100% 100% 100% 90%
Efficiency
- Cost per mile of right way mowing $121.30 $121.30 $121.30 $125.00
- Cost per mile of herbicide $0.45 $0.45 $0.45 $0.50
- Cost per mile of creek cleaning $50.00 $50.00 $50.00 $55.00
- Mow right of way on a 30 day cycle 30 days 30 days 30 days 35 days
Output
- No. of miles of right way mowing 162 5514 5514 5514
- No. of miles of herbicide 152 1074 1074 1074
- No. of miles of creek cleaned 19 1.4 1.4 1.5
68
PUBLIC WORKS
TRAFFIC SIGNS AND MARKINGS
Description & Budget Explanation:
This division is responsible for the installation and maintenance of traffic signs and pavement
markings.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $347,045 $347,470 $359,495 $344,263
Position Summary 3333
Program Name: Traffic Signs and Markings
Service Level: Maintain, repair, and install street signs and pavement markings to provide safe
and efficient movement of motorists, bicyclist, and pedestrian.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Missing stop sign replacement time 1 hr 1 hr 1 hr 1 hr
- Replacement time for all other regulatory
signs 72 hrs 72 hrs 72 hrs 72 hrs
Efficiency
- Cost per work order $198 $258 $225 $250
- No. of work orders per employee 583 449 550 530
Output
- Total No. of work orders per year 1283 1348 1650 1600
- No. of stop signs replaced 468 265 425 375
69
PUBLIC WORKS
ENGINEERING
Description & Budget Explanation:
Engineering is responsible for managing the capital improvement program and construction
inspection of the infrastructure of private development. This includes projects such as street
construction and rehabilitation, drainage projects, water and wastewater utilities, sidewalks and
bikeways, and public facilities.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,141,066 $1,256,311 $1,323,585 $871,628
Position Summary 17 17 17 10
Program Name: Engineering
Service Level: Provide for effective and efficient use of Capital Improvement Funds,
strategic issues; and management of department function.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of identified projects controlled by
Engineering under contract 95% 90% 87% 90%
- Percent of CIP budget controlled by
Engineering under contract 94% 94% 96% 94%
- Percent of budgeted capital projects designed
and constructed within budget 100% 100% 100% 100%
Efficiency
- Administrative cost per project $20,566 $20,475 $24,485 $26,938
Output
-No. of CIP projects planned. 56 61 54 50
70
PUBLIC WORKS
TRAFFIC SIGNALS
Description & Budget Explanation:
The Traffic Division is responsible for the repair and maintenance of traffic signals.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $594,671 $564,690 $553,748 $693,043
Position Summary 5555
Program Name: Traffic Signals
Service Level: Maintain and repair traffic signals and school warning devices to provide safe and
efficient movement of vehicles and pedestrians.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage of system available 100% 99.70% 100% 100%
Efficiency
- Cost per work order $200 $300 $300 $320
- Cost per intersection $4,500 $5,178 $5,000 $5,200
- Total system downtime per year
(5 hour power outage) 0 hrs 5 hrs 0 hr 0 hr
- Response time to after-hours calls 1 hr 1hr 1 hr 1 hr
Output
- No. of maintenance and repair work orders 1,615 1209 1,300 1,500
- No. of signal bulbs replaced 1,895 61 1,700 150
- No. of signal heads replaced & repaired 8 16 15 40
-No. of operation hours per year 525,600 525,600 525,600 525,600
71
CIP
CITY MANAGER
DIRECTOR
LAND AGENT CIP ENGINEERS
DEPUTY CITY
MANAGER
72
City of College Station
CIP
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
CIP* -$ -$ -$ 561,801$ 738,769$ N/A
DEPARTMENT TOTAL -$ -$ -$ 561,801$ 738,769$ N/A
EXPENDITURES BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits -$ -$ -$ 505,752$ $650,111 N/A
Supplies - - - 3,872 8,781 N/A
Maintenance - - - 6,706 6,706 N/A
Purchased Services - - - 45,471 73,171 N/A
Capital Outlay - - - - - N/A
DEPARTMENT TOTAL -$ -$ -$ 561,801$ 738,769$ N/A
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
CIP* - - - 10.00 11.00 N/A
DEPARTMENT TOTAL - - - 10.00 11.00 N/A
Service Level Adjustments
CIP: Capital Projects Officer 164,987$
CIP SLA TOTAL 164,987$
*Resources moved from Public Works Department in FY 08, $561,801
73
CIP
Land Agent
Service Level:To provide land, right of way and easement acquisition services for CIP projects.
To provide sound advice to management concerning real property.
Performance Measures: FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
-Complete right of way projects within 80% 60% 100% 100%
18 months of request and authorization.
-Acquire single-parcel land assignments (i.e. park land) 80% 44% 100% 100%
within 12 months of request and authorization.
-Complete consultant assignments (i.e. valuation, 100% 100% 100% 100%
special projects) within the requested time frame.
Efficiency
-Avg. time to complete right of way projects. 24 months 19 months 18 months 18 months
-Avg. time to complete single-parcel land assignments. 18 months 15 months 12 months 10 months
-Net dollars saved using land acquisition staff $60,000 $80,000 $180,000 $200,000
in lieu of consultant right of way acquisition providers.
Input
-No. of right of way projects. 8 7 9 10
No. of individual right of way parcels. * 51 130 180
- No. of single-parcel assignments. 8 10 8 10
- Number of consultant assignments. 5 5 10 15
Output
- No. of right of way projects closed or cancelled. 8 5 6 8
No. of individual ROW parcels closed or cancelled. * 29 50 90
- No. of single-parcel assignments closed. 6 10 8 10
-No. of consultant assignments completed. 5 8 10 15
74
ADMINISTRATION
ASSISTANT
DIRECTOR
DIRECTOR
CITY MANAGERASSISTANT CITY
MANAGER
SENIOR SERVICES
ATHLETICS
PROGRAMS &
SPECIAL EVENTS
CONCESSIONS
H/M PROGRAMS
RECREATION
CONFERENCE
CENTER
AQUATICS
LINCOLN
CENTER
SPECIAL
FACILITIES
WEST
DISTRICT
EAST
DISTRICT
SOUTH
DISTRICT
PARKS
OPERATIONS
FORESTRY
FORESTRY
CEMETERY
INSTRUCTION
YOUTH
RECREATION
CITY MANAGER
LIBRARY
PARKS AND RECREATION
75
City of College Station
Parks and Recreation
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Administration 685,250$ 786,445$ 740,864$ 789,491$ 863,373$ 9.78%
Recreation 1,390,319 1,808,134 1,724,811 1,842,572 1,903,916 5.30%
Special Facilities 2,060,242 2,099,753 2,111,227 2,099,897 2,139,481 1.89%
Parks Operations 2,384,041 2,592,714 2,434,293 2,485,421 2,553,280 -1.52%
Forestry 1,023,207 1,107,277 1,085,373 1,110,638 1,596,023 44.14%
DEPARTMENT TOTAL 7,543,059$ 8,394,323$ 8,096,568$ 8,328,019$ 9,056,073$ 7.88%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 4,668,998$ 5,178,609$ 4,990,774$ 5,210,303$ 5,532,693$ 6.84%
Supplies 603,529 656,154 652,212 643,587 683,714 4.20%
Maintenance 408,690 425,933 403,525 405,503 433,215 1.71%
Purchased Services 1,722,869 2,071,604 1,995,672 2,068,626 2,381,951 14.98%
Capital Outlay 138,973 62,023 54,385 - 24,500 -60.50%
DEPARTMENT TOTAL 7,543,059$ 8,394,323$ 8,096,568$ 8,328,019$ 9,056,073$ 7.88%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Administration 9.50 9.50 10.50 10.50 11.50 9.52%
Recreation 13.50 13.50 12.00 12.00 12.00 0.00%
Special Facilities 44.50 44.50 49.00 49.00 49.00 0.00%
Parks Operations 35.00 37.00 39.00 39.00 40.00 2.56%
Forestry 14.00 14.00 14.00 14.00 19.00 35.71%
DEPARTMENT TOTAL 116.50 118.50 124.50 124.50 131.50 5.62%
Service Level Adjustments
Veterans Park and Athletic Complex O&M 257,286$
Memorial Cemetery O&M 226,490
Forestry Maintenance Shop 28,000
Various Parks O&M 54,418
Greenways Program Manager Support 16,610
Wolf Pen Creek Amphitheater Marketing & Operations 23,239
Parks and Recreation SLA TOTAL 606,043$
76
PARKS AND RECREATION
ADMINISTRATION
Description & Budget Explanation:
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $684,478 $685,250 $740,864 $863,373
Position Summary 9.50 9.50 10.50 11.50
Program Name: Administration
Service Level: Provide departmental administration, customer service, facility rentals, cemetery sales and records
administration, all program registration and support, design and administration for all approved capital
projects and graphic support. Administration of all Parks & Recreation Advisory Board, Cemetery
Advisory Committee and Wolf Pen Creek Oversight Committee meetings.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage of CIP projects initiated within
budget, specifications, and allotted time. 95% 90% 90% 90%
- Percentage of all drafting and
graphic work orders completed
satisfactorily. 95% 95% 95% 95%
Efficiency
- 105 118 187 120
Output
- No. of work orders for assistance completed. 299 376 451 380
- No. of CIP projects completed. 23 14 17 12
- No. of CIP assistance projects. 3 10 6 10
(Landscape design).
- No. of publications produced. 187 199 242 200
- No. of pavilion rentals administered. 209 387 350 400
- No. of cost centers monitored.* 22 22 24 24
-No. of Parks and Recreation Advisory Board Meetings 23 19 28 24
Cemetery Committee Meetings, and NA 16
Wolf Pen Creek Oversight Committee Meetings Administered NA 4
- Dollar amount administered in rental fees $18,275 $23,800 $25,000 $30,000
- Number of Cemetery transactions administered.** N/A 2,500 3,500
No. of work orders per person (Parks
Planning/divided by 3).
* Concessions and Library added in 2007
** Cemetery transactions is the number of paperwork generated for: space sales, transfers, and interments, the number of documents scanned, data input into the
cemetery database, monument permits scanned, and all above QA'd by a second person.
*** Approved budget reduction eliminates the filling of the Greenways Program Manager position in FY08.
The Administration Division provides design and administration for all approved Parks capital improvement projects and provides
graphics support. The Division serves as a primary customer contact point, and provides administrative assistance to other
Departments and Divisions.
77
Service Level: Provide adequate neighborhood and community park land for College Station Residents.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-4.42 4.42 4.20 4.31
- 4.23 4.23 3.65 3.65
-
69,612 69,612 72,337 74,365
Output
- 265 265 303.54 320.58
- No. of acres of community park land. 254 254 271.63 271.63
*Formula: Current population estimate divided by 1,000 = X. Then take the current
neighborhood/community park acreage (taken from the current park inventory) divided by
X to effectiveness. Population figure is reduced by 10,000 students that are estimated to
live on the Texas A&M Campus. Totals do not include regional parks (Lick Creek Park
and Veterans Park).
The approved standard for neighborhood park land is
3.5 acres per 1,000*.
The approved standard for community park land is
3.5 per 1,000*.
Current estimated population for College Station
provided by the Development Services Department
ending the month of March 2007.
No. of acres of neighborhood and mini park land.
78
PARKS AND RECREATION
RECREATION
Description & Budget Explanation:
The Recreation Division has several programs that are all directly related to providing recreational,
leisure and educational programs and opportunities.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,101,734 $1,390,319 $1,724,811 $1,903,916
Revenue Summary $323,215 $401,049 $300,000 $300,000
Position Summary 13.50 13.50 12.00 12.00
.
Program Name: Athletics
Service Level: Provide athletic programs to meet the needs and desires of citizens of all ages,
interests and skill levels; host high quality athletic events that will attract out-of-town
visitors to our community & increase the economic prosperity of the local
community through athletic events that will generate tourist dollars, assist
organizations with planning and conducting athletic events that also attract tourist
and generate economic growth in our community.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfied on customer survey: 100% 97% 96% 96%
Adult Softball 100% 95% 96% 96%
Adult Flag Football 100% 95% 96% 96%
Girls Fastpitch Softball 100% 96% 96% 96%
Youth Basketball 99% 98% 96% 96%
Swim Team 100% 100% 96% 96%
Youth Flag Football 100% 98% 96% 96%
Adult Volleyball 100% 96% 96% 96%
Youth Volleyball 100% 97% 96% 96%
Swim Clinic 100% 98% 96% 96%
Challenger Sports Program 100% 100% 96% 96%
Efficiency
- No. of adult teams City Leagues. 10,774 822 625 650
- No. of youth participants City Leagues. 2,520 2,842 2,500 2,500
- No. of participants for sponsored tournaments &
serviced events. 8,889 3,279 9,000 9,000
- No. of participants in City supported events N/A 4,917 4,000 4,000
Output
- Total revenue. $284,206 $294,307 $260,000 $260,000
- No of City Sponsored and Serviced Events 19 9 *8
- No. of City Supported Events 21 15 15
- No. of assisted non-City leagues. 4 4 4 4
- No. of Participants in non-City leagues. 5,200 4,194 4,000 4,200
- No of Hotel Room nights genereated from
City Sponsored and Supported Events 5,028 7,000 *6800
- No. of Hotel room nights generated from
City Supported Events 5,457 3,000 3,000
* Reductions in City Sponsored and Serviced Events is from eleimination ot Men's Fast Pitch Tournament
as part of budget reduction
79
Program Name: Senior
Service Level: To meet the needs and desires of the adult and senior populations in our
community through continuing education programs, instructional and leisure
activities that encourage positive mental, physical and social development of
citizens.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage of satisfied customers on
survey. 99% 99% 99% 99%
Efficiency
- Total No. of Senior Citizen Programs
Offered. 121 126 75 75
- Total No. of Senior Special Events Offered. 22 32 4 4
Output
- Total No. of Senior Participants Served. 3,096 5,547 3,000 3,500
Program Name: Programs and Special Events
Service Levels: Provide a variety of special events for the enjoyment of local citizens, and sponsor,
co-sponsor and facilitate special events that will enhance local tourism, promote
community pride, increase business revenues and increase hotel/motel sales tax
revenues. Finally, provide and assist with programs that enhance the arts through
encouragement, promotion, improvement, and application of the arts, including,
but not limited to instrumental & vocal music, dance, drama, and other arts related,
to the presentation, performance, execution and exhibition of these major art forms.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage satisfied on promoter survey. N/A 100% 95% 95%
Efficiency
- No. of participants at WPC events. 61,081 53,290 **40,000 **38,500
- No. of participants, non WPC events. 140,175 141,515 141,000 *0
Output
-Total programs and special events revenue. $32,705 $18,986 $18,000 $18,000
- No. of events at WPC amphitheater. 22 29 21 *20
- No. of City programs offered (non WPC). 22 8 8 **7
- No. of assisted non city programs/events. 8 5 5 5
* No of Participants, non WPC events is Christmas in the Park, this program has been removed as part of budget reduction
** No of Participants will decrease since 3 concerts were cancelled in FY 07 and one more Approved cancelled in FY 08
80
Program Name: Kids Klub
Service Levels: Utilizing school district facilities to make after-school care for children available
for the citizens of College Station and provide the opportunity for the participants
to experience activities that will result in positive cognitive, physical, social and
emotional youth development.
Performance Measures:FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfied on customer survey 97% 95% 95% 95%
(parents and Kids Klub participants).
Efficiency
-No. of CSISD students served by 960 940 960 950
Kids Klub.
- Maintain a counselor to student ratio of
1:12 Number of Counselors. (Months Met) 9 9 9 9
81
PARKS AND RECREATION
SPECIAL FACILITIES
Description & Budget Explanation:
The Special Facilities Division operates the pools, the Conference Center, the Lincoln Center,
the EXIT Teen Center, Xtra Education, and Instructions.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,897,789 $2,060,242 $2,111,227 $2,139,481
Revenue Summary $645,216 $685,698 $631,500 $554,000
Position Summary (FTEs)44.50 44.50 49.00 49.00
Fulltime / Benefited 12.00 12.00 12.00 12.00
Seasonal employees 194 222 225 222
Program Name: Instruction
Service Level: To meet the needs and desires of the youth, adult and senior populations in our
community through continuing education programs, instructional and leisure
activities that encourage positive mental physical and social development of
citizens
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage of satisfied customers on survey. 98% 98% 98% 98%
Efficiency
- Total No. of Instructional Classes Offered 351 462 385 385
Percent Expenditures covered by 55% 56% 55% 55%
revenue in Instructions.
Percent expenditure covered by 100% 100 100 100
revenue in Xtra Ed.
- Total No. of X-tra Ed. Classes Offered. 354 382 370 370
Output
- Revenues from Xtra Education Classes 84,187 107,226 $84,000 $84,000
Revenues from Instructional activities $128,693 $129,534 $125,000 $125,000
- Total no. of Instructional participants. 3,579 3,075 3,400 3,400
No. of Xtra Ed Catalogs distributed. 100,000 100,000 100,000 100,000
- Total no. of Xtra Ed Participants. 3,201 2,865 3,000 2,870
Number of seasonal employees supervised = 60
82
Program Name: Aquatics
Service Level: Provide the public with safe, clean, attractive, professional operation of three city owned
pools and one school owned pool for a reasonable fee. Activities include open swim,
adult lap swim, pool parties, rentals, as well as support of the swim instruction program,
competitive swim program, and Texas Public Pool Council.
Performance Measure: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfied on customer survey. 98% 100% 98% 98%
- Achieve a 80% or better on all National Pool
& Waterpark Assoc. audits.Exceeds Standards pass Exceeds Standards Exceeds Standards
Efficiency
- Percentage of expenditures covered by
revenues. 40% 39% 37% 37%
- Average annual cost per participant $5.06 $4.97 $8.00 $8.00
(as per AS400).
Output
- Revenue. $270,183 $292,154 $280,000 $270,000
- No. of customers. 132,549 146,805 149,000 145,205
- National Pool & Waterpark audits. 3 4 3 3
- Conduct a minimum of 4 hours/ month/
guard staff safety training . 3,000 3,000 3,000 3,000
- Guard staff licensed through Ellis & Assoc. 100 100 100 100
- No. of rentals:
Theme Parties 0 NA 50 50
After Hours Parties 184 228 230 230
Catered Pizza Parties n/a NA 50 50
Pavilion Parties 241 289 245 245
Number of seasonal employees supervised = 115
Notes: Bad weather has a huge effect on these outputs and should be considered during review of such.
83
Program Name: Conference Center
Service Level: Provide a clean, convenient meeting space and accommodations through excellent
customer service, at a reasonable fee for local citizens and out-of-town clients.
Needs that can be met include meeting planning, room setup, event clean up,
equipment rentals catering service coordination.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage satisfied on customer survey. 99% 100% 99% 99%
Efficiency
- Percentage of expenditures covered
by revenues. 42% 38% 34% 35%
- Average No. of customers based on
360 days of operation. 238 196 217 200
Output
- Total Revenue. $126,512 $118,678 $105,000 $115,000
- No. of customers. 85,720 70,494 75,000 75,000
- No. of days the parking lot is overflowing. 87 73 60 60
- No. of advisory Committee meetings. 0 N/A n/a n/a
- Number of rentals:
Commercial 441 370 300 300
Non-Commercial N/A 817 800 800
Political N/A N/A n/a n/a
No charge City use N/A N/A n/a n/a
No charge CSISD use N/A N/A n/a n/a
Standard 436 83 n/a n/a
Non-profit 947 205 n/a n/a
Internal/City use @ no charge 493 480 525 600
CSISD use @ no charge 38 34 30 35
Number of seasonal employees supervised = 11
84
Program Name: Lincoln Center
Service Level: Provide positive, drug-free environment where citizens and visitors can enjoy
programming for a reasonable fee. Provide clean, safe, attractive facilities for an
assortment of activities to include, but not limited to, youth athletics, educational
programming, cultural events, and meeting rental space.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage satisfied on customer survey. 90% 90% 90% 90%
Efficiency
- Cost per participant (Exp. vs Participation) $4.01 $3.86 $3.75 $4.00
- Percentage of expenditures covered
by revenues. 10.05% 9.73% 12.30% 12.00%
- Staff to youth ratio. 1 TO 10 1:13 1:10 1:10
Output
- Revenue. $33,368 $36,420 $30,000 $33,000
- No. of days open. 359 355 352 352
- No. of athletic events. 77 97 75
- No. of cultural exchanges. 38 84 90 80
- No. of educational programs. 11 52 40 50
- No. of memberships sold 634 811 650 500
- No. of participants. 82,624 96,869 85,000 60,000
Number of seasonal employees supervised = 18
Program Name: Recreation Youth (EXIT)
Service Level: Utilizing city-owned and operated teen centers, park facilities and resources, as well
as school and privately owned facilities and resources, to provide and make easily
accessible programs and activities for College Station's youth population that will
create positive mental, physical and social youth development.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percentage satisfied on customer survey. N/A 98% 100% 98%
Efficiency
- No. of Teen Center members. 215 329 250 325
- No. of participants served through leisure/rec.
activities. 12,037 7,276 15,000 15,000
- No. of participants served through educational
activities. 2,578 2,682 3,000 2,800
- Staff to youth ratio. 1 TO 7 1 to 8 1 to 8 1 to 8
Output
- No. of leisure/rec. activities provided. 375 242 400 300
- No. of educational programs provided. 51 56 100 60
- Revenue generated through fees to
participants. $2,094 $1,686 $7,500 $3,000
- No. of participants. $14,615 $18,605 18,000 18,000
- No. of memberships sold. $181 $329 250 350
- No. of days Teen Center open. 262 265 270 260
No. of rentals for external adult groups N/A 55 40 55
No. of rentals for exterior youth groups / Individua N/A 91 75 100
85
PARKS AND RECREATION
OPERATIONS
Description & Budget Explanation:
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $2,008,213 $2,384,041 $2,434,293 $2,553,280
Position Summary 35.00 37.00 39.00 40.00
Program Name: Parks Operations
Service Level:Provide clean, safe and well-maintained leisure facilities and provide support for
recreation programs and special events.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-N/A N/A N/A N/A
- Percent of overall park maintenance
standards met. 89.0% 90.0% 90.0% 90.0%
Efficiency
- No. of acres per full-time employee. 15.7 19.2 17.1 17
- Cost per regularly maintained acre. $4,128 $3,873 $3,959 $3,763
Output
- No. of acres regularly maintained. 486.5 615.6 615.6 656.5
- No. of pavilions regularly maintained.6677
- No. of play courts regularly maintained. 35.5 38.5 38.5 42.5
- No. of athletic fields regularly maintained. 39 40 46 46
- No. of park lights regularly maintained. 1040 1,414 1,859 1,919
- No. of parks mowed and trimmed. 36 38 38 43
- No.of play units inspected and maintained. 45 48 48 53
- No. of special event ceremonies supported. 101 88 100 95
The Operations Division is responsible for grounds maintenance, facilities repairs and
replacements, and program support.
Percent satisfied or very satisfied on annual
citizens' survey.
86
PARKS AND RECREATION
FORESTRY
Description & Budget Explanation:
The Forestry Division is responsible for the maintenance of the municipal cemeteries,
and the maintenance of municipal trees, irrigation systems, and landscaped areas throughout the
park system, at municipal facilities, and selected streetscape areas.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $1,039,159 $1,023,207 $1,085,373 $1,596,023
Position Summary 14.00 14.00 14.00 19.00
Program Name: Cemetery
Service Level: Provide grounds maintenance and customer service for municipal cemeteries.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfied on annual citizen survey. N/A N/A N/A 95%
Efficiency
- Dollar cost per acre. $7,880 $8,040 $8,673 $8,510
Output
- 161 158 170 160
- $97,750 $96,350 $102,000 $96,000
- Number of burials per year. 87 110 88 90
- Acres of cemetery care. 18.5 18.5 18.5 18.5
Revenue generated from space sales (all types) 1
Number of spaces (standard size only) sold per year.
87
Program Name: Forestry
Service Level: Provide landscape and grounds maintenance operations for municipal buildings
and park sites, and provide support for special events, programs, and activities.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfied on annual citizen survey. N/A N/A N/A 95%
- Percentage of potential annual irrigation
system checks completed. 2 46% 140% 100% 100%
Output
-No. of labor-hours on municipal tree care 2163 2,305 2,500 3,700
- No. of labor-hours on horticultural
maintenance. 2,763 3,458 2,500 3,700
- No. of labor-hours on irrigation system
checks, repairs, and improvements. 2,961 2,655 2,500 3,700
- No. of irrigation system
checks completed. 2 276 of 360 483 of 346 353 of 353 353 of 353
- No. of labor-hours on special events. 4,732 4,094 4,500 1,000
- No. of landscape sites maintained
through private contracts. 3 30 31 30 31
- No. of municipal trees planted. 90 110 500 100
- Make application for Tree City, USA designation. completed complete complete will apply for
2 The Forestry Activity Center goal is to complete 60% of the monthly irrigation system checks for 49 systems. This would be 353 checks
out of a potential 588 annual checks. These 49 systems are the ones the Activity Center has direct responsibility for. There are an
additional 48 systems under landscape maintenance contracts that the Activity Center may have to respond to
from time to time. The contracted sites are checked monthly.
3 Anticipated additions are the Providence Missionary Baptist Church site.
There are 30 sites funded through this Activity Center; the contract has a total of 32 sites.
88
COLLEGE STATION LIBRARY
CITY MANAGER
PARKS & RECREATION
DIRECTOR
COMMUNITY
LIBRARIAN
ASSISTANT CITY
MANAGER
SPECIAL FACILITIES
89
City of College Station
Library
Department Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DEPARTMENT FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Library 910,203$ 950,604$ 951,468$ 965,279$ 994,954$ 4.67%
DEPARTMENT TOTAL 910,203$ 950,604$ 951,468$ 965,279$ 994,954$ 4.67%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits -$ -$ -$ -$ -$ 0.00%
Supplies 1,187 1,050 1,652 1,000 1,000 -4.76%
Maintenance 12,165 5,798 5,400 11,198 11,198 93.14%
Purchased Services 856,851 903,756 904,416 913,081 942,756 4.32%
Capital Outlay 40,000 40,000 40,000 40,000 40,000 0.00%
DEPARTMENT TOTAL 910,203$ 950,604$ 951,468$ 965,279$ 994,954$ 4.67%
PERSONNEL SUMMARY BY ACTIVITY
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DEPARTMENT FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Library - - - - - 0.00%
DEPARTMENT TOTAL - - - - - 0.00%
Service Level Adjustments
City of Bryan Labor Cost Increases 29,675$
Library SLA TOTAL 29,675$
90
PARKS AND RECREATION
LIBRARY SERVICES
Description & Budget Explanation:
The Library is responsible for library services in Brazos County.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $740,690 $910,203 $951,468 $994,954
Position Summary - - 21.00 21.00
*The Library is operated through a contract with the City of Bryan, all Library staff are employed by the
Program Name: Library Services
Service Level: Provide a helpful, friendly, customer oriented library service to Brazos County
residents.
Performance Measures: FY 05 Actual FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfaction level of high or very high
on citizen survey. N/A N/A 87% 87%
- Collection Turnover Rate. 4.87 4.36 4.9 4.5
Efficiency
- Collection per staff (21 staff) 4,843 4,528 5,000 4,900
- Library cost per capita (84,197 in Dec 2006) $9.74 $9.68 $9.90 $9.90
Circulation per capita (84,197 in Dec 2006) 4.52 4.14 5.00 5.00
Output
- Circulation. 354,009 371,376 355,000 372,000
- Collection size. 72,647 85,151 74,000 86,000
- Reference transactions. 7,890 13,241 7,000 14,000
-Number of Library visitors. 153,827 185,987 150,000 190,000
City of Bryan. These positions are presented only in conjunction with these performance measures and are not reflected in any other portion of this
budget document.
91
PLANNING & DEVELOPMENT
SERVICES .
City
Manager
Building
Services
Development
Coordination
Mapping
Coordination
Assistant
Director
Planning
Administration
Deputy City
Manager
Director
Transportation
Planning
Assistant
Director
92
City of College Station
Planning and Development Services
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Administration 1,317,262$ 1,894,651$ 1,585,885$ 1,599,202$ 2,145,031$ 13.22%
Planning (316) - - - - N/A
Building 460,380 505,736 490,154 481,098 487,213 -3.66%
Neighborhood Services 94,681 - - - - N/A
Historic Preservation 22,557 - - - - N/A
DEPARTMENT TOTAL 1,894,564$ 2,400,387$ 2,076,039$ 2,080,300$ 2,632,244$ 9.66%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 1,584,496$ 1,783,670$ 1,656,024$ 1,834,507$ 1,872,516$ 4.98%
Supplies 64,528 59,441 49,375 43,115 45,115 -24.10%
Maintenance 39,035 37,922 36,681 32,790 32,790 -13.53%
Purchased Services 185,788 518,134 332,784 169,888 681,823 31.59%
Capital Outlay 20,717 1,220 1,175 - - -100.00%
DEPARTMENT TOTAL 1,894,564$ 2,400,387$ 2,076,039$ 2,080,300$ 2,632,244$ 9.66%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Administration 14.00 20.25 21.25 21.25 21.25 0.00%
Planning 5.50 - - - - N/A
Building 8.00 7.25 7.25 7.25 7.25 0.00%
Neighborhood Services 2.00 2.00 - - - N/A
DEPARTMENT TOTAL 29.50 29.50 28.50 28.50 28.50 0.00%
Service Level Adjustments
Debt Payment to Rural Fire Districts 35,000$
Three Year Annexation Plan 85,000
Historic District Enabling Ordinance 50,000
Comprehensive Plan 343,935
Planning and Development Services Total 513,935$
93
PLANNING & DEVELOPMENT SERVICES
ADMINISTRATION
Description & Budget Explanation:
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $978,186 $1,317,262 $1,585,885 $2,145,031
Position Summary 14.00 20.25 21.25 21.25
* Development Coordination and Planning were combined into one Cost Center in FY06.
Program Name: Planning
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness/Efficiency
-
-
90% 100% 95% 100%
-
100% 100% 100% 100%
Output
-300 250 265 300
-125 175 175 200
-140 85 85 100
-N/A 1800 1800 1800
-65 70 70 65
-12 12 12 10
-12 15 15 18
Input
-No. of staff 6 10.5 10.5 10.5
90%90% 90%
No. of pre-application conferences held
No. of customer contacts generated through
planner-on-call
No. of Board, Commission and other committee
meetings held
90%
Administration is responsible for providing support and leadership to the planning, building, and
development coordination functions. Planning, Development Coordination, and Mapping are
included within the administration division which is responsible for processing, reviewing, and
coordinating all new public and private development within the City, as well as providing GIS,
graphical, and mapping support for all internal and external customers. Also, many of the
Service Level:
No. of educational outreach program provided
The Planning function is multifaceted and responsible for maintaining,
monitoring and implementing the City's Comprehensive Plan, as well as
having project management functions for the thorough and efficient
No. of development cases processed
No. of staff reports / coversheets prepared
Percent of development plans reviewed within
five (5) working days.
Percent of staff participating in professional
training.
No. of plans / studies / updates completed
Percent of City Council implementation plans
completed within scheduled milestones
94
Program Name: Development Coordination & Support Staff
Provide administrative support to all department staff, as well as the P&Z Commission
and all Boards and Committees. Process all permits and inspection requests in a timely
manner.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-
N/A 100% 100% 100%
-
N/A 100% 100% 100%
-
N/A 96% 100% 100%
- 95% 99% 100% 100%
Efficiency
-100 118 132 135
-2100 2152 2692 2773
-4200 4386 3716 3827
-
N/A 26 16 16
Output
-Development-related fee revenues processed $1.8 mil 2.6 mil. 2.0 mil. 2.06 mil.
-No. of permits processed.6,500 6,575 8,078 8,320
- No. of inspections processed.13,500 13,163 11,150 11,485
-
N/A 75 62 64
Input
- No. of staff 9 8 8 8
No. of permits processed per CSR
No. of inspections processed per CSR
Percent of inspections input within one (1) hour
No. of Commission and Board meetings
supported per Staff Assistant
No. of Commission and Board meetings
supported
No. of development cases processed per CSR
Service Level:
Percent of staff participating in professional
training
Percent of Commission/Board meeting minutes
prepared within two meeting cycles.
Percent of public notification processes
completed within specified deadlines.
95
Program Name: Mapping
Produce professional, accurate, high-quality data, maps, programs and analyses in a
responsive, timely and efficient manner.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-
N/A 3 3 2
-
N/A 100% 100% 100%
Efficiency
-
N/A 200 240 240
-N/A 6 2 2
Output
-
N/A 1 3 2
-N/A 18 10 10
-N/A 2 4 2
Input
-222 2
No. of GIS programs created
No. of staff
No of SAMS and aerials produced for
development cases within 24 hours
No. of plans, studies, updates, and special
projects supported
No. of items completed from Dept. GIS Needs
Assessment
Percent of staff participating in GIS or other
professional training
No. of GIS data sets created
GIS training seminars/sessions/programs offered
Service Level:
96
PLANNING & DEVELOPMENT SERVICES
BUILDING INSPECTION
Description & Budget Explanation:
The Building Inspection function is responsible for the building review and permitting process.
Building permits are issued and buildings are inspected as construction occurs to ensure buildings are
constructed to city code. The Building Division is also responsible for enforcing the property
maintenance code.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $449,877 $460,380 $490,154 $487,213
Position Summary 8.00 7.25 7.25 7.25
Program Name: Building Division
Service Level: Perform thorough and efficient building plan review, inspection services and
permit administration. Perform efficient administration of property maintenance code.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent of commercial plans reviewed within 5 days. 98% 77% 90% 90%
- Percent of building inspected within one half day 98% 100% 98% 98%
hours of request.
Efficiency
- % of single family permits reviewed within 24 hrs. 84% 89% 90% 88%
- No. of inspections per day per inspector. 14 14 15 14
Output
- Multi-family and commercial plans reviewed. 222 230 200 215
- Annual inspections performed. 13,297 13,069 13,395 13,255
-No. of building inspections per inspector. 3324 4007 3508 3615
97
INFORMATION TECHNOLOGY .\
CITY
MANAGER
DIRECTOR
ACTION CENTER
SUPERVISOR
ASSISTANT DIRECTOR
MAIL CLERK ACTION CENTER
REPRESENTATIVE
COMMUNICATIONSMIS E-GOV GIS
GIS
COOGRDINATOR
E-GOV
COORDINATOR
GIS INTERN
GIS TECHNICIAN E-GOV
TECHNICIAN
NETWORK
SYSTEMS
ANALYST
BUSINESS
SYSTEMS
MANAGER
MICROCOMPUTER
COORDINATOR
COMMUNICATION
SERVICES
COORDINATOR
SYSTEMS
ANALYST
MICROCOMPUTER
SPECIALITY
SYSTEMS
OPERATOR
SENIOR
COMMUNICATION
TECHNICIAN
COMMUNCATION
TECHNICIAN
98
City of College Station
Information Technology
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Information Technology Administration 421,763$ 526,834$ 437,410$ 447,949$ 456,202$ -13.41%
Mail * - - - 115,587 118,540 N/A
E-Government 99,110 168,208 167,353 162,427 168,812 0.36%
Community Programs ** - 135,592 135,350 - - N/A
Neighborhood Services ** - 118,654 72,469 - - N/A
Historic Programs ** - 21,385 15,262 - - N/A
Geographic Information Services 164,395 229,998 220,598 207,040 235,921 2.58%
Management Information Services 1,992,885 2,343,818 2,220,531 2,172,382 2,305,463 -1.64%
DEPARTMENT TOTAL 2,678,153$ 3,544,489$ 3,268,973$ 3,105,385$ 3,284,938$ -7.32%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 1,529,404$ 1,891,900$ 1,828,791$ 1,769,814$ 1,823,267$ -3.63%
Supplies 253,995 271,907 215,658 206,359 306,359 12.67%
Maintenance 611,970 715,083 676,920 752,203 752,203 5.19%
Purchased Services 199,996 403,199 369,398 259,392 264,192 -34.48%
Capital Outlay 82,788 262,400 178,206 117,617 138,917 -47.06%
DEPARTMENT TOTAL 2,678,153$ 3,544,489$ 3,268,973$ 3,105,385$ 3,284,938$ -7.32%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Information Technology Administration * 5.00 5.00 5.00 5.00 5.00 0.00%
Mail - - - 1.75 1.75 N/A
E-Government 1.00 2.00 2.00 2.00 2.00 0.00%
Community Programs ** - - 1.75 - - N/A
Neighborhood Services ** - - 1.25 - - N/A
Historic Programs ** - - 0.75 - - N/A
Geographic Information Services 2.50 2.50 2.50 2.50 2.50 0.00%
Management Information Services 14.00 14.00 15.00 15.00 15.00 0.00%
DEPARTMENT TOTAL 22.50 23.50 28.25 26.25 26.25 -7.08%
Service Level Adjustments
Microsoft System Upgrade 100,000$
mPower Application for Web Based GIS Improvements 26,100
Information Technology SLA TOTAL 126,100$
* In FY08 the Mail portion of the Print Mail fund was added as an IT General Fund division.
** The Community Programs, Neighborhood Services, and Historic Programs divisions were added to the Information Technology
Department in FY07 but moved to Community Services in FY08. The Mail function of Print Mail was added to IT Admin. in FY08.
99
INFORMATION TECHNOLOGY
ADMINISTRATION
Description & Budget Explanation
The Administration Division is responsible for administrative support of the Information Technology Department.
The Action Center, included in this division, serves as the initial contact for City-wide technology support.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $405,606 $421,763 $437,410 $456,202
Position Summary 5.00 5.00 5.00 5.00
Program Name: Action Center
Service Level:Coordinate Administration, MIS/GIS and Communication service requests, provide
administrative support to Information Services and presentation assistance to all City departments.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent satisfied on internal service survey. N/A* N/A* 95% 95%
Efficiency
-Communication requests per staff
member. (3) 86 67 80 75
- MIS/GIS requests per staff member. (3) 1,063 997 950 1,000
-No. of requests resolved by Action Center. (3)144 119 200 300
Output
-No. of Communication requests processed. 259 201 300 300
-No. of MIS/GIS request processed. 3,188 2990 3,000 3,200
-No. of requests resolved by Action Center. 433 358 450 450
*Internal Survey not done for FY05 and FY06.
100
INFORMATION TECHNOLOGY
E-Government
Description & Budget Explanation:
The E-Government Division is responsible for the City’s Internet and Intranet sites.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $110,155 $99,110 $167,353 $168,812
Position Summary 1.00 2.00 2.00 2.00
Program Name: Communications
Service Level:Provide professional and helpful customer service to City staff and citizens that
require assistance or information from the City's Internet and/or Intranet sites.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent satisfied on survey. N/A* N/A* 87% 85%
Efficiency
-Percent of trouble calls (dead, incorrect or malfunctionin 96% 95% 97% 97%
corrected within one business day of notification
Output
-Number of additional Intranet/Internet functions 4424
-Number of additional Intranet/Internet/Phone
applications 6444
*Internal Survey not done for FY05 and FY06
101
INFORMATION TECHNOLOGY
GEOGRAPHIC INFORMATION SERVICES
Description & Budget Explanation:
The Geographic Information Services Division is responsible for the development and maintenance
of the Geographic Information System (GIS).
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $181,429 $164,395 $220,598 $235,921
Position Summary 2.50 2.50 2.50 2.50
Program Name: Geographic Information Service - GIS
Service Level:Design, implement, provide, and maintain up-to-date, geographically accurate and
complete coverage’s with associated attribute information for all City departments.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent satisfied on internal survey. N/A* N/A* 90% 90%
Efficiency
-Map requests completed within 2 work days 98% 97% 95% 95%
or by date requested.
-Percent of GIS data layers up-to-date 85% 80% 80% 80%
at any given time
Output
-No. of maps produced. 336 134 100 100
Input
-No. of additional GIS data layers/integrations 53 29 25 30
-No. of additonal GIS integrated applications 1634
*Internal Survey not done for FY05 and FY06.
102
INFORMATION TECHNOLOGY
MANAGEMENT INFORMATION SERVICES
Description & Budget Explanation:
The Management Information Services Division is responsible for the maintenance of the City’s
microcomputers, mid range computers, networks, operating systems, application software and
networking software.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Accepted
Budget Summary $1,912,642 $1,992,885 $2,220,531 $2,305,463
Position Summary 14.00 14.00 15.00 15.00
Program Name: Management Information Systems - MIS
Service Level:Provide professional and helpful customer service to city computer users in all City Departments.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Accepted
Effectiveness
-Percent satisfied on annual customer survey N/A* N/A * 90% 90%
-Problem resolution/repair of computer
systems percent within one business day. 93% 92% 92% 90%
-No. of service/repair calls. 2,444 2,123 2,500 2,500
-Percent service calls for priority one
applications closed within 4 hours. 100% 100% 100% 100%
-Non-Problem request for service 1,814 1,833 1,700 1,800
Efficiency
-Public Safety Dispatch System up-time
7 days/week, 24 hrs./day 100% 100% 100% 100%
-Midrange systems and wide area networks
up-time, 5 days/week, 9 hrs./day 99% 100% 100% 100%
Output
-No. of hrs. of up-time for Public Safety Dispatch
systems/applications 26,220 26,223 26,160 26,220
-No. of hrs. of up-time for midrange and wide area network
systems/applications 216,934 218,258 218,000 218,000
*Internal survey not done for FY05 and FY06.
103
FISCAL SERVICES
.
CITY MANAGER
CHIEF FINANCIAL OFFICER
ASSISTANT
DIRECTOR
ASSISTANT
DIRECTOR
BUDGET
UTILITY
CUSTOMER SERVICE &
BILLING
ADMINISTRATION
ACCOUNTING
MUNICIPAL COURT
PURCHASING
104
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Fiscal Administration 433,996$ 528,914$ 438,822$ 539,955$ 544,612$ 2.97%
Risk Management * 223,798 - - - - N/A
Accounting 704,939 742,376 786,026 814,371 825,181 11.15%
Purchasing 298,075 314,628 317,040 308,513 314,568 -0.02%
Budget and Strategic Planning ** 252,072 354,181 266,226 349,392 355,960 0.50%
Municipal Court 1,106,675 1,387,477 1,255,220 1,367,063 1,390,940 0.25%
DEPARTMENT TOTAL 3,019,555$ 3,327,576$ 3,063,334$ 3,379,294$ 3,431,261$ 3.12%
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 2,291,307$ 2,465,218$ 2,222,978$ 2,474,032$ 2,525,999$ 2.47%
Supplies 83,830 50,402 67,331 53,046 53,046 5.25%
Maintenance 38,181 43,400 43,370 45,810 45,810 5.55%
Purchased Services 606,237 768,556 729,655 806,406 806,406 4.92%
Capital Outlay - - - - - 0.00%
DEPARTMENT TOTAL 3,019,555$ 3,327,576$ 3,063,334$ 3,379,294$ 3,431,261$ 3.12%
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Fiscal Administration 3.50 4.50 3.50 3.50 3.50 0.00%
Risk Management * 3.00 3.00 - - - N/A
Accounting 11.00 10.00 10.00 9.00 9.00 -10.00%
Purchasing 4.00 4.00 4.00 4.00 4.00 0.00%
Budget and Strategic Planning ** 5.00 5.00 5.00 5.00 5.00 0.00%
Municipal Court 18.00 19.50 21.00 21.75 21.75 3.57%
DEPARTMENT TOTAL 44.50 46.00 43.50 43.25 43.25 -0.57%
** In FY05 the Budget & Strategic Planning division was added to Fiscal Services
City of College Station
Fiscal Services
Department Summary
* The Risk Management division was transferred to the Human Resources division in FY07
EXPENDITURE BY DIVISION
EXPENDITURES BY CLASSIFICATION
PERSONNEL SUMMARY BY DIVISION
105
FISCAL SERVICES
ADMINISTRATION
Description & Budget Explanation
The Fiscal Services Administration Division assists departments in delivering services through effective financial
management. This activity is accomplished through the review of financial aspects of contracts, and administration of
the finance, accounting, purchasing, risk management, and municipal court functions. Cash and debt management is
also performed by this office.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $412,857 $433,996 $438,822 $544,612
Position Summary 3.50 4.50 3.50 3.50
Program Name: Fiscal Services - Information
Service Level:Provide accurate and timely information to the council and staff for use in
planning, setting goals, and monitoring programs.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Annual internal survey
of satisfaction rate. N/A N/A N/A N/A
Efficiency
-Percent of all contracts reviewed
within 2 working days of receipt. 80% 85% 90% 95%
-Percent of reports completed
within 20 working days of the 99% 100% 100% 100%
end of the period.
Output
-No. of contracts reviewed annually. 344 330 350 345
-No. of quarterly reports. 4 4 4 4
Program Name: Fiscal Services - Operations
Service Level:Administer cash and debt operations of City through management of cash flows,
investments, and payments.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Output
-Provide monthly market-to-market report. 12 12 12 12
106
FISCAL SERVICES
ACCOUNTING
Description & Budget Explanation:
The Accounting Division is responsible for processing,
recording, and reporting all financial transactions of the City.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $670,310 $704,939 $786,026 $825,181
Position Summary 11.00 10.00 10.00 9.00
Program Name: Accounting
Service Level:Provide accurate and timely information to customers.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Receive the Certificate of Achievement for
Excellence in Financial Reporting from
GFOA for the Comprehensive Annual
Financial Report. YES YES YES YES
-Receive an unqualified audit opinion from
external auditors. YES YES YES YES
-Satisfaction rate on annual customer survey. N/A N/A N/A N/A
Efficiency
-Percent of month-end transactions
recorded by the 10th business day of each
month. 77% 95% 95% 95%
-Complete and submit CAFR to GFOA by March 31 NO (a) YES NO YES
-Complete financial statements by January 31 NO (a) NO NO YES
Output
-No. of month-end transactions recorded by
the 10th business day of each month. 157 200 220 200
(a) We were granted a 30 day extension.
107
Service Level:Process and record all financial transactions for the City in an accurate,
efficient, and timely manner.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent of vendor invoices paid within 30 days
of invoice date. 88% 92% 93% 90%
-Receive an unqualified audit opinion from
external auditors. YES YES YES YES
-Satisfaction rate on annual customer survey. N/A N/A N/A N/A
-Percent of completed general ledger
reconciliations and updated within 30 days of
the period close date. 55% 60% 90% 90%
-Ratio of correcting journal entry transactions
to total journal entry transactions. 0.20% 0.30% 0.20% <1%
Efficiency
-Admin. cost per A/P transaction. $3.82 $3.51 $3.77 $3.65
-Admin. cost per A/P check. $10.21 $12.19 $13.91 $14.06
-Admin. cost per vendor invoice. $7.02 $7.21 $9.04 $8.63
-Dollar cost per payroll check. $1.70 $1.79 $1.89 $1.83
-Accounts receivable collection rate. 94% 99% 99% 99%
Dollar cost per billing transaction. $3.96 $4.08 $5.05 $4.95
Dollar cost per cash receipts transaction. $0.81 $1.21 $1.35 $1.30
Output
-No. of A/P transactions. 38,730 46,206 48,000 52,000
-No. of journal entry transactions 512,901 538,634 580,000 600,000
-No. of correcting journal entry transactions 1,012 1,346 1,000 1,000
-No. of A/P checks. 14,509 13,312 13,000 13,500
-No. of vendor invoices paid. 21,121 22,500 20,000 22,000
-No. of payroll checks. 23,775 24,770 25,000 27,000
-Amounts collected. $9,343,720 $9,318,316 $9,000,000 $9,000,000
-No. of billing transactions. 15,484 15,050 14,000 15,000
-No. of cash receipt transactions. 32,869 32,032 35,000 38,000
-No. of general ledger reconciliations. 446 402 400 400
Service Level:Effectively administer cash and treasury operations of the City through
cash flow management and investing.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Portfolio rate of return as a percentage of similarly
weighted average maturity treasury notes. 104% 99% 100% 100%
Efficiency
-Percent of available cash invested. 99% 99% 99% 99%
Output
-Annual dollar amount of investment income
earned. 3,540,745$ $3,600,000 $5,800,000 $6,000,000
108
FISCAL SERVICES
PURCHASING
Description & Budget Explanation:
The Purchasing Division assists City departments in acquiring quality products and services in an efficient manner
and at favorable prices. Purchasing also maintains open communication with City departments and vendors.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $285,907 $298,075 $317,040 $314,568
Position Summary 4.00 4.00 4.00 4.00
Program Name: Purchasing
Service Level:Acquire quality goods and services in a timely and efficient manner within
legal parameters for continued City operations.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Satisfaction percentage on annual survey of
departments. 91% 86% 80% 85%
-Satisfaction percentage on annual vendor
survey. N/A 97% N/A 95%
-Percent of total expenditures done through
cooperative purchasing agreements. 11% 4% 10% 10%
-Percent of City's purchase transactions
processed through field purchase orders
and procurement cards. 96% 96% 96% 96%
3
-Percent of City's dollars handled through the
purchasing department for commodities
and services. 90% 92% 92% 90%
3
-Percent of total dollars utilizing blanket
contracts. 19% 18% 24% 25%
-Percent of active suppliers accounting for
80% of City expenditures. 4% 4% 4% 4%
Efficiency
-Average cost per purchase order. $233 $254 $270 $275
Output
-Total dollar value of all City purchases. $61,497,378 $81,758,609 $85,000,000 $90,000,000
-No. of cooperative agreements in which
the City participates. 14 14 14 14
-No. of FPO’s and procurement card
transactions processed by departments. 28,189 26,891 27,725 35,000
-Dollar value of P.O.’s processed by
Purchasing staff. $55,602,210 $75,135,011 $80,000,000 $80,000,000
-No. of the following purchasing activities:
one-time bids 77/34 88 80 70
annual bids 30 30 30 30
formal contracts/agreements 298 330 300 320
-Total Number of active suppliers 2,207 2,153 2,100 2,200
1 External Vendor Survey is conducted bi-annually
2 Increased cost per purchase order due to increased budge summary due to promotion
3 Anticipation of legislation increasing comp bidding limit from $25k to $50k; resulting in increase of FPO/P-Card limits
109
Service Level:Effectively and efficiently manage and dispose of surplus assets to obtain
the greatest value for the City.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percentage of all surplus disposed within 6
months of being identified as surplus. 100% 100% 100% 100%
Efficiency
-Recovery Percentage on surplus property. 19% 22% 25% 25%
-% of original value of heavy equipment and
vehicles recovered through disposal methods. 31% 27% 25% 25%
Output
-Net amount received after expenses of
disposition. $47,314 $245,490 $305,000 $225,000
110
FISCAL SERVICES
OFFICE OF BUDGET AND STRATEGIC PLANNING
Description & Budget Explanation:
FY05 FY06 FY07 FY08
Actual Actual Estimate Approved
Budget Summary 296,793$ 252,072$ 266,226$ 355,960$
Position Summary 5.00 5.00 5.00 5.00
Program Name: Budget Preparation, Monitoring and Review
Effectiveness
-
98% 98% 98% 98%
-N/A* 98% 98% 98%
YES YES YES YES
Efficiency
-Time per budget adjustment. 5 days 5 days
-Time per budget analysis project. 7 days 10 days
Output
-50 130 130 130
Actual Actual Estimate Approved
Effectiveness
-Percent of implementation plans completed
on schedule. N/A
-
satisfied with continuous improvement
assistance provided by the Budget Office. N/A N/A*
-Percent of organizational reviews conducted
resulting in marked improvement in process. N/A N/A
Output
-No. of organization reviews conducted. 1 1
-No. of process improvement teams. 1 0
*Internal Survey scheduled for Fall 2004
* Performance measure added FY06.
Service Level: Coordinate organizational review functions to improve the performance of the organization.
Percent of Service Level Adjustments tied to Strategic
No. of budget and contingency transfers processed
Program Name: Strategic Planning & Continuous Improvement
The Office of Budget and Strategic Planning is responsible for preparing, monitoring and reviewing the City’s annual budget. The
office works to ensure the overall policy goals of the City are reflected in fund allocation and spending. The office facilitates City
Strategic Planning efforts, which involves working with City Council and departments to actively plan for future growth. Ongoing
organizational reviews are also conducted to strive towards continuous improvement of city processes.
Percent of Survey respondents satisfied with services
provided by Budget Office:
Percent of operating expenditures to budget:
Annual budget document meets requirements for GFOA
111
FISCAL SERVICES
MUNICIPAL COURT
Description & Budget Explanation:
FY05 FY06 FY07 FY08
Actual Actual Estimate Approved
Budget Summary $1,085,172 $1,106,675 $1,255,220 $1,390,940
Revenue Summary $3,518,913 $3,285,907 $3,308,066 $3,440,389
Position Summary 18.00 19.50 21.00 21.75
Program Name: Case Maintenance
Service Level:Provide quality service while providing the City with administration for cases
filed for enforcement of Class C misdemeanors.
Performance Measures FY05 FY06 FY07 FY08
Actual Actual Estimate Approved
Input
-40,968 32,197 30,500 32,000
Effectiveness
-
N/A 70.9%* 80% 80%
-
N/A 80.4%** 80% 80%
Output
-35,694 30,358 31,000 31,000
* 2005 survey had an option to answer neutral, 19.6% answered neutral.
** 2005 survey had an option to answer neutral, 13.6% answered neutral.
Program Name: Court Collections
Service Level:Provide quick and efficient collection of funds from citations issued by public safety officials.
Performance Measures: FY05 FY06 FY07 FY08
Effectiveness Actual Actual Estimate Approved
-30% 46% 47% 47%
Efficiency
-$1,802,209 $2,613,813 $2,437,278 $2,400,000
-$4,135,860 $3,056,306 $2,748,420 $2,700,000
-$166 $176 $170 $170
Output
-$5,938,069 $5,670,119 $5,185,698 $5,100,000
Municipal Court provides a competent court system with quality service through the utilization of effective and
efficient operating procedures.
Total Amount Collected
Total Number of Citations Issued
No. of cases disposed.
Percent of citizen survey respondents rating Court
personnel as somewhat or very courteous
Percent of citizens survey respondents rating Court
personnel as somewhat or very knowledgeable
Percent of payments collected by Court Collection Staff
Amount collected by Court Collections Staff
Amount collected by walkins
Amount collected per citation
112
Program Name: Hearing Process
Service Level:Maintain effective and efficient court procedures in order to earn a high level of public confidence.
Performance Measures: FY05 FY06 FY07 FY08
Effectiveness Actual Actual Estimate Approved
-Percent of case paperwork prepared with
notification to all parties ready at least 3
weeks prior to trial. 98% 98% 98% 98%
Output
-3,388 1,916 1,700 1,700
-386 282 600 600
-1,256 880 400 400
No. of contested cases set.
No. of summons issued.
No. of subpoenas issued.
113
GENERAL GOVERNMENT
CITY COUNCIL
LEGAL INTERNAL
AUDITOR
CITY
SECRETARY
CITY
MANAGER
HUMAN
RESOURCES
DEPUTY
CITY
MANAGER
ECONOMIC & COMMUNITY
DEVELOPMENT
ASSISTANT
CITY
MANAGER
PUBLIC COMMUNICATIONS
&
MARKETING
114
City of College Station
General Government
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Mayor & Council -$ 75,660$ 69,715$ 71,480$ 71,480$ -5.52%
Internal Auditor* - 15,000 14,565 109,470 109,470 629.80%
City Secretary’s Office 444,136 394,628 412,215 370,627 376,333 -4.64%
City Manager’s Office 747,876 790,236 749,037 728,677 753,642 -4.63%
Community Programs** 130,629 - - - - -
Legal 740,038 868,350 858,356 892,393 1,025,836 18.14%
Economic Development 306,725 336,154 334,428 353,978 420,898 25.21%
Community Development*** 527,345 486,166 467,372 - - -100.00%
Public Communications **** 398,829 409,859 392,018 678,700 820,226 100.12%
Human Resources ***** 602,134 859,431 874,139 832,819 928,206 8.00%
DEPARTMENT TOTAL 3,897,712$ 4,235,484$ 4,171,845$ 4,038,144$ 4,506,091$ 6.39%
EXPENDITURES BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 2,886,930$ 3,330,558$ 3,191,051$ 3,281,638$ 3,558,675$ 6.85%
Supplies 185,241 217,032 237,533 219,240 245,950 13.32%
Maintenance 60,417 59,402 64,864 36,838 36,838 -37.99%
Purchased Services 735,647 619,554 659,158 500,428 616,628 -0.47%
Capital Outlay 29,477 8,938 19,239 - 48,000 437.03%
DEPARTMENT TOTAL 3,897,712$ 4,235,484$ 4,171,845$ 4,038,144$ 4,506,091$ 6.39%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Mayor & Council Division - - - - - N/A
City Secretary’s Office 4.00 5.00 5.00 5.00 5.00 0.00%
Internal Auditor* - - 1.00 1.00 1.00 0.00%
City Manager’s Office 6.00 7.50 5.50 5.00 5.50 0.00%
Community Programs** 1.50 1.75 - - - -
Legal 7.75 8.00 9.00 9.00 10.00 11.11%
Economic Development 3.00 3.00 2.00 3.00 3.50 75.00%
Community Development*** 8.50 7.00 6.50 - - -100.00%
Public Communications **** 3.00 3.00 3.00 5.50 7.00 133.33%
Human Resources ***** 7.00 7.00 10.00 10.00 10.00 N/A
DEPARTMENT TOTAL 40.75 42.25 42.00 38.50 42.00 0.00%
Service Level Adjustments
City Manager's Office: Gary Halter Internship Program 10,122$
Legal: Senior Assistant City Attorney 115,741
Economic Development: Fiscal Impact Modeling Software, Hardware and Training 40,000
Economic and Community Development .5 Staff Asst position 22,735
Public Communications: Broadcast Media Specialist 75,924
Web Site Tune-Up 20,000
Channel 19 Equipment Upgrades 19,025
.5 Heritage Program Assistant Part Time to Full Time 18,556
Human Resources: Comprehensive Classification Plan 80,000
General Government SLA TOTAL 402,103$
*** The The Internal Auditor Division was added in FY07
** The Community Programs activity moved to Information Technology in FY07 and to Public Communications in FY08
*** The Community Development activity was moved out of General Government in FY08 and into the Community Development Fund.
**** Neighborhood Services and Historic Programs moved to Public Communications in FY08.
***** Risk Management was added to the Human Resources division in FY07
115
GENERAL GOVERNMENT
CITY SECRETARY
Description & Budget Explanation:
FY05 FY06 FY07 FY08
Actual Actual Estimate Approved
Budget Summary $370,635 $444,136 $412,215 $376,333
Position Summary 455 5
Program Name: Council Services
Service Level:Provide coordination and timely administrative support to the Council and Mayor.
Performance Measures FY05 FY06 FY07 FY08
Actual Actual Estimate Approved
Efficiency
-No. of Council meeting agendas prepared 58 340 193 195
-No. of Council events with meals provided 13 40 31 40
-No. of Mayor appointments scheduled. 61 194 155 165
-No of Council meetings/special events - 47 32 35
-No. of Public Contact for Mayor/City Council - 175 200 200
Program Name: Public Records and Information
Service Level:To maintain and provide public information in an efficient manner.
Performance Measures: FY05 FY06 FY07 FY08
Actual Actual Estimate Approved
Efficiency
-No. of birth and death records reported to
State Health Dept. 608 1,978 2,000 1335
-No. of birth certificate request processed 307 922 765 800
-No. of death certificate request processed. 1,037 2,924 2,000 2050
-Median No. of days for open records request
to be completed. 3 6 6 6
-No. of open records request received. 72 199 119 125
-No. of Legal Notices Published 22 97 60 65
-Avg. No. of public notices posted/month. 26 31 37 37
-No. of Council minutes prepared - 44 32 35
-Total No. of Records processed. 1,131 3,155 3,200 3700
The City Secretary Department provides services to the citizens of College Station and administrative support to
the City Council in fulfilling its duties and responsibilities.
116
GENERAL GOVERNMENT
CITY MANAGER’S OFFICE
Description & Budget Explanation:
The City Manager’s Office is responsible for the day to day administration of the City and for providing the City
Council with recommendations on current and future issues. This is achieved by providing timely, complete
and accurate information to the City Council. The City Manager’s Office also involves providing the overall
management philosophy and direction to the organization.
FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Budget Summary $886,353 $747,876 $749,037 $753,642
Position Summary 6.0 7.5 5.5 5.5
Program Name: Administration
Service Level:Facilitate communication between the Council, citizens, and staff on City related
matters.
Performance Measures: FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
-Overall satisfaction with City services on
Citizen Survey. 95% N/A N/A 95%
-Maintenance of City of College Station bond
rating. Aa1/AA- Aa1/AA- Aa1/AA- Aa1/AA-
Output
-No. of meetings w/CSISD. 4 2 1 2
-No. of meetings with City of Bryan/Brazos Co. 12 12 24 24
-No. Of meetings with Chamber of
Commerce/Econ Development Corp. 12 19 12 12
-No. of Council Updates written. 12 38 45 45
-At least one retreat with Management Team
annually. YES YES YES YES
-Review Strategic Plan w/City Council on
semi-annual basis. YES YES YES YES
* The first bond rating is from Moody’s and the second bond rating is from Standard’s & Poor’s
**Standard Response Time - depending upon type of complaint, average three to five business days.
117
GENERAL GOVERNMENT
LEGAL
Description & Budget Explanation:
The Legal Department is responsible for providing legal services to the City Council and to the city
staff. Legal advice as to the best position for the City, contract writing, and litigation are some of
the activities performed by the legal staff. The City Attorney’s Office actively enforces ordinances as
directed by the City Council, acquires real estate for easements, and handles real estate transactions.
FY05 FY 06 FY07 FY08
Actual Actual Estimate Approved
Budget Summary $754,924 $745,206 $858,356 $1,025,836
Position Summary 7.75 8 9 10
Program Name: Legal Department
Service Level:Provide in-house legal services to the City Council, staff, and boards and
commissions; to maintain cost efficiencies in protecting the City from threatened
or actual litigation; and effective preventative/proactive legal services.
118
GENERAL GOVERNMENT
ECONOMIC DEVELOPMENT
Description & Budget Explanation:
The Economic Development Division is responsible for coordinating the efforts to promote
economic development and redevelopment activities in College Station. Economic development has
been one of the key City Council issues in recent years.
FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Budget Summary $268,337 $306,725 $334,428 $420,898
Position Summary 3323.5
Program Name: Economic Development- Retention, Attraction and Redevelopment
Service Level: Provide for economic development efforts to retain and attract businesses
in and to College Station.
Performance Measures FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
- Percent of active City Council Strategic Issue
objectives and milestones met within
action plan time frames 100% 93% 90% 90%
Efficiency
- Percent of information packets sent
within 48 hours of request 95% 96% 90% 90%
- Percent of annual Economic
Development Agreements with a payback
of less than seven years 100% 100% 75% 100%
Output
- No. of jobs created or retained through
City economic development efforts
(tourism/retail/com/special dev only) 100 30 30 30
- Net increase in capital investment (from
new tourism/retail/ com/special dev only) $40,800,000 $20,000,000 $10,000,000 $10,000,000
- Net increase in future sales, hotel tax, $304,000 $40,000 $35,000 $35,000
property tax revenues (tourism/com/ Sales/HM tax sales/HM tax sales/HM tax sales/HM tax
special dev only) $189,000 $40,000 $40,000 $40,000
property tax property tax property tax property tax
- No. of economic development prospects
(all categories) 20 31 15 15
- No. of economic development projects
secured (all categories) 3 1 20 7
- No. of commercial and retail packets sent
to prospects 53 26 20 6
119
Service Level:Provide for economic revitalization and redevelopment in targeted areas within
College Station
Performance Measures FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
- Percent of City Council Strategic Issue
objectives and milestones met within action
plan time frames 100% 92% 90% 90%
Output
-No. of Projects/Activities 7 17 12 10
-No. of Packets sent out 11 16 15 10
- No. of eco. redevelopment prospects 6 10 15 13
Service Level: Manage and coordinate development of CIP Projects.
Performance Measures FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
-Percentage of projects completed within Budget
Specifications and allotted time 100% 100% 100% 100%
Output
- No. of capital projects managed 4 3 2 2
120
GENERAL GOVERNMENT
PUBLIC COMMUNICATIONS
Description & Budget Explanation:
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $495,568 $398,829 $392,018 $820,226
Position Summary 3337
Program Name: Public Information Function
Service Level: Provide factual, timely, and understandable information to College
Station households and the local news media
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
- Percent satisfied on media survey 90% 95% 100% 95%
- Recognition of programs with state 3 5 n/a 5
and/or national award
Efficiency
- Department operates within Approved budget YES YES YES YES
Output
- All press releases prepared/distributed 100% 100% 100% 100%
within 24 hours (or as appropriate)
- Conduct 2 media training sessions annually 3222
for Council and other groups as identified
- Review and update plans quarterly to 4444
communicate effectively and creatively with
publics
- Produce utility inserts on monthly basis 12 12 12 12
- Production of City of College Station 6 12 11 10
publications (Annual Report, Residents Guide,
Citizen Participation, CIP, etc.)
- Major Advertising Placement 8 10 13 10
- Expansion of Channel 19 weekly broadcasting 42 hrs/week 75 hrs/week 75 hrs/week
schedule to include P&Z meetings and
production of original programming
- Provide support services for all city YES YES YES YES
departments as requested
*** Performance measures were redeveloped to reflect actual department performance (i.e. projects,
publication, etc.) as opposed to past practices of reporting messages sent. The focus is on creating new
avenues of communication to reach a variety of audiences and prompt responses to citizen and media concerns.
The Public Communications Division is responsible for providing information to the public and the media in a timely and accurate way
and for providing assistance to departments on developing marketing strategies and campaigns. Additionally, this division is
responsible for supporting and assisting with community relations events and activities. The Community Relations Program is a
program that provides citizens with the opportunity to learn about and take part in their local government. Teen Courts, Citizens
121
GENERAL GOVERNMENT
COMMUNITY PROGRAMS
Description & Budget Explanation:
The Community Programs Division provides program that will promote understanding and encourage participation
between city government and the community.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $124,828 $130,631 $135,357 $101,840
Position Summary 1.5 1.75 1.75 1
Service Level:To provide programs that will encourage two-way communication and better
understanding and involvement between city government and the community.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimates Approved
Effectiveness
-# CU graduates serving on city committees N/A N/A 30 35
-# of volunteer hours worked 7107 5265 4900 6000
Efficiency
-Annual cost per Citizen University participant. $110 $185 $126 $125
-Annual est.value to city through use of
volunteers at current rate of $ 12 per hr. 83,177 $62,102 $55,000 $60,000
Output
-Annual # of Citizen University graduates 23 23 24 24
-Annual # of College Station 101 graduates N/A N/A 100 200
122
General Government
NEIGHBORHOOD SERVICES
Description & Budget Explanation:
The Neighborhood Services Program is designed to foster communication between the City and residents for the
purpose of promoting exceptional quality of life, sound development, and thriving neighborhoods. In support of this
purpose staff provides professional leadership in maintaining and expanding the Neighborhood Partnership Program,
Historic Preservation programs and participating in other related activites of City departments.
Program Name: Neighborhood Services
Service Level: Develop and administer a neighborhood services program that includes association support, Historic
Preservation Committee support, planning, hosting related events.
Performance Measures: FY05 FY 06 FY07 FY08
Actual Actuals Estimates Approved
Effectiveness
- Number of neighborhoods using Mosquito Abatement Program N/A N/A 10 15
- Number of NEW neighborhood associations registered N/A N/A 5 7
Efficiency
- Average estimated cost per person for sponsored events N/A N/A $8.29 $12.00
- Dollars reimbursed for Mosquito Abatement N/A N/A $2,000 $3,500
- Dollars disbursed for Gateway Grants N/A N/A $8,000 $12,000
Output
- Number of Neighborhood Events sponsored 24 21 4 4
- Total number of registered Neighborhood Associations 29 33 38 45
HISTORIC PRESERVATION FY05 FY 06 FY07 FY08
Actual Actuals Estimates Approved
Budget Summary $21,431 $22,554 $15,272 $18,593
Position Summary 0.5 N/A 0.5 0.5
Performance Measures:
Effectiveness
- Total number of persons attending Historic Lunch Lectures N/A N/A 960 450
- Total number of documents acquired for Project Hold N/A 4137 5500 6000
Efficiency
- Average estimated cost per person for lunch lectures N/A N/A $7.58 $6.50
- Total estimated dollars contributed for lunch lectures N/A $1,912 $1,980 $1,000
Output
- Total number of Historic Lunch lectures sponsored N/A 10 11 6
- Total number of oral history interviews N/A 8 10 12
123
GENERAL GOVERNMENT
HUMAN RESOURCES
Description & Budget Explanation:
The Human Resources Department is responsible for developing, supporting and delivering quality human resources
programs and services that are designed to assist the City in attracting, retaining and developing a healthy, diverse and
well-qualified workforce.
FY 05 FY06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary $536,343 $602,134 $874,139 $928,206
Position Summary 7 7 10 10
Program Name: Employment
Service Level: Provide effective recruitment and selection programs designed to attract, hire and
retain a qualified workforce.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent of internal survey respondents satisfied with
assistance in the recruiting and hiring of new employees 68% 68% No Survey Date 95%
-Percent of internal survey respondents satisfied with timely
response to employee issues, concerns and questions 73% 73% No Survey Date 95%
Efficiency
-Percent of job vacancies posted within 24 hours of
receipt of Position Posting Form 99% 99% 99% 99%
-Percent of applications sent to hiring department within
1 working day following position closing date 99% 99% 99% 99%
-Percent of letters sent to non-selected applicants within
5 working days of receipt of applications from hiring dept 99% 95% 99% 99%
Output
-No. of recruitment events attended 6 1 1 2
-No. of ads placed in local paper 67 84 90 75
-No. of ads placed outside of local area 17 77 80 30
-No. of applications processed 5,893 8,151 4,000 5,000
- No. of applications received per posted position 112 27 50 50
-No. of applicants skills testing conducted 231 103 50 50
-No. of police tests administered 2 14 10 4
-No. of fire department tested administered 3 3 3 2
-No. of formal exit interviews conducted N/A 11 10 15
* Risk was added in 4th quarter FY06
124
Program Name: Compensation
Service Level:Attract and retain a quality workforce by administering and managing
compensation and classification programs that provide for equitable salaries.
Performance Measures
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Degree to which the pay structure approximates the
60th percentile of the relevant labor market. 96% 96% 96% 95%
Efficiency
-Percent of classification and compensation reviews completed
within 60 working days. 85% 83% 71% 85%
Output
-No. of competencies/performance increases processed 339 390 600 5,009
-No. of skill level increases processed 272 233 200 270
-No. of job positions reviewed 23 18 55 37
-No. of job positions reviewed for reclassification 0 N/A 25 13
-No. of external salary surveys responded to 100% 80 30 23
Program Name: Benefits
Service Level:Attract and retain a quality workforce by designing and managing competitive
benefits plans, and ensuring compliance with applicable laws
Performance Measures:
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent of internal survey respondents satisfied with
benefits assistance and response to benefits questions 80% 80% No Survey Data 95%
Efficiency
-Percent of individual employee benefits problems responded
to within 1 working day. 96 97% 93% 95%
-Percent of Leave Request Forms processed
within 2 working days 94 90% 95% 95%
Output
-No. of benefits outreach/educational programs offered 4 14 25 5
- No. of wellness events offered 7 4 6 6
- No. of retirement applications processed 10 11 12 10
- No. of educational reimbursements processed 51 30 25 30
-No. of vision reimbursements processed 273 122 90 100
125
Program Name: Employee Development
Service Level:Provide training and employee development programs that develops the skills and competencies
needed by City employees to increase efficiency and effectiveness of service delivery
Performance Measures:
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent of internal survey respondents satisfied with
training and employee development programs offered 76% 76% No Survey Data 95%
Efficiency
-Total cost of in-house training per employee $76.50 $35.25 $45.00 $150.00
-Cost per employees participating. $21.00 $66.41 $30.00 $100.00
-No. of development/coordination hours per program 4 4 4 4
Output
-Total training programs completed 60 76 110 40
-Total contact training hours 12,586 11,419 12,000 15,000
-No. of employees participating in training (total programs) 2,753 1,630 25,000 1,500
-No. of new training programs introduced N/A 14 10 2
-No. of non-city employees participating in training 31 65 105 50
126
RISK MANAGEMENT
Description & Budget Explanation:
The Risk Management Division is responsible for providing programs that minimize the City’s exposure to physical
and financial loss. The Division resolves claims filed against the City and has programs established to reduce potential
claims to the City. These programs include safety classes and inspections.
Program Name: Claims Administration and Safety Administration
Service Level:To manage all loss prevention, loss control and safety training functions in a cost effective manner.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
Average Paid Claim:
- Auto Physical Damage (CMP & COLL) $811.00 $3,175.00 $1,388.00
- Mobile Equipment (CMP & COLL)
- City Property Damage $831.00 $10,809.00 $585.00
- Auto Liability (Bodily Injury & Property Damage) $1,388.00 $2,056.00 $3,705.00
- General Liability (Bodily Injury & Property Damage) $1,599.00 $809.00 $475.00
- Directors & Officers Liability NO DATA NO DATA
- Employment Practices Liability NO DATA NO DATA
- Law Enforcement Liability NO DATA NO DATA
- Medical Professional Liability (Fire Dept.) NO DATA NO DATA
- Worker Compensation Medical Only $568.00 $881.00 $510.00
- Worker Compensation Lost Time $3,182.00 $5,523.00 $10,550.00
- Subrogation Collected Quarterly NO DATA $29,633.00 $14,250.00
- Total Claims Adjusted (ALL)
Efficiency
Net closing ratio:
- APD% 98% 95.0% 80% 95%
- MOBL-EQPT% 100% 95%
- CPD% 100% 90.0% 56% 95%
- ALBI/PD% 100% NO DATA 77% 95%
- GLBI/PD% 92% NO DATA 83% 95%
- DO% 0% NO DATA NO DATA
- EMPL% 0% NO DATA NO DATA
- LEL% 0% NO DATA NO DATA
- MPL% 0% NO DATA NO DATA
- WC-MO% 90% 80% 62% 90%
- WC-LT% 70% 70% 29% 70%
- SUBRO% 85% 85% 62% 85%
- Total Claims Closed (All)65% 85%
Output
- Contracts Reviewed 16 24
- Insurance Certificates reviewed 30 60
-Risk Management Training Programs Conducted 4 6
-Safety Training Programs Conducted 62 60
-Safety Training Programs - Employees Trained 764 600
-Special Projects 54
127
Debt Service Fund
The City’s basic debt management policies are
explained in the Financial Policy Statements,
included in the appendix to 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 issue debt only 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 FY08 tax rate to finance
general governmental services, including debt
service is 43.94 cents per $100 of valuation.
Current policy is to maintain at least 8.33% of
annual appropriated expenditures and any
associated fees 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 follows:
Bond Type Standard & Poor’s Moody’s
General Obligation AA- Aa3
Utility Revenue A+ A1
Certif. of Oblig. AA- Aa3
Revenues in the Debt Service Fund are anticipated
to increase in FY08 by 8.34% from the FY07
revised budget. This reflects an increase in the
taxable base in College Station. The current debt
service portion of the tax rate is 24.84 cents per
$100 of valuation.
Total revenues projected to pay on the City’s
existing debt in FY08 are $13,518,638. Total
expenditures out of the Debt service fund are
estimated to be $13,128,740. Of that total,
expenditures on General Obligation Bonds are
budgeted at $6,898,413 and Certificates of
Obligation at $6,214,327. An additional $16,000 is
included for agent fees associated with issuing debt.
In November 2003, the citizens of College Station
approved $38,405,000 in future General Obligation
bond authorization for streets, traffic, police and
fire station projects, the City Center project, and
parks projects including the second phase of
Veterans Park. In FY07, $3,930,000 in General
Obligation debt was issued. In FY08, it is
anticipated that $5,494,000 in General Obligation
Bonds will be issued. These funds will be used as
follows:
$4,354,000 for Street and Transportation
projects
$600,000 for Traffic Signals and Safety System
Improvements projects
$500,000 for Sidewalk Improvement and Hike
and Bike Trail projects
$40,000 for Parks and Recreation projects
It is also anticipated that the City will issue
$9,690,000 in Certificates of Obligation. This debt
is expected to be used as follows:
$1,175,000 for Parks and Recreation projects
$150,000 for Streets projects
$5,525,000 for the new cemetery
$2,490,000 for radio system replacement
$250,000 for municipal building improvements
$100,000 for technology projects
Each year an analysis is done to determine what
resources are needed and if refunding and call
options are available and in the best interest of the
City. It is not known at this time if any refunding
will be done in FY08.
The following section contains a schedule of
requirements and a summary of requirements for all
General Obligation Bonds and Certificates of
Obligation. The detailed information for each
individual GOB and CO is found in Appendix H.
The schedule of requirements and the individual
detailed information for all Utility Revenue Bonds
are also found in Appendix H.
* The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade”
debt issue is BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grading" is Bbb.
128
City of College Station
Debt Service
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance 2,818,087$ 3,072,775$ 3,072,775$ 3,348,561$ 3,348,561$
REVENUES
Ad Valorem Taxes, etc. 9,016,285$ 10,053,000$ 10,053,000$ 11,131,227$ 11,131,227$ 10.73%
Investment Earnings 225,646 100,000 200,000 275,000 275,000 175.00%
Other - - 177,270 -
Transfers 2,388,420 2,325,070 2,325,070 2,112,411 2,112,411 -9.15%
Total Revenues 11,630,351$ 12,478,070$ 12,755,340$ 13,518,638$ 13,518,638$ 8.34%
Total Funds Available 14,448,438$ 15,550,845$ 15,828,115$ 16,867,199$ 16,867,199$ 8.46%
EXPENDITURES & TRANSFERS
General Obligation Bonds 5,639,381$ 6,273,233$ 6,135,557$ 6,898,413$ 6,898,413$ 9.97%
Certificates of Obligation 5,724,254 5,988,002 5,896,687 6,214,327 6,214,327 3.78%
Agent Fees, Other Costs 12,028 16,000 447,310 16,000 16,000 0.00%
Total Operating Expenses & Transfers 11,375,663$ 12,277,235$ 12,479,554$ 13,128,740$ 13,128,740$ 6.94%
Increase in Fund Balance 254,688$ 200,835$ 275,786$ 389,898$ 389,898$
Ending Fund Balance 3,072,775$ 3,273,610$ 3,348,561$ 3,738,459$ 3,738,459$
DEBT SERVICE FUND - SOURCES
Ad Valorem
Taxes, etc.
82%
Transfers
16%Other
0%
Investment
Earnings
2%
DEBT SERVICE FUND - USES
Agent Fees,
Other Costs
0.1%
General
Obligation
Bonds
52.5%
Certificates of
Obligation
47.3%
DEBT SERVICE FUND - SOURCES
Investment
Earnings
2%
Other
0%
Transfers
16%
Ad Valorem
Taxes, etc.
82%
DEBT SERVICE FUND - SOURCES
Ad Valorem
Taxes, etc.
82.3%
Transfers
15.6%
Investment
Earnings
2.0%
129
Issue Principal Interest Total
G.O.B. Series 1996 460,000 35,563 495,563
G.O.B. Series 1998 325,000 59,066 384,066
G.O.B. Series 1999 335,000 184,493 519,493
G.O.B. Series 2000 380,000 74,670 454,670
G.O.B. Series 2001 165,000 94,295 259,295
G.O.B. Series 2002 245,000 230,128 475,128
G.O.B. Series 2003 195,000 149,488 344,488
G.O.B. Series 2004 820,000 461,620 1,281,620
G.O.B. Series 2005 165,000 213,163 378,163
G.O.B. Series 2006 200,000 311,988 511,988
G.O.B Series 2006 Refunding 40,000 445,250 485,250
G.O.B. Series 2007 1,150,000 158,691 1,308,691
TOTAL 4,480,000$ 2,418,412$ 6,898,412$
DEBT SERVICE
FY 2007-2008
ALL SERIES
GENERAL OBLIGATION BONDS
SUMMARY OF REQUIREMENTS
130
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
EACH YEAR
PRINCIPAL
OUTSTANDING AS OF
OCTOBER 1
FY 08 4,480,000 2,418,412 6,898,412 55,720,000
FY 09 3,565,000 2,233,329 5,798,329 51,240,000
FY 10 3,740,000 2,059,550 5,799,550 47,675,000
FY 11 4,050,000 1,872,910 5,922,910 43,935,000
FY 12 4,190,000 1,681,673 5,871,673 39,885,000
FY 13 4,100,000 1,500,901 5,600,901 35,695,000
FY 14 3,920,000 1,324,406 5,244,406 31,595,000
FY 15 3,875,000 1,150,454 5,025,454 27,675,000
FY 16 3,695,000 980,908 4,675,908 23,800,000
FY 17 3,880,000 812,123 4,692,123 20,105,000
FY 18 2,715,000 670,966 3,385,966 16,225,000
FY 19 1,960,000 569,759 2,529,759 13,510,000
FY 20 2,055,000 479,894 2,534,894 11,550,000
FY 21 2,160,000 384,500 2,544,500 9,495,000
FY 22 1,775,000 295,841 2,070,841 7,335,000
FY 23 1,865,000 214,263 2,079,263 5,560,000
FY 24 1,580,000 135,209 1,715,209 3,695,000
FY 25 1,135,000 71,913 1,206,913 2,115,000
FY 26 755,000 28,069 783,069 980,000
FY 27 225,000 5,203 230,203 225,000
ALL SERIES
GENERAL OBLIGATION BONDS
SCHEDULE OF REQUIREMENTS
DEBT SERVICE
G.O.B. PRINCIPAL & INTEREST
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
FY 08FY 10FY 12FY 14FY 16FY 18FY 20FY 22FY 24FY 26PRINCIPAL INTEREST
131
DEBT SERVICE
SUMMARY OF REQUIREMENTS
CERTIFICATES OF OBLIGATION
ALL SERIES
FY 2007-2008
ISSUE - PRINCIPAL
GENERAL DEBT
ASSOCIATED
WPC TIF
ASSOCIATED
EQUIP REPL
ASSOCIATED
PARKING
ENTERPRISE
ASSOCIATED
ELECTRIC
FUND
ASSOCIATED
WASTE
WATER FUND
ASSOCIATED
NEW
MUNICIPAL
CEMETERY TOTAL
C.O. Series 2000 145,000 - - - - - - 145,000
C.O. Series 2000 A - - - 280,000 - - - 280,000
C.O. Series 2001 65,000 - - - - - - 65,000
C.O. Series 2002 500,000 380,000 - - - - - 880,000
C.O. Series 2003 - - 210,000 - - - - 210,000
C.O. Series 2003A 30,000 - - - - - - 30,000
C.O. Series 2004 - - - - 186,743 158,257 - 345,000
C.O. Series 2005 165,000 640,000 150,000 - - - 50,000 1,005,000
C.O. Series 2006 200,000 - - - - - 85,000 285,000
C.O. Series 2007 1,135,000 - - - - - 15,000 1,150,000
TOTAL PRINCIPAL 2,240,000$ 1,020,000$ 360,000$ 280,000$ 186,743$ 158,257$ 150,000$ 4,395,000$
ISSUE - INTEREST
C.O. Series 2000 19,986 - - - - - - 19,986
C.O. Series 2000 A - - - 259,158 - - - 259,158
C.O. Series 2001 57,418 - - - - - - 57,418
C.O. Series 2002 411,250 8,075 - - - - - 419,325
C.O. Series 2003 - - 3,413 - - - - 3,413
C.O. Series 2003A 25,273 - - - - - - 25,273
C.O. Series 2004 - - - - 186,877 158,371 - 345,248
C.O. Series 2005 134,188 14,400 16,275 - - - 17,000 181,863
C.O. Series 2006 302,500 - - - - - 44,984 347,484
C.O. Series 2007 130,866 - - - - - 29,294 160,160
TOTAL INTEREST 1,081,481$ 22,475$ 19,688$ 259,158$ 186,877$ 158,371$ 91,278$ 1,819,327$
TOTAL PAYMENT 3,321,481$ 1,042,475$ 379,688$ 539,158$ 373,620$ 316,628$ 241,278$ 6,214,327$
132
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS OF
OCTOBER 1
FY 08 4,395,000 1,819,327 6,214,327 41,740,000
FY 09 2,325,000 1,672,172 3,997,172 37,345,000
FY 10 2,435,000 1,570,098 4,005,098 35,020,000
FY 11 2,010,000 1,471,091 3,481,091 32,585,000
FY 12 2,105,000 1,378,231 3,483,231 30,575,000
FY 13 2,225,000 1,282,238 3,507,238 28,470,000
FY 14 2,330,000 1,179,289 3,509,289 26,245,000
FY 15 2,460,000 1,068,675 3,528,675 23,915,000
FY 16 2,505,000 953,012 3,458,012 21,455,000
FY 17 2,515,000 835,171 3,350,171 18,950,000
FY 18 2,645,000 712,737 3,357,737 16,435,000
FY 19 2,800,000 582,300 3,382,300 13,790,000
FY 20 2,940,000 443,306 3,383,306 10,990,000
FY 21 1,425,000 339,734 1,764,734 8,050,000
FY 22 1,500,000 273,478 1,773,478 6,625,000
FY 23 1,575,000 202,894 1,777,894 5,125,000
FY 24 1,600,000 128,619 1,728,619 3,550,000
FY 25 975,000 68,063 1,043,063 1,950,000
FY 26 750,000 27,950 777,950 975,000
FY 27 225,000 5,203 230,203 225,000
ALL SERIES
CERTIFICATES OF OBLIGATION
SCHEDULE OF REQUIREMENTS
DEBT SERVICE
C.O. PRINCIPAL & INTEREST
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
FY 08FY 10FY 12FY 14FY 16FY 18FY 20FY 22FY 24FY 26PRINCIPAL INTEREST
133
City of College Station
Economic Development Fund
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
BEGINNING BALANCE 493,430$ 821,877$ 821,877$ 1,389,691$ 1,389,691$
REVENUES
Operating transfers
General Fund -$ -$ -$ 315,000$ 315,000$ 100.00%
Electric Fund 315,000 315,000 315,000 - - -100.00%
Water Fund 12,500 12,500 12,500 12,500 12,500 0.00%
Wastewater Fund 20,000 20,000 20,000 20,000 20,000 0.00%
Sanitation Fund 12,500 12,500 12,500 12,500 12,500 0.00%
Business Park Fund - 500,000 500,000 500,000 500,000 0.00%
Investment Earnings 31,167 20,000 45,000 35,000 35,000 75.00%
Other - - - N/A
Total Revenues 391,167$ 880,000$ 905,000$ 895,000$ 895,000$ 1.70%
Total Funds Available 884,597$ 1,701,877$ 1,726,877$ 2,284,691$ 2,284,691$ 34.25%
EXPENDITURES & TRANSFERS
Cash Assistance 62,720$ 1,087,127$ 337,186$ 2,000,000$ 1,950,000$ 79.37%
Other - - - - 50,000 N/A
Total Operating Expenses & Xfers 62,720$ 1,087,127$ 337,186$ 2,000,000$ 2,000,000$ 83.97%
Increase/Decrease in Fund Balance 328,447$ (207,127)$ 567,814$ (1,105,000)$ (1,105,000)$ 433.49%
Ending Fund Balance 821,877$ 614,750$ 1,389,691$ 284,691$ 284,691$
Economic Development Fund - Sources
Investment
Earnings
3.91%
Electric Fund
0.00%
General Fund
35.20%
Business Park
Fund
55.87%
Sanitation
Fund
1.40%
Wastewater
Fund
2.23%Water Fund
1.40%
Economic Development Fund - Uses
Cash
Assistance
97%
Other
3%
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 on page
F-1.
Revenues for the Economic Development Fund are
collected from the General Fund, Water, Wastewater,
Sanitation, and the Business Park Funds. The FY08 total
transfers in to the fund total $860,000. Investment earnings
of approximately $35,000 are also anticipated in FY08.
The Economic Development Fund expenditures are
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.
$1,950,000 is available for cash assistance. $50,000 will
be transferred to the General Fund to fund the economic
development portion of the Comprehensive Plan.
134
City of College Station
Parks Xtra Education
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance 2,026$ 23,796$ 23,796$ 17,917$ 17,917$
REVENUES
Xtra Education Revenues 106,256$ 92,700$ 90,000$ 92,700$ 92,700$ 0.00%
Investment Earnings 676 412 800 824 824 100.00%
OTHER 466 - - - - 0.00%
Total Revenues 107,398$ 93,112$ 90,800$ 93,524$ 93,524$ 0.44%
Total Funds Available 109,424 116,908$ 114,596$ 111,441$ 111,441$ -4.68%
EXPENDITURES
Xtra Education Programs 80,628$ 95,755$ 94,314$ 95,622$ 95,622$ -0.14%
General & Administrative Transfer 5,000 4,729 2,365 4,530 4,619 -2.33%
Total Expenditures 85,628$ 100,484$ 96,679$ 100,152$ 100,241$ -0.24%
Increase/Decrease in Fund Balance 21,770$ (7,372)$ (5,879)$ (6,628)$ (6,717)$
Ending Fund Balance 23,796$ 16,424$ 17,917$ 11,289$ 11,200$
Parks Xtra Education Fund - Sources
Xtra Education
Revenues
99.12%
Investment
Earnings
0.88%
Parks Xtra Education - Uses
Xtra Education
Programs
95%
General &
Administrative
Transfer
5%
Established in FY96, Parks Xtra Education is a joint
effort of the City of College Station and the College
Station Independent School District (CSISD) to
provide community-based education programs.
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.
Registration fees provide the primary funding for the
Parks Xtra Education Fund. Revenues are projected to
be $92,700 in FY08.
Program funding for FY08 is $100,241. These funds
include $95,622 to cover the cost of instructors,
supplies, equipment, and various other program-
related expenses. The remaining $4,619 is allocated
for a general and administrative transfer related to
expenses incurred by the program.
135
City of College Station
Parks Xtra Education Fund Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DEPARTMENT FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Parks Xtra Education 80,628$ 95,755$ 94,314$ 95,622$ 95,622$ -0.14%
FUND TOTAL 80,628$ 95,755$ 94,314$ 95,622$ 95,622$ -0.14%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 4,531$ 10,965$ 8,509$ 10,832$ 10,832$ 0.00%
Supplies 5,944 14,080 13,671 14,080 14,080 0.00%
Maintenance - - - - - 0.00%
Purchased Services 70,153 70,710 72,134 70,710 70,710 0.00%
Capital Outlay - - - - - 0.00%
FUND TOTAL 80,628$ 95,755$ 94,314$ 95,622$ 95,622$ -0.14%
PERSONNEL SUMMARY BY ACTIVITY
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DEPARTMENT FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Parks Xtra Education - - - - - 0.00%
FUND TOTAL - - - - - 0.00%
136
Municipal Court 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, Time
Efficiency Payment Fee, and Juvenile Case
Manager Fee. 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 Fund
The Court Technology Fee 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.
Revenues in the Court Technology Fund are
expected to be $93,400. Approved expenditures
of $32,900 will be used for technology related
purchases such as computer hardware and
software for court facilities.
Court Security Fund
The Court Security Fee can be used to fund
security projects at the Municipal Court building.
Revenues in the fund are anticipated to be
$77,700. Approved expenditures total $122,092.
There is $16,008 budgeted for security related
purchases for court facilities, and $106,084 is
budgeted for the general and administrative
transfer. The general and administrative transfer
amount offsets the cost of the salary and benefits
for the court bailiff position, as well as the
deputy marshal positions that operate metal
detectors installed at municipal court.
Efficiency Time Payment Fund
The Efficiency Time Payment Fee can be used
for the purpose of improving the efficiency of
the administration of justice in College Station.
Anticipated revenues in FY08 total $10,800.
Expenditures of $8,200 are budgeted. These
expenditures are for the general and
administrative transfer that will offset a portion
of costs associated with accepting credit cards at
Municipal Court.
Juvenile Case Manager Fund
The Juvenile Case Manager Fee can be used to
fund the salary and benefits of a Juvenile Case
Manager, as well as cover the salary and benefits
of staff time spent administering Teen Court.
Revenues in the Juvenile Case Manager Fund are
anticipated to be $107,600. $86,766 is budgeted
for the general and administrative transfer. This
amount covers the salary and benefits for the
Juvenile Case Manager and the Teen Court
Coordinator for time spent managing Teen Court
and related Juvenile cases.
137
City of College Station
Court Technology Fund
Fund Summary
11/26/2007 13:22
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance 239,711$ 299,456$ 299,456$ 221,619$ 221,619$
REVENUES
Court Technology Fees 92,794$ 90,000$ 81,000$ 83,400$ 83,400$ -7.33%
Investment Interest 10,869 4,000 13,000 10,000 10,000 150.00%
Total Revenues 103,663$ 94,000$ 94,000$ 93,400$ 93,400$ -0.64%
Total Funds Available 343,374$ 393,456$ 393,456$ 315,019$ 315,019$
EXPENDITURES
Court Technology Projects 19,918$ 25,000$ 144,308$ 32,900$ 32,900$ 31.60%
General & Administrative Transfer 24,000 27,529 27,529 - -
Total Expenditures 43,918$ 52,529$ 171,837$ 32,900$ 32,900$ -37.37%
Increase (Decrease) in Fund Balance 59,745$ 41,471$ (77,837)$ 60,500$ 60,500$
Ending Fund Balance 299,456$ 340,927$ 221,619$ 282,119$ 282,119$
Court Technology Fund - Uses
Court
Technology
Projects
100%
Court Technology Fund - Sources
Court
Technology
Fees
89%
Investment
Interest
11%
138
City of College Station
Court Security Fund
Fund Summary
11/26/2007 13:23
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
BEGINNING FUND BALANCE 278,367$ 339,933$ 339,933$ 377,914$ 377,914$
REVENUES
Court Security Fees 69,651$ 68,000$ 61,000$ 62,800$ 62,800$ -7.65%
Investment Interest 13,503 9,000 14,500 14,900 14,900 65.56%
Total Revenues 83,154$ 77,000$ 75,500$ 77,700$ 77,700$ 0.91%
Total Funds Available 361,521$ 416,933$ 415,433$ 455,614$ 455,614$
EXPENDITURES
Court Security Projects 3,808$ 10,000$ -$ 16,008$ 16,008$ 60.08%
General & Administrative Transfers 17,780 100,711 37,519 106,084 106,084 5.34%
Total Expenditures 21,588$ 110,711$ 37,519$ 122,092$ 122,092$ 10.28%
Increase (Decrease) in Fund Balance 61,566$ (33,711)$ 37,981$ (44,392)$ (44,392)$
Ending Fund Balance 339,933$ 306,222$ 377,914$ 333,522$ 333,522$
Court Security Fund - Sources
Court Security
Fees
81%
Investment
Interest
19%
Court Security Fund - Uses
Court Security
Projects
13%
General &
Administrative
Transfers
87%
139
City of College Station
Efficiency Time Payment Fund
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance -$ 34,921$ 34,921$ 42,421$ 42,421$
REVENUES
Efficiency Time Payment Fees 18,494$ 10,400$ 9,000$ 9,300$ 9,300$ -10.58%
Interest Earnings 16,427 1,100 1,500 1,500 1,500 36.36%
Total Revenues 34,921$ 11,500$ 10,500$ 10,800$ 10,800$ -6.09%
Total Funds Available 34,921$ 46,421$ 45,421$ 53,221$ 53,221$
EXPENDITURES
General & Administrative Transfer -$ 6,000$ 3,000$ 8,200$ 8,200$ 36.67%
Total Expenditures -$ 6,000$ 3,000$ 8,200$ 8,200$ -50.00%
Increase (Decrease) in Fund Balance 34,921$ 5,500$ 7,500$ 2,600$ 2,600$
Ending Fund Balance 34,921$ 40,421$ 42,421$ 45,021$ 45,021$
REVENUES
Efficiency
Time
Payment
Fees
86%
Interest
Earnings
14%
EXPENDITURES
General &
Administrative
Transfer
100%
140
City of College Station
Juvenile Case Manager Fund
Fund Sumamry
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance -$ 69,206$ 69,206$ 163,704$ 163,704$
REVENUES
Juvenile Case Manager Fees 36,652$ 107,000$ 100,000$ 103,000$ 103,000$ -3.74%
Interest Earnings 32,554 2,000 4,500 4,600 4,600 130.00%
Total Revenues 69,206$ 109,000$ 104,500$ 107,600$ 107,600$ -1.28%
Total Funds Available 69,206$ 178,206$ 173,706$ 271,304$ 271,304$
EXPENDITURES
General & Administrative Transfers -$ 129,933$ 10,002$ 86,766$ 86,766$ -33.22%
Total Expenditures -$ 129,933$ 10,002$ 86,766$ 86,766$ -92.30%
Increase (Decrease) in Fund Balance 69,206$ (20,933)$ 94,498$ 20,834$ 20,834$
Ending Fund Balance 69,206$ 48,273$ 163,704$ 184,538$ 184,538$
Juvenile Case Manager Fund - Uses
General &
Administrative
Transfers
100%
Juvenile Case Manager Fund - Sources
Juvenile Case
Manager Fees
96%
Interest
Earnings
4%
141
City of College Station
Police Seizure
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance 23,727$ 26,912$ 26,912$ 27,017$ 27,017$
REVENUES
Police Seizure Revenues 30,468$ 10,000$ 23,000$ 15,000$ 15,000$ 50.00%
Investment Earnings 1,104 500 1,300 1,000 1,000 100.00%
Total Revenues 31,572$ 10,500$ 24,300$ 16,000$ 16,000$ 52.38%
Total Funds Available 55,299 37,412$ 51,212$ 43,017$ 43,017$ 14.98%
EXPENDITURES
Police Seizure Programs 28,387$ 24,195$ 24,195$ 20,000$ 20,000$ -17.34%
Total Expenditures 28,387$ 24,195$ 24,195$ 20,000$ 20,000$ -17.34%
Increase (Decrease) in Fund Balance 3,185$ (13,695)$ 105$ (4,000)$ (4,000)$
Ending Fund Balance 26,912$ 13,217$ 27,017$ 23,017$ 23,017$
Police Seizure Fund - Sources
Police Seizure
Revenues
94%
Investment
Earnings
6%
Police Seizure Fund - Uses
Police
Seizure
Programs
100%
This fund is prepared using the modified accrual
basis of accounting. This accounting method
recognizes revenues when they become measurable
and available to finance expenditures of the current
period. Expenditures are recognized when the related
fund liability is incurred with the exception of several
items. The full listing of these exceptions can be
found in the Financial Policies on page F-1.
The Police Seizure Fund accounts for items received
by the City through the Police Department as a result
of criminal investigations. These funds are used for
one time equipment and other purchases to assist in
police activities.
Police Seizure Fund revenues are estimated to be
$16,000 in FY08. Expenditures of $20,000 are
budgeted in FY08.
142
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 of arterial streets,
reconstruction of major arterial streets, and for public
buildings such as City offices, libraries, swimming
pools and other general use facilities.
The most recent 5-year General Obligation bond
election was held in November of 2003. The 2003
November election granted the City authority to issue
$38,405,000 in General Obligation debt. The
proceeds from this debt issuance will fund the
relocation of Fire Station 3, renovations to the police
station, the development of Veterans Park Phase II,
traffic enhancements, street improvements and
improvements to various parks throughout the City.
In FY07, the City issued $3,930,000 in GO debt for
various General Government capital projects. Of this,
$730,000 was issued for the construction of a new
Forestry Shop. An additional $500,000 was issued
for the final construction on Phase II of Veterans
Park. These funds will be used to construct a road
leading to a second entrance/exit to the park.
$2,000,000 will be used for continued street
rehabilitation in the Northgate area, including the
Church Street and the Tauber and Stasney Street
rehabilitation projects. $600,000 will be used for new
traffic signal and safety improvement projects. These
include signals at the intersections of Harvey
Mitchell Parkway and Luther and Harvey Mitchell
Parkway and Holleman. Finally, $100,000 will be
used for various sidewalk improvements throughout
the City.
The FY08 Approved Budget includes the issuance of
$5,494,000 in GO’s. Included is $1,304,000 for street
rehabilitation projects in the Northgate area,
including the Tauber and Stasney Street
rehabilitation project. $540,000 has been included for
street oversize participation projects. These funds
will be used toward building increased capacity into
the streets that are being constructed by developers.
An additional $100,000 has been included for
sidewalk improvements and $400,000 for hike and
bike trails throughout the City, some of which will be
used toward completion of the Bike Loop project.
$500,000 is included for new traffic signal projects
and $100,000 is included for traffic system safety
improvements. $1,000,000 is included to be issued
for the Barron Road Rehabilitation project. In
addition, $1,000,000 is included for design and land
acquisition costs associated with Rock Prairie Road
Widening. Additional funds from a future bond issue
will be needed for the construction of the widening
of Rock Prairie Road. In addition, $510,000 is
included for the design of the William D. Fitch
Widening project. Construction on this project is
anticipated in future fiscal years. Finally, $40,000 is
included for renovations at the Central Park Shop.
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 CO's).
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.
In FY07, the City issued $3,960,000 in CO debt for a
variety of General Government Capital projects.
$625,000 was issued for the design of and initial
construction costs for the new City cemetery.
$991,000 was included for additional construction
costs related to the relocation of Fire Station #3.
143
Funds in the amount of $1,750,000 were issued for
the completion of the second floor of the Municipal
Court Building. Also included was $100,000 for an
updated EMS Reporting System. Parks projects for
which CO’s were issued included $90,000 for the
design of the Adamson Pool Bath House and
$315,000 for the design and construction of a
neighborhood park adjacent to the Woodland Hills
development. Finally, $89,000 was issued to cover
debt issuance costs.
The FY08 Approved Budget includes the issue of
$9,690,000 in CO debt. This amount includes
$5,525,000 for costs related to the continued
construction of the new City cemetery. Also included
is $2,490,000 for the replacement of the City’s 800
MHz radio system. The current total budget for this
project is $4,885,000. The additional funds for the
project will come from funds set aside in the
Equipment Replacement Fund for the replacement of
the radio system. The City, along with a number of
other local entities, is currently pursuing a grant that
would provide funding toward this project if the
grant is received. Funds in the amount of $100,000
are included for a Wireless Infrastructure project that
would establish wireless networking for City
employees at various locations throughout the City.
$250,000 has been included for rehabilitation
projects at the existing municipal facilities that will
be vacated upon the completion of the second floor
of the Municipal Court Building. The facilities will
be rehabilitated to meet the needs of the new
occupants. $150,000 is included for beautification
projects throughout the City. It is estimated that
$900,000 will be issued for the construction of the
Adamson Pool Bath House. Funds for the design of
the Bath House were issued in FY07. In addition,
funds in the amount of $30,000 are included for the
design of the Thomas Pool Bath House. Construction
of the Bath House is proposed for FY09. Finally,
$245,000 has been included in the CO issue for the
installation of replacement lights on the Southwood
Valley Athletic Complex little league fields.
The City will continue those remaining authorized
projects in accordance with the five-year CIP plan
presented to the City Council.
GOVERNMENTAL CAPITAL PROJECTS
Below are descriptions of the governmental capital
projects included in the FY08 Approved Budget. The
funds expended on these projects are considered
significant and nonroutine.
STREETS, TRAFFIC, SIDEWALKS AND TRAILS
CAPITAL PROJECTS
Street Rehabilitation Projects
In FY08, funds in the amount of $2,090,719 are
estimated to be spent for street rehabilitation in the
College Park/Breezy Heights area in Southside
College Station. This is the area bounded by George
Bush Drive, West Dexter Drive, Hereford Street,
Holleman Drive, Eleanor Street and Fairview
Avenue. This project is part of a multi-year effort to
rehabilitate the infrastructure in older parts of
College Station. Funds are also projected in FY08 for
rehabilitation projects in the Northgate area.
Specifically, it is anticipated that $736,670 will be
expended for the rehabilitation of Church Avenue
between College Main and Nagle Street. Funds in the
amount of $1,678,424 are estimated for the
rehabilitation of Tauber Street and Stasney Street
from University Drive to Cherry Street. Also
included in this project is the construction of
sidewalks on College Main. The construction funds
for the Northgate Street rehabilitation projects were
authorized part of the 2003 GO bond election.
Street Extension Projects
$8,585,789 is projected in FY08 for various street
extension and widening projects. An estimated
$1,025,045 is included for phase II of the Dartmouth
Drive extension project. Dartmouth Drive will be
extended from Krenek Tap Road to Harvey Mitchell
Parkway. Construction on this project began in FY07
and is expected to be completed in FY08. Funds in
the amount of $540,000 are included for oversized
participation (OP) projects throughout the City.
Included in this amount is $27,004 for the OP of
Manuel Drive. In addition, funds in the amount of
$131,605 have been included for Victoria OP
projects. OP funds are used to help meet future
capacity needs by oversizing streets above the
minimum size required to serve a development.
$2,671,164 is included for the Arrington/Decatur
street extension project. This project will extend
Arrington Road and Decatur Drive will improve
north-south traffic flow on the west side of State
Highway 6 by providing local streets that will make a
connection from State Highway 40 to Barron Road.
$140,000 is included in the budget for future street
extension projects. Also included is $1,118,700 for
the Rock Prairie Road Widening project. These funds
will be used for design and right-of-way acquisition
costs related to the future widening of Rock Prairie
Road. Construction funds are not included in the
project budget. Funds are also included for projects
on Barron Road. $130,119 is included for the
remaining right-of-way acquisition related to the
144
future widening of Barron Road. In addition,
$2,320,656 is included for the design and initial
construction costs associated with the rehabilitation
of Barron Road. Additional funds from a future bond
issue will be needed for the completion of the
widening of Barron Road. Finally, $508,500 has been
included for the design of the William D. Fitch
Parkway widening project. This project will widen
William D. Fitch Parkway between Pebble Creek
Parkway and Rock Prairie Road. Construction on this
project is scheduled to begin in FY09.
Street TxDOT Projects
$672,000 has been included in FY08 for street-
scaping along Texas Avenue. The streetscaping will
be in conjunction with the TxDOT Texas Avenue
Widening project. It is anticipated that the street-
scaping will occur when the widening phases are
completed.
Traffic Projects
The F08 Approved Budget includes funds for traffic
management improvements, traffic system safety
improvements and new traffic signal projects. Funds
are included for the installation of new traffic signals
at the intersection of Rio Grande and Rock Prairie
and at the intersection of Welsh and Holleman.
$173,471 is included in the budget for the installation
of these signals. $87,395 is included in the budget for
traffic signal communication projects. This will
include the replacement fiber optic cable along Texas
Avenue which will support traffic signal connectivity
as well as other City data and voice services. The
City was required to remove aerial copper and fiber
optic cables on Texas Avenue between Harvey and
FM 2818 to accommodate lanes added as part of the
Texas Avenue Widening project.
Sidewalks and Trails Projects
The City of College Station has worked over the
years to ensure adequate transportation infrastructure
for pedestrians and bicyclists. $118,273 is included
in the budget for phase IA of pedestrian
improvements along University Drive. The FY08
funds will be used for the design of this project. This
phase of the project includes the modification of the
ramps at the University Drive and Wellborn Road
interchange, median and pedestrian improvements
from Wellborn Road to Boyett and the installation of
a signal on University Drive at Boyett. Construction
on this phase of the project is scheduled to begin in
FY09.
The City has an adopted sidewalk and bike loop plan.
$1,010,826 has been included in the budget for hike
and bike trail projects. It is anticipated that a portion
of these funds will be used for the completion of the
City’s bike loop. This project will consist of signed
bike routes, on-street bike lanes, and off-street bike
paths to link the Texas A&M campus, City of
College Station parks and local housing areas. As
new development occurs, sidewalks are an important
aspect that must be considered. In FY08, $107,000 is
estimated for sidewalk improvements along
Southwest Parkway and Appomatox Drive. Also
included is an estimated $259,320 for City of College
Station Beautification Improvements. This may
include enhancements at entrance points into the City
such as the Rock Prairie Road overpass at Highway
6.
PARKS CAPITAL PROJECTS
In FY08, funds in the amount of $395,018 are
included in the budget for the development of
University Park. University Park will be a
neighborhood park that will include a fenced “Bark
Park” for unleashed dogs. The park will also include
amenities typical of the City’s neighborhood parks,
such as walks, benches, and tables and lighting. An
estimated $810,000 will be spent on Veterans Park
Phase II. The construction of this phase of the park is
primarily complete and the project came in under
budget. The balance of the funds will be used to
create a second entrance/exit on University Drive.
Funds in the amount of $399,896 have been included
for the New Forestry Shop construction. These funds
will be used for the construction of a new Forestry
Shop that will be adjacent to the future community
park near the landfill on Rock Prairie Road. $40,000
is included in the budget for renovations to the
existing Central Park Shop. This shop, located at
Central Park, is used by Parks Operations and the
funds will be used for minor renovations.
Funding in the amount of $315,000 has been
included in FY08 Approved Budget for the
development of Woodland Hills Park. The Woodland
Hills Park will be adjacent to the Woodland Hills
development and will include features such as a
playground, walks area lights and other amenities.
Funds in the amount of $915,000 are estimated for
the construction of a new bath house at Adamson
Pool. The design of the bath house began in FY07
and funding for the construction portion of the
project has been appropriated in FY08. $30,000 is
included for the design of a new bath house at
Thomas Pool. It is anticipated that construction of
this bath house will occur in FY09. $400,000 has
been included in the approved budget for the
145
installation of replacement lights on the little league
fields at the Southwood Valley Athletic Complex.
$30,000 of Community Development Block Grant
(CDBG) funds are anticipated to be used on eligible
projects throughout the City. These include the
replacement of the current sidewalk entry to the
Lincoln Center which extends from the south
entrance to the parking lot and the addition of a
swing set at Lion’s Park. The funds will initially be
expended out of the Parks CIP Fund but will be
reimbursed with CDBG funds.
Finally, funds in the amount of $30,000 are included
for Field Redevelopment projects. 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. FY08 projects include the
renovations of infields, shade structures and support
facilities at the Central Park softball fields.
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 FY08, it is projected that
$10,477,877 will be spent on public facilities.
Included in this amount is $5,783,066 for the
construction of a new City cemetery. The new
cemetery will be located on the northwest corner of
FM 2818 and FM60, and will have an area
designated for students, faculty, staff, family and
friends of Texas A&M University. Completion of the
construction on this project is estimated for late
FY08. It is anticipated that sufficient revenue will be
generated by the sale of cemetery lots to ultimately
support the debt service payment and associated costs
of this project. $1,058,200 is the estimated
expenditure for the relocation of Fire Station #3. The
station will be moved from its current location on the
Highway 6 frontage road, which is now one-way, to
Barron Road. Funds in the amount of $1,683,963
have been included for renovations to the existing
Police Station. The project provides for the
expansion of the Police Department into the space
vacated by Municipal Court and for renovations of
the existing space. The improvements will provide
the Police Department with much needed additional
space. $61,487 is the estimated expenditure for the
New City Hall. This project is still in the initial
planning stages and the funds will be used for this
planning. $621,161 is included for improvements in
the Northgate area. It is estimated that $1,000,000
will be spent on the completion of the second floor of
the Municipal Court Building. This space is currently
unfinished and it is expected that this area will be
occupied by the Finance Department upon
completion. $250,000 is estimated for the
rehabilitation and remodel of the various existing
municipal office areas that will be restructured
following the move of Finance to the Municipal
Court Building. Finally, $20,000 is included for the
purchase of library books. The funds for the purchase
of these books come from donations collected for this
purpose.
The FY08 Approved Budget also includes a
projected expenditure of $5,028,815 for technology
projects. $54,398 is included for the Police
Department’s Automated Citations project. This
project will allow officers in the field to use a device
to enter citation information which can be
downloaded into the Municipal Court Case System.
Also included in the budget is $37,765 for the
Automated Customer Service project. This portion of
the project is for upgrades in Utility Customer
Service. Upgrades will allow customers to update
mailing addresses, phone numbers and email
addresses online. The upgrades will also allow for
recurring credit cards payments. $9,000 of the funds
for this project will be transferred from the Utility
Customer Service Fund.
A projection of $16,720 is included in the FY08
Approved Budget for the replacement of the
Uninterruptible Power Supply (UPS) units and
battery cabinets supporting the City’s telephone,
computer network and radio systems. An estimated
expenditure of $35,141 has been included for the
final phase of the PBX (Phone System) Replacement.
The final component of the phone system
replacement will be for the Police Department. This
will be coordinated with the Police Station
Improvements project. Funds for the UPS and Phone
System Replacement project will come from the
Equipment Replacement Fund where they have been
set aside for this purpose. An estimated expenditure
of $4,784,791 has been included for the replacement
of the City’s 800 MHz radio system. A portion of the
funds for this project ($2,310,000) will come from
the Equipment Replacement Fund where they have
been set aside for this purpose. The remainder will
come from CO’s. The City, along with a number of
local entities, is applying for a federal grant that
would fund a County-wide radio system. If
successful, the funds received for this project would
146
be used for the City’s portion of the system. Finally
$100,000 is included in the budget for the installation
of equipment that will allow wireless access by City
employees at various locations throughout the City.
DRAINAGE PROJECTS
Drainage capital projects are funded by revenue
generated through a drainage utility fee that is
collected from residential and commercial utility
users. The FY08 drainage capital projects budget
includes a projected expenditure of $1,580,286 for
improvements to the City’s drainage system.
Significant projects include a projected $750,658 for
storm drainage improvements to the flow capacity of
Bee Creek Tributary “A.” These improvements
include bank stabilization from Brothers Boulevard
to Longmire Drive. $300,000 is projected for
Greenways land acquisition throughout the City. The
City’s Greenways Master Plan calls for future trail
development in urban and suburban greenways.
$200,000 is included for Minor Drainage
Improvement projects. These funds are used for
minor unscheduled drainage projects that arise
throughout the fiscal year. $247,628 is included for
drainage improvements occurring in the College
Park/Breezy Heights area in conjunction with the
Street Rehabilitation project. In addition, $32,000 is
included for a Bee Creek Letter of Map Revision
(LOMR). The LOMR must be obtained from FEMA
for the Bee Creek Combined Channel Improvements
project.
UNFUNDED PROJECTS
The City has identified a number of unfunded
projects that have not been presented in the current
Capital Improvements Program. Some of these
projects may be presented for consideration as part of
a future bond issue.
ADDITIONAL O&M COSTS
The FY08 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 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 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.
The FY08 Approved Budget includes funding for a
number of capital projects that were either recently
put into operation or are anticipated to go-live in
FY08. Additional O&M funds are included in the
FY08 Approved Budget for a number of
governmental capital projects. Funds in the amount
of $151,490 were included in the FY08 budget for
O&M expenditures related to the new Municipal
Cemetery. This includes funds for a full-time
administrative support position. The incumbent in
this position will be responsible for paperwork and
related administrative duties. Also included are funds
for a Crew Leader position and a Groundsworker
position. These positions will be funded for one
quarter of FY08 and will be funded for a full year in
FY09 to coincide with the cemetery becoming fully
operational. Funds were also included for the
purchase of equipment such as a truck, tractor, trailer
and mower.
O&M funds have been included in the FY08
Approved Budget for the Veterans Park and Athletic
Complex. Funding for this project was phased in
over a two year period (FY07 and FY08) to coincide
with the progress of the project. Funds in the amount
of $257,286 have been included in the FY08
Approved Budget for O&M costs associated with
this project. Included are funds for three positions:
one Crew Leader, one Groundsworker and one
Irrigation Specialist. Also included are funds for
equipment such as a truck, cargo van and field
marking equipment, as well as funds for the increase
in electric utility costs due to the additional lights.
Funds were also included in the Parks O&M budget
for the costs associated with the opening of several
new parks in FY08. These include University Park
and Woodland Hills Park. Funds were included for
mowing contracts at each of these parks, supplies and
utility costs. Finally, funds were added to the Parks
O&M budget for costs associated with the opening of
the new forestry shop. Funds were included for the
purchase of tables, desks, chairs and an ice machine,
as well as for utility costs associated with the
building. Several other Parks capital projects will
have O&M costs, but these will be absorbed within
the existing Parks budget.
Other governmental projects for which O&M funds
are included in the FY08 Approved Budget include
the additional funds for information technology
projects. The O&M costs associated with several
information technology projects were included in the
Information Technology department’s budget.
Included funds were for software maintenance and
upgrades. The O&M costs for the information
technology software products are evaluated on an
annual basis.
147
A more detailed sheet at the end of this section
reflects the estimated O&M costs associated with the
governmental capital projects.
148
HEART OF THE RESEARCH VALLEY
149
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED
PROJECT BUDGET ACTUAL FY 06-07 ESTIMATE
NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
BEGINNING FUND BALANCE:18,184,996 24,049,456 24,049,456
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS 1,540,000 3,440,000 2,700,000
CERTIFICATES OF OBLIGATIONS 6,294,512 489,000 -
INTERGOVERNMENTAL TRANSFERS 15,620 - -
INTRAGOVERNMENTAL TRANSFERS 91,728 - 365,091
INVESTMENT EARNINGS 878,743 363,000 571,000
OTHER 9,183 25,000 25,000
SUBTOTAL ADDITIONAL RESOURCES 8,829,786$ 4,317,000$ 3,661,091$
TOTAL RESOURCES AVAILABLE 27,014,782$ 28,366,456$ 27,710,547$
STREET REHABILITATION PROJECTS
WEST PARK (SOUTHSIDE) ST0400 1,200,000 117,510 - 986,627
COLLEGE PARK/BREEZY HEIGHTS (SOUTHSIDE) ST0507 2,500,000 82,303 - 248,864
2 NORTHGATE STREET REHAB ST0518 0 - - -
2 CHURCH AVE REHAB PHASE II ST0523 1,687,063 46,857 887,063 895,002
1/2 TAUBER AND STASNEY REHAB/NG SIDEWALKS ST0505 2,252,110 69,519 2,000,000 472,654
CLOSED PROJECTS 6,835 - -
SUBTOTAL 323,024$ 2,887,063$ 2,603,147$
STREET EXTENSION PROJECTS
* JONES-BUTLER RD SOUTH - PH II ST0005 1,467,042 118,709 100,000 1,270,788
* VICTORIA OP ST9928 345,639 - - -
DARTMOUTH EXTENSION PHASE II ST0211 3,600,000 50,499 - 2,387,500
2 OVERSIZE PARTICIPATION ST0519 2,320,565 - - -
CORSAIR (AMS) STREET EXTENSION ST0612 329,000 2,031 - 326,969
WATERWOOD OP ST0613 23,431 - - 23,431
MANUEL DRIVE OP ST0802 27,004 - - -
ARRINGTON/DECATUR EXTENSION ST0606 4,110,000 290,981 3,686,009 1,147,855
FUTURE STREET EXTENSION PROJECTS ST0701 140,000 - 890,000 -
SOUTHERN BREEZE DRIVE ST0704 25,000 - 25,000 25,000
ROCK PRAIRIE ROAD PROJECTS
2 ROCK PRAIRIE RD WIDENING ST0417 2,969,000 271,645 - 270,317
BARRON ROAD PROJECTS
* BARRON ROAD RIGHT OF WAY ST0006 431,000 7,386 - 150,000
BARRON ROAD INTERCHANGE DESIGN ST0212 735,220 152,403 - 357,033
2 BARRON ROAD REHABILITATION ST0409 3,000,000 90,795 - 458,396
GREENS PRAIRIE ROAD PROJECTS
2 WILLIAM D. FITCH PKWY WIDENING PH II ST0520 3,300,000 - - -
CLOSED PROJECTS 315,003 - 3,837
SUBTOTAL 1,299,452 4,701,009 6,421,126
STREET TXDOT PROJECTS
TX AVE STREETSCAPE PH II ST9915 999,552 315,733 - 11,819
TXDOT ROW PAYMENT TBD 484,957 - 484,957 484,957
SUBTOTAL 315,733 484,957 496,776
150
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY 07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
14,839,816 14,839,816 3,683,117 1,336,227 972,721 715,752 607,125
5,454,000 5,454,000 3,661,000 1,935,000 540,000 - -
150,000 150,000 - - -
- - - - - - -
- - - - - - -
257,000 257,000 73,000 35,000 26,000 21,000 19,000
- - - - - - -
5,861,000$ 5,861,000$ 3,734,000$ 1,970,000$ 566,000$ 21,000$ 19,000$
20,700,816$ 20,700,816$ 7,417,117$ 3,306,227$ 1,538,721$ 736,752$ 626,125$
- - - - - - -
- 2,090,719 - - - - -
416,937 - - - - - -
- 736,670 - - - - -
- 1,678,424
- - - - - - -
416,937$ 4,505,813$ -$ -$ -$ -$ -$
- - - - - - -
- 131,605 131,605 - - - -
- 1,025,045 - - - - -
- 512,996 540,000 540,000 727,569 - -
- - - - - - -
- - - - - - -
- 27,004 - - - - -
- 2,671,164 - - - - -
- 140,000 - - - - -
- - - - - - -
421,490 1,118,700 1,047,510 - - - -
- 130,119 - - - - -
- - - - - - -
1,000,000 2,320,656 - - - - -
508,500 508,500 1,395,750 1,395,750 - - -
- - - - - -
1,929,990 8,585,789 3,114,865 1,935,750 727,569 - -
- 672,000 - - - - -
- - - - - - -
0 672,000 00000
151
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED
PROJECT BUDGET ACTUAL FY 06-07 ESTIMATE
NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
TRAFFIC PROJECTS
* TRAFFIC MGMT. IMPROVE. ST0011 134,290 - 67,145 67,145
2 TRAFFIC SYSTEM SAFETY IMPR. ST0511 233,186 (16,129) - 33,186
SOUTHWEST PKWY MEDIANS ST0602 128,000 26,729 100,000 101,271
CLOSED TRAFFIC SYSTEM SAFETY IMP PROJECTS 77,444 28,955 - -
2 NEW TRAFFIC SIGNAL PROJECTS ST0512 844,551 (21,039) (80,200) 174,551
2 VEHICLE DETECTION ST0302 50,000 - - 11,161
2 NEW SIGNAL @ROCK PRAIRIE/RIO GRANDE ST0414 120,000 - - -
2 NEW SIGNAL @WELSH/HOLLEMAN ST0415 120,000 9,900 - -
2 SIGNAL @ HM PKWY AND LUTHER ST0607 359,000 16,983 290,000 228,000
2 SIGNAL @ HM PKWY AND HOLLEMAN ST0608 359,000 19,108 290,000 259,000
2 SIGNAL @ 2818/F&B ST0610 241,300 160,246 - 81,054
CLOSED NEW TRAFFIC SIGNAL PROJECTS 90,949 23,627 - -
SIGNAL @ GB DRIVE EAST & DOMINIK ST0205 133,000 - - -
2 TRAFFIC SIGNAL COMMUNICATIONS ST0411 140,000 3,418 - 30,000
HARVEY RD FIBER OPTIC CONTROLLERS ST0703 10,000 - - 10,000
CLOSED PROJECTS (10,517) - -
SUBTOTAL 241,281$ 666,945$ 995,368$
SIDEWALKS & TRAILS
BIKE LOOP - 2005 ST0530 327,202 - - 2,000
MISC. BIKE TRAILS ST9803 169,000 - - -
2 HIKE AND BIKE TRAILS ST0521 981,624 4,699 200,000 -
CLOSED HIKE AND BIKE TRAIL PROJECTS 18,376 3,200 - -
NEIGHBORHOOD CIP (TRAFFIC CALMING) ST0012 ANNUAL - - -
2 PEDESTRIAN IMP ON UNIVERSITY DR - PHASE IA ST0416 2,387,025 47,504 118,274
COCS BEAUTIFICATION IMPROVEMENTS ST0515 300,000 - 150,000 40,680
PEDESTRIAN IMPROVEMENTS ON FM 2818 ST0516 1,069,900 1,703 250,200 1,067,007
2 SIDEWALK IMPROVEMENTS ST0517 158,735 - 44,780 44,623
UNIV DR SIDEWALK IMPROVEMENTS ST0529 140,958 71,877 2,500 58,481
SIDEWALK IMP ON SOUTHWEST PKWY ST0702 31,300 - 2,720 -
SIDEWALK IMP ON APPOMATOX ST0803 75,700 - - -
CLOSED SIDEWALK IMPROVEMENT PROJECTS - 43,271 43,271 - -
CLOSED PROJECTS (210,000) -
SUBTOTAL 172,255$ 440,200$ 1,331,065$
CAPITAL PROJECTS SUBTOTAL 2,351,745$ 9,180,174$ 11,847,483$
OTHER (64,645) - -
LEGISLATIVE CONSULTING 108,629 162,000 162,000
DEBT ISSUANCE COSTS 102,347 39,000 20,000
GENERAL & ADMIN. CHARGES 467,250 841,248 841,248
TOTAL EXPENDITURES 2,965,326$ 10,222,422$ 12,870,731$
ENDING FUND BALANCE:24,049,456$ 18,144,034$ 14,839,816$
* - Indicates projects funded through November 1998 G.O. Bond Authorization
1 - Funded through CDBG Funds.
2 - Indicates projects funded through 2003 G.O. Bond Authorization
152
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY 07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
67,145 67,145 - - - - -
100,000 100,000 100,000 - - - -
- - - - - - -
- - - - - - -
500,000 500,000 170,000 - - - -
- - - - - - -
- 94,949 - - - - -
- 78,522 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 99,627 -
- 87,395 - - - - -
- - - - - - -
- - - - - -
667,145$ 928,011$ 270,000$ -$ -$ 99,627$ -$
- 325,202 - - - - -
- 169,000 - - - - -
- 516,624 230,000 228,756 - - -
- - - - - - -
- - - - - -
- 118,273 1,980,025 - - - -
- 259,320 - - - - -
- - - - - -
100,000 - 100,000 - - - -
- - - - - - -
- 31,300 - - - - -
- 75,700 - - - - -
- - - - - - -
- - - - - - -
100,000$ 1,495,419$ 2,310,025$ 228,756$ -$ -$ -$
3,114,072$ 16,187,032$ 5,694,890$ 2,164,506$ 727,569$ 99,627$ -$
- - - - - - -
- - - - - - -
25,000 25,000 36,000 19,000 5,400 - -
805,667 805,667 350,000 150,000 90,000 30,000 30,000
3,944,739$ 17,017,699$ 6,080,890$ 2,333,506$ 822,969$ 129,627$ 30,000$
16,756,077$ 3,683,117$ 1,336,227$ 972,721$ 715,752$ 607,125$ 596,125$
153
GENERAL GOVERNMENT
PARKS PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED
PROJECT BUDGET ACTUAL FY 06-07 ESTIMATE
NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
BEGINNING FUND BALANCE:1,043,007 3,329,533 3,329,533
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS 5,835,000 1,070,000 1,230,000
CERTIFICATES OF OBLIGATIONS 406,098 405,000 405,000
INTERGOVERNMENTAL TRANSFERS - - -
INTRAGOVERNMENTAL TRANSFERS 626,388 667,000 698,184
INVESTMENT EARNINGS 77,642 63,000 68,000
OTHER 78,076 71,100 71,100
SUBTOTAL ADDITIONAL RESOURCES 7,023,204$ 2,276,100$ 2,472,284$
TOTAL RESOURCES AVAILABLE 8,066,211$ 5,605,633$ 5,801,817$
PARK PROJECTS
RAINTREE PARK IMPR. PK0068 44,000 - - 13,765
FIELD REDEVELOPMENT PK0300 ANNUAL - 4,496 57,000
FIELD REDEV FOUNTAINS PK0720 24,000 - 24,000 24,000
UNIVERSITY PARK DEVELOPMENT PK0410 400,000 4,162 - -
# VETERANS PARK PHASE II PK0501 6,925,000 3,691,337 - 2,174,063
# NEW FORESTRY SHOP CONSTRUCTION PK0520 830,000 104 730,000 430,000
# CENTRAL PARK SHOP RENOVATION PK0521 40,000 - - -
WOODLAND HILLS DEVELOPMENT PK0523 315,000 - 315,000 -
ADAMSON POOL BATH HOUSE REPLACEMENT PK0701 990,000 - 90,000 75,000
SOUTHWOOD VALLEY LITTLE LEAGUE LIGHTS PK0801 400,000 - - -
THOMAS POOL BATH HOUSE REPLACEMENT PK0802 330,000 - - -
WOLF PEN CREEK AMPHITHEATER ADDITIONS WP0501 168,581 - - 168,581
* LINCOLN CENTER BLDG TO PARKING COVER PK0602 60,500 - - 60,500
* LINCOLN CENTER ADDITONAL PARKING PK0702 99,000 - 99,000 99,000
* LINCOLN CENTER RECEPTION DESK IN FOYER PK0703 18,670 - 15,000 18,670
* GABBARD PARK IMPROVEMENTS PK0704 140,000 - 140,000 140,000
* OAKS PARK IMPROVEMENTS PK0705 96,000 - 96,000 96,000
* OAKS PARK BASKETBALL PAVILLION PK0706 277,000 - 277,000 277,000
* CENTRAL PARK LIFE TRAIL EXERCISE EQUIPMENT PK0707 40,000 - 40,000 40,000
* LINCOLN CENTER ENTRY SIDEWALK PK0803 15,000 - - -
* LIONS PARK SWING SET PK0804 15,000 - - -
CLOSED PROJECTS 1,013,742 33,369 49,781
CAPITAL PROJECTS SUBTOTAL 4,709,345 1,863,865 3,723,360
MISCELLANEOUS 7,121 - -
DEBT ISSUANCE COST 12,339 10,000 10,000
GENERAL & ADMIN. CHARGES 7,873 15,057 15,057
TOTAL EXPENDITURES 4,736,678$ 1,888,922$ 3,748,417$
ENDING FUND BALANCE:3,329,533$ 3,716,711$ 2,053,400$
* - FUNDED THROUGH COMMUNITY DEVELOPMENT BLOCK GRANT
# - Indicates projects funded through November 2003 G.O. Bond Authorization
154
GENERAL GOVERNMENT
PARKS PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY 07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
2,053,400 2,053,400 189,066 188,066 217,066 248,566 281,066
40,000 40,000 - - - - -
1,175,000 1,175,000 300,000 - - - -
- - - - - - -
225,000 225,000 - - - - -
21,000 21,000 5,000 5,000 6,000 7,000 8,000
72,500 72,500 74,000 74,000 75,500 75,500 77,000
1,533,500$ 1,533,500$ 379,000$ 79,000$ 81,500$ 82,500$ 85,000$
3,586,900$ 3,586,900$ 568,066$ 267,066$ 298,566$ 331,066$ 366,066$
- - - - - - -
30,000 30,000 75,000 50,000 50,000 50,000 50,000
- - - - - - -
- 395,018 - - - - -
- 810,000 - - - - -
- 399,896 - - - - -
40,000 40,000 - - - - -
- 315,000 - - - - -
900,000 915,000 - - - - -
400,000 400,000 - - - - -
30,000 30,000 300,000 - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
15,000 15,000 - - - - -
15,000 15,000 - - - - -
- - - - - - -
1,430,000 3,364,914 375,000 50,000 50,000 50,000 50,000
- - - - - - -
11,500 11,500 - - - - -
21,420 21,420 5,000 - - - -
1,462,920$ 3,397,834$ 380,000$ 50,000$ 50,000$ 50,000$ 50,000$
2,123,980$ 189,066$ 188,066$ 217,066$ 248,566$ 281,066$ 316,066$
155
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED
BUDGET ACTUAL FY 06-07 BUDGET PROJECTED
AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
BEGINNING FUND BALANCE:8,283,185$ 7,842,561$ 7,842,561$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS -$ -$ -$
CERTIFICATES OF OBLIGATIONS 1,624,390 6,712,300 3,466,000
INTERGOVERNMENTAL TRANSFERS - - 65,000
INTRAGOVERNMENTAL TRANSFERS 354,528 2,446,892 2,446,892
INVESTMENT EARNINGS 334,895 113,000 330,000
OTHER 54,471 - -
SUBTOTAL ADDITIONAL RESOURCES 2,368,284$ 9,272,192$ 6,307,892$
TOTAL RESOURCES AVAILABLE 10,651,469$ 17,114,753$ 14,150,453$
PUBLIC FACILITIES
LIBRARY BOOK DONATIONS GG9901 291,348 19,856 - 20,000
NEW CEMETERY GG9905 7,950,000 1,472,858 251,476 678,907
FIRE STATION # 5 GG0201 1,795,000 81,838 - 69,018
1 RELOCATION OF FIRE STATION #3 GG0401 2,701,000 30,388 991,000 1,428,030
1 POLICE STATION IMPROVEMENTS GG0402 3,610,000 11,218 - 966,625
1 NEW CITY HALL GG0408 4,300,000 - - 88,513
NORTHGATE IMPROVEMENTS TBD 625,000 3,839 - -
MUNICIPAL FACILITY IMPROVEMENTS GG0701 1,750,000 - 1,750,000 750,000
*MUNICIPAL BUILDINGS REHAB & REMODEL GG0801 250,000 - - -
DESIGN OF SENIOR CENTER GG0601 75,500 25,172 - 50,328
CLOSED PROJECTS - -
SUBTOTAL 1,645,170$ 2,992,476$ 4,051,421$
TECHNOLOGY PROJECTS
POLICE FIELD REPORTING CO0516 268,252 118,876 - 31,617
AUTOMATED CITATIONS CO0503 332,652 134,769 - 140,110
POLICE BOOKING CO0515 98,579 1,177 - -
MDT SYSTEM REPLACEMENT CO0701 100,000 - 100,000 -
EMS REPORTING SYSTEM CO0702 120,000 - 120,000 120,000
PD SCHEDULING SYSTEM CO0703 71,300 - 71,300 -
AUTOMATED CUSTOMER SERVICE CO0102 196,000 - - 30,000
PARD AUTOMATION CO0402 133,000 - - 34,792
AS400 ENHANCEMENT TBD 250,000 - - -
UPS REPLACEMENT CO0603 93,560 - 4,892 34,400
PBX (PHONE SYSTEM) REPLACEMENT CO0400 990,328 62,449 - 36,498
RADIO SYSTEM REPLACEMENT CO0601 4,885,000 209 4,785,000 100,000
WIDE AREA COMMUNICATIONS GRANT CO0706 78,871 - 78,871 78,871
ATM NETWORK REPLACEMENT CO0522 453,172 - - 453,172
WIRELESS INFRASTRUCTURE CO0704 200,000 - 200,000 -
CLOSED PROJECTS 289,905 16,644
SUBTOTAL 607,384$ 5,360,063$ 1,076,104$
CAPITAL PROJECTS SUBTOTAL 2,252,554$ 8,352,539$ 5,127,525$
DEBT ISSUANCE COSTS 26,015$ 66,000$ 39,543$
TRANSFERS 353,059 32,000 85,212
OTHER 4,457 75,000 75,000
GENERAL & ADMIN. CHARGES 172,823 215,562 215,562
TOTAL EXPENDITURES 2,808,908$ 8,741,101$ 5,542,842$
-
ENDING FUND BALANCE:7,842,561$ 8,373,652$ 8,607,611$
1 - Indicates projects funded through 2003 G.O. Bond Authorization
156
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
8,607,611$ 8,607,611$ 1,406,824$ 570,497$ 2,096,368$ 104,368$ 89,868$
-$ -$ -$ 3,655,000$ -$ -$ -$
8,365,000 8,365,000 421,300 - - - -
- - - - - - -
23,552 23,552 12,480 29,960 - - -
154,000 154,000 35,000 45,000 38,000 8,000 8,000
- - - - - - -
8,542,552$ 8,542,552$ 468,780$ 3,729,960$ 38,000$ 8,000$ 8,000$
17,150,163$ 17,150,163$ 1,875,604$ 4,300,457$ 2,134,368$ 112,368$ 97,868$
20,000 20,000 20,000 20,000 20,000 20,000 20,000
5,253,524 5,783,066 - - - - -
- - - - - - -
- 1,058,200 - - - - -
- 1,683,963 742,127 - - - -
- 61,487 - 2,109,129 2,000,000 - -
- 621,161 - - - - -
- 1,000,000 - - - - -
250,000 250,000 - - - - -
- - - - - - -
- - - - - -
5,523,524$ 10,477,877$ 762,127$ 2,129,129$ 2,020,000$ 20,000$ 20,000$
- - - - - - -
- 54,398 - - - - -
- - - - - - -
- - 100,000 - - - -
- - - - - - -
- - 71,300 - - - -
9,000 37,765 - - - - -
- - - - - - -
- - 250,000 - - - -
14,552 16,720 12,480 29,960 - - -
- 35,141 - - - - -
- 4,784,791 - - - - -
- - - - - - -
- - - - - - -
- 100,000 100,000 - - - -
-
23,552$ 5,028,815$ 533,780$ 29,960$ -$ -$ -$
5,547,076$ 15,506,692$ 1,295,907$ 2,159,089$ 2,020,000$ 20,000$ 20,000$
66,000$ 66,000$ 4,200$ 35,000$ -$ -$ -$
- - - - - - -
- - - - - - -
170,647 170,647 5,000 10,000 10,000 2,500 2,500
5,783,723$ 15,743,339$ 1,305,107$ 2,204,089$ 2,030,000$ 22,500$ 22,500$
11,366,440$ 1,406,824$ 570,497$ 2,096,368$ 104,368$ 89,868$ 75,368$
157
GENERAL GOVERNMENT
BUSINESS PARK
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED FY 06-07
PROJECT BUDGET ACTUAL FY 06-07 BUDGET YEAR-END
NUMBER AMOUNT FY 05-06 APPROPRIATIONS ESTIMATE
BEGINNING FUND BALANCE:1,797,562$ 1,799,962$ 1,799,962$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATIONS -$ 1,010,000$ -$
INTRAGOVERNMENTAL TRANSFERS - - -
INVESTMENT EARNINGS 70,044 49,000 65,000
OTHER 337 - -
SUBTOTAL ADDITIONAL RESOURCES 70,381$ 1,059,000$ 65,000$
TOTAL RESOURCES AVAILABLE 1,867,943$ 2,858,962$ 1,864,962$
BUSINESS PARK FUND
NEW BUSINESS CENTER B (INCUBATOR) DE0002 1,560,000 - - -
SPRING CREEK CORPORATE CAMPUS PHASE IA DE0300 2,779,000 38,470 - -
CLOSED PROJECTS 4,511 - -
CAPITAL PROJECTS SUBTOTAL 42,981$ -$ -$
OTHER - - -
DEBT ISSUANCE COST - 10,000 -
TRANSFER OUT - 500,000 500,000
GENERAL & ADMIN CHARGES 25,000 25,804 25,804
TOTAL EXPENDITURES 67,981$ 535,804$ 525,804$
ENDING FUND BALANCE:1,799,962$ 2,323,158$ 1,339,158$
158
GENERAL GOVERNMENT
BUSINESS PARK
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY 07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
1,339,158$ 1,339,158$ 872,158$ 644,158$ 410,158$ 169,158$ 22,158$
-$ -$ -$ -$ -$ -$ -$
- - - - - - -
33,000 33,000 22,000 16,000 9,000 3,000 1,000
- - - - - - -
33,000$ 33,000$ 22,000$ 16,000$ 9,000$ 3,000$ 1,000$
1,372,158$ 1,372,158$ 894,158$ 660,158$ 419,158$ 172,158$ 23,158$
- - - - - - -
- - - - - - -
- - - - - - -
-$ -$ -$ -$ -$ -$ -$
- - - - - - -
- - - - - - -
500,000 500,000 250,000 250,000 250,000 150,000 -
- - - - - - -
500,000$ 500,000$ 250,000$ 250,000$ 250,000$ 150,000$ -$
872,158$ 872,158$ 644,158$ 410,158$ 169,158$ 22,158$ 23,158$
159
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED
PROJECT BUDGET ACTUAL FY06-07 ESTIMATE
NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
BEGINNING FUND BALANCE:6,628,296$ 5,409,427$ 5,409,427$
ADDITIONAL RESOURCES:
UTILITY REVENUES 1,159,112$ 1,186,500$ 1,200,821$
INTEREST ON INVESTMENTS 258,976 86,000 200,000
BOND PROCEEDS - - -
INTERGOVERNMENTAL TRANSFERS - - -
INTRAGOVERNMENTAL TRANSFERS - - -
TRANSFERS OUT - - -
OTHER 15,009 - -
SUBTOTAL ADDITIONAL RESOURCES 1,433,097$ 1,272,500$ 1,400,821$
TOTAL RESOURCES AVAILABLE 8,061,393$ 6,681,927$ 6,810,248$
BEE CREEK (COMBINED) SD9802 3,105,000$ 966,861 - 1,701,693
BEE CREEK PH. IV & V. SD0001 1,400,000$ 17,244 - 53,500
GREENWAYS PROJECTS SD9903 3,640,000$ 13,457 - 6,554
MINOR DRAINAGE IMPROVEMENTS SD0801 ANNUAL - 100,000 100,000
PEEBLE CREEK DRAINAGE IMP SD0702 50,000$ - 50,000 50,000
WEST PARK DRAINAGE IMP SD0524 560,000$ 68,491 - 491,508
COLLEGE PARK/BREEZY HEIGHTS SD0601 485,000$ 18,053 451,400 219,319
WPC (REDMOND TERRACE) SD0520 680,000$ 1,431 - -
STORMWATER MAPPING SD0523 150,000$ - - -
BEE CREEK - Letter of Map Revision SD0703 82,000$ - - 50,000
WPC DRAINAGE RESTORATION SD0704 210,000$ - 100,000 210,000
CLOSED PROJECTS 530,630
CAPITAL PROJECTS SUBTOTAL 1,616,167 701,400 2,882,574
OTHER COSTS 17,757 7,200 7,200
DRAINAGE MAINTENANCE ANNUAL 711,241 834,388 763,380
DRAINAGE SLA's ANNUAL - - -
TRANSFERS OUT 49,127 - -
GENERAL & ADMIN. 257,674 404,346 404,346
DEBT ISSUANCE COSTS - - -
TOTAL EXPENDITURES 2,651,966$ 1,947,334$ 4,057,500$
ENDING FUND BALANCE:5,409,427$ 4,734,593$ 2,752,748$
160
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
2,752,748$ 2,752,748$ 1,259,523$ 556,021$ 436,821$ 17,421$ 38,652$
1,236,800$ 1,236,800$ 1,273,900$ 1,312,100$ 1,351,500$ 1,392,000$ 1,433,800$
60,000 60,000 29,000 19,000 6,700 1,000 7,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
1,296,800$ 1,296,800$ 1,302,900$ 1,331,100$ 1,358,200$ 1,393,000$ 1,440,800$
4,049,548$ 4,049,548$ 2,562,423$ 1,887,121$ 1,795,021$ 1,410,421$ 1,479,452$
- - - - - - -
605,000 750,658 429,000 - - - -
- 300,000 300,000 300,000 413,700 - -
200,000 200,000 150,000 - - - -
- - - - - - -
- - - - - - -
- 247,628 - - - - -
- - - - 340,000 338,569 -
50,000 50,000 50,000 50,000 - - -
- 32,000 - - - - -
- - - - - - -
855,000 1,580,286 929,000 350,000 753,700 338,569 -
31,325 7,200 7,200 7,200 7,200 7,200 7,200
833,124 740,479 762,700 785,600 809,200 833,500 858,500
- 69,525 32,502 32,500 32,500 32,500 32,500
- - - - - - -
345,290 392,535 275,000 275,000 175,000 160,000 160,000
- - - - - - -
2,064,739$ 2,790,025$ 2,006,402$ 1,450,300$ 1,777,600$ 1,371,769$ 1,058,200$
1,984,809$ 1,259,523$ 556,021$ 436,821$ 17,421$ 38,652$ 421,252$
161
Total
Projected Projected Projected Projected Projected Estimated O&M
FY08 FY09 FY10 FY11 FY12 Cost FY08-FY12
Street/Traffic Projects
Traffic Signal Rio Grande and Rock Prairie - 1,100 1,100 1,100 1,100 4,400
Traffic Signal at Welsh and Holleman - 1,100 1,100 1,100 1,100 4,400
Traffic Signal Harvey M. at Luther 2,400 2,400 2,400 2,400 2,400 12,000
Traffic Signal Harvey M. at Holleman 2,400 2,400 2,400 2,400 2,400 12,000
Street/Traffic Project Totals 4,800$ 7,000$ 7,000$ 7,000$ 7,000$ 32,800$
Parks Projects
University Park Development 11,220 22,930 23,618 24,326 25,056 107,151
Veteran's Park and Athletic Complex, Phase 379,580 385,051 390,686 390,491 402,206 1,948,014
Forestry Shop Construction 28,000 7,000 7,000 7,000 7,000 56,000
Woodland Hills Park Development 7,435 14,770 15,213 15,669 16,140 69,227
Eastgate Improvements Ph II - 11,000 11,000 11,000 11,000 44,000
Lincoln Center Additional Parking 6,000 6,000 6,000 6,000 6,000 30,000
Gabbard Park Improvements 4,000 4,000 4,000 4,000 4,000 20,000
Oaks Park Improvements 5,000 5,000 5,000 5,000 5,000 25,000
Oaks Park Basketball Pavilion 5,000 5,000 5,000 5,000 5,000 25,000
Parks Project Totals 446,235$ 460,751$ 467,517$ 468,487$ 481,402$ 2,324,391$
Facilities and Technology Projects
New Cemetery 151,490$ 143,698$ 148,009$ 152,449$ 157,023$ 752,669$
Relocation of Fire Station #3 - 20,000 20,000 20,000 20,000 80,000
New City Hall -----TBD
Northgate Improvements - 35,000 35,000 35,000 35,000 140,000
Municipal Facility Improvements - 32,000 32,000 32,000 32,000 128,000
Police Field Reporting - 23,000 23,000 23,000 23,000 92,000
Automated Citations 15,120 15,120 15,120 15,120 15,120 75,600
Police Booking 18,000 18,000 18,000 18,000 18,000 90,000
EMS Reporting System - 20,000 20,000 20,000 20,000 80,000
PD Scheduling System - - 9,300 9,300 9,300 27,900
Automated Customer Service - 35,000 35,000 35,000 35,000 140,000
PARD Automation 12,000 12,000 12,000 12,000 12,000 60,000
AS400 Enhancement - - 28,000 28,000 28,000 84,000
PBX Replacement 34,000 34,000 34,000 34,000 34,000 170,000
Radio System Replacement Enhancement - 150,000 150,000 150,000 150,000 600,000
Wireless Infrastructure - 20,000 20,000 20,000 20,000 80,000
Facilities and Technology Project Totals 230,610$ 557,818$ 599,429$ 603,869$ 608,443$ 2,600,169$
Drainage Projects
Capital Projects -$ -$ -$ -$ -$
Drainage Project Totals -$ -$ -$ -$ -$ -$
Total Estimated O&M Costs 681,645$ 1,025,569$ 1,073,946$ 1,079,356$ 1,096,844$ 4,957,360$
Governmental Fund Capital Improvement Projects
Estimated Operations and Maintenance Costs
162
Combined Utility Funds
The combined utility funds account for revenues and
expenditures 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 2006
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.
Electric Fund
Electric Fund revenue is estimated to be $76,813,053 and
expenditures of $73,889,027 are included in the FY08
budget. A rate increase of 10% is included in the FY08
Approved Budget to meet the operating, capital and debt
service coverage requirements in the Fund.
Water Fund
Water Fund revenue for FY08 is estimated to be
$11,264,248. This is a 5.13% increase over the FY07 year
end estimate of $10,714,215.
Customer growth is projected to be 3% based on historical
trends, overall economic indicators and population
projections; however, weather conditions may impact water
consumption. No rate increase is included for the Water
Fund in the FY08 Approved Budget.
FY08 operating expenditures in the Water Fund are
projected to be $6,234,060 or 8.92% above the FY07
revised budget.
SLAs approved in the Water Division total $848,057. The
first SLA, in the amount of $85,000, is to provide funds for
the water purchase agreement that is currently in place on
Well #4. The funds will be used to purchase water from the
well until a replacement well can be built. The second
SLA, for $152,000, is to provide funds for the operations
and maintenance costs associated with Well #7, which
should be in operation in the spring of 2008. The third SLA
is for the development of a Water Master Plan. The Plan
will address future utility needs and is estimated to cost
$75,000. The forth SLA, totaling $360,000, is for the
outsourcing of the meter replacement program. The
outsourcing of the program will provide for a scheduled
meter replacement program on a seven year cycle. The fifth
SLA will provide $85,500 to purchase the equipment and
chemicals needed to meet a TCEQ required dechlorination
mandate. The sixth SLA, for $50,000, is for a Water
Distribution Pressure Reducing Device that will reduce
abnormally high operating pressure in the Greens Prairie
area. The final SLA, in the amount of $40,557, will provide
funds for the addition of a Utility Dispatch position. The
position will be budgeted in the Electric Utility, but will be
funded by the Water Fund through a G&A transfer.
The FY08 non-operating expenditures are estimated to be
$6,113,030. This includes $1,000,000 in current revenues
that are estimated to be transferred to fund water capital
projects.
Wastewater Fund
The total Wastewater Fund revenue for FY08 is estimated
to be $11,393,446. This is a 3.00% increase over the FY07
year end estimate of $11,061,598. No rate increase is
included for the Wastewater Fund in the FY08 Approved
Budget.
Wastewater Fund operating expenditures in FY08 are
budgeted at $5,379,479 or 4.00% over the FY07 revised
budget of $5,172,474.
The FY08 Approved Budget includes $200,557 for five
SLAs in the Wastewater Division. The first two SLAs,
totaling $50,000, are for permit renewals at the Lick Creek
and Carter Creek Wastewater Treatment Plants. This
request is to fund the contracting of an engineering firm to
prepare the application. The third SLA, in the amount of
$35,000, is requested to provide funds related to the
increased cost for the purchase of polymer for sludge
processing. The fourth SLA is for the development of a
Wastewater Master Plan. The Plan will address future
utility needs and it is estimated to cost $75,000. The final
SLA, in the amount of $40,557, will provide funds for the
addition of a Utility Dispatch position. This position will
be budgeted in the Electric Utility, but will be funded by
Wastewater Fund through a G&A transfer.
FY08 Approved Wastewater Fund non-operating
expenditures are budgeted to be $7,531,575 or 28.61%
above the FY07 revised non-operating budget. This is due
to an increase from $1,000,000 to $2,200,000 in the
amount estimated to be transferred in FY08 to the capital
budget for capital projects. Also accounting for the change
in budget from FY07 to FY08 is an increase in the FY08
debt service payment.
Combined Utility Revenue Bonds are issued to provide for
capital expansion and replacements for the various utility
services. In FY08, the issuance of utility revenue bonds in
the amount of $15,100,000 for Water capital projects and
in the amount of $3,200,000 for Wastewater capital
projects is included in the Approved Budget.
163
ELECTRIC UTILITY
CITY MANAGER
ASSISTANT DIRECTOR
ENGINEERING
&
DESIGN
ELECTRIC UTILITY
DIRECTOR
DISPATCH
ADMINISTRATION
&
WAREHOUSE
SUBSTATION
&
METERING
ELECTRIC
TRANSMISSION
AND DISTRIBUTION
164
City of College Station
Electric Fund
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY06 to FY07
REVENUES
Total Revenues 60,227,704$ 71,257,920$ 68,002,284$ 76,813,053$ 76,813,053 7.80%
EXPENDITURES AND TRANSFERS
Total Expenditures and Transfers 56,430,467$ 69,181,176$ 69,482,467$ 73,834,763$ 73,889,027 6.81%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 3,797,237$ 2,076,744$ (1,480,183)$ 2,978,290$ 2,924,026
Measurement Focus Adjustment 2,083,012$
Beginning Working Capital, accrual basis of
accounting 5,977,256$ 11,857,505$ 11,857,505$ 10,377,322$ 10,377,322
Ending Working Capital, accrual basis of
accounting 11,857,505$ 13,934,249$ 10,377,322$ 13,355,613$ 13,301,348
165
WATER SERVICES DEPARTMENT
CITY MANAGER
DIRECTOR,
WATER SERVICES
DEPARTMENT
ASSISTANT DIRECTOR
WATER SERVICES
DEPARTMENT
ENVIRONMENTAL
& TRANING
FIELD OPERATIONS
PLANT OPERATIONS
DEPUTY CITY
MANAGER
166
City of College Station
Water Fund
Fund Summary
11/26/07 1:32 PM FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY06 to FY07
REVENUES
Residential 8,131,832$ 8,216,000$ 7,716,326$ 8,161,801$ 8,161,801$ -0.66%
Commercial/Industrial 2,192,864 2,190,000 2,164,475 2,244,029 2,244,029 2.47%
Other Operating 454,959 485,000 647,131 666,545 666,545 37.43%
Investment Earnings 338,890 250,000 150,000 154,500 154,500 -38.20%
Other Non-Operating 42,669 40,000 36,284 37,373 37,373 -6.57%
Total Revenues 11,161,214$ 11,181,000$ 10,714,215$ 11,264,248$ 11,264,248$ 0.74%
EXPENDITURES AND TRANSFERS
Production* 1,797,933$ 2,099,433$ 1,906,793$ 1,964,711$ 2,203,538$ 4.96%
Distribution* 1,972,166 2,068,233 1,989,381 1,982,728 2,381,010 15.12%
Pay Plan and Benefit Adjustments - - - 30,109 -
Direct Capital* 48,633 187,650 160,259 142,150 342,650 82.60%
General & Administrative Transfers 1,322,148 1,368,260 1,368,260 1,254,990 1,306,862 -4.49%
Total Operating Expenditures & Transfers 5,140,880$ 5,723,576$ 5,424,693$ 5,374,688$ 6,234,060$ 8.92%
NONOPERATING EXPENDITURES
Economic Development 12,500$ 12,500$ 12,500$ 12,500$ 12,500$ 0.00%
Debt Service Transfer 2,845,487 3,136,178 3,136,178 3,922,106 3,922,106 25.06%
Capital Projects 6,000,000 2,500,000 600,000 1,000,000 1,000,000 -60.00%
Other 48,333 2,821 992 1,186 1,186 -57.96%
Contingency - 70,000 70,000 70,000 70,000 0.00%
Return on Investment 925,000 1,039,600 1,039,600 1,107,238 1,107,238 6.51%
Total Nonoperating Expenditures 9,831,320$ 6,761,099$ 4,859,270$ 6,113,030$ 6,113,030$ -9.59%
Total Expenditures & Transfers 14,972,200$ 12,484,675$ 10,283,963$ 11,487,718$ 12,347,090$ -1.10%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (3,810,986)$ (1,303,675)$ 430,252$ (223,470)$ (1,082,842)$
Measurement Focus Adjustment (537,395)$
Beginning Working Capital, accrual basis of
accounting 8,497,340$ 4,148,959$ 4,148,959$ 4,579,211$ 4,579,211$
Ending Working Capital, accrual basis of
accounting 4,148,959$ 2,845,284$ 4,579,211$ 4,355,741$ 3,496,369$
* Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget.
WATER FUND - SOURCES
Residential
72.46%
Commercial/
Industrial
19.63%
Investment
Earnings
1.37%
Other Non-
Operating
0.33%
Other Operating
5.92%
WATER FUND - USES
Production*
17.85%
Return on
Investment
8.97%
Contingency
0.57%
Other
0.01%
Capital
Projects
8.10%
Distribution*
19.28%
Economic
Development
0.10%
Debt Service
Transfer
31.77%
General &
Administrative
Transfers
10.58%
Direct Capital*
2.78%Pay Plan and
Benefit
Adjustments
0.00%
167
City of College Station
Water Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY CENTER
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
ACTIVITY CENTER FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Production 1,797,933$ 2,099,433$ 1,906,793$ 1,964,711$ 2,203,538$ 4.96%
Distribution 1,972,166 2,068,233 1,989,381 1,982,728 2,381,010 15.12%
Direct Capital 48,633 187,650 160,259 142,150 342,650 82.60%
WATER FUND TOTAL 3,818,732$ 4,355,316$ 4,056,433$ 4,089,589$ 4,927,198$ 13.13%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 1,458,302$ 1,695,633$ 1,673,953$ 1,709,102$ 1,739,211$ 2.57%
Supplies 416,583 463,115 398,464 393,825 473,825 2.31%
Maintenance 106,311 108,561 94,983 98,340 100,340 -7.57%
Purchased Services 1,646,943 1,733,016 1,579,048 1,599,263 2,124,263 22.58%
Other Purchased Services 141,960 167,341 149,726 146,909 146,909 0.00%
Direct Capital 48,633 187,650 160,259 142,150 342,650 82.60%
WATER FUND TOTAL 3,818,732$ 4,355,316$ 4,056,433$ 4,089,589$ 4,927,198$ 13.13%
PERSONNEL SUMMARY BY ACTIVITY CENTER
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
ACTIVITY CENTER FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Production 5.00 5.00 5.00 5.00 5.00 0.00%
Distribution 23.00 24.00 25.00 24.00 24.00 0.00%
WATER FUND TOTAL 28.00 29.00 30.00 29.00 29.00 -3.33%
Service Level Adjustments
Water Production: Well #4 Water Purchase 85,000$
Funding for Well #7 O&M 152,000
Water Distribution: Water Master Plan 75,000
Outsourced Meter Replacement 360,000
Distribution Flushing 85,500
Water Distribution Pressure Reducing Device 50,000
Subtotal 807,500$
Non-Departmental: Utility Dispatch Position (G&A Transfer to Electric Fund) 40,557
Water Services Total 848,057$
168
WATER FUND
WATER OPERATIONS
Description & Budget Explanation:
The Water Operations Division is responsible for the supply and delivery of water.
FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Budget Summary 3,755,356$ 3,818,732$ 4,056,433$ 4,927,198$
Revenue Summary 9,691,013$ 11,118,545$ 10,677,931$ 11,226,875$
Position Summary 28.00 29.00 30.00 29.00
Program Name: Water Production & Distribution
Service Level: Provide reliable water service to the citizens of College Station.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Effectiveness
- Average customer outage duration in
minutes for the previous 12 months. 8.37 7.98 7.98 8.00
- Average outage time in hours
experienced per interruption. 0.75 1.04 1.04 1.00
- Average number of outages experienced
per customer. 0.016 0.039 0.039 0.03
- Compliance with all regulatory requirements. 100% 100% 100% 100%
- Compliance with all water quality
monitoring requirements. 100% 100% 100% 100%
Efficiency
- Maintain O & M cost within +/- 10%
of $1.27 per 1,000 gal. $0.96 $0.88 $1.27 $1.30
- Percent of unaccounted water 9% 10.00% 10.00% 10.00%
Output
- Number of new services completed. 773 931 1,141 1,230
- Number of water meters tested. 732 1,254 1,650 1,600
Service Level: Provide education and incentives to increase awareness of water and wastewater system, and reduce
overall per capita consumption.
Performance Measures: FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Effectiveness
- Annual per person (capita)
water use per day. 130 138 140 140
- Avoided water and wastewater consumption
through water education programs (million gallons) 1.9 4.6 2.5 3.0
Output
- Total number of customers contacted through all
outreach and training programs. 6,130 7,315 6,800 7,000
-Total number of customers trained on water and
wastewater resource issues 860 1,240 1,000 1,000
169
Debt Service Requirements
Water Fund
All URB Series
FISCAL
YEAR PRINICIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY08 1,929,684 1,992,422 3,922,106 43,337,888
FY09 1,991,349 1,939,000 3,930,349 41,408,203
FY10 2,089,450 1,833,766 3,923,216 39,416,854
FY11 2,248,333 1,717,051 3,965,383 37,327,404
FY12 2,361,377 1,596,089 3,957,466 35,079,071
FY13 2,422,220 1,477,149 3,899,370 32,717,694
FY14 2,540,614 1,355,800 3,896,413 30,295,473
FY15 2,662,175 1,226,862 3,889,037 27,754,860
FY16 2,799,883 1,096,206 3,896,090 25,092,685
FY17 2,844,528 965,643 3,810,171 22,292,802
FY18 2,707,465 838,194 3,545,658 19,448,274
FY19 2,557,200 716,704 3,273,904 16,740,809
FY20 2,695,223 593,213 3,288,437 14,183,609
FY21 2,847,287 462,072 3,309,359 11,488,386
FY22 1,949,576 349,285 2,298,861 8,641,099
FY23 1,439,399 271,675 1,711,074 6,691,523
FY24 1,514,675 204,892 1,719,566 5,252,123
FY25 1,598,638 133,999 1,732,637 3,737,449
FY26 1,289,822 67,831 1,357,652 2,138,811
FY27 848,989 19,102 868,091 848,989
Water Debt Service
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
FY08FY09FY10FY11FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27PRINICIPAL INTEREST
170
City of College Station
Wastewater Fund
Fund Summary
11/26/2007 13:32
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY06 to FY07
REVENUES
Residential 8,050,560$ 8,505,000$ 8,419,556$ 8,672,143$ 8,672,143$ 1.97%
Commercial/Industrial 1,802,108 1,972,000 1,945,624 2,003,993 2,003,993 1.62%
Other Operating 246,342 241,000 237,881 245,017 245,017 1.67%
Investment Earnings 214,309 160,000 400,361 412,372 412,372 157.73%
Other Non-Operating 20,977 29,000 58,176 59,921 59,921 106.62%
Total Revenues 10,334,296$ 10,907,000$ 11,061,598$ 11,393,446$ 11,393,446$ 4.46%
EXPENDITURES AND TRANSFERS
Sewer Treatment* 2,463,967$ 2,583,498$ 2,689,670$ 2,676,174$ 2,779,393$ 7.58%
Sewer Collection* 1,479,832 1,666,417 1,559,966 1,623,543 1,714,831 2.91%
Approved Pay Plan - - - 34,507 - N/A
Direct Capital* 80,432 134,910 119,300 115,610 115,610 -14.31%
Gen/Admin Transfer 787,607 787,649 787,649 717,375 769,645 -2.29%
Total Operating Expeditures and Transfers 4,811,838$ 5,172,474$ 5,156,585$ 5,167,209$ 5,379,479$ 4.00%
NONOPERATING EXPENDITURES
Economic Development 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 0.00%
Debt Service Transfer - URB 3,320,692 3,435,694 3,435,694 3,842,832 3,842,832 11.85%
Debt Service Transfer - CO's 317,819 318,656 318,656 316,628 316,628 -0.64%
Capital Projects 2,000,000 1,000,000 1,000,000 2,200,000 2,200,000 120.00%
Other 32,652 - (8,026) - - N/A
Contingency - 60,000 60,000 60,000 60,000 0.00%
Return on Investment 982,000 1,021,900 1,021,900 1,092,115 1,092,115 6.87%
Total Nonoperating Expenditures 6,673,163$ 5,856,250$ 5,848,224$ 7,531,575$ 7,531,575$ 28.61%
Total Expenditures and Transfers 11,485,001$ 11,028,724$ 11,004,809$ 12,698,784$ 12,911,054$ 17.07%
Increase/Decrease in Working Capital,
modified accrual budgetary basis (1,150,705)$ (121,724)$ 56,789$ (1,305,338)$ (1,517,608)$
Measurement Focus Adjustment 687,263$ -
Beginning Working Capital, accrual basis of
accounting 5,964,409$ 5,500,967$ 5,500,967$ 5,557,756$ 5,557,756$
Ending Working Capital, accrual basis of
accounting 5,500,967$ 5,379,243$ 5,557,756$ 4,252,418$ 4,040,148$
* Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget.
Wastewater Fund - Sources
Residential
76.12%
Commercial/
Industrial
18.09%Other Operating
2.15%
Investment Earnings
3.62%
Other Non-Operating
0.53%
Wastewater Fund - Uses
Sewer Treatment*
21.53%
Capital Projects
17.04%
Debt Service Transfer - CO's
2.45%
Contingency
0.46%
Gen/Admin Transfer
5.96%
Direct Capital*
0.90%Debt Service Transfer - URB
29.76%
Sewer Collection*
13.28%
Economic Development
0.15%
Return on Investment
8.46%
171
City of College Station
Wastewater Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY CENTER
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
ACTIVITY FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Sewer Treatment 2,463,967$ 2,583,498$ 2,689,670$ 2,676,174$ 2,779,393$ 7.58%
Sewer Collection 1,479,832 1,666,417 1,559,966 1,623,543 1,714,831 2.91%
Direct Capital 80,432 134,910 119,300 115,610 115,610 -14.31%
WASTEWATER FUND TOTAL 4,024,231$ 4,384,825$ 4,368,936$ 4,415,327$ 4,609,834$ 5.13%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 2,122,547$ 2,259,689$ 2,262,316$ 2,329,652$ 2,364,159$ 4.62%
Supplies 582,727 547,826 577,755 556,464 591,464 7.97%
Maintenance 216,752 207,091 197,701 198,970 198,970 -3.92%
Purchased Services 1,021,773 1,235,309 1,211,864 1,214,631 1,339,631 8.45%
Direct Capital 80,432 134,910 119,300 115,610 115,610 -14.31%
WASTEWATER FUND TOTAL 4,024,231$ 4,384,825$ 4,368,936$ 4,415,327$ 4,609,834$ 5.13%
PERSONNEL SUMMARY BY ACTIVITY CENTER
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
ACTIVITY FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Sewer Treatment 22.00 23.00 24.00 24.00 24.00 0.00%
Sewer Collection 22.00 22.00 22.00 22.00 22.00 0.00%
WASTEWATER FUND TOTAL 44.00 45.00 46.00 46.00 46.00 0.00%
Service Level Adjustments
Wastewater Treatment: Permit Renewal for Carter Creek Wastewater Treatment Plant 25,000$
Permit Renewal for Lick Creek Wastewater Treatment Plant 25,000
Polymer Usage Increase 35,000
Wastewater Collection: Wastewater Master Plan 75,000
Subtotal 160,000$
Non-Departmental: Utility Dispatch Position (G&A Transfer to Electric Fund) 40,557
Wastewater Total 200,557$
172
WASTEWATER FUND
WASTEWATER OPERATIONS
Description & Budget Explanation:
The Wastewater Operations Division is responsible for the collection and treatment of wastewater in
the City.
FY 05 FY 06 FY 07 FY08
Actual Actuals Estimates Approved
Budget Summary 3,669,757$ 3,943,799$ 4,249,636$ 4,494,224$
Revenue Summary 9,785,643$ 10,334,296$ 11,061,598$ 11,393,446$
Position Summary 44.00 45.00 46.00 46.00
Program Name: Wastewater Collection & Treatment
Service Level: Provide reliable wastewater service to the citizens of College Station.
Performance Measures: FY 05 FY 06 FY 07 FY08
Actual Actuals Estimates Approved
Effectiveness
- Average customer stoppage duration in
minutes. 53.50 42.23 43.00 40.00
- Average number of stoppages experienced
per customer. 0.003 0.003 0.003 0.003
- Compliance with all Regulatory requirements. 100% 100% 100% 100%
- Compliance with all water quality
monitoring requirements. 100% 100% 100% 100%
- Compliance with all permit reporting requirements.100% 100% 100% 100%
Efficiency
- Maintain O & M cost
(within +/- 10% of $1.85 /1,000 gal.) $1.60 $1.82 $1.85 $1.90
Output
-Number of new services completed. 571 792 1,056 1,140
173
Debt Service Requirements
Wastewater
All URB Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY08 2,287,966 1,554,865 3,842,832 34,474,222
FY09 2,420,887 1,473,412 3,894,298 32,186,256
FY10 2,492,985 1,359,736 3,852,721 29,765,369
FY11 2,467,247 1,239,435 3,706,682 27,272,384
FY12 2,541,255 1,120,038 3,661,293 24,805,137
FY13 2,513,484 1,002,535 3,516,019 22,263,882
FY14 2,435,569 886,177 3,321,747 19,750,398
FY15 2,057,104 776,122 2,833,226 17,314,829
FY16 2,160,316 672,790 2,833,106 15,257,725
FY17 2,147,920 569,836 2,717,756 13,097,409
FY18 1,912,395 474,250 2,386,645 10,949,489
FY 19 1,657,481 390,013 2,047,494 9,037,095
FY 20 1,747,639 307,436 2,055,075 7,379,614
FY 21 1,845,067 219,882 2,064,949 5,631,975
FY 22 1,003,349 150,905 1,154,254 3,786,909
FY 23 545,590 114,561 660,151 2,783,560
FY 24 574,303 89,100 663,402 2,237,970
FY 25 605,873 62,124 667,997 1,663,667
FY 26 639,223 33,521 672,744 1,057,794
FY 27 418,571 9,418 427,989 418,571
WasteWater Debt Service
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
FY08FY09FY10FY11FY12FY13FY14FY15FY16FY17FY18FY 19FY 20FY 21FY 22FY 23FY 24FY 25FY 26FY 27PRINCIPAL INTEREST
174
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. The
Sanitation Fund also funds the street sweeping
operations of the City.
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
2006 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.
Revenues for the Sanitation Fund are budgeted at
$6,628,089 in FY08. This is an increase of 2.09%
over the FY07 revised budget.
Operating expenditures for FY08 are expected to
decrease by 2.66% from the FY07 revised budget
and are proposed to be $5,950,340. The proposed
expenditures include an increase of $9,263 in the
General and Administrative transfers to help fund a
portion of the Broadcast Media Specialist SLA and
the Human Resources Classification Plan SLA.
Historically, the Sanitation fund has provided
funding for Keep Brazos Beautiful, an Outside
Agency dedicated to beautification and litter
abatement. The FY08 Keep Brazos Beautiful
request is included in the FY08 Sanitation proposed
budget. This includes the base request of $55,000
and an increase of $5,240, which is proposed to be
used for beautification grants and sponsorships. Of
this total, $30,000 would be used by Keep Brazos
Beautiful for operations and $27,000 will be used
for beautification grant funding.
175
City of College Station
Sanitation Fund
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES
Residential 3,639,310$ 4,141,560$ 4,119,257$ 4,242,835$ 4,242,835$ 2.45%
Commercial/Industrial 1,958,598 2,255,960 2,217,246 2,283,763 2,283,763 1.23%
Other Operating 87,862 77,000 98,087 85,491 85,491 11.03%
Investment Earnings 18,902 16,000 11,000 11,000 11,000 -31.25%
Other Non Operating 4,661 2,000 8,839 5,000 5,000 150.00%
Total Revenues 5,709,333$ 6,492,520$ 6,454,429$ 6,628,089$ 6,628,089$ 2.09%
EXPENDITURES AND TRANSFERS
Residential* 2,798,392$ 3,094,294$ 3,108,124$ 2,983,693$ 3,010,186$ -2.72%
Commercial* 1,984,635 2,351,097 2,334,528 2,205,301 2,219,032 -5.62%
Approved Pay Plan - - - 40,224 - N/A
General & Admin Transfers 554,049 572,760 572,760 611,619 620,882 8.40%
Outside Agency Funding 45,000 55,000 55,000 60,240 60,240 9.53%
Contingency - 40,000 40,000 40,000 40,000 0.00%
Total Operating Expenditures & Transfers 5,382,076$ 6,113,151$ 6,110,412$ 5,941,077$ 5,950,340$ -2.66%
NONOPERATING EXPENDITURES
Economic Development 12,500$ 12,500$ 12,500$ 12,500$ 12,500$ 0.00%
Other Non Operating - - - 40,000 40,000 N/A
Return on Investment 369,000 409,000 409,000 463,000 463,000 13.20%
Total Non Operating Expenditures 381,500$ 421,500$ 421,500$ 515,500$ 515,500$ 22.30%
Total Operating & Non Operating Expenditures 5,763,576$ 6,534,651$ 6,531,912$ 6,456,577$ 6,465,840$ -1.05%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (54,243)$ (42,131)$ (77,483)$ 171,512$ 162,249$
Measurement Focus Adjustment 22,940$
Beginning Working Capital, accrual basis of
accounting 904,393$ 873,090$ 873,090$ 795,607$ 795,607$
Ending Working Capital, accrual basis of accounting 873,090$ 830,959$ 795,607$ 967,119$ 957,856$
* Residential and Commercial make up the Operations & Maintenance portion of the Sanitation Budget.
Sanitation Fund - Sources
Residential
64.01%
Investment
Earnings
0.17%
Other
Operating
1.29%
Other Non
Operating
0.08%
Commercial/In
dustrial
34.46%
Sanitation Fund - Uses
Return on
Investment
7.16%
Other Non
Operating
0.62%
Outside Agency
Funding
0.93%
General &
Admin Transfers
9.60%
Approved Pay
Plan
0.00%
Contingency
0.62%
Economic
Development
0.19%
Residential*
46.56%
Commercial*
34.32%
176
City of College Station
Sanitation Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Residential Collection 2,798,395$ 3,094,294$ 3,108,124$ 2,983,693$ 3,010,186$ -2.72%
Commercial Collection 1,984,635 2,351,097 2,334,528 2,205,301 2,219,032 -5.62%
DIVISION TOTAL 4,783,030$ 5,445,391$ 5,442,652$ 5,188,994$ 5,229,218$ -3.97%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 1,571,682$ 1,678,252$ 1,715,759$ 1,664,698$ 1,704,922$ 1.59%
Supplies 320,450 335,862 319,566 325,834 325,834 -2.99%
Maintenance 554,185 581,141 581,141 530,002 530,002 -8.80%
Purchased Services 2,336,713 2,848,636 2,826,186 2,668,460 2,668,460 -6.32%
Capital Outlay - 1,500 - - - -100.00%
DIVISION TOTAL 4,783,030$ 5,445,391$ 5,442,652$ 5,188,994$ 5,229,218$ -3.97%
PERSONNEL SUMMARY BY ACTIVITY
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
ACTIVITY FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Residential Collection 25.50 25.50 25.50 24.00 24.00 -5.88%
Commercial Collection 11.00 11.00 11.00 11.00 11.00 0.00%
DIVISION TOTAL 36.50 36.50 36.50 35.00 35.00 -4.11%
177
PUBLIC WORKS
SANITATION
Description & Budget Explanation:
The Sanitation Division is responsible for the collection of all municipal refuse, recycling and
commercial refuse.
FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Budget Summary $4,429,659 $4,783,030 $5,442,652 $5,229,218
Revenue Summary $5,159,544 $5,709,333 $6,454,429 $6,628,089
Position Summary 36.50 36.50 36.50 35.00
Program Name: Residential Collection
Service Level: Provide residential solid waste collection to College Station citizens.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Effectiveness
- Percent of missed collection reports per week 0.13% 0.13% 1.00% 1.00%
Efficiency
- No. of labor hours per ton of household
garbage 1.04 0.96 1.7 1.7
- No. of labor hours per ton of bulky waste 3.53 3.28 4.9 4.9
- No. of labor hours per ton of Clean Green 3.54 4.25 6.5 6.5
- Cost per ton of household garbage $60.14 $59.83 $80.00 $80.00
- Cost per ton of bulky waste $203.44 $204.44 $240.00 $240.00
- Cost per ton of Clean Green $204.14 $265.25 $320.00 $320.00
- Residential monthly rate $12.30 $13.30 $14.40 $14.40
Output
- No. of household tons collected 15,546 16,905 17,000 17,340
- No. of bulky tons collected 5,032 5,417 5,500 5,610
- No. of Clean Green tons collected 2,957 2,462 2,500 2,550
178
Program Name: Residential Recycling
Service Level: Provide residential recycling collection to College Station citizens.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Effectiveness
- Percent of missed collection reports per week 0.02% 0.03% 1.00% 1.00%
- Percent of Residential Municipal Solid Waste
(MSW) diverted annually 22.70% 15.63% 22.00% 22.00%
- Lbs. Collected per household 10.2 10.5 15 15
Efficiency
- Cost per ton, recycling $267.85 $272.07 $220.00 $220.00
- Revenue per ton, recycling $55.28 $51.11 $40.00 $40.00
- Net cost per ton, recycling (cost-revenues-
avoided disposal costs) $189 $197 $180 $180
Output
- No. of tons collected, recycling 923 983 1,000 1,020
- Avoided landfill costs $21,691 $23,101 $27,000 $27,540
Program Name: Commercial Collection
Service Level: Provide sanitation to College Station businesses and apartments.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Effectiveness
- Percent of missed collection reports 0.042% 0.018% 1.000% 1.000%
Efficiency
- Labor-hours per ton 0.75 0.75 1.00 1.00
- Cost per ton $43.03 $46.54 $40.00 $40.00
Output
- No. of tons collected 35,114 35,122 35,200 36,000
179
City of College Station
Parking Enterprise
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget From
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES
Parking Fees 587,511$ 614,800$ 610,000$ 640,500$ 640,500$ 4.18%
Parking Fines 17,104 23,300 15,000 15,450 15,450 -33.69%
Investment Earnings 29,702 26,900 45,000 46,350 46,350 72.30%
Other 4,240 8,200 4,000 4,120 4,120 -49.76%
Total Revenues 638,557$ 673,200$ 674,000$ 706,420$ 706,420$ 4.93%
EXPENDITURES
Parking Operations 467,861$ 526,743$ 522,211$ 507,718$ 516,383$ -1.97%
Approved Pay Plan - - - 5,515 - N/A
General & Administrative Transfers 25,109 36,847 36,847 32,406 33,672 -8.62%
Capital Outlay 4,330 - - - 174,048 N/A
Total Expenditures 497,300$ 563,590$ 559,058$ 545,639$ 724,103$ 28.48%
Increase/Decrease in Working Capital,
modified accrual budgetary basis 141,257$ 109,610$ 114,942$ 160,781$ (17,683)$
Measurement Focus Adjustment (36,477)$
Beginning Working Capital, accrual basis of
accounting 667,039$ 771,819$ 771,819$ 886,761$ 886,761$
Ending Working Capital, accrual basis of
accounting 771,819$ 881,429$ 886,761$ 1,047,542$ 869,078$
Parking Enterprise Fund - Sources
Parking Fines
2.19%
Investment
Earnings
6.56%
Other
0.58%
Parking Fees
90.67%
Parking Enterprise Fund - Uses
Parking
Operations
93.88%
General &
Administrative
Transfers
6.12%
The Parking Enterprise Fund, accounts for revenues
and expenditures from the City’s parking facilities.
These revenues come from the Patricia Street parking
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 2006 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.
Revenues from all parking facilities are estimated to
be $640,500. Total revenues in FY08 are estimated to
be $706,420. Proposed expenditures related to
parking operations total $724,103.
180
City of College Station
Parking Enterprise Fund
Summary
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Parking 454,361$ 526,743$ 522,211$ 507,718$ 690,431$ 31.08%
DIVISION TOTAL 454,361$ 526,743$ 522,211$ 507,718$ 690,431$ 31.08%
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 238,944$ 275,261$ 271,725$ 298,478$ 303,993$ 10.44%
Supplies 20,007 21,178 19,484 19,423 19,423 -8.29%
Maintenance 26,517 20,530 25,294 18,496 21,646 5.44%
Purchased Services 143,960 170,021 165,955 171,321 171,321 0.76%
General Capital 24,933 39,753 39,753 - 174,048 337.82%
DIVISION TOTAL 454,361$ 526,743$ 522,211$ 507,718$ 690,431$ 31.08%
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Parking 9.00 9.00 9.00 9.00 9.00 0.00%
DIVISION TOTAL 9.00 9.00 9.00 9.00 9.00 0.00%
Service Level Adjustments
Upgrade technology at Parking Garage 177,198$
Parking Total 177,198$
EXPENDITURES
EXPENDITURES BY CLASSIFICATION
PERSONNEL SUMMARY
181
HEART OF THE RESEARCH VALLEY
182
Brazos Valley Solid Waste Management Agency Fund
The Brazos Valley Solid Waste Management Agency
(BVSWMA) was formed under a joint solid waste
management agreement between the Cities of
College Station and Bryan. Each city has 50%
ownership in BVSWMA. BVSWMA contracted
with the City of College Station to serve as landfill
operator for the facility. The agency is responsible
for providing solid waste disposal services within all
appropriate guidelines and regulations. This joint
venture has resulted in cost savings and increased
efficiencies due to the deletion of duplicated services,
planning and staffing and the economies of scale
offered by a larger operation.
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 2006 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.
Revenues in the BVSWMA Fund are projected to be
$6,333,000. Budgeted expenditures for Landfill
Operations are $3,170,925. The FY08 Administration
budget is proposed to be $307,932. Non-
departmental expenses in the amount of $641,075 are
budgeted in FY08. Appropriations in the amount of
$2,838,321 are included in BVSWMA for capital
project expenditures. These expenditures are related
primarily to design, permitting, access and
infrastructure for the Highway 30 Landfill.
183
CITY OF COLLEGE STATION
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY (BVSWMA)
PRO - FORMA
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
REVISED FY07
BUDGET FY 06 APPROVED FY07
AMOUNT ACTUAL APPROPRIATIONS ESTIMATE
LANDFILL CHARGES 5,316,986$ 5,947,000$ 5,950,000$
OTHER SALES - METHANE GAS - - -
INTEREST 366,087 178,000 375,000
OTHER 24,488 - -
TOTAL REVENUES 5,707,561$ 6,125,000$ 6,325,000$
EXPENDITURES AND TRANSFERS
LANDFILL OPERATIONS 2,618,999$ 3,112,262$ 2,948,729$
ADMINISTRATION 352,328 339,175 301,379
PROPOSED SLAs - - -
PAY PLAN ADJUSTMENTS - - -
EXPEND & TRANSFERS SUBTOTAL 2,971,327$ 3,451,437$ 3,250,108$
BVSWMA CIP
BV0403 - RPR Gas Recovery and final cover 8,000,000 125,350 - 41,842
BV0404 - RPR Gas Collection System 109,900 - - 33,971
BV0504 - RPR Soil Deficit Management 1,086,500 1,061,191 - 23,000
BV0003 - HWY 30 land purchase 2,608,500 234,128 191,500 405,140
BV0502 - HWY 30 Permit Application/Legal Fees 1,996,136 99,734 1,240,136 1,291,459
BV0601 - HWY 30 Access 2,609,660 - 721,000 121,000
BV0602 - HWY 30 Buildings & Infrastructure 3,785,690 - 25,000 25,000
BV0603 - HWY 30 Design Services 2,112,000 207,178 247,000 447,000
BV0701 - HWY 30 Cell Construction 8,704,154 - - -
TBD - HWY 30 Compost Facility Design and Construction 1,553,500 - - -
TBD - HWY 30 Petroleum Pipeline Relocation 634,040 - - -
Closed Projects 790,254 11,970
2,517,834$ 2,424,636$ 2,400,382$
NON-DEPARTMENTAL
CONTRIBUTIONS 50,500$ 20,000$ 70,000$
OTHER 12,485 667,000 -
TRANSFERS OUT 52,905 - -
GENERAL & ADMIN. TRANSFERS 278,149 338,761 338,761
BRYAN COMPOST FACILITY COSTS - - -
HOST FEES 127,176 155,000 135,175
CONTINGENCY - 85,000 35,000
NON-DEPARTMENTAL SUBTOTAL 521,215$ 1,265,761$ 578,936$
TOTAL OPERATING EXPENDITURES
AND TRANSFERS 6,010,376$ 7,141,834$ 6,229,426$
INCREASE (DECREASE) IN WORKING CAPITAL
FROM OPERATIONS, modified accrual budgetary basis (302,815)$ (1,016,834)$ 95,574$
BEGINNING WORKING CAPITAL, accrual basis of acccounting 9,175,854$ 8,954,289$ 8,954,289$
Measurement Focus Adjustment 81,250
ENDING WORKING CAPITAL, accrual basis of acccounting 8,954,289$ 7,937,455$ 9,049,863$
184
CITY OF COLLEGE STATION
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY (BVSWMA)
PRO - FORMA
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
FY 08
APPROVED FY 08 FY 09 FY 10 FY 11 FY 12 FY 13
APPROPRIATIONS PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
6,125,000$ 6,125,000$ 6,305,000$ 6,800,000$ 7,000,000$ 7,206,000$ 7,418,000$
TBD TBD TBD TBD TBD TBD TBD
208,000 208,000 130,000 64,000 39,000 26,000 49,000
- - - - - - -
6,333,000$ 6,333,000$ 6,435,000$ 6,864,000$ 7,039,000$ 7,232,000$ 7,467,000$
3,170,925$ 3,170,925$ 3,270,000$ 3,370,000$ 3,480,000$ 3,590,000$ 3,700,000$
307,932 307,932 320,000 330,000 340,000 360,000 380,000
- - - - - - -
- - - - - - -
3,478,857$ 3,478,857$ 3,590,000$ 3,700,000$ 3,820,000$ 3,950,000$ 4,080,000$
- - - - 4,000,000 - -
8,306 15,000 8,000 - - - -
- - - - - - -
- - - - - - -
94,975 305,100 71,985 74,518 76,522 - -
568,330 1,168,330 1,320,330 - - - -
1,266,710 1,266,710 2,368,980 125,000 - - -
900,000 1,092,822 250,000 15,000 50,000 50,000 -
- - 2,452,537 2,452,537 - 1,899,540 1,899,540
- - - - - - -
- - - - - - -
- - - - - -
2,838,321$ 3,847,962$ 6,471,832$ 2,667,055$ 4,126,522$ 1,949,540$ 1,899,540$
-$ -$ -$ -$ -$ -$ -$
- 1,000,000 - - - - -
- - - - - - -
347,075 347,075 355,000 363,000 371,000 379,000 387,000
80,000 80,000 80,000 80,000 80,000 80,000 80,000
139,000 139,000 143,000 147,000 151,000 156,000 161,000
75,000 75,000 75,000 75,000 75,000 75,000 75,000
641,075$ 1,641,075$ 653,000$ 665,000$ 677,000$ 690,000$ 703,000$
6,958,253$ 8,967,894$ 10,714,832$ 7,032,055$ 8,623,522$ 6,589,540$ 6,682,540$
(625,253)$ (2,634,894)$ (4,279,832)$ (168,055)$ (1,584,522)$ 642,460$ 784,460$
9,049,863$ 9,049,863$ 6,414,969$ 2,135,137$ 1,967,082$ 382,560$ 1,025,020$
8,424,610$ 6,414,969$ 2,135,137$ 1,967,082$ 382,560$ 1,025,020$ 1,809,480$
185
City of College Station
Brazos Valley Solid Waste Management Agency
Operations & Maintenance Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Landfill Operations 2,618,999$ 3,112,262$ 2,882,229$ 3,136,713$ 3,170,925$ 1.88%
Administration 352,328 314,175 301,379 304,247 307,932 -1.99%
DEPARTMENT TOTAL 2,971,327$ 3,426,437$ 3,183,608$ 3,440,960$ 3,478,857$ 1.53%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 1,318,388$ 1,492,803$ 1,367,607$ 1,488,181$ 1,526,078$ 2.23%
Supplies 414,190 518,921 492,716 484,440 484,440 -6.64%
Maintenance 257,374 205,240 219,470 243,870 243,870 18.82%
Purchased Services 981,175 1,159,473 1,052,405 1,224,469 1,224,469 5.61%
General Captial - 50,000 51,110 - - -100.00%
Other Purchased Services 200 - 300 - - N/A
DEPARTMENT TOTAL 2,971,327$ 3,426,437$ 3,183,608$ 3,440,960$ 3,478,857$ 1.53%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Landfill Operations 24.50 24.50 24.50 24.50 24.50 0.00%
Administration 3.00 3.00 3.00 3.00 3.00 0.00%
DEPARTMENT TOTAL 27.50 27.50 27.50 27.50 27.50 0.00%
186
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY
OPERATIONS
Description & Budget Explanation:
The Brazos Valley Solid Waste Management Agency is responsible for the operation of the Rock Prairie
Road Landfill, a regional landfill serving the Cities of College Station and Bryan, Texas A&M University
and the 19 surrounding counties.
FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Budget Summary 3,081,296$ 2,971,327$ 3,183,608$ 3,478,857$
Revenue Summary 5,516,426$ 5,657,686$ 6,325,000$ 6,333,000$
Position Summary 27.50 27.50 27.50 27.50
Program Name: Operations
Service Level:Provide Landfill disposal services to the Cities of College Station and Bryan,
Texas A&M University and the surrounding counties.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Effectiveness
- In compliance with TCEQ regulations. YES YES YES YES
Efficiency
- No. of labor hours per ton of waste received at the 0.156 0.14 0.18 0.19
landfill for disposal.
- Cost per ton of waste received at the landfill $10.22 $10.30 $11.00 $12.00
for disposal.
Output
- No. of tons diverted from landfill disposal to be 17,568 23,735 30,000 20,000
reused or recycled.
(i.e.. Clean concrete, white goods, clean soil)
- Landfill Density survey results (lbs. per CY)1,218 1,250 TBD 1,300
187
HEART OF THE RESEARCH VALLEY
188
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.
Revenue bonds are authorized to be issued any time
there is a need for financing capital construction or
acquisition and where the asset will reside in one or
more of the City's enterprise funds. The City's enterprise
funds include Electric, Water, Wastewater and Solid
Waste Collection. Generally, revenue bonds do not
require voter approval. The bonds are repaid from
revenues generated by the utilities.
Revenue bonds in the amount of $15,100,000 are
estimated to be issued for the water capital improvement
projects and revenue bonds in the amount of $3,200,000
are estimated to be issued for wastewater capital
improvement projects in FY08.
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 FY08 Approved Budget. The funds
expended on these projects are considered significant
and nonroutine.
Electric Capital Projects
$12,268,757 is the budgeted appropriation for electric
capital projects in FY08. As the electric capital projects
are considered competitive matter, details of these
projects cannot be outlined in this summary, but will be
provided to the City Council.
Water Capital Projects
In FY08, $12,725,339 is the budgeted appropriation for
water capital projects. Water production projects include
an estimated $2,500,000 for the construction of Water
Well #7. These funds will be used for land acquisition,
engineering and construction of a four million gallon per
day water well. The budget also includes funds for
security, electrical, SCADA and drainage infrastructure.
$3,381,448 is projected in FY08 for the Well #7
collection line. This line will progress from Water Well
#7 to a connection point in the existing wellfield.
Construction of Water Well #7 and the collection line is
anticipated to be complete in time for the peak demand
in the summer of FY08. The additional capacity is
required to meet TCEQ regulations for pumping capacity
to match projected population. Also included in the
budget is $4,016,435 for the construction of a water line
that will run parallel to the existing water line. The
existing line is currently operating at maximum capacity.
The parallel line will increase system capacity. Another
water production project for which funds are included is
the parallel water transmission line that will run along
FM 2818 from Highway 21 south to Villa Maria. The
additional system capacity required to support Northgate
area and provide water service to annexed area west of
FM2818 along FM60. $5,500,000 is estimated for this
project in FY08. A projected $2,500,000 is included for
land acquisition for future well sites. As capacity needs
grow, the City is preparing for the construction of new
wells. A component of this is the land acquisition for
new future wells.
A projected $232,305 is included for the completion of
water plant security upgrades that will help to minimize
risks and threats to the water production infrastructure. A
projected $500,000 is included for the Sandy Point Pump
Station Fiber Optic Line. This line will provide
communications between Dowling Road Pump Station
and Sandy Point Pump Station which will result in more
effective communications in the utility. Additional Water
Production projects include $250,000 for well site
drainage, $75,000 for electrical upgrades at the Greens
Prairie Elevated Storage Tank and $150,000 for
replacement of the SCADA system.
Distribution projects projected for FY08 include
$100,000 of general oversize participation (OP) funds
and $30,000 for Victoria Street OP. These funds are used
to help meet future capacity needs by oversizing water
lines above the minimum size required to serve a
development. $390,000 is included for the completion of
the Barron Road water line extension. This project is for
the installation of water lines along Barron Road, Barron
189
Road Cut Off and Wellborn Road. $411,056 is projected
for the installation of a water line to serve the annexed
William D. Fitch area.
Rehabilitation projects included in the FY08 Approved
Budget include $75,000 for relocation of water lines
along Barron Road that need to be relocated in
conjunction with the upgrade of Barron Road from a two
lane rural highway to a minor arterial road. $120,000 is
projected for the adjustments to water lines that will
occur as part of the Bee Creek IV and V drainage project
which will provide storm drainage improvements to the
flow capacity of Bee Creek Tributary "A." An estimate
of $50,000 is included for the replacement of water lines
along Tauber Street and Stasney Street and $991,366 is
included for the replacement of water lines in the
College Park/Breezy Heights area. These last two
projects are being completed in connection with the
Streets rehabilitation projects. The existing infrastructure
is being replaced in conjunction with this project and
capacity should increase as a result. Finally, $900,000 is
projected for the replacement of water lines in the area
bounded by Haines, Southwest Parkway, Glade and
Langford. These aging lines were identified in a 2003
water study as in need of replacement. Finally,
contingency in the amount of $150,000 has been
included in the FY08 Approved Budget. These funds
will be available for use on unanticipated projects as well
as to offset project overruns.
The FY08 Approved Budget includes $1,000,000 in
current revenues that will be transferred from operations
to fund water capital projects. Additionally, a debt issue
of $15,100,000 is projected in FY08 for water capital
projects.
Wastewater Capital Projects
The FY08 Approved Budget includes $3,627,058 in
appropriations for numerous wastewater capital projects.
Collection projects include $100,000 for oversize
participation and planning. These funds are available to
meet future anticipated capacity in the construction of
wastewater lines above the minimum size needed to
serve the development. $978,000 is the estimated
expenditure for the construction of wastewater lines in
annexed areas along Raymond Stotzer West. Due to
annexation, development and expected future
development wastewater services are necessary.
$150,000 is projected for the completion of wastewater
improvements in the annexed William D. Fitch area.
These include the installation of a lift station, gravity line
and force main.
Rehabilitation projects included in the FY08 Approved
Budget include $130,000 for the alignment of a
wastewater collection line in the Emerald Parkway/Bent
Oak area that will correct poor flow conveyance.
$100,000 has been included for the rehabilitation of lift
station #3. This project will replace deteriorated
infrastructure and the rehabilitated lift station will
increase the lift station’s capacity to service a developing
sewershed. In addition, funds in the amount of $100,000
have been projected for the rehabilitation of the Foxfire
lift station. These funds will be used to upgrade the
electrical service, replace deteriorated piping and recoat
the interior of the wet well. These improvements are
expected to improve the efficiency of the lift station.
$75,000 has been estimated for the relocation of
wastewater lines along Barron Road that need to be
moved in conjunction with the upgrade of Barron Road
from a two lane rural highway to a minor arterial road.
$300,000 is projected for the adjustments to wastewater
lines that will occur as part of the Bee Creek IV and V
drainage project which will provide storm drainage
improvements to the flow capacity of Bee Creek
Tributary "A."
Funds in the amount of $299,784 have been projected
for the replacement of the final screw lift pump at the
Carters Creek Wastewater Treatment Plant. Three pumps
were replaced in prior fiscal years. These improvements
are expected to improve the efficiency of the screw lift
system. Funds in the amount of $36,626 are estimated
for the rehabilitation of wastewater lines in connection
with the Church Street Rehab project and $26,321 is
estimated for replacement of wastewater lines along
Tauber Street and Stasney Street. An estimate of
$658,328 is included for the replacement of wastewater
lines in the College Park/Breezy Heights area. Funds
totaling $634,200 are projected for the replacement of
wastewater lines in the area bounded by Haines,
Southwest Parkway, Glade and Langford. These aging
lines were identified in a 2003 wastewater study as in
need of replacement.
Treatment and disposal projects include an estimated
$1,324,333 for ultraviolet upgrades at the Carters Creek
Wastewater Treatment Plant (CCWWTP). Ultra-violet
lights are used for disinfecting the effluent from the
wastewater treatment plant before it is released into the
waterways. The current system has reached the end of its
service life. The new system will meet all Texas
Commission on Environmental Quality and EPA
requirements. $30,000 is projected for clarifier
improvements at the CCWTP which should improve the
effectiveness of the clarifiers. Also included is $125,000
for headworks improvements at the Plant. These
improvements should improve the efficiency of the
headworks. $150,000 is included for improvements to
the Carters Creek service water system. This will
include the installation of a complete bleach injection
system with a bulk liquid bleach tank, an above ground
190
level PVC injection point, an improved bleach pump, a
cover for the entire system, and a paved drive for the
bulk delivery of bleach. In addition, $60,000 is projected
for CCWWTP blower overhauls and $50,000 is
estimated for centrifuge improvements at the Lick Creek
Wastewater Treatment Plant. These improvements
should increase efficiency at the Plant. Funds in the
amount of $20,000 are projected to complete security
upgrades at the Plant and $163,000 is projected for the
SCADA replacement project. Finally, contingency in the
amount of $150,000 has been included in the FY08
Approved Budget. These funds will be available for use
on unanticipated projects as well as to offset project
overruns.
A total of $2,200,000 in current revenues from
operations is estimated to be used to fund wastewater
capital projects. Additionally, a debt issue of $3,200,000
is projected in FY08 for wastewater capital projects.
UNFUNDED PROJECTS
The City has identified a number of unfunded projects
that have not been presented in the current Capital
Improvements Program. Some of these projects may be
presented for consideration in future budget years.
ADDITIONAL O&M COSTS
The City of College Station strives to provide superior
electric, water, and wastewater services to its citizens.
Part of this effort includes investment in the capital that
makes up the infrastructure. These investments take
place in the form of capital improvement projects. Some
of these improvements require additional operating and
maintenance (O&M) costs. These costs are identified
and ultimately become part of the cost of providing these
utility services. In some situations, the O&M cost of a
project is minimal and can be absorbed by the City
department that is benefiting the most from the project.
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.
The FY08 Approved Budget includes funds in the
amount of $152,000 for the O&M costs related to the
operation of Well #7. Included in this amount is
$150,000 for the annual electric utility costs associated
with the operation of the well and $2,000 for the annual
landscaping service costs that will be required for the
site.
Funds have also been included in the FY08 Approved
Budget for costs associated with the BVSWMA Rock
Prairie Road Landfill gas recovery and final cover
project. $7,000 has been included in the department’s
budget for O&M costs related to this project. These
funds will be used for the maintenance and periodic
replacement of the equipment that is part of the landfill’s
gas system.
A more detailed sheet at the end of this section reflects
the projected operations and maintenance associated
with the Utility capital projects.
191
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2011-2012
APPROVED
ACTUAL BUDGET FY 06-07 ESTIMATE
FY 05-06 APPROPRIATION FY06 - 07
ADDITIONAL RESOURCES 8,114,030$ 3,365,000$ 4,515,000$
TOTAL RESOURCES AVAILABLE 18,332,316$ 9,775,352$ 10,925,352$
TOTAL EXPENDITURES, MODIFIED
ACCRUAL BASIS OF ACCOUNTING 11,958,156$ 10,537,765$ 10,039,435$
MEASUREMENT FOCUS ADJUSTMENT 36,192$
BEGINNING WORKING CAPITAL
BALANCE, ACCRUAL BASIS OF
ACCOUNTING :10,218,286$ 6,410,352$ 6,410,352$
ENDING WORKING CAPITAL BALANCE,
ACCRUAL BASIS OF ACCOUNTING : $ 6,410,352 $ (762,413) $ 885,917
192
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2011-2012
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FY 07-08 FY08-09 FY09-10 FY10-11 FY11-12
11,962,000$ 10,187,400$ 6,187,300$ 8,862,300$ 8,862,300$
12,847,917$ 10,766,560$ 6,203,860$ 8,876,160$ 9,176,460$
12,268,757$ 10,750,000$ 6,190,000$ 8,562,000$ 8,637,000$
885,917$ 579,160$ 16,560$ 13,860$ 314,160$
$ 579,160 $ 16,560 $ 13,860 $ 314,160 $ 539,460
193
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
FY08
PROJECT REVISED
PROJECT WORK REQUEST BUDGET ACTUAL FY 06-07 ESTIMATE
NUMBER NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS 6,000,000$ 14,750,000$ 10,750,000$
INTEREST ON INVESTMENTS 2,035 76,000 97,000
TRANSFERS FROM OPERATIONS 6,000,000 2,500,000 600,000
OTHER - 75,000 75,000
SUBTOTAL ADDITIONAL RESOURCES 12,002,035$ 17,401,000$ 11,522,000$
TOTAL RESOURCES AVAILABLE 16,657,444$ 23,275,694$ 17,396,694$
PRODUCTION PROJECTS
SOURCE AND SUPPLY PLANT - WSWOC
WELL #7 WT0106 WF0353607 2,962,875 589 2,570,000 189,263
WELL #7 COLLECTION LINE WT0203 WF0353621 3,719,876 - - 186,952
PARALLEL WELLFIELD COLL LINE PH I - WF0352553 4,260,191 - - 226,065
PARALLEL WATER TRANS LINE - SH21 - VILLA MARIA WT0116 WF0352317 7,838,793 339,451 4,625,864 267,229
LAND ACQUISITION - WELLS WT0206 WF0377324 3,522,614 - - 500,000
WELL SITE DRAINAGE WPWOC TBD 250,000 - - -
WATER PUMPING AND TREATMENT PLANT - WPWOC
DOWLING ROAD 10MG GST - LAND PURCHASE WT0117 WF0353631 209,890 19 - 70,000
DOWLING ROAD PUMP/CHEMICAL SYSTEM - WF0499740 3,519,780 2,818,437 800,000 180,000
COOLING TOWER UPGRADE WTWOC TBD 115,000 - 115,000 115,000
SANDY POINT PUMP STATION & WELLFIELD EROSION - WF0461924 255,901 20,147 - 135,000
GREENS PRAIRIE ELEVATED STORAGE ELECTRIC UPGRAD WTWOC TBD 75,000 - - -
WATER GENERAL PLANT - WGWOC
SCADA REPLACEMENT - WF0742940 351,751 18,751 108,751 105,000
WATER PLANT SECURITY - WF0466439 1,492,969 767,696 572,937 350,000
SPPS FIBER OPTIC LINE - TBD 500,000 - - -
CLOSED PROJECTS 3,254,616 649,685 95,235
SUBTOTAL 7,219,707$ 9,442,237$ 2,419,744$
DISTRIBUTION PROJECTS
TRANSMISSION AND DISTRIBUTION PLANT - WTWOC
OVERSIZED PARTICIPATION - WF0742715 ANNUAL - 32,950 32,950
CENTRAL PARK LANE EXTENSION OP FY04-05 WF0592456 3,670 - - 3,670
DOVE CROSSING SUBDIVISION, PH I OP FY04-05 WF0592456 14,336 39,021 - 14,303
SHENANDOAH PH 12 & 13 FY03-04 WF0579115 7,524 - - 7,524
SONOMA PHASE 2 - 24" WATER LINE WF0934457 167,050 - 167,050 167,050
VICTORIA WATER OP - WF0537425 100,000 - - 12,000
B/CS PUMP INTERCONNECT - WF0751883 208,392 2,358 58,392 206,034
WATER RECLAIM / IRRIGATION WT0110 TBD 2,715,730 - 75,730 84,000
DARTMOUTH WATER EXTENSION PII - WF0350795 220,000 - - 220,000
FIRE STATION #3 - BARRON ROAD WF0632255 28,000 (12,129) 3,000 25,630
JONES-BUTLER WATER EXT PHII - WF0680235 40,000 3,956 23,000 36,044
WELLBORN WIDENING - WF0613546 4,250,000 826,151 3,510,000 3,358,775
ROCK PRAIRIE WATER SERVICE EXT WT0102 WF0352094 1,531,098 1,272,702 90,948 11,110
ARRINGTON RD WATER SERVICE EXT - WF0379145 745,056 3,706 255,293 697,136
BARRON ROAD WATER SERVICE EXT - WF0379197 2,383,253 950,043 - 856,328
LICK CREEK/ROCK PRAIRIE SERVICE EXT - WF0379226 187,534 121,274 - 22,025
194
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
15,100,000$ 15,100,000$ 3,050,000$ 750,000$ 550,000$ -$ 250,000$
16,000 16,000 14,700 14,000 15,700 16,000 8,000
1,000,000 1,000,000 1,400,000 - - - -
- - 3,593,000 - - - -
16,116,000$ 16,116,000$ 8,057,700$ 764,000$ 565,700$ 16,000$ 258,000$
22,815,896$ 22,815,896$ 8,120,407$ 4,399,725$ 4,515,425$ 4,101,425$ 3,994,425$
- 2,500,000 - - - - -
2,911,026 3,381,448 - - - - -
2,905,191 4,016,435 - - - - -
1,907,929 5,500,000 - - - - -
2,422,614 2,500,000 500,000 - - - -
250,000 250,000 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
75,000 75,000 - - - - -
228,000 150,000 78,000 - - - -
- 232,305 - - - - -
- 500,000 - - - - -
10,699,760$ 19,105,188$ 578,000$ -$ -$ -$ -$
100,000 100,000 100,000 100,000 100,000 100,000 100,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 30,000 39,939 - - - -
- - - - - - -
- - 2,590,000 - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 390,000 - - - - -
- - - - - - -
195
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
FY08
PROJECT REVISED
PROJECT WORK REQUEST BUDGET ACTUAL FY 06-07 ESTIMATE
NUMBER NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
2002 ANNEXATION PROJECTS
ROCK P RD S OF CARTER LAKE (AREA 5) - WF0805789 178,811 3,811 300,000 175,000
WILLIAM D FITCH EAST (AREA 6) - WF0805807 672,000 2,944 274,800 258,000
DONATED WATER NA 0 19,669 - -
CLOSED PROJECTS 29,410 1,000,500 -
SUBTOTAL 3,262,916$ 5,791,663$ 6,187,579$
REHABILITATION PROJECTS:
BARRON ROAD REHAB - WF0654325 100,000$ - - 25,000
BEE CREEK PHASES IV & V TBD 120,000 - - -
CHURCH AVENUE REHAB - PHASE II - WF0632256 51,000 - 39,000 48,825
TAUBER & STASNEY - WF0625888 120,000 15,689 - 48,597
TEXAS AVE. RELOCATION SOUTH WT1012 WF0351282 1,991,406$ 395,702 - 6,743
PEDESTRIAN IMP ON 2818/WELSH - WF0614950 150,025 - 25 96,300
WEST PARK - WF0427233 1,250,000$ 508,759 - 662,279
COLLEGE PARK/BREEZY HEIGHTS - WF0595915 1,640,000 34,464 1,531,250 580,062
SOUTH KNOLL/THE GLADE - TBD 1,725,000$ - - -
CLOSED PROJECTS 37,691 - 487
SUBTOTAL 992,306$ 1,570,275$ 1,468,293$
CAPITAL PROJECTS CONTINGENCY - WF0608079 ANNUAL - 243,000 243,000
CAPITAL PROJECTS SUBTOTAL 11,474,929$ 17,047,175$ 10,318,616$
GENERAL AND ADMINISTRATIVE 156,762 215,681 215,681
DEBT ISSUANCE COST 3,883 162,500 162,500
TOTAL EXPENDITURES, MODIFIED ACCRAL BASIS OF ACCOUNTING 11,635,574$ 17,425,356$ 10,696,797$
BEGINNING WORKING CAPITAL BALANCE, ACCRUAL BASIS OF ACCOUNTING:4,655,409$ 5,874,694$ 5,874,694$
MEASUREMENT FOCUS ADJUSTMENT 852,823
ENDING WORKING CAPITAL BALANCE, ACCRUAL BASIS OF ACCOUNTING:5,874,694$ 5,850,338$ 6,699,896$
196
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
- - - - - - -
275,000 411,056 - - - - -
- - - - - - -
- - - - - - -
375,000$ 931,056$ 2,729,939$ 100,000$ 100,000$ 100,000$ 100,000$
- 75,000 - - - - -
120,000 120,000 - - - - -
- - - - - - -
50,000 50,000 - - - - -
6,743 6,743 6,743 - - - -
- - - - - - -
- - - - - - -
- 991,366 - - - - -
900,000 900,000 825,000 - - - -
- - - - - - -
1,076,743$ 2,143,109$ 831,743$ -$ -$ -$ -$
150,000 150,000 150,000 150,000 150,000 150,000 150,000
12,301,503$ 22,329,353$ 4,289,682$ 250,000$ 250,000$ 250,000$ 250,000$
309,836 309,836 100,000 100,000 100,000 100,000 100,000
114,000 114,000 95,000 100,000 80,000 15,000 15,000
12,725,339$ 22,753,189$ 4,484,682$ 450,000$ 430,000$ 365,000$ 365,000$
6,699,896$ 6,699,896$ 62,707$ 3,635,725$ 3,949,725$ 4,085,425$ 3,736,425$
10,090,557$ 62,707$ 3,635,725$ 3,949,725$ 4,085,425$ 3,736,425$ 3,629,425$
197
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
FY08
PROJECT REVISED
PROJECT WORK REQUEST BUDGET ACTUAL FY 06-07 ESTIMATE
NUMBER NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS 3,000,000$ 7,100,000$ 5,300,000$
INTEREST ON INVESTMENTS 119,303 55,000 55,000
TRANSFERS FROM OPERATIONS 2,000,000 1,000,000 1,000,000
INTERGOVERNMENTAL - - -
OTHER - - -
SUBTOTAL ADDITIONAL RESOURCES 5,119,303$ 8,155,000$ 6,355,000$
TOTAL RESOURCES AVAILABLE 9,552,296$ 12,197,118$ 10,397,118$
COLLECTION PROJECTS
COLLECTION PLANT - SCWOC
OVERSIZE PARTICIPATION - WF0464783 ANNUAL 41,989 - -
SONOMA WW DEVELOPMENT AGREEMENT - WF0954571 375,230 - 363,230 375,230
NORTHEAST TRUNK EXPAN. PHASE I SS9805 WF0351744 663,517 369,985 - 40,000
DARTMOUTH PHII - WF0350773 254,000 - 204,000 254,000
JONES-BUTLER WASTEWATER EXTENSION - WF0680144 44,000 - - 44,000
NANTUCKET SEWER - WF0700950 164,000 13,981 - 150,019
NANTUCKET LIFT STATION - WF0954381 23,450 - 23,450 23,450
STEEPLECHASE IMPACT FEE - WF0354517 1,156,211 972,267 - 56,000
C RAYMOND STOTZER WEST - TBD 1,978,000 - 1,580,000 -
ANNEXATION PROJECTS
GREENS PR. W. OF ARRINGTON (AREA 2) - WF0395480 622,613 8,778 184,202 569,200
NANTUCKET E. OF HARPER'S FERRY (AREA 3) - WF0395488 552,525 6,664 - 505,000
ROCK P RD S OF CARTER LAKE (AREA 5) - WF0805744 221,000 2,944 200,000 218,056
WILLIAM D FITCH EAST (AREA 6) - WF0805756 638,000 544 450,000 487,456
CLOSED PROJECTS - 16,814
SUBTOTAL 1,433,966$ 3,004,882$ 2,722,411$
REHABILITATION PROJECTS:
EMERALD PKWY / BENT OAK - WF0626151 141,094 1,538 6 6,250
LIFT STATION #3 REHAB WF0383012 199,036 23,083 64,953 136,000
LIFT STATION #2 REHAB SCWOC TBD 100,000 - - -
FOXFIRE LIFT STATION REHAB SCWOC TBD 100,000 - - -
BARRON ROAD REHAB - WF0654332 100,000 - - 25,000
BEE CREEK COMBINED WASTEWATER WF0738214 164,500 49,382 8,500 114,668
BEE CREEK PH IV & V WASTEWATER TBD 300,000 - - -
CARTERS CREEK SCREW LIFT SYSTEM - WF0376687 1,453,164 717 246,306 250,000
CHURCH AVENUE REHAB - PHASE II - WF0632257 103,313 - 46,687 50,374
TEXAS AVE. RELOCATION SOUTH SS0003 WF0351341 1,325,848 256,798 - 6,743
TAUBER & STASNEY REHAB - WF0625893 120,000 13,775 50,000 74,190
PEDESTRIAN IMP ON 2818/WELSH TBD 72,000 - 72,000 72,000
WEST PARK - WF0427245 1,500,000 497,336 448,581 922,181
COLLEGE PARK/BREEZY HEIGHTS - WF0595926 1,305,000 32,502 1,196,250 580,062
SOUTH KNOLL / THE GLADE - TBD 1,215,400 - - -
CLOSED PROJECTS 685,403 2,798 2
SUBTOTAL 1,560,534$ 2,136,081$ 2,237,470$
198
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
3,200,000$ 3,200,000$ 2,000,000$ 250,000$ -$ -$ 150,000$
11,100 11,100 10,100 2,000 5,400 9,700 9,700
2,200,000 2,200,000 1,000,000 - 500,000 250,000 100,000
- - 740,000 - - - -
- - - - - - -
5,411,100$ 5,411,100$ 3,750,100$ 252,000$ 505,400$ 259,700$ 259,700$
6,103,402$ 6,103,402$ 3,836,749$ 381,806$ 579,706$ 504,406$ 459,106$
100,000 100,000 100,000 100,000 100,000 100,000 100,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 978,000 1,000,000 - - - -
- - - - - - -
- - - - - - -
- - - - - - -
150,000 150,000 - - - - -
250,000$ 1,228,000$ 1,100,000$ 100,000$ 100,000$ 100,000$ 100,000$
- 130,000 - - - - -
- - - - - - -
100,000 100,000 - - - - -
100,000 100,000 - - - - -
- 75,000 - - - - -
- - - - - - -
300,000 300,000 - - - - -
- 299,784 - - - - -
36,626 36,626 - - - - -
- 6,743 6,743 - - - -
- 26,321 - - - - -
- - - - - - -
- - - - - - -
- 658,328 - - - - -
634,200 634,200 581,200 - - - -
1,170,826$ 2,367,002$ 587,943$ -$ -$ -$ -$
199
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
FY08
PROJECT REVISED
PROJECT WORK REQUEST BUDGET ACTUAL FY 06-07 ESTIMATE
NUMBER NUMBER AMOUNT FY 05-06 APPROPRIATIONS FY 06-07
TREATMENT & DISPOSAL PROJECTS
TREATMENT & DISPOSAL/PUMPING PLANT - SPWOC
2005 ODOR CONTROL IMPROVEMENTS - WF0620950 1,495,348 490,286 535,348 925,200
CARTERS CREEK UV IMPROVEMENTS - WF0585450 1,900,000 41,393 261,000 500,000
CARTERS CREEK CLARIFIER IMPROVEMENTS TBD 205,000 - 175,000 175,000
CARTERS CREEK HEADWORKS IMP TBD 1,325,000 - - -
CARTERS CREEK SERVICE WATER IMP TBD 450,000 - 150,000 150,000
LICK CREEK CLARIFIER CATWALKS TBD 200,000 - 200,000 200,000
SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SSWOC
SLUDGE PROCESSING IMPROVEMENTS SS9803 WF0363214 3,001,873 833,993 1,651,929 1,829,980
CARTERS CREEK BLOWER OVERHAULS TBD 140,000 - 80,000 80,000
LICK CREEK CENTRIFUGE IMPROVEMENTS TBD 400,000 - - -
SEWER GENERAL PLANT - SGWOC
WASTEWATER PLANT SECURITY - WF0466416 419,167 293,868 - 7,400
CCWWTP PAVEMENT/REPAIRS IMP - WF0567890 585,778 13,017 550,106 556,089
SCADA REPLACEMENT - WF0742950 362,000 - 163,000 141,500
CLOSED PROJECTS 439,779 357,514 3,000
SUBTOTAL 2,112,335$ 4,123,897$ 4,568,169$
CAPITAL PROJECTS CONTINGENCY WF0700774 ANNUAL - - -
CAPITAL PROJECTS SUBTOTAL 5,106,836$ 9,264,860$ 9,528,050$
GENERAL AND ADMINISTRATIVE 72,930 98,765 98,765
DEBT ISSUANCE COST 1,691 78,000 78,000
TOTAL EXPENDITURES, MODIFIED ACCRUAL BASIS OF ACCOUNTING 5,181,457$ 9,441,625$ 9,704,815$
BEGINING WORKING CAPITAL BALANCE, ACCRUAL BASIS OF ACCOUNTING:4,432,993$ 4,042,118$ 4,042,118$
MEASUREMENT FOCUS ADJUSTMENT (328,721)
ENDING WORKING CAPITAL BALANCE, ACCRUAL BASIS OF ACCOUNTING:4,042,118$ 2,755,493$ 692,302$
200
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
- - - - - - -
1,069,314 1,324,333 - - - - -
30,000 30,000 - - - - -
125,000 125,000 1,200,000 - - - -
300,000 150,000 150,000 - - - -
- - - - - - -
- - - - - - -
60,000 60,000 - - - - -
50,000 50,000 350,000 - - - -
- 20,000 - - - - -
- - - - - - -
72,500 163,000 57,500 - - - -
1,706,814$ 1,922,333$ 1,757,500$ -$ -$ -$ -$
150,000 150,000 150,000 150,000 150,000 150,000 150,000
3,277,640$ 5,667,335$ 3,595,443$ 250,000$ 250,000$ 250,000$ 250,000$
290,418 290,418 75,000 50,000 50,000 50,000 50,000
59,000 59,000 36,500 7,500 35,000 5,000 5,000
3,627,058$ 6,016,753$ 3,706,943$ 307,500$ 335,000$ 305,000$ 305,000$
692,302$ 692,302$ 86,649$ 129,806$ 74,306$ 244,706$ 199,406$
2,476,344$ 86,649$ 129,806$ 74,306$ 244,706$ 199,406$ 154,106$
201
Total
Projected Projected Projected Projected Projected Estimated O&M
FY08 FY09 FY10 FY11 FY12 Cost FY08-FY12
BVSWMA Projects
RPR Gas Recovery and final cover 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 35,000$
BVSWMA Project Totals 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 35,000$
Water/Wastewater Projects
Well #7 152,000$ 152,000$ 152,000$ 152,000$ 152,000$ 760,000$
Reclaimed Water - Irrigation - - 76,000 76,000 76,000 228,000.00
Water/Wastewater Project Totals 152,000$ 152,000$ 228,000$ 228,000$ 228,000$ 988,000$
Total Estimated O&M Costs 159,000$ 159,000$ 235,000$ 235,000$ 235,000$ 1,023,000$
Enterprise Fund Capital Improvement Projects
Estimated Operations and Maintenance Costs
202
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.
The use of funds derived from the Hotel Tax Fund
can only be spent if the following two-part test is met.
1. Every expenditure must directly enhance and
promote tourism and the convention and hotel
industry.
2. Every expenditure must clearly fit into one of six
statutorily provided categories for expenditure of
local hotel occupancy tax revenues.
a) Funding the establishment, improvement, or
maintenance of a convention or visitor
information center.
b) Paying for the administrative costs for
facilitating convention registration.
c) Paying for tourism related advertising, and
promotion of the city or its vicinity.
d) Funding programs that enhance the arts.
e) Funding historical restoration or preservation
projects.
f) Sporting events where the majority of
participants are tourists in cities located in a
county with a population of 290,000 or less.
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.
Hotel Tax Fund revenue is projected to increase by
14.01% over the FY07 revised budget to $3,307,325.
Total expenditures and transfers in the Hotel Tax
Fund are budgeted to be $5,429,512.
203
City of College Station
Hotel Tax Fund
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance 3,195,931$ 4,275,488$ 4,275,488$ 5,529,309$ 5,529,309$
REVENUES
Taxes 2,671,417$ 2,769,000$ 2,933,000$ 3,080,000$ 3,080,000$ 11.23%
Investment Earnings 153,430 132,000 216,500 227,325 227,325 72.22%
Other 88 - 108 - - N/A
Total Revenues 2,824,935$ 2,901,000$ 3,149,608$ 3,307,325$ 3,307,325$ 14.01%
Total Funds Available 6,020,866$ 7,176,488$ 7,425,096$ 8,836,634$ 8,836,634$ 23.13%
EXPENDITURES & TRANSFERS
City Operations:
Parks Programs & Events 376,649$ 381,112$ 433,525$ 434,158$ 434,158$ 13.92%
Historic Programs 22,557 21,385 15,262 18,593 18,593 -13.06%
Convention Center Costs - 785,000 - 1,509,761 1,509,761 92.33%
Convention Center Capital 58,810 850,000 - 1,700,000 1,700,000 100.00%
Other 28,487 77,000 12,000 142,000 142,000 84.42%
Total City Operations Expenditures 486,503$ 2,114,497$ 460,787$ 3,804,512$ 3,804,512$ 79.93%
Outside Agency Funding Expenditures:
Convention & Visitors Bureau 979,875$ 1,060,000$ 1,060,000$ 1,060,000$ 1,060,000$ 0.00%
Arts Council and Affiliate Funding 200,000 300,000 300,000 300,000 300,000 0.00%
Northgate District Association - 25,000 25,000 25,000 25,000 0.00%
George Bush Presidential Library 50,000 - - 100,000 100,000 N/A
Veteran's Memorial - 50,000 50,000 - - -100.00%
African American National Heritage Society 17,000 - - - - N/A
BV Museum of Natural History & Science 12,000 - - - - N/A
Total Outside Agency Funding Expenditures 1,258,875$ 1,435,000$ 1,435,000$ 1,485,000$ 1,485,000$ 3.48%
Contingency -$ 65,000$ -$ 140,000$ 140,000$ 115.38%
Total Operating Expenses & Transfers 1,745,378$ 3,614,497$ 1,895,787$ 5,429,512$ 5,429,512$ 50.21%
Increase (Decrease) in Fund Balance 1,079,557$ (713,497)$ 1,253,821$ (2,122,187)$ (2,122,187)$
Ending Fund Balance 4,275,488$ 3,561,991$ 5,529,309$ 3,407,122$ 3,407,122$
Hotel Tax Fund - Sources
Taxes
93%
Investment
Earnings
7%
Hotel Tax Fund - Uses
Historic
Programs
0.34%
Parks Programs
& Events
8%
Contingency
3%
Total Outside
Agency Funding
Expenditures
27%
Other
3%
Convention
Center Capital
31%
Convention
Center Costs
28%
204
Community Development Fund
The Community Development Fund is used to
account for grants received by the City for use in
revitalizing low-income areas and addressing the
needs of low and moderate income citizens.
The City has submitted an action plan to HUD for
FY08 to receive the Community Development
Block Grant (CDBG) and the Home Grant. 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 Grant is a yearly
entitlement grant that can only be used for housing
programs that assist Low/Moderate Income (LMI)
individuals.
The City currently uses Home Grant funds for
owner-occupied rehabilitation assistance, down
payment assistance, and the Optional Relocation
Program. Funds are also approved for Tenant Based
Rental Assistance (TBRA), Community
Development Housing Organizations (CHDO)
activities, and new construction. Community
Development Funds are also used for capital
projects in areas that qualify for these funds. 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.
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
For FY08, the City anticipates receiving $3,628,748
in total authorizations from the federal government.
This amount is comprised of new authorizations
and unspent authorizations from the prior fiscal
year. The City anticipates receiving $2,153,013 in
CDBG funds. HOME funds total $1,475,735.
Approved expenditures for FY08 total $3,878,839.
Of this total, $2,153,013 is CDBG expenditures,
$1,475,735 is Home expenditures, and $250,091 is
affordable housing expenditures.
Community Development Fund - Sources
Home Grant
40.67%
Community
Development
Block Grant
59.33%
Community Development Fund - Uses
Home Grant
38.05%
Cedar Creek
Affordable
Housing
6.45%
Community
Development
Block Grant
55.51%
205
City of College Station
Community Development Fund
Fund Summary
11/26/2007 13:28
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
BEGINNING FUND BALANCE 987,929$ 985,274$ 985,274$ 995,274$ 995,274$
REVENUES
Grants
Community Development Block Grant 1,480,280$ 1,798,036$ 1,027,728$ 2,153,013$ 2,153,013$ 19.74%
Home Grant 992,255 1,338,609 558,874 1,475,735 1,475,735 10.24%
Recaptured Funds 21,823 - 10,000 10,000 10,000 N/A
Total Revenues 2,494,358$ 3,136,645$ 1,596,602$ 3,638,748$ 3,638,748$ 16.01%
TOTAL FUNDS AVAILABLE 3,482,287$ 4,121,919$ 2,581,876$ 4,634,022$ 4,634,022$ 12.42%
EXPENDITURES AND TRANSFERS
Community Development Block Grant
Housing Assistance/Rehab 49,779$ 88,682$ 15,797$ 75,911$ 75,911$ -14.40%
Optional Relocation 22,513 39,710 10,528 62,500 62,500 57.39%
Clearance/Demolition 6,772 40,868 - 40,868 40,868 0.00%
Acquisitions 148,408 304,320 74,298 762,909 762,909 150.69%
Interim Assistance - 5,000 - 5,000 5,000 0.00%
Public Service Agency Funding 182,440 171,920 171,920 171,372 171,372 -0.32%
Code Enforcement 89,554 106,737 106,952 109,889 109,889 2.95%
Administrative Fees 234,934 229,227 229,227 228,496 228,496 -0.32%
Public Facilities Projects 747,081 811,709 419,006 696,068 696,068 -14.25%
Total CDBG Expenditures 1,481,481$ 1,798,173$ 1,027,728$ 2,153,013$ 2,153,013$ 19.73%
Home Grant
Housing Assistance/Rehab 9,359$ 82,342$ 42,959$ 63,700$ 63,700$ -22.64%
Optional Relocation 122,457 254,056 98,394 175,853 175,853 -30.78%
Homebuyer’s Assistance 116,579 134,169 67,778 89,290 89,290 -33.45%
CHDO 90,882 442,604 87,486 471,363 471,363 6.50%
New Construction 545,402 244,094 100,285 517,533 517,533 112.02%
Tenant Based Rental Assistance 13,050 22,465 17,700 14,265 14,265 -36.50%
CHDO Operating Expenses 47,567 91,430 71,704 77,263 77,263 -15.49%
Administrative Fees 70,236 67,449 72,568 66,468 66,468 -1.45%
Total Home Expenditures 1,015,532$ 1,338,609$ 558,874$ 1,475,735$ 1,475,735$ 10.24%
Cedar Creek Affordable Housing -$ 240,394$ -$ 250,091$ 250,091$ 4.03%
Total Cedar Creek Expenditures -$ 240,394$ -$ 250,091$ 250,091$ 4.03%
Total Operating Expenses & Transfers 2,497,013$ 3,377,176$ 1,586,602$ 3,878,839$ 3,878,839$ 14.85%
Expenditures Under (Over) Revenues (2,655) (240,531) 10,000 (240,091) (240,091)
ENDING FUND BALANCE 985,274$ 744,743$ 995,274$ 755,183$ 755,183$
206
City of College Station
Community Development Fund Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DEPARTMENT FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Community Development -$ -$ -$ 353,460$ 353,460$ N/A
FUND TOTAL -$ -$ -$ 353,460$ 353,460$ N/A
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits -$ -$ -$ 283,373$ 283,373$ 0.00%
Supplies - - - 6,160 6,160 0.00%
Maintenance - - - 8,530 8,530 0.00%
Purchased Services - - - 55,397 55,397 0.00%
Capital Outlay - - - - - 0.00%
FUND TOTAL -$ -$ -$ 353,460$ 353,460$ N/A
PERSONNEL SUMMARY BY ACTIVITY
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DEPARTMENT FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Community Development - - - 4.00 4.00 0.00%
FUND TOTAL - - - 4.00 4.00 0.00%
*Community Development personnel was accounted for in the General Fund until FY08
207
COMMUNITY DEVELOPMENT
Description & Budget Explanation:
FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Budget Summary -$ -$ -$ $353,460
Position Summary - - - 6.50
Program Name: Revitalization of Eligible Areas and Properties
Service Level:Provide various technical and financial assistance to promote the revitalization of
eligible areas and properties throughout the City.
Performance Measures FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
- Number of projects benefiting Low/Moderate Income
Families and/or neighborhoods 100% 100% 100% 100%
Efficiency
- Public Facility projects identified and funded
for parks, streets, water, sewage, and
infrastructure needs. 6 6 10 10
Output
- Public facility projects completed 2 (1) 1 6 8
- Code Enforcement Cases Processed 2848 N/A 2486 2486
Program Name: Public Services
Service Level:Provide a variety of health and public services to low income residents through
the funding of non-profit organizations.
Performance Measures: FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
- Percent of public agencies funded that deliver
services within the terms and conditions
their contract with the City. 100% 100% 100% 100%
Efficiency
- Agencies/contracts monitored per staff. 9 13 7 7
- On-site monitoring visits. 12 13 7 7
- Reimbursement requests reviewed. 22 40 23 23
Output
- Agencies/contracts completed in
compliance with policies. 8 (1) 13 7 7
The Community Development Department is responsible for providing affordable housing and public assistance to benefit
Low/Moderate Income individuals through the Community Development Block Grant (CDBG) and HOME Investment
Partnership grants from the Department of Housing and Urban Development. Programs include housing rehabilitation,
down payment assistance, public facility improvements, public service agency assistance, and general administrative
oversight. Community Development moved from the General Government Department within the General Fund to the
Community Development Fund in FY 08.
208
Program Name: Housing Assistance Programs
Service Level:Assist low and moderate income residents with the purchase, rehabilitation,
replacement, or construction of residential property and to improve and
increase the existing housing inventory within the city.
Performance Measures: FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
- Applications received for Rehabiliation/ORP * 4 30 30 10
- Applications eligible for owner-occupied rehab pr 1125
- Applications eligible for ORP programs 2 3 3 2
- Down payment assistance applications
received.** 27 59 27 24
- Projects satisfying program requirements/
liens released 17 41 15 12
Efficiency
- Owner-occupied Rehab program, Cost per unit. $19,855 $17,500 $28,829 $21,000
- ORP program, Cost per unit. $64,138 $64,719 $69,600 $71,000
- Demolition Program, cost per unit (resulting
from ORP projects or stand-alone demo’s). $3,500 $3,500 $7,870 $3,935
- Down payment assistance program, Cost per
unit. $7,500 $7,710 $7,500 $7,500
- New construction, cost per unit $0 $86,935 $81,815 38461.54
Lot acquisition, cost per unit $18,014 $55,295 $57,000 $57,000
- TBRA Security Deposit , cost per unit $250 $250
Output
- Owner-occupied Units rehabilitated. 1 1 1 5
- Units replaced (ORP). 3 (1) 1 2 2
- Dilapidated structures demolished. 3(2) 1 2 2
- Applicants receiving homebuyer
(DAP) assistance. 2 9 6 10
- Individuals receiving homebuyer
and/or credit counseling. 51 47 53 45
- New construction units developed. 0 (3) 6 3 13
-
1(4) 1 2 3
- Tenants receiving TBRA Security Deposit Assistance 59 75
**Applicants not eligible or able to purchase received counseling and/or referral assistance.
* Applicant will first be considered for a Rehab. If the project is not feasible as a Rehab, it will be considered as an ORP.
Lots acquired for affordable housing or
reinvestment activities
209
City of College Station
Red Light Camera
Fund Summary
11/28/2007 9:17
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance -$ -$ -$ -$ -$
REVENUES
Red Light Camera Citations -$ -$ -$ 654,687$ 654,687$ 100.00%
Investment Earnings - - - 20,000 20,000 N/A
Other - - - N/A
Total Revenues -$ -$ -$ 674,687$ 674,687$ N/A
Total Funds Available -$ -$ -$ 674,687$ 674,687$ N/A
EXPENDITURES & TRANSFERS
Vendor Service Fees -$ -$ -$ 213,750$ 213,750$ N/A
Payment to State - - - -
Transfer Out - - - - N/A
Other - - - 10,000 10,000
Total Operating Expenses & Xfers -$ -$ -$ 223,750$ 223,750$ N/A
Increase/Decrease in Fund Balance -$ -$ -$ 450,937$ 450,937$ N/A
Ending Fund Balance -$ -$ -$ 450,937$ 450,937$
Red Light Camera Fund - Sources
Investment
Earnings
2.96%
Red Light
Camera
Citations
97.04%
Red Light Camera Fund - Uses
Payment to
State
0.00%
Vendor
Service Fees
95.53%
Other
4.47%
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.
The Texas Legislature passed SB 1119 which became
effective on September 1, 2007. This bill authorizes
and controls the municipal use of red light camera
equipment and was codified in the Texas
Transportation Code, Section 707.003. Revenue
sharing provisions are mandatory: after accounting for
program expenditures, one half of all revenues
received must be remitted to the state. The state will
be using their portion of the revenue received to fund
regional trauma centers. The remaining revenue
retained by the City must be spent on traffic safety
programs, intersection improvements, pedestrian
safety programs, public safety programs and/or traffic
enforcement programs. The City anticipates
implementation of the red light camera program in
calendar year 2008. $223,750 has been budgeted in
FY08 for vendor service fees and for the completion
of a statutorily required traffic engineering study.
210
Wolf Pen Creek Tax Increment Financing (TIF) Fund
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
BEGINNING BALANCE 3,145,881$ 2,473,593$ 2,473,593$ 2,376,300$ 2,376,300$
REVENUES
Ad Valorem Taxes COCS 199,489$ 207,000$ 220,000$ 227,000$ 227,000$ 9.66%
Ad Valorem Taxes CSISD 386,495 400,000 406,000 418,000 418,000 4.50%
Ad Valorem Taxes Brazos County 179,293 180,000 188,000 194,000 194,000 7.78%
Investment Earnings 91,155 17,000 65,000 10,000 10,000 -41.18%
Other 355 - - - - N/A
Transfers 300,000 - 168,581 - - N/A
Total Revenues 1,156,787$ 804,000$ 1,047,581$ 849,000$ 849,000$ 5.60%
TOTAL FUNDS AVAILABLE 4,302,668$ 3,277,593$ 3,521,174$ 3,225,300$ 3,225,300$ -1.60%
EXPENDITURES & TRANSFERS
Capital Projects (Upper Trails) 410,421$ -$ -$ -$ -$ N/A
Additional Capital Projects
WPC Amphitheater Additions 309,976 850,000 605,102 - - -100.00%
WPC Water Feature - 1,080,000 - 1,199,615 1,199,615 11.08%
Debt Service 1,108,452 1,078,775 539,388 1,042,475 1,042,475 -3.36%
Other 226 - 384 - - N/A
Total Expenditures & Transfers 1,829,075$ 3,008,775$ 1,144,874$ 2,242,090$ 2,242,090$ -25.48%
Increase (Decrease) in Fund Balance (672,288) (2,204,775) (97,293) (1,393,090) (1,393,090) -36.81%
ENDING FUND BALANCE 2,473,593$ 268,818$ 2,376,300$ 983,210$ 983,210$
The Wolf Pen Creek (WPC) TIF Fund accounts for
ad valorem tax and other revenues that are accrued to
the WPC TIF District. The fund also accounts for
expenditures on projects that take place in the district.
The TIF receives ad valorem taxes from the City,
School District and County on the incremental
increase in assessed valuation (captured value) over
the base year (1989).
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 ad valorem revenue estimate of $839,000 is
based on an estimate of the anticipated captured value
in the TIF to be generated in FY08.
In FY08, expenditures totaling $2,242,090 are
budgeted. These expenditures are for the construction
of a water feature in the Wolf Pen Creek area and for
a debt service payment.
Funds remaining at the end of the year will be
retained in the fund and programmed as specific
projects are identified. The WPC TIF will expire
December 31, 2009.
211
Northgate Tax Increment Financing (TIF) Fund
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
BEGINNING BALANCE -$ -$ -$ -$ -$
REVENUES
Ad Valorem Taxes COCS -$ -$ -$ 55,227$ 55,227$ N/A
Ad Valorem Taxes Brazos County - - - - - N/A
Investment Earnings - - - 1,105 1,105 N/A
Total Revenues -$ -$ -$ 56,332$ 56,332$ N/A
TOTAL FUNDS AVAILABLE -$ -$ -$ 56,332$ 56,332$ N/A
EXPENDITURES & TRANSFERS
Capital Projects -$ -$ -$ -$ -$ N/A
Engineering - - - N/A
Debt Service - - - - - N/A
Other - - - - - N/A
Total Expenditures & Transfers -$ -$ -$ -$ -$ N/A
Increase (Decrease) in Fund Balance - - - 56,332 56,332 N/A
ENDING FUND BALANCE -$ -$ -$ 56,332$ 56,332$
The Northgate TIF Fund accounts for ad valorem tax
and other revenues that are accrued to the Northgate
TIF District. The fund also accounts for expenditures
on projects that take place in the district.
The TIF receives ad valorem taxes from the City and
the County on the incremental increase in assessed
valuation (captured value) over the base year (2006).
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 ad valorem revenue estimate of $55227 is based
on an estimate of the anticipated captured value in the
TIF to be generated in FY08. The county’s
participation begins in FY09. In FY08, no
expenditures are budgeted. The Northgate TIF will
expire December 31, 2026.
212
City of College Station
Cemetery Perpetual Care
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
Beginning Fund Balance 1,113,033$ 1,265,636$ 1,265,636$ 1,413,636$ 1,413,636$
REVENUES
Sale of Cemetery Lots 99,303$ 90,000$ 86,000$ 90,000$ 90,000$ 0.00%
Investment Income 51,948 37,400 62,000 65,000 65,000
Other 1,352 - - - - N/A
Total Revenues 152,603$ 127,400$ 148,000$ 155,000$ 155,000$ 21.66%
Total Funds Available 1,265,636$ 1,393,036$ 1,413,636$ 1,568,636$ 1,568,636$ 12.61%
EXPENDITURES & TRANSFERS
Cemetery Maintenance -$ -$ -$ -$ -$ N/A
Other - - - - - N/A
Total Expenditures & Tranfers -$ -$ -$ -$ -$ N/A
Increase in Fund Balance 152,603$ 127,400$ 148,000$ 155,000$ 155,000$
Ending Fund Balance 1,265,636$ 1,393,036$ 1,413,636$ 1,568,636$ 1,568,636$
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.
The Cemetery Perpetual Care Fund is a Permanent
Fund, a governmental fund type. It is included in the
Special Revenue Funds section for a more
consolidated presentation. The fund accounts for
sales of cemetery lots and other revenues that are
accrued through the College Station Cemetery. The
fund also accounts for expenditures on projects that
take place in the Cemetery.
For FY08, revenue earnings are budgeted at $90,000.
There are no expenditures budgeted in this fund in
FY08.
213
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Proposed Budget From
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES
Lot Sales -$ -$ -$ 1,385,000$ 1,385,000$ N/A
Investment Earnings - - - - - N/A
Other - - - - - N/A
Total Revenues -$ -$ -$ 1,385,000$ 1,385,000$ N/A
EXPENDITURES
Operations and Maintenance -$ -$ -$ -$ -$ N/A
General & Administrative Transfers - - - 9,800 9,800 N/A
Advertising - - - 75,000 75,000
Capital Outlay - - - - - N/A
Transfers / Debt Service - - - 240,688 240,688 N/A
Total Expenditures -$ -$ -$ 325,488$ 325,488$ N/A
Increase/Decrease in Fund Balance -$ -$ -$ 1,059,512$ 1,059,512
Beginning Fund Balance -$ -$ -$ -$ -$
Ending Fund Balance -$ -$ -$ 1,059,512$ 1,059,512$
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.
The Memorial Cemetery Fund is a Special
Revenue Fund. The fund accounts for sales of
cemetery lots and other revenues that are accrued
through the new Memorial Cemetery, including
the Aggie Field of Honor. Construction on the
Memorial Cemetery is scheduled to begin in
FY08.
For FY08, revenue earnings are budgeted at
$1,385,000. Revenues are anticipated from the
sale of lots at the new site. FY08 expenditures
are proposed to be $325,488. These expenditures
are for the marketing effort at the new cemetery
as well as debt service.
Memorial Cemetery Fund - Sources
Lot Sales
100.00%
Memorial Cemetery Fund - Uses
General &
Administrative
Transfers
3.01%
Advertising
23.04%
Transfers / Debt
Service
73.95%
214
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.
SPECIAL REVENUE CAPITAL PROJECTS
Below are descriptions of the special revenue capital
projects included in the FY08 Approved Budget. The
funds expended on these projects are considered
significant and nonroutine.
Parkland Dedication Capital Improvement
Projects
The Parkland 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 Parkland Dedication Capital Improvement
Projects Funds are funded using the dedicated
parkland funds.
Parkland dedication funds must be used for the
development of parks within the zone to which the
funds are dedicated. In FY08, appropriations in the
amount of $710,963 are included in the budget. Total
expenditures are estimated at $1,075,398 for projects
that are anticipated to be completed in the various
park zones. Funds in the amount of $115,837 are
estimated for the development of University Park and
$34,000 for the Woodland Hills Park. The primary
source of funding for these parks is through the Parks
CIP Fund, but Parkland Dedication funds will also be
used. $61,000 is included for improvements at Central
Park. This includes trail improvements to the pond
and the addition of an 18-hole disc golf course.
$202,761 is projected in Zone 6 for the development
of Southwest Park. This park will have amenities
found in typical neighborhood parks such as a
playground, walks and picnic tables.
An expenditure of $364,435 is projected for the
development of Edelweiss Gartens Park. Amenities
anticipated to be included at this park are a
playground, basketball court, walks and lights.
Additional funds are projected in a number of Park
zones but have not yet been obligated to specific
projects. These funds will be obligated to specific
projects within these zones throughout the fiscal year
as the projects arise. Funds not used in the fiscal year
will carry over to future fiscal years.
Convention Center Capital Projects
The Convention Center Fund accounts for the receipt
and expenditure of funds received by the City for the
operation and maintenance of a convention center.
No funds have been appropriated in FY08 for the
Convention Center Fund.
Additional O&M Costs
The FY08 Approved Budget includes a number of
special revenue capital projects that have been
recently completed and have added operations and
maintenance (O&M) expense. 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.
Funds were also included in the Parks O&M budget
for the costs associated with the opening of several
new parks in FY08. These include Edelweiss Park
and Cove of Nantucket Park. Funds were included for
mowing contracts at each of these parks, supplies and
utility costs. Several other Parks capital projects will
have O&M costs, but these will be absorbed within
the existing Parks budget. A more detailed sheet at the
end of this section reflects the estimated O&M costs
associated with the special revenue capital projects.
215
GENERAL GOVERNMENT
PARKLAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED FY 06-07
PROJECT BUDGET ACTUAL FY 06-07 BUDGET YEAR-END
NUMBER AMOUNT FY 05-06 APPROPRIATIONS ESTIMATE
BEGINNING FUND BALANCE:1,165,401$ 1,465,681$ 1,465,681$
ADDITIONAL RESOURCES:
CONTRIBUTIONS 367,383$ 290,000$ 290,000$
INVESTMENT EARNINGS 57,947 29,000 37,000
INTRAGOVERNMENTAL TRANSFERS - - -
OTHER - - -
SUBTOTAL ADDITIONAL RESOURCES 425,330$ 319,000$ 327,000$
TOTAL RESOURCES AVAILABLE 1,590,731$ 1,784,681$ 1,792,681$
PARKLAND DEDICATION FUND
ZONE 1 PARK PK0051 3,947 - - -
NG (SPRUCE ST) LAND PURCHASE PK0727 261,107 - 261,107 261,107
ZONE 2 PARK PK0052 - (18,975) 87,552 -
UNIVERSITY PARK PK0410 115,837 - -
ZONE 3 PARK PK0053 1,390 (2,020) 82,290 -
WPC INTERPRETIVE SIGNS PK0709 17,950 - 17,950 17,950
WPC DISC GOLF COURSE PK0617 7,000 - 1,000 7,000
CENTRAL PARK POND IMP/DISC GOLF PK0805 61,000 - - -
WPC FENCING PK0731 2,050 - 2,050 2,050
ZONE 4 PARK PK0054 32,033 - - -
ZONE 5 PARK PK0055 2,522 - - -
ZONE 6 PARK PK0056 1,878 - 95,000 -
SOUTHWEST PARK DEVELOPMENT PK0806 202,761 - - -
ZONE 7 PARK PK0057 8,980 - - -
JOHN CROMPTON PARK PHASE II PK0712 263,000 - 263,000 263,000
ZONE 8 PARK PK0058 - - 1,000 -
EMERALD FOREST PARK IMP. PK0713 45,699 - 41,000 45,699
ZONE 9 PARK PK0059 2,766 - - -
WOODLAND HILLS PARK DEV. PK0714 34,000 - 34,000 -
ZONE 10 PARK PK0060 125,574 - - -
EDELWEISS GARTENS PK0613 366,000 1,565 364,000 -
ZONE 11 PARK PK0061 2,819 - - -
ZONE 12 PARK TBD - - - -
COVE OF NANTUCKET PARK PK0716 60,000 - 47,500 47,500
ZONE 13 PARK PK0807 617 - - -
ZONE 14 PARK PK0717 74,510 - 47,000 -
ZONE 15 PARK PK0808 18,909 - - -
ZONE 16 PARK TBD - - - -
CLOSED PROJECTS 144,480 62,927 104,403
CAPITAL PROJECTS SUBTOTAL 125,050$ 1,407,376$ 748,709$
TRANSFER PROJECT - - -
GENERAL & ADMIN. CHARGES - 7,220 7,220
TOTAL EXPENDITURES 125,050$ 1,414,596$ 755,929$
ENDING FUND BALANCE:1,465,681$ 370,085$ 1,036,752$
216
GENERAL GOVERNMENT
PARKLAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY 07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
1,036,752$ 1,036,752$ 271,354$ 575,354$ 593,354$ 612,354$ 631,354$
290,000$ 290,000$ 290,000$ -$ -$ -$ -$
20,000 20,000 14,000 18,000 19,000 19,000 20,000
- - - - - - -
- - - - - - -
310,000$ 310,000$ 304,000$ 18,000$ 19,000$ 19,000$ 20,000$
1,346,752$ 1,346,752$ 575,354$ 593,354$ 612,354$ 631,354$ 651,354$
3,947 3,947 - - - - -
- - - - - - -
- - - - - - -
115,837 115,837 - - - - -
1,390 1,390 - - - - -
- - - - - - -
- - - - - - -
61,000 61,000 - - - - -
- - - - - - -
32,033 32,033 - - - - -
2,522 2,522 - - - - -
1,878 1,878 - - - - -
202,761 202,761 - - - - -
8,980 8,980 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
2,766 2,766 - - - - -
34,000 34,000 - - - - -
125,574 125,574 - - - - -
- 364,435 - - - - -
2,819 2,819 - - - - -
- - - - - - -
- - - - - - -
617 617 - - - - -
74,510 74,510 - - - - -
18,909 18,909 - - - - -
- - - - - - -
689,543$ 1,053,978$ -$ -$ -$ -$ -$
- - - - - - -
21,420 21,420 - - - - -
710,963$ 1,075,398$ -$ -$ -$ -$ -$
635,789$ 271,354$ 575,354$ 593,354$ 612,354$ 631,354$ 651,354$
217
GENERAL GOVERNMENT
CONVENTION CENTER
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
PROJECT REVISED FY 06-07
PROJECT BUDGET ACTUAL FY 06-07 BUDGET YEAR-END
NUMBER AMOUNT FY 05-06 APPROPRIATIONS ESTIMATE
BEGINNING FUND BALANCE:880,028$ 588,842$ 588,842$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATION -$ 4,040,000$ -$
INTERGOVERNMENTAL - - -
INTRAGOVERNMENTAL TRANSFERS - - -
INVESTMENT EARNINGS 32,728 10,000 25,000
OTHER 5,237 - -
SUBTOTAL ADDITIONAL RESOURCES 37,965$ 4,050,000$ 25,000$
TOTAL RESOURCES AVAILABLE 917,993$ 4,638,842$ 613,842$
PUBLIC FACILITIES
CONVENTION CNTR GG0523 25,000,000$ -$ 3,000,000$ -$
PRIOR PROJECT INFRASTRUCTURE
* HWY 30/60 INFRASTRUCTURE GG0105 4,850,000$ 304,151$ -$ 416,369$
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL 304,151$ 3,000,000$ 416,369$
OTHER - - -
DEBT ISSUANCE COSTS - 40,000 -
GENERAL & ADMIN CHARGES 25,000 4,785 4,785
TOTAL EXPENDITURES 329,151$ 3,044,785$ 421,154$
ENDING FUND BALANCE:588,842$ 1,594,057$ 192,688$
*Hwy 30/60 Corridor development costs funded through $1,560,000 Electric Fund, $1,690,000 Water Fund, $400,000 Wastewater Fund, and $1,200,000 from DE0002.
218
GENERAL GOVERNMENT
CONVENTION CENTER
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2007-2008 THROUGH FISCAL YEAR 2012-2013
APPROVED
FY07-08 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
APPROPRIATIONS FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
192,688$ 192,688$ 198,688$ 252,688$ 235,188$ 217,188$ 144,688$
-$ -$ 7,070,000$ 9,387,950$ 13,902,650$ 8,401,000$ -$
- - - - - - -
- - - - - - -
6,000 6,000 7,000 7,000 7,000 5,000 4,000
- - - - - - -
6,000$ 6,000$ 7,077,000$ 9,394,950$ 13,909,650$ 8,406,000$ 4,000$
198,688$ 198,688$ 7,275,688$ 9,647,638$ 14,144,838$ 8,623,188$ 148,688$
-$ -$ 6,938,000$ 9,294,500$ 13,765,000$ 8,382,500$ -$
-$ -$ -$ -$ -$ -$ -$
-$ -$ 6,938,000$ 9,294,500$ 13,765,000$ 8,382,500$ -$
- - - - - - -
- - 70,000 92,950 137,650 81,000 -
- - 15,000 25,000 25,000 15,000 -
-$ -$ 7,023,000$ 9,412,450$ 13,927,650$ 8,478,500$ -$
198,688$ 198,688$ 252,688$ 235,188$ 217,188$ 144,688$ 148,688$
219
Total
Projected Projected Projected Projected Projected Estimated O&M
FY08 FY09 FY10 FY11 FY12 Cost FY08-FY12
Parkland Dedication
Northgate Park (Spruce Street) 750 750 750 750 750 3,750.00
Wolf Pen Creek Interperetive Signs 5,000 5,000 5,000 5,000 5,000 25,000.00
Southwest Park Development - 28,550 29,407 30,289 31,197 119,442.55
John Crompton Park Ph II 4,000 4,000 4,000 4,000 4,000 20,000.00
Edelweiss Gartens Park 24,778 49,507 50,992 52,522 54,098 231,896.82
Cove of Nantucket Park 2,500 5,000 5,000 5,000 5,000 22,500.00
Parks Project Totals 36,278$ 92,057$ 94,399$ 96,811$ 99,295$ 418,839$
Convention Center
Capital Projects -$ -$ -$ -$ -$ TBD
Convention Center Project Totals -$ -$ -$ -$ -$ -$
Total Estimated O&M Costs 36,278$ 92,057$ 94,399$ 96,811$ 99,295$ 418,839$
Special Revenue Fund Capital Improvement Projects
Estimated Operations and Maintenance Costs
220
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 2006 Working Capital is necessary
because the insurance fund’s (internal service fund’s)
working capital results from using the economic
resources measurement focus and the accrual basis
of accounting for financial reporting purposes.
Property and Casualty Fund
The City has made changes to the risk management
programs that are designed to control costs in the
Property Casualty and Workers Compensation
Funds. Property casualty costs are anticipated to
increase in the future as the cost of insurance rises.
Changes that have occurred in the last several years
include increasing the deductibles for the City and
implementing risk management and safety programs
that better controls claims and costs. Examples
include the implementation of a citywide safety
training program along with other measures to
effectively manage risk in the City.
FY08 budgeted revenues are based on the actual
amounts assigned to the various operating activity
centers. The total revenues for the property casualty
fund are forecasted to be $1,005,133.
Expenditures in this fund are projected to be
$745,165.
Employee Benefits Fund
The City collaborated with the City of Bryan and
Brazos County and developed a joint proposal that
has resulted in savings in health care costs over the
last several years. Premiums paid by the City and
employees are projected to increase in FY08 by $10
per month. Overall revenues in this fund are
projected to be $6,038,110. Efforts over the last
several years to increase the balance in this fund have
been successful.
Through education and training programs, efforts are
being made to reduce claims incurred. The City will
continue to monitor claims to determine if additional
plan changes need to be made. FY08 expenditures
are based on estimates of future claims, premiums,
and other miscellaneous costs. Total proposed
expenditures are $5,953,619. Of this total, $40,000 is
for a proposed SLA to fund a Firefighter Wellness
Program.
Workers Compensation Fund
Budgeted premiums are based on the actual amounts
charged to departments to cover the City’s Workers
Compensation costs. Revenues in this fund are
anticipated to be $893,209.
Expenditures in this fund are projected to be
$726,765. There is one service level adjustment in
the Workers Compensation fund for $18,750. The
funds are proposed to be used to implement a city-
wide safety boot program to protect city employees
who are at risk for on the job foot injuries.
Unemployment Fund
Revenues in this fund are collected based as a
percentage of each employee’s salary. Expenditures
in this fund are expected to be approximately
$30,000.
221
City of College Station
Property Casualty
Fund Summary
11/26/2007 13:33
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES
Premiums 738,413$ 857,503$ 857,503$ 945,133$ 945,133$ 10.22%
Investment Earnings 14,907 6,900 25,000 30,000 30,000 334.78%
Other 60,753 38,700 25,000 30,000 30,000 -22.48%
Total Revenues 814,073$ 903,103$ 907,503$ 1,005,133$ 1,005,133$ 11.30%
EXPENDITURES AND TRANSFERS
Claims 184,764$ 339,500$ 275,000$ 300,000$ 300,000$ -11.63%
Administration Fees 25,290 4,800 4,800 4,800 4,800 0.00%
Premiums 225,058 246,800 234,481 258,000 258,000 4.54%
General & Administrative Transfers 129,869 134,931 134,931 139,615 139,615 3.47%
Other Operating 8,000 - - - - N/A
Other Non-Operating - 122,045 54,540 42,750 42,750 -64.97%
Total Operating Expenses & Xfers 572,981$ 848,076$ 703,752$ 745,165$ 745,165$ -12.13%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 241,092$ 55,027$ 203,751$ 259,968$ 259,968$
Measurement Focus Adjustment (15,103)$
Beginning Working Capital, accrual basis of
accounting 255,317$ 481,306$ 481,306$ 685,057$ 685,057$
Ending Working Capital, accrual basis of
accounting 481,306$ 536,333$ 685,057$ 945,025$ 945,025$
Ending Working Capital, accrual basis of
accounting PROPERTY CASUALTY FUND - SOURCES
Premiums
94%
Other
3%
Investment
Earnings
3%
PROPERTY CASUALTY FUND - USES
Claims
40.26%
Administration
Fees
0.64%
Premiums
34.62%
Other Non-
Operating
5.74%
General &
Administrative
Transfers
18.74%
222
City of College Station
Employee Benefits
Fund Summary
11/26/2007 13:33
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES
City Contribution 4,303,604$ 4,426,815$ 4,403,726$ 4,569,210$ 4,569,210$ 3.22%
Employee Contribution 1,045,809 1,011,300 1,124,500 1,229,900 1,229,900 21.62%
COBRA Premiums 16,689 1,500 9,000 9,000 9,000 500.00%
Miscellaneous Operating Revenues 43,801 20,000 20,000 20,000 20,000 0.00%
Investment Earnings 169,102 151,500 210,000 210,000 210,000 38.61%
Total Revenues 5,579,005$ 5,611,115$ 5,767,226$ 6,038,110$ 6,038,110$ 7.61%
EXPENDITURES & TRANSFERS
Claims 3,982,123$ 4,235,000$ 4,397,643$ 4,845,000$ 4,845,000$ 14.40%
Administration Fees 477,819 493,000 430,932 470,000 470,000 -4.67%
Premiums 421,120 530,000 455,727 501,000 501,000 -5.47%
Other Operating 5,710 - 4,136 6,000 6,000 N/A
General & Administrative Transfers 54,194 60,911 60,911 66,619 106,619 75.04%
Contingency - 25,000 - 25,000 25,000 0.00%
Total Operating Expenses & Transfers 4,940,966$ 5,343,911$ 5,349,349$ 5,913,619$ 5,953,619$ 11.41%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 638,039$ 267,204$ 417,877$ 124,491$ 84,491$
Measurement Focus Adjustment 276,352$
Beginning Working Capital, accrual basis
of accounting 3,332,640$ 4,247,031$ 4,247,031$ 4,664,908$ 4,664,908$
Ending Working Capital, accrual basis of
accounting 4,247,031$ 4,514,235$ 4,664,908$ 4,789,399$ 4,749,399$
Employee Benefits - Sources
City Contribution
75.92%
Employee
Contribution
20.44%
COBRA
Premiums
0.15%
Investment
Earnings
3.49%
Employee Benefits - Uses
Claims
81.38%
Administration
Fees
7.89%
Contingency
0.42%
General &
Administrative
Transfers
1.79%
Other Operating
0.10%
Premiums
8.42%
223
City of College Station
Workers Compensation
Fund Summary
11/26/2007 13:33
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES
Premiums 753,025$ 838,734$ 820,843$ 860,209$ 860,209$ 2.56%
Other 2,865 - 2,605 3,000 3,000 N/A
Investment Earnings 16,561 4,200 28,300 30,000 30,000 614.29%
Total Revenues 772,451$ 842,934$ 851,748$ 893,209$ 893,209$ 5.96%
EXPENDITURES AND TRANSFERS
Claims 161,788$ 328,000$ 160,000$ 328,000$ 328,000$ 0.00%
Administration Fee 64,833 67,250 50,000 50,000 50,000 -25.65%
Premiums 116,363 125,000 123,228 136,000 136,000 8.80%
General & Administrative Transfers 129,869 134,931 134,931 139,615 139,615 3.47%
Other Operating - 87,850 87,850 50,350 69,100 -21.34%
Other Non-Operating 21,752 - 4,050 4,050 4,050 N/A
Total Operating Expenses & Xfers 494,605$ 743,031$ 560,059$ 708,015$ 726,765$ -2.19%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 277,846$ 99,903$ 291,689$ 185,194$ 166,444$
Measurement Focus Adjustment 130,004$
Beginning Working Capital, accrual basis of
accounting (29,142)$ 378,708$ 378,708$ 670,397$ 670,397$
Ending Working Capital, accrual basis of
accounting 378,708$ 478,611$ 670,397$ 855,591$ 836,841$
Workers Compensation Fund - Uses
Claims
45.13%
Premiums
18.71%
Other Operating
9.51%
Other Non-
Operating
0.56%
Administration
Fee
6.88%
General &
Administrative
Transfers
19.21%
Workers Compensation Fund - Sources
Premiums
96.31%
Other
0.34%
Investment
Earnings
3.36%
224
City of College Station
Unemployment Compensation
Fund Summary
11/26/2007 13:34
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES
Premiums 27,090$ 28,519$ 30,000$ 30,253$ 30,253$ 6.08%
Investment Earnings 5,224 4,000 7,000 - - -100.00%
Total Revenues 32,314$ 32,519$ 37,000$ 30,253$ 30,253$ -6.97%
EXPENDITURES
Claims 11,757$ 35,000$ 15,000$ 30,000$ 30,000$ -14.29%
Total Operating Expenses & Transfers 11,757$ 35,000$ 15,000$ 30,000$ 30,000$ -14.29%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 20,557$ (2,481)$ 22,000$ 253$ 253$
Measurement Focus Adjustment 804$
Beginning Working Capital, accrual basis of
accounting 120,804$ 142,165$ 142,165$ 164,165$ 164,165$
Ending Working Capital, accrual basis of
accounting 142,165$ 139,684$ 164,165$ 164,418$ 164,418$
Unemployment Fund - Sources
Premiums
100%
Investment
Earnings
0%
Unemployment Fund - Uses
Claims
100%
225
Equipment Replacement Fund
The Equipment Replacement Fund is an Internal Service
Fund that facilitates 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 fund then purchases replacements as
scheduled and/or as conditions warrant.
For financial statement reporting, the Equipment
Replacement Fund (Internal Service Fund) is reported
using the economic resources measurement focus and the
accrual basis of accounting.
The Equipment Replacement 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 2006 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.
Specific rental charges are based upon the estimated
replacement price of the individual items. Specific
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 and if
funds are available to replace needed equipment. The
list is then submitted to the Budget Department for
inclusion in the annual budget.
3. Each department will be charged for the phone
system based on the number of phone lines assigned.
Charges for the 800 MHz radio system will be pro-
rated in the same manner. These charges will
continue after the inter-fund loan has been recovered
in order to replace the phone and radio systems in the
future.
4. Police, Fire, Public Works, College Station Utilities,
Fiscal Services and BVSWMA 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
approximately five years The funds for replacement
are budgeted in the Equipment Replacement Fund
and transferred to the General Government Facilities
and Technology Fund for expenditure.
5. Each department will be charged an annual copier
replacement rental fee based upon the number of
authorized copiers. Each year, the company that has
the contract to maintain copiers evaluates each copier
and determines which copiers need to be replaced.
The list is provided to Fiscal Services and
Information Technology representatives who further
evaluate the proposed replacement list based on
funds available. New (additions to the inventory)
copiers are funded through individual department’s
operating budget.
6. 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 at approved locations are
funded from the equipment replacement fund and
each department contributes to their replacement and
maintenance.
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.
Budgeted revenues for the fund reflect the Equipment
Replacement policies. The revenues are automatically
transferred from departmental budgets on a quarterly
basis to ensure that sufficient funds will be available to
fund expenses related to the specific functions. The
proposed revenues for FY08 total $4,311,948.
The proposed expenditures for FY08 total $4,204,540.
On some vehicle purchases, a trade-in is anticipated and
the trade-in value is used to offset the expected cost of the
vehicle. A list outlining the vehicles to be replaced is
included on the following pages. The prices listed are
reduced to reflect trade-in value.
226
City of College Station
Equipment Replacement Fund
Fund Summary
11/26/2007 13:34
11/26/2007 13:34 FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 TO FY08
REVENUES
Fleet Rentals 2,825,851$ 3,472,620$ 3,472,620$ 3,271,270$ 3,441,770$ -0.89%
Phone System Rentals 99,650 129,130 129,130 127,998 127,998 -0.88%
Radio System Rentals 182,634 180,274 180,274 186,675 186,675 3.55%
Mobile Data Terminal Rentals 98,592 91,390 91,390 59,725 59,725 -34.65%
Mobile Video Camera Systems - - - 98,550 98,550 N/A
Copier Rentals 80,700 102,930 102,930 79,520 79,520 -22.74%
Uninterruptible Power Supply Rentals - 18,785 18,785 17,710 17,710 -5.72%
Investment Income 274,913 175,680 245,570 200,000 200,000 13.84%
Other Non Operating Revenues 137,746 50,000 208,385 100,000 100,000 100.00%
Total Revenues 3,700,086$ 4,220,809$ 4,449,084$ 4,141,448$ 4,311,948$ 2.16%
EXPENDITURES
Fleet Purchase & Replacement 2,788,333$ 5,674,218$ 5,674,218$ 3,508,000$ 3,669,000$ -35.34%
Phone System Replacement 634,526 - - - - N/A
Radio System Replacement 100,000 2,310,000 2,289,613 - 11,000 -99.52%
Copier Replacement 53,700 37,922 37,922 - 123,300 225.14%
Mobile Data Terminal Replacement 31,676 100,000 100,000 - - -100.00%
Mobile Video Camera Systems - - - - - N/A
Uninterruptible Power Supply Replacement - 4,892 25,279 14,552 14,552 197.47%
Debt Service Transfer 587,123 551,625 551,625 379,688 379,688 -31.17%
Other 1,618 - - - - N/A
Contingency - 18,000 - 7,000 7,000 -61.11%
Total Expenditures 4,196,976$ 8,696,657$ 8,678,657$ 3,909,240$ 4,204,540$ -51.65%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (496,890)$ (4,475,848)$ (4,229,573)$ 232,208$ 107,408$
Measurement Focus Adjustment 251,333$
Beginning Working Capital, accrual basis of
accounting 7,535,901$ 7,290,344$ 7,290,344$ 3,060,771$ 3,060,771$
Ending Working Capital, accrual basis of
accounting 7,290,344$ 2,814,496$ 3,060,771$ 3,292,979$ 3,168,179$
Equipment Replacement Fund - Sources
Other Non
Operating
Revenues
2.32%
Fleet Rentals
79.82%
Mobile Video
Camera Systems
2.29%
Uninterruptible
Power Supply
Rentals
0.41%
Investment Income
4.64%
Copier Rentals
1.84%
Mobile Data
Terminal Rentals
1.39%
Phone System
Rentals
2.97%
Radio System
Rentals
4.33%
Equipment Replacement Fund - Uses
Debt Service
Transfer
9.05%
Radio System
Replacement
0.26%
Fleet Purchase &
Replacement
87.41%
Uninterruptible
Power Supply
Replacement
0.35%
Copier
Replacement
2.94%
227
FY08 Approved Fleet & Equipment Replacement Schedule
Department Equipment # Year Fleet and Equip Scheduled Replacements Cost
Community Development 6404 1994 CHEV 1/2 TON PU 22,000
General Government Total 22,000$
Police Department 1 1983 Generator - Police 38,000
Police Department 11 1995 Generator - Police 38,000
Police Department 4122 2005 FORD CRV PATROL CAR 36,000
Police Department 4123 2005 FORD CRV PATROL CAR 36,000
Police Department 4124 2005 FORD CRV PATROL CAR 36,000
Police Department 4125 2005 FORD CRV PATROL CAR 36,000
Police Department 4126 2005 FORD CRV PATROL CAR 36,000
Police Department 4128 2005 FORD CRV PATROL CAR 36,000
Police Department Total 292,000$
Fire Department 5209 1999 CHEV 1/2 TON PU 22,000
Fire Department 5210 2000 CHEV 1/2 TON PU 22,000
Fire Department 5165 2001 GMC SUBURBAN 65,000
Fire Department Total 109,000$
Public Works Department 3160 1995 J DEERE TRACTOR 40,000
Public Works Department 3163 1996 CASE LOADER (move to WWTP) 130,000
Public Works Department 3203 1999 FORD F350 CAB P.U. 40,000
Public Works Department 3214 1999 GMC 14 YD DUMP TRUCK 80,000
Public Works Department 3215 1999 GMC 14 YD DUMP TRUCK 80,000
Public Works Department 3413 2000 CHEV 1/2 TON PU 24,000
Public Works Department 3409 2000 Chevy Lumina 24,000
Public Works Total 418,000$
Parks & Recreation Department 8203 1993 CHEV TRUCK 24,000
Parks & Recreation Department 8332 2005 Toro Workman 1100 15,000
Parks & Recreation Total 39,000$
General Fund Total 865,000$
Electric Substations 9249 1985 TRAILER, UTILITY 23,000
Electric Substations 9259 1979 TRAILER, TOOL 10,000
Electric Transmission 9153 1998 15 PASSENGER VAN CARGO 30,000
Electric Fund Total 63,000$
Wastewater Collection 9563 2000 FORD 1 TON UTILITY 42,000
Wastewater Treatment 9504 2001 JD GATOR UTILITY VEHICLE 15,000
Wastewater Treatment 9505 2001 JD GATOR UTILITY VEHICLE 15,000
Wastewater Treatment 9415 2000 FORD 3/4 TON UTILITY 42,000
Wastewater Treatment 9416 1999 F350 UTILITY TRK 42,000
Wastewater Treatment 9420 2000 F350 UTILITY TRK 42,000
Wastewater Treatment 9461 1998 3500HD UTILITY TRK 42,000
Wastewater Treatment 9501 2000 CHEV TRUCK 22,000
Wastewater Treatment 9510 2003 FORD F150 PU 22,000
Wastewater Treatment 9531 1982 CAT WHEEL LOADER(SALVAGE) -
Wastewater Fund Total 284,000$
Sanitation Residential 7116 2001 VOLVO REFUSE TRUCK (06) 190,000
Sanitation Residential 7107 2003 FREIGHTLINER BOOM (BRUSH) TRUCK 155,000
Sanitation Residential 7216 2002 VOLVO FRONT LOAD 220,000
Sanitation Residential 7221 2002 VOLVO FRONT LOAD 220,000
Sanitation Fund Total 785,000$
228
FY08 Approved Fleet & Equipment Replacement Schedule
Meter Services 2708 1999 CHEV X-CAB TRUCK 24,000
Utility Customer Service Fund Total 24,000$
BVSWMA 7302 1999 CHEV 3/4 TON PU 4X4 42,000
BVSWMA 7352 1997 TARP MACHINE 85,000
BVSWMA 7363 2001 VOLVO DUMP TRUCK 460,000
BVSWMA 7364 2001 VOLVO DUMP TRUCK 460,000
BVSWMA 7372 2002 JOHN DEERE TRACK EXCAVATOR 410,000
BVSWMA 7373 2002 GATOR 15,000
BVSWMA Fund Total 1,472,000$
Total Vehicle & Equipment Replacement Costs (All Funds) 3,508,000$
Approved New Fleet and Equipment Purchases
Department Approved Vehicle Purchase Cost
Public Works: Drainage Tree Trimmer Attachment for Boom Mower 9,000
Parks Cemetery 3/4 ton Pick-up Truck 27,000
Parks Cemetery 16 Utility Trailer 4,000
Parks Cemetery Tractor w/ Loader and Shredder 40,000
Parks Cemetery ZTR Mower 11,000
Parks Forestry 3/4 or 1 ton Crew Cab w/ Utility Body 40,000
Parks Forestry 3/4 or 1 ton Cargo Van for irrigation 30,000
Total Requested Vehicle & Equipment Purchase Costs (All Funds) 161,000$
Total Expenditures for All Vehicles & Equipment 3,669,000$
Approved Copier Purchase/Replacement Schedule
Department Approved Copier Purchase Cost
Police Patrol IR3300/MPH51679 11,250
Information Technology Administration IR3320/10503796 11,250
BVSWMA Administration 6230/NGM17939 11,250
Public Works Administration IR3300/MPH50582 11,250
Planning and Development Services Admin. IR5020/10503760 11,250
Fire Administration IR3570/14021158 11,250
Parks Conference Center IR3300/MPH50610 11,250
Parks Lincoln Center 6025/NFN07992 6,850
Parks Administration IR7200/10504019 19,600
Electric Warehouse IR2200/10504018 6,850
Carter Creek Wastewater Treatment Plant IR3300/mph05559 11,250
Total Copier Purchase/Replacement Costs (All Funds) 123,300$
Approved Radio Purchase / Replacement Schedule
Department Approved Radio Purchase Cost
Parks Forestry VPAC SLA Radios (3) 7,500
Parks Cemetery Memorial Cemetery Truck Radio 3,500
Total Radio Purchase/Replacement Costs (All Funds) 11,000$
229
Utility Customer Service Fund
The Utility Customer Service Fund is an Internal
Service Fund used to account for expenses
associated with meter services, billing, and
collection for the City’s 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 2006 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
are projected to be $2,550,400.
FY08 proposed expenses are $2,582,626. The
expenses in the Utility Customer Service Fund
include a $25,575 service level adjustment for
Click2Gov Customer Information System Software.
230
Fund Summary
11/26/07 1:35 PM
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 to FY08
REVENUES & SERVICE CHARGES
Service Charges 2,180,001$ 2,356,800$ 2,356,800$ 2,320,400$ 2,320,400$ -1.54%
Other Operating Revenues 201,261 193,718 235,287 220,000 220,000 13.57%
Investment Income 7,154 3,394 13,000 10,000 10,000 194.64%
Non Operating 1,174 - - - - N/A
Total Revenues 2,389,590$ 2,553,912$ 2,605,087$ 2,550,400$ 2,550,400$ -0.14%
EXPENDITURES
Billing/Collections* 1,415,393$ 1,518,419$ 1,506,132$ 1,520,470$ 1,558,174$ 2.62%
Meter Service* 527,990 542,182 538,186 540,414 562,249 3.70%
Approved Pay Plan - - - 47,539 - N/A
General & Administrative Transfer 442,737 466,691 466,691 418,628 423,203 -9.32%
Contingency - 30,000 20,000 30,000 30,000 0.00%
Other 5,197 - - - 9,000 N/A
Total Expenditures 2,391,317$ 2,557,292$ 2,531,009$ 2,557,051$ 2,582,626$ 0.99%
Increase (Decrease) in Working
Capital, modified accrual budgetary
basis (1,727)$ (3,380)$ 74,078$ (6,651)$ (32,226)$
Measurement Focus Adjustment (14,570)$
Beginning Working Capital, accrual
basis of accounting 157,233$ 140,936$ 140,936$ 215,014$ 215,014$
Ending Working Capital, accrual
basis of accounting 140,936$ 137,556$ 215,014$ 208,363$ 182,788$
* Billing/Collections and Meter services make up the Operations & Maintenance portion of the Utility Customer Service Budget.
Utility Customer Service Fund
City of College Station
UTILITY CUSTOMER SERVICE FUND - SOURCES
Other Operating
Revenues
8.63%
Service Charges
90.98%
Investment
Income
0.39%
UTILITY CUSTOMER SERVICE FUND - USES
Meter Service*
22%
Billing/Collectio
ns*
61%
Approved Pay
Plan
0%
General &
Administrative
Transfer
16%
Contingency
1%
231
City of College Station
Utility Customer Service Operations & Maintenance
Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Billing/Collections 1,415,392$ 1,518,419$ 1,506,132$ 1,520,470$ 1,558,174$ 2.62%
Meter Services 527,988 542,182 538,186 540,414 562,249 3.70%
Utility Customer Service Total 1,943,380$ 2,060,601$ 2,044,318$ 2,060,884$ 2,120,423$ 2.90%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 1,241,234$ 1,348,497$ 1,344,479$ 1,325,411$ 1,372,950$ 1.81%
Supplies 78,025 48,602 53,531 38,856 38,856 -20.05%
Maintenance 54,096 45,970 53,603 41,592 41,592 -9.52%
Purchased Services 570,025 617,532 592,705 655,025 667,025 8.01%
Capital Outlay - - - - - 0.00%
Utility Customer Service Total 1,943,380$ 2,060,601$ 2,044,318$ 2,060,884$ 2,120,423$ 2.90%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Billing Collections 20.00 19.00 19.00 19.00 19.00 0.00%
Meter Services 10.00 10.50 10.50 10.50 10.50 0.00%
Utility Customer Service Total 30.00 29.50 29.50 29.50 29.50 0.00%
Service Level Adjustments
Billing Collections:
Click2Gov - Customer Information System 12,000
Utility Customer Service SLA Totals 12,000$
232
FISCAL SERVICES
UTILITY CUSTOMER SERVICE
Description & Budget Explanation:
The Utility Customer Service Division is responsible for connecting and disconnecting water and electric meters
reading those meters and provide billing and collection services for the city to all customers of electric, water, sewer,
sanitation and drainage services.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary 1,813,701$ 1,943,380$ 2,044,318$ 2,120,423$
Position Summary 30.00 29.50 29.50 29.50
Program Name: Utility Customer Service
Service Level:Provide exceptional customer service to support the delivery of electric, water,
sewer, sanitation and drainage services to the citizens of College Station.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-Percent satisfied with courtesy of personnel 92.0% N/A N/A N/A
on citizen survey.
-Percent satisfied with knowledge of personnel 89.0% N/A N/A N/A
on citizen survey.
Efficiency
-No. of customers per day per walk-up
employee. 75 91 87 90
-Annual number of processed bills per
employee. 19,651 21,323 21,394 22,000
-Cost per bill. $4.60 $4.81 $4.92 $5.15
-Percent of bad debt expense annually. 0.15% 0.33% 0.50% 0.50%
Output
-No. of incoming calls. 82,234 85,728 85,000 87,000
-No. of bills annually. 393,012 405,135 407,000 410,000
-No. of payments. 401,891 413,088 420,000 423,000
-No. of walk-up customers. 65,655 69,427 70,000 70,000
-No. of service orders. 97,113 96,226 88,000 92,000
Program Name: Meter Service
Service Level:Provide timely connection and disconnection of electric and water services.
Maintain service installations to ensure accurate recording of utility consumption.
Obtain accurate and timely readings for all electric and water meters.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actuals Estimates Approved
Effectiveness
-Same day service percentage. 99.99% 99.99% 99.99% 99.99%
-Read accuracy percentage. 99.93% 99.90% 99.75% 99.85%
Efficiency
-No. of completed service orders per person. 38,003 27,040 37,000 38,000
-No. of completed routine checks of electric
meters per person annually. 2,746 1,689 1,700 1,700
-No. of meters read daily, per person. 399 373 420 440
-Cost per meter read $0.35 $0.37 $0.41 $0.45
Output
-No. of service orders completed. 76,005 81,119 75,000 80,000
-No. of meters/readings checked out. 5,492 5,068 5,000 6,000
-No. of theft/tampering incidents discovered. 37 56 40 50
-No. of utility payments taken in the field. 1,515 2,025 1,500 0
-No. of meters read annually. 598,660 618,676 633,000 635,000
Input
-No. of full-time technicians.2333
-No. of full-time meter readers. 6 6.5 6.5 6.5
-No. of full-time commercial meter readers 1
233
Fleet Maintenance, Communications, and Print Mail Funds
The Internal Service Funds are a combination of
internal services comprised of Communications and
Fleet. In an effort to better control costs, the funds
receive revenues based on the expected costs
associated with the aforementioned services, and use
them to pay for those services. For financial statement
reporting, Internal Service Funds are reported using
the economic resources measurement focus and the
accrual basis of accounting.
The 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 2006 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.
Estimates for annual funding levels have been
developed using a number of techniques that forecast
communications maintenance costs and fleet
maintenance costs. The policies that were approved to
set up the funds are as follows:
1. Annual communications maintenance charges will
be prorated based on the number of phones and
radios in each department. All other
miscellaneous maintenance charges are forecast
based on the number of work orders in the
previous year. These charges will be used to pay
for all expenses related to each specific function
in Communications.
2. Each department with assigned vehicles will be
charged an annual maintenance fee to cover
inspections and maintenance problems.
Base budget revenues for the fund reflect the above
policies. The revenues are transferred from
departmental budgets on a quarterly basis to ensure
that sufficient funds will be available to fund all
expenses related to the specific functions.
Fleet Maintenance Fund
In FY08, revenues in the Fleet Maintenance Fund are
projected to be $1,701,524. The FY08 proposed
expenditures are $1,688,987. Two service level
adjustments are proposed in the amount of $13,719.
$10,000 is for an increase in the cost of petroleum
products and $3,719 is for the Fleet Fund’s portion of
the proposed Broadcast Media Specialist and Human
Resources Classification Study SLAs.
Communications Fund
The revenues in this fund are transfers from the
various operating funds designed to cover the costs of
providing the services in the Communications Fund.
Revenues in FY08 are projected to be $794,650.
FY08 proposed expenditures in the Communications
Fund are budgeted at $898,603. This includes funds in
the amount of $3,561 for the Communication fund
portion of the proposed Broadcast Media Specialist
and Human Resources Classification Study SLAs.
Also included is $27,000 for the replacement of the
City’s paging transmitter.
Print Mail Fund
The Print Mail fund will be dissolved in FY08 in an
effort to consolidate expenditures and provide the
most cost effective service to the Citizens of College
Station. The Mail function of the Print Mail fund will
be reorganized into the IT Administrative General
Fund division.
234
City of College Station
Fleet Maintenance Fund
Fund Summary
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 To FY08
REVENUES
Fleet Charges 1,825,980$ 1,721,900$ 1,723,776$ 1,659,032$ 1,696,524$ -1.47%
Interest Earnings 4,322 3,500 7,500 5,000 5,000 42.86%
Transfers 1,580 - - - - N/A
Total Revenues 1,831,882$ 1,725,400$ 1,731,276$ 1,664,032$ 1,701,524$ -1.38%
EXPENDITURES
Parts 95,821$ 100,482$ 103,304$ 101,545$ 101,545$ 1.06%
Fleet Maintenance 1,449,850 1,435,931 1,460,296 1,395,018 1,420,602 -1.07%
Approved Pay Plan - - - 15,584 - N/A
General & Administrative Transfers 147,980 165,988 165,988 163,121 166,840 0.51%
Other 23,319 - - - - N/A
Total Expenditures 1,716,970$ 1,702,401$ 1,729,588$ 1,675,268$ 1,688,987$ -0.79%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ 114,912 $ 22,999 $ 1,688 $ (11,236) $ 12,537
Measurement Focus Adjustment (8,046)$
Beginning Working Capital, Accrual Basis
of Accounting $ 46,218 $ 153,084 $ 153,084 $ 154,772 $ 154,772
Ending Working Capital, Accrual Basis of
Accounting $ 153,084 $ 176,083 $ 154,772 $ 143,536 $ 167,309
Fleet Maintenance Fund - Sources
Fleet Charges
99.71%
Interest
Earnings
0.29%
Fleet Maintenance Fund - Uses
Parts
6%
Fleet
Maintenance
84%Approved Pay
Plan
0%
General &
Administrative
Transfers
10%
235
City of College Station
Fleet Maintenance Operations & Maintenance
Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Parts 95,823$ 100,482$ 103,304$ 101,545$ 103,257$ 2.76%
Administration 1,449,852 1,435,931 1,460,296 1,395,018 1,418,890 -1.19%
DEPARTMENT TOTAL 1,545,675$ 1,536,413$ 1,563,600$ 1,496,563$ 1,522,147$ -0.93%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 742,297$ 764,289$ 794,810$ 765,811$ 781,395$ 2.24%
Supplies 664,909 673,412 671,833 641,966 651,966 -3.18%
Maintenance 33,503 29,038 26,230 26,278 26,278 -9.50%
Purchased Services 65,016 69,674 70,727 62,508 62,508 -10.29%
General Capital 39,950 - - - - N/A
DEPARTMENT TOTAL 1,545,675$ 1,536,413$ 1,563,600$ 1,496,563$ 1,522,147$ -0.93%
PERSONNEL SUMMARY BY DIVISION
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Parts 2.00 2.00 2.00 2.00 2.00 0.00%
Administration 13.00 13.00 13.00 13.00 13.00 0.00%
DEPARTMENT TOTAL 15.00 15.00 15.00 15.00 15.00 0.00%
Service Level Adjustments
Petroleum Products Increase 10,000$
Fleet Total 10,000$
236
PUBLIC WORKS
FLEET
Description & Budget Explanation:
The Fleet Services Division is responsible for the care and maintenance of all vehicles and
equipment in the City fleet.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary 1,449,333$ 1,545,675$ 1,563,600$ 1,522,147$
Position Summary 15.00 15.00 15.00 15.00
Program Name: Fleet Services
Service Level:Provide prompt, reliable maintenance service at cost effective rates.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-% satisfied on customer service survey. 99% 94% 92% 92%
Efficiency
-PM as a percentage of total work orders 68% 71% 71% 70%
-Mechanic efficiency percentage. 76% 76% 75% 75%
Output
-No. of vehicles per mechanic. 50 61 62 55
-No. of hours logged to work orders. 10,522 12,738 12,500 12,800
-Shop rate per hour. $52.00 $52.00 $52.00 $55.00
237
City of College Station
Communication Services Fund
Fund Summary
11/26/2007 13:36
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget From
Actual Budget Estimate Budget Budget FY07 TO FY08
REVENUES
Communication Charges 789,826$ 755,720$ 755,720$ 781,640$ 789,650$ 4.49%
Other 6,386 - - - - N/A
Investment Income 2,381 3,000 8,845 5,000 5,000 66.67%
Total Revenues 798,593$ 758,720$ 764,565$ 786,640$ 794,650$ 4.74%
EXPENDITURES
Operations 543,851$ 647,976$ 612,206$ 641,233$ 684,312$ 5.61%
Approved Pay Plan - - - 16,079 - N/A
General & Administrative Transfers 111,355 178,086 178,086 210,730 214,291 20.33%
Total Expenditures 655,206$ 826,062$ 790,292$ 868,042$ 898,603$ 8.78%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 143,387$ (67,342)$ (25,727)$ (81,402)$ (103,953)$
Measurement Focus Adjustment (857)$
Beginning Working Capital, accrual
basis of accounting 57,506$ 200,036$ 200,036$ 174,309$ 174,309$
Ending Working Capital, accrual basis
of accounting 200,036$ 132,694$ 174,309$ 92,907$ 70,356$
Communication Fund - Sources
Communication
Charges
99.37%Investment
Income
0.63%
Communications Fund - Uses
Operations
76.15%
0.00%
General &
Administrative
Transfers
23.85%
238
City of College Station
Communications Services Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Communication Services 543,851$ 647,976$ 612,206$ 641,233$ 684,312$ 5.61%
DIVISION TOTAL 543,851$ 647,976$ 612,206$ 641,233$ 684,312$ 5.61%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 333,202$ 382,631$ 365,130$ 383,735$ 399,814$ 4.49%
Supplies 29,979 37,431 16,345 75,481 75,481 101.65%
Maintenance 116,078 177,559 168,611 126,371 126,371 (28.83%)
Purchased Services 45,687 50,355 62,120 55,646 57,146 13.49%
General Capital 18,905 - - - 25,500 0.00%
DIVISION TOTAL 543,851$ 647,976$ 612,206$ 641,233$ 684,312$ 5.61%
PERSONNEL SUMMARY BY ACTIVITY
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Communication Services 6.00 6.00 6.00 6.00 6.00 0.00%
DIVISION TOTAL 6.00 6.00 6.00 6.00 6.00 0.00%
Service Level Adjustments
Paging Transmitter 27,000$
Communication Services SLA Total 27,000$
239
INFORMATION TECHNOLOGY
COMMUNICATION SERVICES
Description & Budget Explanation:
The Communication Services Division is responsible for maintaining the city’s telecommunications
infrastructure. This includes the telephone and radio systems of the City. These systems are crucial
to areas including Public Safety, Public Utilities and Public Works.
FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Budget Summary 504,529$ 543,851$ 612,206$ 684,312$
Position Summary 6.00 6.00 6.00 6.00
Program Name: Communications
Service Level:Provide professional and helpful customer service to City staff requiring phone,
radio, and cable needs.
Performance Measures FY 05 FY 06 FY 07 FY08
Actual Actual Estimate Approved
Effectiveness
-Percent of emergency work orders
responded to within 2 hours. 100% 100% 100% 100%
-Percent of routine work orders responded
to within one business day. 97% 98% 90% 90%
-Percent satisfied on survey. N/A* N/A* 85% 85%
Efficiency
-No. of work orders per staff annually. ** 190 190 170 190
Output
-Total number of work orders. 953 900 850 900
*Internal survey not done in FY05 and FY06
**Communications Services Coordinator does not actively perform work orders. This number reflects 5 Technician positions.
240
City of College Station
Print Mail Fund
Fund Summary
11/26/2007 13:36
FY07 FY07 FY08 FY08 % Change in
FY06 Revised Year-End Base Approved Budget from
Actual Budget Estimate Budget Budget FY07 TO FY08
REVENUES
Printing Charges 169,761$ 184,000$ 146,175$ -$ -$ -100.00%
Mail Handling Charges 103,166 135,750 135,750 - - -100.00%
Copier Charges 30,723 34,000 30,589 - - -100.00%
Other Fees 135,017 141,000 102,571 - - -100.00%
Other Non Operating 4,873 1,000 - - - -100.00%
Investment Earnings (3,466) (3,000) (4,100) - - -100.00%
Total Revenues 440,074$ 492,750$ 410,985$ -$ -$ -100.00%
EXPENDITURES
Print Mail 425,259$ 457,221$ 451,789$ -$ -$ -100.00%
Other Operating (1,911) - - - - N/A
General & Administrative Transfers 31,623 35,748 35,748 - - -100.00%
Total Expenditures 454,971$ 492,969$ 487,537$ -$ -$ -100.00%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (14,897)$ (219)$ (76,552)$ -$ -$
Measurement Focus Adjustment (266)$
Beginning Working Capital, accrual basis of
accounting (48,830)$ (63,993)$ (63,993)$ (140,545)$ (140,545)$
Ending Working Capital, accrual basis of
accounting (63,993)$ (64,212)$ (140,545)$ (140,545)$ (140,545)$
Note: The Print Mail Fund is being closed out in FY08.
241
City of College Station
Print/Mail Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
DIVISION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Print/Mail 425,259$ 457,221$ 451,789$ -$ -$ -100.00%
DIVISION TOTAL 425,259$ 457,221$ 451,789$ -$ -$ -100.00%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved % Change in
Actual Budget Year-End Budget Budget Budget from
CLASSIFICATION FY06 FY07 FY07 FY08 FY08 FY07 to FY08
Salaries & Benefits 201,989$ 228,857$ 217,387$ -$ -$ -100.00%
Supplies 77,223 78,345 84,718 - - -100.00%
Maintenance 63,342 44,360 40,517 - - -100.00%
Purchased Services 82,705 82,309 85,817 - - -100.00%
General Capital - 23,350 23,350 - - N/A
DIVISION TOTAL 425,259$ 457,221$ 451,789$ -$ -$ -100.00%
PERSONNEL SUMMARY BY ACTIVITY
Approved Base Approved % Change in
Actual Actual Budget Budget Budget Budget from
DIVISION FY05 FY06 FY07 FY08 FY08 FY07 to FY08
Print/Mail 5.00 5.50 5.50 - - 0.00%
DIVISION TOTAL 5.00 5.50 5.50 - - -100.00%
242
INFORMATION TECHNOLOGY
PRINT/MAIL
Description & Budget Explanation:
The Mail Division is responsible for the collection, handling and distribution of interoffice and external mail
throughout the City. Years prior to FY 08 included the print shop.
FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Budget Summary 421,075$ 425,259$ 451,789$ -$
Position Summary 5.00 5.50 5.50 -
Program Name: Print/Mail
Service Level:Provide professional and helpful customer service to City staff requiring internal and
external mail delivery and receipt.
Performance Measures FY 05 FY 06 FY 07 FY 08
Actual Actual Estimate Approved
Effectiveness
-% satisfied on annual customer survey. NA* N/A* 95% 0%
Efficiency
-% of incoming mail delivered within 24 hrs. 100% 100% 100% 0%
Output
-No. pieces of outgoing mail (w/o utility bills). 220,698 213,473 220,000 -
*Internal Survey not done for FY05 and FY06.
243
HEART OF THE RESEARCH VALLEY
244
Budget Ordinances: A1
Budget Ordinances: A2
Budget Ordinances: A3
Budget Ordinances: A4
Budget Ordinances: A5
Budget Ordinances: A6
Budget Ordinances: A7
FY08 Approved Service Level Adjustments #############
One Time Reoccurring Savings/
DEPT DIV DEPARTMENT DESCRIPTION Cost Cost TOTAL Revenues Net Total
1011 511 City Manager's Office Gary Halter Internship 10,122 - 10,122 10,122
1013 503 Legal Sr Asst City Attorney 10,385 105,356 115,741 115,741 -
1014 521 Economic Development Fiscal Impact Modeling Software, Hardware & Training 40,000 - 40,000 40,000
1014 521 Economic Development Economic & Community Development Admin Asst 1/2 funding - 22,735 22,735 22,735
1016 650 Historic Programs FT Benefited Position as the Heritage Program Assistant - 18,556 18,556 18,556
1016 662 Public Communications Broadcast Media Specialist 16,500 59,424 75,924 27,386 48,538
1016 662 Public Communications Web Site Tune-up 20,000 - 20,000 20,000
1016 662 Public Communications Channel 19 Equipment Upgrades 19,025 - 19,025 19,025
1027 521 Human Resources Professional Services- Comprehensive Classification Plan 80,000 - 80,000 23,667 56,333
- -
General Government Total 196,032 206,071 402,103 166,794 235,309
4146 546 Communications/Jail 2 Communications Operators 2,652 82,445 85,097 - 85,097
4145 552 Quartermaster Replacement of Police Mobile Video Camera Systems - 98,550 98,550 - 98,550
4145 552 Quartermaster Data backup solution for AFIX, PictureLink, & Voice Recording 14,100 - 14,100 - 14,100
4149 549 Information Services Refrigerated Evidence Locker 5,931 - 5,931 - 5,931
- - -
Police Total 22,683 180,995 203,678 - 203,678
4250 561 Administration Truck Company Staffing Year 3 of 3 97,460 421,552 519,012 - 519,012
4250 561 Administration National Accreditation: Suppression, Ambulance & Emer Mgmt 11,450 1,450 12,900 - 12,900
4251 562 Suppression Firefighter Wellness Program - 40,000 40,000 40,000 -
4251 562 Suppression Fire Station Building Maintenance 70,950 - 70,950 - 70,950
4250 569 Emergency Management Community Emergency Operations Center 2,000 56,268 58,268 - 58,268
- -
Fire Total 181,860 519,270 701,130 40,000 661,130
4360 571 Administration Debt Payment to rural fire districts as a result of pending exempt
annexation
35,000 - 35,000 35,000
4360 571 Administration Three Year Annexation Plan 85,000 - 85,000 - 85,000
4360 571 Historic Programs Historic District Enabling Ordinance 50,000 - 50,000 - 50,000
4360 571 Administration Comprehensive Plan Update - Phase II 343,935 - 343,935 150,000 193,935
- -
Planning and Development Services 513,935 - 513,935 150,000 363,935
4491 605 Traffic Signals Traffic System Maintenance 50,000 - 50,000 - 50,000
4434 634 Traffic Signs and Markings Proposed Savings on New Sign Installations in New Subdivisions - (12,000) (12,000) - (12,000)
4461 573 Engineering Engineering Quality Control Assurance Testing - (75,000) (75,000) - (75,000)
4491 605 Traffic Signals System Re-Timing Project 50,000 - 50,000 - 50,000
4431 632 Streets Maintenance Street Rehabilitation Project: 2007-2008 350,000 - 350,000 - 350,000
4432 633 Drainage Operations Tree Trimmer Attachment for Boom Mower Tractor 9,000 - 9,000 9,000 -
4410 581 Administration American Public Works Accreditation 11,151 - 11,151 - 11,151
Public Works Total 470,151 (87,000) 383,151 9,000 374,151
4620 710 CIP Capital Projects Officer 29,909 135,078 164,987 139,987 25,000
CIP Total 29,909 135,078 164,987 139,987 25,000
538 Various Parks Divisions Veteran's Park and Athletic Complex O&M Funding Year Two 81,000 176,286 257,286 - 257,286
538 Various Parks Divisions Memorial Cemetery of College Station Operations 226,490 - 226,490 - 226,490
5384 659 Forestry New Forestry Maintenance Shop 21,000 7,000 28,000 - 28,000
538 Various Parks Divisions Various Parks Operations and Maintenance - 54,418 54,418 - 54,418
5381 650 Recreation Wolf Pen Creek Amphitheater Marketing and Operations 1,400 21,839 23,239 14,000 9,239
5380 641 Administration Greenways Program Manager Support 11,770 4,840 16,610 16,610 -
Parks Total 341,660 264,383 606,043 30,610 575,433
6120 668 Library City of Bryan incr Labor Costs for LJ Ringer Library Employees - 29,675 29,675 - 29,675
Library Total - 29,675 29,675 - 29,675
-
6016 610 GIS mPower Application for web-based GIS improvements 26,100 - 26,100 - 26,100
6026 674 MIS Microsoft System Upgrade 100,000 - 100,000 25,538 74,462
Information Technology Total 126,100 - 126,100 25,538 100,562
FUND- 001 GENERAL FUND TOTAL 1,882,330$ 1,248,472$ 3,130,802$ 561,929$ 2,568,873$
1014 632 Economic Development Incentives Reduce economic development incentives for Transfer out to
General Fund to fund Economic Development portion of
Comprehensive Plan
(50,000) - (50,000) - (50,000)
9111 931 Transfer Out Transfer out to General Fund to fund Economic Development portion
of Comprehensive Plan 50,000 - 50,000 - 50,000
FUND-002 Economic Development Fund TOTAL -$ -$ -$ -$ -$
9111 942 Transfer Out Broadcast Media Specialist 19 70 89 - 89
FUND-003 Parks Xtra Education Fund TOTAL 19$ 70$ 89$ -$ 89$
Service Level Adjustments: B1
FY08 Approved Service Level Adjustments #############
One Time Reoccurring Savings/
DEPT DIV DEPARTMENT DESCRIPTION Cost Cost TOTAL Revenues Net Total
4252 681 Parking Operations Upgrade current Technology at the parking garage 174,048 3,150 177,198 - 177,198
FUND-202 Parking Enterprise Fund Total 174,048$ 3,150$ 177,198$ -$ 177,198$
FUND-211 Electric Fund Total 54,264$ 81,114$ 135,378$ 81,114$ 54,264$
- - -
5194 627 Distribution Water Master Plan 75,000 - 75,000 - 75,000
5194 617 Production Well # 4 Water Purchase - 85,000 85,000 - 85,000
5194 627 Distribution Outsourced Meter Replacement - 360,000 360,000 - 360,000
5194 627 Distribution Distribution Flushing w/high chlorine concentration 5,500 80,000 85,500 - 85,500
5194 617 Production Funding for well #7 Operating and Maintenance Costs - 152,000 152,000 - 152,000
5194 627 Distribution Water Distribution Pressure Reducing Device for Greens Prairie 50,000 - 50,000 - 50,000
5194 627 Distribution Utility Dispatcher - 40,557 40,557 - 40,557
FUND-212 Water Fund Total 130,500$ 717,557$ 848,057$ -$ 848,057$
- - -
5195 628 Collection Wastewater Master Plan 75,000 - 75,000 - 75,000
5195 629 Treatment Permit Renewal for Carters Creek Wastewater Treatment Plant 25,000 - 25,000 - 25,000
5195 629 Treatment Permit Renewal for Lick Creek Wastewater Treatment Plant 25,000 - 25,000 - 25,000
5195 629 Treatment Polymer Usage Increase - 35,000 35,000 - 35,000
5195 628 Collection Utility Dispatcher - 40,557 40,557 - 40,557
FUND-213 Wastewater Fund Total 125,000$ 75,557$ 200,557$ -$ 200,557$
1027 521 Human Resources Program: Safety Footwear Protection Program - 18,750 18,750 - 18,750
FUND-223 Worker's Compensation Fund Total -$ 18,750$ 18,750$ -$ 18,750$
3023 671 UCS-Billing Collection Click2Gov-Customer Information System 9,000 12,000 21,000 - 21,000
FUND-226 Utility Customer Service Fund Total 9,000$ 12,000$ 21,000$ -$ 21,000$
4433 599 Administration Petroleum Products increase due to new federal requirements - 10,000 10,000 - 10,000
FUND-227 Fleet Services Total -$ 10,000$ 10,000$ -$ 10,000$
6091 602 Communications Paging Transmitter 27,000 - 27,000 - 27,000
FUND-229 Communications Fund Total 27,000$ -$ 27,000$ -$ 27,000$
- - -
4432 633 Drainage Maintenance Tree Trimmer Attachment for Boom Mower Tractor 9,000 - 9,000 9,000
5380 641 Administration Greenways Program Manager Support 11,770 4,840 16,610 - 16,610
FUND-912 Drainage 20,770$ 4,840$ 25,610$ -$ 25,610$
- -
FUND-999 BVSWMA Total -$ -$ -$ -$ -$
Total All Funds 2,422,912$ 2,171,440$ 4,594,352$ 643,043$ 3,951,309$
Service Level Adjustments: B2
FY08 Not Recommended Service Level Adjustments
One Time Reoccuring Savings/
DEPT DIV DEPARTMENT DESCRIPTION Cost Cost TOTAL Revenues Net Total
1014 521 Economic Development Retail Program 17,000 - 17,000 17,000
1014 521 Economic Development Building Trades Education Initiative 15,000 20,250 35,250 35,250
1027 521 Human Resources Professional Services- Succession Planning Program 45,000 - 45,000 45,000
1016 662 Public Communications Graphic Artist 1,500 43,276 44,776 16,567 28,209
- -
General Government Total 78,500 63,526 142,026 16,567 125,459
3028 521 Budget Grant Finding Service Subscription - 27,000 27,000 27,000
Fiscal Services - 27,000 27,000 - 27,000
4146 546 Communications/Jail 1 Public Safety Officer 1,498 38,924 40,422 - 40,422
4149 549 Information Services Addition of one FTE Supervisor to Information Services Division 4,890 51,052 55,942 55,942
4141 541 Uniform Patrol 7 additional Police Officers and 2 Patrol Cars 234,236 451,846 686,082 686,082
4141 541 Uniform Patrol Upgrade a Master Officer to a Sergeant Level 9,196 8,913 18,109 18,109
4142 543 Criminal Investigations Confidential Funds - 7,000 7,000 7,000
4140 531 Administration Employee Recognition Program and Annual Awards Banquet - 4,000 4,000 4,000
4146 546 Communications/Jail Increase Line item for meals fed to detainees - 1,500 1,500 1,500
- - -
Police Total 249,820 563,235 813,055 - 813,055
4252 566 Prevention Hire 1 Additional Deputy Fire Marshal 50,213 91,294 141,507 141,507
4250 561 Administration Fire Department Safety Officers/EMS Supervisors 67,000 185,039 252,039 252,039
4251 562 Suppression Firefighter Wellness Program - 35,300 35,300 35,300 -
4253 568 Emergency Medical Services Paramedic Certification Pay Increase - 107,838 107,838 107,838
4251 562 Suppression Annexation Vehicles 618,415 190,703 809,118 809,118
4250 569 Emergency Management FirstCall Notification System - 11,500 11,500 11,500
4253 568 Emergency Medical Services Training Captain 47,028 84,309 131,337 131,337
4250 569 Emergency Management Continuity of Operations Plan 80,000 - 80,000 80,000
- -
Fire Total 862,656 705,983 1,568,639 35,300 1,533,339
4491 605 Traffic Signals Traffic System Maintenance - 50,000 50,000 - 50,000
4431 632 Streets Maintenance Street Maintenance materials and Services - 300,000 300,000 - 300,000
4461 573 Engineering Public Works Engineering relocation to City Hall 44,620 46,282 90,902 - 90,902
4419 667 Facilities Maintenance Facility Maintenance Operations - 100,400 100,400 - 100,400
Public Works Total 44,620 496,682 541,302 - 541,302
5384 659 Forestry Veteran's Park and Athletic Complex O&M Funding Year Two 10,000 10,000 10,000
5381 641 Recreation Administration Addition of FTE Kids Klub Assistant Supervisor - 45,709 45,709 20,000 25,709
5381 646 Recreation Programs/Special Events Wolf Pen Creek Corridor Maintenance 1,000 27,330 28,330 28,330
5382 652 Special Facilities Aquatics Repair items for Aquatics - 40,000 40,000 40,000
5381 644 Recreation Concessions Food Service Improvements 20,500 5,000 25,500 16,700 8,800
Various Parks Divisions Various Parks Operations and Maintenance 85,516 85,516 85,516
5384 659 Forestry Urban Forest Management Plan Implementation - 30,000 30,000 30,000
5381 650 Recreation Hotel Tax Programs Wolf Pen Creek Amphitheater Marketing and Operations - 44,497 44,497 - 44,497
5381 640 Recreation Hotel Tax Programs Addition of Assistant Recreation Supervisor (Athletic Events) - 44,785 44,785 44,785
Parks Total 107,016 237,321 354,337 36,700 317,637
FUND- 001 GENERAL FUND TOTALS 1,342,612$ 2,093,747$ 3,446,359$ 88,567$ 3,357,792$
6091 602 Communications Communications Technician Position 300 53,688 53,988 - 53,988
- - -
FUND-229 Communications Fund Total 300$ 53,688$ 53,988$ -$ 53,988$
Total All Funds 1,342,912$ 2,147,435$ 3,500,347$ 88,567$ 3,411,780$
Service Level Adjustments: B3
PERSONNEL LIST
Amended Amended Approved
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Police Department
Administration Division
Police Chief 1.00 1.00 1.00 110,302$ 114,714$ 122,890$ -$ 122,890$
Assistant Chief 2.00 2.00 2.00 170,760 168,463 180,853 - 180,853
Secretary 2.00 2.00 2.00 50,892 53,686 57,003 - 57,003
Sergeant 1.00 1.00 1.00 55,378 59,881 63,531 - 63,531
Staff Assistant 1.00 1.00 1.00 36,625 37,355 38,481 - 38,481
Lieutenant 1.00 1.00 1.00 69,991 74,981 65,867 - 65,867
Tech. Svcs. Coordinator 1.00 1.00 1.00 56,651 59,505 64,365 - 64,365
Total 9.00 9.00 9.00 550,599$ 568,585$ 592,990$ -$ 592,990$
Uniform Patrol Division
Lieutenant 3.00 3.00 3.00 191,885$ 194,535$ 207,654$ -$ 207,654$
Master Officer 18.00 17.00 19.00 843,008 899,338 935191 - 935,191
Police Officer 33.00 35.00 38.00 1,032,435 1,173,996 1,505,652 - 1,505,652
*School Crossing Guard (temp/seasonal) 0.00 2.50 2.50 - 36,498 41,875 - 41,875
Senior Officer 13.00 17.00 12.00 510,771 723,595 529,479 - 529,479
Sergeant 7.00 7.00 7.00 380,411 406,756 419,332 - 419,332
Total 74.00 81.50 81.50 2,958,509$ 3,434,718$ 3,639,183$ -$ 3,639,183$
.
Criminal Investigation Division
Lieutenant 1.00 1.00 1.00 63,187$ 68,349$ 73,209$ -$ 73,209$
Master Officer 11.00 14.00 11.00 518,571 639,524 583,102 - 583,102
Police Officer 0.00 0.00 0.00 - - - - -
Senior Officer 2.00 0.00 3.00 82,198 - 126,144 - 126,144
Victim Advocate 1.00 1.00 1.00 41,483 44,843 48,493 - 48,493
Sergeant 3.00 3.00 3.00 166,135 177,411 179,873 - 179,873
Total 18.00 19.00 19.00 871,574$ 930,127$ 1,010,821$ -$ 1,010,821$
Recruiting and Training Division
Lieutenant 1.00 1.00 1.00 58,914$ 63,739$ 68,933$ -$ 68,933$
Sergeant 1.00 1.00 1.00 56,550 61,153 64,887 - 64,887
Senior Officer 1.00 0.00 0.00 - - - - -
Master Officer 1.00 2.00 2.00 46,699 96,840 104,661 - 104,661
Total 4.00 4.00 4.00 162,164$ 221,732$ 238,481$ -$ 238,481$
Quartermaster Division
Quartermaster 1.00 1.00 1.00 25,951$ 27,260$ 24,966$ -$ 24,966$
Total 1.00 1.00 1.00 25,951$ 27,260$ 24,966$ -$ 24,966$
Communication/Jail Division
Communication Manager 1.00 1.00 1.00 51,795$ 59,860$ 64,741$ -$ 64,741$
Communication Supervisor 3.00 3.00 3.00 147,910 155,427 166,503 - 166,503
Sr. Communications Operator 4.00 4.00 4.00 128,412 130,899 141,912 - 141,912
Communications Operator 14.00 14.00 16.00 393,303 401,167 413,724 55,740 469,464
Public Safety Officer 7.00 7.00 7.00 190,986 193,181 200,605 - 200,605
Total 29.00 29.00 31.00 912,406$ 940,534$ 987,485$ 55,740$ 1,043,225$
Special Services Division
Lieutenant 1.00 1.00 1.00 67,700$ 75,520$ 77,672$ -$ 77,672$
Master Officer 4.00 4.00 4.00 192,973 203,503 214,995 - 214,995
Senior Officer 2.00 2.00 2.00 76,900 81,634 89,769 - 89,769
Sergeant 1.00 1.00 1.00 56,029 56,690 60,736 - 60,736
Police Officer 0.00 0.00 0.00 - - - - -
*School Crossing Guard (temp/seasonal) 2.50 0.00 0.00 36,399 - - - -
Police Assistant 0.00 1.00 1.00 - 35,707 27,511 - 27,511
Animal Control Officer 4.00 4.00 4.00 71,633 94,607 96,028 - 96,028
Total 14.50 13.00 13.00 501,633$ 547,661$ 566,711$ -$ 566,711$
Information Services Division
Information Services Manager 1.00 1.00 1.00 50,107$ 53,415$ 57,774$ -$ 57,774$
Evidence Technician 1.00 1.00 1.00 28,141 23,026 25,133 - 25,133
Records Technician 4.00 4.00 4.00 98,980 105,141 108,479 - 108,479
Criminal Intelligence Analyst 1.00 1.00 1.00 48,219 50,662 52,706 - 52,706
Police Assistant 2.00 1.00 1.00 60,183 26,718 29,701 - 29,701
Total 9.00 8.00 8.00 285,630$ 258,962$ 273,793$ -$ 273,793$
Police
Full Time Total 156.00 162.00 164.00 6,232,066$ 6,893,081$ 7,292,555$ 55,740$ 7,348,295$
*Temp/Seasonal Total 2.50 2.50 2.50 36,399$ 36,498$ 41,875$ -$ 41,875$
Police Department Totals 158.50 164.50 166.50 6,268,465$ 6,929,579$ 7,334,430$ 55,740$ 7,390,170$
Fire Department
Fire Administration
Fire Chief 1.00 1.00 1.00 106,111$ 108,457$ 116,174$ -$ 116,174$
Personnel: C1
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Planning and Research Coordinator 1.00 1.00 1.00 54,045 57,899 61,716 - 61,716
Staff Assistant 2.00 2.00 2.00 63,364 66,242 70,017 - 70,017
Secretary 1.00 1.00 1.00 22,667 22,672 24,069 - 24,069
Total 5.00 5.00 5.00 246,186$ 255,270$ 271,976$ -$ 271,976$
Emergency Management
Emergency Management Coordinator 0.00 1.00 1.00 -$ 49,676$ 53,227$ -$ 53,227$
Asst. Emergency Management Coordinator 0.00 1.00 1.00 - 2,993 30,973 - 30,973
Staff Assistant 0.00 1.00 1.00 - 29,006 29,742 - 29,742
Total 0.00 3.00 3.00 -$ 81,675$ 113,942$ -$ 113,942$
Fire Suppression Division
Asst. Fire Chief 1.00 1.00 1.00 78,203$ 83,762$ 90,812$ -$ 90,812$
Battalion Chief 3.00 3.00 3.00 194,533 208,371 222,504 - 222,504
Captain 0.00 3.00 3.00 - - 195,537 - 195,537
Lieutenant 11.00 11.00 11.00 576,612 621,175 658,067 - 658,067
Apparatus Operator 12.00 15.00 15.00 462,467 579,794 756,043 - 756,043
Firefighter I 21.00 23.00 23.00 935,305 984,447 983,603 - 983,603
Firefighter II 3.00 4.00 6.00 108,244 151,722 226,884 - 226,884
Firefighter III 13.00 7.00 12.00 349,263 387,922 185,450 251335 436,785
Total 64.00 67.00 74.00 2,704,628$ 3,017,193$ 3,318,900$ 251,335$ 3,570,235$
Fire Prevention Division
Fire Marshal 1.00 1.00 1.00 81,686$ 87,496$ 93,941$ -$ 93,941$
Deputy Fire Marshal 3.00 3.00 3.00 151,652 159,849 171,779 - 171,779
Code Enforcement Supervisor 1.00 1.00 1.00 40,275 42,319 44,342 - 44,342
Code Enforcement Officer 4.00 4.00 4.00 394,799 121,827 127,688 - 127,688
Public Education Officer 1.00 1.00 1.00 49,472 51,726 54,875 - 54,875
Total 10.00 10.00 10.00 717,885$ 463,217$ 492,625$ -$ 492,625$
EMS Division
Lieutenant - Fire 4.00 4.00 4.00 56,210$ 219,175$ 230,417$ -$ 230,417$
Apparatus Operator 6.00 6.00 6.00 236,578 284,817 304,032 - 304,032
Fire/EMS Training Coordinator 1.00 1.00 1.00 56,178 60,173 64,553 - 64,553
Firefighter I 15.00 15.00 18.00 769,332 633,623 798,226 - 798,226
Firefighter II 2.00 4.00 2.00 70,606 151,722 75,628 - 75,628
Firefighter III 3.00 1.00 0.00 100,828 34,923 - - -
Total 31.00 31.00 31.00 1,289,732$ 1,384,433$ 1,472,856$ -$ 1,472,856$
Fire
Full Time Total 110.00 116.00 123.00 4,958,430$ 5,201,788$ 5,670,299$ 251,335$ 5,921,634$
*Temp/Seasonal Total 0.00 0.00 0.00 -$ -$ -$ -$ -$
Fire Department Totals 110.00 116.00 123.00 4,958,430$ 5,201,788$ 5,670,299$ 251,335$ 5,921,634$
Public Works Department
Public Works Admin. Division
Director of Public Works/Special Projects 1.00 1.00 1.00 96,694$ 118,135$ 125,331$ -$ 125,331$
Staff Assistant 1.00 1.00 0.00 34,179 35,749 - - -
Asst. Public Works Director 1.00 1.00 1.00 81,227 85,327 90,520 - 90,520
Greenways Program Manager 1.00 0.00 0.00 49,258 45,197 - - -
Land Agent 0.00 1.00 0.00 - 56,830 - - -
Assistant Land Agent 0.00 1.00 0.00 - 37,585 - - -
Customer Service Representative 2.00 2.00 2.00 48,910 51,037 54,145 - 54,145
Total 6.00 7.00 4.00 310,267$ 429,860$ 269,996$ -$ 269,996$
Facilities Maintenance Division
Facility Maint. Superintendent 1.00 1.00 1.00 61,914$ 65,053$ 69,016$ -$ 69,016$
Sr. Facility Maint. Technician 1.00 1.00 1.00 47,971 48,931 50,391 - 50,391
Facility Maint. Technician 5.00 5.00 5.00 191,406 195,223 192,928 - 192,928
Total 7.00 7.00 7.00 301,291$ 309,207$ 312,335$ -$ 312,335$
Streets Maintenance Division
Street Superintendent 1.00 1.00 1.00 56,801$ 61,403$ 65,137$ -$ 65,137$
Foreman 1.00 1.00 0.00 42,319 44,467 - - -
Crew Leader 1.00 1.00 3.00 34,331 36,062 112,295 - 112,295
Equipment Operator 15.00 15.00 14.00 416,788 413,538 414,036 - 414,036
Public Service Worker 4.00 4.00 4.00 82,427 82,345 87,268 - 87,268
Total 22.00 22.00 22.00 632,666$ 637,815$ 678,736$ -$ 678,736$
Drainage Division
Foreman 1.00 1.00 1.00 42,319$ 44,467$ 48,097$ -$ 48,097$
Equipment Operator 6.00 6.00 6.00 165,585 169,341 172,824 - 172,824
Engineering Technician 1.00 1.00 1.00 36,771 37,501 42,067 - 42,067
GIS Technician 1.00 1.00 1.00 28,496 34,727 36,479 - 36,479
Public Service Worker 2.00 2.00 2.00 39,998 40,672 44,510 - 44,510
Total 11.00 11.00 11.00 313,169$ 326,708$ 343,977$ -$ 343,977$
Personnel: C2
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Traffic Division
Signs Technician 3.00 3.00 3.00 94,024$ 98,946$ 104,974$ -$ 104,974$
Total 3.00 3.00 3.00 94,024$ 98,946$ 104,974$ -$ 104,974$
Public Works Engineering
City Engineer 1.00 1.00 1.00 83,875$ 88,121$ 92,501$ -$ 92,501$
Assistant City Engineer 2.00 3.00 1.00 119,068 124,059 66,055 - 66,055
Graduate Civil Engineer 6.00 6.00 2.00 311,176 382,394 114,735 - 114,735
Senior Asst. City Engineer 1.00 1.00 1.00 71,269 74,731 79,278 - 79,278
Engineer 1.00 0.00 0.00 54,094 - - - -
Engineering Technician 4.00 4.00 4.00 151,986 159,994 149,150 - 149,150
*Public Works Intern (temp/seasonal) 0.50 0.50 0.50 8,359 8,382 8,405 - 8,405
*Engineering Aide (temp/seasonal) 1.00 1.00 0.00 16,718 16,764 - - -
*Engineering Intern (temp/seasonal) 0.50 0.50 0.50 8,359 8,382 8,045 - 8,045
Total 17.00 17.00 10.00 824,905$ 862,827$ 518,169$ -$ 518,169$
Traffic Signal Systems
Traffic Systems Superintendent 1.00 1.00 1.00 64,212$ 67,452$ 71,561$ -$ 71,561$
Traffic Systems Foreman 1.00 1.00 1.00 50,641 53,207 56,711 - 56,711
Traffic Signal Technician 3.00 3.00 3.00 125,039 131,358 139,034 - 139,034
Total 5.00 5.00 5.00 239,892$ 252,017$ 267,306$ -$ 267,306$
Public Works
Full Time Total 69.00 70.00 61.00 2,682,779$ 2,883,852$ 2,479,043$ -$ 2,479,043$
*Temp/Seasonal Total 2.00 2.00 1.00 33,436$ 33,528$ 16,450$ -$ 16,450$
Public Works Department Totals 71.00 72.00 62.00 2,716,215$ 2,917,380$ 2,495,493$ -$ 2,495,493$
Capital Improvements Department
Capital Projects Officer 0.00 0.00 1.00 -$ -$ -$ 100,000$ 100,000$
Staff Assistant 0.00 0.00 1.00 - - 37,939 - 37,939
Land Agent 0.00 0.00 1.00 - - 61,487 - 61,487
Assistant Land Agent 0.00 0.00 1.00 - - 39,879 - 39,879
Assistant City Engineer 0.00 0.00 2.00 - - 125,831 - 125,831
Graduate Civil Engineer 0.00 0.00 4.00 - - 237,084 - 237,084
*Engineering Aide (temp/seasonal) 0.00 0.00 1.00 - - 16,810 - 16,810
Total 0.00 0.00 11.00 -$ -$ 519,030$ 100,000$ 619,030$
Capital Improvements Department
Full Time Total 0.00 0.00 10.00 0.00 0.00 502,220$ 100,000$ 602,220$
*Temp/Seasonal Total 0.00 0.00 1.00 0.00 0.00 16,810$ -$ 16,810$
Capital Improvement Department Totals 0.00 0.00 11.00 0.00 0.00 519,030$ 100,000$ 619,030$
Parks & Recreation Department
Parks & Recreation Administration Division
Director of Parks & Rec. 1.00 1.00 1.00 96,381$ 104,202$ 113,776$ -$ 113,776$
Asst. Director of Parks & Rec. 1.00 1.00 1.00 79,014 83,011 88,059 - 88,059
Sr. Parks Planner 1.00 1.00 1.00 56,733 59,610 63,239 - 63,239
Parks Planner 2.00 2.00 2.00 99,589 104,098 110,168 - 110,168
Greenways Coordinator 0.00 1.00 1.00 - 45,197 52,202 - 52,202
Staff Assistant 1.00 1.00 1.00 29,388 31,786 33,726 - 33,726
Secretary 3.00 3.00 4.00 69,851 74,147 78,673 22,630 101,303
*Receptionist (temp/seasonal) 0.50 0.50 0.50 1,767 1,772 1,777 - 1,777
Total 9.50 10.50 11.50 432,722$ 503,823$ 541,620$ 22,630$ 564,250$
Hotel Tax Fund Programs Activity Center
*Special Events Workers (temp/seasonal) 0.50 0.50 0.50 4,011$ 9,022$ 9,047$ -$ 9,047$
Total 0.50 0.50 0.50 4,011$ 9,022$ 9,047$ -$ 9,047$
Recreation Administration Activity Center
Recreation Superintendent 1.00 1.00 1.00 60,806$ 63,885$ 67,786$ -$ 67,786$
Recreation Supervisor 1.00 1.00 1.00 50,828 53,394 56,669 - 56,669
*Custodian (temp/seasonal) 0.50 0.50 0.50 3,189 3,198 3,207 - 3,207
Total 2.50 2.50 2.50 114,824$ 120,477$ 127,662$ -$ 127,662$
Recreation Athletics Activity Center
Recreation Supervisor 2.00 2.00 2.00 102,953$ 108,123$ 114,673$ -$ 114,673$
Asst. Recreation Supervisor 1.00 1.00 1.00 35,666 37,293 39,462 - 39,462
*Special Events Worker (temp/seasonal) 3.00 3.00 3.00 54,203 64,093 64,269 - 64,269
Total 6.00 6.00 6.00 192,821$ 209,509$ 218,404$ -$ 218,404$
Recreation Concession Activity Center
Concession Manager 0.00 1.00 1.00 -$ 45,074$ 46,581$ -$ 46,581$
*Concession Worker (temp/seasonal) 0.00 2.00 2.00 - 42,000 42,116 - 42,116
Total 0.00 3.00 3.00 -$ 87,074$ 88,697$ -$ 88,697$
Personnel: C3
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Special Events Activity Center
Recreation Supervisor 1.00 1.00 1.00 53,171$ 55,855$ 58,108$ -$ 58,108$
*Recreation Assistant/ Special Events (temp/season 1.50 1.50 1.50 17,400 21,392 32,176 - 32,176
Total 2.50 2.50 2.50 70,570$ 77,247$ 90,284$ -$ 90,284$
Hotel Tax Fund Programs Activity Center
*Special Events Workers (temp/seasonal) 1.00 1.00 1.00 32,108$ 32,196$ 32,284$ -$ 32,284$
Total 1.00 1.00 1.00 32,108$ 32,196$ 32,284$ -$ 32,284$
Senior Services Activity Center
Senior Services Coordinator (PT Regular) 0.50 0.50 0.50 21,170$ 22,244$ 23,600$ -$ 23,600$
*Temp/Seasonal Workers (temp/seasonal) 0.50 0.50 0.50 2,528 8,799 8,823 - 8,823
Total 1.00 1.00 1.00 23,698$ 31,043$ 32,423$ -$ 32,423$
Special Facilities Administration Activity Center
Recreation Superintendent 1.00 1.00 1.00 60,165$ 61,987$ 65,763$ -$ 65,763$
Total 1.00 1.00 1.00 60,165$ 61,987$ 65,763$ -$ 65,763$
Instruction Activity Center
Recreation Supervisor 1.00 1.00 1.00 52,783$ 55,459$ 58,838$ -$ 58,838$
Asst. Recreation Supervisor 1.00 1.00 1.00 36,938 38,794 41,151 - 41,151
*Tennis Leaders (temp/seasonal) 0.50 0.50 0.50 8,726 8,750 8,774 - 8,774
*Water Safety Instructor (temp/seasonal) 2.00 2.00 4.00 34,899 34,996 70,184 - 70,184
*Swim Coach (temp/seasonal) 2.00 2.00 0.00 34,899 34,996 - - -
Total 6.50 6.50 6.50 168,246$ 172,995$ 178,947$ -$ 178,947$
Special Facilities Aquatic Activity Center
Pools Supervisor 1.00 1.00 1.00 53,191$ 55,876$ 60,423$ -$ 60,423$
Asst. Pools Supervisor 1.00 1.00 1.00 35,353 37,147 33,643 - 33,643
*Pool Manager/ Asst. Manager (temp/seasonal) 6.00 6.00 6.00 104,002 104,286 104,622 - 104,622
*Lifeguards (temp/seasonal) 10.00 12.00 12.00 213,212 325,748 54,438 - 54,438
*Other Pool Seasonal Employees (temp/seasonal) 2.00 0.00 0.00 - - - - -
Total 20.00 20.00 20.00 405,758$ 523,057$ 253,126$ -$ 253,126$
Special Facilities Conference Center Activity Center
Conference Center Supervisor 1.00 1.00 1.00 52,869$ 55,543$ 58,921$ -$ 58,921$
Assist. Conference Center Supervisor 1.00 1.00 1.00 32,037 30,597 34,852 - 34,852
Secretary 1.00 1.00 1.00 23,381 23,127 2,411 - 2,411
*Part-time Receptionist (temp/seasonal) 1.00 1.00 1.00 13,583 13,620 13,658 - 13,658
*Building Attendant (temp/seasonal) 2.50 2.50 2.50 33,958 34,050 34,143 - 34,143
Total 6.50 6.50 6.50 155,828$ 156,937$ 143,985$ -$ 143,985$
Special Facilities Lincoln Center Activity Center
Center Supervisor 1.00 1.00 1.00 50,389$ 52,935$ 56,606$ -$ 56,606$
Center Assistant Supervisor 2.00 2.00 2.00 66,367 71,060 74,293 - 74,293
*Recreation Assistant (temp/seasonal) 3.50 3.50 3.50 60,282 73,333 73,536 - 73,536
Total 6.50 6.50 6.50 177,038$ 197,328$ 204,435$ -$ 204,435$
Youth Recreation
Recreation Supervisor 1.00 1.00 1.00 49,346$ 51,851$ 55,459$ -$ 55,459$
*Teen Center Staff Attendant (temp/seasonal) 3.00 3.00 3.00 57,746 64,633 64,812 - 64,812
Total 4.00 4.00 4.00 107,093$ 116,484$ 120,271$ -$ 120,271$
Operations Administration Activity Center
Parks Superintendent 1.00 1.00 1.00 60,217$ 62,655$ 66,472$ -$ 66,472$
Total 1.00 1.00 1.00 60,217$ 62,655$ 66,472$ -$ 66,472$
East District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 41,089$ 41,923$ 41,735$ -$ 41,735$
Parks Crew Leader 3.00 3.00 3.00 95,901 99,740 103,639 - 103,639
Light Equipment Operator 3.00 4.00 4.00 75,294 99,613 106,540 - 106,540
Grounds Worker 4.00 5.00 5.00 86,411 98,087 110,814 - 110,814
*Part-time Groundsworker (temp/seasonal) 2.00 2.00 2.00 44,914 34,196 34,290 - 34,290
Total 13.00 15.00 15.00 343,609$ 373,559$ 397,018$ -$ 397,018$
South District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 41,089$ 41,923$ 41,735$ -$ 41,735$
Parks Crew Leader 2.00 2.00 2.00 65,658 68,370 72,187 - 72,187
Light Equipment Operator 2.00 2.00 2.00 50,683 51,726 51,705 - 51,705
Grounds Worker 5.00 5.00 6.00 94,618 107,886 11,220 20,380 31,600
*Part-time Groundsworker (temp/seasonal) 1.00 1.00 1.00 14,466 14,506 14,546 - 14,546
Total 11.00 11.00 12.00 266,514$ 284,411$ 191,393$ 20,380$ 211,773$
West District Parks Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 41,089$ 41,923$ 43,174$ -$ 43,174$
Personnel: C4
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Parks Crew Leader 2.00 2.00 2.00 63,573 65,513 68,328 - 68,328
Light Equipment Operator 2.00 2.00 2.00 49,953 51,726 52,477 - 52,477
Grounds Worker 6.00 6.00 6.00 132,063 137,114 140,597 - 140,597
*Part-time Groundsworker (temp/seasonal) 1.00 1.00 1.00 14,459 14,499 14,539 - 14,539
Total 12.00 12.00 12.00 301,135$ 310,775$ 319,115$ -$ 319,115$
Cemetery Activity Center
Cemetery Sexton 1.00 1.00 1.00 42,632$ 43,487$ 40,296$ -$ 40,296$
Cemetery Crew Leader 0.00 0.00 1.00 - 27,943 27,943
Groundsworker 2.00 2.00 3.00 43,988 44,634 46,595 20,380 66,975
Total 3.00 3.00 5.00 86,620$ 88,121$ 86,891$ 48,323$ 135,214$
Forestry Activity Center
Forestry/Urban Landscape Manager 1.00 1.00 1.00 60,806$ 67,723$ 71,853$ -$ 71,853$
Forestry Supervisor 1.00 1.00 1.00 41,089 43,174 46,699 - 46,699
Horticulture Crew Leader 1.00 1.00 1.00 32,996 34,665 37,480 - 37,480
Forestry Crew Leader 1.00 1.00 2.00 32,996 34,665 37,856 27,943 65,799
Forestry/Horticulture Worker 5.00 5.00 6.00 126,478 125,102 133,883 20,380 154,263
Irrigation Specialist 2.00 2.00 3.00 56,731 59,527 61,320 25,718 87,038
Total 11.00 11.00 14.00 351,096$ 364,856$ 389,091$ 74,041$ 463,132$
Parks & Recreation
Full Time Total 74.50 78.50 85.50 2,582,554$ 2,863,227$ 2,875,687$ 165,374$ 3,041,061$
*Temp/Seasonal Total 44.00 46.00 46.00 771,520$ 920,329$ 681,241$ -$ 681,241$
Parks & Recreation Department Totals 118.50 124.50 131.50 3,354,074$ 3,783,556$ 3,556,928$ 165,374$ 3,722,302$
Planning & Development Services Department
Administration
Dir. of Planning and Development Services 1.00 1.00 1.00 95,261$ 102,003$ 120,330$ -$ 120,330$
Asst. Dir. of Planning and Development Services 1.00 2.00 2.00 73,334 151,305 185,126 - 185,126
Staff Planner 5.00 3.00 3.00 229,851 137,741 135,155 - 135,155
Staff Assistant 4.00 4.00 4.00 122,661 123,766 125,894 - 125,894
Customer Service Representative 3.00 3.00 3.00 66,805 71,248 76,629 - 76,629
Development Coordinator 1.00 1.00 1.00 51,344 58,296 62,509 - 62,509
Sr. Planner 3.00 3.00 3.00 188,956 160,431 159,203 - 159,203
Transportation Planner 1.00 1.00 1.00 69,887 71,290 73,438 - 73,438
GIS Technician 0.00 1.00 1.00 - 34,143 36,896 - 36,896
Mapping Coordinator 0.00 1.00 1.00 - 48,931 52,456 - 52,456
Planning Administrator 1.00 1.00 1.00 63,843 65,053 69,746 - 69,746
*Development Review-Intern (temp/seasonal) 0.25 0.25 0.25 22,943 23,006 23,069 - 23,069
Total 20.25 21.25 21.25 984,883$ 1,047,213$ 1,120,451$ -$ 1,120,451$
Neighborhood Services Activity Center
Neighborhood Services Coordinator 1.00 0.00 0.00 45,028$ -$ -$ -$ -$
*Planning Intern (temp/seasonal) 1.00 0.00 0.00 17,766 - - - -
Total 2.00 0.00 0.00 62,794$ -$ -$ -$ -$
Building Inspection Activity Center
Building Official 1.00 1.00 1.00 68,810$ 64,428$ 69,079$ -$ 69,079$
Plans Examiner 2.00 2.00 2.00 84,638 84,054 92,626 - 92,626
Combination Building Inspector 4.00 4.00 4.00 136,885 138,325 142,486 - 142,486
*Development Review Intern (temp/seasonal) 0.25 0.25 0.25 - 11,471 11,502 - 11,502
Total 7.25 7.25 7.25 290,333$ 298,278$ 315,693$ -$ 315,693$
Planning & Development Services
Full Time Total 28.00 28.00 28.00 1,297,302$ 1,311,014$ 1,401,573$ -$ 1,401,573$
*Temp/Seasonal Total 1.50 0.50 0.50 40,708 34,477 34,571 - 34,571
Planning & Development Services Department T 29.50 28.50 28.50 1,338,010$ 1,345,491$ 1,436,144$ -$ 1,436,144$
Information Technology
IT Administration Division
Director of Information Technology 1.00 1.00 1.00 93,544$ 101,136$ 109,375$ -$ 109,375$
Asst. Director of Information Technology 1.00 1.00 1.00 72,291 79,633 87,683 - 87,683
Action Center Supervisor 1.00 1.00 1.00 36,271 36,646 37,751 - 37,751
Action Center Representative 2.00 2.00 2.00 44,155 46,908 50,745 - 50,745
Total 5.00 5.00 5.00 246,260$ 264,323$ 285,554$ -$ 285,554$
Mail
Postal Clerk (Part time regular) 0.00 0.00 0.75 -$ -$ 19,893$ -$ 19,893$
Mail Clerk (Part time regular) 0.00 0.00 1.00 - - 22,776 - 22,776
Total 0.00 0.00 1.75 -$ -$ 42,669$ -$ 42,669$
E-Government
E-Government Coordinator 1.00 1.00 1.00 52,351$ 55,000$ 58,337$ -$ 58,337$
E-Government Technician 1.00 1.00 1.00 15,496 29,993 33,955 - 33,955
Total 2.00 2.00 2.00 67,847$ 84,993$ 92,292$ -$ 92,292$
Personnel: C5
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Geographic Information Services
GIS Coordinator 1.00 1.00 1.00 52,143$ 54,792$ 58,129$ -$ 58,129$
GIS Technician 1.00 1.00 1.00 35,123 34,852 38,690 - 38,690
*GIS Intern (temp/seasonal) 0.50 0.50 0.50 17,778 17,829 17,879 - 17,879
Total 2.50 2.50 2.50 105,044$ 107,473$ 114,698$ -$ 114,698$
Management Information Systems Division
Business Systems Manager 1.00 1.00 1.00 60,751$ 63,823$ 68,370$ -$ 68,370$
Systems Analyst 5.00 6.00 6.00 260,026 321,040 329,959 - 329,959
Systems Operator 1.00 1.00 1.00 32,892 34,539 36,291 - 36,291
Micro Computer Coord. 1.00 1.00 1.00 50,704 53,269 56,773 - 56,773
MicroComputer Specialist 4.00 4.00 4.00 163,520 173,552 180,061 - 180,061
Network Systems Analyst 2.00 2.00 2.00 109,750 114,756 123,078 - 123,078
Total 14.00 15.00 15.00 677,643$ 760,979$ 794,532$ -$ 794,532$
Neighborhood Services Activity Center
Neighborhood Services Coordinator 1.00 0.00 47,304$ -$ -$ -$
*Planning Intern (temp/seasonal) 0.50 0.00 13,361 - - -
Total 0.00 1.50 0.00 60,665$ -$ -$ -$
Historic Programs Activity Center
*Historic Programs Intern (temp/seasonal) 0.50 0.00 4,454$ -$ -$ -$
Total 0.00 0.50 0.00 4,454$ -$ -$ -$
Community Programs
Community Programs Coordinator 1.00 0.00 59,589$ -$ -$ -$
Community Programs Assistant 0.75 0.00 25,998 - - -
Total 0.00 1.75 0.00 85,587$ -$ -$ -$
-
Information Technology
Full Time Total 23.00 26.75 25.75 1,079,017$ 1,332,830$ 1,311,866$ -$ 1,311,866$
*Temp/Seasonal Total 0.50 1.50 0.50 17,778 35,644 17,879 - 17,879
Information Technology Department Totals 23.50 28.25 26.25 1,096,794$ 1,368,474$ 1,329,745$ -$ 1,329,745$
Fiscal Services Department
Fiscal Administration Division
Chief Financial Officer 1.00 1.00 1.00 87,788$ 94,921$ 102,659$ -$ 102,659$
Assistant Fiscal Services Director 1.00 0.00 0.00 73,334 - - - -
Staff Assistant 1.00 1.00 1.00 34,268 35,937 38,377 - 38,377
Secretary 1.00 1.00 1.00 24,695 22,880 23,819 - 23,819
*Quality Document Reader (temp/seasonal) 0.50 0.50 0.50 9,892 9,919 9,946 - 9,946
Total 4.50 3.50 3.50 229,977$ 163,657$ 174,801$ -$ 174,801$
Risk Management Division
Risk Manager/Safety Coord. 1.00 0.00 0.00 65,307$ -$ -$ -$ -$
Safety and Training Coord. 1.00 0.00 0.00 50,078 - - - -
Risk Claims Coordinator 1.00 0.00 0.00 42,289 - - - -
Total 3.00 0.00 0.00 157,674$ -$ -$ -$ -$
Accounting Division
Asst. Fiscal Services Director 0.00 1.00 1.00 -$ 74,801$ 73,334$ -$ 73,334$
Accounting Mgr 1.00 0.00 0.00 59,036 - - - -
Treasurer 0.00 1.00 1.00 - 62,029 55,680 - 55,680
Acct. Customer Service Supervisor 1.00 1.00 1.00 41,113 43,612 46,261 - 46,261
Staff Accountant 1.00 1.00 2.00 48,793 51,767 100,198 - 100,198
Acct. Customer Service Rep. 2.00 2.00 1.00 43,821 45,573 24,069 - 24,069
EMS Acct. Rep. 1.00 0.00 0.00 29,012 30,493 32,349 - 32,349
Payment Compliance Rep. 1.00 1.00 1.00 25,321 24,591 25,842 - 25,842
Accounting Technician 1.00 1.00 0.00 37,418 41,673 - - -
Accounting Assistant 1.00 1.00 1.00 - 30,577 32,767 - 32,767
Payroll Assistant 1.00 1.00 1.00 61,733 35,958 38,481 - 38,481
Total 10.00 10.00 9.00 346,246$ 441,074$ 428,981$ -$ 428,981$
Purchasing Division
Asst. Fiscal Services Director 0.00 1.00 1.00 -$ 74,801$ 73,334$ -$ 73,334$
Purchasing Services Manager 1.00 0.00 0.00 64,212 - - - -
Buyer 2.00 2.00 2.00 96,792 101,700 107,935 - 107,935
Assistant Buyer 1.00 1.00 1.00 32,057 33,997 31,161 - 31,161
Total 4.00 4.00 4.00 193,061$ 210,498$ 212,430$ -$ 212,430$
Office of Budget & Strategic Planning
Budget & Strategic Planning Manager 1.00 1.00 1.00 48,180$ 54,058$ 55,680$ -$ 55,680$
Budget Assistant 1.00 1.00 0.00 26,197 27,782 - - -
Budget & Management Analyst 3.00 3.00 4.00 129,291 137,157 176,681 - 176,681
Total 5.00 5.00 5.00 203,668$ 218,997$ 232,361$ -$ 232,361$
Personnel: C6
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Municipal Court Division
Municipal Court Administrator 1.00 1.00 1.00 58,661$ 62,008$ 66,430$ -$ 66,430$
Payment Compliance Representative 2.00 2.00 2.00 50,927 52,248 51,851 - 51,851
Asst. Collections Coordinator 1.00 1.00 1.00 26,197 28,324 30,326 - 30,326
Collections Coordinator 1.00 1.00 1.00 34,227 36,834 39,837 - 39,837
Court Customer Service Reps. 5.00 5.00 5.00 118,385 123,724 126,166 - 126,166
*Court Customer Service Rep. (temp/seasonal) 0.00 0.50 0.50 - 10,000 10,028 - 10,028
Customer Service Supervisor 1.00 1.00 1.00 42,617 45,635 49,348 - 49,348
Lead Customer Service Reps. 2.00 2.00 2.00 50,633 52,602 53,346 - 53,346
Staff Assistant 1.00 1.00 1.00 27,844 29,534 31,494 - 31,494
City Marshal 1.00 1.00 1.00 48,117 51,538 54,667 - 54,667
Deputy City Marshal 1.00 2.50 2.50 70,993 76,618 99,113 - 99,113
Court Security Personnel 1.50 0.00 0.00 32,157 - - - -
Juvenile Case Manager 0.00 1.00 1.00 - 29,058 32,457 - 32,457
Community Programs Assistant 0.00 0.00 0.75 - - 27,844 - 27,844
Bailiff 0.50 0.50 0.50 11,283 12,201 13,255 - 13,255
Total 18.00 19.50 20.25 572,041$ 610,324$ 686,162$ -$ 686,162$
Municipal Court Judges Division
Municipal Court Judge 1.00 1.00 1.00 78,966$ 88,601$ 93,941$ -$ 93,941$
*Part-time Municipal Court Judge (temp/seasonal) 0.50 0.50 0.50 10,091 10,091 10,119 - 10,119
Total 1.50 1.50 1.50 89,057$ 98,692$ 104,060$ -$ 104,060$
Fiscal Services
Full Time Total 45.00 42.00 41.75 1,771,740$ 1,713,232$ 1,808,702$ -$ 1,808,702$
*Temp/Seasonal Total 1.00 1.50 1.50 19,983$ 30,010$ 30,093$ -$ 30,093$
Fiscal Services Department Totals 46.00 43.50 43.25 1,791,723$ 1,743,242$ 1,838,795$ -$ 1,838,795$
General Government
City Secretary Division
City Secretary 1.00 1.00 1.00 60,619$ 71,603$ 74,460$ -$ 74,460$
Assistant City Secretary 1.00 1.00 1.00 36,521 39,211 42,403 - 42,403
Staff Assistant 1.00 1.00 1.00 27,761 30,013 32,454 - 32,454
Records Management Coordinator 0.00 0.00 1.00 - - 24,632
Secretary 2.00 2.00 1.00 54,315 44,801 22,693 - 22,693
Total 5.00 5.00 5.00 179,215$ 185,628$ 196,642$ -$ 196,642$
City Manager Division
City Manager 1.00 1.00 1.00 146,215$ 143,961$ 163,103$ -$ 163,103$
Deputy City Manager 0.00 1.00 1.00 - 125,000 129,106 - 129,106
Assistant City Manager 1.00 1.00 1.00 125,185 128,032 123,933 - 123,933
Internal Auditor 1.00 1.00 0.00 59,054$ 70,004$ -$ -$ -$
Assistant to CM 0.00 0.00 1.00 - - 49,435 - 49,435
Manager of Special Projects & Legislative Affairs 1.00 1.00 0.00 75,206 45,550 - - -
Executive Assistant to the City Manager 0.00 1.00 1.00 - - 38,711 - 38,711
Staff Assistant 1.00 0.00 0.00 32,433 35,785 - - -
Land Agent 1.00 0.00 0.00 52,547 56,830 - - -
Assistant Land Agent 1.00 0.00 0.00 30,003 37,585 - - -
*Internship (temp/seasonal) 0.50 0.50 0.50 9,360 9,360 - 9,360 9,360
Total 7.50 6.50 5.50 530,002$ 652,107$ 504,288$ 9,360$ 513,648$
Internal Audit Division
Internal Auditor 0.00 0.00 1.00 -$ -$ 75,412$ -$ 75,412$
Total 0.00 0.00 1.00 -$ -$ 75,412$ -$ 75,412$
Community Programs
Community Programs Coordinator 1.00 0.00 0.00 58,421$ -$ -$ -$ -$
Community Programs Assistant 0.75 0.00 0.00 24,726 - - - -
Total 1.75 0.00 0.00 83,147$ -$ -$ -$ -$
Legal Division
City Attorney 1.00 1.00 1.00 113,792$ 127,854$ 134,278$ -$ 134,278$
First Asst. City Attorney 1.00 2.00 2.00 102,237 184,121 201,286 - 201,286
Senior Asst. City Attorney 1.00 0.00 1.00 79,738 - - 81,000 81,000
Asst. City Attorney 2.00 2.00 2.00 110,673 117,676 117,801 - 117,801
Legal Assistant 1.00 2.00 2.00 36,688 70,911 75,565 - 75,565
Legal Assistant/Office Manager 1.00 1.00 1.00 46,282 48,639 50,391 - 50,391
Legal Secretary 1.00 1.00 1.00 21,529 25,571 25,321 - 25,321
Total 8.00 9.00 10.00 510,939$ 574,772$ 604,642$ 81,000$ 685,642$
Economic Development Division
Director of Economic Dev. 1.00 1.00 1.00 92,543$ 95,319$ 105,349$ -$ 105,349$
Asst. Economic Develop. Director 1.00 0.00 1.00 69,304 - 75,711 - 75,711
Economic Development Analyst 0.00 1.00 1.00 - 29,492 50,137 - 50,137
Economic Development Specialist 1.00 0.00 0.00 27,506 - - - -
Personnel: C7
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Staff Assistant 0.00 0.00 0.50 - - - 14,516 14,516
Total 3.00 2.00 3.50 189,353$ 124,811$ 231,197$ 14,516$ 245,713$
Community Development Division
CD Project Specialist 1.00 1.00 0.00 42,319$ 44,029$ -$ -$ -$
Comm. Dev. Administrator 1.00 0.00 0.00 66,861 70,685 - - -
Assistant Director, Econ & Comm Dev 0.00 1.00 0.00 - - - - -
Staff Assistant 0.50 0.50 0.00 29,742 14,089 - - -
Community Revitalization Coordinator 1.00 1.00 0.00 53,772 56,502 - - -
CD Housing Analyst 1.00 1.00 0.00 50,614 53,165 - - -
Housing Programs Coord. 1.00 1.00 0.00 53,772 56,502 - - -
CD Projects Coordinator 1.00 1.00 0.00 54,641 57,962 - - -
*Part-time Receptionist (temp/seasonal) 0.50 0.00 0.00 - - - - -
Total 7.00 6.50 0.00 351,719$ 352,934$ -$ -$ -$
Public Communications
City Communications Director 1.00 1.00 1.00 76,671$ 82,115$ 99,000$ -$ 99,000$
Multi-Media Coordinator 0.00 0.00 1.00 - - 49,301 - 49,301
Public Communications and Marketing Asst 1.00 1.00 0.00 41,235 43,320 - - -
Community Relations Manager 0.00 0.00 1.00 - - 64,449 - 64,449
*Historic Programs Intern (temp/seasonal) 0.00 0.00 0.00 - - - - -
Historic Programs Staff Assistant (full time) 0.00 0.00 1.00 - - 13,718 13,718 27,435
Neighborhood and Community Relations Coord 0.00 0.00 1.00 - - 46,553 - 46,553
*Neighborhood Services Planning Intern (temp/seas 0.00 0.00 0.00 - - - - -
Broadcast Media Specialist 1.00 1.00 2.00 50,205 48,583 52,810 42,205 95,015
Total 3.00 3.00 7.00 168,111$ 174,018$ 325,830$ 55,923$ 381,753$
Emergency Management
Emergency Management Coordinator 1.00 0.00 0.00 47,284$ -$ -$ -$ -$
Deputy Emergency Management Coordinator 1.00 0.00 0.00 - - - - -
Staff Assistant 0.50 0.00 0.00 - - - - -
Total 2.50 0.00 0.00 47,284$ -$ -$ -$ -$
Human Resources Division
Human Resources Director 1.00 1.00 1.00 89,707$ 96,986$ 104,891$ -$ 104,891$
Asst. Human Resources Dir. 1.00 1.00 1.00 69,304 72,812 79,487 - 79,487
Human Resources Analyst 1.00 1.00 1.00 46,126 49,098 48,543 - 48,543
Benefits Coordinator 1.00 1.00 1.00 40,275 45,124 49,306 - 49,306
Organizational Development Specialist 1.00 1.00 1.00 48,132 49,098 52,602 - 52,602
Staff Assistant 1.00 1.00 1.00 27,511 29,179 31,411 - 31,411
Risk Manager 0.00 1.00 1.00 - 68,620 55,683 - 55,683
Risk Claims Coordinator 0.00 1.00 1.00 - 41,089 48,993 - 48,993
Safety & Training Coordinator 0.00 1.00 1.00 - 45,302 44,864 - 44,864
Secretary 1.00 1.00 1.00 23,735 24,215 25,675 - 25,675
Total 7.00 10.00 10.00 344,790$ 521,523$ 541,455$ -$ 541,455$
General Government
Full Time Total 43.75 41.50 41.50 2,395,200$ 2,576,433$ 2,479,466$ 151,439$ 2,630,905$
*Temp/Seasonal Total 1.00 0.50 0.50 9,360$ 9,360$ -$ 9,360$ 9,360$
General Government Department Totals 44.75 42.00 42.00 2,404,560$ 2,585,793$ 2,479,466$ 160,799$ 2,640,265$
General Fund Position Totals
Full Time Total 549.25 564.75 580.50 22,999,088$ 24,775,457$ 25,821,411$ 723,888$ 26,545,299$
*Temp/Seasonal Total 52.50 54.50 53.50 929,183$ 1,099,846$ 838,919$ 9,360$ 848,279$
GENERAL FUND TOTALS 601.75 619.25 634.00 23,928,271$ 25,875,303$ 26,660,330$ 733,248$ 27,393,578$
Community Development Division
CD Project Specialist 0.00 0.00 0.50 -$ -$ 23,350$ -$ 23,350$
Comm. Dev. Administrator 0.00 0.00 0.00 - - - - -
Assistant Director, Econ & Comm Dev 0.00 0.00 0.00 - - - - -
Staff Assistant 0.00 0.00 0.50 - - 14,965 - 14,965
Community Revitalization Coordinator 0.00 0.00 1.00 - - 60,527 - 60,527
CD Housing Analyst 0.00 0.00 0.00 - - - - -
Housing Programs Coord. 0.00 0.00 1.00 - - 59,943 - 59,943
CD Projects Coordinator 0.00 0.00 1.00 - - 62,092 - 62,092
*Part-time Receptionist (temp/seasonal) 0.00 0.00 0.00 - - - - -
Total 0.00 0.00 4.00 -$ -$ 220,877$ -$ 220,877$
Community Development Position Totals
Full Time Total 0.00 0.00 4.00 -$ -$ 220,877$ -$ 220,877$
*Temp/Seasonal Total 0.00 0.00 0.00 -$ -$ -$ -$ -$
COMMUNITY DEVELOPMENT FUND TOTALS 0.00 0.00 4.00 -$ -$ 220,877$ -$ 220,877$
ELECTRIC FUND TOTALS 62.50 61.50 64.50 2,598,585$ 2,461,904$ 2,752,256$ 54,870$ 2,807,126$
Personnel: C8
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Water Fund
Water Production Activity Center
Chief Water Production Operator 1.00 0.00 0.00 38,335$ - -$ -$ -$
Water Production Supervisor 0.00 1.00 1.00 - 40,525 43,174 - 43174
Lead Water Production Operator 0.00 1.00 1.00 34,289 - 34289
Water Production Operator 0.00 3.00 3.00 - 133,715 100,473 - 100473
Pump Station Operator 4.00 0.00 0.00 129,001 - - - 0
Total 5.00 5.00 5.00 167,337$ 174,240$ 177,936$ -$ 177,936$
Water Distribution Activity Center
Director of Water/Wastewater Utility 0.00 1.00 1.00 -$ 130,378$ 134,299$ -$ 134,299$
Asst Director of Water/Wastewater Utility 1.00 1.00 1.00 64,493 83,220 90,854 90,854
Mainatenance Supervisor 0.00 2.00 2.00 - 90,936 98,488 - 98,488
Maint. Foreman 2.00 0.00 0.00 86,536 - - - -
W/WW Systems Operator 9.00 8.00 8.00 236,249 221,483 239,021 - 239,021
Field Operations Superintendent 1.00 1.00 1.00 58,186 61,132 65,491 - 65,491
Crew Leader 5.00 6.00 6.00 157,513 198,704 210,594 - 210,594
GIS Technician 1.00 1.00 1.00 38,669 40,630 43,758 - 43,758
Environmental Technician 1.00 1.00 1.00 30,869 32,641 33,622 - 33,622
Line Locator 1.00 1.00 0.00 26,125 35,249 - - -
*Part-time Environmental Technician (temp/seasona 0.50 0.50 0.50 5,128 5,142 5,156 - 5,156
Scheduler/Planner 1.00 0.00 0.00 28,574 - - - -
Staff Assistant 0.00 1.00 1.00 30,013 31,536 - 31,536
Water Services Program Coordinator 1.00 1.00 1.00 48,774 51,246 54,896 - 54,896
*Part-time GIS Technician (temp/seasonal) 0.50 0.50 0.50 5,128 5,142 5,156 - 5,156
Total 24.00 25.00 24.00 786,244$ 985,916$ 1,012,871$ -$ 1,012,871$
Water Fund Position Totals
Full Time Total 28.00 29.00 28.00 943,324$ 1,149,872$ 1,180,495$ -$ 1,180,495$
*Temp/Seasonal Total 1.00 1.00 1.00 10,257$ 10,284$ 10,312$ -$ 10,312$
WATER FUND TOTALS 29.00 30.00 29.00 953,581$ 1,160,156$ 1,190,807$ -$ 1,190,807$
Wastewater Fund
Wastewater Treatment Activity Center
Plant Operations Superintendent 1.00 1.00 1.00 53,114$ 56,231$ 61,383$ -$ 61,383$
WWTP Supervisor 0.00 1.00 1.00 - 40,525 43,174 - 43,174
Chief WWTP Operator 1.00 0.00 0.00 38,335 - - - -
SCADA Systems Analyst 1.00 1.00 1.00 48,493 53,436 55,042 - 55,042
SCADA Systems Technician 1.00 1.00 1.00 35,249 37,042 38,148 - 38,148
Crew Leader 1.00 0.00 0.00 30,013 30,597 - - -
Lead WWTP Operator 0.00 3.00 3.00 95,959 105,745 - 105,745
W/W Plant Operator 12.00 11.00 11.00 384,929 319,862 378,575 - 378,575
Lead Plant Operations Electrician 0.00 1.00 1.00 - 40,463 34,289 - 34,289
Electrical Technician 1.00 0.00 0.00 39,670 - - - -
Plant Operations Electrician 0.00 1.00 1.00 - 37,355 38,481 - 38,481
Electrical Technician I 1.00 0.00 0.00 36,625 - - - -
Staff Assistant 1.00 0.00 0.00 34,268 - - - -
Utilities Analyst 0.00 1.00 1.00 - 43,633 46,282 - 46,282
Lead Lab Technician 0.00 1.00 1.00 - 35,561 36,625 - 36,625
Senior Lab Technician 1.00 0.00 0.00 34,873 - - - -
Lab Technician 2.00 2.00 2.00 51,017 56,398 58,087 - 58,087
Total 23.00 24.00 24.00 786,587$ 847,062$ 895,831$ -$ 895,831$
Wastewater Collection Activity Center
Environmental Compliance Manager 0.00 1.00 1.00 -$ 59,693$ 67,473$ -$ 67,473$
Environmental Compliance/Training Coordinator 1.00 0.00 0.00 59,874 - - - -
Lead Environmental Technician 0.00 1.00 1.00 - 34,831 42,048 - 42,048
Environmental Technician 2.00 1.00 1.00 66,117 34,831 33,622 - 33,622
GIS Technician 1.00 0.00 0.00 34,790 - - - -
Asset System Administrator 0.00 1.00 1.00 - 38,273 40,984 - 40,984
Maintenance Supervisor 0.00 1.00 1.00 - 40,525 45,573 - 45,573
Mainatenance Foreman 1.00 0.00 0.00 35,582 - - - -
Crew Leader 5.00 5.00 5.00 158,222 166,522 180,059 - 180,059
W/WW Systems Operator 12.00 12.00 12.00 294,649 309,108 337,113 - 337,113
Total 22.00 22.00 22.00 649,234$ 683,783$ 746,872$ -$ 746,872$
Wastewater Fund Position Totals
Full Time Total 45.00 46.00 46.00 1,435,821$ 1,530,845$ 1,642,703$ -$ 1,642,703$
*Temp/Seasonal Total 0.00 0.00 0.00 -$ -$ -$ -$ -$
WASTEWATER FUND TOTALS 45.00 46.00 46.00 1,435,821$ 1,530,845$ 1,642,703$ -$ 1,642,703$
Water Services
Full Time Total 73.00 75.00 74.00 2,379,145$ 2,680,717$ 2,823,198$ -$ 2,833,510$
*Temp/Seasonal Total 1.00 1.00 1.00 10,257$ 10,284$ 10,312$ -$ -$
Water Services Department Total 73.00 75.00 74.00 2,389,402$ 2,691,001$ 2,833,510$ -$ 2,833,510$
Personnel: C9
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Sanitation Fund
Residential Collection Activity Center
Sanitation Superintendent 1.00 1.00 1.00 48,180$ 52,101$ 56,877$ -$ 56,877$
Sanitation Foreman 1.00 1.00 1.00 42,319 44,467 47,638 - 47,638
Route Manager 17.00 16.00 16.00 459,566 506,020 503,169 - 503,169
Public Service Worker 0.00 1.00 1.00 - - 28,679 - 28,679
Equipment Operator 2.00 2.00 2.00 54,625 53,520 57,440 - 57,440
Recycling Coordinator 1.00 1.00 1.00 44,301 43,550 47,554 - 47,554
Customer Service Representative 1.00 1.00 1.00 27,365 28,616 30,577 - 30,577
*Part-time Public Works Intern (temp/seasonal) 1.00 1.00 1.00 13,684 13,721 9,328 - 9,328
*Part-time Route Manager (temp/seasonal) 1.50 1.50 0.00 20,526 20,581 - - -
Total 25.50 25.50 24.00 710,564$ 762,576$ 781,262$ -$ 781,262$
Commercial Collection Activity Center
Container Coordinator 2.00 2.00 2.00 28,783$ 60,674$ 62,509$ -$ 62,509$
Sanitation Foreman 1.00 1.00 1.00 37,647 40,150 44,905 - 44,905
Route Manager 8.00 8.00 8.00 220,204 231,579 234,320 - 234,320
Total 11.00 11.00 11.00 286,634$ 332,403$ 341,734$ -$ 341,734$
Sanitation Fund Position Totals
Full Time Total 34.00 34.00 34.00 962,990$ 1,060,677$ 1,113,668$ -$ 1,113,668$
*Temp/Seasonal Total 2.50 2.50 1.00 34,209$ 34,302$ 9,328$ 9,328$
SANITATION FUND TOTALS 36.50 36.50 35.00 997,199$ 1,094,979$ 1,122,996$ -$ 1,122,996$
Parking Enterprise Fund
Parking Lot Activity Center
Parking Enforcement Officer 4.00 4.00 4.00 87,428$ 90,228$ 90,772$ -$ 90,772$
Parking Supervisor 1.00 1.00 1.00 40,275 42,715 46,553 - 46,553
*Parking Attendants/PT (temp/seasonal) 4.00 4.00 4.00 66,991 64,176 67,360 - 67,360
Total 9.00 9.00 9.00 194,694$ 197,119$ 204,685$ -$ 204,685$
Parking Fund Position Totals
Full Time Total 5.00 5.00 5.00 127,703$ 132,943$ 137,325$ -$ 137,325$
*Temp/Seasonal Total 4.00 4.00 4.00 66,991$ 64,176$ 67,360$ -$ 67,360$
PARKING ENTERPRISE FUND TOTALS 9.00 9.00 9.00 194,694$ 197,119$ 204,685$ -$ 204,685$
Brazos Valley Solid Waste Management Agency Fund
Operations Activity Center
Sanitary Landfill Manager 1.00 1.00 1.00 58,455$ 62,029$ 67,723$ -$ 67,723$
Landfill Operations Supervisor 1.00 1.00 1.00 44,572 46,824 49,661 - 49,661
Landfill Crew Leader 2.00 2.00 2.00 68,662 66,076 75,440 - 75,440
Equipment Operator 10.00 10.00 10.00 277,287 282,720 293,232 - 293,232
Environmental Compliance Officer 1.00 1.00 1.00 42,692 41,089 44,864 - 44,864
Spotter 1.00 1.00 1.00 25,341 23,297 24,549 - 24,549
Secretary/Scale Operator 3.00 3.00 3.00 70,893 72,124 72,917 - 72,917
Mechanic 2.00 2.00 2.00 64,832 66,889 57,775 - 57,775
Landfill Groundsworker 1.00 1.00 1.00 22,421 22,067 22,734 - 22,734
*Temp. Landfill Groundsworker (temp/seasonal) 0.50 0.50 0.50 14,599 14,639 14,679 - 14,679
*Part-time Equip. Operator (temp/seasonal) 0.50 0.50 0.50 14,599 14,639 14,679 - 14,679
*Field Service Person (temp/seasonal) 0.50 0.50 0.50 14,599 14,639 14,679 - 14,679
Waste Screener 1.00 1.00 1.00 26,968 26,071 29,826 - 29,826
Total 24.50 24.50 24.50 745,921$ 753,103$ 782,758$ -$ 782,758$
Administration Activity Center
Asst Dir Public Works/BVSWMA 1.00 1.00 1.00 73,334$ 77,046$ 81,739$ -$ 81,739$
BVSWMA Program Coordinator 1.00 1.00 1.00 41,089 43,174 49,494 - 49,494
*BVSWMA Intern (temp/seasonal) 1.00 1.00 1.00 14,373 14,413 14,453 - 14,453
Total 3.00 3.00 3.00 128,796$ 134,633$ 145,686$ -$ 145,686$
BVSWMA Fund Full-time Position Totals
Full Time Total 25.00 25.00 25.00 816,547$ 829,406$ 869,954$ -$ 869,954$
*Temp/Seasonal Total 2.50 2.50 2.50 58,170$ 58,330$ 58,490$ -$ 58,490$
BVSWMA FUND TOTALS 27.50 27.50 27.50 874,717$ 887,736$ 928,444$ -$ 928,444$
Utility Customer Service Fund
Utility Customer Service Activity Center
Utilities Office Manager 1.00 1.00 1.00 66,511$ 69,871$ 73,438$ -$ 73,438$
Customer Service Supervisor 1.00 1.00 1.00 54,266 57,003 61,383 - 61,383
Utilities Analyst 1.00 1.00 1.00 52,268 54,959 58,296 - 58,296
Senior Customer Serv. Rep. 3.00 3.00 3.00 146,950 108,832 114,567 - 114,567
Customer Service Rep. 12.00 12.00 12.00 342,089 331,133 351,133 - 351,133
Part-time Cust. Serv. Rep. (PT Regular) 1.00 1.00 1.00 13,515 26,458 23,714 - 23,714
Total 19.00 19.00 19.00 675,599$ 648,256$ 682,531$ -$ 682,531$
Personnel: C10
PERSONNEL LIST
Budget Budget Budget Approved Approved Base Approved Approved
FTE FTE FTE Budget Budget Budget SLAs Budget
FY06 FY07 FY08 FY06 FY07 FY08 FY08 FY08
Meter Services Activity Center
Meter Services Supervisor 1.00 1.00 1.00 44,050$ 46,511$ 49,348$ -$ 49,348$
Meter Tech Crew Leader 1.00 1.00 1.00 26,197 33,955 36,020 - 36,020
Meter Services Technician 2.00 2.00 2.00 66,743 61,404 65,450 - 65,450
Meter Services Crew Leader 2.00 2.00 2.00 133,601 53,436 57,212 - 57,212
Meter Services Field Rep. 4.00 4.00 4.00 133,601 80,842 84,847 - 84,847
Meter Services Field Rep- (PT Regular) 0.50 0.50 0.50 9,766 10,220 10,908 - 10,908
Total 10.50 10.50 10.50 413,957$ 286,368$ 303,785$ -$ 303,785$
Utility Customer Service Position Totals
Full Time Total 29.50 29.50 29.50 1,066,275$ 897,946$ 986,316$ -$ 986,316$
*Temp/Seasonal Total 0.00 0.00 0.00 23,281$ 36,678$ -$ -$ -$
UTILITY CUSTOMER SERVICE FUND TOTALS 29.50 29.50 29.50 1,089,556$ 934,624$ 986,316$ -$ 986,316$
Fleet Maintenance Fund
Fleet Services Parts Activity Center
Assistant Buyer 1.00 1.00 1.00 37,814$ 39,337$ 42,069$ -$ 42,069$
Warehouse Assistant 1.00 1.00 1.00 26,259 27,886 29,818 - 29,818
Total 2.00 2.00 2.00 64,073$ 67,223$ 71,887$ -$ 71,887$
Fleet Services Admin. Activity Center
Fleet Services Superintendent 1.00 1.00 1.00 58,455$ 62,029$ 67,723$ -$ 67,723$
Customer Service Rep. 1.00 1.00 1.00 27,406 28,783 30,577 - 30,577
Shop Foreman 1.00 1.00 1.00 47,992 48,952 50,412 - 50,412
Mechanic 10.00 10.00 10.00 304,619 328,752 344,752 - 344,752
Total 13.00 13.00 13.00 438,472$ 468,516$ 493,464$ -$ 493,464$
Fleet Fund Full-time Position Totals
Full Time Total 15.00 15.00 15.00 502,545$ 535,739$ 565,351$ -$ 565,351$
*Temp/Seasonal Total 0.00 0.00 0.00 -$ -$ -$ -$ -$
FLEET FUND TOTALS 15.00 15.00 15.00 502,545$ 535,739$ 565,351$ -$ 565,351$
Print Mail Fund
Print Mail Activity Center
Printing Supervisor 1.00 1.00 0.00 44,593$ 46,407$ -$ -$ -$
Printing Assistant 1.00 1.00 0.00 36,250 37,710 - - -
Printing/Graphics Tech. 1.00 1.00 0.00 34,310 35,707 - - -
Part-time Mail Clerk 1.00 1.00 0.00 20,336 21,410 - - -
*Print/Mail Aide (temp/seasonal) 1.50 1.50 0.00 19,785 19,839 - - -
Total 5.50 5.50 0.00 155,274$ 161,073$ -$ -$ -$
Print Mail Fund Full-time Position Totals
Full Time Total 4.00 4.00 0.00 135,489$ 141,234$ -$ -$ -$
*Temp/Seasonal Total 1.50 1.50 0.00 19,785$ 19,839$ -$ -$ -$
PRINT MAIL FUND TOTALS 5.50 5.50 0.00 155,274$ 161,073$ -$ -$ -$
Communications Fund
Communication Services Division
Communication Services Coord. 1.00 1.00 1.00 56,961$ 59,839$ 63,489$ -$ 63,489$
Sr. Communications Technician 0.00 1.00 1.00 - 45,573 49,285 - 49,285
Communications Technician 5.00 4.00 4.00 198,706 153,175 156,470 - 156,470
Total 6.00 6.00 6.00 255,667$ 258,587$ 269,244$ -$ 269,244$
Communications Full-time Position Totals
Full Time Total 6.00 6.00 6.00 255,667$ 258,587$ 269,244$ -$ 269,244$
*Temp/Seasonal Total 0.00 0.00 0.00 -$ -$ -$ -$ -$
COMMUNICATIONS FUND TOTALS 6.00 6.00 6.00 255,667$ 258,587$ 269,244$ -$ 269,244$
All Funds Full-time Total 800.75 817.25 835.00 31,790,457$ 33,745,686$ 35,530,597$ 778,758$ 36,309,354$
ALL FUNDS TOTAL 867.25 885.75 899.50 32,985,911$ 35,098,065$ 36,544,009$ 788,118$ 37,332,126$
*Temporary/Seasonal Position
Personnel: C11
1. Public Works: Public Works - General Gov’t Division, Sanitation, BVSWMA, and Fleet Maintenance Divisions
2. Fire: Fire - General Gov’t Division and Parking Enterprise Division
3. Information Technology: IT - General Gov’t Division and Communications Divisions
4. Fiscal Services: Fiscal Services General Government Division and Utility Customer Service
The above graphs are based on Full-Time Equivalents (FTEs) which includes both temporary/seasonal and full-time regular positions.
Personnel Totals
867.25
885.75
899.50
850.00
860.00
870.00
880.00
890.00
900.00
910.00
FY06 FY07 FY08
Personnel Totals by Department
0.00
20.00
40.00
60.00
80.00
100.00
120.00
140.00
160.00
180.00
Police Public Works ¹ Electric Water
Services
Fire ² Parks & Rec. Information
Technology ³
Fiscal
Services
General Gov’t Planning &
Dev.
Capital
Improvements
Dept.
Community
Dev.
FY06 FY07 FY08 FY08
4
Personnel: C12
Revenue For Major Funds with FY07 and FY08 Estimates
Description FY04 Actual FY05 Actual FY06 Actual
FY07 Year-End
Estimate
FY08 Approved
Budget
General Fund Revenues
Current taxes 5,694,968 6,364,483 6,798,030 7,640,000 8,654,000
Delinquent taxes 49,881 60,185 37,079 69,000 69,000
Penalty and interest 34,328 41,224 29,848 44,500 44,500
Ad valorem taxes 5,779,177$ 6,465,892$ 6,864,957$ 7,753,500$ 8,767,500$
Local sales tax 14,956,054 15,440,349 16,748,283 18,004,400 18,724,576
Local sales tax 14,956,054$ 15,440,349$ 16,748,283$ 18,004,400$ 18,724,576$
Mixed drink tax 281,298 259,686 330,762 362,911 366,540
Natrl gas franchise taxes 447,576 189,062 414,171 361,157 364,769
Telecable franchise taxes 526,332 610,101 680,995 670,893 677,602
Telephone franchise taxes 961,319 910,310 973,635 801,434 809,448
Oil & gas franchise taxes 30,792 150 53,370 - -
Use of streets 8,569 8,867 10,170 12,000 12,120
Mixed Drink & Franchise 2,255,886$ 1,978,176$ 2,463,103$ 2,208,395$ 2,230,479$
Mixed drink 26,900 29,523 24,090 26,169 26,954
Bldg contractors license 17,094 17,707 17,858 16,814 17,318
Electrical licenses 6,400 5,270 3,974 4,119 4,243
Itinerant vendor licenses 1,129 451 414 305 314
Irrigation licenses 162 2,788 1,012 820 845
Mechanical licenses 3,942 3,614 2,512 2,690 2,771
Plumbing licenses 3,354 2,754 1,762 2,240 2,307
Ambulance licenses 950 1,450 1,400 1,450 1,494
Wrecker licenses 3,680 4,865 6,355 7,114 7,327
Builders permits 725,462 623,504 588,141 715,558 737,025
Electrical permits 71,332 72,023 59,294 75,869 78,145
Plumbing permits 100,140 102,557 89,246 112,954 116,343
Mechanical permits 64,599 63,824 55,972 63,532 65,438
Street cut permits 1,975 - - - -
Irrigation permits 11,334 9,780 11,520 14,728 15,170
Child safety programs 73,913 84,873 82,043 80,000 82,400
Livestock 400 30 - 30 31
Licenses and permits 1,112,766$ 1,025,013$ 945,593$ 1,124,392$ 1,158,124$
General government grants 47,074 212,449 110,432 344,938 -
Police grants 84,051 65,320 44,626 43,420 43,854
Fire grants 85,192 103,576 - - -
Parks grants 2,280 - - - -
Police grants 4,098 3,515 - - -
Fire department 56,457 174,453 179,687 218,229 220,411
Police grants - - 2,000 - -
Reimbursed costs 40,041 14,812 272,499 19,028 19,218
Intergovernmental revenue 319,193$ 574,125$ 609,244$ 625,615$ 283,484$
Concessions 14,678 28,908 21,533 50,000 160,500
Adamson pool revenues 143,587 138,400 148,167 142,000 143,420
Cs jr high natatorium 3,544 3,509 5,401 7,700 6,777
Southwood pool revenues 92,438 86,639 92,156 77,000 77,770
Thomas pool revenues 23,353 23,775 24,578 22,000 22,220
Swimming 86,429 96,658 104,827 102,000 103,020
Tennis program 20,763 23,255 24,707 33,000 33,330
Misc sports instruction 4,045 6,905 7,133 5,333 5,386
Sports programs 266,588 284,205 294,307 273,000 275,730
Tournament Fees - - - 24,115 24,356
Wpc ticket sales (nt) 3,000 1,947 2,375 2,786 2,814
Reimbursed expenses 3,670 4,158 13,562 14,597 14,743
Senior services programs 450 225 273 135 136
Teen center admissions 862 439 79 - -
Teen center memberships 727 710 1,310 1,762 1,780
Miscellaneous 2,498 946 297 - -
Lincoln center passes 5,396 11,348 16,677 19,600 19,796
Other parks revenue (nt) 10,193 11,623 15,019 24,000 24,240
Misc parks revenue 38 6 4,254 12,300 5,000
Parks and recreation 682,259$ 723,656$ 776,655$ 811,328$ 921,018$
Revenue History and Estimates: D1
Revenue For Major Funds with FY07 and FY08 Estimates
Description FY04 Actual FY05 Actual FY06 Actual
FY07 Year-End
Estimate
FY08 Approved
Budget
Fingerprinting 2,448 3,950 8,678 7,024 7,235
Police reports 12,561 13,571 13,573 10,529 10,845
Records checks 953 568 359 304 313
Arrest fees 118,714 120,562 104,849 109,752 113,045
Warrant service fees 129,026 (279) - - -
Escort services 18,950 16,600 25,262 33,024 34,015
False alarms 15,000 10,825 9,975 16,258 16,746
Restitution (7,050) 1,653 1,761 9,868 2,000
Other 242,622 237,375 266,401 300,913 300,000
Police department 533,224$ 404,825$ 430,858$ 487,672$ 484,198$
Ems transport (ambulance) 548,643 619,355 618,084 443,434 206,737
Ems transport - NRS - - - 373,697 634,908
Other ems standbys - - 1,238 713 734
Ems reports 313 362 377 413 425
Hazard materials response 1,591 3,930 7,027 4,231 4,358
Fire inspection fees 35 - - - -
Auto hood test 390 300 720 1,920 1,978
Auto fire alarm 1,270 1,160 1,273 1,029 1,060
Day care centers 390 390 360 490 505
Foster homes 180 240 120 240 247
Health care facilities 150 200 150 150 155
Nursing homes 150 20 50 50 52
Fire sprinkler/standpipe 2,880 3,713 2,240 7,046 7,257
Natural gas system - 30 - 4 4
Fuel line leak 100 - - - -
Fuel tank leak 100 - - - -
Administration fee 6,125 1,800 1,440 960 989
Mowing charges 6,799 2,625 5,145 1,816 1,870
Other 6,655 4,650 - - -
Fire department 575,771$ 638,775$ 638,224$ 836,193$ 861,279$
General admin fees 65,780 62,553 56,331 65,705 67,676
Court dismissal fees 17,100 11,980 6,620 6,193 6,379
Time pmt fee/unreserved 23,059 29,041 37,135 34,290 35,319
City omni 432 45,147 24,994 23,700 24,411
Warrant service fees - 115,453 157,472 160,000 164,800
General admin fees 1,880 1,650 1,788 1,695 1,746
Judicial/courts 108,251$ 265,824$ 284,340$ 291,583$ 300,330$
Miscellaneous charges 15,405 14,928 15,766 23,000 23,690
Filing fees 137,655 109,909 125,255 135,109 139,162
Zoning letters - 1,756 760 1,700 1,751
Misc planning charges 2,655 1,701 4,521 4,310 4,439
O & g pipeline admin fees 47,133 - 102,760 56,220 57,907
Maps/plans/ordinances 1,521 1,093 557 506 521
Misc engineering charges - 3,668 2,768 2,200 2,266
Development services 204,369$ 133,055$ 252,387$ 223,045$ 229,736$
Certificate searches 12,654 16,287 26,517 30,063 30,965
Preservation fee - - 2 - -
Xerox/repro charges 1,306 710 685 158 163
General government 13,960$ 16,997$ 27,204$ 30,221$ 31,128$
Charges for services 1,435,575$ 1,459,476$ 1,633,012$ 1,868,714$ 1,906,671$
Child safety 44,496 52,523 45,854 42,715 44,424
City parking fines 130 929 1,347 1,013 1,054
Civil parking fines 54,560 34,450 3,828 3,041 3,163
City pedestrian fines - 15 - - -
Traffic fines 55,552 54,357 44,874 43,297 45,029
Other mun court fines 2,801,457 3,375,789 3,190,004 3,218,000 3,346,720
Misc fines and penalties 641 850 - - -
Fines and forfeits 2,956,836$ 3,518,913$ 3,285,907$ 3,308,066$ 3,440,389$
Bank account interest 196 1,277 432 - -
Interest on investments 241,505 332,864 456,832 595,558 613,425
Realized gain/loss 21,429 (7,039) (628)519 535
Investment income 263,130$ 327,102$ 456,636$ 596,077$ 613,959$
Revenue History and Estimates: D2
Revenue For Major Funds with FY07 and FY08 Estimates
Description FY04 Actual FY05 Actual FY06 Actual
FY07 Year-End
Estimate
FY08 Approved
Budget
Capital imprvmnts assmnts - 225 131,823 - -
Ballfield rentals 18,023 19,370 30,040 38,604 39,762
Lincoln rentals 4,795 13,525 12,050 11,243 11,580
Park pavilion rentals 20,463 21,371 22,210 23,760 28,000
Teen center rentals 255 1,790 1,935 1,393 1,435
Mineral royalty interests 3,020 3,967 3,231 2,756 2,839
Conference center rentals 35,787 35,054 197 - -
Conf ctr rent (taxable) 9,586 10,098 9,059 9,382 9,663
Conf Ctr rent (nontaxable) 92,501 81,361 109,795 120,000 123,600
Wpc ampitheatre 2,000 3,980 3,050 3,000 3,090
Equip rental (nontaxable) 18 18 - - -
Misc rents and royalties 64,594 53,298 53,298 44,609 45,947
Police 875 8,562 1,832 6,299 6,488
Parks and recreation 3,744 7,020 5,449 8,000 8,240
Library - 16,500 - 16,500 16,995
Miscellaneous 5,000 5,000 5,000 - -
Damage reimbursement 3,874 530 1,099 266 274
Animal control services - - 26,153 43,866 -
Fire - - 13,362 5,407 -
Other reimbursed expenses 4,556 57,392 14,765 3,540 -
Other misc revenue 571 5 - - -
Cash over/short 630 791 446 32 33
Collection service fees 6,403 5,562 1,117 830 855
Municipal court 102,699 146,053 124,087 133,866 137,882
Sale of abandoned proprty 1,977 - - - -
Sale of scrap 392 1,085 2,426 14,922 15,370
Other 75,501 40,618 57,714 65,000 66,950
Other misc rev/taxable 176 38 - - -
Other misc rev/nontaxable 9,633 13,365 9,053 7,000 7,210
Police Seizure fund - - 5,968 - -
Community development 27,865 23,764 3,947 3,362 3,463
General Govt. Proj. fund - - 24,421 - -
Sale of gen fixed assets 4,386 12,182 17,500 11,080 10,000
Miscellaneous 499,324$ 582,522$ 691,025$ 574,717$ 539,676$
Electric 4,470,000 4,895,000 5,417,000 6,556,620 7,641,082
Water 899,240 893,380 925,000 1,039,600 1,107,238
Sewer 939,300 922,800 982,000 1,021,900 1,092,115
Solid waste collection 331,855 349,700 369,000 409,000 463,000
Return on investment 6,640,395$ 7,060,880$ 7,693,000$ 9,027,120$ 10,303,435$
General Fund Total $ 36,900,595 $ 39,156,104 $ 42,167,415 $ 45,902,324 $ 48,889,311
Hotel Tax Fund Revenues
Hotel/motel tax revenue 2,191,428 2,306,928 2,671,417 2,933,000 3,080,000
Penalty and interest 9,442 27 - - -
Interest on investments 48,467 89,270 153,589 216,500 227,325
Realized gain/loss 3,952 (1,626) (159) 108 -
Conference center rentals 522 - - - -
Wpc ampitheatre (3,459) - - - -
Cash over/short 5 - - - -
Hist pres proj revenue 83 171 88 - -
Other - 44,600 - - -
Hotel Tax Fund Total 2,250,440$ 2,439,370$ 2,824,935$ 3,149,608$ 3,307,325$
Revenue History and Estimates: D3
Revenue For Major Funds with FY07 and FY08 Estimates
Description FY04 Actual FY05 Actual FY06 Actual
FY07 Year-End
Estimate
FY08 Approved
Budget
Debt Service Fund Revenues
Current taxes 8,095,597 8,607,122 8,941,462 9,952,470 11,018,077
Delinquent taxes 75,662 63,212 40,208 56,297 63,364
Penalty and interest 45,923 51,981 34,614 44,233 49,786
Interest on investments 55,581 98,614 155,870 200,000 275,000
Realized gain/loss 4,326 (3,153) (160) - -
Accrued bond interest 60,625 40,895 52,369 - -
Wolf pen creek tif fund * 479,100 436,525 1,108,452 1,078,775 1,042,475
Electric fund * - 255,761 375,026 376,014 373,620
Wastewater fund * - 216,747 317,819 318,656 316,628
Ngate parking garage fund * 511,008 200,000 - - -
Equipment replacement * 403,752 414,538 587,123 551,625 379,688
Other - - 17,567 177,270 -
Debt Service Fund Total 9,731,574$ 10,382,242$ 11,630,350$ 12,755,340$ 13,518,638$
* Transfers in from other City funds
Electric Fund Revenues
Electric Fund Total 47,519,729$ 51,364,314$ 60,227,704$ 68,002,284$ 76,813,052$
Water Fund Revenues
Residential 6,081,231 7,113,784 8,131,832 7,716,326 8,161,801
Commercial 1,653,951 1,896,482 2,192,864 2,164,475 2,244,029
Connect fees 66,125 69,740 72,870 84,539 87,075
Water taps 384,994 371,786 380,339 560,843 577,669
Misc operating revenues 1,300 2,643 1,750 1,749 1,801
Interest on investments 128,292 202,613 339,266 150,000 154,500
Realized gain/(loss) 9,061 (3,664) (376) - -
Damage reimbursement 9,536 - - - -
Subrogation recovered - 3,325 4,711 4,500 4,635
Other reimbursed expenses 128,701 - 2,175 2,240 2,307
Developers - 31,065 - - -
Gain on sale of property 21 (6,310) 1,000 - -
Misc nonoperating revenue 5,917 9,549 34,783 29,542 30,431
Other revenue 107 - - - -
Water Fund Total 8,469,236$ 9,691,013$ 11,161,214$ 10,714,215$ 11,264,248$
Wastewater Fund Revenues
Residential 7,163,615 7,623,968 8,050,560 8,419,556 8,672,143
Commercial 1,597,879 1,788,766 1,802,108 1,945,624 2,003,993
Sewer taps 256,450 220,995 228,400 237,881 245,017
Misc operating revenues - 50 17,942 - -
Interest on investments 94,979 126,405 214,545 400,361 412,372
Realized gain/(loss) 7,321 (2,380) (236) - -
Subrogation recovered - 7,940 - 2,986 3,076
Other reimbursed expenses - - 2,948 - -
Developers - 13,184 - - -
Sale of scrap 430 - 3,543 - -
Gain on sale of property 250 - 7,700 - -
Misc nonoperating revenue 2,792 6,715 6,786 48,221 49,667
Other revenue - - - 6,968 7,177
Wastewater Fund Total 9,123,716$ 9,785,643$ 10,334,296$ 11,061,598$ 11,393,446$
Revenue History and Estimates: D4
Revenue For Major Funds with FY07 and FY08 Estimates
Description FY04 Actual FY05 Actual FY06 Actual
FY07 Year-End
Estimate
FY08 Approved
Budget
Sanitation Fund Revenues
Residential/taxable 2,946,458 3,219,153 3,623,173 4,101,369 4,224,410
Residential sales/nontax 14,143 14,827 16,137 17,888 18,425
Commercial/taxable 1,542,730 1,586,207 1,695,480 1,921,812 1,979,466
Commercial/nontaxable 241,639 236,618 261,732 295,434 304,297
State surcharge/taxable 3,007 2,286 1,385 2,753 1,500
State surcharge/nontax 13 - - - -
Dead animal pickup 1,276 768 552 - -
Rolloff rental/taxable 15,485 15,671 15,773 22,050 20,000
Rolloff rental/nontaxable 2,724 1,693 1,669 1,590 1,638
Misc fees for servcs/tax 6,955 9,339 12,399 11,244 11,581
Misc fees for servcs/ntax 522 1,023 807 700 721
Dumpster sales - 76 80 50 52
Other operating: recycling 54,303 51,023 50,238 59,700 50,000
Misc operating revenues 4,951 3,800 6,344 - -
Interest on investments 20,413 15,096 18,929 11,000 11,000
Realized gain/(loss) 1,380 (345)(27) - -
Other reimbursed expenses 37 675 2,655 2,280 2,000
Collection service fees 1,525 1,634 1,636 2,050 2,000
Sale of scrap 1,905 - - - -
Misc nonoperating revenue 1,023 - - 4,509 1,000
Other revenue (650) - 370 - -
General fund 5,000 - - - -
Sanitation Fund Total 4,864,839$ 5,159,544$ 5,709,332$ 6,454,429$ 6,628,089$
Drainage Fund Revenues
Other reimbursed expenses 3,000 - - -
Residential 846,387 883,604 922,539 956,920 985,592
Commercial 215,792 226,857 236,573 243,901 251,208
Interest on investments 127,543 135,261 258,976 200,000 60,000
Other 1,523 282 15,009 - -
Drainage Fund Total 1,194,245$ 1,246,004$ 1,433,097$ 1,400,821$ 1,296,800$
BVSWMA Fund Revenues
Landfill charges 4,770,115 5,186,729 5,316,986 5,950,000 6,125,000
Misc operating revenues 405 570 630 - -
Interest on investments 245,512 278,539 366,397 375,000 208,000
Realized gain/(loss) 21,839 (6,088) (310) - -
Other Reimb. Expenses - - 602 - -
Haz household waste coll - 24,904 - - -
Cash over/short (10) 1,023 24 - -
Collection service fees 475 250 375 - -
Mineral royalty interest 4,345 5,075 5,417 - -
Gain on sale of property - 15,493 5,575 - -
Misc nonoperating revenue 9,806 9,931 11,667 - -
Other Misc Revenue - - 199 - -
BVSWMA Fund Total 5,052,487$ 5,516,426$ 5,707,562$ 6,325,000$ 6,333,000$
Major Funds Revenue Total 125,106,861$ 134,740,660$ 151,195,908$ 233,767,904$ 256,256,961$
Revenue History and Estimates: D5
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.
Anticipated Revenues Compared With Other
Years in Budget;
Section 47. Repealed.
Proposed Expenditures Compared With Other
Years;
Section 48. 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 49. 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 50. 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 51. 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 52. 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 53. After such further hearing, the City
Council may insert the additional item or items, and
make the increase or increases, to the amount in
each case indicated by the published notice, or to a
lesser amount; but where it shall increase the total
proposed expenditures, it shall also provide for an
increase in the total anticipated revenue to at least
equal such total proposed expenditures.
Vote Required for Adoption;
Section 54. 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 55. 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 56. Upon final adoption, the budget shall
be filed with the City Secretary. 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 57. 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 58. From the effective date of the budget,
the amount stated therein as the amount to be
Budget Provisions in Charter: E1
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 59. 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 the City Manager and distributed
by him, 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 60. The total estimated expenditures of
the general fund and debt fund shall not exceed the
total estimated resources of each fund. The City
Council may by ordinance amend the budget during
a fiscal year if one of the following conditions exists:
1. If during the fiscal year the City Manager
certifies that there are available for appropriation
revenues in excess of those estimated in the budget,
the City Council, by ordinance, may make
supplemental appropriations for the year up to the
amount of such excess. Before approval, the
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 be published in the official newspaper
of the City of College Station. The notice newspaper
at least five (5) working 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, he
shall report to the City Council without delay,
indicating the estimated amount of the deficit, any
remedial action taken by him and his
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.
Emergency Appropriations;
Section 61. All appropriations shall lapse at the
end of the fiscal year to the extent that they shall not
have been expended or lawfully encumbered.
Budget Provisions in Charter: E2
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.
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
Fiscal & Budgetary Policy: F1
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 $15,000. 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 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
Fiscal & Budgetary Policy: F2
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 may be classified as “full
cost recovery,” “partial cost recovery,” 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 (50-80%) will be
generated by charges for emergency medical
services, miscellaneous licenses and fines,
and all adults’ sports programs.
c. Minimum fee support (0-50%) will be
obtained from other parks, recreational,
cultural, and youth 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. Payment for Return on Investment. The intent
of this transfer is to provide a benefit to the
citizens for the ownership of the various
Fiscal & Budgetary Policy: F3
utility operations they own. 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, 10.5% for the Electric
fund, and 7.0% for the Sanitation Fund:
(1) In-Lieu-of-Franchise-Fee. In-lieu-of-
franchise fee will be included as a part of
the rate computation at 4% of gross sales
consistent with the franchise rates charged
to investor owned utilities franchised to
operate within the City.
(2) Return on Investment. The Return on
Investment 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.
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
Fiscal & Budgetary Policy: F4
based upon actuarial determinations and not be used
for purposes other than for financing losses.
G. REPORTING. Summary reports will be prepared
showing actual expenditures as compared to the
original budget and prior year expenditures.
V. CAPITAL BUDGET AND PROGRAM
A. PREPARATION. The City’s capital budget will
include all capital projects funds and all capital
resources. The budget will be prepared annually on a
project basis. The capital budget will be prepared by
the Office of Budget and Strategic Planning with the
involvement of responsible departments.
B. CONTROL. All capital project expenditures must
be appropriated in the capital budget. The Chief
Financial Officer must certify the availability of
resources before any capital project contract is
presented to the City Council for approval.
C. PROGRAM PLANNING. The capital budget will
be taken from the capital improvements project plan
for future years. The planning time frame for the
capital improvements project plan should normally
be five years, with a minimum of at least three years.
The replacement and maintenance for capital items
should also be projected for the next five years.
Future maintenance and operational costs will be
considered so that these costs can be included as
appropriate in the annual budget.
D. FINANCING PROGRAMS. Where applicable,
assessments, impact fees, pro-rata charges, or other
fees should be used to fund capital projects which
have a primary benefit to specific, identifiable
property owners.
Recognizing that long-term debt is usually a more
expensive financing method, alternative financing
sources will be explored before debt is issued. When
debt is issued, it will be used to acquire major assets
with expected lives which equal or exceed the
average life of the debt issue.
E. REPORTING. Periodic financial reports will be
prepared to enable the Department Directors to
manage their capital budgets and to enable the Office
of Budget and Strategic Planning to monitor and
control the capital budget as authorized by the City
Manager. Summary capital project status reports will
be presented to the City Council monthly.
VI. CAPITAL MAINTENANCE & REPLACEMENT
The City recognizes that deferred maintenance and not
anticipating capital replacements increases future capital
costs. In order to address these issues, the City Council has
approved a number of policies to address these issues.
A. STREETS CAPITAL MAINTENANCE AND
REPLACEMENT. It is the policy of the City to
annually provide significant funding for the Streets
Division within the Public Works Department to
use for a residential street maintenance program.
B. BUILDING CAPITAL MAINTENANCE AND
REPLACEMENT. It is the policy of the City to
annually provide significant funding for major
maintenance on its buildings such as roof air
conditioning, flooring and other replacements.
C. PARKING LOTS AND INTERNAL
ROADWAYS. It is the policy of the City to
annually provide significant funding to pay for
major maintenance of parking lots and internal
roadways.
D. TECHNOLOGY. 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 City has
Fiscal & Budgetary Policy: F5
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.
VlI. 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.
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
Fiscal & Budgetary Policy: F6
A. INVESTMENTS. The Chief Financial Officer shall
promptly invest all City funds with the depository
bank in accordance with the provisions of the current
Bank Depository Agreement or in any negotiable
instrument authorized by the City Council under the
provisions of the Public Funds Investment Act of
1987 as amended, and in accordance with the City
Council’s approved Investment Policies.
An investment report will be provided to the City
Council quarterly. This report shall provide both
summary and detailed information on the City’s
investment portfolio.
B. CASH MANAGEMENT. The City’s cash flow will
be managed to maximize the cash available to invest.
Such cash management will entail the centralization
of cash collections, where feasible, including utility
bills, building and related permits and licenses, fines,
fees, and other collection offices as appropriate.
Periodic review of cash flow position will be
performed to determine performance of cash
management and conformance to investment
policies. The underlying theme will be that idle cash
will be invested with the intent to 1) safeguard
assets, 2) maintain liquidity, and 3) maximize return.
Where legally permitted, pooling of investments will
be done.
C. FIXED ASSETS AND INVENTORY. These
assets will be reasonably safeguarded and properly
accounted for, and prudently insured.
A fixed asset of the City shall be defined as a
purchased or otherwise acquired piece of equipment,
vehicle, furniture, fixture, capital improvement,
addition to existing capital investments, land,
buildings or accessioned Library materials which has
an original cost or value of at least $5,000 and a
useful life of more than three years. All expenditures
related to specific capital projects are exceptions to
the rule. Assets owned by the electric utility will be
capitalized in accordance with Federal Energy
Regulatory Commission (FERC) guidelines.
Furthermore, assets owned by either the water or
wastewater utilities will be capitalized in accordance
with the National Association of Regulatory Utility
Commissioners (NARUC) guidelines.
The City’s fixed assets shall be reasonably
safeguarded and properly accounted for and
sufficiently insured. Responsibility for the
safeguarding of the City’s fixed assets lies with the
department director in whose department the fixed
asset is assigned. The Fiscal Services Department
shall maintain the permanent records of the City’s
fixed assets including description, cost, department
of responsibility, date of acquisition, depreciation
and expected useful life.
D. COMPUTER SYSTEM/DATA SECURITY. The
City shall provide security of its computer/network
system and data files through physical and logical
security systems that will include, but not limited to,
double back-to-back firewalls and a two-tier
spam/virus protection system. The physical location
of computer/network systems shall be in locations
inaccessible to unauthorized personnel.
IX. DEBT MANAGEMENT
A. DEBT ISSUANCE. The City will issue debt only
for the purpose of acquiring or constructing capital
assets for the general benefit of its citizens and to
allow it to fulfill its various missions as a city. Debt
may be issued for the purposes of purchasing land or
rights-of-way and/or improvements to land, for
construction projects to provide for the general good,
and for capital equipment.
1. GENERAL OBLIGATION BONDS (GO’s).
GO’s will be used only to fund capital assets of
the general government and are not to be used to
fund operating needs of the City. GO’s are
backed by the full faith and credit of the City as
well as the ad valorem tax authority of the City,
to the extent allowed by law. The term of a bond
issue will not exceed the useful life of the
asset(s) funded by the bond issue and will
generally be limited to no more than twenty (20)
years. General obligation bonds must be
authorized by a vote of the citizens of the City of
College Station.
2. REVENUE BONDS (RB’s). RB’S will be
issued to provide for the capital needs of any
activities where the capital requirements are
necessary for continuation or expansion of a
service which produces a revenue and for which
the asset may reasonably be expected to provide
for a revenue stream to fund the debt service
requirements. The term of the obligation should
not exceed the useful life of the asset(s) to be
funded by the bond issue and will generally be
limited to no more than twenty (20) years.
3. CERTIFICATES OF OBLIGATION,
Contract Obligations, etc. (CO’s). CO’s will
be used in order to fund capital requirements
that are not otherwise covered under either
revenue bonds or general obligation bonds. Debt
Fiscal & Budgetary Policy: F7
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.
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/Motel 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.
Fiscal & Budgetary Policy: F8
(a) Some funds such as Fleet Maintenance,
Communications and Utility Billing 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.
C. 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.
Fiscal & Budgetary Policy: F9
CITY OF COLLEGE STATION, TEXAS
CONSTRUCTION PERMITS
LAST TEN CALENDAR YEARS
Residential Commercial
Construction Construction Total
Number Number Number
Year of Permits Value of Permits Value of Permits Value
1998 691 83,593,022 320 59,342,043 1011 142,935,065
1999 1057 87,917,466 296 27,723,105 1353 115,640,571
2000 793 87,144,173 328 52,569,645 1121 139,713,818
2001 975 101,703,574 313 44,592,967 1288 146,296,541
2002 1207 107,907,265 307 38,926,808 1514 146,834,073
2003 1127 138,484,780 315 49,408,634 1442 187,893,414
2004 985 100,504,006 336 114,543,138 1351 215,047,144
2005 1991 127,265,816 419 31,169,195 2410 158,435,011
2006 1048 126,249,768 410 57,162,203 1458 183,411,971
*2007 755 106,305,348 265 50,686,699 1020 156,992,047
* NOTE: 2007 -- Through August of 2007.
Residential Construction includes: Single family dwellings, Duplexes and Apartments
as well as residential remodels, slabs, roofs, storage/accessory, and swimming pools.
Commercial Construction includes: Commercial new construction, slab, and remodel
as well as Hotel/Motel/Inn, demolition and sign permits.
Source:The City of College Station, Planning and Development Services
Miscellaneous Statistical Data: G1
City of College Station
Principal Taxpayers
July 2007
Percent of
2007 Total Assessed
College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation
College Station Hospital LP Medical $60,838,090 1.33%
C.B.L. & Associates Retail Mall 54,557,025 1.19%
Alkosser, David & 41,844,460 0.92%
ACC Op (Callaway Villas) LP 30,384,640 0.66%
University Heights - CS Acquisitions LP Etal 30,347,570 0.66%
SCI Gateway at CS Fund LLC Etal 28,956,280 0.63%
Verizon Communications, Inc. Utility 28,144,250 0.62%
Walmart 26,998,760 0.59%
Universal Computer Services, Inc. 25,767,199 0.56%
Commonwealth Austin CH LP 25,710,420 0.56%
$353,548,694 7.74%
Top 5 Commercial Taxpayers Type of Business Assessed Valuation Valuation
College Station Hospital LP Medical 59,176,450 1.29%
C.B.L. & Associates Retail Mall 54,557,025 1.19%
Walmart 26,188,540 0.57%
HEB Pantry 22,761,185 0.50%
JER College Station Hotel LP Housing 19,815,950 0.43%
$182,499,150 3.99%
Top 4 Industrial Taxpayers Type of Business Assessed Valuation Valuation
Universal Computer Services, Inc. Retail 27,874,492 0.61%
Red Oak Sportswear/GCS-CCC Realty Retail 10,636,177 0.23%
O I Corporation Retail 8,033,119 0.18%
RARC/ AMS 3,694,850 0.08%
$50,238,638 1.10%
Source: Brazos County Appraisal District (8/21/2007)
Miscellaneous Statistical Data: G2
City of College Station
Land Area and Public Safety Statistics
Date incorporated:October, 1938
Date first charter adopted:October, 1938
Date present charter adopted:May, 1992
Date of last charter amendment:May, 2006
Form of government:Council-Manager
Elections:
Number of registered voters in last muncipal election: 40,311
Number of votes cast in last municipal election: 4,077
Percentage of registered voters voting in last
municipal election: 10.11%
Miles of streets
Paved: 429 Linear Miles
Unpaved: 1 Linear Miles
Miles of Sanitary Sewer Line:283 miles
Fire Protection
Number of stations: 5
Number of full-time employees: 118
Police Protection
Number of full-time employees: 162
Number of patrol units: 28
Number of K-9 units: 1
One jail facility with a capacity of: 20
Area in square miles
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
2005 47.23
2006 47.23
2007 47.23
Miscellaneous Statistical Data: G3
City of College Station
Park Facilities
Recreation:Number of playground units 47
Number of basketball courts 25
Number of swimming pools 4
(Includes one CSISD-owned Natatorium)
Number of spray parks 1
Number of soccer fields 29
(Includes practice fields)
Number of softball/baseball fields 45
(Includes practice fields)
Number of tennis courts 27
(Includes nine courts at the A&M Consol.HS,
and four at Willowbranch Middleschool)
Number of picnic units 67
Number of gyms 1
Number of volleyball courts 8
Number of nature trails 10
Number of open play areas 30
Number of picnic shelters, pavilions, & gazebos 28
Number of jogging/walking trails 26
Park:
Facility Acres Facility Acres
Anderson 8.94 Merry Oaks 4.60
Arboretum/Bee Creek 43.50 Oaks 7.50
Billie Madeley 8.94 Parkway 1.90
Brison 9.20 Pebble Creek 10.20
Brother's Pond 16.12 Raintree 13.00
Castlegate 8.26 Reatta Meadows 3.00
Castlerock 5.86 Richard Carter 7.14
Cemetery 18.50 Riverstone 12.98
Central Park 47.20 Sandstone 15.21
Conference Center 2.30 Southern Oaks 14.49
Cove of Nantucket 3.92 Southeast Community 66.68
Crescent Pointe 5.00 Southwest 9.42
Cy Miller 2.50 Southwood Athletic Complex 44.70
Eastgate 2.05 Steeplechase 9.00
Edelweiss 12.30 Thomas 16.10
Edelweiss Gartens 13.60 University 10.20
Emerald Forest 4.59 Veterans Park & Athletic Complex 150.00
Gabbard 10.67 W.A. Tarrow (includes Lincoln) 21.26
Georgie K. Fitch 11.30 Westfield 4.29
Hensel (TAMU) 29.70 Windwood 1.37
Jack and Dorothy Miller 10.00 Wolf Pen Creek 19.49
John Crompton 15.26 Woodcreek 6.60
Lemontree 15.40 Woodland Hills 14.40
Lick Creek 515.54
Lions 1.50
Longmire 4.16
Luther Jones 1.80
Total Park Acreage:1,270.84
(Excludes Cemetery & Conference Center)
Miscellaneous Statistical Data: G4
City of College Station
College Station Utilities Statistics
Utility Fund:
Electric Users (Connections) 32,313
Water Users (Connections)33,491
Average Electrical Consumption: 61,628,240 Kwh/mo.
Average Water Consumption:317,438 MGW/Mo.
Number of Employees:
Electric 43
Water 28
Sewer 42
Water Capacity:
Number of Wells 8
Combined Capacity of Wells 23,000,000
Number of Ground Storage Tanks 2
Total capacity GALS 8,000,000
Number of Elevated Storage Tanks 2
Total capacity GALS 5,000,000
Miles of Water Lines 360
Electric System:
Maximum Demand 185 megawatts**
Number of Stations 4
Miles of Distribution Lines 404
Sanitation Fund:
Number of tons Collected (residential & commercial) 59,949
Landfill size 30 acres
Methodology Curbside pickup using automated containers.
** Maximum demand for 2007 will not be reached until September
Miscellaneous Statistical Data: G5
TOTAL NUMBER NUMBER PERCENT
YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED
1995 27,492 26,622 870 3.2
1996 27,465 26,751 714 2.6
1997 28,051 27,421 630 2.2
1998 29,371 28,846 525 1.8
1999 30,059 29,506 553 1.8
2000 30,538 30,051 487 1.6
2001 30,881 30,349 532 1.7
2002 31,941 31,315 626 2.0
2003 33,566 32,906 660 2.0
2004 36,745 35,116 1,629 4.4
2005 39,963 38,963 1,481 3.7
2006 40,556 38,858 1,698 4.2
2007 38,777 37,252 1,525 3.9
Source: Texas Workforce Commission
*2007 represents labor force and employment through August.
UNIVERSITY
YEAR ENROLLMENT
1998 42,635
1999 43,442
2000 44,026
2001 44,618
2002 45,083
2003 44,813
2004 41,600
2005 41,429
2006 41,716
2007 42,417
Population:
Census 2000 67,890
Count 1990 52,456
1980 37,296
1970 17,676
1960 11,396
1950 7,925
Source: TAMU, Office of Institutional Studies and Planning, US Census
** 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. The net result is an increase in the area’s
unemployment rate.
Primary Labor Force for College Station
1995 - 2007
Texas A&M University Enrollment
1998 - 2007
TAMU Enrollment
40,000
40,500
41,000
41,500
42,000
42,500
43,000
43,500
44,000
44,500
45,000
45,500
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Miscellaneous Statistical Data: G6
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B and Refunding 1996 Series
Dec. 1, 1996 - $11,845,000
Streets, Sidewalks, and Traffic - $2,580,000; Drainage - $370,000; Library - $1,200,000;
Park - $1,150,000; Refund Series 1987 - $3,795,000; Refund Series 1989 G.O. - $1,350,000;
Refund Series 1991 G.O. - $1,425,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 460,000 5.05% 23,589 483,589
8-15-08 11,974 11,974 495,563 465,000
2-15-09 465,000 5.15% 11,974 476,974
8-15-09 0 0 476,974 0
Net Interest: 5,458,206$ Moody's: Aaa
S & P's: AAA
Paying Agent: Texas Commerce Bank National Association
Call Provisions: The City reserves the right, at its option, to redeem Bonds having stated maturities on and after February 15, 2008 through
and including february 15, 2015, in whole or in part in principal amounts of $5,000 or any integral multiple thereof, on February 15, 2007, or
any date thereafter, at the par value thereof plus accrued interest to the date of redemption . The City reserves the right, at its option, to
redeem the Term Bonds having a stated maturity date of February 15, 2017 and subject to mandatory redemption as described herein, in
whole or in part in principal amounts of $5,000 or any integral multiple thereof, on February 15, 1999, or any date thereafter, at the par value
thereof plus accrued interest to the date of redemption.
Debt Service Schedules: H1
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. 1998 SERIES
April 1, 1998 - $6,200,000
Streets, Sidewalks, and Traffic - $3,303,000; Drainage Improvements - $462,000;
Library - $735,000; Land and Fire Station - $430,000; Parks - $1,270,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 325,000 4.65% 33,311 358,311
8-15-08 25,755 25,755 384,066 1,080,000
2-15-09 340,000 4.70% 25,755 365,755
8-15-09 17,765 17,765 383,520 740,000
2-15-10 360,000 4.75% 17,765 377,765
8-15-10 9,215 9,215 386,980 380,000
2-15-11 380,000 4.85% 9,215 389,215
8-15-11 0 0 389,215 0
Net Interest Cost: 1,429,320$ Moody's:Aaa
S & P's:AAA
Paying Agent: Chase Bank of Texas
Call Provisions: The City reserves the right, at its option, to redeem Bonds having stated maturities on and after February 15, 2009, in whole or
in part in principal amounts of $5,000 or any integral multiple thereof, on February 15, 2008, or any date thereafter, at the par value thereof plus
accrued interest to the date of redemption.
Debt Service Schedules: H2
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 1999
APRIL 15, 1999 - PRINCIPAL - $6,230,000
Streets - $2,707,000; Thoroughfare and Sidewalk Improvements - $220,000;
Traffic Management - $540,000; Drainage - $1,458,000; City Facilities - $275,000;
Park Improvements - $930,000; Fire Station Improvements - $100,000
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
6,230,000
2-15-08 335,000 5.0000% 96,434 431,434
8-15-08 88,059 88,059 519,493 3,815,000
2-15-09 350,000 5.4000% 88,059 438,059
8-15-09 78,609 78,609 516,668 3,465,000
2-15-10 365,000 4.2500% 78,609 443,609
8-15-10 70,853 70,853 514,461 3,100,000
2-15-11 385,000 4.3000% 70,853 455,853
8-15-11 62,575 62,575 518,428 2,715,000
2-15-12 400,000 4.4000% 62,575 462,575
8-15-12 53,775 53,775 516,350 2,315,000
2-15-13 420,000 4.5000% 53,775 473,775
8-15-13 44,325 44,325 518,100 1,895,000
2-15-14 440,000 4.6000% 44,325 484,325
8-15-14 34,205 34,205 518,530 1,455,000
2-15-15 460,000 4.6500% 34,205 494,205
8-15-15 23,510 23,510 517,715 995,000
2-15-16 485,000 4.7000% 23,510 508,510
8-15-16 12,113 12,113 520,623 510,000
2-15-17 510,000 4.7500% 12,113 522,113 522,113 0
Interest Cost: 3,027,827$ Moody's: Aaa
S & P's: AAA
Paying Agent: Chase Bank of Texas
Call Provisions: The City reserves the right, at its option, to redeem Bonds having stated maturities on and after February 15, 2010, in whole
or in part in principal amounts of $5,000 or any integral multiple thereof, on February 15, 2009, or any date thereafter, at the par value thereof
plus accrued interest to the date of redemption.
Debt Service Schedules: H3
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2000
April 13, 2000 - $8,460,000
Streets - $4,690,000; Traffic Management - $1,100,000
Parks - $1,570,000; Sidewalks and Bike Trails - $290,000; Fire Station 2 - $810,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,525,000
2-15-08 380,000 5.00% 42,085 422,085
8-15-08 32,585 32,585 454,670 1,265,000
2-15-09 400,000 5.10% 32,585 432,585
8-15-09 22,385 22,385 454,970 865,000
2-15-10 420,000 5.15% 22,385 442,385
8-15-10 11,570 11,570 453,955 445,000
2-15-11 445,000 5.20% 11,570 456,570
8-15-11 0 0 456,570 0
Interest Cost: 2,766,948$ Moody's: Aaa
S & P's: AAA
Paying Agent: Chase Bank of Texas
Call Provisions: The City reserves the right, at its option, to redeem Bonds having stated maturities on and after February 15, 2011, in whole or in part in principal
amounts of $5,000 or any integral multiple thereof, on February 15, 2010, or any date thereafter, at the par value thereof plus accrued interest to the date of redemption.
Debt Service Schedules: H4
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2001
August 1, 2001 - $4,140,000
Streets - $780,000; Traffic Management - $720,000
Parks - $2,140,000; Drainage - $500,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,140,000
2-15-08 165,000 4.00% 48,798 213,798
8-15-08 45,498 45,498 259,295 1,940,000
2-15-09 170,000 4.10% 45,498 215,498
8-15-09 42,013 42,013 257,510 1,770,000
2-15-10 180,000 4.60% 42,013 222,013
8-15-10 37,873 37,873 259,885 1,590,000
2-15-11 190,000 5.50% 37,873 227,873
8-15-11 32,648 32,648 260,520 1,400,000
2-15-12 205,000 4.40% 32,648 237,648
8-15-12 28,138 28,138 265,785 1,195,000
2-15-13 215,000 4.50% 28,138 243,138
8-15-13 23,300 23,300 266,438 980,000
2-15-14 225,000 4.63% 23,300 248,300
8-15-14 18,097 18,097 266,397 755,000
2-15-15 240,000 4.75% 18,097 258,097
8-15-15 12,397 12,397 270,494 515,000
2-15-16 250,000 4.75% 12,397 262,397
8-15-16 6,459 6,459 268,856 265,000
2-15-17 265,000 4.88% 6,459 271,459 271,459 0
Interest: 1,252,684
Debt Service Schedules: H5
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2002
MARCH 1, 2002 - PRINCIPAL $6,445,000
Streets - $3,781,000; Traffic Management/Signals - $720,000; Fire Station 5 - $250,000
Parks - $129,000; Drainage - $785,000; and City Center Land - $780,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
6,445,000
2-15-08 245,000 4.250% 117,667 362,667
8-15-08 112,461 112,461 475,128 4,650,000
2-15-09 255,000 4.250% 112,461 367,461
8-15-09 107,042 107,042 474,503 4,395,000
2-15-10 270,000 4.250% 107,042 377,042
8-15-10 101,304 101,304 478,346 4,125,000
2-15-11 285,000 4.400% 101,304 386,304
8-15-11 95,034 95,034 481,339 3,840,000
2-15-12 300,000 4.500% 95,034 395,034
8-15-12 88,284 88,284 483,319 3,540,000
2-15-13 315,000 4.625% 88,284 403,284
8-15-13 81,000 81,000 484,284 3,225,000
2-15-14 335,000 4.875% 81,000 416,000
8-15-14 72,834 72,834 488,834 2,890,000
2-15-15 350,000 5.000% 72,834 422,834
8-15-15 64,084 64,084 486,919 2,540,000
2-15-16 370,000 5.000% 64,084 434,084
8-15-16 54,834 54,834 488,919 2,170,000
2-15-17 390,000 5.000% 54,834 444,834
8-15-17 45,084 45,084 489,919 1,780,000
2-15-18 410,000 5.000% 45,084 455,084
8-15-18 34,834 34,834 489,919 1,370,000
2-15-19 435,000 5.000% 34,834 469,834
8-15-19 23,959 23,959 493,794 935,000
2-15-20 455,000 5.125% 23,959 478,959
8-15-20 12,300 12,300 491,259 480,000
2-15-21 480,000 5.125% 12,300 492,300
8-15-21 - 0 492,300 0
Net Interest 3,247,962
Debt Service Schedules: H6
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2003 - JULY 9, 2003
PRINCIPAL - $4,790,000 AT 3.75% INTEREST
Streets - $973,000; Traffic Management - $720,000; City Facilities - $780,000
Fire Station 5 - $1,317,000; and Drainage - $1,000,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,790,000
2-15-08 195,000 4.500% 76,938 271,938
8-15-08 72,550 72,550 344,488 4,040,000
2-15-09 200,000 3.250% 72,550 272,550
8-15-09 69,300 69,300 341,850 3,840,000
2-15-10 210,000 3.000% 69,300 279,300
8-15-10 66,150 66,150 345,450 3,630,000
2-15-11 215,000 3.000% 66,150 281,150
8-15-11 62,925 62,925 344,075 3,415,000
2-15-12 225,000 3.000% 62,925 287,925
8-15-12 59,550 59,550 347,475 3,190,000
2-15-13 230,000 3.000% 59,550 289,550
8-15-13 56,100 56,100 345,650 2,960,000
2-15-14 240,000 3.125% 56,100 296,100
8-15-14 52,350 52,350 348,450 2,720,000
2-15-15 250,000 3.375% 52,350 302,350
8-15-15 48,131 48,131 350,481 2,470,000
2-15-16 260,000 3.500% 48,131 308,131
8-15-16 43,581 43,581 351,713 2,210,000
2-15-17 275,000 3.625% 43,581 318,581
8-15-17 38,597 38,597 357,178 1,935,000
2-15-18 285,000 3.750% 38,597 323,597
8-15-18 33,253 33,253 356,850 1,650,000
2-15-19 300,000 3.875% 33,253 333,253
8-15-19 27,441 27,441 360,694 1,350,000
2-15-20 315,000 4.000% 27,441 342,441
8-15-20 21,141 21,141 363,581 1,035,000
2-15-21 330,000 4.000% 21,141 351,141
8-15-21 14,541 14,541 365,681 705,000
2-15-22 345,000 4.125% 14,541 359,541
8-15-22 7,425 7,425 366,966 360,000
2-15-23 360,000 4.125% 7,425 367,425 367,425
Total Interest: 2,130,580$
Debt Service Schedules: H7
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2004 AND REFUNDING
PRINCIPAL - $12,940,000
Streets - $1,050,000; Traffic Signals and Safety System Improvements - $550,000;
Police Station New addditon/Renovations - $3,310,000; City Centre Building $645,000
Park Facility Upgrades - $150,000; Fire Station #3 Relocation - $400,000
Drainage - $855,000; Refund Series 1991 - $750,000; Refund Series 1994 - $2,750,000; Refund Series 1995 - $2,650,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
12,940,000
2-15-08 820,000 2.88% 236,704 1,056,704
8-15-08 224,916 224,916 1,281,620 9,830,000
2-15-09 865,000 4.00% 224,916 1,089,916
8-15-09 207,616 207,616 1,297,533 8,965,000
2-15-10 1,125,000 5.00% 207,616 1,332,616
8-15-10 179,491 179,491 1,512,108 7,840,000
2-15-11 1,130,000 5.00% 179,491 1,309,491
8-15-11 151,241 151,241 1,460,733 6,710,000
2-15-12 1,135,000 5.00% 151,241 1,286,241
8-15-12 122,866 122,866 1,409,108 5,575,000
2-15-13 895,000 4.00% 122,866 1,017,866
8-15-13 104,966 104,966 1,122,833 4,680,000
2-15-14 550,000 4.00% 104,966 654,966
8-15-14 93,966 93,966 748,933 4,130,000
2-15-15 335,000 4.13% 93,966 428,966
8-15-15 87,057 87,057 516,023 3,795,000
2-15-16 350,000 4.25% 87,057 437,057
8-15-16 79,619 79,619 516,676 3,445,000
2-15-17 365,000 4.30% 79,619 444,619
8-15-17 71,772 71,772 516,391 3,080,000
2-15-18 380,000 4.38% 71,772 451,772
8-15-18 63,459 63,459 515,231 2,700,000
2-15-19 400,000 4.50% 63,459 463,459
8-15-19 54,459 54,459 517,919 2,300,000
2-15-20 420,000 4.50% 54,459 474,459
8-15-20 45,009 45,009 519,469 1,880,000
2-15-21 435,000 4.63% 45,009 480,009
8-15-21 34,950 34,950 514,959 1,445,000
2-15-22 460,000 4.75% 34,950 494,950
8-15-22 24,025 24,025 518,975 985,000
2-15-23 480,000 4.75% 24,025 504,025
8-15-23 12,625 12,625 516,650 505,000
2-15-24 505,000 5.00% 12,625 517,625
8-15-24 0 0 517,625 0
Total Interest: 5,015,056
Debt Service Schedules: H8
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2005
PRINCIPAL - $5,710,000
Streets - $2,997,000; Traffic Signals and Safety System Improvements - $553,000;
Veteran's Park Phase II Development - $690,000; Park Facility Upgrades - $160,000;
Fire Station #3 Relocation - $1,310,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
5,710,000
2-15-08 165,000 6.00% 109,056 274,056
8-15-08 104,106 104,106 378,163 4,790,000
2-15-09 175,000 5.50% 104,106 279,106
8-15-09 99,294 99,294 378,400 4,615,000
2-15-10 185,000 5.50% 99,294 284,294
8-15-10 94,206 94,206 378,500 4,430,000
2-15-11 195,000 5.00% 94,206 289,206
8-15-11 89,331 89,331 378,538 4,235,000
2-15-12 205,000 4.00% 89,331 294,331
8-15-12 85,231 85,231 379,563 4,030,000
2-15-13 220,000 4.00% 85,231 305,231
8-15-13 80,831 80,831 386,063 3,810,000
2-15-14 230,000 4.00% 80,831 310,831
8-15-14 76,231 76,231 387,063 3,580,000
2-15-15 245,000 4.00% 76,231 321,231
8-15-15 71,331 71,331 392,563 3,335,000
2-15-16 255,000 4.00% 71,331 326,331
8-15-16 66,231 66,231 392,563 3,080,000
2-15-17 270,000 4.00% 66,231 336,231
8-15-17 60,831 60,831 397,063 2,810,000
2-15-18 285,000 4.13% 60,831 345,831
8-15-18 54,953 54,953 400,784 2,525,000
2-15-19 305,000 4.13% 54,953 359,953
8-15-19 48,663 48,663 408,616 2,220,000
2-15-20 320,000 4.25% 48,663 368,663
8-15-20 41,863 41,863 410,525 1,900,000
2-15-21 340,000 4.25% 41,863 381,863
8-15-21 34,638 34,638 416,500 1,560,000
2-15-22 360,000 4.38% 34,638 394,638
8-15-22 26,763 26,763 421,400 1,200,000
2-15-23 380,000 4.38% 26,763 406,763
8-15-23 18,450 18,450 425,213 820,000
2-15-24 400,000 4.50% 18,450 418,450
8-15-24 9,450 9,450 427,900 420,000
2-15-25 420,000 4.50% 9,450 429,450 429,450 0
Total Interest: 2,778,135
Debt Service Schedules: H9
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
ESTIMATED
PRINCIPAL
AMOUNT
ESTIMATED
INTEREST RATE
ESTIMATED
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
ESTIMATED PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 200,000 6.375% 159,181 359,181
8-15-08 152,806 152,806 511,988 6,370,000
2-15-09 215,000 6.375% 152,806 367,806
8-15-09 145,953 145,953 513,759 6,155,000
2-15-10 225,000 6.375% 145,953 370,953
8-15-10 138,781 138,781 509,734 5,930,000
2-15-11 240,000 6.375% 138,781 378,781
8-15-11 131,131 131,131 509,913 5,690,000
2-15-12 250,000 6.375% 131,131 381,131
8-15-12 123,163 123,163 504,294 5,440,000
2-15-13 265,000 4.375% 123,163 388,163
8-15-13 117,366 117,366 505,528 5,175,000
2-15-14 280,000 4.375% 117,366 397,366
8-15-14 111,241 111,241 508,606 4,895,000
2-15-15 295,000 4.375% 111,241 406,241
8-15-15 104,788 104,788 511,028 4,600,000
2-15-16 315,000 4.375% 104,788 419,788
8-15-16 97,897 97,897 517,684 4,285,000
2-15-17 330,000 4.375% 97,897 427,897
8-15-17 90,678 90,678 518,575 3,955,000
2-15-18 350,000 4.375% 90,678 440,678
8-15-18 83,022 83,022 523,700 3,605,000
2-15-19 370,000 4.500% 83,022 453,022
8-15-19 74,697 74,697 527,719 3,235,000
2-15-20 390,000 4.500% 74,697 464,697
8-15-20 65,922 65,922 530,619 2,845,000
2-15-21 410,000 4.500% 65,922 475,922
8-15-21 56,697 56,697 532,619 2,435,000
2-15-22 435,000 4.500% 56,697 491,697
8-15-22 46,909 46,909 538,606 2,000,000
2-15-23 460,000 4.625% 46,909 506,909
8-15-23 36,272 36,272 543,181 1,540,000
2-15-24 485,000 4.625% 36,272 521,272
8-15-24 25,056 25,056 546,328 1,055,000
2-15-25 515,000 4.750% 25,056 540,056
8-15-25 12,825 12,825 552,881 540,000
2-15-26 540,000 4.750% 12,825 552,825 552,825 0
Interest 3,778,792
Debt Service Schedules: H10
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. 2006 Refunding
PRINCIPAL - $10,255,000
DATE
ESTIMATED
PRINCIPAL
AMOUNT
ESTIMATED
INTEREST RATE
ESTIMATED
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
ESTIMATED PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 40,000 4.000% 223,025 263,025
8-15-08 222,225 222,225 485,250 10,215,000
2-15-09 40,000 4.000% 222,225 262,225
8-15-09 221,425 221,425 483,650 10,175,000
2-15-10 310,000 4.000% 221,425 531,425
8-15-10 215,225 215,225 746,650 9,865,000
2-15-11 490,000 4.000% 215,225 705,225
8-15-11 205,425 205,425 910,650 9,375,000
2-15-12 1,370,000 4.000% 205,425 1,575,425
8-15-12 178,025 178,025 1,753,450 8,005,000
2-15-13 1,430,000 4.280% 178,025 1,608,025
8-15-13 147,425 147,425 1,755,450 6,575,000
2-15-14 1,505,000 5.000% 147,425 1,652,425
8-15-14 109,800 109,800 1,762,225 5,070,000
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
Debt Service Schedules: H11
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. Series 2007
PRINCIPAL - $3,930,000
DATE
ESTIMATED
PRINCIPAL
AMOUNT
ESTIMATED
INTEREST RATE
ESTIMATED
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
ESTIMATED PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 1,150,000 6.250% 92,788 1,242,788
8-15-08 65,903 65,903 1,308,691 2,780,000
2-15-09 90,000 6.250% 65,903 155,903
8-15-09 63,091 63,091 218,994 2,690,000
2-15-10 90,000 6.000% 63,091 153,091
8-15-10 60,391 60,391 213,481 2,600,000
2-15-11 95,000 6.000% 60,391 155,391
8-15-11 57,541 57,541 212,931 2,505,000
2-15-12 100,000 5.500% 57,541 157,541
8-15-12 54,791 54,791 212,331 2,405,000
2-15-13 110,000 5.500% 54,791 164,791
8-15-13 51,766 51,766 216,556 2,295,000
2-15-14 115,000 5.500% 51,766 166,766
8-15-14 48,603 48,603 215,369 2,180,000
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
Interest 1,554,288
Streets Projects: $2,700,000; Parks Projects: $1,230,000
Debt Service Schedules: H12
PAYMENT DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 145,000 5.00% 11,806 156,806
8-15-08 8,181 8,181 164,986 320,000
2-15-09 155,000 5.10% 8,181 163,181
8-15-09 4,228 4,228 167,409 165,000
2-15-10 165,000 5.13% 4,228 169,228
8-15-10 0 0 169,228 0
Net Interest: 588,752$ Moody's:Aaa
S & P's:AAA
Paying Agent: Chase Bank of Texas
Technology and Fiber Optic Projects - $348,000; Business Park - $250,000; Fire Station #2 - $210,000
Call Provisions: The City reserves the right, at its option, to redeem Obligations having stated maturates on and after February 15, 2011, in
whole or in part in principal amounts of $5,000 or any integral multiple thereof, on February 15, 2010, or any date thereafter, at the par value
thereof plus accrued interest to the date of redemption.
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2000
April 13, 2000 - $4,050,000
Street Projects - $2,390,000; Park Projects - $726,000
Neighborhood CIP - $50,000; Debt Issuance - $76,000
Debt Service Schedules: H13
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2000 A
Principal - $8,100,000
Debt Issuance - $115,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 280,000 4.75% 132,904 412,904
8-15-08 126,254 126,254 539,158 4,820,000
2-15-09 290,000 4.80% 126,254 416,254
8-15-09 119,294 119,294 535,548 4,530,000
2-15-10 310,000 4.85% 119,294 429,294
8-15-10 111,776 111,776 541,070 4,220,000
2-15-11 325,000 4.90% 111,776 436,776
8-15-11 103,814 103,814 540,590 3,895,000
2-15-12 340,000 5.00% 103,814 443,814
8-15-12 95,314 95,314 539,128 3,555,000
2-15-13 360,000 5.10% 95,314 455,314
8-15-13 86,134 86,134 541,448 3,195,000
2-15-14 380,000 5.20% 86,134 466,134
8-15-14 76,254 76,254 542,388 2,815,000
2-15-15 405,000 5.25% 76,254 481,254
8-15-15 65,623 65,623 546,876 2,410,000
2-15-16 425,000 5.30% 65,623 490,623
8-15-16 54,360 54,360 544,983 1,985,000
2-15-17 455,000 5.40% 54,360 509,360
8-15-17 42,075 42,075 551,435 1,530,000
2-15-18 480,000 5.50% 42,075 522,075
8-15-18 28,875 28,875 550,950 1,050,000
2-15-19 510,000 5.50% 28,875 538,875
8-15-19 14,850 14,850 553,725 540,000
2-15-20 540,000 5.50% 14,850 554,850 554,850 0
Interest: 4,141,330$
Northgate Parking Garage - $6,385,000; Land Acquisition - $1,600,000
Debt Service Schedules: H14
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2001
August 2, 2001- $3,650,000
Veterans Park - $865,000; Neighborhood CIP - $75,000
2nd Street - $490,000; Debt Issuance - $52,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 65,000 4.00% 29,359 94,359
8-15-08 28,059 28,059 122,418 1,200,000
2-15-09 70,000 4.10% 28,059 98,059
8-15-09 26,624 26,624 124,683 1,130,000
2-15-10 75,000 4.20% 26,624 101,624
8-15-10 25,049 25,049 126,673 1,055,000
2-15-11 80,000 4.30% 25,049 105,049
8-15-11 23,329 23,329 128,378 975,000
2-15-12 85,000 4.40% 23,329 108,329
8-15-12 21,459 21,459 129,788 890,000
2-15-13 90,000 4.50% 21,459 111,459
8-15-13 19,434 19,434 130,893 800,000
2-15-14 95,000 4.63% 19,434 114,434
8-15-14 17,237 17,237 131,671 705,000
2-15-15 100,000 4.75% 17,237 117,237
8-15-15 14,862 14,862 132,099 605,000
2-15-16 105,000 4.75% 14,862 119,862
8-15-16 12,368 12,368 132,230 500,000
2-15-17 115,000 4.88% 12,368 127,368
8-15-17 9,565 9,565 136,933 385,000
2-15-18 120,000 4.90% 9,565 129,565
8-15-18 6,625 6,625 136,190 265,000
2-15-19 130,000 5.00% 6,625 136,625
8-15-19 3,375 3,375 140,000 135,000
2-15-20 135,000 5.00% 3,375 138,375 138,375 0
Net Interest: 965,724$
Technology and Fiber Optic Projects - $1,843,000; Business Park - $200,000
Debt Service Schedules: H15
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2002
March 1, 2002 - Principal $14,480,000
City Facilities - $2,255,000; Wolf Pen Creek - $2,300,000
Street Projects - $8,891,000
Debt Issuance Cost $67,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
14,480,000
2-15-08 880,000 4.25% 219,013 1,099,013
8-15-08 200,313 200,313 1,299,325 8,360,000
2-15-09 515,000 4.25% 200,313 715,313
8-15-09 189,369 189,369 904,681 7,845,000
2-15-10 540,000 4.25% 189,369 729,369
8-15-10 177,894 177,894 907,263 7,305,000
2-15-11 570,000 4.38% 177,894 747,894
8-15-11 165,425 165,425 913,319 6,735,000
2-15-12 600,000 4.50% 165,425 765,425
8-15-12 151,925 151,925 917,350 6,135,000
2-15-13 635,000 4.63% 151,925 786,925
8-15-13 137,241 137,241 924,166 5,500,000
2-15-14 665,000 4.75% 137,241 802,241
8-15-14 121,447 121,447 923,688 4,835,000
2-15-15 705,000 5.00% 121,447 826,447
8-15-15 103,822 103,822 930,269 4,130,000
2-15-16 740,000 5.00% 103,822 843,822
8-15-16 85,322 85,322 929,144 3,390,000
2-15-17 780,000 5.00% 85,322 865,322
8-15-17 65,822 65,822 931,144 2,610,000
2-15-18 825,000 5.00% 65,822 890,822
8-15-18 45,197 45,197 936,019 1,785,000
2-15-19 870,000 5.00% 45,197 915,197
8-15-19 23,447 23,447 938,644 915,000
2-15-20 915,000 5.13% 23,447 938,447
8-15-20 0 0 938,447 0
Net Interest: 5,926,213$
Equipment and Technology - $967,000;
Debt Service Schedules: H16
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2003
December 5, 2002 - Principal $1,000,000
Equipment $993,432
Debt Issuance Cost $6,568
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 210,000 3.250% 3,413 213,413
8-15-08 0 0 213,413 0
Net Interest: 93,898$
Debt Service Schedules: H17
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2003 A
July 9, 2003 - Principal $780,000
Streets Project $750,000
Debt Issuance Cost $30,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
780,000
2-15-08 30,000 3.500% 12,899 42,899
8-15-08 12,374 12,374 55,273 660,000
2-15-09 35,000 3.500% 12,374 47,374
8-15-09 11,761 11,761 59,135 625,000
2-15-10 35,000 3.300% 11,761 46,761
8-15-10 11,184 11,184 57,945 590,000
2-15-11 35,000 2.900% 11,184 46,184
8-15-11 10,676 10,676 56,860 555,000
2-15-12 35,000 3.000% 10,676 45,676
8-15-12 10,151 10,151 55,828 520,000
2-15-13 40,000 3.200% 10,151 50,151
8-15-13 9,511 9,511 59,663 480,000
2-15-14 40,000 3.400% 9,511 49,511
8-15-14 8,831 8,831 58,343 440,000
2-15-15 40,000 3.600% 8,831 48,831
8-15-15 8,111 8,111 56,943 400,000
2-15-16 40,000 3.700% 8,111 48,111
8-15-16 7,371 7,371 55,483 360,000
2-15-17 45,000 3.900% 7,371 52,371
8-15-17 6,494 6,494 58,865 315,000
2-15-18 45,000 4.000% 6,494 51,494
8-15-18 5,594 5,594 57,088 270,000
2-15-19 50,000 4.000% 5,594 55,594
8-15-19 4,594 4,594 60,188 220,000
2-15-20 50,000 4.150% 4,594 54,594
8-15-20 3,556 3,556 58,150 170,000
2-15-21 55,000 4.150% 3,556 58,556
8-15-21 2,415 2,415 60,971 115,000
2-15-22 55,000 4.200% 2,415 57,415
8-15-22 1,260 1,260 58,675 60,000
2-15-23 60,000 4.200% 1,260 61,260 61,260
Net Interest: 355,196$
Debt Service Schedules: H18
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
CERTIFICATES OF OBLIGATION SERIES 2004
PRINCIPAL - $9,415,000
Electric Projects $4,720,000; Wastewater Projects $4,000,000 Business Park $500,000, Debt Issuance $195,000
DATE
ESTIMATED
PRINCIPAL
AMOUNT
INTEREST
RATE
ESTIMATED
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
ESTIMATED
PRINCIPAL AMOUNT
OUTSTANDING
9,415,000
2-15-08 345,000 2.88% 175,104 520,104
8-15-08 170,144 170,144 690,248 7,895,000
2-15-09 360,000 3.13% 170,144 530,144
8-15-09 164,519 164,519 694,664 7,535,000
2-15-10 370,000 3.50% 164,519 534,519
8-15-10 158,044 158,044 692,564 7,165,000
2-15-11 385,000 3.75% 158,044 543,044
8-15-11 150,826 150,826 693,870 6,780,000
2-15-12 400,000 4.00% 150,826 550,826
8-15-12 142,826 142,826 693,651 6,380,000
2-15-13 415,000 4.00% 142,826 557,826
8-15-13 134,526 134,526 692,351 5,965,000
2-15-14 430,000 4.00% 134,526 564,526
8-15-14 125,926 125,926 690,451 5,535,000
2-15-15 450,000 4.13% 125,926 575,926
8-15-15 116,644 116,644 692,570 5,085,000
2-15-16 470,000 4.25% 116,644 586,644
8-15-16 106,657 106,657 693,301 4,615,000
2-15-17 490,000 4.30% 106,657 596,657
8-15-17 96,122 96,122 692,779 4,125,000
2-15-18 510,000 4.38% 96,122 606,122
8-15-18 84,966 84,966 691,088 3,615,000
2-15-19 535,000 4.50% 84,966 619,966
8-15-19 72,928 72,928 692,894 3,080,000
2-15-20 560,000 4.50% 72,928 632,928
8-15-20 60,328 60,328 693,256 2,520,000
2-15-21 585,000 4.63% 60,328 645,328
8-15-21 46,800 46,800 692,128 1,935,000
2-15-22 615,000 4.75% 46,800 661,800
8-15-22 32,194 32,194 693,994 1,320,000
2-15-23 645,000 4.75% 32,194 677,194
8-15-23 16,875 16,875 694,069 675,000
2-15-24 675,000 5.00% 16,875 691,875 691,875 0
Interest: 4,733,745
Debt Service Schedules: H19
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2005
Principal- $7,595,000
Street Projects $1,150,000; Park Projects$975,000; Northgate Projects $625,000
Technology Projects $950,000; Fire Ladder Truck $850,000; Business Park $500,000
Wolf Pen Creek Projects $1,860,000; Cemetery Projects $600,000; Issuance Costs $85,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
7,595,000
2-15-08 1,005,000 4.50% 102,238 1,107,238
8-15-08 79,625 79,625 1,186,863 4,170,000
2-15-09 515,000 3.00% 79,625 594,625
8-15-09 71,900 71,900 666,525 3,655,000
2-15-10 535,000 3.00% 71,900 606,900
8-15-10 63,875 63,875 670,775 3,120,000
2-15-11 185,000 3.25% 63,875 248,875
8-15-11 60,869 60,869 309,744 2,935,000
2-15-12 195,000 3.50% 60,869 255,869
8-15-12 57,456 57,456 313,325 2,740,000
2-15-13 205,000 3.50% 57,456 262,456
8-15-13 53,869 53,869 316,325 2,535,000
2-15-14 215,000 4.25% 53,869 268,869
8-15-14 49,300 49,300 318,169 2,320,000
2-15-15 230,000 4.00% 49,300 279,300
8-15-15 44,700 44,700 324,000 2,090,000
2-15-16 160,000 4.00% 44,700 204,700
8-15-16 41,500 41,500 246,200 1,930,000
2-15-17 170,000 4.00% 41,500 211,500
8-15-17 38,100 38,100 249,600 1,760,000
2-15-18 180,000 4.13% 38,100 218,100
8-15-18 34,388 34,388 252,488 1,580,000
2-15-19 190,000 4.13% 34,388 224,388
8-15-19 30,469 30,469 254,856 1,390,000
2-15-20 200,000 4.25% 30,469 230,469
8-15-20 26,219 26,219 256,688 1,190,000
2-15-21 215,000 4.25% 26,219 241,219
8-15-21 21,650 21,650 262,869 975,000
2-15-22 225,000 4.38% 21,650 246,650
8-15-22 16,728 16,728 263,378 750,000
2-15-23 235,000 4.38% 16,728 251,728
8-15-23 11,588 11,588 263,316 515,000
2-15-24 250,000 4.50% 11,588 261,588
8-15-24 5,963 5,963 267,550 265,000
2-15-25 265,000 4.50% 5,963 270,963 270,963 0
7,595,000
Net Interest: 2,129,607$
Debt Service Schedules: H20
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
2-15-08 285,000 6.375% 178,284 463,284
8-15-08 169,200 169,200 632,484 7,110,000
2-15-09 295,000 6.375% 169,200 464,200
8-15-09 159,797 159,797 623,997 6,815,000
2-15-10 310,000 6.375% 159,797 469,797
8-15-10 149,916 149,916 619,713 6,505,000
2-15-11 330,000 6.375% 149,916 479,916
8-15-11 139,397 139,397 619,313 6,175,000
2-15-12 345,000 4.500% 139,397 484,397
8-15-12 131,634 131,634 616,031 5,830,000
2-15-13 370,000 4.375% 131,634 501,634
8-15-13 123,541 123,541 625,175 5,460,000
2-15-14 390,000 4.375% 123,541 513,541
8-15-14 115,009 115,009 628,550 5,070,000
2-15-15 410,000 4.375% 115,009 525,009
8-15-15 106,041 106,041 631,050 4,660,000
2-15-16 435,000 4.375% 106,041 541,041
8-15-16 96,525 96,525 637,566 4,225,000
2-15-17 325,000 4.375% 96,525 421,525
8-15-17 89,416 89,416 510,941 3,900,000
2-15-18 345,000 4.375% 89,416 434,416
8-15-18 81,869 81,869 516,284 3,555,000
2-15-19 365,000 4.500% 81,869 446,869
8-15-19 73,656 73,656 520,525 3,190,000
2-15-20 385,000 4.500% 73,656 458,656
8-15-20 64,994 64,994 523,650 2,805,000
2-15-21 405,000 4.500% 64,994 469,994
8-15-21 55,881 55,881 525,875 2,400,000
2-15-22 430,000 4.500% 55,881 485,881
8-15-22 46,206 46,206 532,088 1,970,000
2-15-23 450,000 4.625% 46,206 496,206
8-15-23 35,800 35,800 532,006 1,520,000
2-15-24 480,000 4.625% 35,800 515,800
8-15-24 24,700 24,700 540,500 1,040,000
2-15-25 505,000 4.750% 24,700 529,700
8-15-25 12,706 12,706 542,406 535,000
2-15-26 535,000 4.750% 12,706 547,706 547,706 0
Interest 3,967,899
Debt Service Schedules: H21
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
C.O. Series 2007
PRINCIPAL - $3,960,000
DATE
ESTIMATED
PRINCIPAL
AMOUNT
ESTIMATED
INTEREST RATE
ESTIMATED
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
ESTIMATED PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 1,150,000 6.250% 93,489 1,243,489
8-15-08 66,672 66,672 1,310,160 2,810,000
2-15-09 90,000 6.250% 66,672 156,672
8-15-09 63,859 63,859 220,531 2,720,000
2-15-10 95,000 6.000% 63,859 158,859
8-15-10 61,009 61,009 219,869 2,625,000
2-15-11 100,000 6.000% 61,009 161,009
8-15-11 58,009 58,009 219,019 2,525,000
2-15-12 105,000 5.500% 58,009 163,009
8-15-12 55,122 55,122 218,131 2,420,000
2-15-13 110,000 5.500% 55,122 165,122
8-15-13 52,097 52,097 217,219 2,310,000
2-15-14 115,000 5.500% 52,097 167,097
8-15-14 48,934 48,934 216,031 2,195,000
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
Interest 1,566,714
General Government Projects: $3,466,000; Parks Projects: $405,000; debt issuance costs: $89,000
Debt Service Schedules: H22
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Utility Revenue Bonds - SERIES 1996
December 1, 1996, $10,110,000
Electric Projects - $3,700,000; Water Projects - $3,200,000;
Wastewater Projects - $500,000; Refunding (URB SERIES 1990, Years 2001 - 2006) - $2,710,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-1-08 360,000 5.05% 9,090 369,090
8-1-08 0 0 369,090 4,260,000 *
Net Interest Cost: 5,702,533$ Moody's:Aaa
S & P's: AAA
Paying Agent: Texas Commerce Bank National Association
Underwriters: Southwest Securities
Rauscher Pierce Refsnes, Inc.
Coastal Securities
Call Provisions: The City reserves the right, at its option, to redeem Bonds having stated maturities on and after February 1, 2008 through and
including February 1, 2017, in whole or in part in principal amounts of $5,000 or any integral multiple thereof, on February 1, 2007, or any date
thereafter, at the par value thereof plus accrued interest to the date of redemption.
*Outstanding principal balance included as part of Utility System Revenue Refunding Bonds, Series 2005A.
Debt Service Schedules: H23
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Utility Revenue Bonds - SERIES 1998
April 1, 1998, $2,700,000
WasteWater Projects
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-1-08 140,000 4.650% 10,419 150,419
8-1-08 7,164 7,164 157,583 1,630,000
2-1-09 145,000 4.750% 7,164 152,164
8-1-09 3,720 3,720 155,884 1,485,000
2-1-10 155,000 4.800% 3,720 158,720
8-1-10 0 0 158,720 1,330,000 *
Net Interest Cost: 530,555$ Moody's: Aaa
S & P's: AAA
Paying Agent: Chase Bank of Texas National Association
Underwriting Group: First Southwest
Paying Agent: The City reserves the right, at its option, to redeem Bonds having stated maturities on and after February 1, 2009, in whole or in
part in principal amounts of $5,000 or any integral multiple thereof, on February 1, 2008, or any date thereafter, at the par value thereof plus
accrued interest to the date of redemption. If less than all the Bonds are to be redeemed, the City may select the maturities of Bonds to be
redeemed. If less than all the Bonds of any maturity are to be redeemed, the Paying Agent/Registrar will determine by lot the Bonds, or portions
thereof, within such maturity to be redeemed.
*Outstanding principal balance included as part of Utility System Revenue Refunding Bonds, Series 2005A.
Debt Service Schedules: H24
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Utility Revenue Bonds - SERIES 2000
April 13, 2000 - $10,500,000
Water Projects - $4,500,000; Wastewater Projects - $6,000,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
5,730,000
2-15-08 525,000 5.00% 74,993 599,993
8-15-08 61,868 61,868 661,860 2,395,000
2-15-09 550,000 5.10% 61,868 611,868
8-15-09 47,843 47,843 659,710 1,845,000
2-15-10 580,000 5.10% 47,843 627,843
8-15-10 33,053 33,053 660,895 1,265,000
2-15-11 615,000 5.20% 33,053 648,053
8-15-11 17,063 17,063 665,115 650,000
2-15-12 650,000 5.25% 17,063 667,063
8-15-12 0 0 667,063 0
Net Interest Cost: 2,147,397$ Moody's: Aaa
S & P's: AAA
Paying Agent: Chase Bank of Texas National Association
Underwriting Group: First Southwest
Call Provisions: The City reserves the right, at its option, to redeem Bonds having stated maturities on and after February 1, 2011, in whole or in part in principal
amounts of $5,000 or any integral multiple thereof, on February 1, 2010, or any date thereafter, at the par value thereof plus accrued interest to the date of
redemption. If less than all of the Bonds are to be redeemed, the City may select the maturities of Bonds to be redeemed. If less than all the Bonds of any maturity
are to be redeemed, the Paying Agent/Registrar will determine by lot the Bonds, or portions thereof, within such maturity to be redeemed.
Debt Service Schedules: H25
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2001
August 1, 2001 - PRINCIPAL $23,500,000
Water Projects $12,400,000, Wastewater Projects $11,100,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-08 925,000 4.50% 461,456 1,386,456
8-15-08 440,644 440,644 1,827,100 18,030,000
2-15-09 975,000 5.00% 440,644 1,415,644
8-15-09 416,269 416,269 1,831,913 17,055,000
2-15-10 1,030,000 5.50% 416,269 1,446,269
8-15-10 387,944 387,944 1,834,213 16,025,000
2-15-11 1,090,000 5.50% 387,944 1,477,944
8-15-11 357,969 357,969 1,835,913 14,935,000
2-15-12 1,150,000 4.40% 357,969 1,507,969
8-15-12 332,669 332,669 1,840,638 13,785,000
2-15-13 1,215,000 4.50% 332,669 1,547,669
8-15-13 305,331 305,331 1,853,000 12,570,000
2-15-14 1,285,000 4.60% 305,331 1,590,331
8-15-14 275,776 275,776 1,866,108 11,285,000
2-15-15 1,360,000 4.70% 275,776 1,635,776
8-15-15 243,816 243,816 1,879,593 9,925,000
2-15-16 1,435,000 4.75% 243,816 1,678,816
8-15-16 209,735 209,735 1,888,551 8,490,000
2-15-17 1,515,000 4.80% 209,735 1,724,735
8-15-17 173,375 173,375 1,898,110 6,975,000
2-15-18 1,600,000 4.875% 173,375 1,773,375
8-15-18 134,375 134,375 1,907,750 5,375,000
2-15-19 1,695,000 5.00% 134,375 1,829,375
8-15-19 92,000 92,000 1,921,375 3,680,000
2-15-20 1,790,000 5.00% 92,000 1,882,000
8-15-20 47,250 47,250 1,929,250 1,890,000
2-15-21 1,890,000 5.00% 47,250 1,937,250 1,937,250 0
Net Interest 13,453,949
Debt Service Schedules: H26
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2002
March 1, 2002 - PRINCIPAL $18,215,000
Electric Projects $4,440,000; Water Projects $6,300,000, Wastewater Projects $10,000,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
18,215,000
2-15-08 685,000 4.00% 388,141 1,073,141
8-15-08 374,441 374,441 1,447,583 14,590,000
2-15-09 725,000 4.13% 374,441 1,099,441
8-15-09 359,488 359,488 1,458,929 13,865,000
2-15-10 765,000 6.00% 359,488 1,124,488
8-15-10 336,538 336,538 1,461,026 13,100,000
2-15-11 805,000 6.00% 336,538 1,141,538
8-15-11 312,388 312,388 1,453,926 12,295,000
2-15-12 850,000 6.00% 312,388 1,162,388
8-15-12 286,888 286,888 1,449,276 11,445,000
2-15-13 895,000 4.60% 286,888 1,181,888
8-15-13 266,303 266,303 1,448,191 10,550,000
2-15-14 940,000 5.00% 266,303 1,206,303
8-15-14 242,803 242,803 1,449,106 9,610,000
2-15-15 995,000 5.00% 242,803 1,237,803
8-15-15 217,928 217,928 1,455,731 8,615,000
2-15-16 1,045,000 5.00% 217,928 1,262,928
8-15-16 191,803 191,803 1,454,731 7,570,000
2-15-17 1,100,000 5.00% 191,803 1,291,803
8-15-17 164,303 164,303 1,456,106 6,470,000
2-15-18 1,160,000 5.00% 164,303 1,324,303
8-15-18 135,303 135,303 1,459,606 5,310,000
2-15-19 1,225,000 5.00% 135,303 1,360,303
8-15-19 104,678 104,678 1,464,981 4,085,000
2-15-20 1,290,000 5.13% 104,678 1,394,678
8-15-20 71,622 71,622 1,466,300 2,795,000
2-15-21 1,360,000 5.13% 71,622 1,431,622
8-15-21 36,772 36,772 1,468,394 1,435,000
2-15-22 1,435,000 5.13% 36,772 1,471,772 1,471,772 0
Total Interest 10,778,273
Debt Service Schedules: H27
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2003 REFUNDING
December 5, 2002 - PRINCIPAL $11,160,000
REFUNDING URB SERIES 1993 YEARS 2004-2013, AND URB SERIES 1994 YEARS 2005-2014
Electric Projects; Water Projects, Wastewater Projects
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-1-08 1,140,000 3.50% 143,153 1,283,153
8-1-08 123,203 123,203 1,406,356 6,150,000
2-1-09 1,120,000 3.75% 123,203 1,243,203
8-1-09 102,203 102,203 1,345,406 5,030,000
2-1-10 1,100,000 4.00% 102,203 1,202,203
8-1-10 80,203 80,203 1,282,406 3,930,000
2-1-11 1,075,000 4.00% 80,203 1,155,203
8-1-11 58,703 58,703 1,213,906 2,855,000
2-1-12 1,055,000 4.00% 58,703 1,113,703
8-1-12 37,603 37,603 1,151,306 1,800,000
2-1-13 1,035,000 4.13% 37,603 1,072,603
8-1-13 16,256 16,256 1,088,859 765,000
2-1-14 765,000 4.25% 16,256 781,256 781,256
Total Interest 2,799,655
Debt Service Schedules: H28
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2003 A
JULY 9, 2003 - PRINCIPAL $4,850,000
Electric Projects $4,850,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,850,000
2-15-08 200,000 2.500% 80,503 280,503
8-15-08 78,003 78,003 358,506 4,080,000
2-15-09 205,000 3.500% 78,003 283,003
8-15-09 74,416 74,416 357,419 3,875,000
2-15-10 210,000 4.000% 74,416 284,416
8-15-10 70,216 70,216 354,631 3,665,000
2-15-11 220,000 4.000% 70,216 290,216
8-15-11 65,816 65,816 356,031 3,445,000
2-15-12 225,000 4.000% 65,816 290,816
8-15-12 61,316 61,316 352,131 3,220,000
2-15-13 235,000 4.000% 61,316 296,316
8-15-13 56,616 56,616 352,931 2,985,000
2-15-14 245,000 3.125% 56,616 301,616
8-15-14 52,788 52,788 354,403 2,740,000
2-15-15 255,000 3.250% 52,788 307,788
8-15-15 48,644 48,644 356,431 2,485,000
2-15-16 265,000 3.500% 48,644 313,644
8-15-16 44,006 44,006 357,650 2,220,000
2-15-17 275,000 3.625% 44,006 319,006
8-15-17 39,022 39,022 358,028 1,945,000
2-15-18 290,000 3.750% 39,022 329,022
8-15-18 33,584 33,584 362,606 1,655,000
2-15-19 300,000 3.875% 33,584 333,584
8-15-19 27,772 27,772 361,356 1,355,000
2-15-20 315,000 4.000% 27,772 342,772
8-15-20 21,472 21,472 364,244 1,040,000
2-15-21 330,000 4.000% 21,472 351,472
8-15-21 14,872 14,872 366,344 710,000
2-15-22 345,000 4.125% 14,872 359,872
8-15-22 7,756 7,756 367,628 365,000
2-15-23 365,000 4.250% 7,756 372,756 372,756 0
Interest: 2,169,066
Debt Service Schedules: H29
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2005
PRINCIPAL - $8,035,000
Electric Projects 3,350,000; Water Projects $4,600,000, Issuance Costs $85,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
8,035,000
2-15-08 255,000 5.50% 173,734 428,734
8-15-08 166,722 166,722 595,456 7,395,000
2-15-09 270,000 5.50% 166,722 436,722
8-15-09 159,297 159,297 596,019 7,125,000
2-15-10 285,000 5.50% 159,297 444,297
8-15-10 151,459 151,459 595,756 6,840,000
2-15-11 300,000 5.50% 151,459 451,459
8-15-11 143,209 143,209 594,669 6,540,000
2-15-12 320,000 5.50% 143,209 463,209
8-15-12 134,409 134,409 597,619 6,220,000
2-15-13 335,000 5.00% 134,409 469,409
8-15-13 126,034 126,034 595,444 5,885,000
2-15-14 355,000 5.00% 126,034 481,034
8-15-14 117,159 117,159 598,194 5,530,000
2-15-15 375,000 4.00% 117,159 492,159
8-15-15 109,659 109,659 601,819 5,155,000
2-15-16 395,000 4.00% 109,659 504,659
8-15-16 101,759 101,759 606,419 4,760,000
2-15-17 420,000 4.00% 101,759 521,759
8-15-17 93,359 93,359 615,119 4,340,000
2-15-18 445,000 4.00% 93,359 538,359
8-15-18 84,459 84,459 622,819 3,895,000
2-15-19 470,000 4.13% 84,459 554,459
8-15-19 74,766 74,766 629,225 3,425,000
2-15-20 495,000 4.13% 74,766 569,766
8-15-20 64,556 64,556 634,322 2,930,000
2-15-21 525,000 4.25% 64,556 589,556
8-15-21 53,400 53,400 642,956 2,405,000
2-15-22 555,000 4.38% 53,400 608,400
8-15-22 41,259 41,259 649,659 1,850,000
2-15-23 585,000 4.38% 41,259 626,259
8-15-23 28,463 28,463 654,722 1,265,000
2-15-24 615,000 4.50% 28,463 643,463
8-15-24 14,625 14,625 658,088 650,000
2-15-25 650,000 4.50% 14,625 664,625 664,625 0
Total Interest: 4,303,414
Debt Service Schedules: H30
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
2-15-08 345,000 3.00% 291,234 636,234
8-15-08 286,059 286,059 922,294 12,555,000
2-15-09 710,000 3.00% 286,059 996,059
8-15-09 275,409 275,409 1,271,469 11,845,000
2-15-10 720,000 3.38% 275,409 995,409
8-15-10 263,259 263,259 1,258,669 11,125,000
2-15-11 885,000 3.50% 263,259 1,148,259
8-15-11 247,772 247,772 1,396,031 10,240,000
2-15-12 905,000 3.63% 247,772 1,152,772
8-15-12 231,369 231,369 1,384,141 9,335,000
2-15-13 1,615,000 5.00% 231,369 1,846,369
8-15-13 190,994 190,994 2,037,363 7,720,000
2-15-14 1,680,000 5.00% 190,994 1,870,994
8-15-14 148,994 148,994 2,019,988 6,040,000
2-15-15 1,755,000 5.25% 148,994 1,903,994
8-15-15 102,925 102,925 2,006,919 4,285,000
2-15-16 1,830,000 5.00% 102,925 1,932,925
8-15-16 57,175 57,175 1,990,100 2,455,000
2-15-17 1,615,000 5.00% 57,175 1,672,175
8-15-17 16,800 16,800 1,688,975 840,000
2-15-18 840,000 4.00% 16,800 856,800
8-15-18 0 0 856,800 0
Total Interest: 5,100,609
Debt Service Schedules: H31
DEBT SERVICE
ESTIMATED 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
2-15-08 505,000 6.375% 402,700 907,700
8-15-08 386,603 386,603 1,294,303 15,975,000
2-15-09 535,000 6.375% 386,603 921,603
8-15-09 369,550 369,550 1,291,153 15,440,000
2-15-10 565,000 6.375% 369,550 934,550
8-15-10 351,541 351,541 1,286,091 14,875,000
2-15-11 595,000 6.375% 351,541 946,541
8-15-11 332,575 332,575 1,279,116 14,280,000
2-15-12 630,000 6.375% 332,575 962,575
8-15-12 312,494 312,494 1,275,069 13,650,000
2-15-13 665,000 5.250% 312,494 977,494
8-15-13 295,038 295,038 1,272,531 12,985,000
2-15-14 705,000 4.375% 295,038 1,000,038
8-15-14 279,616 279,616 1,279,653 12,280,000
2-15-15 745,000 4.375% 279,616 1,024,616
8-15-15 263,319 263,319 1,287,934 11,535,000
2-15-16 785,000 4.375% 263,319 1,048,319
8-15-16 246,147 246,147 1,294,466 10,750,000
2-15-17 830,000 4.375% 246,147 1,076,147
8-15-17 227,991 227,991 1,304,138 9,920,000
2-15-18 875,000 4.500% 227,991 1,102,991
8-15-18 208,303 208,303 1,311,294 9,045,000
2-15-19 925,000 4.500% 208,303 1,133,303
8-15-19 187,491 187,491 1,320,794 8,120,000
2-15-20 975,000 4.500% 187,491 1,162,491
8-15-20 165,553 165,553 1,328,044 7,145,000
2-15-21 1,035,000 4.500% 165,553 1,200,553
8-15-21 142,266 142,266 1,342,819 6,110,000
2-15-22 1,090,000 4.500% 142,266 1,232,266
8-15-22 117,741 117,741 1,350,006 5,020,000
2-15-23 1,155,000 4.625% 117,741 1,272,741
8-15-23 91,031 91,031 1,363,772 3,865,000
2-15-24 1,220,000 4.625% 91,031 1,311,031
8-15-24 62,819 62,819 1,373,850 2,645,000
2-15-25 1,285,000 4.750% 62,819 1,347,819
8-15-25 32,300 32,300 1,380,119 1,360,000
2-15-26 1,360,000 4.750% 32,300 1,392,300 1,392,300 0
Total Interest: 9,437,445
Debt Service Schedules: H32
DEBT SERVICE
ESTIMATED SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2007
PRINCIPAL - $18,665,000 AT 5.25% INTEREST
Water Projects $10,750,000; Electric $2,500,000; WW $5,300,000; issuance costs: $115,000
DATE
ESTIMATED
PRINCIPAL
AMOUNT
ESTIMATED
INTEREST RATE
ESTIMATED
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
ESTIMATED PRINCIPAL
AMOUNT
OUTSTANDING
2-15-08 575,000 5.75% 368,345 943,345
8-15-08 425,483 425,483 1,368,827 18,090,000
2-15-09 570,000 5.75% 425,483 995,483
8-15-09 409,095 409,095 1,404,578 17,520,000
2-15-10 600,000 5.75% 409,095 1,009,095
8-15-10 391,845 391,845 1,400,940 16,920,000
2-15-11 635,000 5.75% 391,845 1,026,845
8-15-11 373,589 373,589 1,400,434 16,285,000
2-15-12 665,000 5.75% 373,589 1,038,589
8-15-12 354,470 354,470 1,393,059 15,620,000
2-15-13 705,000 5.00% 354,470 1,059,470
8-15-13 336,845 336,845 1,396,315 14,915,000
2-15-14 740,000 5.75% 336,845 1,076,845
8-15-14 315,570 315,570 1,392,415 14,175,000
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
Debt Service Schedules: H33
General and Administrative Transfers
The General and Administrative (G&A)
transfers are used to reflect the cost of two types
of activities, reimbursed administration costs and
cost recovery.
The first is to recover the costs of administrative
services to the areas which are using those
services. For example, transfers are used to
reflect the cost of services received from
administrative activities in the General Fund,
such as accounting, purchasing, technology, and
human resources services.
Costs are allocated based on the results of an
annual cost allocation plan done in the early part
of the budget process.
The transfers are also used as a mechanism to
recover the cost of projects that may be budgeted
in an operating fund, but are being funded from
a different source. For example, the Parks
Department budgets for a number of activities
that are funded from the Hotel Tax Fund through
the General and Administrative Transfer.
The following page includes the schedule for the
General and Administrative Transfers for FY08.
Most of the transfers come into the General Fund
from other operating funds receiving General
Fund services.
Approximately $6.9 million is proposed to be
allocated to the General Fund from various other
funds. This includes $833,124 for drainage
operations and maintenance activities from the
Drainage Utility Fund. Also included is
$148,358 for Community Development and
$205,835 for parks related projects funded out of
the Hotel Tax Fund. The G&A transfers also
include $397,928 related to proposed service
level adjustments in the General Fund that are to
be funded in part by sources other than the
General Fund. These SLAs include the
Broadcast Media Specialist, Human Resources
Classification Plan, Microsoft Upgrade, and the
Senior Assistant City Attorney.
Approximately $2.3 million is proposed to be
allocated to the Utility Customer Service Fund
from the five utility funds. Funds are also
transferred from the Water and Wastewater
Funds to the Electric Fund for administrative
services provided by the Electric Fund.
General and Administrative Transfers: I1
11/26/2007 18:16
FY07 FY08 FY08
Approved Base Approved
Budget Budget Budget
To General Fund:
Community Development 734,607$ 145,677$ 148,358$
Economic Development Development - - 50,000
Parks Xtra Education 4,729 4,530 4,619
Hotel Tax 137,515 186,677 186,677
Wolf Pen Creek 264,982 205,835 205,835
Drainage Operations 966,758 817,185 833,124
Electric 453,736 510,138 534,002
Water 314,090 315,533 326,848
Wastewater 334,998 351,833 363,546
Sanitation 396,026 440,598 449,861
BVSWMA 338,761 339,849 347,075
Parking Enterprise 36,847 32,406 33,672
Utility Customer Service 459,528 418,628 423,203
Court Technology Fund 27,529 - -
Court Security Fund 100,711 102,703 106,084
Efficiency Time Payment Fund 6,000 8,200 8,200
Juvenile Case Manager Fund 129,933 84,006 86,766
Insurance Funds
Employee Benefits 60,911 64,562 106,619
Property Casualty 134,931 135,432 139,615
Workers Compensation 134,931 135,432 139,615
Fleet 165,988 163,121 166,840
Print/Mail 35,748 - -
Communications 178,086 210,730 214,291
General Capital Projects
Street Projects 841,248 610,896 805,667
Parks Projects 15,057 18,543 21,420
General Government 215,562 147,729 170,647
Parks Escrow Projects 7,220 18,543 21,420
New Conference Center 4,785 - -
Business Park 25,804 - -
Utility Capital Projects
Electric Projects 51,765 50,000 57,757
Water Projects 215,681 268,225 309,836
Wastewater Projects 98,765 251,415 290,418
Drainage 246,914 283,079 345,290
General Fund Total 7,140,144$ 6,321,505$ 6,897,305$
To Utility Customer Service:
Electric 1,200,018$ 1,209,297$ 1,209,297$
Water 778,253 744,936 744,936
Wastewater 176,734 171,021 171,021
Drainage 25,062 24,125 24,125
Sanitation 176,734 171,021 171,021
Utility Customer Service 2,356,800$ 2,320,400$ 2,320,400$
To Electric Fund:
Water 275,917$ 194,521$ 235,078$
Wastewater 275,917 194,521 235,078
Electric Fund Total 551,834$ 389,042$ 470,156
Total All Funds 10,048,778$ 9,030,947$ 9,687,861$
FY08 Approved General and Administrative Transfer Worksheet
General and Administrative Transfers: I2
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,
Electric Fund, BVSWMA Fund, Economic
Development Fund and Sanitation Fund.
City Council approved a resolution adopting a new
Outside Agency Funding Policy in February 2007.
This policy establishes 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 Convention and
Visitors Bureau, The Research Valley Partnership,
and the Arts Council of Brazos Valley.
Department Budget Agencies are Agencies whose
work directly supports the goals of a City
Department. The Department Budget Agencies and
their associated City Department are: The George
Bush Presidential Library and Museum (Economic
Development) and Keep Brazos Beautiful
(Sanitation).
Agencies that are not eligible for CDBG funding go
through an application process. These applications are
reviewed by the Outside Agency Funding Review
Committee (OAFRC) and the Committee’s
recommendations are presented to Council for
consideration. All funding is ultimately approved by
City Council.
Community Development Block Grant (CDBG)
eligible agencies go through a selection process
through 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
on which agencies should receive funding. A total of
$132,290 is approved for CDBG eligible
organizations listed on the following page.
Outside Agency funding is approved for 5 agency
requests that were reviewed by the OAFRC from the
General Fund in the amount of $192,000. A
comprehensive list of these agencies and their
respective funding amounts is listed on the following
page.
Funding for the Research Valley Partnership (RVP) in
the amount of $440,000 is approved for FY08.
Historically, most of this money is for operations and
maintenance and has been funded from the Electric
Fund with $50,000 for marketing funded by the
Economic Development Fund. The FY08 operations
and maintenance funding will be from the General
Fund and the marketing funds will remain budgeted in
the Economic Development fund. The RVP is an
organization established to promote economic
development in the area and is equally funded by the
Cities of College Station and Bryan, and Brazos
County.
$10,000 is included for agency funding from the
General Fund for the Noon Lions Club. This $10,000
will be provided to the Noon Lions Club for the
purpose of purchasing fireworks for the annual
community 4th of July celebration. The Cities of
Bryan and College Station will fund the agency
equally out of their General Funds.
A one time payment in the amount of $50,000 for the
building capital campaign of the United Way of
Brazos Valley is included in the approved budget.
This grant is a jointly funded collaboration between
the Cities of Bryan and College Station via the Brazos
Valley Solid Waste Management Agency
(BVSWMA) fund.
Outside Agency funding from the Hotel Tax Fund is
approved in the amount of $1,485,000. This includes.
$1,060,000 in approved funding for the Convention
and Visitors Bureau, $100,000 for the George Bush
Presidential Library and Museum, $200,000 for the
Arts Council of Brazos Valley Affiliates, $100,000
for Arts Council operations and maintenance and
$25,000 for the Northgate District Association.
Keep Brazos Beautiful is approved for $60,240 in
funding from the Sanitation Fund. This funding
includes $33,240 for operations and maintenance and
$27,000 for beautification grants and sponsorships.
This funding is justified to come from the Sanitation
Fund because Brazos Beautiful promotes litter
abatement and beautification programs throughout the
Brazos Valley, thus supporting one of the Sanitation
Department’s objectives.
Other funding in the form of Interlocal Agreements
are also included on the following list. The City of
College Station has agreements with the Brazos
Outside Agency Funding: J1
FY06 FY07 FY08
TOTAL TOTAL TOTAL
APPROVED APPROVED APPROVED
GENERAL FUND
RSVP 5,000$ 5,000$ 12,000$
ALZHEIMER'S ASSOCIATION 14,706 20,000 -
BARBARA BUSH PARENT CENTER 14,887 - -
B. VALLEY MUSEUM OF NATURAL HISTORY & SCIENCE - 13,841 -
BUSH PRESIDENTIAL LIBRARY FOUNDATION - 50,000 -
DISPUTE RESOLUTION CENTER 10,000 20,000 -
CARPOOL 20,000 50,000 -
MHMR 25,000 19,813 -
RESEARCH VALLEY PARTNERSHIP 243,287
TAMU HORTICULTURE GARDENS - - 5,000
TEXAS COOPERATIVE WILDLIFE COLLECTION 7,500 - -
TWIN CITY MISSION 35,000 41,601 -
VETERAN'S PARK MEMORIAL 50,000 - -
ARTS COUNCIL OPERATIONS AND MAINTENANCE 240,000 140,000 140,000
CHILDREN'S MUSEUM OF THE BRAZOS VALLEY 30,000 30,000 30,000
NOON LIONS CLUB - 4TH OF JULY - - 10,000
SISTER CITIES 5,000 5,000 5,000
457,093$ 395,255$ 445,287$
HOTEL TAX FUND
ARTS COUNCIL -$ 100,000$ 100,000$
ARTS COUNCIL AFFILIATE FUNDING 200,000 200,000 200,000
CONVENTION AND VISITORS BUREAU (CVB)960,000 1,060,000 1,060,000
CVB WAYFINDING STUDY 19,875 - -
AFRICAN AMERICAN NATIONAL HERITAGE SOCIETY 17,000 - -
BUSH PRESIDENTIAL LIBRARY FOUNDATION 50,000 - 100,000
BV MUSEUM OF NATURAL HISTORY & SCIENCE 12,000 - -
NORTHGATE DISTRICT ASSOCIATION - 12,500 25,000
VETERAN'S PARK MEMORIAL - 50,000 -
1,258,875$ 1,422,500$ 1,485,000$
SANITATION FUND
KEEP BRAZOS BEAUTIFUL 45,000$ 55,000$ 60,240$
45,000$ 55,000$ 60,240$
BVSWMA FUND
NOON LIONS CLUB-4TH OF JULY 20,000$ 20,000$ -$
UNITY PLAZA PUBLIC ART 27,000 - -
UNITED WAY OF BRAZOS VALLEY BUILDING GRANT 50,000
47,000$ 20,000$ 50,000$
ECONOMIC DEVELOPMENT FUND
RESEARCH VALLEY PARTNERSHIP 50,000$ 550,000$ 50,000$
50,000$ 550,000$ 50,000$
COMMUNITY DEVELOPMENT
BIG BROTHERS BIG SISTERS OF CENTRAL TEXAS -$ -$ 15,500$
BRAZOS FOOD BANK - 23,224 -
BRAZOS VALLEY REHABILITATION CENTER 3,381 - 25,000
BRAZOS MATERNAL & CHILD HEALTH CLINIC 29,546 - 28,000
BVCAA 13,434 20,000 -
CITY OF COLLEGE STATION DEPARTMENT PROGRAMS 46,093 40,792 -
HEALTH FOR ALL 27,300 25,000 -
HOSPICE OF BRAZOS VALLEY - 37,075 -
RAPE CRISIS CENTER 8,549 - 15,000
SCOTTY'S HOUSE 18,215 - 21,907
TCM - THE BRIDGE 21,330 25,829 26,883
VOICES FOR CHILDREN 24,123 - -
191,971$ 171,920$ 132,290$
INTERLOCAL AGREEMENTS
BRAZOS ANIMAL SHELTER 65,334$ 65,334$ 65,334$
BRAZOS COUNTY APPRAISAL DISTRICT 151,929 185,217 216,641 *
BRAZOS CO. HEALTH DISTRICT 10,000 10,000 211,255
227,263$ 260,551$ 493,230$
TOTAL AGENCY FUNDING 2,520,489$ 3,118,513$ 2,716,047$
* estimate from BCAD
OUTSIDE AGENCY FUNDING
CITY OF COLLEGE STATION
Outside Agency Funding: J2
GLOSSARY
A
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.
B
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.
BVSWMA: Brazos Valley Solid Waste Management
Agency. BVSWMA was formed under a joint solid
waste management agreement between the cities of
College Station and Bryan to cooperatively operate a
joint landfill facility for the proper disposal of solid
waste for the two cities and outside customers.
C
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.
Cash Basis: Method of accounting and budgeting
that recognizes revenues when received and
expenditures when paid.
Certificate of Obligation (C.O.): Long-term debt
that is authorized by the City Council and does not
require prior voter approval.
Certified Annual Financial Report (CAFR): The
published results of the City’s annual audit.
Charter of Accounts: A chart detailing the system
of general ledger accounts.
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.
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 Outlay: A disbursement of money which
results in the acquisition or addition to fixed assets.
Competitive bidding process: The process
following Until August 31, 2007, state law requiring
that for purchases of $15,000 or more, a city must
advertise, solicit, and publicly open sealed bids from
prospective vendors. After a review period, the
Council then awards the bid to the successful bidder.
Effective September 1, 2007, the statutory limit
increased to $50,000.
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.
Department: Separate branch of operation in the
organization structure.
Division: Unit of a department.
E
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.
Glossary: K1
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: 12 month budget period, generally
extending from October 1st through the following
September 30th.
Fixed Assets: Asset of a long-term nature which are
intended to continue to be held or used, such as land,
building, improvements other than buildings,
machinery, and equipment.
FTE: Full Time Equivalent. A position that is
equivalent to a full-time 40 hour work week. This is
the method by which temporary/seasonal and part-
time workers are accounted for.
Fund: An independent fiscal and accounting entity
with a self-balancing set of accounts recording cash
and/or other resources together with all related
liabilities, obligations, reserves, and equities which
are segregated for the purpose of carrying on specific
activities or attaining certain objectives.
Fund Balance (Equity): The excess of fund assets
over liabilities. Accumulated balances are the result
of continual excess of revenues over
expenditures/expenses. A negative fund balance is a
deficit balance.
G
GAAP: See Generally Accepted Accounting
Principles.
General and Administrative Costs: Costs
associated with the administration of City services.
General Fund: The City fund used to account for all
financial resource 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 Bonds: Bonds for whose
payment the full faith and credit of the City has been
pledged.
GFOA: Government Finance Officers Association of
the United States and Canada.
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.
I
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.
Glossary: K2
Long-Term Debt: Obligation of the City with a
remaining maturity term of more that one (1) year.
M
Mission Statement: Purpose of the organization;
why the organization exists and whom it benefits.
Modified Accrual Basis: The basis of accounting in
which revenues are recognized when they become
measurable and available to finance expenditures of
the current period. Expenditures are recognized when
the goods or services are received.
N
Net 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.
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 Utility Funds.
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.
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.
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 fund in which one fund is responsible for
the initial receipt and the other fund is responsible for
the actual disbursement.
User-Based Fee/Charge: A monetary fee or charge
placed upon the user of services of the City.
U
Utility Funds: The funds used to account for the
operations of the City's electric, water, sanitary
sewer, and solid waste disposal activities.
Undesignated Fund Balance: The portion of the
fund balance that is unencumbered from any
obligation of the City.
Utility Revenue Bond: Debt issued by the City and
approved by the Council for which payment is
secured by pledged utility revenue.
Glossary: K3
W
Working Capital: Current Assets – Current
Liabilities = Working Capital.
Glossary: K4
HEART OF THE RESEARCH VALLEY