HomeMy WebLinkAboutFY 2010-2011 -- Approved Annual BudgetCity of College Station, Texas
Approved Budget for Fiscal Year 2011
October 1, 2010 to September 30, 2011
Principal City Officials, October 2010
Elected Officials
Mayor ....................................................................................................................................................................... Nancy Berry
Mayor Pro Tem .................................................................................................................................................. John Crompton
City Council Place 2 ..................................................................................................................................................... Jess Fields
City Council Place 3 ........................................................................................................................................... Dennis Maloney
City Council Place 4 ........................................................................................................................................... Katy‐Marie Lyles
City Council Place 5 .............................................................................................................................................. Jana McMillan
City Council Place 6 ................................................................................................................................................ Dave Ruesink
City Administration
City Manager .......................................................................................................................................................... Glenn Brown
Assistant City Manager .......................................................................................................................................... Kathy Merrill
Assistant City Manager .......................................................................................................................................... David Neeley
Chief Financial Officer .............................................................................................................................................. Jeff Kersten
Director of Water Services Department ............................................................................................................. David Coleman
Director of Electric Utility ...................................................................................................................................... David Massey
Chief of Police ........................................................................................................................................................ Jeffrey Capps
Fire Chief ............................................................................................................................................................. Robert B. Alley
Director of Public Works ..................................................................................................................................... Charles Gilman
Director of Capital Projects ................................................................................................................................. Charles Gilman
Interim Director of Parks and Recreation ............................................................................................................. David Schmitz
Director of Planning and Development Services ................................................................................................. Bob Cowell, Jr.
Director of Information Technology .......................................................................................................................... Ben Roper
Director of Public Communications .............................................................................................................................. Jay Socol
Director of Human Resources .................................................................................................................................. Alison Pond
Director of Economic and Community Development .............................................................................................. David Gwin
Interim City Attorney .......................................................................................................................................... Carla Robinson
City Secretary .................................................................................................................................................. Sherry Mashburn
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, 2009.
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.
Information as of July, 2010
Source: http://www.cstx.gov/index.aspx?page=2011
Community Profile
City of College Station –
Home of Texas A&M University
Global Crossroads in the Heart of Texas
Nothing defines a city better than its
people. In College Station you will find
some of the friendliest and most patriotic
people in the nation. It is home to Texas
A&M University, one of the largest research
institutions and public universities in the
nation. It has also developed many military
leaders over the years who have lead our
nation in times of war. It is a Big XII
Conference school, which makes college
sports such as football, baseball, and
basketball and many others highlights of the
community.
College Station is the largest city in the
metropolitan area, with a population of almost
94,000 in 2010. Due to the international
influence of Texas A&M, there is a healthy
diversity of race, culture and nationality to
College Station that reflects much of the
vibrancy, tradition and spirit that make it a
special place.
College Station is in the "heart" of central Texas. Only 100
miles from Houston and Austin and 160 miles from Dallas and
San Antonio, College Station is within three hours driving time
of most major cities. A network of well-maintained highways
and a nearby regional airport serviced by major airlines
facilitates quick transportation between College Station and
the rest of the country.
Information as of July, 2010
Source: http://www.cstx.gov/index.aspx?page=2011
Quality Resources for Quality Living
Education is a major focus of the College Station community. College Station Independent School
District has received many state and national awards. In 2008-2009 it was honored with 7 National
Merit Finalists, 7 National Merit Semi-Finalists, 7 National Hispanic Recognition Program Finalists, a
National team winner of Software Engineering Competition and 8 High School A Capella Choir National
Champions.
The George Bush Presidential Library and
Museum is one of the region's most popular
tourist attractions with approximately 700,000
visitors annually. Former President George H.
W. Bush and Barbara are often seen on campus
or around town as they make College Station
their second home.
College Station is also one of the
safest and most family-friendly places to live in
all of Texas. The city consistently maintains
one of the lowest crime rates in the state,
giving peace of mind and a sense of security to
residents and business owners.
The Wisdom of Simple Pleasures
Nature is an integral part of life in College
Station, with over 1300 acres of beautifully
maintained public parks and sports facilities
enhancing the city. Recreational activities are
plentiful, with numerous golf courses, lush
nature trails, challenging bike paths and sports
leagues of every kind, including national, state
and local tournaments.
A Bright Business Future
College Station...where business meets knowledge. Business and technology companies are maximizing
their relationships with Texas A&M University, home to the nation's largest engineering school and
some of the smartest students in the United States. Companies are taking advantage of this asset,
finding energetic, quality employees among annual college graduates, and the city's economic future is
as bright as the sky over Texas.
George Bush Presidential Library and Museum on the campus of
Texas A&M University
Wolf Pen Creek Park & Amphitheater
Information as of July, 2010
Source: http://www.cstx.gov/index.aspx?page=2011
Brief College Station History
The City of College Station is a young municipality, with its
beginnings in the founding of Texas A&M College. Texas' first
state institution of higher education, the College was
inaugurated in 1876.
Because of the school's isolation, school administrators
provided facilities for those who were associated with the
college. The campus became the focal point of community
development. The area was designated "College Station,
Texas" by the Postal Service in 1877. The name was derived
from the train station located to the west of the campus.
Growth of both the community and college influenced
residents' desire to create a municipal government. The City of
College Station was incorporated in 1938. The incorporation
was a result of a petition, by 23 men representing on and off
campus interests, to the Board of Directors of Texas A&M College. The Board of Directors had no
objection to the annexation, and suggested that a belt around the campus be included in the proposed
city.
Citizens voted 217 to 39 on October 19, 1938
to incorporate the City of College Station.
The first City Council meeting was held on
February 25, 1939 in the Administration
Building on the A&M campus.
The Council became interested in adopting
a governmental structure similar to the
council-manager form of government. At the
time of incorporation, state law did not
allow a general law city to hire a city
manager. As a result, College Station
employed a business manager until 1943
when state law was changed to permit general
law cities to make use of the council-manager form of government. College Station became the first
general law city in the State of Texas to employ a city manager. In 1952, once College Station's
population exceeded 5,000, College Station voters approved a home rule charter that provided for the
council-manager form of government.
The first College Station City Council, 1938-1939
TABLE OF CONTENTS
Coversheet - Statement Required by Texas House Bill 3195 ........................................................ i
Transmittal Letter .......................................................................................................................... iii
Executive Summary
Executive Summary ................................................................................................................1
Budget Overview ..................................................................................................................15
Fiscal Year Comparison Summary .......................................................................................33
Graph of Net Budget .............................................................................................................34
Departmental Operations & Maintenance – All Funds.........................................................35
Combined Summary of Revenues and Expenditures............................................................36
Analysis of Tax Rate .............................................................................................................38
Analysis of Property Valuations ...........................................................................................39
City Organization Chart ........................................................................................................40
Strategic Planning and Budget Process.................................................................................42
Governmental Funds
General Fund .......................................................................................................................43
Police Department .....................................................................................................48
Fire Department ........................................................................................................59
Public Works .............................................................................................................67
Capital Projects Department .....................................................................................76
Parks and Recreation.................................................................................................79
Library.......................................................................................................................89
Planning and Development Services ........................................................................92
Information Technology .........................................................................................102
Fiscal Services ........................................................................................................105
General Government ...............................................................................................113
Debt Service Fund...............................................................................................................121
TABLE OF CONTENTS
Economic Development Fund.............................................................................................128
Parks Xtra Education Fund .................................................................................................130
Recreation Fund ..................................................................................................................132
Efficiency Time Payment Fund ..........................................................................................135
Memorial Cemetery Fund ...................................................................................................136
Governmental Capital Improvement Projects .....................................................................137
Street Fund ..............................................................................................................144
Parks and Recreation Projects Fund .......................................................................148
Facilities & Technology Fund ................................................................................150
Business Park Fund .................................................................................................152
Drainage Fund .........................................................................................................154
Convention Center Fund .........................................................................................156
Estimated Operations and Maintenance Costs ........................................................158
Enterprise Funds
Combined Utility Funds ......................................................................................................159
Electric Utility .....................................................................................................................161
Water Services Department ................................................................................................164
Water .....................................................................................................................165
Wastewater ..............................................................................................................169
Sanitation ............................................................................................................................173
Northgate Parking Enterprise Fund ....................................................................................178
Utility Capital Improvement Projects .................................................................................183
Electric ....................................................................................................................186
Water .......................................................................................................................188
Wastewater ..............................................................................................................192
TABLE OF CONTENTS
Estimated Operations and Maintenance Costs ........................................................196
Special Revenue Services
Hotel Tax Fund ...................................................................................................................197
Community Development Fund ..........................................................................................199
American Recovery & Reinvestment Act (ARRA) Fund...................................................204
Traffic Safety Fund .............................................................................................................206
Wolf Pen Creek TIF ............................................................................................................208
Municipal Court Fee Funds ................................................................................................209
Court Technology Fee Fund ...................................................................................210
Court Security Fee Fund .........................................................................................211
Juvenile Case Manager Fee Fund ...........................................................................213
Police Seizure Fund ............................................................................................................215
Memorial Cemetery Endowment Fund ...............................................................................216
Cemetery Perpetual Care Fund ...........................................................................................217
Special Revenue Capital Improvement Projects .................................................................218
Parkland Dedication ................................................................................................220
Estimated Operations and Maintenance Costs ........................................................222
Internal Service Funds
Insurance Funds ..................................................................................................................223
Property Casualty Fund...........................................................................................224
Employee Benefits Fund .........................................................................................226
Workers Compensation Fund .................................................................................228
Unemployment Compensation Fund ......................................................................230
Equipment Replacement Fund ............................................................................................231
Utility Customer Service.....................................................................................................235
TABLE OF CONTENTS
Fleet Maintenance Fund ......................................................................................................239
Brazos Valley Solid Waste Management Agency Fund ............................................................243
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
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 $677,901, or 2.9%, and of that amount
$677,901 is tax revenue to be raised from new property
added to the tax roll this year.
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P.O. BOX 9960
1101 TEXAS AVENUE
COLLEGE STATION, TEXAS 77842
www.cstx.gov
October 1, 2010
Honorable Mayor and City Council:
The focus of this budget document is to present a balanced budget that addresses core services provided by the City of
College Station during a downturn in the economy. To accomplish this, reductions were made in several departments within
the City to provide a balanced budget as required by the City Charter and State Law. It also has been a goal to minimize, as
much as possible, the impact of these reductions on the services provided to the citizens of the City of College Station.
This budget provides additional Police and Fire resources to address the services provided for public safety. Earlier this
summer, the city council reaffirmed their goals, including the following: Financially Sustainable City Providing Response to
Core Services and Infrastructure. This budget is designed to help meet that goal.
I am pleased to present the City of College Station Approved Fiscal Year (FY) 2010-2011 Annual Budget totaling
$233,465,937 for all funds. Of this amount, $208,232,911 is approved for the operations and maintenance budget, and
$25,233,026 is approved for capital projects.
This budget results in a 10 percent decrease from the FY10 approved budget. This reduction is primarily due to a lower level
of capital budget appropriation, as well as many cost cutting recommendations made by various department heads. These
reductions were made in the operating portion of the budget to address lower revenue estimates.
Economic Conditions Impact Budget Preparation
The economy over the last couple of years has suffered at all levels, including locally. As a result, key revenue streams such
as sales tax are lower than projected - even with estimates that had been revised downward. Sales tax revenues are projected
to be below the original FY10 budget estimate by approximately $600,000. For FY11, sales tax revenues are projected to be
flat compared to FY10. Also, property values are growing at a lower rate than previous years. Property tax values are only
up 1.2% over last year. The effects of these economic conditions have had a significant impact on the budget preparation this
year. While there are recent signs of improvement in the economy, much will depend on the impact of budget reduc tions that
will be made by the State of Texas. With Texas A&M University and several other state agencies in our community, the
local economic recovery may be slower than hoped.
It will be necessary to continue to closely monitor economic conditions, and if sales tax and other revenues do not
perform as forecasted, then additional budget and service reductions will have to be considered.
Budget Reductions
During the past two fiscal years, it has been necessary to reduce the budget due to revenues not coming in as anticipated. In
FY09, the General Fund budget was reduced by a total of $954,175. The FY10 budget was reduced by a total of $3,393,098,
and of this amount, $2,193,338 was reduced from the General Fund. The FY11 budget reductions total $1,029,253. Over the
last three years, a total of $5,376,526 has been removed from the City of College Station operations and maintenance budget.
The following chart illustrates the budget reductions that have been made.
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Summary of Budget Reductions
The budget reductions in the approved budget include the elimination of 15 vacant positions in the city organization. The
city put a hiring freeze in place on July 1, 2010, in order to allow the maximum amount of flexibility in considering budget
reductions as positions became vacant. Six of these position reductions will come from a proposal to outsource some of the
park mowing and street right-of-way mowing functions that are currently performed by city staff. It is anticipated that
outsourcing this mowing function will result in savings of at least $50,000 to the city. Staff is hopeful this savings will be
higher.
The following is a list of the 15 vacant positions that are removed from the FY11 Approved Budget:
3 Grounds Worker Positions (outsource) Parks and Recreation
1 Forestry Horticulture Worker Parks and Recreation
3 Light Equipment Operators (outsource) Streets and Drainage
1 E Government Coordinator Information Technology
1 Assistant City Attorney Legal
1 Code Enforcement Officer Planning and Development Services
1 Payment Compliance Representative Fiscal Services - Accounting
1 Police Sergeant Police Department
0.5 Part-Time Economic Development Analyst Economic and Community Development
0.5 Part-Time Bailiff Fiscal Services - Municipal Court
1 Customer Service Representative Fiscal Services - Utility Customer Service
1 Assistant Emergency Management Coordinator Fire Department
These reductions, netted with the outsourcing of the mowing functions, will result in an ongoing savings to the city of
$512,114.
In addition to these positions, the following 4 positions will be held vacant for some or all of next Fiscal Year:
1 Staff Accountant (Vacant 8 months) Fiscal Services - Accounting
1 Parking Officer Police Department
1 Grounds Worker Parks and Recreation
1 Assistant Director Planning and Development Services
Holding these positions vacant for some or all of FY11 will result in savings next year of $229,802.
It is important to point out that eliminating and holding vacant these positions will have an impact on services that can be
provided by the City of College Station. However, these reductions are necessa ry to address the current budget conditions.
Other Reductions
The following are some of the key reductions included in the approved budget:
Travel and training reductions of 35% from the FY10 Approved Budget, or $346,208
Overtime reductions of 10%, or $162,417
General Other Total
Fund Funds Reductions
FY 09 (954,175)$ -$ (954,175)$
FY 10 (2,193,338) (1,199,760) (3,393,098)
FY 11 (1,039,275) 10,022 (1,029,253)
(4,186,788)$ (1,189,738)$ (5,376,526)$
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City paid long term disability benefit elimination $55,212
Reducing swimming pool days of operations
No longer subsidize Concessions $57,334
Reduce funding to Outside Agencies $63,000
Reducing Teen Center hours of operations
Reduce equipment replacement set-aside in various departments
Reduce funds spent on food for meetings and events
Reduce advertising
Eliminate funds for federal lobbyist services
Continue the reduced level of funding for Wolf Pen Creek Starlight Music Series from 6 concerts to 3 concerts in
2011
Reduce funding and progra mming for Christmas in the Park
Reduce funds for building maintenance
Reduce various supply budgets
Reduce technology maintenance and services
Reduce professional services
Other budget reductions were made possible because of proactive steps to reduce costs. These include:
Proposal to contract out certain mowing services in Parks and Recreation, and Streets and Drainage. This proposal
will result in the elimination of 6 vacant positions in the Parks and Recreation and Public Works Departments.
Reducing software maintenance costs through renegotiation of agreements.
It will be critical to monitor revenues and expenditures closely during the new fiscal year to ensur e the budget remains in
balance; however there will be some service impacts. Another goal has been to not eliminate filled positions. All of the
position elimination recommendations involve vacant positions. The reductions do make it difficult to maintain the levels of
service currently being provided, and will result in changes in how services are provided and the level of services that are
provided.
Pay Plan Proposals
Pay increases did not occur in FY10, with the exception of the first phase of the Step Pay P lan in the Police Department. The
FY11 budget includes $1,118,756 for minimal performance pay increases effective January, 2011. This represents an average
2.5% increase in pay along with related benefits. These pay increases are only possible due to the other reductions that
have been made in the approved budget. The performance pay plan proposal for next year will be weighted to provide
greater pay increase opportunities to those at the lower end of the pay scale, and smaller increases for those at the higher ends
of the pay scale. There will be no pay increases for the Management Team - which is made up of the City Manager’s Office
executive staff and department directors. These minimal increases were approved in an effort to help the employees offset
increases in health care costs. Also included is funding for a group of positions whose classification in the pay structure
should be adjusted based on a study completed early last year. Implementing recommendations from the classification study
should help keep the city pay structure competitive.
The approved budget also includes funding for the second phase of a step pay plan for the College Station Police Department.
The first phase was implemented in FY10. It is anticipated that continuing the implementation of the step pay plan will allow
the Police Department to be more competitive in recruiting and retaining officers.
Retirement and Health Insurance
The approved budget also includes cost increases related to benefits, including retirement and health insurance. These are
both very important components of the benefits package for the City of Coll ege Station, and help keep the city competitive in
recruiting, attracting and retaining top quality employees.
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An additional $244,077 is included in the approved budget to address increases in retirement costs. The increased costs are
due to changes made by Texas Municipal Retirement System (TMRS) to ensure that the future retirement benefits can be
paid as promised. There will be additional retirement cost increases in each of the next five years.
Health insurance costs are also projected to continue to increase in FY11. The city is proposing making changes to the health
plan. These changes include increasing employee premiums, deductibles and copayments for the current PPO plan. Also, a
new option will be provided for employees to participate in a high-deductible plan with a Health Savings Account (HSA).
Insurance costs will be increasing to the employee and the city. It is important to maintain a viable and affordable health
insurance benefit for city employees. An additional $903,890 is included in the approved budget for health insurance costs.
Capital Projects
The approved Capital Improvements Budget for FY11 totals $25,233,026 for all funds that include capital projects. This
budget amount does not, however, reflect all projected capital expenditures for FY11. 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 FY11 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 previous ly appropriated are included as new
appropriations in the FY11 budget. The total projected to be spent on capital projects including both new appropriations as
well as existing appropriations is approximately $49 million.
The approved budget also reflects delaying some capital projects in order to avoid having to take on additional operations and
maintenance costs.
Increased Service Levels
Public Safety - Police Department
The approved budget includes additional funds in the amount of $202,889 for the Police Department as part of the
implementation of improvements to the Police Department. This proposal is for the addition of 4 positions in the Police
Department. The additional positions are Detention Officers (2), Evidence Technician (1), and Forensic Technician (1).
These additions are in line with the recommendations made by the police chief to the City Council earlier this year regarding
staffing needs. The recommendations also reflect the recommendations made b y the outside consultant in fall 2008. The
approved hiring of the additional civilian employees, will allow sworn personnel to return to the field.
Public Safety - Fire Department – Fire Station #6 Operations and Maintenance
The approved Fire Department budget includes $619,898 for the addition of 9 positions for the initial staffing of the new Fire
Station #6. Fire Station #6 was approved in the 2008 bond authorization. The project has been under design, and is
scheduled to come back to council to approve a construction contract later this summer. Additional resources will be
necessary for a new ambulance and a new engine company to provide the necessary fire service for the growing northern part
of the City. The 9 positions requested for FY11 will be for the staffing of the ambulance. In FY12, an additional 9 positions
will be requested for the Engine Company for Fire Station #6. This request is in line wit h the presentation made by the fire
chief regarding future staffing level needs in the Fire Department.
Transportation - Public Works – Street Overlays
Funds in the amount of $250,000 are being approved in the Public Works budget for thoroughfare street overlay projects.
Street overlay projects approved for FY11 with these funds include W. Luther, and George Bush East. It is important to be
able to continue to put funds aside for street rehabilitation projects. $200,000 of these funds comes from one-time dollars
available in the General Fund above the 15% Fund Balance policy, and $50,000 will come from the Economic and
Development Fund.
The following are some of the other additions in the approved budget:
$35,000 for the special election that will be held in November to fill the vacant city council seat
$215,000 for the aerial mapping update
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$26,400 for Intersection Warrant Studies and Improvements identified in t he Central College Station Plan recently
identified by the Planning and Development Services Department
$9,650 for the Near East Side Neighborhood Plan
$60,000 for City Hall security upgrades
$25,000 for basic in-house Supervisor and Manager Training
$100,000 to continue efforts to replace irrigation controller systems in parks and city facilities
$200,000 for related expenditures to help the Parks and Recreation Department attract more National & R egional
Athletic Tournaments.
A full listing of the budget additions can be found in Appendix B .
Tax Rate
The total certified value of property in the City of College Station for 2010 is $5,455,432,461. This is an increase over la st
year of 1.2%. This increase was due to new construction – adding an increase in value of $166,738,705 to the tax rolls.
Existing property values fell approximately 2% in 2010.
Based on these final property values, received from the Brazos County Appraisal District, the effective tax rate of 44.7543
cents was adopted by City Council on September 13, 2010. The effective tax rate is the rate that will raise the same revenues
on the same properties this year as last year.
The FY11 budget was prepared using the effective tax rate of 44.7543 cents. This is a net increase of 0.8143 cents over the
current tax rate of 43.94 cents. The tax rate is comprised of two components: the Debt Service component and the General
Fund component. The Debt Service portion of the tax rate was reduced by 0.9239 cents and the General Fund portion of the
tax rate was increased by 1.7382 cents in order to pay for the additional Police and Fire Department resources. This results in
the net increase in the tax rate of 0.8143 cents.
The following chart shows the two components of the tax rate, and the impact of the increase in the tax rate for FY11 as
compared to the FY10 tax rate .
FY10 FY11
Debt Service 22.9433 (0.9239) 22.0194
General Fund 20.9967 1.7382 22.7349
43.9400 0.8143 44.7543
Each cent on the tax rate will generate approximately $508,000 in additional property tax revenue.
FY11 Utilities
Electric Fund
The budget includes a 6% increase in electric utility rates. The increase was previously forecast to be 9%. This rate increase
is needed to fund the anticipated increases in purchased power costs that have been phased in over the last several years. The
anticipated increases in purchased power costs are included in the FY11 Electric Utility budget.
Water Fund
The budget includes a 2% increase in water utility rates. This rate increase is needed to fund the projected operating, debt
service and capital costs for the water utility system. Also included in this budget is a 10% increase in commercial irrigation
rates to encourage conservation in commercial use.
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Wastewater Fund
The budget includes a 3% increase in wastewater utility rates. This rate increase is needed to fund the projected operating
debt service, and capital costs for the wastewater utility system.
The FY11 budget does NOT include any rate increases for the Sanitation or Drainage Utilities.
Conclusion
This budget was a difficult budget to prepare because of the challenges we are facing with lower revenues, yet continued
demands for increases in levels of service. This budget does not meet all of the needs that have been identified in the
organization, but does address the basic services that the city provides. It also begins to examine different ways of providing
services, such as outsourcing certain activities.
In closing, I would like to thank all of the staff who worked hard to put this budget together. I especially want to thank Jeff
Kersten, Chief Financial Officer, and his budget team that have put many hours into the preparation of this budget document.
Sincerely,
Glenn Brown
City Manager
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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 2010-2011 Approved Budget for the City of College Station
follows. The 2011 fiscal year begins October 1, 2010 and ends September 30, 2011. 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 Fiscal Year 2010-2011 Approved Net Budget.
Budget Format
The budget is presented in three sections: the Budget Summary, Fund Sections, and Appendices.
Budget Summary Section
The Budget Summary section provides a general overview of the approved budget and identifies key changes from
the prior year. This section includes the Transmittal Letter and Executive Summary.
FY11 Approved Net Budget Summary
Fund Type Approved Net Budget
Governmental Funds $69,617,000
Enterprise Funds 132,718,852
Special Revenue Funds 5,887,059
Permanent Funds 10,000
Subtotal O&M $208,232,911
6,075,000
Capital Projects 19,158,026
Total Approved Net Budget $233,465,937
Fund Balance/Working Cap Transfer to CIP
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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 are specific measures that illustrate how well levels of service are being met.
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 (FY09) actual revenues and expenditures, revised FY10 budget revenues and expenditures, FY10 year-
end estimates, FY11 base departmental requests, and the total FY11 approved budget.
Appendices
The final section of the budget is the Appendix, 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.
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) centers. Routine budget controls are exercised within activity centers at the category
level (groupings of accounting objects into the categories: salaries and benefits, supplies, maintenance, purchased
services, and capital outlay). On an annual basis, fiscal control is at the department level in the General Fund and at
the fund level for other funds.
Also included in the budget is a summary of the approved Capital Improvement Projects Budget for FY11. This
includes the General Government Capital Projects, Utility Capital Projects and Special Revenue Capital Projects.
Budgetary Management
The strategic planning and budget processes are integrated to ensure that policy direction is implemented through
the budget cycle. The development of the budget begins early in the calendar year with Budget staff preparing salary
and benefit information based on Council 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 FY10 budget prior to developing target budgets for FY11. Part of the analysis
involved identifying and removal of all “one-time” expenditures (expenditures for capital, special studies and other
like items) included in the current budget. Only one-time items not anticipated to be completed in FY10 are included
in the FY11 base budget. The target budgets also reflected the necessary budget reductions needed to generate a
balanced budget. The departments had some flexibility to determine where those budget reductions would occur.
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 adjusted for inflationary factors.
The base budgets, also called target budgets, that are prepared by departments are usually designed to provide the
resources needed to maintain current service levels. This year, the target budgets were reduced to reflect budget
reductions needed to ensure a balanced budget. While it is recognized that these reductions will have an impact on
2
the services provided by the City of College Station, the intent in developing these budgets was to minimize this
impact as much as possible.
Service Level Adjustments (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. For FY11, due to limited available resources, minimal SLAs were prepared and submitted.
The SLA list was reviewed with department directors and very few approved SLAs are included in the budget. The
Approved SLA list is included in Appendix B.
Economic conditions made budget preparation challenging. In order to meet lower than anticipated revenues in
FY10 and FY11, expenditures were reduced in FY09, FY10, and FY11. The City will continue to monitor revenues
and expenditures closely during the FY11 to ensure the budget remains in balance.
Financial Fund 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 are prepared using the current financial resources measurement focus and the modified
accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental
fund financial statement reporting. Revenues are recognized as soon as they are both measurable and available.
Revenues are considered to be available when they are collectible within the current period. The City considers
revenues to be available if they are collected within 30 days of the end of the fiscal year. Expenditures are
recognized when the related fund liability is incurred, with the exception of several items. The full listing of these
items can be found in the Financial Policies beginning on Appendix page F-1.
Major Governmental Funds
The General Fund is the City’s primary operating fund. 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.
Non‐Major (General) Governmental Funds
Non-major governmental funds include the Economic Development Fund, Parks Xtra Education Fund, Recreation
Fund, Efficiency Time Payment Fee Fund, Memorial Cemetery Fund, and Convention Center Fund.
For financial statement reporting purposes, the funds listed above are reported as a part of the Governmental Funds.
They are combined into the Governmental Funds 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,
3
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 Streets Capital Projects Fund, Parks and
Recreation 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. They 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.
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, American
Recovery Reinvestment Act Fund (ARRA), Traffic Safety Fund, Wolf Pen Creek Tax Increment Financing District
Fund, Court Technology Fee Fund, Court Security Fee Fund, Juvenile Case Manager Fee Fund, Police Seizure
Fund, and Parkland Dedication 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.
Enterprise Funds
Enterprise funds account for the acquisition, operation and maintenance of government facilities and services that
are self-supported by user fees. The budgets for these funds are also prepared using the modified accrual basis of
accounting and the current financial resources measurement focus. The budget measures the net change in working
capital (current assets less current liabilities). Enterprise Fund financial statements are prepared using the economic
resources measurement focus and the accrual basis of accounting, where revenues are recorded when earned.
Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Thus, a
measurement focus adjustment is necessary to arrive at Actual Working Capital because the enterprise funds’
working capital results from using the economic resources measurement focus and the accrual basis of accounting
for financial statement purposes. The City’s enterprise funds are listed below.
Major Enterprise Funds
The Electric Fund accounts for the activities necessary to provide electric services to the residents of the City. These
activities include administration, distribution system operations and maintenance, transmission system operations
and maintenance, capital improvements, financing, and related debt service. Billing and collection services are
accounted for separately as an internal service fund.
The Water Fund accounts for the activities necessary to provide water services to the residents of the City. These
activities include administrative services, water production and distribution system operations and maintenance,
capital improvements, financing, and related debt service. Billing and collection services are accounted for as an
internal service fund.
The Wastewater Fund accounts for the activities necessary to provide sewer collection and treatment services to the
residents of the City. These activities include administrative services, wastewater system operations and
maintenance, capital improvements, financing, and related debt service. Billing and collection services are
accounted for as an internal service fund.
Non‐Major Enterprise Funds
The City’s Sanitation Fund, Parking Enterprise Fund, and the College Station portion of the Brazos Valley Solid
Waste Management Agency (BVSWMA) Fund are non-major enterprise funds. Additionally, the City has several
4
impact fee funds that are not budgeted. These include the Harley Davidson Area, Service Area 92-01, Spring Creek
Area, Alum Creek Area, and Steeplechase Area Funds.
Internal Service Funds
Internal service funds account for services and/or commodities furnished by a designated program to other programs
within the City. Funds include the Self-Insurance Funds (Property Casualty, Employee Benefits, Workers
Compensation, and Unemployment), Equipment Replacement Fund, Utility Customer Service Fund, and the Fleet
Maintenance Fund. The funds are considered non-major and are budgeted on the modified accrual basis of
accounting.
Permanent Funds
Permanent funds are used to report resources that are restricted to the extent that only earnings, not principal, may be
used for purposes that support City programs. The City’s Cemetery Endowment Fund and Cemetery Perpetual Care
Fund are the only permanent funds and are considered non-major. The funds are prepared using the modified
accrual basis of accounting.
All Funds
Governmental Funds
Capital Projects Funds
Streets, Traffic, Sidewalks,
and Trails
Parks & Recreation Projects
Facilities & Technology
Business Park
Drainage
Water Fund
(Major Fund)
Wastewater Fund
(Major Fund)
Sanitation Fund
Parking Enterprise Fund
BVSWMA Fund
Capital Projects Funds
Electric
Water
Wastewater
Electric Fund
(Major Fund)
Enterprise Funds
Cemetery Endowment Fund
Cemetery Perpetual Care Fund
Hotel Tax Fund
Community Development Fund
ARRA of 2009 Fund
Traffic Safety Fund
Wolf Pen Creek TIF Fund
Court Technology Fee Fund
Court Security Fee Fund
J uvenile Case Manager Fee Fund
Police Seizure Fund
Parkland Dedication Fund
City of College Station Fund Structure
As of October, 2010
General Fund
(Major Fund)
Debt Service Fund
(Major Fund)
Economic Development Fund
Parks Xtra Education Fund
Recreation Fund
Efficiency Time Payment Fee Fund
Memorial Cemetery Fund
Convention Center Fund
Permanent Funds
Special Revenue Funds
Internal Service Funds
5
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. During the budget preparation process these policies are reviewed with Council.
Strategic Plan 2010‐2015
In College Station, we continually strive for excellence. We conduct daily business as a City aiming to provide our
citizens with the best quality of life possible. The City Council and City staff work hard to ensure that we are
moving in a direction that is best for the overall character and betterment of our community based on the voices and
opinions of those living in College Station. A highly qualified workforce, an extremely engaged citizenry and a set
of focused goals are the cornerstones of what make this a successful community.
This is a one-of-a-kind community with a unique set of service demands from our citizens. As such, we demand a
higher degree of innovation, technology and overall performance from our employees and staff. We have some of
the most motivated and highly productive employees in their respective fields and they focus on forward thinking
policies that retain the integrity and standard of service to which our citizens have become accustomed.
The Strategic Plan is a collaboration of the City Council and the numerous City departments working together to
create a cohesive forward direction for College Station in the upcoming years. Updates were made to the plan as a
result of the City Council’s annual strategic planning retreat. The following is an outline for the goals and practices
we have set to achieve in the near future so that each citizen may enjoy a greater quality of life than ever before.
Mission Statement
ON BEHALF OF THE CITIZENS OF COLLEGE STATION, HOME OF TEXAS A&M UNIVERSITY, WE WILL CONTINUE TO
PROMOTE AND ADVANCE THE COMMUNITY'S QUALITY OF LIFE.
Community Vision
College Station, the proud home of Texas A&M University and the heart of the Brazos Valley, will be a vibrant,
progressive, knowledge-based community which promotes the highest quality of life by…
• ensuring safe, tranquil, clean, and healthy neighborhoods with enduring character;
• increasing and maintaining the mobility of College Station citizens through a well planned and constructed
inter-modal transportation system;
• expecting sensitive development and management of the built and natural environment;
• supporting well planned, quality and sustainable growth;
• valuing and protecting our cultural and historical community resources;
• developing and maintaining quality cost-effective community facilities, infrastructure and services which
ensure our city is cohesive and well connected; and
• pro-actively creating and maintaining economic and educational opportunities for all citizens
College Station will remain among the friendliest and most responsive of communities and a demonstrated partner
in maintaining and enhancing all that is good and celebrated in the Brazos Valley. It will forever be a place where
Texans and the world come to learn.
City of College Station Core Values
To promote:
• The health, safety, and general well being of the community
• Excellence in customer service
• Fiscal responsibility
• Involvement and participation of the citizenry
• Collaboration and cooperation
• Regionalism: be active member of the Brazos Valley community and beyond
• Activities that promote municipal empowerment
6
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, 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 five goals with supporting action agendas.
The Strategic Plan focuses organizational resources and identifies those intentional actions to be undertaken by city
government to achieve the desired outcomes.
I. Financially Sustainable City Providing Response to Core Services and Infrastructure
1. Spending taxpayer money efficiently
2. Those who benefit from services should pay
3. Transparent taxation
4. Services must pay for themselves
5. Develop revenue streams independent of the General Fund
6. Return on investment policy revision
7. Ensure taxable entities locate on city land
8. Evaluate public safety needs
9. Protect sales tax revenue
10. Hotel/Motel tax utilization for eligible projects
II. Neighborhood Integrity
1. Preserving and restoring older neighborhoods
2. Resolution to parking in residential areas
3. Definition of public nuisance in residential areas for code enforcement
4. R-1 zoning classification for investment properties
5. Neighborhood services
6. Rental inspections
7. Town/Gown relationship
III. Diverse Growing Economy
1. Promote knowledge-based businesses
2. Define roles of RVP and Economic Development staff
3. Expand and retain existing businesses
4. Promote business-friendly attitude
5. Senior-friendly
6. CS Economic Development Corporation
7. Reduce the cost of doing business provided it doesn’t increase costs for taxpayers
8. Next-generation business park
9. Recognizing prudence of government intervention in the marketplace
10. Increase tourism, working with University
11. Utilize RVP and existing partnerships
12. Housing affordability
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IV. Improving Multi Modal Transportation (not in priority order)
1. Rough proportionality for multi-modal paths in requirements for development
2. Cooperating with A&M and the District to develop true mass transit system
3. Hike/bike plan education
4. Sidewalk fund
5. Actively encourage high speed rail/T-Bone alignment
6. Funding stream for new road construction
V. Green Sustainable City (not in priority order)
1. Continue education to citizens and within city
2. Partner with businesses for promotion of environmental programs
3. Continue seeking revenue streams to fund initiatives
4. Recycling program evaluation
5. Traffic signal coordination in the budget
6. Green Building Advisory Committee
7. Re-establish Green Advisory Committee
8. Marketing and rebranding of Wind Watts
9. Rock Prairie Landfill transition to park/funding opportunities
10. Focus on natural areas/greenways vs. recreational parks
11. Incentives for renewable energy
College Station Growth Trends
The following sections highlight some of the key factors used in the preparation of the FY11 budget. These include
a summary of the City’s key economic indicators and the financial forecast.
Economic Indicators
The past year has been a difficult one for the local economy. The effects of these economic conditions have had a
significant impact on budget preparation this year. As a result of this, key revenue streams such as sales tax are
lower than projected, even with estimates that had been revised downward. While there are some hopeful signs of
improvement in the economy, much will depend on the local impact of budget reductions that will be made by the
State of Texas next year as the State also grapples with reduced revenues.
Growth and revenue streams have flattened and in some cases declined. Historically, this growth has provided 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. Economic conditions will continue to be closely monitored this next year, and if sales tax
and other revenues do not perform as forecasted certain proposals in the budget will be delayed, or will not occur.
Property tax values are growing at a lower rate than in past years. Property tax values are only up 1.2% this year,
which is a significant decrease over last year.
The 1990 Census reported the population of College Station to be 52,456. The 2000 Census reported the population
to be 67,890. In 2006 the population Census count was 74,125. The current estimated population, provided by
Planning & Development Services, through June 2010, is 93,991. This is a 38% increase in population since 2000,
and a 79% increase since 1990. The population is projected to grow by approximately two percent per year over the
next five years.
8
The above graph shows population growth in College Station over the last several years and projects an average 2% growth from 2010 - 2014.
1. Building Permits and Development: In 2009, the value of building permits issued was approximately $147
million. The new property value added to the ad valorem tax base in 2010 was approximately $167 million.
Both single family residential and commercial building permit activity has increased so far this year over last
year. From January through September 2010, 46 new commercial construction permits were issued. Through
September 2010 total permits for new construction issued are up 18% from the same period in 2009.
From January through September 2010, the City issued permits with a value of approximately $224.2 million.
Of this amount, $157.4 million in commercial construction was permitted and $66.8 million in residential
construction was permitted. Much of this permitted value will likely turn into new taxable assessed value in the
next 1-2 years.
2. Unemployment Rate: The most recent statistics available from the Texas Work Force Commission show an
unemployment rate of 5.9%.
3. Ad Valorem Valuations: Beginning in 1995, total taxable assessment rose from approximately $1.5 billion to
over $5.3 billion in 2009. The certified values for 2010 are $5,455,432,461. This represents an increase of
$64,050,381 or 1.2% over 2009. All of this increase is due to new value being added to the tax rolls. A total of
20,000
40,000
60,000
80,000
100,000
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 *2010 *2011 *2012 *2013 *2014
College Station Population
102 108 138 101 127 126 161 156
81 67 75
44 38
49 115 31 57
75
159
66
157
50
0
50
100
150
200
250
300
350
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
YTD
2011
ESTMillionsValue of New Development
Residential Commercial
The above chart gives an overview of development over the last 10 years as well as the forecasted values for 2011.
9
$166,738,705 in new value was added to the tax rolls in 2010. Existing property values decreased by
$102,688,324 in 2010. Increases in ad valorem value this year are directly related to new construction in the
City that happened in 2009. Current residential and commercial projects underway are anticipated to add to the
ad valorem tax base in 2011. These include the newly completed projects such as Lowe’s, HEB, and the Wal
Mart expansion. As taxable ad valorem value increases, particularly through growth, it provides additional
resources for both capital projects, and operating and maintenance costs of providing services for both the
General Fund and the Debt Service Fund. This increase provides additional revenues needed to meet increasing
service demands associated with growth in the City. The ad valorem tax rate approved for FY11 totals 44.7543
cents per $100 valuation. The approved tax rate is equal to the effective tax rate which is the tax rate needed to
generate the same revenues on the same properties this year as last year. Because existing property values fell in
2010, this results in a 0.8143 cent increase over the FY10 tax rate.
4. Sales Tax Revenues: Sales tax is the largest single revenue source for the General Fund, accounting for
approximately 35% of General Fund revenues. College Station saw sales tax numbers decline in FY09 and
FY10. FY10 estimated year end sales tax revenues are projected to be below the original budget estimate by
approximately $600,000. In FY11, sales tax revenues are projected to be flat compared to FY10. In the 3 years
prior to FY09, sales tax revenues grew by at least 7.5% each year. This slowdown in sales tax revenue has had a
significant impact on the General Fund.
5. Total Utility Revenues: Utility revenues continue to increase from year to year. Changes in revenues have been
affected by increased purchased power costs, rate changes, and weather conditions.
As described above, the relatively flat growth in some revenues and the decrease in others made it difficult to
balance expenditures for the FY11 approved budget. In order to maintain most current service levels, staff identified
certain budget reductions to offset the decline in revenues. In FY09, the General Fund budget was reduced by a total
of $954,175. The FY10 budget was reduced by a total of $3,393,098, and of this amount, $2,193,338 was reduced
from the General Fund. The FY11 approved budget includes budget reductions of $1,029,253 to ensure that a
balanced budget can be presented. Over the last 3 years, a total of $5,376,526 has been removed from the City of
College Station budget, which included the elimination of 15 vacant positions.
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
$13.5 $13.8 $15.0 $15.4
$16.7 $18.0
$19.8 $19.8 $19.1 $19.1
$19.6 $20.2
0.0
2.0
4.0
6.0
8.0
10.0
12.0
14.0
16.0
18.0
20.0
22.0
24.0
FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 est FY11 est FY12 est FY13 estMillions of $Sales Tax Revenue
This chart shows sales tax revenues received by the City of College Station.
10
months. An overview of the financial forecast was reviewed with Council as part of the budget review process, and
Council will continue to be updated throughout FY11.
It will be critical to monitor revenues and expenditures closely in FY11 to ensure any further slowdown in revenues
can be proactively addressed. If revenues remain flat or decline, it will be necessary to consider further budget
reductions. In addition, alternatives on how services are delivered, as well as how some of these additional needs are
funded in the future, are being reviewed. Efforts continue to examine new and different revenue streams.
Property Tax Rate
The approved tax rate of 44.7543 cents per $100 of valuation allows the City to fund growing demands for service.
The approved tax rate provides for a diversified revenue stream for the City of College Station, which continues to
have one of the lowest tax rates among surveyed Texas cities.
$0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90
Sugar Land ‐0.30000
Conroe ‐0.42000
College Station ‐0.44754
Flower Mound ‐0.44970
Euless ‐0.47000
Cedar Park ‐0.49350
Odessa ‐0.52275
Missouri City ‐0.52840
San Marcos ‐0.53020
Galveston ‐0.55400
Allen ‐0.55500
Mission ‐0.55660
Temple ‐0.56460
North Richland Hills ‐0.57000
League City ‐0.61600
Bryan ‐0.63640
Victoria ‐0.65000
Pearland ‐0.66510
Pharr ‐0.68000
Rowlett ‐0.74717
Baytown ‐0.78703
FY2011 Ad Valorem Tax Rate Comparison of Texas Cities with a
Population 50,000 ‐100,000
O&M Rate Debt Rate
College Station continues to have one of the lowest tax rates among surveyed Texas cities with a population of 50,000 to 100,000.
11
Utility Rates
The approved budget includes a 6% increase in Electric rates to pay for increased power supply costs, operating and
nonoperating costs, and costs to expand the Electric Utility infrastructure. A 2% increase in the Water rates is also
approved, as well as a 3% increase in the Wastewater rates. No rate increases are included for the Drainage and
Sanitation Funds.
Positions in the FY11 Budget
As a service providing organization, salaries and benefits account for the largest percentage of City operating
expenses. College Station is similar to other cities in this respect. Human resources are also one of the primary assets
of the City. When the cost of purchased power is excluded, personnel expenditures account for approximately 65%
of total City operating and maintenance expenditures. The FY11 approved budget, including SLAs, funds 939 full
time equivalent positions.
FY11 budget reductions include the elimination of 15 vacant positions in the City organization. A hiring freeze has
been in effect since July 2010. This allowed for the maximum amount of flexibility in considering budget reductions
as positions became vacant. Six of the position reductions will come from a proposal to outsource some of the
mowing functions that are currently performed by City staff. It is anticipated that outsourcing this mowing function
will result in savings of at least $50,000 to the City. These position reductions, netted with the outsourcing costs,
will result in an ongoing savings to the City of $512,114. In addition to the eliminated positions, 4 positions will be
held vacant for some or all of FY11. Holding these positions vacant will result in savings of $229,802 in FY11.
It is important to point out that eliminating and holding vacant these positions will have an impact on services that
can be provided by the City of College Station. However, these reductions are necessary to address the current
budget conditions.
In order to continue the Police Strategic plan and start the staffing of Fire Station #6, the approved budget does
include 13 additional staff to meet those needs. In addition, during FY10, the Police Departments Full Time
Equivalent (FTE) positions were increased by 4 as a part of the FY10 component of the Police Strategic Plan.
The City budgets for temporary/seasonal employees by calculating the number of hours worked and approximating
the number of FTE positions. The approved budget includes approximately 65.5 FTE temporary/seasonal positions.
The Parks and Recreation Department makes extensive use of these funds for seasonal programs and other
departments also utilize these resources.
The above chart shows the change in the number of positions over the last 10 years.
804.75 804.5 804.75 832.75 867.25 886.75 904 935 937 939
2002 2003 2004 2005 2006 2007 2008 2009 2010
Revised
2011
Approved
Full Time Equivalent Positions
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Approved Pay Changes
With the exception of the first phase of the Step Pay Plan in the Police Department, pay increases did not occur in
FY10. The FY11 approved budget includes $1,118,756 in performance based pay increases. This represents an
average 2.5% increase in pay and related benefits. Also included is funding for minimal classification changes to the
pay structure that are based on the results of a classification study. These changes should help keep the city pay
structure competitive. These pay increases will go into effect beginning January 2011. These approved pay
increases are only possible due to the other reductions that have been made in the approved budget.
The FY11 performance pay plan will provide greater pay increase opportunities to those at the lower end of the pay
scale, and smaller increases for those at the higher ends of the pay scale. There will be no increases for the
Management Team - which is made up of the City Manager’s Office executive staff and department directors. This
will allow larger possible pay increases to be available to those at the lower end of the pay scale.
The approved budget also includes funding for the second phase of a step plan in the College Station Police
Department. The first phase was implemented in FY10. It is anticipated that continuing the implementation of the
step pay plan will allow the Police Department to be more competitive in recruiting and retaining officers.
Capital Improvement Projects
The approved Capital Improvements Budget for FY11 totals $25,233,026 for all funds that include capital projects.
This budget amount does not, however, reflect all projected capital expenditures for FY11. 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 FY11 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 FY11 budget. The total projected to be spent on capital
projects including both new appropriations as well as existing appropriations is approximately $47 million.
In FY11 it is anticipated that capital project expenditures for both general government and utility capital projects
will be significant. Infrastructure rehabilitation and improvement projects are scheduled in FY11. Other projects
underway include a number of street projects from the 2003 and 2008 bond authorizations, such as street
rehabilitation and extension projects, facility, park and fire station projects.
There are a number of Water and Wastewater capital projects that will incur expense in FY11. These projects are
discussed in greater detail later in the budget overview and in the capital projects section of this document.
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Net Budget Expenditure Comparison
The following table shows the approved net operating and maintenance expenditures for FY11. Expenditures are
budgeted to be $233,465,937, a 10.03% decrease from the FY10 original budget. Transfers from the fund balance
for capital projects in FY11 are budgeted to be $6,075,000, and the net approved capital budget is $19,158,026. The
latter two items will provide a total of $25,233,026 of new budget appropriation for capital projects.
Fund Approved FY10
Budget
Approved FY11
Budget
Percent
Change
General Fund 54,023,038 54,617,067 1.10%
Combined Utilities 114,778,903 122,498,153 6.73%
Sanitation 6,776,443 7,014,768 3.52%
BVSWMA 5,598,996 1,457,339 -73.97%
Drainage 1,233,654 1,270,182 2.96%
General Debt Service 12,222,459 12,581,958 2.94%
Hotel Tax 4,456,982 2,200,335 -50.63%
Parking Fund 1,618,638 1,748,592 8.03%
Parks Xtra Education 112,507 114,769 2.01%
Recreation Fund - 407,335 N/A
Police Seizure 20,796 20,847 0.25%
Wolf Pen Creek TIF - - N/A
Municipal Court Funds 336,160 310,426 -7.66%
Business Park Fund 250,000 250,000 0.00%
Community Development 2,873,865 3,558,960 23.84%
Traffic Safety Fund 1,889,328 60,000 -96.82%
Internal Services Fund - 44,416 N/A
Cemetery Perpetual Care - - N/A
Memorial Cemetery
Endowment Fund 75,000 10,000 -86.67%
Memorial Cemetery Fund - 2,764 N/A
ARRA Fund 22,436 65,000 189.71%
Total O&M Expenditures 206,289,205 208,232,911 0.94%
Combined Utilities 9,700,000 6,075,000 -37.37%
Community Development - - N/A
Hotel Tax Fund - - N/A
Fund Balance/Working
Xfers to CIP 9,700,000 6,075,000 -37.37%
General Gov’t CIP 18,945,296 9,752,561 -48.52%
Utilities CIP 17,058,497 4,699,639 -72.45%
BVSWMA CIP 2,495,132 - -100.00%
Community Dev. CIP - 561,500 N/A
Special Revenue CIP 1,611,138 1,111,013 -31.04%
Wolf Pen TIF CIP 3,400,000 3,033,313 -10.78%
Total Capital Expenditures 43,510,063 19,158,026 -55.97%
TOTAL $ 259,499,268 $ 233,465,937 -10.03%
14
Budget Overview
The text below focuses on the various City departments and functions provided by each department. The majority
of the departmental budgets below reflect recurring reductions amounting to $1.029 million in the FY11 budget.
Governmental Funds
Police Department $14,626,374
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
and emergency medical dispatch support for police, fire
and EMS; 5) short term jail/detention facilities that
reduce the processing time of arrests; and 6) a recruiting
and training division that serves as a support and training
function for the Department.
The Police Department has identified a variety of needs
including increased staffing and equipment. The Police
Department’s Strategic Plan will allow for an increase
in the level of service provided and response to
community need. The Strategic Plan includes an
amount of $202,889 for a Civilian Forensic Technician, Evidence Technician, and 2 Public Safety Officers. The
approved hiring of the additional civilian employees will allow sworn personnel to return to the field. The approved
budget also includes funding for the second phase of a step plan in the College Station Police Department. The first
phase was implemented earlier this year. It is anticipated that continuing the implementation of the step pay plan
will allow the Police Department to be more competitive in recruiting and retaining officers.
In order to address the current budget conditions, the FY11 base budget for the Police Department includes the
removal of a sergeant position, and leaves a Parking Enforcement Officer vacant. Also, the Police Department has
reduced the FY11 budget for travel and training, supplies and printing for FY11.
Fire Department $11,899,890
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; and 4) hazardous material
response.
There is one approved service level adjustment in the Fire
Department totaling $619,898 which will set aside
funding for the operations and maintenance costs for Fire
Station Six. This will provide ongoing funding for nine
(9) additional firefighters and related supplies. For
additional budget savings, the firefighters will be hired
The above graph illustrates incidents responded to by the
Fire Department over the last several years.
The above graph illustrates 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.
0
20,000
40,000
60,000
80,000
100,000
2006 2007 2008 2009 2010 Est.
Calls for Service
0
1,000
2,000
3,000
4,000
5,000
6,000
2005 2006 2007 2008 2009 2010Number of IncidentsIncidents Dispatched
EMS FIRE
15
after the first quarter of the fiscal year. The purchase of the fire engine and ambulance to operate this station will be
purchased using certificates of obligation and proceeds from the sale of Fire Station Three.
Public Works Department $6,821,413
The Public Works Department maintains streets, drainage, and the City’s traffic control system. It is also responsible
for refuse collection as well as fleet and facilities maintenance. The Engineering division, which is responsible for
development engineering review and construction inspection, has been moved out of the Public Works department
and into the Planning & Development Services department beginning in FY11. For FY11, the Public Works
Department made two permanent budget reductions related to its services, reducing the Traffic Signal division’s
maintenance account by $12,000 and reducing funds available for special projects in Facility Maintenance’s
building maintenance account by $80,000. Other reductions for travel, training, overtime, and equipment
replacement contributions are also included in the FY11 approved budget. Additionally, 3 vacant Street
Maintenance Division positions have been eliminated in the FY11 budget as part of a proposal to contract out street
right of way mowing. This proposal is projected to save at least $25,000 over current costs. One-time SLA funding
increases of $297,380 are included in the FY11 approved budget for various projects used to meet departmental and
City Council strategic objectives. Included in this amount is $10,000 for a site visit by American Public Works
Association (APWA) evaluators to assess the City’s Public Works operations as part of the department’s APWA
accreditation process.
The Traffic Engineering Division conducts and reviews traffic engineering studies & plans and evaluates on-street
parking throughout the City. Additionally, the Traffic Engineering Division engages in public education, special
programs, and project management of related capital projects.
The Facilities Maintenance Division provides support services to City departments through the maintenance of
City facilities. This entails all City buildings including heating, ventilation and cooling systems. Additionally,
Facilities Maintenance performs minor building construction and remodeling activities. The Division also utilizes
facility repair funds to ensure facilities and equipment are repaired and replaced in a timely manner. SLA funding
of $50,000 is included in the Facilities Maintenance budget to fund 50% of the construction of a new wash rack for
City vehicles & equipment. The remaining 50% for this project is to be funded by the Fleet Maintenance Fund.
The Streets Maintenance Division of the Public Works Department strives to ensure that the street system within
the City of College Station is properly maintained. This is done through a number of programs, including a street
rehabilitation program that addresses street repair before more expensive reconstruction measures are needed. The
Streets Division coordinates with Engineering and the Capital Projects Department to plan and develop major street
projects.
The Streets Division also provides routine pothole patching and other maintenance services. The Streets Division
measures the effectiveness of this service by determining whether 95% of the streets in the City have a grade of 85
or better using the Pavement Management System. The Streets FY11 Approved budget includes one service level
adjustment in the amount of $200,000 to fund the maintenance and repair of City streets through asphalt
rejuvenation and overlays. Street overlay projects approved for next fiscal year with these funds include W. Luther,
and George Bush East. Additionally, City Council elected to add $50,000 to the asphalt rejuvenation and overlay
projects for FY11. These funds will be transferred from the Economic Development Fund.
Drainage issues impact health and public safety, as well as transportation and mobility. Service levels for the
Drainage Maintenance Division provide a drainage maintenance program that keeps the storm water carrying
capacity of the system adequate in College Station, primarily through creek cleaning and ensuring that right of way
is adequately mowed. The Drainage Fund covers expenditures in the General Fund pertaining to Drainage
operations.
The Traffic Signs & Markings and Traffic Signals Divisions in College Station service and maintain integral
traffic flow control mechanisms throughout the City. The system is critical to City operations, most notably during
peak traffic times such as the very busy Texas A&M football season. These divisions are also responsible for
maintaining and repairing traffic signals and school warning devices in order to provide safe and efficient movement
of vehicles and pedestrians. The FY11 approved budget includes $26,400 in SLA funding for the Traffic Signs &
16
Markings division related to intersection warrant studies and improvements as part of Planning & Development
Service’s Central College Station Neighborhood Plan.
Capital Projects Department $911,632
The Capital Projects Department (CPD) is responsible for the administration of the City’s capital improvement plan.
This includes the building of projects approved with bond elections such as streets, fire stations, libraries, and others.
Some of the capital projects for public utilities such as Electric, Water, Wastewater, and Drainage are also handled
in this department. As part of overall budget reductions in FY10 and FY11, the Capital Projects department has
submitted budget reductions for travel and training, as well as other miscellaneous operating expenses.
Parks and Recreation Department $8,349,027
The Parks and Recreation Department is responsible for College Station park facilities and recreational programs.
Among the services provided are athletics, recreation and instruction programs for youth and adults, heritage
programs, reservation and meeting facilities and cemetery maintenance and operations. Also provided are programs
and special events at the Wolf Pen Creek Amphitheater and other park locations throughout the City. The Parks and
Recreation Department operates a number of special facilities including three City-owned swimming pools and the
CSISD Natatorium.
The Conference Center is operated to provide meeting space for various groups and organizations. The Lincoln
Center is a community/recreation center that provides positive programming and serves as a satellite center for
social services. The department’s Xtra Education Program provides citizens of all ages the opportunity to enhance
their quality of life through various continuing education programs that are offered at various sites throughout the
City.
The Parks and Recreation Department budget includes two approved service level adjustments in the amount of
$114,000. The first SLA is a plan for making technology improvements to the current system-wide water use and
irrigation operations related to the grounds that are under its responsibility to assist in meeting the City's water
conservation efforts. This portion of the plan has a total project cost of $310,000 with requested funding of
$100,000 in the first two years and $110,000 in the third year of this three-year project. The sites to be included are
municipal, athletic, and park facilities. The second SLA is for $14,000, which will allow the Parks and Recreation
Department to purchase replacement lights for the FY12 Christmas in the Park program.
During the FY11 budget process, with direction from council, a Recreation Fund was established. Within this fund
are activities such as sports programs, instruction programs, and concessions operations. Each activity’s budget was
identified and transferred from the General Fund into the Recreation Fund. Total transfer of funds was $935,459.
This includes $560,059 for Sports Programs, $30,945 for Instruction Programs $230,455 for Senior/Teen Centers,
and $114,000 for Concessions Operations. This represents the first phase of identifying the costs associated with
recreation programs and operations.
In order to address the current budget conditions, the FY11 base budget for the Parks and Recreation Department
included the elimination of four vacant positions. The reduction of three of the four vacant positions in the Parks
and Recreation Department is an effort to fund the outsourcing of some of the mowing functions that are currently
being performed by City staff. It is anticipated that outsourcing this function will result in savings of at least
$25,000. This outsourcing will not include the mowing of athletic fields used for tournament play. For FY11 the
base budget also includes holding open one vacant/unfunded grounds worker position in the Parks Operations
Division. Other FY11 reductions include temporary/seasonal funding for the Starlight Music Series, travel, training,
supplies, and printing.
17
The above graphs illustrate the fluctuations in attendance at pool facilities and the Conference Center.
The Parks and Recreation Department (PARD) Administration Division serves as the primary point of contact
for its customers and provides administrative support to the rest of the department. This division also provides
coordination, design and administration of some of the parks and recreation capital improvement projects, graphics
support, marketing development, emergency shelter operations and website administration.
The PARD Recreation Division oversees Athletics, Senior Services, Special Events, Wolf Pen Creek Amphitheater
and Concessions Operations. The Kids Klub after school care program, operated in collaboration with the College
Station Independent School District (CSISD), is also within this division.
The PARD Special Facilities Division is responsible for the operations of the Lincoln Center, the Conference
Center, the EXIT Teen Center, Heritage Programs, the Larry J. Ringer Library and all City pool facilities.
The PARD Operations Division maintains park facilities. An essential operation of this division is maintenance
associated with operating the athletic facilities and other community and neighborhood parks located throughout the
City.
The PARD Urban Landscapes Division, through its horticultural, arboricultural and landscape maintenance
efforts, ensures that City property is maintained in an aesthetically pleasing, yet still safe and sustainable, manner.
Selected streetscape areas, the City Cemetery and the new Memorial Cemetery are also included in the property
maintained by this division. The division also provides support for special events, programs and other City
activities.
Larry J. Ringer Library $1,049,801
The Larry J. Ringer Library facility is overseen by the City’s
Parks and Recreation Department. This facility is operated in
collaboration with City of Bryan, which provides staffing for
the College Station facility. The graph to the right illustrates
the circulation of the College Station Library over the last
several years.
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2005 2006 2007 2008 2009 2010 est
Pool Attendance
0
20,000
40,000
60,000
80,000
100,000
2006 2007 2008 2009 2010 est
Conference Center Attendance
0
100,000
200,000
300,000
400,000
500,000
2005 2006 2007 2008 2009 2010est
Library Circulation
18
Planning and Development Services Department $3,513,042
The Planning and Development Services Department provides oversight for development planning within the City
of College Station. Planning and Development Services also reinforces compliance with zoning, subdivision, and
drainage regulations as well as other City ordinances. This department works with citizens and other City
departments to ensure City development in a manner consistent with policies established by Council.
Neighborhood Services joined the department in FY10 and has allowed for increased interaction of neighborhoods,
property owners, tenant associations, TAMU, and others in the community. Civil Engineering, previously in the
Public Works Department, moved to Planning and Development in FY11. This increased the full-time equivalents in
the department by nine.
Code Enforcement merged with Planning and Development in FY09. Code Enforcement is the central force behind
community enhancement in the City. As part of a city-wide initiative to reduce ongoing expenditures, one full-time
Code Enforcement Officer position was permanently reduced from the budget. Code Enforcement will reconfigure
from five response zones to four. Complaint follow-up inspections may need to be extended from a 24-hour to a 48-
hour turn around.
The FY11 budget includes one SLA in the amount of $9,650 for the implementation of the Near East Side
Neighborhood Plan. This SLA will fund additional administrative costs associated with the development of the
Eastgate Neighborhood Plan such as postage and advertising, office supplies, and printing. It also includes funding
for professional services for technical work on renderings and graphics that cannot be done by City Staff.
Information Technology Department $3,946,682
Information Technology implements and maintains the technology and computer based information systems used by
all City Departments. The Information Technology department includes IT Administration, Management
Information Services (MIS), Geographic Information Services (GIS), E-Government, Mail, and Communication
Services.
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 website, interactive web service provision, and the City’s Intranet. Communications
provides connectivity within the city for cable and fiber.
Funding in the amount of $118,578 is included in the approved budget for the Brazos Valley Wide Area
Communications System (BVWACS) which provides a wide area communications system that promotes radio
system interoperability for public safety and emergency management operations.
Reductions in computer replacement, travel, training, salaries, and overtime are included in the FY11 Approved
budget. The approved budget includes the permanent reduction of one full time position, the E-Government
Coordinator.
The FY11 approved General Fund budget includes funding for an updated aerial map. The last aerial map of College
Station was conducted in 2005. City departments including Planning and Development Services, Economic
Development, Geographic Information Services, and Fire use components of this data. In addition, the development
community benefits and uses this mapping resource. This project will be managed by the IT department and funded
by the General Fund ($150,000) and by the Drainage Fund ($65,000).
Fiscal Services Department $3,113,654
The Fiscal Services Department provides Fiscal Administration/Treasury, Accounting, Purchasing, and Budgeting
services to the City. This department also oversees the operations of Municipal Court and Utility Customer Service.
Fiscal Services Administration/Treasury 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 while providing the
19
City with administration for cases filed for enforcement of Class C misdemeanors. The Office of Budget and
Strategic Planning prepares, monitors, and reviews the annual budget. The budget office also coordinates the City’s
strategic planning process, which is closely tied to the City’s budget.
In order to address the current budget conditions, the FY11 approved budget for the Fiscal Services department
includes removing a vacant Payment Compliance Representative position and holding open a Staff Accountant
position. Other reductions in Fiscal Services were made to overtime, travel and training, supplies, and
temporary/seasonal employee funding. Additionally, Fiscal Services shifted $27,500 in credit card fees budget to
the Court Technology Fee Fund for related municipal court credit card expenses in FY11.
General Government Department $4,264,204
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 approved budget for this division in FY11 is $49,374. Reductions in travel, training, memberships, and
food were submitted for savings, this is a net 34.08% decrease from the FY10 revised budget. The travel/training
budget was reduced by 70%.
The City Secretary Division is responsible for elections, records management, City Council support and other
activities. The FY11 approved budget is $403,778. This includes a one-time $35,000 service level adjustment to
cover additional costs associated with a special election held November 2, 2010 to fill a vacant Council seat and
consideration of a transportation user fee.
The Internal Auditor Division conducts independent financial and performance audits to provide the Council and
the Mayor with objective information to assist in determining whether governmental operations are adequately
controlled and to assure that a high degree of public accountability is maintained. The Internal Audit approved FY11
budget is $118,725.
The City Manager Division is responsible for the day to day operations of the City, making recommendations to
the City Council, and providing short and long-term direction to the organization. The FY11 City Manager’s
approved budget is $842,146. The approved budget includes keeping an intern position vacant through FY11 saving
approximately $10,000. Reductions in travel/training and goodwill are also a part of the approved budget.
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 $987,321 which
includes the permanent reduction of one vacant full-time Assistant City Attorney position.
The Economic Development Division is responsible for coordinating economic development activities in College
Station. The Economic Development FY11 approved operating budget is $556,913. Due to budget reductions, one
part-time Economic Development Specialist position was eliminated from the FY11 budget.
The Public Communications Division provides for the dissemination of City information through various media
outlets. The total FY11 approved budget is $694,887. This amount includes designated Educational and
Governmental (EG) franchise dollars in the amount of $30,000. These funds can only be used to purchase, replace,
or help produce the College Station educational television channel.
The Human Resources Division consists of Human Resources and Risk Management. The Human Resources
Division is responsible for the strategy and implementation of the compensation & benefits program for all
employees. The division also orchestrates the recruiting and hiring of qualified candidates for City
positions, working directly with departments to build programs that recruit, retain and engage employees. Policy
interpretation and performance management programs are coordinated through Human Resources. The Risk
Management function within Human Resources seeks to limit the exposure of the City to physical and financial
losses through a number of programs that address worker safety. Risk Management was added to the Human
Resources division in FY08 and the salary and benefits budget was moved to the Worker’s Compensation and
Property Casualty Funds in FY09. The approved Human Resources budget for FY11 is $611,060. This includes two
SLAs. The first provides $25,000 in funds for supervisor and manager training programs. The other SLA includes
$60,000 for the enhancement of a security system for City Hall.
20
Other General Fund Expenditures $2,191,788
There are a number of expenditures budgeted in the General Fund that do not fall under the purview of any one
department. Miscellaneous expenditures within the General Fund include $742,442 approved for public agency
funding, $422,889 for contingency transfers and $1,026,457 for other various expenditures and transfers. These
various expenditures and transfers include the General Fund Subsidy Transfer to the Recreation Fund, the transfer to
the Economic Development Fund, and State Legislative Consulting services.
Debt Service Fund $12,581,958
The Debt Service Fund is used to account for ad valorem tax revenue collected to pay for authorized general
government debt. The debt service portion of the ad valorem tax totals 22.0194 cents per $100 valuation, which
accounts for 49% of the tax levy. This is a reduction of nearly 1 cent from this year’s debt service tax rate.
Economic Development Fund $658,825
The City created an Economic Development Fund to account for resources and expenditures directed at providing
incentives for businesses and industries that are planning to locate in College Station. Resources set aside for
economic development purposes will be transferred into this fund and remain in the fund until expended. In FY11,
$605,000 is budgeted in this fund for economic development cash assistance incentives. Due to budget reductions,
the amount of funds transferred into the Economic Development fund from the General fund has decreased from
$315,000 to $200,000.
Business Park Fund $250,000
Resources are included in the budget for economic development activities. In FY11, it is projected that $250,000
will be transferred from the Business Park Fund to the Economic Development Fund for the Research Valley
Partnership’s Texas A&M Institute for Pre-Clinical Studies project.
Parks Xtra Education Fund $114,769
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 FY11
approved Parks Xtra Education budget for program expenditures is $95,351. Also included is $19,214 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.
Recreation Fund $935,459
Established in FY11, the Recreation Fund is designed to help the city identify costs and revenues associated with
sports, concessions, and instruction programs. Ultimately the fund will help identify how much the General Fund is
subsidizing the programs mentioned. This is the first phase of programs to be included in the Recreation Fund.
Costs associated with several sports programs, instruction, Senior/Teen Centers, and concessions totaling $935,459
were removed from the General Fund budget and added to the Recreation Fund budget in FY11.
Efficiency Time Payment Fee Fund $0
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. This fund is used for the purpose of improving the efficiency of the
administration of justice in College Station. No expenditures were budgeted for this fund in FY11.
Memorial Cemetery Fund $2,764
This fund accounts for two thirds of cemetery lot sales as well as other revenue that is collected through the
Memorial Cemetery and Aggie Field of Honor. The fund also accounts for expenditures on projects that take place
at this location. An expenditure in the amount of $2,764 for General & Administrative Transfers is included in the
FY11 approved budget for the Memorial Cemetery Fund.
21
Enterprise Funds
Electric Fund $98,349,929
The Electric Utility 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 $17,804,090
The City of College Station has the capacity to produce approximately 30 million gallons per day of potable water.
The Water Division has developed high standards of reliability that assures customers’ needs are met with a water
supply that meets or exceeds all federal and state mandated standards. As a City enterprise, the full cost of service
for water production, transmission and distribution is recovered by charging customers for consumption on a per
unit basis.
Three SLA’s totaling $41,836 were approved for the Water Fund in FY11. The first SLA, in the amount of $24,836
is for the study of impact fees in the Water Utility. The results of this study will determine the maximum City-wide
impact fee that could be charged for new connections to the City’s water system. The second SLA, in the amount of
$4,000 will allow for a full year of the rebate program that is currently in place. The funds currently included in the
approved budget are estimated to support only a half of a year. The rebates are offered for items such as low water-
use appliances and rain-water harvesting systems. The final SLA included in the approved budget for the Water
Fund is for public education and conservation programs. This SLA totals $13,000. In addition to the above, funds in
the amount of $58,324 have been included in the FY11 Approved Budget for the addition of a 0.5 Regulatory
Compliance Assistant. This position will be filled by reallocating existing staff resources and will be responsible for
assisting Water Services with evaluating and meeting EPA/TCEQ requirements.
Wastewater Fund $12,419,134
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 FY11 Approved Budget includes $87,535 for four SLAs in the Wastewater Division. The first SLA, in the
amount of $24,835, is for the study of impact fees in the Wastewater Utility. This is the counterpart of the Water
Impact Fee Study SLA request. The results of this study will determine the maximum City-wide impact fee that
could be charged for new connections to the City’s wastewater system. The second SLA, totaling $15,000, is for
public education and conservation programs. The third SLA, in the amount of $2,700 is for grease sampling. The
final SLA included for the Wastewater Utility in the approved budget is $45,000 for a portable generator for lift
stations. The existing portable pump cannot provide adequate back-up for the deeper lift stations. This new
generator will have that capacity.
Sanitation Fund $7,014,768
The Sanitation Division of Public Works provides
services that meet the City’s solid waste collection
needs. These services include providing residential
containers, curbside recycling, brush and grass
clipping collection, street sweeping and the
removal of waste. Commercial services are also
provided to local businesses and offers collection
in small and large containers. Customers with
greater volumes have the option of using roll-off
containers that are serviced by front load collection
equipment.
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2005 2006 2007 2008 2009 2010 est.In TonsRefuse Collected
Residential Commercial
22
The operating portion of the Sanitation fund for residential and commercial operations is approved for FY11 to be
$6,300,060, or 6.09% higher than the FY10 Revised Budget. Non-operating expenditures are approved to be
$714,708, and include the fund’s Return on Investment to the General Fund. Revenues for FY11 in the fund are
estimated to be $7,107,394.
Northgate Parking Enterprise Fund $1,748,592
The Northgate Parking Enterprise Fund accounts for parking operations in the Northgate district of the City. This
includes the surface parking lot on Patricia Street, the College Main Parking Garage and on-street parking in the
district. The approved FY11 budget for parking operations is $622,504. One-time SLA funding for Capital
expenditures in the amount of $163,000 is included. This funding will be used to expand the use of security cameras
in the parking garage to the upper parking decks and to upgrade and replace all of the street meters in the district. In
addition, $863,000 is included for the debt service payment related to the construction of the parking garage.
Northgate Parking Enterprise fund revenues are projected to be $1,198,221 in FY11.
Special Revenue Funds
Hotel Tax Fund $2,200,335
The City receives a tax of 7% on room rental rates from persons staying in hotels within the City. The City’s use of
Hotel Tax funds is limited by State law to be used for the promotion of tourism in the City of College Station.
The approved FY11 budget includes $604,335 for City Operations including Wolf Pen Creek event operations and
other Parks programs and events that are eligible for Hotel Tax Funds. In addition, annual funding in the amount of
$200,000 is included in the FY11 approved budget for soliciting and hosting of sports tournaments in College
Station. Additionally, the FY11 debt service payment of $222,519 for the land purchased by the City for the future
construction of a Convention Center will be transferred to the Debt Service fund for payment. $1,346,000 of Hotel
Tax funding is included in the FY11 approved budget for the Bryan/College Station Convention and Visitors Bureau
and the Arts Council of Brazos Valley.
Community Development Fund $4,120,460
Community Development helps provide low cost housing and other public assistance through Community
Development Block Grant and Home 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.
American Recovery Reinvestment Act Fund $65,000
The American Recovery and Reinvestment Act (ARRA) Fund accounts for revenue received and expenditures made
by the City through the American Recovery and Reinvestment Act enacted in 2009. These funds are primarily for
one-time equipment and other purchases. ARRA Fund revenues and expenditures are estimated to be $65,000 in
FY11. This represents the grant funded Sustainability Coordinator position in General Government. The grant will
fund this position for a total of 3 years, from FY10 to FY12.
Traffic Safety Fund $60,000
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 implemented the red light camera program in calendar year 2008 with 4 monitored intersections. In FY10,
cameras were added to 5 additional intersection approaches. On November 3, 2009, an election was held in which
the majority of the voters voted to end the red light camera program. The FY11 approved budget of $60,000 is
made up of two 1-time SLAs that will utilize a portion of the remaining funds for traffic safety programs and
intersection improvements. The first SLA of $50,000 is to fund the City’s participation in the B/CS Mobility
23
Initiative, and the second SLA of $10,000 is for a corridor progression study and improvements implementation on
Harvey Road.
Wolf Pen Creek TIF Fund $3,033,313
The Wolf Pen Creek Tax Increment Finance (TIF) Zone generates revenues that must be utilized within the Wolf
Pen Creek District. The TIF expired December 31st, 2009. Remaining funds in the amount of $3,033,313 are
included in the approved budget for the development of a festival site and water feature which will adjoin the
amphitheater. This project can be done in phases and will serve as a major attraction for the corridor. A total of
$3,500,000 is budgeted for this project, of which $1,200,000 will be spent on the water feature.
Court Technology Fee Fund $101,980
The Court Technology Fee Fund can be used to fund technology projects at the Municipal Court Facility. Approved
expenditures of $101,980 will be used for technology related purchases such as computer hardware and software for
court facilities. Part of the FY11 base budget includes shifting $27,500 in credit card fees from the General Fund
Municipal Court budget to the Court Technology Fee fund.
Court Security Fee Fund $118,298
The Court Security Fee Fund is used to fund security projects at the Municipal Court building. Approved
expenditures of $118,298 are included for court security personnel in this fund. To address the current budget
conditions, a vacant part-time Bailiff position has been eliminated from the Court Security Fee Fund in FY11.
Juvenile Case Manager Fee Fund $90,148
The Juvenile Case Manager Fee Fund is 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. In addition, $90,148 is approved for
salary and benefits for the Juvenile Case Manager position and the Community Programs Assistant position.
Police Seizure Fund $20,847
The Police Seizure Fund accounts for revenues and expenditures related to property seized by College Station Police
Department. Expenditures for FY11 are approved to be $20,000. $847 is included for the Police Seizure Fund
portion of the General and Administrative (G&A) transfer to cover the cost of internal services.
Memorial Cemetery Endowment Fund $10,000
This fund accounts for the remaining one third of the sales of cemetery lots that are accrued through the Memorial
Cemetery Fund, which includes the Aggie Field of Honor. FY11 expenditures include $10,000 for the continued
marketing efforts of the new cemetery.
Cemetery Perpetual Care Fund $0
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 FY11.
Internal Service Funds
The City has established several internal service funds for areas where goods and services are provided to City
departments on a cost-reimbursement basis. The Internal Service Funds include the Insurance Funds, the Equipment
Replacement Fund, the Utility Customer Service Fund, and Fleet Maintenance Fund. Each of these funds receives
revenues from City departments to which services are provided. Base budget revenues for the funds reflect the
above policies. Internal Service funds have revenues transferred from departmental budgets on a monthly basis to
ensure that funds are available to fund related expenses.
Insurance Funds
The City of College Station has four funds for insurance purposes, all of which are self-funded.
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Property Casualty Fund $1,342,775
The Property Casualty Fund ensures that the City can adequately cover potential property and liability losses. The
FY11 estimated revenues for the Property Casualty fund are $1,754,600. Approved expenditures total $1,342,775.
Contributions to this fund have increased over prior years to offset prolonged legal expenses.
Employee Benefits Fund $9,360,973
The Employee Benefits Fund is self-funded and provides medical coverage to covered City employees. Estimated
revenues for the employee benefits fund total $8,227,507 for FY11, and budgeted expenditures total $9,360,973.
Funds for wellness programs have been included in the budget in an effort mitigate future estimated claims costs. In
addition, expanded choices for coverage, including a high deductible plan, will be offered in an effort to offset costs.
Workers Compensation Fund $654,911
The Workers Compensation Fund provides coverage against losses sustained through on the job injuries to
employees. Revenues anticipated in the Workers Compensation fund are $442,375; expenditures total $654,911.
Decreasing contributions to this fund allows for a necessary contribution increase to the Property Casualty fund. The
ending fund balance is anticipated to be sufficient to meet worker’s compensation needs.
Unemployment Compensation Fund $34,330
Revenues in the Unemployment Compensation Fund are estimated to be $36,756. Expenditures in this fund are
expected to be $34,330.
Equipment Replacement Fund $5,137,456
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. Due to economic conditions, FY11 contributions to the Equipment
Replacement fund for fleet replacement from the General fund were reduced by $250,000. Additionally,
contributions for telephone and radio system replacement will not occur in FY11. The anticipated revenues for
FY11 total $5,529,144; approved expenditures total $5,137,456. Included in the approved expenditures is a
proposal to replace several City vehicles that are scheduled to be replaced in FY11 with comparable hybrid vehicles.
The total additional cost of replacing these vehicles with hybrids instead of the regular gas or diesel versions is
$172,772. These costs will be funded by a one-time transfer of available funds from the various operating
departments and funds within the City.
Utility Customer Service Fund $2,258,503
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. FY11 approved expenses are $2,258,503.
To help address the current budget conditions the
Utility Customer Service division will eliminate 1
vacant Utility Customer Services representative
position for FY11. Additionally travel training,
overtime, and supplies were reduced in the FY11
Approved Budget. The chart to the right illustrates
the number of utility bills generated annually over
the last several years.
0
100
200
300
400
500
600
2004 2004 2006 2007 2008 2009 2010 estThousandsAnnual Utility Bills
25
Fleet Maintenance Fund $1,686,412
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 FY11, revenues in the Fleet Fund are
projected to be $1,576,232. The FY11 budgeted expenditures are $1,686,412. Included in this amount is a approved
SLA of $50,000 for 50% of the costs associated with the construction of a new wash rack for City vehicles &
equipment. The remaining 50% of funding for this project is approved to come from the General Fund.
Brazos Valley Solid Waste Management Agency (BVSWMA) Fund $1,457,339
The City of College Station and City of Bryan have set up a new corporation to take over the operations of the
landfill. The Brazos Valley Solid Waste Management Agency Inc. was created earlier this year. As part of this
organization the City of College Station will continue to have landfill employees who will, through an agreement
with BVSWMA Inc., provide landfill services. The BVSWMA portion of the budget accounted for in the City of
College Station budget is the salary and benefit portion for the College Station landfill employees.
Capital Project Funds $25,233,026
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.
In addition to the general government projects, the City has bond funds for each of the utilities operated by the City.
For FY11, operating funds from both the Water and Wastewater Funds in the amount of $6,075,000 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.
General Government Capital Projects
The following is a brief summary of some of the key general government projects included for FY11. More details
of these projects can be found in the capital project summaries preceding each capital projects section in the budget
document.
GOVERNMENTAL CAPITAL PROJECTS
Below are descriptions of the governmental capital projects included in the FY11 Approved Budget. The funds
expended on these projects are considered significant and nonroutine.
STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY11, funds in the amount of $1,408,564 are included for the Tauber and Stasney Rehabilitation project.
These streets are located in the Northgate area. The project includes the rehabilitation of Tauber Street and Stasney
Street from University Drive to Cherry Street as well as the design and construction of new sidewalks on College
Main. The project also includes the water and wastewater line rehabilitation. Funds in the amount of $422,225 are
also projected in FY11 for other street rehabilitation projects that may arise in the Northgate area. These funds
reflect the balance of the Church Avenue rehabilitation project, which came in under budget. The construction funds
for these Northgate area rehabilitation projects were authorized as part of the 2003 GO bond election.
Street Extension Projects
$9,215,974 is the estimated expenditure included in the FY11 Approved Budget for various street extension and
widening projects. $472,611 is estimated for oversize participation projects that may arise throughout the fiscal year.
These funds are used for building increased capacity into the streets that are being constructed by developers.
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$2,014,747 is projected for the extension of Victoria Avenue. Victoria Avenue will be extended from Southern
Plantation Drive to connect with William D. Fitch Parkway (SH40), aligning with the existing Victoria Avenue on
the south side of William D. Fitch Parkway (SH40). The roadway will be a major collector consisting of two travel
lanes and a center turn lane with bike lanes, sidewalks, landscaping and storm drainage. This project is being
completed in advance of the new College Station ISD (CSISD) high school, which is expected to open in the fall of
2012. An estimated $841,850 is projected for the extension of Jones-Butler Drive. This project includes the design
and construction of a major collector from the intersection of Luther Street & Jones-Butler to the intersection of
George Bush & Penberthy Road. The project will also include sidewalks, bike lanes and an equestrian crossing.
$900,000 is projected in FY11 for improvements to Royder Road and Greens Prairie Trail. CSISD is presently
constructing Greens Prairie Elementary School, which will be located on the southwest corner of Royder Road and
Greens Prairie Trail. The elementary school is scheduled to open in August 2011. Improvements will be made to
Royder Road and Greens Prairie Trail for better access and to facilitate traffic at the site. It is anticipated that
approximately $300,000 of the project cost will be recovered through a voluntary assessment of CSISD.
The budget also includes an estimated FY11 expenditure of $866,766 for the Rock Prairie Road East Widening
project. These funds will be used for design and right-of-way acquisition costs related to the future widening of
Rock Prairie Road. Construction funds are not included in the project budget. $15,000 is the projected FY11
expenditure for the Rock Prairie Road West right-of-way project. This project includes the purchase of additional
right-of-way from State Highway 6 to Normand Drive to provide for the future widening of that section of Rock
Prairie Road. In addition, $3,895,000 is the estimated FY11 expenditure for the phase II of construction to
Barron Road from Decatur Drive to William D. Fitch Parkway. This project will widen Barron Road from Decatur
Drive to Barron Cutoff Road on the southwest side of William D. Fitch. The existing Barron Road is a two lane rural
road. Upon completion of this project, Barron Road will be expanded to a divided four lane minor arterial roadway
with medians, bicycle lanes and sidewalks. In addition, new traffic signals will be installed at the intersection of
Barron Road and Victoria Avenue and at Barron Road and William D. Fitch. This project is anticipated to be
completed in advance of the opening of the new CSISD high school in the fall of 2012. Finally, $210,000 is included
for preliminary design work on the Barron Road East/Lakeway extension project. This project will extend Barron
Road from State Highway 6 east at the existing Barron Road to a future intersection with the extension of Lakeway
Drive. The Barron Road extension will be combined with the Lakeway Drive extension.
Street TxDOT Projects
Projected expenditures include $3,875 for the Wellborn Road Landscaping project. Funds were paid to TxDOT in
FY08 for this landscaping, but it is anticipated that the City’s cost will be slightly higher than what has been paid.
Traffic Projects
The FY11 Approved Budget includes an estimated $1,172,198 for new traffic projects throughout the City. Included
is an estimated $913,627 for new traffic signals throughout the City. A signal warrant study was completed in
FY09 which indicated the need for new signals at the following locations: William D. Fitch Parkway (SH40) at
Barron Road, William D. Fitch Parkway (SH40) at Arrington Road, Texas Avenue at Krenek Tap Road, George
Bush East at Dominik and SH30 at Copperfield. The signal William D. Fitch Parkway (SH40) at Arrington Road
was completed in FY10. The signal at William D. Fitch Parkway (SH40) at Barron Road is underway and should be
completed as part of the Barron Road Widening Phase II project. The remaining signals are included in the FY11
Approved Budget. In addition, funds for a signal to be constructed at Victoria and Barron are also included. Finally,
$40,000 is included for an additional signal warrant study. $51,036 is included for traffic system safety
improvement projects and $55,535 is included for traffic signal communication projects. These projects support
traffic signal connectivity as well as other City data and voice services.
Sidewalk and Trail Projects
The City of College Station has worked over the years to ensure adequate transportation infrastructure is constructed
for pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways Master Plan. $595,000 is
the projected expenditure 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. In addition, the project included improvements for pedestrians and bicyclists at the
Longmire/FM 2818 intersection. A portion of the expenditures for the Bike Loop project will be reimbursed by
TxDOT as part of an Intermodal Surface Transportation Efficiency Act (ISTEA) grant received by the City. As new
27
development occurs, sidewalks are an important aspect that must be considered. In FY11, $100,000 is included for
sidewalk improvement projects throughout the City. $571,608 is included for the completion of the hike and
bike trail as identified by the Hike and Bike Task Force. This multiuse trail will be constructed along the north side
of FM 2818 from Welsh to Longmire. The sidewalk will also be extended from Texas Avenue to Longmire Drive.
Upon completion of this project, the multiuse trail and sidewalk extension will provide complete connectivity
between Texas Avenue and Welsh Avenue along FM 2818. In addition, $50,000 is projected for the Lick Creek
Hike and Bike Trail. This project is for the construction of approximately three miles of hike and bike trails along
Lick Creek between Westfield Park and Lick Creek Park. The trails will connect residential neighborhoods and
CSISD property.
PARKS AND RECREATION CAPITAL PROJECTS
In FY11, expenditures in the amount of $2,949,723 are estimated for Parks and Recreation capital improvement
projects. Included is $78,431 for field redevelopment projects. A portion of the funds will be used for replacement
and repairs to numerous athletic facilities and parks throughout the City. The funds for these projects are collected
from the fees paid by players and teams from both City leagues and outside user groups. The funds are used to pay
for replacement items and facility upgrades at City athletic facilities.
$410,000 is estimated for improvements to various neighborhood parks throughout the City. Parks at which these
improvements are scheduled include Emerald Forest Park, Anderson Park, Castlegate Park, Steeplechase Park
and University Park. Also included are funds for lighting improvements at Merry Oaks Park and the installation
of a swing set at Lemontree Park. Funds are also included for a shade cover at Sandstone Park. In addition,
$596,292 has been included for the construction of the skate park to be located at Southwood Valley Athletic
Complex. $780,000 is included for improvements at Stephen C. Beachy Central Park. These include the
construction of a new concession complex and restroom building. $700,000 has been included for the East District
Maintenance Shop Replacement. These funds will be used to replace the existing shop. Finally, $100,000 is
included for the preliminary design work on the Lick Creek Nature Center. This center, proposed to be built at
Lick Creek Park, will serve as a nature center for visitors who want to learn more about the park.
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
FY11, it is projected that $2,925,998 will be spent on public facility projects. Included in this amount is $500,000
for design and improvements of Municipal Complex facilities. In addition, $2,315,000 is estimated to be used for
the construction of Fire Station #6. Fire Station #6 will serve the busy University Drive corridor. Construction is
expected to begin in FY11 and be completed in FY12. $40,000 is included for the purchase of library books. The
funds for the purchase of these books come from donations collected for this purpose. Also included in the facility
project estimate is $70,998 for capital improvement projects in the Northgate area.
The FY11 Approved Budget also includes a projected expenditure of $3,004,926 for technology projects. Included
is $100,000 for the replacement of the City’s Mobile Data Terminal system. This project is for the replacement
of the electronic equipment that provides the interface between the radio frequency system (800 MHz radio system)
and the Internet Protocol system (Computer Aided Dispatch). The goal of the project is to provide a public safety
radio system that meets current and anticipated needs. Also included is $200,000 for the upgrade of the City’s i5
system. The goal of this project is to ensure the City’s mid-range computer system is capable of running the
required software applications and has the capacity to meet the City’s computing and data storage needs. The last
system upgrade was completed in 2005. $16,040 is included for Uninterruptible Power Supply (UPS)
replacement. These units support the City’s telephone, computer network and radio systems. Funds are budgeted
each year for replacement of a portion of the units and associated battery cabinets. The funds for the replacement of
the units are transferred in from the Equipment Replacement Fund, where they are set aside for this purpose. An
estimated expenditure of $1,250,000 has been included for the replacement of the City’s 800 MHz radio system.
A portion of the budget for this project ($2,310,000) came from the Equipment Replacement Fund where they were
set aside for this purpose. The remainder will come from CO’s. The City, along with a number of local entities, was
awarded a federal grant that will help fund a County-wide radio system. The funds received for this project will be
used toward the City’s portion of the system. $38,886 is projected for the Wireless Infrastructure project which
will provide funds for the installation of equipment that will allow wireless access by City employees at various
28
locations throughout the City. $150,000 is the FY11 projected expenditure for Server Consolidation. This project
provides additional hardware to accommodate the increasing demands for additional electronic storage and the
software to better manage the data. The hardware upgrades will permit a doubling of the current storage allotted to
each employee. $150,000 is projected for a Fiber Optic Infrastructure project. This project will support the
installation of fiber optic cable to continue expansion of the city's network to new buildings and facilities, and to
permit the connection of existing facilities that are not currently on the network. Finally, $215,000 has been included
for an Aerial Topographic Mapping project. This project will collect aerial imagery, topographic data and will
provide updated planimetrics (data on certain permanent features in the City). The aerial mapping imagery reflects
both inside City limits and within the Extra-Territorial Jurisdiction (ETJ). The last imagery and topographic survey
was taken in 2005. Funding for this project will come from one time funds available in the General Fund ($150,000)
and funds available in the Drainage Fund ($65,000).
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 FY11 drainage capital projects budget includes a projected expenditure
of $899,894 for capital improvements. Significant projects include a projected $164,624 for Bee Creek IV and V.
This project is for storm drainage improvements to the flow capacity of Bee Creek Tributary “A.” A recently
completed benefit/cost study is under review. The study compares the costs associated with this project against the
benefits. Upon review and acceptance of the findings in this report, Staff will either proceed with construction as
planned, revise the scope of the project, or cancel the project. $419,700 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. $65,500 is included for an erosion
management study of the Wolf Pen Creek trail area. The results of the study should provide recommendations as
to how to best handle potential future erosion in the Wolf Pen Creek area and may result in recommended capital
improvement projects. These will be considered as part of future CIP plans. Finally, $50,070 is included for
Stormwater Mapping projects. These funds will be used for mapping of the City’s stormwater infrastructure.
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. In FY11, there is projected expenditure of $125,000 that has been included
for maintenance costs related to the Chimney Hill property on which the convention center will be built. These
expenses will be offset by lease revenue received from existing tenants. In addition, $50,000 has been included for
preliminary work on the Convention Center.
UTILITY CAPITAL PROJECTS
Below are descriptions of the utility capital projects included in the FY11 Approved Budget. The funds expended on
these projects are considered significant and nonroutine.
Electric Capital Projects
$5,923,215 is the budgeted appropriation for electric capital projects in FY11. As the electric capital projects are
considered competitive matter under Texas Senate Bill No. 7, details of these projects cannot be outlined in this
summary, but have been provided to the City Council.
Water Capital Projects
In FY11, $3,967,963 is the new appropriation included for water capital projects. Appropriations from prior years
carry forward on capital projects. Therefore, the FY11 projected expenditures exceed the new appropriations
included for FY11. Total expenditures in FY11 for Water capital projects are projected to be $10,828,964. Water
production projects include an estimated FY11 expenditure of $2,126,500. $200,000 is included for the purchase of
land 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. $815,000 is included for high service water pump
improvements. This project will increase the pumping capacity of the Dowling Road Pump Station. This project is
in response to analysis of the water system capacities in relation to Texas Commission on Environmental Quality
(TCEQ) requirements. It is anticipated that these improvements will be completed in FY12. An additional $144,000
is estimated for the removal, inspection, and rehabilitation of the pumps and motors for four Simsboro water
29
wells. The pumps in these wells have reached their expected service life and need to be inspected and rehabilitated.
$300,000 is included for the replacement of the cooling tower media. This project will replace the media material
in the drinking water cooling towers. The media material maximizes the surface area exposure to aid in the cooling
of the water. The existing media has reached the end of its service life. In addition, $80,000 is included for control
upgrades at wells 1, 2, 3 and 5. These upgrades include the changing out of the motor control section of the Motor
Control Centers on wells 1, 2, 3 and 5. $400,000 is included for the 3 Million Gallon Ground Storage Reservoir
(MG GSR) Rehabilitation project. As part of this project, the interior coating of the reservoir will be replaced and
some structural upgrades will be made to ensure that it meets TCEQ guidelines. $37,500 is included for the design
of renovations at the Utility Service Center. The cost of the renovations is being shared by the Electric, Water and
Wastewater utilities as all three are housed in the facility. It is anticipated that the renovations will occur in future
fiscal years. Finally, $150,000 is projected for the Supervisory Control and Data Acquisition (SCADA) man
machine interface project. This project is for the evaluation, procurement and implementation of software
packages available to improve the SCADA man machine interface or graphical software. New servers are included
to increase flexibility and reduce vulnerabilities and down time.
Funds in the amount of $4,799,833 are projected to be expended on Distribution projects in FY11. This includes
$100,000 of general oversize participation (OP) funds. These funds are used to help meet future capacity needs by
oversizing water lines above the minimum size required to serve a development. $3,001,058 is included in the FY11
budget for construction on the Reclaimed Water project. This is a multi-phase project to deliver irrigation water to
major users in College Station, thereby decreasing the demand for potable water. Phase I includes delivery of
reclaimed water to Veterans Park. $935,400 is the projected FY11 expenditure for the Wellborn Widening project.
This project was for the relocation of water lines outside of future pavement areas in conjunction with Wellborn
Widening. A final phase is expected to be completed in FY11 and FY12. A portion of the expenditures for this
project will be reimbursed by TxDOT. It is estimated that approximately $2,000,000 will be received in FY13
following the completion of the project. Approximately $2,400,000 was received in FY10 for a portion of the
project that has already been completed. $450,000 is included for the Barron Road water line extension project.
The goal of this project is to loop the existing 18” line on Barron Road to provide service to the annexed areas and to
reduce flushing. In addition, $218,375 is included for water line improvements along Victoria Avenue. This
project is being completed in conjunction with the corresponding street extension project. Finally, $95,000 is
estimated for the FM 2818/Jones Butler water line conflict project. An existing 30" City of College Station water
transmission line located at the intersection of FM 2818 and Jones-Butler Road and within state ROW was
uncovered during the excavation of the drainage ditch. The City will need to either relocate the line or build a
subsurface drainage system to accommodate the storm water runoff for the area.
Rehabilitation projects included in the FY11 Approved Budget include $311,107 for the replacement of water lines
along Tauber Street and Stasney Street. This project is being completed in connection with the street
rehabilitation project. The existing infrastructure is being replaced and capacity should increase as a result.
$1,787,755 is projected for the South Knoll/The Glade project. This project is 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. In addition, $1,558,500 has been estimated for the Southwood 5-7 project.
This project is for the replacement of water lines in an area bounded by Southwest Parkway, Harvey Mitchell
Parkway, Welsh and Shadowood.
Contingency in the amount of $150,000 has been included in the FY11 Approved Budget. These funds will be
available for use on unanticipated projects as well as to offset project overruns. Finally, $10,000 has been included
for the meter replacement program that was implemented in FY08. This program is for the replacement of water
meters on a routine basis to ensure efficient water readings.
The FY11 Approved Budget includes an estimated $5,250,000 in current revenues that will be transferred from
operations to fund water capital projects. Additionally, a debt issue of $5,450,000 is projected in FY11 for water
capital projects.
Wastewater Capital Projects
The FY11 Approved Budget includes $883,461 in new appropriations for numerous wastewater capital projects.
Appropriations from prior years carry forward on capital projects. Therefore, the projected expenditures exceed the
new appropriations included for FY11. Total expenditures in FY11 for Wastewater capital projects are projected to
30
be $7,265,117. 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. An estimate of $523,995 is included for replacement of wastewater lines along Tauber
Street and Stasney Street. This project is being completed in connection with the street rehabilitation project.
Funds totaling $1,658,695 are projected for the South Knoll/The Glade project. This project is 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. Finally, $2,011,500 has been included for the
Southwood 5-7 project. This project is for the replacement of wastewater lines in an area bounded by Southwest
Parkway, Harvey Mitchell Parkway, Welsh and Shadowood.
Funds in the amount of $2,715,628 have been projected for Treatment and Disposal projects. $327,126 is projected
for the construction of catwalks around the Lick Creek clarifiers. The catwalks will provide safe access for the
operators to operate and maintain the clarifiers. An estimated $403,000 is included for centrifuge improvements at
the Lick Creek Wastewater Treatment Plant (LCWWTP). Improvements include installing a larger sludge discharge
hopper, a sludge conveyor and a work platform around the centrifuge. $325,000 is included for completion of the
Lick Creek Sludge Holding Tank Improvements. This project will ultimately expand the size of the waste sludge
holding tank at the Lick Creek Wastewater Treatment Plant. An additional $129,700 is estimated for ATAD
improvements at the Carters Creek Wastewater Treatment Plant (CCWWTP). This includes replacing the ATAD
motor operated valves. $177,000 is projected for Lick Creek Return Activated Sludge Improvements. This
project is for the hiring of an engineer and to modify the existing pumps, flow measurement and sludge waste set up
and for the implementation of necessary modifications.
Funds in the amount of $210,302 are estimated for the SCADA replacement project. This project will replace the
control equipment that has exceeded its useful life. $886,000 is the projected expenditure for the Carters Creek
Lab and SCADA Building project. The existing building no longer meets laboratory standards. The funds
estimated in FY11 will be for the construction of the new building. In addition, $140,000 is estimated for Process
Control Improvements at LCWWTP. This project will be for the purchase and installation of improved process
control instrumentation at the Plant. An additional $80,000 has been included in FY11 for the installation of
SCADA at the new lift stations. This will allow for monitoring and alarming of the new lift stations. $37,500 is
included for the design of renovations at the Utility Service Center. The cost of the renovations is being shared by
the Electric, Water and Wastewater utilities as all three are housed in the facility. It is anticipated that the
renovations will occur in future fiscal years.
Finally, contingency in the amount of $150,000 has been included in the FY11 Approved Budget. These funds will
be available for use on unanticipated projects as well as to offset project overruns.
A total of $825,000 in current revenues from operations is estimated to be used to fund wastewater capital projects.
Additionally, a debt issue of $6,425,000 is projected in FY11 for wastewater capital projects.
SPECIAL REVENUE CAPITAL PROJECTS
Below are descriptions of the special revenue capital projects included in the FY11 Approved Budget. The funds
expended on these projects are considered significant and nonroutine.
Park Land Dedication Capital Improvement Projects
The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from
residential land developers who dedicate land, or money in lieu of land, for use in the development of neighborhood
parks in residential areas. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded
using the dedicated park land funds.
Park Land dedication funds must be used for the development of parks within the zone to which the funds are
dedicated. In FY11, expenditures for Park Land Dedication projects are estimated at $1,290,630 for projects that are
anticipated to be completed in the various park zones. Funds in the amount of $12,000 are included for
improvements at University Park. These improvements will include additional parking and a retaining wall at the
large dog pond. The Park Land Dedication funds for this project will be supplemented with Neighborhood Park
Improvement bond funds. An estimated $267,780 is included for improvements at Southwest Park. The plan is to
include features typical of a neighborhood park, such as parking, picnic areas, fencing, landscaping, etc, at
31
Southwest Park. $73,500 is projected in Zone 6 for improvements at W. A. Tarrow Park. These improvements
include the renovation of a swing set, the replacement of a drinking fountain and the addition of irrigated trees. In
addition to the Park Land Dedication funds, Community Development Block Grant (CDBG) funds in the amount of
$60,000 will be used for the replacement of the playground at W.A. Tarrow Park. Both the playground and swing set
will include a rubber cushioned surface. $58,350 is the estimated FY11 expenditure for phase III of John
Crompton Park. These funds will be used for the addition of a playground at the park. $58,000 is projected for
improvements at Emerald Forest Park. These improvements include renovations to the playground, drainage and
sidewalks in the park. Finally, $30,000 is included in the proposed budget for improvements at Woodland Hills
Park. These improvements include the addition of fencing, landscaping and a sidewalk. Additional funds are
projected in a number of Park Land zones but these funds have not yet been obligated to specific projects. These
funds are available to be used for projects that arise throughout the year within the applicable zones. Funds not used
in the fiscal year will carry over to future fiscal years.
Wolf Pen Creek TIF Capital Projects
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 expired on
December 31, 2009. However, expenditures on the Wolf Pen Creek Festival Site and Water Feature capital
project are projected to occur in FY10 and FY11 using the balance of the WPC TIF funds. This project is for the
development of a festival site and water feature which will adjoin the amphitheater. This project will serve as a
major attraction for the corridor. The project may include parking, pavilions, fencing, plaza, landscaping, etc. A total
of $3,500,000 is budgeted for this project, of which $1,200,000 will be spent on the water feature. A projected
$3,033,313 is estimated to be expended in FY11.
ADDITIONAL O&M COSTS
The FY11 Approved Budget includes a number of capital projects that have been recently completed and have
added operations and maintenance (O&M) expense. In particular, the City’s general fund has been and will continue
to be impacted by capital projects as they come online. In some situations, the O&M cost of a project is minimal and
can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M
cost is more significant and funding for these additional expenses is addressed through the Service Level
Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and
funding is considered as part of the budget process.
Departments are expected to consider the impact of current and planned capital improvement projects on operations
and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are
completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are
included in the Strategic Business Plans are used by the Finance Office in financial forecasting.
Conclusion
The previous discussion provided an overview of the approved FY11 budget and key changes from the FY10
budget. The following sections of the budget document provide additional discussion of the approved budget by
fund.
32
City of College Station
Fiscal Year Comparison Summary
FY11 Approved FY11 Approved Net Operating % Change
Fiscal Year 2010-2011 Total Funds Total Appropriation Transfers and Capital from Prior
Approved Budget Available of Funds in Budget Fiscal Year
General Fund 63,374,363$ 60,687,507$ (6,070,440)$ 54,617,067$ 1.10%
Debt Service Fund 17,932,018 12,581,958 - 12,581,958 2.94%
Economic Development Fund 1,853,604 658,825 (658,825) - N/A
Parks Xtra Education Fund 118,898 114,769 - 114,769 2.01%
Recreation Fund 407,335 935,459 (528,124) 407,335 N/A
Municipal Court Funds 1,041,948 310,426 - 310,426 -7.66%
Police Seizure Fund 88,690 20,847 - 20,847 0.25%
Utility Funds 131,326,847 122,498,153 - 122,498,153 6.73%
Sanitation Fund 8,655,550 7,014,768 - 7,014,768 3.52%
Parking Enterprise Fund 1,952,617 1,748,592 - 1,748,592 8.03%
BVSWMA Fund 1,457,339 1,457,339 1,457,339 -73.97%
Hotel Tax Fund 7,016,217 2,200,335 - 2,200,335 -50.63%
Community Development Fund 4,629,365 3,558,960 - 3,558,960 23.84%
Traffic Safety Fund 161,924 60,000 - 60,000 -96.82%
Insurance Funds 15,362,264 11,392,989 (11,392,989) - N/A
Utility Customer Service Fund 2,435,404 2,258,503 (2,258,503) - N/A
Internal Services Funds 12,528,883 6,823,868 (6,779,452) 44,416 N/A
Drainage Fund 3,652,598 1,270,182 - 1,270,182 2.96%
Business Park Fund 371,613 250,000 - 250,000 0.00%
Cemetery Perpetual Care Fund 1,735,694 - - - N/A
Memorial Cemetery Endowment Fund 441,775 10,000 - 10,000 -86.67%
Memorial Cemetery Fund 1,137,490 2,764 - 2,764 N/A
ARRA of 2009 Fund 73,369 65,000 - 65,000 189.71%
Subtotal of Operations & Maintenance 277,755,805$ 235,921,244$ (27,688,333)$ 208,232,911$ 0.94%
Utility Funds Transfer to CIP 6,075,000 6,075,000 - 6,075,000 -37.37%
Community Development Transfer to CIP - - - - N/A
Hotel Tax Fund Transfer to CIP - - - - N/A
Capital Transfers to CIP 6,075,000$ 6,075,000$ -$ 6,075,000$ -37.37%
General Government Capital Imp. Proj. 37,972,658$ 9,752,561$ -$ 9,752,561$ -48.52%
Utility Capital Improvement Projects 24,189,330 10,774,639 (6,075,000) 4,699,639 -72.45%
BVSWMA Capital Improvement Projects - - - - NA
Community Development Capital Imp Proj. 561,500 561,500 - 561,500 N/A
Special Revenue Capital Imp. Proj. 3,562,596 1,111,013 - 1,111,013 -31.04%
Wolf Pen Creek TIF Capital Imp. Proj. 3,331,634 3,033,313 - 3,033,313 -10.78%
Subtotal of Capital Expenditures 69,617,718$ 25,233,026$ (6,075,000)$ 19,158,026$ -55.97%
Totals 353,448,523$ 267,229,270$ (33,763,333)$ 233,465,937$ -10.03%
FY10 Approved FY10 Approved Net Operating % Change
Fiscal Year 2009-2010 Total Funds Total Appropriation Transfers and Capital from Prior
Approved Budget Available of Funds in Budget Fiscal Year
General Fund 62,130,126$ 60,355,104$ (6,332,066)$ 54,023,038$ 0.00%
Debt Service Fund 16,831,470 12,222,459 - 12,222,459 1.43%
Economic Development Fund 1,505,276 967,000 (967,000) - N/A
Parks Xtra Education Fund 96,541 112,507 - 112,507 5.39%
Municipal Court Funds 1,052,285 336,160 - 336,160 14.87%
Police Seizure Fund 38,281 20,796 - 20,796 1.44%
Utility Funds 130,686,900 114,778,903 - 114,778,903 7.30%
Sanitation Fund 8,533,878 6,776,443 - 6,776,443 -2.76%
Parking Enterprise Fund 2,308,312 1,618,638 - 1,618,638 91.26%
BVSWMA Fund 10,910,381 5,598,996 5,598,996 -44.40%
Hotel Tax Fund 5,777,820 4,456,982 - 4,456,982 99.88%
Community Development Fund 3,220,747 2,873,865 2,873,865 -28.59%
Traffic Safety Fund 2,139,315 1,889,328 1,889,328 77.05%
Insurance Funds 16,580,531 9,374,623 (9,374,623) - N/A
Utility Customer Service Fund 2,356,808 2,272,476 (2,272,476) - N/A
Internal Services Funds 10,663,241 5,040,250 (5,040,250) - N/A
Drainage Fund 3,576,195 1,233,654 - 1,233,654 -16.66%
Business Park Fund 631,640 250,000 - 250,000 0.00%
Cemetery Perpetual Care Fund 1,699,199 - - - N/A
Memorial Cemetery Endowment Fund 395,500 75,000 - 75,000 0.00%
Memorial Cemetery Fund 857,557 - - - -100.00%
ARRA of 2009 Fund 22,436 22,436 - 22,436 N/A
Subtotal of Operations & Maintenance 282,014,439$ 230,275,620$ (23,986,415)$ 206,289,205$ 2.51%
Utility Funds Transfer to CIP 9,700,000 9,700,000 - 9,700,000 31.97%
Community Development Transfer to CIP - - - - N/A
Hotel Tax Fund Transfer to CIP - - - - -100.00%
Capital Transfers to CIP 9,700,000$ 9,700,000$ -$ 9,700,000$ -32.40%
General Government Capital Imp. Proj. 36,421,145$ 18,945,296$ -$ 18,945,296$ 507.09%
Utility Capital Improvement Projects 42,806,832 26,758,497 (9,700,000) 17,058,497 -18.71%
BVSWMA Capital Improvement Projects 8,495,840 2,495,132 - 2,495,132 -65.41%
Community Development Capital Imp Proj. - - - - NA
Special Revenue Capital Imp. Proj. 5,780,725 1,611,138 - 1,611,138 49.79%
Wolf Pen Creek TIF Capital Imp. Proj. 3,702,836 3,400,000 - 3,400,000 184.25%
Subtotal of Capital Expenditures 97,207,378$ 53,210,063$ (9,700,000)$ 43,510,063$ 29.54%
Totals 388,921,817$ 293,185,683$ (33,686,415)$ 259,499,268$ 4.15%
11/11/2010 14:49
33
General Fund23.39%Debt Service Fund5.39%Sanitation Fund3.00%Parking Enterprise Fund0.75%BVSWMA Fund0.62%Other Capital Project Funds0.65%Internal Services0.02%Memorial Cemetery Endowment Fund0.00%Utility Funds Transfer to CIP2.60%General Government CIP4.18%Utility CIP2.01%Other CIP2.02%City of College StationNet Budget ‐$233,465,937General Fund23.39%Debt Service Fund5.39%Other Governmental Funds0.22%Hotel Tax Fund0.94%Community Development Fund1.52%Other Special Revenue Funds0.20%Utility Funds52.47%Sanitation Fund3.00%Parking Enterprise Fund0.75%BVSWMA Fund0.62%Other Capital Project Funds0.65%Internal Services0.02%Memorial Cemetery Endowment Fund0.00%Utility Funds Transfer to CIP2.60%General Government CIP4.18%Utility CIP2.01%Other CIP2.02%City of College StationNet Budget ‐$233,465,93734
City of College Station
All Funds Operations & Maintenance
Summary
EXPENDITURE BY FUND
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FUND FY09 FY10 FY10 FY11 FY11 FY10 to FY11
General Fund 58,888,189$ 57,519,446$ 57,199,043 56,992,070$ 58,495,719$ 1.70%
Xtra Education Fund 88,032 96,474 94,563 95,555 95,555 -0.95%
Court Security Fund 139,977 159,835 131,787 118,298 118,298 -25.99%
Juvenile Case Mgr Fund 81,022 97,160 82,055 90,148 90,148 -7.22%
Recreation Fund - - - 935,459 935,459 N/A
ARRA Fund - 975,876 975,876 65,000 65,000 -93.34%
Traffic Safety Fund 633,334 1,774,500 474,180 - 60,000 -96.62%
Community Development 255,594 280,351 280,351 319,740 319,740 14.05%
Parking Enterprise Fund 535,931 973,188 1,013,036 622,504 785,504 -19.29%
Electric Fund 71,374,907 81,435,621 81,323,827 83,338,513 83,423,013 2.44%
Water Fund 4,268,598 4,286,675 4,123,034 4,469,040 4,510,876 5.23%
Wastewater Fund 4,917,293 5,191,102 5,230,396 5,037,872 5,125,407 -1.27%
Sanitation Fund 5,556,960 5,294,564 5,274,455 5,617,694 5,617,694 6.10%
Property Casualty 77,118 105,393 95,393 120,353 120,353 14.19%
Employee Benefits 70,337 69,400 71,546 71,841 71,841 3.52%
Workers Comp 97,544 121,834 125,834 151,553 151,553 24.39%
Utility Customer Service Fund 2,318,956 2,191,504 2,136,233 2,240,993 2,240,993 2.26%
Fleet Fund 1,569,120 1,537,274 1,560,372 1,615,548 1,665,548 8.34%
Communications Fund 669,442 - - - - N/A
BVSWMA Fund - - - 1,457,339 1,457,339 N/A
COMBINED FUND TOTAL 151,542,354$ 162,110,197$ 160,191,981 163,359,520$ 165,350,040$ 2.00%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 54,997,587$ 56,277,969$ 56,108,040$ 58,583,935$ 59,252,967$ 5.29%
Supplies 5,498,034 4,979,686 5,507,967 5,227,743 5,404,179 8.52%
Maintenance 5,963,214 4,808,385 4,503,137 4,593,061 4,593,061 -4.48%
Purchased Services 84,213,102 93,702,541 91,971,400 94,158,592 94,903,644 1.28%
Capital Outlay 870,417 2,341,616 2,101,437 796,189 1,196,189 -48.92%
COMBINED FUND TOTAL 151,542,354$ 162,110,197$ 160,191,981$ 163,359,520$ 165,350,040$ 2.00%
PERSONNEL SUMMARY BY FUND
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FUND FY08 FY09 FY10 FY11 FY11 FY10 to FY11
General Fund 637.50 652.75 660.75 648.25 655.25 -0.83%
Xtra Education Fund - - - - - 0.00%
Court Security Fund - 2.50 2.50 2.00 2.00 -20.00%
Juvenile Case Mgr Fund - 1.75 1.75 1.75 1.75 0.00%
Recreation Fund - - - 10.00 10.00 0.00%
ARRA Fund - - 1.00 1.00 1.00 0.00%
Traffic Safety Fund - 1.00 1.00 - - -100.00%
Community Development 4.00 4.50 4.50 4.50 4.50 0.00%
Parking Enterprise Fund 9.00 8.00 8.00 8.00 8.00 0.00%
Electric Fund 64.50 68.50 68.50 68.50 68.50 0.00%
Water Fund 30.00 29.00 29.00 29.50 29.50 1.72%
Wastewater Fund 46.00 49.00 49.00 49.00 49.00 0.00%
Sanitation Fund 35.00 35.25 35.25 35.50 35.50 0.71%
Property Casualty - 1.50 1.50 1.50 1.50 0.00%
Employee Benefits - 1.00 1.00 1.00 1.00 0.00%
Workers Comp - 1.50 1.50 1.50 1.50 0.00%
Utility Customer Service Fund 29.50 29.50 29.50 28.50 28.50 -3.39%
Fleet Fund 15.00 15.00 15.00 15.00 15.00 0.00%
Communications Fund 6.00 7.00 - - - 0.00%
BVSWMA Fund 27.50 27.25 27.25 26.50 26.50 -2.75%
COMBINED FUND TOTAL 904.00 935.00 937.00 932.00 939.00 0.21%
35
2010‐2011 Approved Annual Budget
Combined Summary of Revenues & Expenditures
With Comparisons to 2009‐10 Budget
Governmental Funds Enterprise Funds Special Revenue Funds
General Fund Debt Service (1) Other (2) Utilities Sanitation
Parking
Enterprise BVSWMA Hotel Tax
Community
Development
ARRA of
2009
Traffic Safety
Fund
(3) Court
Funds Police Seizure
BEGINNING BALANCE 9,382,944$ 5,155,944$ 3,409,420$ 13,501,580$ 1,548,156$ 754,396$ -$ 3,352,311$ 1,609,579$ 7,787$ 160,321$ 717,676$ 67,955$
REVENUES:
Ad Valorem Tax 12,453,704 12,058,136 - - -
Sales Tax 19,077,164 - - -
Other Taxes 2,520,000 - - 3,394,000 -
Licenses & Permits 843,285 - - -
Intergovernmental 176,305 - - 4,120,460 65,520 -
Charges for Services 2,847,063 502,094 121,178,966 7,094,394 1,016,692 -
Fines, Forfeits & Penalties 3,436,064 8,000 - 160,000 274,640 20,000
Investment Earnings 115,000 100,000 61,063 334,000 12,000 17,529 28,000 1,603 8,364 735
Other 543,487 650,547 2,267,300 1,000 4,000 1,457,339 -
Return on Investment 11,979,347 - - -
Transfers In 617,938 495,000 - -
Long Term Debt Issuance - - -
Total Revenues 53,991,419$ 12,776,074$ 1,716,704$ 123,780,266$ 7,107,394$ 1,198,221$ 1,457,339$ 3,422,000$ 4,120,460$ 65,520$ 1,603$ 283,004$ 20,735$
TOTAL AVAILABLE RESOURCES 63,374,363 17,932,018 5,126,124 137,281,846 8,655,550 1,952,617 1,457,339 6,774,311 5,730,039 73,307 161,924 1,000,680 88,690
EXPENDITURES:
General Government 4,264,204 - - -
Fiscal Services 3,113,654 - - -
Police 14,626,374 - - -
Fire 11,899,890 - - -
Planning & Development Services 3,513,042 - - -
Public Works 6,821,413 - - -
Parks & Recreation 8,349,027 935,459 - -
Information Services 3,946,682 - - -
Library 1,049,801 - - -
Utilities - 92,388,636 -
CIP Department 911,632 -
Projects/Direct Capital - 670,660 -
Sanitation - - 5,617,694 -
Parking Enterprise - - 785,504 -
BVSWMA - - 1,442,276 -
Community Development - - 3,292,340 -
Outside Agency Funding 390,942 - - 50,240 1,346,000 164,094 -
Debt Service 12,556,058 - 13,709,919 863,000 222,519 -
Return on Investment - 11,276,291 702,208 -
Contingency 422 889 -246 842 70 410 1 352 15 063 50 000 42 -Contingency 422,889 - 246,842 70,410 1,352 15,063 50,000 42 -
Internal Services - - -
Self-Insurance - - -
Other/Other Transfers 720,928 25,900 351,256 1,856,471 155,112 234,000 65,000 60,000 310,426 20,000
General & Administrative Transfers (5,413,411) 21,978 2,349,334 419,104 98,736 347,816 102,484 - 847
CIP Expenditures Less G&A Xfers* - - 561,500 -
Transfers to CIP Funds - 6,075,000 -
Total Expenditures 54,617,067$ 12,581,958$ 1,308,693$ 128,573,153$ 7,014,768$ 1,748,592$ 1,457,339$ 2,200,335$ 4,120,460$ 65,000$ 60,000$ 310,426$ 20,847$
Change in Fund Balance (625,648) 194,116 408,011 (4,792,887) 92,626 (550,371) - 1,221,665 - 520 (58,397) (27,422) (112)
ENDING FUND BALANCE 8,757,296$ 5,350,060$ 3,817,431$ 8,708,693$ 1,640,782$ 204,025$ -$ 4,573,976$ 1,609,579$ 8,307$ 101,924$ 690,254$ 67,843$
(1) Other Governmental Funds comprised of the Economic Development, Parks Xtra Education, Memorial Cemetery, Convention Center, Efficiency Time Payment Funds and Recreation Fund
(2) Utilities comprised of the Electric, Water and Wastewater Funds
(3) Court Funds comprised of Court Technology, Court Security and Juvenile Case Manager Funds
(4) Governmental Funds comprised of Streets, Parks, Facilities & Technology, Business Park, and Drainage Funds
(5) Internal Services Funds comprised of Fleet Maintenance, Utility Customer Service, and Equipment Replacement
(6) 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.
36
FY 2010-2011 FY 2009-2010 FY 2008-2009
Capital Projects Funds Internal Services Funds Total Less Transfers Net Total Adopted Amended Actual
Parkland
Dedication
Wolf Pen
Creek TIF
Cemetery
Perpetual
Mem Cemetery
Endowment
(4) Governmental
Funds
(2) Utility
Funds
(5) Internal
Services
(6) Self
Insurance All Funds All Funds 2010-2011 2009-2010 2009-2010 2008-2009
1,319,067$ 3,316,634$ 1,700,694$ 312,971$ 32,752,619$ 678,230$ 5,561,939$ 4,901,026$ 90,211,249$ (10,462,965)$ 79,748,284$ 91,691,179$ 91,691,179$ 289,564,573$
- - - - 24,511,840 - 24,511,840 24,727,545 24,727,545 22,769,699
- - - - 19,077,164 - 19,077,164 19,624,512 19,624,512 19,438,179
- - - - 5,914,000 - 5,914,000 6,443,000 6,443,000 6,227,302
- - - - 843,285 - 843,285 1,017,900 1,017,900 1,007,151
- 130,000 - - 4,492,285 - 4,492,285 4,415,497 4,415,497 1,896,623
1,968,400 - 220,198 - 134,827,807 - 134,827,807 136,371,933 136,371,933 125,402,255
- - - - 3,898,704 - 3,898,704 5,510,822 5,510,822 4,491,960
16,000 15,000 20,000 5,400 334,900 21,100 85,548 57,701 1,233,943 - 1,233,943 1,704,925 1,704,925 2,377,645
300,000 15,000 123,404 14,000 - 200,000 1,700,015 7,276,092 - 7,276,092 5,700,686 5,700,686 6,248,163
- - - - 11,979,347 - 11,979,347 12,254,762 12,254,762 10,966,801
466,950 6,075,000 7,858,133 8,703,522 24,216,543 (24,216,543) - 34,298,471 28,354,874 27,737,457
6,460,000 17,285,000 - 23,745,000 - 23,745,000 45,165,500 45,165,500 9,815,000
316,000$ 15,000$ 35,000$ 128,804$ 9,244,250$ 23,511,100$ 8,363,879$ 10,461,238$ 262,016,010$ (24,216,543)$ 237,799,467$ 297,235,553$ 291,291,956$ 238,378,235$
1,635,067 3,331,634 1,735,694 441,775 41,996,869 24,189,330 13,925,818 15,362,264 352,227,259 (34,679,508) 317,547,751 388,926,732 382,983,135 527,942,808
- -
- - - - 4,264,204 - 4,264,204 4,206,026 4,121,398 4,763,622
- - - - 3,113,654 - 3,113,654 3,206,341 3,102,433 3,161,357
- - - - 14,626,374 - 14,626,374 14,215,466 13,825,757 14,083,071
- - - - 11,899,890 - 11,899,890 11,462,357 11,683,732 11,754,088
- - - - 3,513,042 - 3,513,042 2,698,317 2,621,123 2,803,512
- - - - 6,821,413 - 6,821,413 7,462,930 7,148,907 6,495,104
- - - - 9,284,486 - 9,284,486 9,069,889 8,864,910 8,785,858
- - - - 3,946,682 - 3,946,682 4,117,715 3,988,737 3,298,479
- - - - 1,049,801 - 1,049,801 1,080,589 1,077,922 1,119,771
- - - - 92,388,636 - 92,388,636 84,726,583 90,129,899 90,929,999
- - - - 911,632 - 911,632 892,932 884,527 476,462
- - - - 670,660 - 670,660 758,660 783,499 9,907,730
- - - - 5,617,694 - 5,617,694 5,403,519 5,294,564 5,801,463
- - - - 785,504 - 785,504 973,188 973,188 642,536
- - - - 1,442,276 - 1,442,276 4,164,863 4,538,812 3,966,922
- - - - 3,292,340 - 3,292,340 2,605,236 4,686,038 801,580
- - - - 1,951,276 - 1,951,276 2,113,036 2,113,036 790,262
- - - - 27,351,496 - 27,351,496 25,856,546 26,212,461 18,228,904
- - - - 11,978,499 - 11,978,499 12,254,762 12,254,762 10,966,801
----806 598 -806 598 1 172 075 847 815 -
Permanent
- - - - 806,598 - 806,598 1,172,075 847,815 -
- - 9,082,371 - 9,082,371 (9,037,955) 44,416 7,312,726 7,603,426 7,118,880
- - - 11,352,989 11,352,989 (11,352,989) - 9,334,623 9,634,623 9,798,815
(19,513) 10,000 (168,709) (163,783) - - 3,457,088 (698,825) 2,758,263 8,855,175 9,346,233 (10,084,228)
19,513 1,849,816 163,783 - 40,000 - - - - -
986,013 3,033,313 9,591,636 10,774,639 - - 24,947,101 (6,075,000) 18,872,101 53,210,063 55,398,176 46,948,119
- - - - 6,075,000 - 6,075,000 9,700,000 9,700,000 -
986,013$ 3,033,313$ -$ 10,000$ 11,272,743$ 10,774,639$ 9,082,371$ 11,392,989$ 260,630,706$ (27,164,769)$ 233,465,937$ 286,853,617$ 296,835,978$ 252,559,107$
(670,013) (3,018,313) 35,000 118,804 (2,028,493) 12,736,461 (718,492) (931,751) 1,385,304 2,948,226 4,333,530 10,381,936 (5,544,022) (14,180,872)
649,054$ 298,321$ 1,735,694$ 431,775$ 30,724,126$ 13,414,691$ 4,843,447$ 3,969,275$ 91,596,553$ (7,514,739)$ 84,081,814$ 102,073,115$ 86,147,157$ 275,383,701$
Total Revenues 214,054,467$ -$ 214,054,467$
Transfers In 24,216,543 (24,216,543) -
Long Term Debt Issuance 23,745,000 - 23,745,000
Decrease in Fund Balance (1,385,304) (2,948,226) (4,333,530)
Total Appropriations 260,630,706$ (27,164,769)$ 233,465,937$
37
Analysis of Tax Rate
Fiscal Year 2010-2011
Approved Approved
FY 10 FY 11
Assessed Valuation of Real and Exempt Property $6,235,564,687 $6,325,818,517
(Based on 100% of Market Value)
Less: Exempt Property $654,168,327 $682,997,015
Less: Agricultural Loss $99,640,840 $99,032,310
Less: Over 65 and Veterans Exemptions $70,097,132 $73,949,425
Less: House Bill 366 $128,177 $141,432
Less: Abatements $9,168,088 $7,918,958
Less: Proration $501,052 $394,577
Less: Freeport $10,478,991 $5,952,339
Taxable Assessed Value $5,391,382,080 $5,455,432,461
Freeze Taxable $343,688,768 $370,846,447
Freeze Adjusted Taxable $5,047,693,312 $5,084,586,014
O&M and Debt Service Portion $5,322,008,668 $5,455,432,461
TIF Captured Value $69,373,412 $0
Total $5,391,382,080 $5,455,432,461
Apply Tax Rate per/$100 Valuation 0.4394/$100 0.447543/$100
Freeze Actual Tax $1,447,374 $1,549,131
Amount lost to Tax Freeze $69,529 $80,368
Total Tax Levy $23,626,939 $24,304,840
Estimate 100% Collection $23,626,939 $24,304,840
Tax Rate Per Percent Estimated
$100 Valuation Of Levy Collections
Debt Service 0.220194 49.2%$11,958,136 Estimate
General Fund 0.227349 50.8%$12,346,704 Estimate
Proposed Tax Rate 0.447543 100%$24,304,840 Estimate
38
Analysis of Property ValuationsAnalysis of Property ValuationsAnalysis of Property Valuations
Ail TtlM kt Et TtlT blAppraisalTotal Market Exempt Total TaxableAppraisalTotal Market Exempt Total Taxable
Y Vl ti Vl Vl *Year Valuation Value Value *
2001 2 870 510 984 380 950 901 2 489 560 08320012,870,510,984 380,950,901 2,489,560,083
2002 3 151 961 166 428 395 713 2 723 565 45320023,151,961,166 428,395,713 2,723,565,453
2003 3 522 272 128 493 364 734 3 028 907 39420033,522,272,128 493,364,734 3,028,907,394
2004 3,847,854,578 556,723,136 3,291,131,44220043,847,854,578 556,723,136 3,291,131,442
2005 4,260,094,126 614,609,545 3,645,484,58120054,260,094,126 614,609,545 3,645,484,581
2006 4 698 557 824 643 387 278 4 055 170 54620064,698,557,824 643,387,278 4,055,170,54620064,698,557,824 643,387,278 4,055,170,546
2007 5 223 363 290 677 645 842 4 545 717 44820075,223,363,290 677,645,842 4,545,717,448,,,,,,,,
2008 5 726 153 143 701 998 930 5 024 154 21320085,726,153,143 701,998,930 5,024,154,213
2009 6 235 564 687 844 182 607 5 391 382 08020096,235,564,687 844,182,607 5,391,382,080
2010 6 325 818 517 870 386 056 5 455 432 46120106,325,818,517 870,386,056 5,455,432,461
City of College Station Ad Valorem Tax ValuationCityofCollegeStationAdValoremTaxValuationCity of College Station Ad Valorem Tax ValuationCity of College Station Ad Valorem Tax Valuation
6,000
City of College Station Ad Valorem Tax Valuation
5,000
6,000
City of College Station Ad Valorem Tax Valuation
5,000
6,000
City of College Station Ad Valorem Tax Valuation
4 000
5,000
6,000
City of College Station Ad Valorem Tax Valuation
4 000
5,000
6,000
City of College Station Ad Valorem Tax Valuation
4,000
5,000
6,000 $City of College Station Ad Valorem Tax Valuation
4,000
5,000
6,000 $City of College Station Ad Valorem Tax Valuation
3,000
4,000
5,000
6,000 ONS $City of College Station Ad Valorem Tax Valuation
3,000
4,000
5,000
6,000 ONS $City of College Station Ad Valorem Tax Valuation
2 000
3,000
4,000
5,000
6,000 ILLIONS $City of College Station Ad Valorem Tax Valuation
2 000
3,000
4,000
5,000
6,000 ILLIONS $City of College Station Ad Valorem Tax Valuation
2,000
3,000
4,000
5,000
6,000 MILLIONS $City of College Station Ad Valorem Tax Valuation
1,000
2,000
3,000
4,000
5,000
6,000 MILLIONS $City of College Station Ad Valorem Tax Valuation
1,000
2,000
3,000
4,000
5,000
6,000 MILLIONS $City of College Station Ad Valorem Tax Valuation
0
1,000
2,000
3,000
4,000
5,000
6,000 MILLIONS $City of College Station Ad Valorem Tax Valuation
0
1,000
2,000
3,000
4,000
5,000
6,000 MILLIONS $City of College Station Ad Valorem Tax Valuation
0
1,000
2,000
3,000
4,000
5,000
6,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010MILLIONS $City of College Station Ad Valorem Tax Valuation
0
1,000
2,000
3,000
4,000
5,000
6,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010MILLIONS $City of College Station Ad Valorem Tax Valuation
0
1,000
2,000
3,000
4,000
5,000
6,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010MILLIONS $City of College Station Ad Valorem Tax Valuation
0
1,000
2,000
3,000
4,000
5,000
6,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010MILLIONS $City of College Station Ad Valorem Tax Valuation
0
1,000
2,000
3,000
4,000
5,000
6,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010MILLIONS $City of College Station Ad Valorem Tax Valuation
* Assessed value is 100% of the estimated value.
0
1,000
2,000
3,000
4,000
5,000
6,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010MILLIONS $City of College Station Ad Valorem Tax Valuation
Assessed value is 100% of the estimated value.
0
1,000
2,000
3,000
4,000
5,000
6,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010MILLIONS $City of College Station Ad Valorem Tax Valuation
39
Citizens of College Station
Mayor and City Council
Interim City Attorney
Carla Robinson
City Secretary
Sherry Mashburn
Municipal Court Judge
Edward J. Spillane III
Internal Auditor
Ty Elliott
Appointed Boards & Commissions
City Manager
Glenn Brown
Assistant City Manager
Kathy Merrill
Police Department
Jeff Capps, Police Chief
Fire Department
R.B. Alley III, Fire Chief
Information Technology
Ben Roper, Director
Human Resources
Alison Pond, Director
Electric Utility
David Massey, Director
Assistant City Manager
David Neeley
Fiscal Services
Jeff Kersten, Chief Financial Officer
Parks & Recreation
David Schmitz, Interim Director
Public Works
Charles Gilman, Director
Water Services
David Coleman, Director
Capital Improvement Projects
Charles Gilman, Director
Planning & Development Services
Bob Cowell, Director
Economic & Community Development
David Gwin, Director
City of College Station
Summary Organizational Chart
As of October, 2010
Public Communications &
Marketing
Jay Socol, Director 40
Citizens of College Station
Mayor and City
Council
City of College Station
Detailed Organizational Chart
As of October, 2010
City Attorney City Secretary City Manager Municipal
Judges Internal Auditor
Appointed
Boards and
Commissions
Assistant City
Manager Electric Utility Assistant City
Manager
Fire
Department
Police
Department
Information
Technology
Human
Resources
Public
Communications
and Marketing
Administration
Emergency
Management
Suppression
Prevention
Emergency
Medical Services
(EMS)
Administration
Uniform Patrol
Criminal
Investigations
Special Services
Quartermaster
Communications/
Jail
Recruiting/
Training
Information
Services
Administration
E-Government
Geographic
Information
Services
Mail Services
Management
Information
Systems
Communications
Services
Fiscal Services
Planning &
Development
Services
Economic &
Community
Development
Parks &
Recreation Public Works Water Services Capital Projects
Administration
Treasurer
Accounting
Purchasing
Budget &
Strategic
Planning
Municipal
Court
Utility
Customer
Service
Planning
Administration
Building
Inspection
Development
Coordination
Code
Enforcement
Planning
Neighborhood
Services
Transportation
Planning
Greenways
Geographic
Information
Services
Economic
Development
Community
Development
Northgate
District
Management
Administration
Recreation
Special
Facilities
Operations
Forestry
Library
Administration
Traffic
Engineering
Facilities
Maintenance
Streets &
Drainage
Maintenance
Traffic Signs &
Signals
Fleet Services
Sanitation
Plant
Operations
Field
Operations
Environmental
Services
Water
Resources
GIS & Asset
Management
Engineering 41
Strategic Planning and Budget Process – FY 2010‐2011
January Personnel summaries and skill level data is sent to City departments to begin preparation of
the Salary and Benefits portion of the budget.
Budget staff meets to go over general action plans for the upcoming budget season and
assign duties and responsibilities.
Preliminary work begins on upcoming fiscal year budget.
February Requests for fixed cost information as well as vehicle and equipment replacement data is
sent out to the City departments.
Prepare and distribute 1st quarter financial reports.
March Budget analysts prepare Department and Fund summaries, prepare and update the
computer system, and finalize predetermined budget amounts for fixed costs.
Develop forecasts.
April Budget department kicks off new budget year with City departments.
Analysts begin preliminary work with Departments and assist Departments in preparing
their budget submittal.
May Department budgets are due back to the Budget Office.
Budget Analysts review base budget requests and requests for increases in funding via
service level adjustments (SLAs).
Budget Analysts review budget reduction submittals with departments.
Prepare and distribute 2nd quarter financial reports.
June Budget Staff prepares Proposed Budgets and meets with Department Directors and City
Manager to discuss budget requests and service levels.
City Council participates in a Strategic Planning Retreat to review mission and vision
statements and identify strategic priorities for the upcoming fiscal year.
July Prepare Proposed Budget Document.
August Conduct televised budget workshops during regular Council meetings.
Present Proposed Budget to City Council.
Review Proposed Operating and Capital Improvement Program.
Prepare and distribute 3rd quarter financial reports.
September Publish 1st Tax Notice (Notice of Public Hearing on Tax Increase).
Public Hearing of Proposed Budget.
Public Hearing #1 on tax increase (regular Council meeting).
Public Hearing #2 on tax increase (special Council meeting).
Publish 2nd Tax Notice (Notice of Tax Revenue increase).
Council adoption of Budget.
Council adoption of Tax Rate.
October Prepare Approved Budget Document.
Prepare Capital Improvement Programs Document.
November ‐
December
Prepare and distribute 4th quarter financial reports.
Reviews and Special Projects.
Monitor Budget.
42
General Fund
The General Fund accounts for all activities typically considered governmental functions of the City. These include
Public Safety, Public Works, Parks and Recreation, as well as Planning and Development Services. Also included
are the primary support services for these areas such as Fiscal Services, Information Technology, and administrative
services in General Government.
The General Fund is budgeted using the current financial resources measurement focus and the modified accrual
basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund
financial statement reporting. Revenues are recognized when they become measurable and available to finance
expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the
exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1.
The General Fund is influenced by current policies and approved policy changes. The policies include inter-fund
equity; maintaining a balance between revenues and expenditures; and maintaining the level of service currently
provided as the city experiences residential and commercial growth.
The approved FY11 General Fund revenues are $53,991,419. This is a 0.3% decrease from the FY10 revised budget.
This decrease is due to the impact of the current economic instability in State and local level on the City’s main
revenue streams. The revenue budget includes an approved increase in the General Fund tax rate of 1.7382 cents per
$100 valuation, which will provide an additional $914,601 in revenue. Due to the economic downturn that has been
occurring since late 2008, Sales Tax revenues are projected to remain flat from the FY10 year-end estimate.
Revenue projections are realistic estimates relative to historical trends and consider economic variables that affect
the City’s revenue stream. Revenue streams such as Sales Tax, which in the past have seen steady and consistent
growth, are flat or even declining in some cases. Appendix D provides historic data on all General Fund revenue
categories. Major revenue estimates and assumptions are explained below.
1. Property Taxes in FY11 are projected to be $12,453,704. The anticipated revenues are based on an operations
and maintenance (O&M) tax rate of 22.7349 cents per $100 valuation. The O&M portion of the tax rate reflects
a 1.7382 cent increase over the FY10 O&M portion of the tax rate. This includes 0.9239 cents that was shifted
from the debt portion of the tax rate. The additional revenue generated by this increase will be used to fund
additional Police and Fire personnel.
2. Sales Tax is projected to be $19,077,164 in FY11; this projection equals the FY10 revised budget. Sales Tax
revenue estimates are based on analysis of historic revenues and expected future retail sales and employment.
As previously noted, Sales Tax revenue growth has flattened out in comparison to past years due to downturn in
the economy. Sales tax is the largest revenue stream in the General Fund, and makes up approximately 35% of
overall General Fund revenues.
3. Mixed Drink and Franchise Taxes are projected to be $2,520,000, which is 5.8% below the FY10 revised
budget. Franchise taxes include phone, cable, and natural gas.
4. Permit Revenue for FY11 is projected to be $843,285. This is an estimated reduction in projected permit
revenue by 17.2% from fiscal year 2010. This decrease is mostly from a decrease in building permits issued
due to the recent economic downturn.
5. Intergovernmental Revenues for FY11 are anticipated to be $176,305, or 21.6% lower than the revised FY10
budget. Among the intergovernmental revenues the City anticipates receiving are reimbursement from TAMU
for staffing Fire Station #4, and reimbursement from City of Bryan, TAMU, and Brazos County for a portion of
the staff assistant position for the Joint Emergency Operations Center. As grants are received, the FY11 budget
will be amended for those amounts.
6. Parks and Recreation revenues are projected to be $561,975 in FY11. This is a 48.9% decrease from the FY10
revised budget. At Council’s recommendation, a separate Recreation Fund has been created to account for
43
Parks and Recreation program related revenues and expenditures. This decrease is a result of $407,335 in
program revenue being moved from the General Fund to the Recreation Fund.
7. Other Service Charges include miscellaneous charges and fees from various departments within the general
fund, including Development Services, Police, Fire, and Municipal Court. These revenues are projected to be
$2,285,087 in FY11. This is an increase over the prior year due primarily to the increase in Development fees
approved in FY10.
8. Fines, Forfeits, and Penalties are principally ticket and court fines from Municipal Court. These fines are
generated primarily through traffic citations. Fines, forfeits, and penalties are projected to be $3,436,065 in
FY11, which is in line with the FY10 year-end estimate.
9. Investment earnings are projected to be $115,000 in FY11. Investment earnings in FY10 have been adjusted
down to reflect the economic downturn and very low interest rates. FY11 projected earnings are equal to the
FY10 year-end estimate.
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 FY11 Approved Budget is $543,487.
11. Return on Investment (ROI) transfers from the enterprise funds are approved to be $11,979,347 for FY11.
This is a 2.2% decrease over the FY10 revised budget.
Net Expenditures for FY11 are approved at $54,617,067 or 3.7% above the FY10 revised budget.
The approved General Fund budget includes limited additional funds for public safety, street maintenance, and
minimal salary increases.
$202,889 is budgeted in the Police Department for the implementation of a portion of the Police Strategic Plan that
resulted from the recommendations of the Management Review that was completed in FY09. This service level
adjustment would provide four additional civilian positions for the Police Department.
Additionally, funds in the amount of $619,898 are approved for the addition of nine firefighters and their related
equipment purchases to the Fire Department for the future operations of Fire Station #6.
$250,000 is budgeted in Public Works for thoroughfare street rehabilitation projects, $10,000 in accreditation funds,
$50,000 for an additional fleet wash rack, and $26,400 for intersection and warrant studies.
One-time funds in the amount of $150,812 are approved in the General Fund to cover the increase in cost between
hybrid vehicles and gas vehicles. $86,383 is included in Police, $21,960 in Fire, $10,980 in Public Works, $10,980
in Parks, $9,529 in Planning & Development Services, and $10,980 in Economic Development’s approved budgets.
Additional funds in the amount of $744,769 are included in the FY11 Approved Budget for a pay plan. Funds for
pay increases were approved in the FY10 budget, but did not occur due to a continued weak economy.
These SLAs are not to be implemented until well into the fiscal year. This will provide an opportunity to
assess the state of the economy and to make sure estimated revenues are going to meet expenditures this fiscal
year. If revenues do not meet expenditures, then these increases in service levels will be delayed, or will not
occur.
A total of 655.25 positions are included in the approved General Fund budget. A total of 13.50 full-time equivalent
positions were permanently reduced from the FY10 Revised Budget. Per City Council’s request for a separate
Recreation Fund, a total of 5.0 positions were moved out of the General Fund into the new Recreation Fund. An
additional 4.0 civilian Police positions and 9.0 Firefighters are approved service level adjustments with the FY11
Approved Budget. This is a net increase of 5.5 positions over the FY10 Revised Budget. A full listing of personnel
can be found in Appendix C.
44
FY10 FY10 FY11 FY11 % Chg
FY09 Revised Year-End Approved Approved in Budget
Actual Budget Estimate Base Budget Budget FY10-FY11
Beginning Fund Balance 10,227,379$ 8,192,824$ 8,192,824 9,382,944$ 9,382,944$
REVENUES:
Ad Valorem Tax 9,571,610$ 11,261,094$ 11,251,456$ 11,539,103$ 12,453,704$ 10.6%
Sales Tax 19,436,672 19,624,512 19,077,164 19,077,164 19,077,164 -2.8%
Mixed Drink & Franchise 2,652,652 2,676,000 2,575,000 2,520,000 2,520,000 -5.8%
Licenses & Permits 1,007,151 1,017,900 876,585 843,285 843,285 -17.2%
Intergovernmental 803,878 224,741 523,501 176,305 176,305 -21.6%
Parks & Recreation 1,006,105 1,099,500 969,514 561,975 561,975 -48.9%
Other Charges for Services 2,019,160 1,970,344 1,995,711 2,285,087 2,285,087 16.0%
Fines, Forfeits & Penalties 3,274,833 3,233,872 3,435,946 3,436,065 3,436,065 6.3%
Investment Earnings 208,146 275,000 115,000 115,000 115,000 -58.2%
Miscellaneous 552,492 525,600 538,990 543,487 543,487 3.4%
Return on Investment 10,966,801 12,254,762 12,254,762 11,979,347 11,979,347 -2.2%
TOTAL REVENUES 51,499,500$ 54,163,325$ 53,613,629$ 53,076,818$ 53,991,419$ -0.3%
TOTAL FUNDS AVAILABLE 61,726,879$ 62,356,149$ 61,806,453$ 62,459,762$ 63,374,363$ 1.6%
EXPENDITURES:
Police Department 14,102,836$ 13,825,757$ 13,782,979$ 14,337,102$ 14,626,374$ 5.8%
Fire Department 11,752,639 11,683,732 11,618,962 11,258,032 11,899,890 1.9%
Public Works Department 7,722,616 7,148,907 7,058,541 6,524,033 6,821,413 -4.6%
Capital Projects Department 861,818 884,527 901,474 911,632 911,632 3.1%
Parks & Recreation Department 9,217,437 8,864,910 8,881,820 8,224,047 8,349,027 -5.8%
Public Library 1,119,768 1,077,922 1,077,922 1,049,801 1,049,801 -2.6%
Planning & Development Services 2,870,506 2,621,123 2,620,096 3,493,863 3,513,042 34.0%
Information Technology 3,353,493 3,988,737 3,968,925 3,946,682 3,946,682 -1.1%
Fiscal Services 3,159,296 3,102,433 3,098,938 3,113,654 3,113,654 0.4%
General Government 4,396,032 4,121,398 4,188,386 4,133,224 4,264,204 3.5%
General Fund Landfill Costs 331 748 200 000 1 000 ---100 0%
City of College Station
General Fund
Fund Summary
General Fund Landfill Costs 331,748 200,000 1,000 - - -100.0%
Total Operating Expenditures 58,888,189$ 57,519,446$ 57,199,043$ 56,992,070$ 58,495,719$ 1.7%
General & Administrative Transfers (6,418,037)$ (6,332,066)$ (6,197,417)$ (6,070,440)$ (6,070,440)$ -4.1%
Public Agency Funding 779,938$ 778,883$ 779,883$ 742,442$ 742,442$ -4.7%
Other/Other Transfers Out 610,057 440,500 422,000 876,457 1,026,457 133.0%
Contingency - 237,659 50,000 422,889 422,889 77.9%
Total Other Financing (Sources) Uses 1,389,995$ 1,457,042$ 1,251,883$ 2,041,788$ 2,191,788$ 50.4%
TOTAL EXPENDITURES 53,860,147$ 52,644,422$ 52,253,509$ 52,963,418$ 54,617,067$ 3.7%
Increase (Decrease) In Fund Balance (2,360,647) 1,518,903 1,360,120 113,400 (625,648)
Adjust to tie to CAFR 326,092$ -$ -$ -$ -$
Restricted Funds - (170,000) (170,000) - -
Ending Fund Balance 8,192,824$ 9,541,727$ 9,382,944$ 9,496,344$ 8,757,296$
45
Ad Valorem Tax
23.1%
Sales Tax
35.3%
Mixed Drink &
Franchise
4.7%
Licenses & Permits
1.6%
Intergovernmental
0.3%
Parks & Recreation
1.0%
Other Charges for
Services
4.2%
Fines, Forfeits &
Penalties
6.4%Investment Earnings
0.2%
Miscellaneous
1.0%
Return on Investment
22.2%
General Fund ‐Sources
Fire Department Public Works
Department Capital Projects
General Fund ‐Uses
Ad Valorem Tax
23.1%
Sales Tax
35.3%
Mixed Drink &
Franchise
4.7%
Licenses & Permits
1.6%
Intergovernmental
0.3%
Parks & Recreation
1.0%
Other Charges for
Services
4.2%
Fines, Forfeits &
Penalties
6.4%Investment Earnings
0.2%
Miscellaneous
1.0%
Return on Investment
22.2%
General Fund ‐Sources
Police Department
24.1%
Fire Department
19.6%
Public Works
Department
11.2%
Capital Projects
Department
1.5%
Parks & Recreation
Department
13.8%
Public Library
1.7%
Planning &
Development Services
5.8%Information
Technology
6.5%
Fiscal Services
5.1%
General Government
7.0%
Public Agency Funding
1.2%
Other/Other Transfers
Out
1.7%
Contingency
0.7%
General Fund ‐Uses
46
City of College Station
General Fund Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Police 14,102,836$ 13,825,757$ 13,782,979$ 14,337,102$ 14,626,374$ 5.79%
Fire 11,752,639 11,683,732 11,618,962 11,258,032 11,899,890 1.85%
Public Works 7,722,616 7,148,907 7,058,541 6,524,033 6,821,413 -4.58%
Capital Projects 861,818 884,527 901,474 911,632 911,632 3.06%
Parks and Recreation 9,217,437 8,864,910 8,881,820 8,224,047 8,349,027 -5.82%
Library 1,119,768 1,077,922 1,077,922 1,049,801 1,049,801 -2.61%
Planning and Development Services 2,870,506 2,621,123 2,620,096 3,493,863 3,513,042 34.03%
Information Technology 3,353,493 3,988,737 3,968,925 3,946,682 3,946,682 -1.05%
Fiscal Services 3,159,296 3,102,433 3,098,938 3,113,654 3,113,654 0.36%
General Government 4,396,032 4,121,398 4,188,386 4,133,224 4,264,204 3.46%
General Fund Landfill Cost 331,748 200,000 1,000 - - -100.00%
GENERAL FUND TOTAL 58,888,189$ 57,519,446$ 57,199,043$ 56,992,070$ 58,495,719$ 1.70%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 40,800,587$ 42,033,169$ 41,714,154$ 42,137,397$ 42,806,429$ 1.84%
Supplies 2,751,963 2,331,601 2,823,438 2,367,096 2,507,532 7.55%
Maintenance 4,489,800 3,489,499 3,536,744 3,621,652 3,621,652 3.79%
Purchased Services 10,618,045 9,116,215 8,625,157 8,703,396 9,247,577 1.44%
Capital Outlay 227 794 548 962 499 550 162 529 312 529 43 07%Capital Outlay 227,794 548,962 499,550 162,529 312,529 -43.07%
GENERAL FUND TOTAL 58,888,189$ 57,519,446$ 57,199,043$ 56,992,070$ 58,495,719$ 1.70%
PERSONNEL BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Police 166.50 177.50 177.50 180.50 184.50 3.94%
Fire 123.00 122.00 122.00 122.00 130.00 6.56%
Public Works 62.00 64.00 64.00 53.00 53.00 -17.19%
Capital Projects 11.00 10.00 10.00 10.00 10.00 0.00%
Parks and Recreation 131.00 133.00 133.00 124.00 119.00 -10.53%
Library - - - - - N/A
Planning and Development Services** 29.50 39.50 39.50 47.50 47.50 20.25%
Information Technology* 26.25 26.25 33.25 32.25 32.25 -3.01%
Fiscal Services 44.25 40.50 40.50 39.50 39.50 -2.47%
General Government 44.00 40.00 41.00 39.50 39.50 -3.66%
GENERAL FUND TOTAL 637.50 652.75 660.75 648.25 655.25 -0.83%
*Communications Services moved from the Communication Fund to the General Fund in FY10.
**The Public Works Engineering division moved to Planning and Development Services in FY11.
13.5 FTE's submitted as a permanent reduction in FY11
47
Internal AAffairs SStaff Assistan
POLI
City M
Assis
Ma
Chief
t Field O
Bure
E
CE D
CITY OF C
Manager
stant City
anager
of Police
Operations
eau Chief
Day Shift /
Sector C
vening Shift /
Sector B
Night Shift /
Sector A
Special
Operations
EPAR
OLLEGE ST
/
Operatio
Support Bu
Chief
Cr
Inves
Train
Rec
Com
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RTME
TATION
onal
ureau
f
iminal
stigations
nining &
cruiting
mmunity
ervices
A
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Policy a
Accredita
Informat
Service
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Communica
Purchasi
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and
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es
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ator
ations
ng /
aster
48
City of College Station
Police
Department Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Police Administration 927,736$ 949,309$ 865,720$ 950,395$ 950,795$ 0.16%
Uniform Patrol 6,303,964 6,469,697 6,340,926 6,791,379 6,791,379 4.97%
Criminal Investigation 1,665,692 1,631,973 1,660,467 1,538,434 1,603,460 -1.75%
Recruiting and Training 453,715 457,000 481,116 437,129 437,852 -4.19%
Quartermaster Division 2,157,116 1,617,505 1,734,163 1,814,117 1,911,892 18.20%
Communication / Jail 1,599,782 1,626,323 1,668,514 1,662,662 1,744,030 7.24%
Special Services 671,621 734,252 715,309 754,540 754,540 2.76%
Information Services 323,210 339,698 316,764 388,446 432,426 27.30%
DEPARTMENT TOTAL 14,102,836$ 13,825,757$ 13,782,979$ 14,337,102$ 14,626,374$ 5.79%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 11,419,796$ 11,771,223$ 11,564,590$ 12,032,541$ 12,213,081$ 3.75%
Supplies 536,186 428,795 521,272 483,727 494,251 15.27%
Maintenance 491,518 271,885 271,885 236,563 236,563 -12.99%
Purchased Services 1,603,322 1,318,298 1,345,616 1,542,431 1,640,639 24.45%
Capital Outlay 52,014 35,556 79,616 41,840 41,840 17.67%
DEPARTMENT TOTAL 14,102,836$ 13,825,757$ 13,782,979$ 14,337,102$ 14,626,374$ 5.79%
PERSONNEL BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Police Administration 9.00 11.00 11.00 11.00 11.00 0.00%
Uniform Patrol 81.50 90.50 93.50 96.50 96.50 3.21%
Criminal Investigation 19.00 21.00 19.00 19.00 20.00 5.26%
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 31.00 32.00 32.00 32.00 34.00 6.25%
Special Services 13.00 9.00 9.00 9.00 9.00 0.00%
Information Services 8.00 9.00 8.00 8.00 9.00 12.50%
DEPARTMENT TOTAL 166.50 177.50 177.50 180.50 184.50 3.94%
1 FTE submitted as a permanent reduction in FY11
Service Level Adjustments One-Time Recurring Total
Strategic Plan -$ 202,889$ 202,889$
Increase in Cost of Hybrid Vehicles 86,383 - 86,383
Police SLA TOTAL 86,383$ 202,889$ 289,272$
49
POLICE DEPARTMENT
ADMINISTRATION
Description & Budget Explanation
The Administration Division is responsible for the administrative support of all divisions in the Police
Department.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Complaints are investigated
within 30 days of assignment. 47% 95% 85% 85%
Efficiency
- The Department stays within
budget overall. 100% 100% 100% 100%
Output
- Percent chapters of policy
reviewed annually per CALEA. 100% 100% 100% 100%
50
POLICE DEPARTMENT
UNIFORM PATROL
Description & Budget Explanation:
The Uniform Patrol Division is responsible for providing police patrol and traffic enforcement duties.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-
service provided. N/A 90%90%90%
Efficiency
-Percent of time Patrol Officers' time that is
Unobligated 45%45%45%50%
Obligated 55%55%55%50%
-Average response time on high
priority calls.6:18 6:15 7:10 7:00
-Average response time on low
priority calls.10:27 10:30 9:30 10:00
Output
-No. of high priority calls handled 5,651 7,000 6,300 6,600
-No. of low priority calls handled 34,609 46,000 52,000 54,000
-No. of Total calls handled. 48,297 57,000 58,000 60,000
-No. of Community Oriented Projects
addressed. 24 60 50 60
Percent of citizens satisfied with
51
Program Name: Special Enforcement Section
Service Level: Provide traffic safety through various means in a professional manner.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-
service provided. N/A 85%85%85%
Efficiency
-
266 hrs. 300 hrs.500 hrs.525 hrs.
-
N/A 300 hrs. 550 hrs. 575 hrs.
-
N/A 200 hrs. 300 hrs. N/A
TRASER calls will no longer be used in FY 11
Output
-
N/A 600 650 650
N/A 1,250 1,300 1,350
-No. of directed traffic patrols
N/A 350 850 850
-No. of directed traffic patrols
N/A 1,200 1,400 1,400
-No. of TRASER calls.N/A 250 630 N/A
TRASER calls will no longer be used in FY 11
-No. of TRASER contacts.N/A 400 1,100 N/A
TRASER calls will no longer be used in FY 11
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percent of citizens satisfied with service.N/A 85%85%85%
Efficiency
-Percent of on-duty, animal calls responded
to within 15 minutes.74%75%79%80%
Output
-Calls for service per year 4,932 6,000 6,600 6,800
-No. of animals handled per year 1,431 2,000 2,000 2,300
-No. of special events participated
N/A 4 3 4
Ave. number of hours spent on
Percent of citizens satisfied with
Average number of hours spent
in School Enforcement zones.
Directed Traffic Patrols.
No. of school zone enforcement
calls.
No. of school zone enforcement
contacts.
in per year.
Ave. number of hours spent on
TRASERS.
contacts.
worked.
52
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.
Program Name: Criminal Investigations
Service Level:1) To provide effective and efficient investigation of serious criminal offenses within a
2) To provide critical event counseling and advocacy to crime victims and witnesses.
3) To review all offense and arrest reports for thoroughness and accuracy.
Performance Measures:FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-83%80%80%80%
-75%75%75%75%
-25%25%35%30%
-
77%75%75%75%
-
100%100%100%100%
-18,930 19,500 18,000 19,000
-2,590 2,500 2,400 2,500
-1,937 1,900 1,850 1,900
-482 500 600 550
Output
Number of cases reviewed:
Number of cases assigned:
Number of cases cleared:
Number of cases cleared by arrest:
personal contact from Crime Victims' Advocate:
reasonable amount of time.
Percent satisfied on customer survey:
Percent cleared on follow-up cases:
Percent cleared cases that are cleared by arrest:
Efficiency
Percent of assigned cases disposed
of within 60 days:
Percent of serious crime victims who receive
53
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.
Program Name: Quartermaster
Service Level: Provide equipment, supplies and maintenance for the Department.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- % satisfied on employee survey.* 98% 95% 95% 95%
Efficiency
- % of Supply requests filled within
5 working days. 99% 97% 95% 95%
Output
- No. of supply requests filled
within 5 working days. 1270 960 850** 850**
*- Survey will be conducted later in the year
**- Modified supply request process for efficiency.
54
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.
Program Name: Public Safety Communications
Service Level: Processing of Police, Fire, and EMS calls for service.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- % satisfied on Citizen Survey. 90% 90% 90% 90%
Efficiency
- Percent of priority 1 police calls
dispatched within 3 minutes. 97% 95% 95% 95%
- Percent of priority 1 fire calls
dispatched within 1 minute. 96% 95% 95% 95%
- Percent of 911 calls answered N/A 95%
within 10 seconds.
Output
- Phone calls processed monthly. 21,830 24,000 22,000 22,500
- Phone calls processed monthly
(8am-5pm). 10,915 12,240 11,220 11,475
- 911 phone calls monthly 2,186 1,650 2,611 2,689
- Total police incidents monthly. 11,049 10,900 11,363 11,703
- Total fire incidents monthly. 570 536 590 607
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Length of time jailers are dedicated to jail operations 100% 100% 100% 100%
- Length of time jailers are dedicated to dispatch 0% 0% 0% 0%
Efficiency
- Percent of priority 4 calls handled
by Division. 5% 5% 5% 5%
Output
- No. of meals served 3,459 3,200 3,850 3,975
- Average number of hours detainees held 12 10 11 11
- No. of reports taken by Division monthly. 155 125 175 180
-No. of prisoners processed monthly. 527 550 565 583
55
POLICE DEPARTMENT
COMMUNITY SERVICES
Description & Budget Explanation:
The Community Services Division is responsible for the coordination of the School Resource Officer
Program at A&M Consolidated High School 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.
Program Name: TSchool Resource Officer Program
Service Level: Coordinate the School Resource Officer 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 09 FY 10 FY 10 FY11
Actual Approved Estimate Approved
Effectiveness
- Annual faculty and staff survey approval
rate. 100% 90% 90% 90%
Efficiency
- No. of requests for assistance by teachers
and administrators 96% 0% 80 80
Output
- No. of hours monitoring school campuses #N/A #N/A 400 400
- No. of at-risk students helped with
mentoring sessions. 772 700 700 700
56
Program Name: Taxi and Wrecker Permits
Service Level: To assist wrecker and taxi company owners with the permitting of their drivers and vehicles
according to state laws and city ordinances.
Performance Measures: FY 09 FY 10 FY 10 FY11
Actual Approved Estimate Approved
Effectiveness
- No. of citizens, officers and businesses #N/A #N/A 170 160
receiving assistance
Efficiency
- % of complaints investigated within 5 days #N/A #N/A 90% 90%
Output
- No. of taxis and wreckers receiving permits #N/A #N/A 120 120
Program Name: Crime Prevention and Community Safety
Service Level: To facilitate the exchange of expertise and experience; to promote good
practice; and to help identify successful strategies for addressing issues
of crime, crime prevention and reduction, and overall community safety
and security.
Performance Measures: FY 09 FY 10 FY 10 FY11
Actual Approved Estimate Approved
Effectiveness
- Percentage of citizens that feel "Safe" or
"Very Safe" in the city, based on
annual Citizen Survey. 91% 90% 90% 90%
Efficiency
- Percentage of follow-up action requested
by those citizens that have attended a
Crime Prevention program or presentation. 5% 3% 3% 3%
Output
- No. of Programs and Presentations made 220 150 180 150
-No. of citizens attending. 4,771 2,500 2,700 2,500
*-The CS-50 program will not be taught during the 2010-2011 school year. In addition, the SRO's will not teach in the
classroom during the 2010-2011 school year, and will change to the traditional SRO Program in both middle schools
and the high school.
57
POLICE DEPARTMENT
INFORMATION SERVICES
Description & Budget Services
The Information Services Division is responsible for processing and maintaining police records and
evidence.
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 09 FY 10 FY 10 FY11
Actual Approved Estimate Approved
Effectiveness
- Percent satisfied on annual customer
survey. 95% 90% 90% 90%
- Percent of time that all incoming records/
evidence are processed correctly. 99% 99% 99% 99%
Efficiency
- Percent of time reports and supplements
rec'd by 8 a.m. are processed by 2 p.m. (noon) 84% 85% 78% 90%
- Percent of time mail requests are answered
within 48 hours of receipt 88% 95% 80% 95%
Output
- No. of reports processed annually. 16,080 16,974 15,796 17,059
- No. of Record Technicians used to process
reports. 3 3 3 3
- No. of boxes scanned (avg 5000 pages per box) 19.5 12 12 12
- No. of evidence/property items processed
annually. 10,951 11,690 11,100 12,274
- No. of evidence/property items disposed N/A 6,000 6,800 6,200
58
Research & Pla
Public Inform
Accreditati
anning
mation
ion
Ass
Staff Assistant
FIR
City
Assi
M
Fir
sistant Fire Chief
Training
Division
Quartermast
"A" Shift
"B" Shift
"C" Shift
Secretary
E DEP
CITY OF C
Manager
stant City
Manager
re Chief
er
Emerg
Manage
Coordin
Sta
PART
OLLEGE ST
ency
ement
nator
aff Assistant
TMEN
TATION
Fire Marshal
Fire Inspe
Fire
Investiga
Public
Educati
NT
ection
ation
c
ion
59
City of College Station
Fire
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Fire Administration 489,345$ 461,989$ 487,947$ 486,281$ 486,281$ 5.26%
Emergency Management 271,441 269,373 264,590 247,668 247,668 -8.06%
Fire Suppression 7,602,833 7,340,178 7,498,260 7,060,794 7,060,794 -3.81%
Fire Prevention*710,394 630,852 635,176 673,943 695,903 10.31%
Emergency Medical Services 2,678,626 2,981,340 2,732,989 2,789,346 3,409,244 14.35%
DEPARTMENT TOTAL 11,752,639$ 11,683,732$ 11,618,962$ 11,258,032$ 11,899,890$ 1.85%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 9,192,505$ 9,581,816$ 9,562,843$ 9,516,976$ 10,005,468$ 4.42%
Supplies 541,652 413,278 761,947 474,595 562,707 36.16%
Maintenance 383,584 165,283 152,434 177,721 177,721 7.53%
Purchased Services 1,630,205 1,166,232 888,424 1,088,740 1,153,994 -1.05%
Capital Outlay 4,693 357,123 253,314 - - -100.00%
DEPARTMENT TOTAL 11,752,639$ 11,683,732$ 11,618,962$ 11,258,032$ 11,899,890$ 1.85%
PERSONNEL BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Fire Administration 5.00 5.00 5.00 5.00 5.00 0.00%
Emergency Management 3.00 3.00 3.00 3.00 2.00 -33.33%
Fire Suppression 74.00 77.00 78.00 78.00 78.00 0.00%
Fire Prevention* 10.00 6.00 6.00 6.00 6.00 0.00%
Emergency Medical Services 31.00 31.00 30.00 30.00 39.00 30.00%
DEPARTMENT TOTAL 123.00 122.00 122.00 122.00 130.00 6.56%
* Code Enforcement moved to Planning & Development in FY09.
Service Level Adjustments One-Time Recurring Total
Fire Station #6 O&M -$ 619,898$ 619,898$
Increase in Cost of Hybrid Vehicles 21,960 - 21,960
Fire SLA TOTAL 21,960$ 619,898$ 641,858$
60
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.
Program Name: Administration
Service Level:
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-
100% 98% 100% 98%
Efficiency
- The department operates within Approved
budget. 100% 97% 100% 97%
Output
-
100% 100% 100% 100%
- 100% 100% 100% 100%
-
92% 90% 94% 90%
-
92% 100% 100% 100%
-
94% 90% 94% 90%
Monthly battalion chiefs meetings
conducted.
Monthly operations division meetings
conducted
Weekly department management team
meeting conducted
Provide comprehensive planning, operational oversight, interdepartment communication,
and budget preparation and monitoring for all divisions and functions within the Fire
Department.
Ensure other divisions within the
department regularly monitor and
report their performance measures.
Percent of policies annually reviewed
and revised as needed.
Quarterly company officers meetings
conducted.
61
FIRE DEPARTMENT
HOMELAND SECURITY & EMERGENCY MANAGEMENT
Description & Budget Explanation:
The Division of Homeland Security & Emergency Management is responsible for protecting the city from
all hazards through coordinating emergency and/or disaster training, mitigation, preparedness,
planning, response and recovery.
Program Name: Homeland Security and Emergency Management
Service Level:Coordinate Homeland Security and Emergency Management efforts to provide for
disaster training, mitigation, preparedness, planning, response and recovery
for all hazards in the City.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- State Rating for Planning Preparedness Advanced Advanced Advanced Advanced
- State Rating for Training Preparedness Advanced Intermediate Advanced Intermediate
- State Rating for Exercise Preparedness Advanced Intermediate Advanced Intermediate
- Homeland Security grant management Advanced Advanced Advanced Advanced
IAW State & Federal Guidelines
Efficiency
- Percentage of Annexes Updated 100% 100% 100% 100%
- Number of Exercises participated in 6353
Output
- Number of Public Information 34 30 36 30
& Education Hours
- Number of Attendees of Public 1716 1500 2500 1500
Information & Education
- Staff complete 2 State/Federal 8666
Approved Courses
- Conduct Emergency Operations 4666
Related Training Events
- Conduct annual Emergency Management 1111
Academy.
62
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.
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 09 FY 10 FY 10 FY 11
Actual Approved 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 27% 30% 27% 27%
<6 70% 70% 70% 70%
<5 48% 42% 45% 45%
<4 25% 25% 25% 25%
<3 7% 8% 6% 6%
- Percent of time fire damage is confined to
the room/structure of origin. 96% 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. 3,188 3,850 3,650 3,800
- Total number of incidents. 2,008 2,585 2,400 2,600
*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
63
Service Level: Provide non emergency services to enhance the survivability of citizens, visitors and
emergency response personnel in our community.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Output
- Total no. of station tours 160 150 140 150
- Total no. of station tour visitors 1,560 1,500 1,300 1,500
- Staff hours committed to station tours 485 500 400 500
- Total no. of public education appearances 165 150 150 150
- Staff hours committed to public education
appearances 1,780 2,000 2,000 2,000
- Staff hours committed to reviewing SOP'S / SOG'S 720 750 750 750
- Total no. of EMS riders 240 200 350 200
- Staff hours committed to EMS riders. 2,650 2,400 2,800 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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Required/actual continuing education hours:
Fire 2200 / 6567 2200 / 2200 2200 / 3650 2200 / 2200
ARFF (Aircraft Rescue Fire Fighting) 120 / 563 120 / 120 120 / 120 120 / 120
Haz-Mat (Hazardous Materials) 270 / 634 216 / 216 135 / 425 216 / 216
- No. of required/actual certifications
maintained. 222 / 321 230 / 330 222 / 323 222 / 323
- No. of joint training hours with outside agencies 150 100 90 100
Output
- No. of TXFIRS reports generated by CSFD* 6,780 7,374 7,300 7,500
- No. of total fire training hours 7,764 5,000 5,200 5,600
*TXFIRS reports now generated on every response
64
FIRE DEPARTMENT
FIRE PREVENTION
Description & Budget Explanation:
The Fire Prevention 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. Fire Prevention is involved
in the development process including attendance in PAC meetings, site plans reviews, Fire sprinkler,
alarm systems plan reviews and testing. Inspection of new buildings to ensure compliance with the fire code for
certificates of occupancy. Public safety and education programs are provided to the citizens of College Station.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percent of time acceptance tests are
conducted within 1 working day of requests. 98% 98% 98% 98%
- Percent of time new business final inspections
are held within one working day of requests. 100% 100% 100% 100%
Efficiency
- No. of inspections per month per officer. 35 30 35 30
- Per capita operating expenditures (for all Fire
Prevention/Code Enforcement activities).* $7.47 $7.24 $6.64 $7.05
Output
- Total # of new construction-and redevelopment sites. 1,091 400 650 400
- No. of systems tests conducted per year. 355 100 150 100
- No. of fire safety inspections of businesses. 760 600 800 600
- Major violation complaint to response time. 1 Day 1 day 1 day 1 day
- Minor violation complaint to response time. 1 Day 3 days 1 day 1 day
* 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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percent of time fire cause and origin are
determined when an investigator is called 93% 92% 92% 92%
Service Level: Provide public safety education programs.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved 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 36% 20% 20% 20%
Output
- No. of participants in fire safety classes. 34,197 20,000 20,000 20,000
- No. of fire safety classes. 292 170 170 170
65
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.
Program Name: Emergency Medical Services
Service Level: Provide timely response, prompt patient assessment, quality treatment, and
transport.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved 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 45% 46% 45% 45%
<6 55% 50% 55% 55%
<5 35% 33% 39% 39%
<4 16% 15% 16% 16%
<3 5% 5% 5% 5%
- Percent of time patient's condition remained
the same or improved during transport. 96% 96% 96% 96%
Output
- No. of ALS/BLS responses.** 2299 / 2572 2535 / 3361 2600 / 3400 2800 / 3500
- Total no. of unit responses. 5,051 6,474 6,400 6,600
- Total no. of incidents. 5,367 5,896 5,700 6,000
*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.
Service Level: Coordinate training, medical direction, and support necessary to provide timely
response, prompt patient assessment, quality treatment and transport.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Required/actual continuing education hours:
EMT-Basic 20 / 37 20 / 20 20 / 20 20 / 20
EMT-Intermediate 28 / 37 28 / 28 28 / 28 28 / 28
EMT-Paramedic 36 / 37 36 / 36 36 / 36 36 / 36
- No. of required/actual certifications
maintained. 258 / 299 263 / 303 258 / 299 258 / 310
- No. of staff hours committed to protocol review 1,100 1,100 1,000 1,000
Output
- No. of EMS patient reports generated by
CSFD. 5,003 5,896 5,800 6,000
-No. of EMS training hours. 4,026 3,500 4,500 4,200
66
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67
City of College Station
Public Works
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Public Works Administration* 539,437$ 424,447$ 424,405$ 427,484$ 437,484$ 3.07%
Traffic Engineering** 3,585 119,407 104,966 127,721 127,721 6.96%
Facilities Maintenance 1,208,573 1,205,012 1,226,549 1,245,937 1,295,937 7.55%
Streets Maintenance 3,215,983 2,816,030 2,819,069 2,798,551 2,998,551 6.48%
Drainage Maintenance 1,101,912 840,935 814,941 880,486 880,486 4.70%
Traffic Signs and Markings 250,304 331,964 313,350 328,452 354,852 6.89%
Public Works Engineering* 760,543 764,446 726,929 - - -100.00%
Traffic Signals 642,279 646,666 628,332 715,402 726,382 12.33%
DEPARTMENT TOTAL 7,722,616$ 7,148,907$ 7,058,541$ 6,524,033$ 6,821,413$ -4.58%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 3,588,797$ 3,662,751$ 3,570,607$ 3,008,696$ 3,008,696$ -17.86%
Supplies 275,470 338,546 386,289 357,763 384,163 13.47%
Maintenance 2,125,112 1,752,159 1,793,411 1,875,223 1,875,223 7.02%
Purchased Services 1,720,259 1,395,451 1,308,234 1,282,351 1,503,331 7.73%
Capital Outlay 12,978 - - - 50,000 N/A
DEPARTMENT TOTAL 7,722,616$ 7,148,907$ 7,058,541$ 6,524,033$ 6,821,413$ -4.58%
PERSONNEL SUMMARY BY ACTIVITY
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
-
Public Works Administration 4.00 5.00 4.00 4.00 4.00 0.00%
Traffic Engineering* 0.00 0.00 2.00 2.00 2.00 0.00%
Facilities Maintenance 7.00 7.00 7.00 7.00 7.00 0.00%
Streets Maintenance 22.00 22.00 22.00 19.00 19.00 -13.64%
Drainage Maintenance 11.00 12.00 12.00 12.00 12.00 0.00%
Traffic Signs and Markings 3.00 3.00 3.00 3.00 3.00 0.00%
Public Works Engineering** 10.00 10.00 9.00 - - -100.00%
Traffic Signals*** 5.00 5.00 5.00 6.00 6.00 20.00%
DEPARTMENT TOTAL 62.00 64.00 64.00 53.00 53.00 -17.19%
* 1 Personnel FTE moved from Engineering to Traffic Engineering in FY10
** The Public Works Engineering division moved to Planning & Development Services in FY11
*** One Signal Tech position moved from the Traffic Safety Fund into the Traffic Signals division in FY11
3 FTE's submitted as a permanent reduction in FY11
Service Level Adjustments One-Time Recurring Total
Street Rehabilitation Project 200,000$ -$ 200,000$
APWA Accreditation On-Site Visit 10,000 - 10,000
Fleet Wash Rack Addition (50% split with Fleet Fund) 50,000 - 50,000
Intersection Warrant Studies & Improvements 26,400 - 26,400
Increase in Cost of Hybrid Vehicles 10,980 - 10,980
Public Works SLA TOTAL 297,380$ -$ 297,380$
68
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.
Program Name: Administration
Service Level:Provide prompt and reliable service to our customers both internal and external.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Dashboard Indicator
-% variance of expenditure to budget 0.00% 5.00% 0.00% 5.00%
Effectiveness
-Percent of internal customers satisfied on
customer survey. 95% 95% 95% 95%
Efficiency
-% of reports submitted on time 100% 100% 100% 100%
Output
-No. of quarterly reports annually.4444
69
PUBLIC WORKS
TRAFFIC ENGINEERING
Description & Budget Explanation:
The Traffic Engineering Division serves as the primary contact point for citizens, staff and outside agencies.
Program Name: Traffic Engineering
Service Level:Provide prompt and reliable service to our customers.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Dashboard Indicator
-# transportation issues studied per year #N/A #N/A #N/A 4
Effectiveness
-% studied per year #N/A #N/A #N/A 100%
Efficiency
-% studied before complaint received #N/A #N/A #N/A 50%
Output
-No. of reports submitted #N/A #N/A #N/A 4
70
PUBLIC WORKS
FACILITIES MAINTENANCE
Description & Budget Explanation:
The Facilities Maintenance Division is responsible for the maintenance of the City's office spaces and
buildings.
Program Name: Facilities Maintenance
Service Level:Maintain clean, safe, and comfortable working environment for City employees,
customers, and citizens.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percent satisfied on customer survey. 90% 90% 90% 85%
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% 5% 3% 4%
-Work orders per employee. 377 450 400 425
-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. 1,885 2,500 2,000 2,200
-Total No. of labor hours to Work orders. 8,535 10,000 8,850 8,900
-Labor hrs to preventative maintenance. 1,840 2,000 1,950 2,000
-No of labor hrs to maintenance projects. 1,936 2,000 1,925 2,000
-No of labor hours to emergency repairs. 155 320 210 250
71
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 football games, parades, etc. and emergencies such as flooding, fires, ice storms and hazardous
materials spills.
Program Name: Street Maintenance
Service Level: Provide regular maintenance and care of city streets.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
-Asphalt Failure Repairs: Square Feet 969,806 500,000 500,000 500,000
-Pothole Operations: # of square feet repaired N/A 5,000 5,000 5,000
-Street Sweeping: # of curb miles 5,620 6,500 6,500 6,500
-Seal Coat Pavement: # of lane miles 24 30 10 20
-Overlay Program: # of lane miles 9 5 5 10
Efficiency Indicators
-Sq. Ft. of Asphalt per Man Hour 65.00 65.00 65.00 65.00
Effectiveness Indicators
-Percentage of Planned Seal Coat Program 100%100%100%100%
-Percentage of Planned Overlay Program 100%100%100%100%
72
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.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
- Drainage Maintenance: # of linear feet cleaned 249 3,000 3,000 3,000
- Drainage Maintenance: # of linear feet improved 800 1,000 1,000 1,000
- ROW Mowing: # of curb miles 4,982 5,000 5,000 5,000
- Finish Mowing: # of curb miles 3,983 3,000 3,000 3,000
- Herbicide Spraying: # of curb miles 1,148 1,000 1,000 1,000
- Mosquito Control: # of dunks / # of gallons applied 20/0 350 / 10 350 / 10 350 / 10
Efficiency Indicators
- Curb Miles per man hour of mowed ROW 2.50 2.50 2.50 2.50
Effectiveness Indicators
- Percentage of Creeks Cleaned during year 50% 50% 50% 50%
73
PUBLIC WORKS
TRAFFIC SIGNS AND MARKINGS
Description & Budget Explanation:
This division is responsible for the installation and maintenance of traffic signs and pavement
markings.
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 09 FY 10 FY 10 FY 11
Actual Approved 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 $393 $350 $350 $380
- No. of work orders per employee 234 535 450 375
Output
- Total No. of work orders per year 702 1,605 1350 1125
-No. of stop signs replaced 141 300 250 200
74
PUBLIC WORKS
TRAFFIC SIGNALS
Description & Budget Explanation:
The Traffic Division is responsible for the repair and maintenance of traffic signals.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percentage of system available 100% 100% 100% 100%
Efficiency
- Cost per work order $306 $400 $400 $425
- Cost per intersection $7,352 $5,700 $6,200 $6,500
- Total system downtime per year 4 hrs 0 hr 0 0
- Response time to after-hours calls 1 hr 1 hr 1 hr 1 hr
Output
- No. of maintenance and repair work orders 1,608 1,575 1,400 1,350
- No. of signal heads replaced & repaired 30 25 25 20
- No. of operation hours per year 578,160 533,563 578,160 604,440
75
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76
City of College Station
Capital Projects
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Capital Projects* 861,818$ 884,527$ 901,474$ 911,632$ 911,632$ 3.06%
DEPARTMENT TOTAL 861,818$ 884,527$ 901,474$ 911,632$ 911,632$ 3.06%
EXPENDITURES BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 805,948$ 841,914$ 867,217$ 870,021$ 870,021$ 3.34%
Supplies 8,890 5,913 4,382 4,596 4,596 -22.27%
Maintenance 6,250 1,508 1,553 1,475 1,475 -2.19%
Purchased Services 40,730 35,192 28,322 35,540 35,540 0.99%
Capital Outlay - - - - - N/A
DEPARTMENT TOTAL 861,818$ 884,527$ 901,474$ 911,632$ 911,632$ 3.06%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Capital Projects* 11.00 10.00 10.00 10.00 10.00 0.00%
DEPARTMENT TOTAL 11.00 10.00 10.00 10.00 10.00 0.00%
*Resources moved from Public Works Department in FY08 in the amount of $561,801
Service Level Adjustments One-Time Recurring Total
- - -
Capital Projects SLA TOTAL -$ -$ -$
77
CAPITAL PROJECTS DEPARTMENT
Description & Budget Explanation:
The Capital Projects Department is responsible for managing a significant portion of the capital projects
that are included in the City’s capital improvement plan (CIP). Capital projects managed by this department
include Street, Park, Facility, Utility and Drainage projects.
Program Name: Capital Project Management
Service Level:Deliver quality projects to the citizens of College Station within the defined scope,
timeline and budget.
Performance Measures FY 09 FY 10 FY10 FY 11
Actual Approved Estimate Approved
Effectiveness†
Change order percentage relative to construction
contract amount:
- Construction contract of $249,000 or less N/A 5% or less N/A 5%
- Construction contract of $250,000 - $999,000 0.75% 4% or less 1.73% 4%
- Construction contract of $1 million or greater 4.93% 3% or less 3.82% 3%
Percent of project budgets that are within a specific
range of the construction bids:
- Conceptual Phase Budget:
± 45% of Lowest Responsive Bidder 66.67% 100% TBD 75%
- Preliminary Design Phase Budget:
±30% of Lowest Responsive Bidder 50.00% 100% TBD 85%
- Detailed Design Phase Budget:
± 15% of Lowest Responsive Bidder 16.67% 100% TBD 95%
Efficiency†
Number of projects that will reach industry accepted
milestone completion levels:
- Preliminary Engineering N/A N/A N/A 2
-30% Detailed Design N/A N/A N/A 3
-60% Detailed Design N/A N/A N/A 5
-90% Detailed Design N/A N/A N/A 6
-Final Design N/A N/A N/A 11
-Bidding Advertisement N/A N/A N/A 14
-30% Construction N/A N/A N/A 17
-60% Construction N/A N/A N/A 15
-90% Construction N/A N/A N/A 12
- Completion N/A N/A N/A 12
Program Name: Land Acquisition
Service Level:Acquire real property, easements and right-of-way in a timely manner .
Performance Measures FY 09 FY 10 FY10 FY 11
Actual Approved Estimate Approved
Effectiveness†
Amount of time spent on land acquisition:
- Land acquisition on small assignments (1 - 5 parcels)8.0 w/in 9 months N/A w/in 9 months
- Land acquisition on medium assignments (6-15 parce 9.5 w/in 16 months 13.0 w/in 16 months
- Land acquisition on large assignments (16-25 parcels N/A w/in 24 months N/A w/in 24 months
† Assumes the CMO, City Council, and Client Department (PW, Elec, WS, etc) do not initiate a change that alters
the scope, schedule, or budget of the project or assignment. Performance measure does not apply to projects in
Northgate or involve the acquisition of land or easements owned by private utility companies (entities other than
CSU or Water Services).
78
Administr
Urban
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Assistant
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City M
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Manager
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79
City of College Station
Parks and Recreation
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Administration 853,201$ 807,535$ 815,377$ 764,104$ 764,104$ -5.38%
Recreation 2,033,830 1,933,641 1,978,120 1,374,335 1,388,335 -28.20%
Special Facilities* 2,359,454 2,159,969 2,203,511 1,956,078 1,956,078 -9.44%
Parks Operations 2,504,260 2,544,982 2,426,841 2,660,919 2,671,899 4.99%
Forestry 1,466,692 1,418,783 1,457,971 1,468,611 1,568,611 10.56%
DEPARTMENT TOTAL 9,217,437$ 8,864,910$ 8,881,820$ 8,224,047$ 8,349,027$ -5.82%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 5,778,399$ 5,827,017$ 5,725,212$ 5,435,271$ 5,435,271$ -6.72%
Supplies 679,274 582,897 602,351 484,418 498,418 -14.49%
Maintenance 448,527 331,320 352,169 337,437 337,437 1.85%
Purchased Services 2,307,523 2,123,676 2,191,418 1,955,060 1,966,040 -7.42%
Capital Outlay 3,714 - 10,670 11,861 111,861 N/A
DEPARTMENT TOTAL 9,217,437$ 8,864,910$ 8,881,820$ 8,224,047$ 8,349,027$ -5.82%
PERSONNEL SUMMARY BY ACTIVITY
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Administration 10.50 10.50 10.50 10.50 10.50 0.00%
Recreation 16.50 17.50 17.50 13.00 12.00 -31.43%
Special Facilities* 44.50 45.50 45.50 45.00 41.00 -9.89%
Parks Operations 40.00 40.00 40.00 37.00 37.00 -7.50%
Urban Landscapes 19.50 19.50 19.50 18.50 18.50 -5.13%
DEPARTMENT TOTAL 131.00 133.00 133.00 124.00 119.00 -10.53%
* Heritage Programs moved from Public Communications to Special Facilities in FY09.
4 FTE's submitted as a permanent reduction in FY11
10 FTE's are being transferred to the new Recreation Fund in FY11
**
Service Level Adjustments One-Time Recurring Total
Lights Replacement for Christmas in the Park 14,000$ -$ 14,000$
Irrigation Controller Replacement 100,000 - 100,000
Increase in Cost of Hybrid Vehicles 10,980 - 10,980
Parks and Recreation SLA TOTAL 124,980$ -$ 124,980$
Costs associated with several sports programs, instruction, and concessions totaling $762,338 were removed from the General Fund
budget and added to the Recreation Fund budget in FY11.
80
PARKS AND RECREATION
ADMINISTRATION
Description & Budget Explanation:
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 and Recreation Advisory Board and Cemetery
Advisory Committee meetings.
FY 09 FY 10 FY 10 FY11
Performance Measures: Actual Approved Estimate Approved
-Ongoing compliance with requirements for Agency Accreditation 98%98%98%98%
-Number of cost centers monitored.24 24 24 24
-Number of Capital Projects over $50,000 21 19 19 6
-Number of construction projects under $50,000 18 9 6 6
-Percentage of drafting/graphics work orders completed satisfactorily 95%97%97%97%
-Number of acres of neighborhood and mini park land per 1,000 citizens*3.59 3.46 3.6 3.6
-Number of acres of community park land per 1,000 citizens*3.21 3.48 3.2 3.2
Workload & Efficiency Indicators
-Number of CIP projects completed.14 TBD 11 12
-Number of work orders for assistance completed by Parks Planning 512 380 380 370
-Number of work orders for assistance completed per Park Planner 170 125 120 120
-Number of CIP assistance projects (landscape irrigation design) 9 10 8 2
-Number of publications produced 324 200 200 200
-Number of pavilion and athletic field rental transactions administered**858 950 1,365 1,375
-Number of program registration transactions administered**9,522 4,500 8,365 8,400
-Total revenue generated from pavilion rentals***$35,408 $30,000 $34,000 $34,000
-Number of Cemetery transactions administered 4,118 3,500 4,450 4,450
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.
* Population estimates received from Office of Planning and Development Services. (Formula: Current population is divided by 1,000 = X .
Park acreage divided by X = Acres per 1,000)
** Cemetery transaction administered total = 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. Other transactions include all registration, pavilion rentals,
refunds, transfers and cancellations processed.
*** Revenue is based on approved amounts from performance measures.
81
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.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percent satisfied on customer survey:98%98%98%98%
Swim Team 96%98%95%98%
Swim Clinic 96%98%95%98%
Challenger Sports Program 96%98%100%98%
Efficiency
-No. of adult teams City Leagues **786 650 570 N/A
-No. of youth participants City Sponsored Leagues 400
-No. of youth participants City Supported Leagues 4,249 3,000 3,500 3,500
-No. of participants for sponsored tournaments 7,807 8,000 8,000 7,000
-% Cost recovery for Leagues and Events ***57%35%50%N/A
Output
-Total revenue.$370,537 $280,000 $290,000 $77,900
-No of City Sponsored & Serviced Events 29 15 15 15
-No of Hotel Room nights generated from
City Sponsored and Supported Events*5,964 7,000 7,000 5,000
*Will not have 160 team ASA tournament in FY 11
**Moved to Recreation Fund
*** Includes revenue and expenses from both Athletic Leagues and Athletic Events
82
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 and vocal music, dance, drama, and other arts related,
to the presentation, performance, execution and exhibition of these major art forms.
Performance Measures:FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percentage satisfied on promoter survey.97%95%95%95%
Efficiency
-No. of participants at WPC events. 49,575 38,500 22,000 20,000
-No. of participants, non WPC events.*135,000 130,000 130,000 15,000
-% cost recovery from rentals **50%N/A N/A
Output
-Total programs and special events revenue.$45,626 $38,200 $38,200 $38,200
-No. of events at WPC amphitheater.22 18 15 15
-No. of City programs offered (non WPC).9 5 5 5
-No. of assisted non city programs/events.5 5 5 5
* Reduction due to anticipated reduction of Christmas in the Park programming and displays
**Due to nature of accounting for costs and revenues from various areas within WPC this number cannot be accurately determined
Program Name: Kids Klub
Service Levels: Utilizing school district facilities to make after-school recreation program 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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percent satisfied on customer survey **95%96%95%
(parents and Kids Klub participants).
Efficiency
-No. of CSISD students served by 1,006 1,025 1,050 1,025
Kids Klub.
-Maintain a counselor to student ratio of
1:12 Number of Counselors. (Months Met)9 9 9 9
** Tabulation not completed
83
PARKS AND RECREATION
SPECIAL FACILITIES
Description & Budget Explanation:
, Xtra Education, Instruction, and Historic Preservation Programs.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percentage of satisfied customers on survey. 98% 98% 98% 98%
Efficiency
- Total No. of Instructional Classes Offered 332 380 360 370
- Percent expenditures covered by 56% 55% 55% 55%
revenue in Instructions.
- Percent expenditure covered by 100% 100% 100% 100%
revenue in Xtra Ed.
- Total No. of Xtra Ed. Classes Offered. 378 340 352 340
Output
- Revenues from Xtra Education Classes $87,000 $83,000 $87,000 $87,000
- Revenues from Instructional activities $134,000 $125,000 $125,000 $125,000
- Total no. of Instructional participants. 3,077 3,000 3,000 3,000
- No. of Xtra Ed Catalogs distributed.100,000 100,000 100,000 100,000
- Total no. of Xtra Ed Participants. 2,920 2,500 2,600 2,500
- No. of American Red Cross Certified lessons 265 280 280 280
- Number of seasonal employees supervised 66 65 65 65
The Special Facilities Division operates the pools, the Conference Center, the Lincoln Center,
84
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percent satisfied on customer survey. NA 98% 98% 98%
- Meet standards on all International Pool
& Waterpark life guard audits.Exceeds Standards Exceeds Standards Exceeds Standards Exceeds Standards
Efficiency
- Percentage of expenditures covered by
revenues. 32% 35% 34% 34%
- Average annual cost per participant $6.65 $6.70 $6.70 $6.70
(as per AS400).
Output
- Revenue. $298,863 $270,000 $270,000 $280,000
- No. of customers. 138,785 130,000 138,785 138,885
- National Pool & Waterpark audits. 3 3 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: 265 476 265 265
Theme Parties 6 N/A 6 6
After Hours Parties 159 N/A 159 159
Catered Pizza Parties 48 N/A 48 48
Pavilion Parties 52 N/A 52 52
Number of seasonal employees supervised 89 90 89 89
NOTE: Bad weather has a huge effect on these outputs and should be considered during review of such.
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 and catering service coordination.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percentage satisfied on customer survey. 100% 99% 99% 99%
Efficiency
- Percentage of expenditures covered
by revenues. 43% 35% 46% 44%
- Average No. of customers based on
355 days of operation. 254 208 248 217
Output
- Total Revenue. $139,819 $120,000 $139,000 $130,000
- No. of customers. 90,089 74,000 88,000 77,000
- Number of rentals:
Commercial 252 250 250 240
Non-Commercial 1,538 1,400 1,700 1,500
Internal/City Depts. @ no charge 459 520 520 460
CSISD use @ no charge 38 35 38 40
Internal Users at No Charge:
No. of internal City users & CSISD at no charge 16,742 18,000 18,000 16,000
Potential $ from internal City users & CSISD at n/c 42,440 46,000 46,000 42,000
10 11 9 10Number of seasonal employees supervised = 9
85
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percentage satisfied on customer survey. 90% 90% 90% 90%
Efficiency
- Cost per participant (Exp. vs Participation) $5.49 $4.50 $5.20 $4.75
- Percentage of expenditures covered
by revenues. 9.70% 10.00% 9.00% 10.00%
- Staff to youth ratio. 1:12 1:10 1:12 1:10
Output
- Revenue. $44,282 $33,000 $36,000 $37,000
- No. of days open. 352 352 350 352
- No. of Leisure, Recreation, & Sport activities 117 150 155 160
- No. of memberships sold 735 700 675 700
- No. of memberships retained 478 550 500 525
- No. of participants. 82,862 85,000 75,000 80,000
-Number of seasonal employees supervised 35 27 35 30
86
PARKS AND RECREATION
OPERATIONS
Description & Budget Explanation:
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-N/A N/A N/A N/A
- Percent of overall park maintenance
standards met. 90.0% 90.0% 90.0% 90.0%
Efficiency
- No. of acres per full-time employee. 19.3 17.4 21.7 21.7
- Cost per regularly maintained acre. $3,758 $3,910 $3,787 $3,787
Output
- No. of acres regularly maintained. 666.4 694.8 672 672
- No. of pavilions regularly maintained. 7 7 7 7
- No. of play courts regularly maintained. 39.5 41.5 41.5 41.5
- No. of athletic fields regularly maintained. 46 46 46 46
- No. of park lights regularly maintained. 1,862 1,896 2,392 2,404
- No. of parks mowed and trimmed. 43 48 48 48
- No. of play units inspected and maintained. 56 61 64 66
- No. of special event ceremonies supported. 100 100 90 90
Percent satisfied or very satisfied on
annual citizens' survey.
The Operations Division is responsible for park grounds maintenance, facilities repairs and replacements, and recreation
programs support.
87
PARKS AND RECREATION
Urban Landscapes Division
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
parks system, at municipal facilities, and selected streetscape areas.
Program Name: Cemetery
Service Level: Provide grounds maintenance and customer service for the municipal cemetery system.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
- Revenue generated by space sales
College Station Municipal Cemetery: $0 $23,750 $43,800 $11,250
Memorial Cemetery of College Station: $0 $800,700 $358,298 $827,625
- Number of burials
College Station Municipal Cemetery: 108 45 80 45
Memorial Cemetery of College Station: 23 50 20 50
Efficiency Indicators
- Percent satisfied on annual citizen survey: N/A N/A N/A N/A
Effectiveness Indicators
-
College Station Municipal Cemetery: 104 25 24 10
Memorial Cemetery of College Station
Municipal: 41 106 24 109
Aggie Field Of Honor: 122 350 40 300
Program Name: Urban Landscapes Division
Service Level: Provide landscape and grounds maintenance operations throughout the park system
and other municipal facilities, and provide support for special events, programs, and activities.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
- No. of labor-hours on Urban Forest Management: 2,899 3,700 3,200 4,000
- No. of labor-hours on horticultural
maintenance: 4,319 3,700 4,000 4,300
- No. of labor-hours on irrigation system
checks, repairs, and improvements: 2,384 3,700 3,500 4,000
- No. of labor-hours on special events: 5,362 3,000 2,000 1,500
Efficiency Indicators
- Percent satisfied on annual citizen survey. N/A N/A N/A N/A
Effectiveness Indicators
- On-going compliance with the requirements for
agency accreditation Yes Yes Yes Yes
Number of spaces (standard size only) sold per year
88
CO
OLLEG
City M
Assista
Man
Parks and
Dire
Sp
Com
GE STA
CITY OF C
Manager
ant City
nager
Recreation
ector
pecial Facili
mmunity Lib
ATIO
OLLEGE ST
n
ities
brarian
N LIB
TATION
BRARRY
89
City of College Station
Library
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Library 1,119,768$ 1,077,922$ 1,077,922$ 1,049,801$ 1,049,801$ -2.61%
DEPARTMENT TOTAL 1,119,768$ 1,077,922$ 1,077,922$ 1,049,801$ 1,049,801$ -2.61%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits -$ -$ -$ -$ -$ N/A
Supplies 864 667 667 1,026 1,026 53.82%
Maintenance 10,820 1,908 1,908 1,875 1,875 -1.73%
Purchased Services 993,084 1,035,347 1,035,347 1,026,900 1,026,900 -0.82%
Capital Outlay 115,000 40,000 40,000 20,000 20,000 -50.00%
DEPARTMENT TOTAL 1,119,768$ 1,077,922$ 1,077,922$ 1,049,801$ 1,049,801$ -2.61%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Library - - - - - N/A
DEPARTMENT TOTAL - - - - - N/A
Service Level Adjustments One-Time Recurring Total
- - -
Library SLA TOTAL -$ -$ -$
90
PARKS AND RECREATION
LIBRARY SERVICES
Description & Budget Explanation:
*The Library is operated through a contract with the City of Bryan, all Library staff are employed by the City of Bryan.
Program Name: Library Services
Service Level: Provide a helpful, friendly, customer oriented library service to Brazos County
residents as a part of the Community Library System.
Performance Measures:FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percent satisfaction level of high or very high
on citizen survey.90%90%90%90%
-Collection Turnover Rate.4.91 5 5 5
Efficiency
-Collection per staff (21 staff)4,114 4,900 4,900 4,900
-Library cost per capita (93,450 in Dec. 2009)$12.02 $12.54 $12.54 $12.54
-Circulation per capita (93,450 in Dec. 2009)4.56 4.95 4.95 4.95
Output
-Circulation.424,490 450,000 450,000 450,000
-Collection size.86,391 88,000 88,000 88,000
-Reference transactions.11,698 15,000 15,000 15,000
-Number of Library visits.228,822 223,782 223,900 223,900
These positions are presented only in conjunction with these performance measures and are not reflected in any other portion of this budget
document.
The Community Library System is responsible for library services in Brazos County. The Larry J. Ringer
Library serves as the College Station component of that system.
91
Bui
En
PLA
Assis
Direc
ilding
Code
nforcement
ANNIN
stant
ctor
t
Develop
Coordin
NG &
SER
CITY OF C
ment
nator
Pl
Adm
& DEV
RVICE
OLLEGE ST
City Man
Direct
lanning
ministrator
Planning
VELOP
ES
TATION
nager
tor
g
Assis
Dire
Nei
Tra n
G
PMEN
stant
ector
ighborhood
Services
nsportation
reenways
GIS
NT
d
n
City Engin
neer
92
City of College Station
Planning and Development Services
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Administration 456,434$ 321,939$ 326,060$ 305,176$ 305,176$ -5.21%
Civil Engineering - - 483,571 763,921 763,921 N/A
Building 502,927 491,730 448,107 511,324 511,324 3.98%
Development Coordination 479,622 463,665 412,926 485,785 495,314 6.83%
Code Enforcement 484,432 407,418 619,717 366,464 366,464 -10.05%
Planning 594,748 606,907 82,002 628,696 638,346 5.18%
Neighborhood Services 68,750 87,137 96,092 99,486 99,486 14.17%
Transportation 99,516 93,796 82,909 124,096 124,096 32.30%
Greenways 77,725 79,250 68,712 111,933 111,933 41.24%
Geographic Info. Services 106,352 69,281 - 96,982 96,982 39.98%
DEPARTMENT TOTAL 2,870,506$ 2,621,123$ 2,620,096$ 3,493,863$ 3,513,042$ 34.03%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 2,362,794$ 2,265,618$ 2,288,195$ 3,029,874$ 3,029,874$ 33.73%
Supplies 98,134 70,558 66,380 104,945 106,345 50.72%
Maintenance 58,458 21,362 25,692 40,046 40,046 87.46%
Purchased Services 340,170 263,585 239,829 318,998 336,777 27.77%
Capital Outlay 10,950 - - - - N/A
DEPARTMENT TOTAL 2,870,506$ 2,621,123$ 2,620,096$ 3,493,863$ 3,513,042$ 34.03%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Administration 22.25 3.00 3.00 3.00 3.00 0.00%
Civil Engineering**** - - - 9.00 9.00 N/A
Building 7.25 7.00 7.00 7.00 7.00 0.00%
Development Coordination - 8.00 9.00 9.00 9.00 0.00%
Code Enforcement** - 8.00 7.00 6.00 6.00 -14.29%
Planning - 8.50 8.50 8.50 8.50 0.00%
Neighborhood Services*** - 1.00 1.00 1.00 1.00 0.00%
Transportation - 1.00 1.00 1.00 1.00 0.00%
Greenways* - 1.00 1.00 1.00 1.00 0.00%
Geographic Info. Services - 2.00 2.00 2.00 2.00 0.00%
DEPARTMENT TOTAL 29.50 39.50 39.50 47.50 47.50 20.25%
* In FY08, Greenways moved from Parks to Planning and Development.
** In FY09, Code Enforcement moved from the Fire Department to Planning and Development.
*** In FY09, Neighborhood Services moved from Public Communications to Planning and Development.
**** In FY11, Civil Engineering moved from Public Works to Planning and Development.
1 FTE's submitted as a permanent reduction in FY11
Service Level Adjustments One-Time Recurring Total
Near East Side Neighborhood Plan 9,650$ -$ 9,650$
Increase in Cost of Hybrid Vehicles 9,529 - 9,529
Planning and Development Services SLA Total 19,179$ -$ 19,179$
93
PLANNING & DEVELOPMENT SERVICES
ADMINISTRATION
Description & Budget Explanation:
Note: *The Administration Division was divided up into additional cost centers in FY09 to provide better cost accounting
Program Name: Administration
Service Level:
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
- 35383546
- $2.42 mil $2.8 mil $2.8 mil $3.5 mil
Efficiency Indicators
-Percent of operating budget recovered through fees 66%66%55%66%
-35 38 35 46
Effectiveness Indicators
-12 10 10 10
-100% 100% 100% 100%Percent of staff participating in professional training
Administration is responsible for providing support and leadership to the Planning, Building, Development Coordination, Transportation,
Greenways, and GIS functions. Many of the implementation plans within the City Council's strategic plan are overseen by this division.
Administration establishes and monitors the successful application of the Department's budget, engages in educational outreach
opportunities, as well as disseminates important development information to the community.
Provide effective leadership for the Department. Efficiently manage all Department activities.
No. of staff supervised
$ of operating budget
No. of staff supervised
No. of newsletter articles prepared annually
94
Planning and Development Services
ENGINEERING
Description & Budget Explanation:
Engineering is responsible for the administration of the applicable engineering regulations specifically
involving the engineering review and permitting of development projects as well as oversight of the inspection
of construction of all public infrastructure with Development and CIP projects. Also manage FEMA floodplains,
ROW Abandonments, Oversized Participation, Oil and Gas Permits, Impact Fees, TxDOT permits, driveway
permits, surety documents, TCEQ permits, etc.
Program Name: Engineering
Service Level: Provide excellent customer service protecting the public interest thorough, efficient
engineering standards, processes, and review of permitting of development projects
including ensuring quality construction through inspection of public infrastructure.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate
Approved
Output
- Number of Development Permits Issued
1 78 85 60 70
- Valuation of Development Permits Issued
2 $16,254,473 $16,618,163 $11,187,252 $11,522,870
- Valuation of Capital Improvement $21,296,779 $25,368,697 $19,123,498 $19,697,203
requiring Inspection3
- Total Valuation of Permits and Projects $37,551,252 $33,336,420 $30,310,750 $31,220,073
requiring Inspection4
Effectiveness
- Valuation of Development Permits $3,250,895 $1,593,545 $2,208,862 $2,275,128
Issued / Inspector5
- Valuation of Capital Improvement $4,259,356 $5,073,739 $4,780,875 $4,924,301
Projects requiring Inspection / Inspector 6
- Total Valuation of Permits and Projects $7,510,250 $6,667,284 $6,989,737 $7,199,429
requiring Inspection / Inspector7
Efficiency
- Number of Development Permits 39 45 30 35
Issued per review Engineer8
- Valuation of Development Permits $5,574,240 $6,647,265 $4,724,096 $4,865,819
Issued per review Engineer9
1 Number of Development permits approved and issued
2 Total valuation of development permits approved and issued
3 Percentage of valuation of CIP completed
4 Sum of percentage of valuation of development projects and CIP completed
5 Percentage of valuation of development project completed divided by 4 inspectors
6 Percentage of valuation of CIP completed divided by 4 inspectors
7 Sum of percentage of valuation of development projects and CIP completed divided by 4 inspectors
8 Number of Development permits approved and issued divided by 2 engineers
9 Total valuation of development permits approved and issued divided by 2 engineers
* Valuation of CIP being inspected by Capital Project Engineers per Engineer (5) $3,939,441
Actual number of CIP projects inspected during FY10 23
95
PLANNING & DEVELOPMENT SERVICES
DEVELOPMENT SERVICES
Description & Budget Explanation:
Program Name: Building
Service Level: Perform thorough and efficient building plan review, inspection services and
permit administration. Perform efficient administration of property maintenance code.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness Indicators
-% of commercial plans reviewed within 5 days. 97% 90% 95% 90%
-100% 98% 98% 98%
-N/A 1 1 N/A
-99% 95% 98% 95%
-1312
Efficiency Indicators
-
88% 90% 90% 90%
-13 13 13 14
Output
-82 240 200 225
-9,589 13,100 12,500 13,000
-2,399 3,275 3,125 3,250
-100% 100% 100% 100%
-1312
-6101010
-16 20 20 20
No. of building inspections per inspector.
% of building department personnel maintaining
minimum established educational training hours
No. of construction board meetings
No. of presentations
No. of articles prepared
Annual inspections performed.
The Development Services Division is responsible for providing support and leadership to the planning, building, and
development coordination functions. Building and Development Coordination are included within the Development Services
Division which is responsible for processing, reviewing, and coordinating all new public and private development within the
City.
% of buildings inspected within one half day of
request.
Update and adopt new codes within 18 months of
publication
% of complaints regarding unsafe structures
responded to within one week
Periodic minor amendments
% of single family permits reviewed within 24
hrs.
No. of inspections per day per inspector.
Multi-family and commercial plans reviewed.
96
Program Name: Development Coordination
Service Level:
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
-32,197 22,000 22,000 26,000
-394 500 500 400
-1,409 1,200 1,200 1,200
-5,819 8,000 8,000 5,500
-12,938 13,100 13,100 12,000
-7,049 5,200 5,200 7,200
-201 90 90 150
-46 60 60 60
-76 165 165 80
-787 1,310 1,310 650
-3,829 12,000 12,000 4,000
-56 130 130 40
-106 100 100 175
-N/A N/A N/A 4,000
- No. of PACs 117 100 100 120
-$1,847,256 2 mil 2 mil 1.8 mil
Efficiency Indicators
-4,025 2,750 2,750 3,250
-470 400 400 400
-1,940 2,750 2,750 1,833
-4,313 4,367 4,367 4,000
-50 20 20 30
-394 83 83 40
-$615,842 $670,000 $670,000 $600,000
Effectiveness Indicators
-33% 66% 66% 66%
-100% 100% 100% 100%
-100% 100% 100% 100%
-100% N/A N/A 95%
-100% 100% 100% 100%
Input
- No. of staff 9998
% of meeting minutes prepared within two
meeting cycles
% of inspections input within one hour
% of staff participating in professional
development
No. of inspections processed per CSR
No. of commission, board, and special meetings
coordinated per Staff Assistant
No. of public notifications processed per Staff
Assistant
Amount of fees processed per CSR
% of CSRs certified as Permit Technicians
% of notifications processed within deadlines
No. of building permits processed per CSR
No. of comm., board, and special meetings
No. of easements
No. of public notifications (ads)
No. of public notices (letters)
No. of code enforcement letters
No. of public hearing signs posted
No. of open records requests
No. of minor building permits reviewed
Amount of fees processed
No. of customer contacts per support staff
No. of development submittals processed per
CSR
No. of rental registrations
Provide comprehensive administrative support to all department staff, including Public Works Engineering
staff, as well as the P&Z Commission and all other Boards and Committees. Process all permits and
inspection requests, as well as all development submittals in a timely manner. Coordinate with various
entities to secure appropriate addresses for all developing properties in College Station.
No. of customer contacts
No. of development and engr. projects processed
No. of submittals processed
No. of building permits processed
No. of inspections processed
97
Program Name: 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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
- Percent of staff time spent on proactive code
enforcement. 96% 96% 98% 97%
- Percent of cases resolved within 30 days. 97% 97% 96% 96%
- Percent of cases resolved by voluntary
compliance. 98% 99% 99% 99%
- % of cases requiring administrative action. 2% 1% 1% 1%
Efficiency Indicators
- No. of cases resolved per code officer 1,922 2,000 1,696 1,729
- No. of Citizen Complaint investigations** N/A N/A N/A 700
- No. of Loud Party contacts** N/A N/A N/A 540
- No. of Good Job contacts** N/A N/A N/A 600
- No. of New Business' Welcomed** N/A N/A N/A 100
- No. of HOA Events attended** N/A N/A N/A 30
- No. of Multi-Family contacts** N/A N/A N/A 40
- No. of Personal Contacts 1,663 1,835 2,722 2,752
Output
- Total no. of cases. 11,622 12,463 10,378 10,586
- No. of cases resolved. 11,535 11,967 10,172 10,374
- No. of proactive cases. 11,110 11,892 10,162 10,286
- No. of cases taking 30 days or more. 398 312 430 423
- 11,290 12,007 10,112 10,480
- No. of cases requiring administrative action. 245 32 60 105
- No. of Weeds & Grass cases. 844 508 1,140 1,190
- No. of Open storage cases. 547 1,423 834 851
- No. of sanitation related cases. 5,116 7,121 2,352 2,800
- No. of Junk/abandoned vehicle cases. 187 266 178 182
- No. of landscape and land-use zoning cases* 2,308 252 2,430 N/A
- No. of Rental Registration/UDO cases** N/A N/A N/A 1,500
- No. of signs-handbills cases. 935 783 730 745
- No. of parking tickets issued. 175 233 224 229
- No. of other code enforcement cases. 1,685 2,108 2,714 3,318
- No. of inter-departmental (joint) cases. 154 161 108 110
Note: * Indicates a performance measure that will be discontinued beginning FY '11
** Indicates a new performance measure effective FY '11
No. of cases resolved by voluntary compliance.
98
PLANNING & DEVELOPMENT SERVICES
PLANNING
Description & Budget Explanation:
Program Name: Planning
Service Level: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 review of platting, zoning and other development cases.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
-285 321 216 222
-81 90 56 58
-207 255 126 130
-173 208 94 97
-13 12 6 6
-1397 1440 1364 1405
-359 396 350 361
-42 19 38 19
-23 20 12 12
-98 36 32 33
-154 224 305 305
Efficiency Indicators
-41 46 36 37
-30 37 21 22
-25 30 16 16
-14% 43% 43% 43%
-No. of planner-on-call contacts per planner 200 206 194 201
Effectiveness Indicators
-
-2333
-63% 100% 100% 100%
-63%63%71% 100%
-No. of staff 8.5 8.5 8 8.5
No. of outreach articles, brochures, etc.
No. of code amendments
No. of Planner on Call contacts
No. of administrative permits
No. presentations in the community
No. of meetings with other community orgs.
Planning is responsible for providing expertise in the field of urban planning to City leadership, citizens, developers, and City
staff. Planning will provide current and long-range planning services through the Development Services Division and
Community and Neighborhood Planning Division functions to help create a community that enhances and protects the quality of
life in College Station.
No. of development review projects
No. of board and commission meetings
No. of staff reports / coversheets produced
No. of presentations to boards and commissions
No. of development review projects reviewed per
Planner
No. of staff reports per planner
No. of board and commission presentations per planner
% City Council appointees participating in prof. training
No. of educational training hours
89%
No. of collaborative projects with other community
organizations
% of professional staff maintaining minimum
educational training hours
% of non-exempt staff AICP
92% 89%
% of development review cases reviewed within five
(5) working days.89%
99
PLANNING & DEVELOPMENT SERVICES
COMMUNITY & NEIGHBORHOOD PLANNING
Description & Budget Explanation:
* This is a new Division and three new cost centers (that were separated out of Admin) to provide for better cost accounting.
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: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Number of neighborhoods using Mosquito Abatement Program 11 10 0 15
- Number of NEW neighborhood associations registered 2 12 10 10
Efficiency
- Average estimated cost per person for sponsored events $7.00 $10.00 $6.00 $6.00
- Dollars reimbursed for Mosquito Abatement $2,007 $800 $2,000 $0
- Dollars disbursed for Gateway Grants $3,734 $15,000 $7,500 $15,000
Output
- Number of Neighborhood Events sponsored 7 8 12 12
- Total number of registered Neighborhood Associations 65 75 75 85
Program Name: Transportation
Service Level:
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
-18 15 15 15
-18 12 12 15
-5666
- No. of Comp Plan updates supported annually** 4 2 2 2
Efficiency Indicators
-100% 100% 100% 100%
-0% 20% 20% 20%
Input
-1111
Community & Neighborhood Planning evaluates current conditions, identifies trends, projects future issues and opportunities and aids the
community in planning to achieve its goals for the future.
Plans and implements a multi-modal transportation system that provides a high degree of mobility for citizens and
visitors to the City of College Station. To lead long-range planning efforts related to transportation and to provide support
as different aspects of the transportation system are implemented through land acquisition and the development review
process.
No. of TxDOT permits processed annually**
No. of TIAs reviewed annually**
No. of newsletter articles written annually**
Percent of staff participating in professional** training
Percent of thoroughfares counted annually**
No. of staff
100
Program Name: Greenways
Service Level:
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
-N/A N/A N/A 5
No. of development review projects** N/A N/A N/A 50
No. of board and commission meetings** N/A N/A N/A 40
Effectiveness
-0.25 10 120 10
-N/A N/A N/A 100%
Input
- No. of staff 1111
Program Name: GIS Mapping
Service Level: Produce professional, accurate, high-quality data, maps, programs and analyses in a
responsive, timely and efficient manner.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Workload Indicators
-274 275 200 220
-6565
-No of routine map and data requests completed** n/a n/a n/a 75
-No. of data sets maintained** n/a n/a n/a 20
Efficiency Indicators
-90 90 90 90
-90 90 90 90
Effectiveness Indicators
-100% 100% 100% 100%
-Number of GISP certified staff*0000
Input
-2211
Note: * Indicates a performance measure that will be discontinued beginning FY '10 (per the SBP)
** Indicates a new performance measure effective FY '11 (per the SBP)
No. of staff
Percent of routine map requests produced W/I 24 hours**
Percent of GIS database updates completed W/I 5 days of approval**
Percent of staff participating in GIS or other professional training
No. of plans, studies, updates, and special projects supported
No of SAMS and aerials produced for development cases annually
No. of plans, studies, or facility development projects supported**
Percent of staff participating in professional training**
Maintain, update, and implement the Greenways Master Plan. Preserve greenways and park land through the
development process and processing of targeted greenway acquisitions.
No. of acres/year acquired for greenways
101
GIS
GIS
Coordinator
GIS
Technician
GIS Intern
I
Assistant
Director
E‐GOV
E‐GOV
Technician
NFOR
Busine
Sysem
Manag
System
Analys
RMA
CIT
ess
ms
ger
ms
st
Micro
Coo
Micro
Sp
TION
TY OF COLL
Cit
Mana
Direc
MIS
ocomputer
ordinator
ocomputer
pecialist
N TEC
LEGE STAT
ty
ager
ctor
Network
Analyst
Network
Admin
HNO
TION
Communi
Communi
Servic
Coordin
Seni
Communi
Techni
Communi
Techni
OLOGY
ications
ications
ces
nator
or
ications
ician
ications
ician
I
Y
T Support
Center
Mail
102
City of College Station
Information Technology
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Information Technology Administration 463,848$ 440,784$ 452,179$ 457,625$ 457,625$ 3.82%
E-Government 153,063 152,385 152,827 80,568 80,568 -47.13%
Geographic Information Services 202,305 189,848 174,961 185,554 185,554 -2.26%
Mail *78,538 105,659 108,147 111,321 111,321 5.36%
Management Information Services 2,402,303 2,378,932 2,371,787 2,399,516 2,399,516 0.87%
Communication Services***53,436 721,129 709,024 712,098 712,098 -1.25%
DEPARTMENT TOTAL 3,353,493$ 3,988,737$ 3,968,925$ 3,946,682$ 3,946,682$ -1.05%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 1,871,006$ 2,306,806$ 2,296,552$ 2,310,809$ 2,310,809$ 0.17%
Supplies 342,103 245,600 241,272 260,457 260,457 6.05%
Maintenance 854,457 919,407 914,236 939,380 939,380 2.17%
Purchased Services 271,269 415,641 415,667 377,208 377,208 -9.25%
Capital Outlay 14,658 101,283 101,198 58,828 58,828 -41.92%
DEPARTMENT TOTAL 3,353,493$ 3,988,737$ 3,968,925$ 3,946,682$ 3,946,682$ -1.05%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Information Technology Administration 5.00 5.00 5.00 5.00 5.00 0.00%
E-Government 2.00 2.00 2.00 1.00 1.00 -50.00%
Geographic Information Services 2.50 2.50 2.50 2.50 2.50 0.00%
Mail 1.75 1.75 1.75 1.75 1.75 0.00%
Management Information Services 15.00 15.00 16.00 16.00 16.00 0.00%
Communication Services* - - 6.00 6.00 6.00 0.00%
DEPARTMENT TOTAL 26.25 26.25 33.25 32.25 32.25 -3.01%
* Communications Services moved from the Communications Fund to the General Fund in FY10.
1 FTE submitted as a permanent reduction in FY11
Service Level Adjustments One-Time Recurring Total
- - -
Information Technology SLA TOTAL -$ -$ -$
103
INFORMATION TECHNOLOGY
Description & Budget Explanation:
Performance Measures*FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Admin/Support Center
-Percent Satisfied on IT Customer Satisifaction Survey 85% 85% 85% 85%
-Percent total help calls closed by Support Center 35% 35% 35% 33%
GIS
-Percent Satisfied on IT Customer Satisifaction Survey 85% 85% 85% 85%
-Percent GIS system availability 99% 99% 99% 99%
E-Government
-Percent Satisfied on IT Customer Satisifaction Survey 85% 85% 85% 85%
- Percent Web site maintenance requests responded to within 1 business day 100% 100% 100% 100%
Communications
-Percent satisfied on IT Customer Satisifaction Survey N/A 85% 85% 85%
-Percent Tier 1 Server and equipment uptime N/A 99.9% 99.9% 99.9%
(*As identified in the IT Business Continuity and Recovery Plan)
-Percent critial system* availablility connectivity, paging system). N/A 99.9% 99.9% 99.9%
(*800 MHz radio system, fiber optic network, telephone system, network
MIS
-Percent Satisfied on IT Customer Satisifaction Survey 85% 85% 85% 85%
- Percent Completion of E-Help work order projects, including Capital projects, by established completion
date (Sys Analysts)80% 99% 99% 99%
- Percent support calls responded to within established criteria (Micros) 95% 99% 99% 99%
- Cost per Call (Micros) $170 $175 $175 $175
- Percent Tier 1 Server and equipment* uptime (Network Analysts) [*As identified in the IT Business
Continuity and Recovery Plan]100% 99.9% 99.9% 99.9%
- Percent Virtual Server CPU Utilization Rate (Network Analysts)40-55% 40-55% 40-55% 40-55%
- Achieve designated Percent per year server environment cost reduction for 5 years - base cost $7,020
(Network Analysts)0.06% 5% 5% 5%
Mail
-Percent Satisfied on IT Customer Satisifaction Survey N/A 85% 85% 85%
-Twice daily mail pickup and delivery N/A 99% 99% 99%
* Information Technology has realigned their performance measures to better reflect the Strategic Plan.
The Information Technology department provides services in the following divisions. Administraion / Support Center provides a help desk and City-wide
technology support. E-Government maintains and updateds the City Internet and Intranet sites. Geographic Informations Services creates and maintains the
City's Geographic Information System (GIS). Management Information Servics (MIS) manages all of the computers, networks, operating systems and
applications for all City users.
The level of customer service, as judged by our customers, should be the overreaching performance measurement for all Department Divisions. The
additional performance measures deal primarily with our response time to customer service requests and server\critical system uptimes.
104
Assista
Finance D
Acc
ant
irector
counting
F
Assistant
Finance Dire
Adminis
Purch
Municip
FIS
Ci
Ch
t
ector
stration
hasing
pal Court
SCAL
CITY OF C
ity Manager
hief Financia
Officer
Budget &
Strategic
Planning
SERV
OLLEGE ST
r
al
Utility
S
VICES
TATION
y Customer
ervice
S
Trea ssurer
105
City of College Station
Fiscal Services
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Fiscal Administration 589,241$ 560,453$ 566,825$ 576,967$ 576,967$ 2.95%
Accounting 742,801 720,016 686,977 683,972 683,972 -5.01%
Purchasing 319,185 333,577 341,548 331,685 331,685 -0.57%
Budget and Strategic Planning 377,931 381,277 389,556 395,405 395,405 3.71%
Municipal Court*989,294 962,434 966,265 977,582 977,582 1.57%
Judiciary*140,844 144,676 147,767 148,043 148,043 2.33%
DEPARTMENT TOTAL 3,159,296$ 3,102,433$ 3,098,938$ 3,113,654$ 3,113,654$ 0.36%
EXPENDITURES BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 2,398,494$ 2,378,971$ 2,345,764$ 2,405,069$ 2,405,069$ 1.10%
Supplies 49,021 35,986 37,770 35,300 35,300 -1.91%
Maintenance 45,262 7,344 7,344 7,224 7,224 -1.63%
Purchased Services 666,519 680,132 708,060 666,061 666,061 -2.07%
Capital Outlay - - - - - N/A
DEPARTMENT TOTAL 3,159,296$ 3,102,433$ 3,098,938$ 3,113,654$ 3,113,654$ 0.36%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Fiscal Administration 3.50 3.50 4.50 4.50 4.50 0.00%
Accounting 10.00 10.00 9.00 8.00 8.00 -11.11%
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* 21.75 18.00 18.00 18.00 18.00 0.00%
DEPARTMENT TOTAL 44.25 40.50 40.50 39.50 39.50 -2.47%
2 FTE's from Municipal Court will be paid out of the Court Security Fund beginning in FY09
1.75 FTE's from Municipal Court will be paid out of the Juvenile Case Manager Fee Fund beginning in FY09.
1 FTE submitted as a permanent reduction in FY11
Service Level Adjustments One-Time Recurring Total
- - -
Fiscal Services SLA TOTAL -$ -$ -$
106
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.
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 09 FY10 FY10 FY11
Actual Approved 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. 95% 95% 95% 95%
-Percent of reports completed
within 20 working days of the 100% 100% 100% 100%
end of the period.
Output
-No. of contracts reviewed annually. 324 390 375 380
-No. of quarterly investment reports.4444
Program Name: Treasury
Service Level:Administer cash and debt operations of City through management of cash flows,
investments, and payments.
Performance Measures FY 09 FY10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
-Portfolio rate of return as a percentage of similarly
weighted average maturity treasury notes. 100% 100% 100% 100%
Efficiency
-Percent of available cash invested. 99% 99% 99% 99%
Output
-Annual dollar amount of investment income
earned. $2,662,958 $1,300,000 $700,000 $700,000
-Provide monthly investment market-to-market report. 12 12 12 12
107
FISCAL SERVICES
ACCOUNTING
Description & Budget Explanation:
The Accounting Division is responsible for processing,
recording, and reporting all financial transactions of the City.
Program Name: Accounting
Service Level:Provide accurate and timely information to customers.
Performance Measures FY09 FY 10 FY10 FY11
Actual Approved 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
Efficiency
-Percent of month-end transactions
recorded by the 10th business day of each
month.100% 95% 100% 100%
-Complete and submit CAFR to GFOA by March 31 Yes Yes No(a) Yes
-Complete financial statements by January 31 Yes Yes No(a) Yes
Output
-No. of month-end transactions recorded by
the 10th business day of each month. 300 #N/A #N/A #N/A
(a) We were granted a 30 day extension.
Service Level:Process and record all financial transactions for the City in an accurate,
efficient, and timely manner.
Performance Measures: FY09 FY 10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
-Percent of vendor invoices paid within 30 days of invoice date. 99% 99% 99% 99%
-Receive an unqualified audit opinion from external auditors. Yes Yes Yes Yes
-Clearing account reconciled by the 15th working day
after the period close No Yes Yes Yes
-Contributed capital properly captured and recorded quarterly Yes Yes Yes Yes
-Capital asset inventory properly updated and maintained Yes Yes Yes Yes
-Annual physical inventory No Yes No Yes
-Intergovernmental reports submitted on time Yes Yes Yes Yes
Efficiency
-Hours spent keying in other's time sheets 240 240 240 240
-Hours spent stuffing paper pay stubs for direct deposit payroll 240 240 240 240
Output
-No. of p-card transactions processed 18,162 20,000 15,692 16,000
-No. of EFT's processed for vendor invoices 1,925 2,100 2,125 2,125
-No. of wire transactions. 30 25 15 15
-No. of A/P checks. 11,237 11,000 10,808 10,808
- No. of Manual Payroll Checks including Gainsharing 1,000 1,000 475 475
-No. of payroll direct deposit "checks" 26,744 27,000 29,440 29,440
-Amounts billed. 13,130,860 9,000,000 8,000,000 6,000,000
-No. of credit card/ACH deposits processed 270,751 275,000 275,000 300,000
-No. red light camera transactions 11,879 14,000 1,000 0
-No. of billing transactions. 7,982 11,000 5,144 5,000
-No. of cash receipt transactions. 21,743 20,000 20,000 20000
-No. of general ledger reconciliations completed. 455 450 450 450
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.
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 FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
-Satisfaction percentage on annual survey of
departments. N/A 90% 85% 90%
-Satisfaction percentage on annual vendor
survey. N/A 95% 95% 90%
-Percent of total expenditures done through
cooperative purchasing agreements. 13% 10% 9% 10%
-Percent of City's purchase transactions
processed through field purchase orders
and procurement cards. 95% 96% 96% 95%
-Percent of City's dollars handled through the
purchasing department for commodities
and services. 92% 90% 90% 91%
-Percent of total dollars utilizing blanket
contracts. 22% 25% 22% 22%
-Percent of active suppliers accounting for
80% of City expenditures. 3% 4% 4% 3%
Efficiency
-Average cost per purchase order. $246 $295 $275 $262
Output
-Total dollar value of all City purchases. $87,275,331 $85,000,000 $83,000,000 $81,500,000
-No. of cooperative agreements in which
the City participates. 23 24 24 24
-No. of FPO’s and procurement card
transactions processed by departments. 24,823 28,000 27,000 25,560
-Dollar value of P.O.’s processed by
Purchasing staff. $80,650,236 $85,000,000 $80,000,000 $75,000,000
-No. of the following purchasing activities:
one-time bids 74 85 75 80
annual bids 20 30 24 25
formal contracts/agreements 324 300 315 325
-Total Number of active suppliers 1,827 2,000 1,925 1,950
1 External Vendor Survey conducted December 2009
109
Service Level:Effectively and efficiently manage and dispose of surplus assets to obtain
the greatest value for the City.
Performance Measures: FY09 FY10 FY10 FY11
Actual Approved 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. 25% 22% 25% 22%
-% of original value of heavy equipment and
vehicles recovered through disposal methods. 25% 22% 25% 22%
Output
-Net amount received after expenses of
disposition. $134,923 $350,000 $200,000 $300,000
1 Contract not in place; changed contractors
110
FISCAL SERVICES
OFFICE OF BUDGET AND STRATEGIC PLANNING
Description & Budget Explanation:
Program Name: Budget Preparation, Monitoring and Review
Service Level: Prepare, monitor and review all aspects of the annual budget.
Performance Measures FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
-Yes Yes Yes Yes
Output
-27 27 27 27
-quarterly quarterly monthly monthly
-11 11 11 11
-35 35 35 35
-4444
-No. of Outside Agency contracts Managed 15 15 15 15
-No. of Outside Agency reports submitted and reviewed 15 15 15 15
No. Budget analysis and reports to City Council and Dept.
Directors through annual Budget workshops
Prepare and distribute operations financial reports to
management
Prepare & analyze CIP financial reports for distribution to
management annually
No. of Approved Budget Reports prepared and distributed
within 90 day of Council approval
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.
Prepare & analyze 5 year revenue & expenditure forecasts
monthly
Annual budget document meets requirements for GFOA
reporting excellence?
111
FISCAL SERVICES
MUNICIPAL COURT
Description & Budget Explanation:
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 FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Input
-27,611 27,000 27,000 27,000
Effectiveness
-
80% 80% 80% 80%
-
80% 80% 80% 80%
Output
-28,587 26,000 26,000 26,000
Program Name: Court Collections
Service Level:Provide quick and efficient collection of funds from citations issued by public safety officials.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-46% 48% 48% 48%
Efficiency
-$2,911,753 $2,700,000 $2,700,000 $2,700,000
-$2,480,384 $3,100,000 $3,100,000 $3,100,000
-$175 $175 $175
Output
-$5,392,137 $5,368,016 $5,368,016 $5,368,016
Program Name: Hearing Process
Service Level:Maintain effective and efficient court procedures in order to earn a high level of public confidence.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percent of case paperwork prepared with
notification to all parties ready at least 3
weeks prior to trial. 98% 98% 98% 98%
Output
-1,664 1,800 1,800 1,800
-370 400 400 400
-480 250 250 250
Percent of citizen survey respondents rating
Court personnel as somewhat or very
Percent of citizens survey respondents rating
Court personnel as somewhat or very
Municipal Court provides a competent court system with quality service through the
utilization of effective and efficient operating procedures.
Total Number of Citations Issued
Total Amount Collected
No. of contested cases set.
No. of summons issued.
No. of subpoenas issued.
No. of cases disposed.
Percent of payments collected by Court
Collection Staff
Amount collected by Court Collections Staff
Amount collected by walkins
Amount collected per citation
112
Intern
G
nal Auditor
ENER
City
C
RAL G
CITY OF C
Cit
y Manager's
Office
Economi
Commun
Developm
Public
Communicat
Marketi
Human Reso
GOVE
OLLEGE ST
ty Council
ic &
nity
ment
c
tions &
ing
ources
C
ERNM
TATION
ity Secretary
MENT
y
T
Legal
113
City of College Station
General Government
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Mayor & Council 83,085$ 74,895$ 59,014$ 49,374$ 49,374$ -34.08%
City Secretary’s Office 450,115 391,891 437,448 368,778 403,778 3.03%
Internal Auditor 114,446 118,417 116,543 118,725 118,725 0.26%
City Manager’s Office 837,148 772,539 792,363 842,146 842,146 9.01%
Legal 949,128 977,325 971,276 987,321 987,321 1.02%
Economic Development 513,799 542,099 535,374 545,933 556,913 2.73%
Community Programs 103,630 - - - - N/A
Public Communications 655,135 668,129 715,502 694,887 694,887 4.00%
Human Resources 689,546 576,103 560,866 526,060 611,060 6.07%
DEPARTMENT TOTAL 4,396,032$ 4,121,398$ 4,188,386$ 4,133,224$ 4,264,204$ 3.46%
EXPENDITURES BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 3,382,848$ 3,397,053$ 3,493,174$ 3,528,140 3,528,140$ 3.86%
Supplies 220,369 209,361 201,108 160,269 160,269 -23.45%
Maintenance 65,812 17,323 16,112 4,708 4,708 -72.82%
Purchased Services 713,650 482,661 463,240 410,107 541,087 12.10%
Capital Outlay 13,353 15,000 14,752 30,000 30,000 100.00%
DEPARTMENT TOTAL 4,396,032$ 4,121,398$ 4,188,386$ 4,133,224$ 4,264,204$ 3.46%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Mayor & Council - - - - - N/A
City Secretary’s Office 5.00 5.00 5.00 5.00 5.00 0.00%
Internal Auditor 1.00 1.00 1.00 1.00 1.00 0.00%
City Manager’s Office 5.50 5.50 5.50 5.50 5.50 0.00%
Legal 10.00 10.00 10.00 9.00 9.00 -10.00%
Economic Development 5.50 7.00 7.00 6.50 6.50 -7.14%
Community Programs* 1.00 1.00 - - - N/A
Public Communications ** 6.00 4.50 6.50 6.50 6.50 0.00%
Human Resources *** 10.00 6.00 6.00 6.00 6.00 0.00%
DEPARTMENT TOTAL 44.00 40.00 41.00 39.50 39.50 -3.66%
* The Community Programs division merged with Public Communications in FY10.
** Neighborhood Services moved to P&DS and Historic Programs moved to Parks from Public Communications beginning in FY09.
*** Risk Management moved from HR to the Worker's Comp & Property Casualty funds in FY09
*** The Benefits Coordinator position moved from HR to the Employee Benefits fund for FY09
1.5 FTE submitted as a permanent reduction in FY11
Service Level Adjustments One-Time Recurring Total
City Secretary November 2010 Special Election 35,000$ -$ 35,000$
Econ Dev Increase in Cost of Hybrid Vehic 10,980 - 10,980
Human Resources City Hall Security Upgrades 60,000 - 60,000
Human Resources Supervisor & Manager Training 25,000 - 25,000
General Government SLA TOTAL 130,980$ -$ 130,980$
114
GENERAL GOVERNMENT
CITY SECRETARY
Description & Budget Explanation:
Program Name: Council Services
Service Level:Provide coordination and timely administrative support to the Council and Mayor.
Performance Measures FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Efficiency
-No. of City-Wide Committee agendas 287 250 250 265
-No. of Council public activities 299 278 295 290
-No. of Mayor appointments & presentations 1,001 288 728 720
-No. of Council minutes prepared 52 49 45 50
Program Name: Public Records and Information
Service Level:To maintain and provide public information in an efficient manner.
Performance Measures: FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Efficiency
-No. of birth and death records reported to
State Health Dept. 2,046 1,950 2,050 2,055
-No. of birth certificate request processed 1,103 850 1,150 1,125
-No. of death certificate request processed. 2,457 2,300 2,400 2,455
-Median No. of days for open records request
to be completed. 6 6 6 6
-No. of open records request received.164 120 100 115
-No. of Legal Notices Published 58 71 55 60
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.
115
GENERAL GOVERNMENT
AUDITOR
Description & Budget Explanation:
Program Name: Internal Auditor
Service Level:
Performance Measures: FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
- National Knighton Audit Award Yes Yes Yes Yes
- Receive the CFE Designation Yes Yes Yes Yes
The City Internal Auditor is responsible for conducting audits of all departments, offices, boards, activities, and
agencies of the city to independently determine if; indications of fraud, abuse, or illegal acts are present;
management has established adequate internal controls to safeguard city assets; and city resources and public
funds are utilized economically, efficiently, and effectively. The Internal Auditor also determines if financial and
other reports are being provided that disclose fairly, accurately, and fully all information that is required by law.
Each fiscal year, the City Internal Auditor prepares an audit plan to serve as a guide to allocate
scarce audit resources to areas that will most benefit the City of College Station. The City
Internal Auditor executes the audit plan under the direction of the City Audit Committee and
reports audit findings and recommendations to the City Council.
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.
Program Name: Administration
Service Level:Facilitate communication between the Council, citizens, and staff on City related
matters.
Performance Measures: FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
-Overall satisfaction with City services on
Citizen Survey. N/A N/A N/A N/A
-Maintenance of City of College Station bond
rating. Aa1/AA- Aa1/AA Aa2/AA Aa2/AA
Output
-No. of meetings w/CSISD. 3 4 3 4
-No. of meetings with City of Bryan/Brazos Co. 10 12 10 10
-No. Of meetings with Chamber of
Commerce/Econ Development Corp. 12 12 12 12
-No. of Council Updates written. 43 45 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
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.
Program Name:Retail Enhancement and Development
Service Levels:1) Analyze and compile market data and assess trends
2) Provide information and cooperative forums for retail stakeholders
3) Promote the City and local market
4) Facilitate stronger and more effective partnerships
Performance Measures FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
-Number of sales tax outlets 1,693 1,441 1,441 1,441
-Sales tax receipts $1.104 Billion $1.04 Billion $1.04 Billion $1.04 Billion
Output
-Number of new marketing tools developed
and implemented*4 2 2 2
-Number of formal engagement forums**3 2 2 2
-Number of informal points of contact***61 35 20 35
* Includes various media including promotional items, marketing pamphlets, investment invitations, incentive proposals, etc.
** Includes active participation in structured and formal informational and cooperative exchanges with retail stakeholders
*** Includes routine and informal stakeholder interaction and exchange regarding the community, prospective investment, the
local market, incentives, etc. Actual transfer media includes phone, e-mail, written correspondence and in person
Program Name:Capital Investment, Job Creation & Economic Diversification
Service Levels:1) Identify and assess strategic opportunities and areas
2) Identify, engage and assist appropriate prospects
3) Provide for enhanced professional services
4) Educate and engage community stakeholders
5) Provide, administer and monitor resources
Performance Measures FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Effectiveness
-Jobs Created / Retained 65 30 128 30
-Net Capital Investment $23 Million $10,000,000 $3,000,000 $10,000,000
Output
-Number of investment projects assisted *7 4 3 4
-Number of formal engagement forums **2 1 2 1
-Number of informal points of contact ***59 35 25 35
* Includes significant private sector development projects that for any number of reasons need professional assistance
from City staff to realize the investment
** Includes active and engaged participation in structured and formal informational and cooperative exchanges with the City's
development stakeholders.
*** Includes regular and informal stakeholder interaction and exchange regarding the community, prospective investment, the local
market, development incentives, etc. Transfer of information includes phone, e-mail, written correspondence and in person
118
Program Name:Cooperative Relationships with Key Community Partners
Service Levels:1) Plan and coordinate development projects, programs and activities
2) Provide and monitor resources to promote development and better market the community
3) Provide staff liaison services for applicable boards and committees
4) Coordinate, plan and facilitate major public administrative functions
Performance Measures FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Output
-Number of major administrative functions completed * 7 7 5 7
-Number of partner projects assisted 8 6 3 6
-Number of formal engagement forums **39 30 20 30
-Number of informal points of contact ***141 130 120 130
* Includes facilitating board appointments, semi-annual performance presentations, budget preparation assistance, etc.
** Includes regular attendance at board meetings, agency functions, work session meetings, etc.
*** Includes regular general interaction via phone, in person, and/or written correspondence on a regular basis with agency
officials and representatives
Program Name:Special Projects Identification, Development and Implementation
Service Levels:1) Identify and assess the appropriateness of major special projects
2) Facilitate the development, implementation and management of special projects
3) Provide monitoring and oversight of assigned special projects
4) Educate and engage the community and various stakeholders
Performance Measures FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Efficiency
-84%80%85%80%
Output
-Number of major projects under active management 5 3 6 3
-Number of formal status updates completed *18 9 9 9
-Number of major special projects completed 4 2 1 2
* Includes updates made in person at a public meeting as well as those made via the website and in writing
Program Name:Department Leadership, Management and Administration
Service Levels:1) Identify and assess the appropriateness of major special projects
2) Facilitate the development, implementation and management of special projects
3) Provide monitoring and oversight of assigned special projects
4) Educate and engage the community and various stakeholders
Performance Measures FY09 FY10 FY10 FY11
Actual Approved Estimate Approved
Efficiency
-Percent of staff turn-over 8%14%33%14%
-Percent of time productive *100%80%90%80%
-Percent of funding returned to General Fund 9%6%0%6%
-Percent of customer service requests turned in less than
24 hours **90%90%90%90%
Output
-Number of new skill sets secured ***4 2 2 2
* Includes any skills or expertise deemed important to further the implementation of the Department's workplan
** Includes the maximum amount of staff time and resources that is dedicated to the implementation of the Department's
various programs, projects and activities
*** Includes only those requests that could be realistically turned within this timeframe
officials and representatives
Percent of major projects completed on time and
in budget
119
GENERAL GOVERNMENT
PUBLIC COMMUNICATIONS
Description & Budget Explanation:
Program Name: Public Information Function
Service Level:
Performance Measures FY 10 FY 11
Estimate Approved
Department Efficiency
Internal satisfaction rate via annual survey N/A N/A
Media Effectiveness
Media satisfaction rate via annual survey N/A N/A
Percentage of positive news coverage 26% 27%
Percentage of neutral news coverage 69% 68%
Percentage of negative news coverage 5% 5%
Web Effectiveness
Total page views 2,900,000 2,900,000
Total visitors 944,000 950,000
Returning visitors (loyalty)500,000 500,000
New visitors 444,000 450,000
Video Services
Number of video elements produced 113 115
Value of produced video products $113,000 $115,000
Number of CDs/DVDs reproduced 500 500
The Public Communications Division is responsible for the city's website, TV19, marketing, media relations and all external
communications.
Provide timely and accurate city information to residents, media and general public through all available delivery
methods.
120
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 FY10 tax rate to finance general governmental services, including debt
service, is 43.94 cents per $100 of valuation. The approved FY11 tax rate to finance general governmental services, including
debt service, is 44.7543 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
shown below:
Bond Type Standard & Poor's Moody's
General Obligation AA+ Aa2
Utility Revenue A+ Aa2
Certificates of Obligation AA+ Aa2
Revenues in the Debt Service Fund are anticipated to increase in FY11 by 0.78% from the FY10 revised budget. While ad
valorem taxes are projected to decrease by 1.84%, transfers in from other funds are projected to increase. The transfers in
from other funds reflect debt that is paid for out of the debt service fund, but that is funded using resources from another
source. Funds from the BVSWMA, Inc. (for the new BVSWMA landfill debt) and the Hotel Tax Fund (for the convention
center debt) will be transferred in to the debt service fund for payment of the applicable debt service. The payment of this
debt service is reflected as part of the Certificates of Obligation expenditures. The approved FY11 debt service portion of the
tax rate is 22.0194 cents per $100 of valuation.
Total revenues projected to pay on the City’s existing debt in FY11 are $12,776,074. Total expenditures out of the Debt
service fund are estimated to be $12,581,958. Of that total, expenditures on General Obligation Bonds are $8,153,307 and
Certificates of Obligation at $4,402,751. An additional $25,900 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 (GOB)
authorization for streets, traffic, police and fire station projects, the City Center project, and parks projects including the
second phase of Veterans Park. A small amount of the 03 GOB debt remains to be issued. In November of 2008, voters
approved $76,950,000 in future GOB authorization for streets, traffic, fire station projects, the Library expansion project, and
parks and recreation projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In FY10,
$19,635,000 in General Obligation debt was issued. In FY11, it is projected that $6,080,000 in General Obligation Bonds will
be issued. These approved funds are be used as follows:
$2,800,000 for Street and Transportation projects
$600,000 for Traffic Signals projects
$2,180,000 for Parks and Recreation projects
$500,000 for Municipal Complex Expansion improvements
It is also anticipated that the City will issue $1,380,000 in Certificates of Obligation for General Government Capital
projects. This amount includes $200,000 for the i5 Enhancement project and $180,000 for the Fiber Optic Infrastructure
project. In addition, $1,000,000 is projected to be issued toward the purchase of several Fire vehicles. These include the
replacement of the existing ladder truck and the purchase of an ambulance and engine. The latter two vehicles will be used at
121
the new Fire Station #6. The cost of these vehicles is being supplemented with debt remaining from a previous debt issue as
well as funds received from the sale of Fire Station #3.
Each year an analysis is done to determine what resources are needed and if refunding and call options are available and in
the best interest of the City. Based on the most recent analysis, refunding will likely be recommended in FY11.
The following section contains a schedule of requirements and a summary of requirements for all General Obligation Bonds
and Certificates of Obligation. The detailed information for each individual GOB and CO is found in Appendix H. The
schedule of requirements and the individual detailed information for all Utility Revenue Bonds are also found in Appendix H.
* The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade” debt issue is
BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grading" is Bbb.
122
City of College Station
Debt Service
Fund Summary
11/22/10 2:56 PM
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10-FY11
Beginning Fund Balance 3,817,694$ 3,901,210$ 3,901,210$ 5,155,944$ 5,155,944$
REVENUES
Ad Valorem Taxes 12,138,737$ 12,284,028$ 12,284,028$ 12,058,136$ 12,058,136$ -1.84%
Investment Earnings 111,370 170,000 61,000 100,000 100,000 -41.18%
Other 1,102 - 4,390,915 - - N/A
Transfers (105,198) 223,615 223,615 617,938 617,938 176.34%
Total Revenues 12,146,011$ 12,677,643$ 16,959,558$ 12,776,074$ 12,776,074$ 0.78%
Total Funds Available 15,963,705$ 16,578,853$ 20,860,768$ 17,932,018$ 17,932,018$ 8.16%
EXPENDITURES & TRANSFERS
General Obligation Bonds 7,490,790$ 6,647,932$ 5,760,738$ 8,153,307$ 8,153,307$ 22.64%
Certificates of Obligation 4,558,566 5,554,527 5,554,527 4,402,751 4,402,751 -20.74%
Agent Fees, Other Costs 13,139 20,000 105,912 25,900 25,900 29.50%
Transfer Out - - - - - N/A
Advance Refunding - - 4,283,647 - - N/A
Total Operating Expenses/Transfers 12,062,495$ 12,222,459$ 15,704,824$ 12,581,958$ 12,581,958$ 2.94%
Increase in Fund Balance 83,516$ 455,184$ 1,254,734$ 194,116$ 194,116$
Ending Fund Balance 3,901,210$ 4,356,394$ 5,155,944$ 5,350,060$ 5,350,060$
Ad Valorem
Taxes
94%
Investment
Earnings
1%Other
0%Transfers
5%
Debt Service Fund -Sources
General
Obligation
Bonds
64.80%
Certificates
of Obligation
34.99%
Agent Fees,
Other Costs
0.21%
Debt Service Fund -Uses
123
Issue Principal Interest Total
G.O.B. Series 2001 190,000 70,520 260,520
G.O.B. Series 2002 285,000 196,339 481,339
G.O.B. Series 2003 215,000 129,075 344,075
G.O.B. Series 2004 1,130,000 330,733 1,460,733
G.O.B. Series 2005 195,000 183,538 378,538
G.O.B. Series 2006 240,000 269,913 509,913
G.O.B Series 2006 Refunding 490,000 420,650 910,650
G.O.B. Series 2007 95,000 117,931 212,931
G.O.B. Series 2008 275,000 338,194 613,194
G.O.B. Series 2009 105,000 129,308 234,308
G.O.B. Series 2009 (Refunding)* 1,605,000 217,750 1,822,750
G.O.B Series 2010 (estimated) 1,020,000 767,359 1,787,359
TOTAL 5,845,000$ 3,171,307$ 9,016,307$
*Includes Parking Garage associated debt in the amount of $863,000. This debt service will
be paid directly out of the Parking Enterprise Fund and is not reflected in the Debt Service
Fund expenditures.
DEBT SERVICE
FY 2010‐2011
ALL SERIES
GENERAL OBLIGATION BONDS
SUMMARY OF REQUIREMENTS
124
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
EACH YEAR
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 11 5,845,000 3,171,307 9,016,307 78,850,000
FY 12 5,625,000 3,015,712 8,640,712 73,005,000
FY 13 5,590,000 2,788,840 8,378,840 67,380,000
FY 14 5,455,000 2,562,790 8,017,790 61,790,000
FY 15 5,475,000 2,335,053 7,810,053 56,335,000
FY 16 5,350,000 2,109,337 7,459,337 50,860,000
FY 17 5,610,000 1,881,211 7,491,211 45,510,000
FY 18 4,525,000 1,672,404 6,197,404 39,900,000
FY 19 3,840,000 1,495,956 5,335,956 35,375,000
FY 20 4,025,000 1,325,793 5,350,793 31,535,000
FY 21 3,740,000 1,154,273 4,894,273 27,510,000
FY 22 3,430,000 995,122 4,425,122 23,770,000
FY 23 3,605,000 839,231 4,444,231 20,340,000
FY 24 3,400,000 681,679 4,081,679 16,735,000
FY 25 3,035,000 535,424 3,570,424 13,335,000
FY 26 2,750,000 404,153 3,154,153 10,300,000
FY 27 2,310,000 289,487 2,599,487 7,550,000
FY 28 2,195,000 187,393 2,382,393 5,240,000
FY 29 1,620,000 100,770 1,720,770 3,045,000
FY 30 1,425,000 32,063 1,457,063 1,425,000
ALL SERIES
GENERAL OBLIGATION BONDS
SCHEDULE OF REQUIREMENTS
DEBT SERVICE
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
9,000,000
10,000,000
FY 11FY 13FY 15FY 17FY 19FY 21FY 23FY 25FY 27FY 29G.O.B. PRINCIPAL & INTEREST
PRINCIPAL INTEREST
125
DEBT SERVICE
SUMMARY OF REQUIREMENTS
CERTIFICATES OF OBLIGATION
ALL SERIES
FY 2010-2011
ISSUE - PRINCIPAL
GENERAL
DEBT
ASSOCIATED
PARKING
ENTERPRISE
ASSOCIATED
ELECTRIC
FUND
ASSOCIATED
WATER FUND
ASSOCIATED
WASTE
WATER FUND
ASSOCIATED
NEW
MUNICIPAL
CEMETERY
ASSOCIATED
CONVENTION
CENTER
ASSOCIATED
BVSWMA
ASSOCIATED TOTAL
C.O. Series 2001 80,000 - - - - - - - 80,000
C.O. Series 2002 570,000 - - - - - - - 570,000
C.O. Series 2003A 35,000 - - - - - - - 35,000
C.O. Series 2004 - - 208,394 - 176,606 - - - 385,000
C.O. Series 2005 125,000 - - - - 60,000 - - 185,000
C.O. Series 2006 235,000 - - - - 95,000 - - 330,000
C.O. Series 2007 80,000 - - - - 20,000 - - 100,000
C.O. Series 2008 110,000 - 220,000 235,000 70,000 225,000 - - 860,000
C.O. Series 2009 150,000 455,000 270,000 15,000 100,000 205,000 1,195,000
C.O. Series 2010 (est) 595,000 - 90,000 - 10,000 - - - 695,000
TOTAL PRINCIPAL 1,980,000$ -$ 973,394$ 505,000$ 256,606$ 415,000$ 100,000$ 205,000$ 4,435,000$
ISSUE - INTEREST
C.O. Series 2001 48,378 - - - - - - - 48,378
C.O. Series 2002 343,319 - - - - - - - 343,319
C.O. Series 2003A 21,860 - - - - - - - 21,860
C.O. Series 2004 - - 167,187 - 141,683 - - - 308,870
C.O. Series 2005 113,444 - - - - 11,300 - - 124,744
C.O. Series 2006 261,221 - - - - 28,091 - - 289,313
C.O. Series 2007 93,244 - - - - 25,775 - - 119,019
C.O. Series 2008 101,636 - 264,026 271,723 86,616 265,831 - - 989,833
C. O. Series 2009 26,099 453,290 282,791 20,740 122,519 190,419 1,095,859
C. O. Series 2010 (est) 28,875 - 100,613 - 11,850 - - - 141,338
TOTAL INTEREST 1,038,076$ -$ 985,116$ 554,514$ 240,149$ 351,737$ 122,519$ 190,419$ 3,482,530$
TOTAL PAYMENT 3,018,076$ 1 -$ 2 1,958,510$ 3 1,059,514$ 3 496,755$ 3 766,737$ 1 222,519$ 4 395,419$ 5 7,917,530$
1. This portion of the CO debt will be paid put of the debt service fund.
2. The FY11 Parking Enterprise associated debt was included as part of the FY09 General Obligation Bond Refunding and is now included in the General Obligation Bond schedule.
The FY11 debt service payment for the Parking Garage associated debt is $863,000.
3. The Utility portion of the CO debt will be paid directly out of the Utility fund with which the debt is associated.
4. Convention Center associated debt will be paid out of the Debt Service Fund, but funds for the debt service payment will be transferred into the Debt Service Fund from the Hotel Tax Fund.
5. Brazos Valley Solid Waste Management Agency (BVSWMA) associated debt will be paid out of the Debt Service Fund, but funds for the debt service payment will be transferred into the
Debt Service Fund from BVSWMA IncDebt Service Fund from BVSWMA, Inc.
126
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 11 4,435,000 3,482,530 7,917,530 84,645,000
FY 12 4,095,000 3,338,683 7,433,683 80,210,000
FY 13 4,305,000 3,181,694 7,486,694 76,115,000
FY 14 4,510,000 3,015,368 7,525,368 71,810,000
FY 15 4,750,000 2,836,065 7,586,065 67,300,000
FY 16 4,875,000 2,641,346 7,516,346 62,550,000
FY 17 4,525,000 2,441,971 6,966,971 57,675,000
FY 18 4,670,000 2,246,503 6,916,503 53,150,000
FY 19 4,925,000 2,044,466 6,969,466 48,480,000
FY 20 5,165,000 1,826,460 6,991,460 43,555,000
FY 21 4,330,000 1,621,988 5,951,988 38,390,000
FY 22 4,550,000 1,433,276 5,983,276 34,060,000
FY 23 4,785,000 1,232,095 6,017,095 29,510,000
FY 24 4,970,000 1,017,576 5,987,576 24,725,000
FY 25 4,530,000 799,941 5,329,941 19,755,000
FY 26 4,470,000 591,854 5,061,854 15,225,000
FY 27 4,145,000 396,284 4,541,284 10,755,000
FY 28 4,110,000 208,274 4,318,274 6,610,000
FY 29 2,290,000 62,020 2,352,020 2,500,000
FY 30 210,000 4,725 214,725 210,000
ALL SERIES
CERTIFICATES OF OBLIGATION
SCHEDULE OF REQUIREMENTS
DEBT SERVICE
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
9,000,000
FY 11FY 13FY 15FY 17FY 19FY 21FY 23FY 25FY 27FY 29C.O. PRINCIPAL & INTEREST
PRINCIPAL INTEREST
127
Economic Development Fund
The Economic Development Fund is utilized to account for funds that are to be used for business attraction and retention.
This fund is prepared on the modified accrual basis of accounting. Using this method, revenues are recognized when they
become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related
fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial
Policies in the Appendix. Revenues for the Economic Development Fund are collected from the General Fund, Water,
Wastewater, Sanitation, and the Business Park Funds. Due to current economic conditions affecting the City’s General Fund,
the transfer from the General Fund to the Economic Development Fund for FY11 has been reduced from $315,000 to
$200,000. The FY11 total transfers in to the fund total $495,000. Investment earnings of approximately $20,000 are
approved for FY11.
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.
$605,000 is available in the FY11 Approved Budget for
cash assistance.
Expenditures of $250,000 will be used for Research Valley
Partnership Texas A&M Institute for Pre-Clinical Studies,
$300,000 will be available for Northgate Radakor, and $55,000 will be available for other economic development prospects.
If uncommitted at year-end, these funds will contribute to the fund balance carried over from year to year. This flexibility
allows the City to recruit new and existing business, and ensures that College Station has a diverse and vibrant economy.
Also included in the FY11 approved expenditure budget is a $50,000 transfer to the General Fund for street rehabilitation.
Additionally, $3,825 is included for maintenance expenditures related to the First Street property in the Northgate District.
Total approved expenditures for FY11are $658,825.
Organization FY10 Year
End Est
FY11
Approved
RVP Marketing 50,000 -
RVP TIPS 250,000 250,000
Northgate Radakor - 300,000
Other 55,000 55,000
Total $355,000 $605,000
Economic Development Cash Assistance
128
City of College Station
Economic Development Fund
Fund Summary
11/11/2010 14:21
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
BEGINNING BALANCE 896,874$ 1,133,823$ 1,133,823$ 978,604$ 978,604$
REVENUES
Operating transfers
General Fund 315,000$ 315,000$ 315,000$ 200,000$ 200,000$ -36.51%
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 250,000 250,000 250,000 250,000 250,000 0.00%
Investment Earnings 33,017 20,000 20,000 20,000 20,000 0.00%
Other Revenues 69,964 50,000 50,000 - - -100.00%
Total Revenues 712,981$ 680,000$ 680,000$ 515,000$ 515,000$ -24.26%
Total Funds Available 1,609,855$ 1,813,823$ 1,813,823$ 1,493,604$ 1,493,604$ -17.65%
EXPENDITURES & TRANSFERS
Cash Assistance 251,100$ 655,000$ 355,000$ 605,000$ 605,000$ -7.63%
Other 93,733 512,000 480,219 53,825 53,825 -89.49%
Total Operating Expenses & Xfers 344,833 1,167,000 835,219$ 658,825$ 658,825$ -43.55%
Increase/Decrease in Fund Balance 368,148$ (487,000)$ (155,219)$ (143,825)$ (143,825)$ -70.47%
Measurement Focus Adjustment (131,199)
Ending Fund Balance 1,133,823$ 646,823$ 978,604$ 834,779$ 834,779$ Ending Fund Balance 1,133,823$ 646,823$ 978,604$ 834,779$ 834,779$
General
Fund
40%
Water Fund
3%Wastewater
Fund
4%
Sanitation
Fund
3%
Business
Park Fund
50%
Economic Development Fund ‐Sources
Cash
Assistance
92%
Other
8%
Economic Development Fund ‐Uses
129
City of College Station
Parks Xtra Education
Fund Summary
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 16,328$ 17,263$ 17,263$ 23,739$ 23,739$
REVENUES
Xtra Education Revenues 99,016$ 94,759$ 116,400$ 94,759$ 94,759$ 0.00%
Investment Earnings 246 100 300 400 400 300.00%
Other - - - - - 0.00%
Total Revenues 99,262$ 94,859$ 116,700$ 95,159$ 95,159$ 0.32%
Total Funds Available 115,590 112,122$ 133,963$ 118,898$ 118,898$ 6.04%
EXPENDITURES
Xtra Education Programs 88,032$ 96,474$ 94,563$ 95,555$ 95,555$ -0.95%
Contingency - 372 - - - -100.00%
General & Administrative Transfer 10,281 15,661 15,661 19,214 19,214 22.69%
Total Expenditures 98,313$ 112,507$ 110,224$ 114,769$ 114,769$ 2.01%
Increase/Decrease in Fund Balance 949$ (17,648)$ 6,476$ (19,610)$ (19,610)$
Measurement Focus Adjustment (14)$
Ending Fund Balance 17,263$ (385)$ 23,739$ 4,129$ 4,129$
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 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 estimated to be $116,700 in FY10, and
$95,159 in FY11.
Expenditures for FY11 are approved in the amount of $114,769. These funds include $95,555 to cover the cost of instructors, supplies,
equipment, and various other program-related expenses. The remaining $19,214 is allocated for general and administrative transfe r related to
expenses incurred by the program.
Xtra
Education
Revenues
99.58%
Investment
Earnings
0.42%
Parks Xtra Education Fund -Sources
Xtra
Education
Programs
83%
G&A
Transfer
17%
Parks Xtra Education Fund -Uses
130
City of College Station
Parks Xtra Education Fund Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DEPARTMENT FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Parks Xtra Education 88,032$ 96,474$ 94,563$ 95,555$ 95,555$ -0.95%
FUND TOTAL 88,032$ 96,474$ 94,563$ 95,555$ 95,555$ -0.95%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 9,487$ 10,835$ 8,924$ 11,086$ 11,086$ 2.32%
Supplies 4,868 14,080 14,080 13,900 13,900 -1.28%
Maintenance - - - - - N/A
Purchased Services 73,677 71,559 71,559 70,569 70,569 -1.38%
Capital Outlay - - - - - N/A
FUND TOTAL 88,032$ 96,474$ 94,563$ 95,555$ 95,555$ -0.95%
PERSONNEL SUMMARY BY ACTIVITY
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DEPARTMENT FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Parks Xtra Education - - - - - 0.00%
FUND TOTAL - - - - - 0.00%
131
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Sports Program Fees -$ -$ -$ 272,075$ 272,075$ N/A
Concessions - - - 114,000 114,000 N/A
Instruction Fees - - - 19,000 19,000 N/A
SW Center 2,260 2,260
Investment Earnings - - - - - N/A
Sponsors - - - - -
Grants - - - - -
Other - - - - - N/A
Total Revenues -$ -$ -$ 407,335$ 407,335$ N/A
EXPENDITURES
Sports Programs -$ -$ -$ 560,059$ 560,059$ N/A
Concessions - - - 114,000 114,000 N/A
Instruction Fees - - - 30,945 30,945 N/A
SW Center - - - 230,455 230,455
Other - - - - - N/A
Contingency - - - - - N/A
Total Expenditures -$ -$ -$ 935,459$ 935,459$ N/A
GENERAL FUND SUBSIDY
Sports Programs -$ -$ -$ 287,984$ 287,984$ N/A
Concessions - - - - - N/A
Instruction Fees - - - 11,945 11,945 N/A
SW Center - - - 228,195 228,195
Other - - - - - N/A
Total Subsidy -$ -$ -$ 528,124$ 528,124$
Increase/Decrease in Working Capital -$ -$ -$ -$ -$
Measurement focus adjustment -$ -$ -$ -$ -$
Beginning Working Capital -$ -$ -$ -$ -$
Ending Working Capital -$ -$ -$ -$ -$
City of College Station
Recreation Fund
Fund Summary
Established in FY11, the Recreation Fund is designed to help the city identify costs and revenues associated with sports, concessions, Senior/Teen Centers,
and instruction programs. Ultimately the fund will help identify how much the General Fund is subsidizing adult and youth pr ograms.
This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become measurable and available
to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items.
The full listing of these exceptions can be found in the Financial Policies in the Appendix F.
Expenditures for FY11 are approved in the amount of $935,459. Revenues from user fees for FY11 are approved in the amount of $407,335. The subsidy
amount from the General Fund in FY11 is approved in the amount of $528,124.
Sports
Program
Fees
29%
Concessions
12%
Instruction
Fees
2%
SW Center
0%
Total Subsidy
57%
Recreation Fund Sources
Sports
Programs
60%
Concessions
12%Instruction
Fees
3%
SW Center
25%
Recreation Fund Uses
132
Description Adult Flag Football Adult Softball Adult Volleyball Youth Basketball Youth Flag Football Youth Girls Softball Youth Volleyball Adult Kickball Concessions SW Center Teen SW Center Senior Tennis Instruction Total All Programs Rec Fund Fee Revenues 8,125 113,340 21,000 51,600 25,250 22,500 22,980 7,280 114,000 2,100 160 19,000 407,335 Total Revenues 8,125 113,340 21,000 51,600 25,250 22,500 22,980 7,280 114,000 2,100 160 19,000 407,335 Direct Expenditures 10,305 104,391 17,628 37,023 17,674 25,115 13,853 7,134 100,763 170,970 59,485 18,713 583,054 Indirect Program Expenditures 21,500 61,909 19,110 23,186 28,328 57,348 19,110 30,197 4,953 ‐ ‐ 12,194 277,835 Indirect Park Admin Expenditures 8,281 8,281 8,281 8,281 8,281 8,281 8,281 8,281 8,284 ‐ ‐ 38 74,570 Total Expenditures 40,086 174,581 45,019 68,490 54,283 90,744 41,244 45,612 114,000 170,970 59,485 30,945 935,459 Subsidy From General Fund 31,961 61,241 24,019 16,890 29,033 68,244 18,264 38,332 ‐ 168,870 59,325 11,945 528,124 Total‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ City of College StationRecreation Program Summary133
City of College Station
Recreation Fund Department
Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Adult Flag Football -$ -$ -$ 40,086$ 40,086$ N/A
Adult Softball - - - 174,581 174,581 N/A
Adult Volleyball - - - 45,019 45,019 N/A
Youth Basketball - - - 68,490 68,490 N/A
Youth Flag Football - - - 54,283 54,283 N/A
Youth Girls Softball - - - 90,744 90,744 N/A
Youth Volleyball - - - 41,244 41,244 N/A
Adult Kickball - - - 45,612 45,612 N/A
Concessions - - - 114,000 114,000 N/A
Tennis Instruction - - - 30,945 30,945 N/A
SW Center-Teen - - - 59,485 59,485 N/A
SW Center-Senior - - - 170,970 170,970 N/A
Recreation Fund Total -$ -$ -$ 935,459$ 935,459$ N/A
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits -$ -$ -$ 262,589$ 262,589$ N/A
Supplies - - - 129,116 129,116 N/A
Maintenance - - - 4,423 4,423 N/A
Purchased Services - - - 539,331 539,331 N/A
Capital Outlay - - - - - N/A
Recreation Fund Total -$ -$ -$ 935,459$ 935,459$ N/A
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Concessions - - - 3.00 3.00 N/A
Instruction - - - 0.50 0.50 N/A
Sports Programs - - - 1.50 1.50 N/A
SW Center-Senior - - - 1.00 1.00 N/A
SW Center-Teen - - - 4.00 4.00 N/A
Recreation Fund Total - - - 10.00 10.00 N/A
134
City of College Station
Efficiency Time Payment Fee
Fund Summary
11/23/2010 13:02
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 36,165$ 34,519$ 34,519$ 32,905$ 32,905$
REVENUES
Efficiency Time Payment Fees 7,370$ 7,000$ 7,725$ 8,000$ 8,000$ 14.29%
Interest Earnings 708 346 346 363 363 5.00%
Total Revenues 8,078$ 7,346$ 8,071$ 8,363$ 8,363$ 13.85%
Total Funds Available 44,243$ 41,865$ 42,590$ 41,268$ 41,268$
EXPENDITURES
Operating Expenditures -$ -$ -$ -$ -$ N/A
General & Administrative Transfer 9,700 9,685 9,685 - - -100.00%
Total Expenditures 9,700$ 9,685$ 9,685$ -$ -$ -100.00%
Increase (Decrease) in Fund Balance (1,622)$ (2,339)$ (1,614)$ 8,363$ 8,363$
Measurement Focus Adjustment (24)
Ending Fund Balance 34,519$ 32,180$ 32,905$ 41,268$ 41,268$
Efficiency
Time
Payment
Fees
96%
Interest
Earnings
4%
Efficiency Time Payment Fund -
Sources
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 FY11 total $8,363.
This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund
liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies
in the Appendix F.
135
DRAFT ########
11/11/10 2:30 PM
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY10-FY11
REVENUES
Lot Sales 351,474$ 344,950$ 284,296$ 250,547$ 250,547$ (27.37%)
Investment Earnings 8,787 8,000 7,800 15,700 15,700 96.25%
Other - - - - - N/A
Total Revenues 360,261$ 352,950$ 292,096$ 266,247$ 266,247$ (24.57%)
EXPENDITURES
Operations and Maintenance -$ -$ -$ -$ -$ N/A
General & Administrative Transfers - - - 2,764 2,764 N/A
Advertising 42,496 7,200 7,200 - - (100.00%)
Capital Outlay - - - - - N/A
Transfers / Debt Service - - - - - N/A
Total Expenditures 42,496$ 7,200$ 7,200$ 2,764$ 2,764$ (61.61%)
Increase/Decrease in Fund Balance 317,765$ 345,750$ 284,896$ 263,483$ 263,483
Beginning Fund Balance 268,582$ 586,347$ 586,347$ 871,243$ 871,243$
Ending Fund Balance 586,347$ 932,097$ 871,243$ 1,134,726$ 1,134,726$
City of College Station
Memorial Cemetery Fund
Fund Summary
Lot Sales
Memorial Cemetery Fund ‐Sources
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 Governmental Fund. The fund accounts for two thirds of the sales of cemetery lots and
other revenues that are accrued through the new Memorial Cemetery, which includes the Aggie Field of Honor. For FY11,
estimated revenue earnings are included at $266,247. Revenues are anticipated from the sale of lots at the new site and
from investment earnings. Plot sales are well below projected levels. An expenditure in the amount of $2,764 is included
in the FY11 approved budget for the General and Administrative transfer.
The FY11 estimated ending fund balance is anticipated to increase 30% when compared to the FY10 estimated ending
fund balance. This is a result of additional anticipated lot sales.
Lot Sales
94%
Investment
Earnings
6%
Memorial Cemetery Fund ‐Sources
136
Governmental
Capital Improvement Project Budgets
On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is
presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs
for which funding authorization exists. The program is divided into several sections depending on the services provided and
the funding source.
Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital
projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a
useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital
projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful
life of three years or more.
The City only has legal authority to issue General Obligation (GO) debt after a successful citizen referendum. GO debt is
debt that obligates the City to repay the issue with ad valorem tax revenues. The City uses GO debt for the acquisition and
development of parks and recreation facilities; rights-of-way acquisition; construction and reconstruction of streets; and for
public buildings such as City offices, libraries, swimming pools and other general use facilities.
The most recent General Obligation bond election was held in November of 2008. Voters approved $76,950,000 in General
Obligation Bond (GOB) authorization to be issued over 7-years for streets, traffic, and fire station projects, the Library
expansion project, and parks projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In
November 2003, the citizens of College Station approved $38,405,000 in GOB authorization for street, traffic, police and fire
station projects, the City Center project, and parks projects including the second phase of Veterans Park. A small amount of
the 03 GOB debt remains to be issued.
In FY10, the City issued $19,635,000 in GOB debt for various General Government capital projects. Of this, $12,525,000
was issued for street, traffic and sidewalk projects. This includes $1,080,000 in oversize participation funds, which will be
used toward the Holleman Extension project. It is anticipated that a portion of these funds will be recovered through the
assessment process following the completion of the project as the area develops. $2,185,000 is included for the extension of
Victoria Avenue. $875,000 is included for the construction of a high and bike trail. $400,000 is included to be used toward
the extension of Jones-Butler Drive and $6,925,000 is included for the Barron Road Widening Phase II project. $1,000,000
has been included for improvements to Royder Road and Greens Prairie Trail. It is anticipated that approximately $300,000
of the project cost will be recovered through a voluntary assessment of CSISD. Finally, $60,000 was issued for the Rock
Prairie Road West right-of-way project. $870,000 was issued for Park and Recreation projects. This included $720,000 for
the skate park construction and $150,000 for the design of improvements at Stephen C. Beachy Central Park. Finally,
$6,240,000 in GOB debt was issued for the construction of Fire Station #6. This fire station will serve the busy University
Drive corridor.
The FY11 Approved Budget includes the projected issuance of $6,080,000 in GO’s. Included is $3,400,000 for street,
sidewalk, traffic and transportation projects. This includes $440,000 for street oversize participation projects. These funds
will be used toward building increased capacity into the streets that are being constructed by developers. $1,100,000 is
projected to be used toward the construction of the Jones-Butler extension. This project includes the design and construction
of a major collector from the intersection of Luther Street & Jones-Butler to the intersection of George Bush & Penberthy
Road. An additional $600,000 has been included for new traffic signal projects throughout the City. $1,000,000 has been
projected for authorization related to the Barron Road Widening Phase II project. Depending on the construction bids
received, these funds may be needed for this project. $210,000 is projected for the Barron Road East/Lakeway project which
will extend Barron Road from State highway 6 east at the existing Barron Road to a future intersection with the extension of
Lakeway Drive. Finally, $50,000 is projected for preliminary work related to the Lick Creek Hike and Bike Trail.
GOB debt in the amount of $2,180,000 is projected for Parks and Recreation projects. $220,000 is included for the purchase
of land for neighborhood parks. $380,000 is estimated to be issued for improvements to various neighborhood parks
throughout the City. Additionally, $780,000 is included for the construction of improvements at Stephen C. Beachy Central
Park. These include a new concession complex and restroom building. $700,000 has been projected for the East District
Maintenance Shop Replacement. These funds will be used to replace the existing shop. Finally, $100,000 is included for the
preliminary design work on the Lick Creek Nature Center.
137
Facility projects for which debt is projected to be issued in FY11 include $500,000 for Municipal Complex Expansion
facility improvements. These funds will come from debt authorized as part of the 2003 GOB election.
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 the last 3 years, at the recommendation of the City’s financial advisors, the City has issued CO’s in lieu of Utility
Revenue Bonds, for the Electric, Water and Wastewater utilities.
In FY10, the City issued $3,900,000 in CO debt. Included is $410,000 for two technology projects. $150,000 is included for
Server Consolidation. This project provides additional hardware to accommodate the increasing demands for additional
electronic storage and the software to better manage the data. In addition, $260,000 is projected for a Fiber Optic
Infrastructure project. This project will support the installation of fiber optic cable to continue expansion of the city's network
to new buildings and facilities, and to permit the connection of existing facilities that are not currently on the network.
An additional $520,000 was issued for the purchase of the Arts Council of Brazos Valley building.
$2,830,000 in CO debt was issued in FY10 for Utility projects. Utility Revenue Bond debt is typically used for the Utility
projects. However, based on the recommendations from the City’s financial advisors, and due to the marketability of the
bonds as well as the volatility of the bond market, CO debt was issued for these projects in FY09. $2,530,000 was issued for
Electric projects and $300,000 for Wastewater projects.
Finally, $140,000 was issued to cover debt issuance costs.
The FY11 Approved Budget includes the issue of $1,380,000 in CO debt for General Government projects. The amount
includes $200,000 for the i5 Enhancement project. This project will upgrade the City’s mid-range computer system. Also
included is $180,000 for the Fiber Optic Infrastructure project. This project will support the installation of fiber optic cable to
continue expansion of the city's network to new buildings and facilities, and to permit the connection of existing facilities that
are not currently on the network.
In addition, $1,000,000 is projected to be issued for the purchase of several Fire vehicles. These include the replacement of
the existing ladder truck and the purchase of an ambulance and engine. The latter two vehicles will be used at the new Fire
Station #6. The cost of these vehicles is being supplemented with debt remaining from a previous debt issue as well as funds
received from the sale of Fire Station #3.
Combined Utility Revenue Bonds are traditionally issued to provide for capital expansion and replacements for the various
utility services. In FY11, either Utility Revenue Bonds or Certificates of Obligation will be issued for Utility capital projects.
Funds in the amount of $5,450,000 are estimated for Water capital projects and funds in the amount of $6,425,000 are
estimated for Wastewater capital projects.
GOVERNMENTAL CAPITAL PROJECTS
Below are descriptions of the governmental capital projects included in the FY11 Approved Budget. The funds expended on
these projects are considered significant and nonroutine.
STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY11, funds in the amount of $1,408,564 are included for the Tauber and Stasney Rehabilitation project. These streets
are located in the Northgate area. The project includes the rehabilitation of Tauber Street and Stasney Street from University
Drive to Cherry Street as well as the design and construction of new sidewalks on College Main. The project also includes
138
the water and wastewater line rehabilitation. Funds in the amount of $422,225 are also projected in FY11 for other street
rehabilitation projects that may arise in the Northgate area. These funds reflect the balance of the Church Avenue
rehabilitation project, which came in under budget. The construction funds for these Northgate area rehabilitation projects
were authorized as part of the 2003 GO bond election.
Street Extension Projects
$9,215,974 is the estimated expenditure included in the FY11 Approved Budget for various street extension and widening
projects. $472,611 is estimated for oversize participation projects that may arise throughout the fiscal year. These funds are
used for building increased capacity into the streets that are being constructed by developers. $2,014,747 is projected for the
extension of Victoria Avenue. Victoria Avenue will be extended from Southern Plantation Drive to connect with William D.
Fitch Parkway (SH40), aligning with the existing Victoria Avenue on the south side of William D. Fitch Parkway (SH40).
The roadway will be a major collector consisting of two travel lanes and a center turn lane with bike lanes, sidewalks,
landscaping and storm drainage. This project is being completed in advance of the new College Station ISD (CSISD) high
school, which is expected to open in the fall of 2012. An estimated $841,850 is projected for the extension of Jones-Butler
Drive. This project includes the design and construction of a major collector from the intersection of Luther Street & Jones-
Butler to the intersection of George Bush & Penberthy Road. The project will also include sidewalks, bike lanes and an
equestrian crossing. $900,000 is projected in FY11 for improvements to Royder Road and Greens Prairie Trail. CSISD is
presently constructing Greens Prairie Elementary School, which will be located on the southwest corner of Royder Road and
Greens Prairie Trail. The elementary school is scheduled to open in August 2011. Improvements will be made to Royder
Road and Greens Prairie Trail for better access and to facilitate traffic at the site. It is anticipated that approximately
$300,000 of the project cost will be recovered through a voluntary assessment of CSISD.
The budget also includes an estimated FY11 expenditure of $866,766 for the Rock Prairie Road East Widening project.
These funds will be used for design and right-of-way acquisition costs related to the future widening of Rock Prairie Road.
Construction funds are not included in the project budget. $15,000 is the projected FY11 expenditure for the Rock Prairie
Road West right-of-way project. This project includes the purchase of additional right-of-way from State Highway 6 to
Normand Drive to provide for the future widening of that section of Rock Prairie Road. In addition, $3,895,000 is the
estimated FY11 expenditure for the phase II of construction to Barron Road from Decatur Drive to William D. Fitch
Parkway. This project will widen Barron Road from Decatur Drive to Barron Cutoff Road on the southwest side of William
D. Fitch. The existing Barron Road is a two lane rural road. Upon completion of this project, Barron Road will be expanded
to a divided four lane minor arterial roadway with medians, bicycle lanes and sidewalks. In addition, new traffic signals will
be installed at the intersection of Barron Road and Victoria Avenue and at Barron Road and William D. Fitch. This project is
anticipated to be completed in advance of the opening of the new CSISD high school in the fall of 2012. Finally, $210,000 is
included for preliminary design work on the Barron Road East/Lakeway extension project. This project will extend
Barron Road from State Highway 6 east at the existing Barron Road to a future intersection with the extension of Lakeway
Drive. The Barron Road extension will be combined with the Lakeway Drive extension.
Street TxDOT Projects
Projected expenditures include $3,875 for the Wellborn Road Landscaping project. Funds were paid to TxDOT in FY08
for this landscaping, but it is anticipated that the City’s cost will be slightly higher than what has been paid.
Traffic Projects
The FY11 Approved Budget includes an estimated $1,172,198 for new traffic projects throughout the City. Included is an
estimated $913,627 for new traffic signals throughout the City. A signal warrant study was completed in FY09 which
indicated the need for new signals at the following locations: William D. Fitch Parkway (SH40) at Barron Road, William D.
Fitch Parkway (SH40) at Arrington Road, Texas Avenue at Krenek Tap Road, George Bush East at Dominik and SH30 at
Copperfield. The signal William D. Fitch Parkway (SH40) at Arrington Road was completed in FY10. The signal at William
D. Fitch Parkway (SH40) at Barron Road is underway and should be completed as part of the Barron Road Widening Phase
II project. The remaining signals are included in the FY11 Approved Budget. In addition, funds for a signal to be constructed
at Victoria and Barron are also included. Finally, $40,000 is included for an additional signal warrant study. $51,036 is
included for traffic system safety improvement projects and $55,535 is included for traffic signal communication
projects. These projects support traffic signal connectivity as well as other City data and voice services.
Sidewalk and Trail Projects
The City of College Station has worked over the years to ensure adequate transportation infrastructure is constructed for
pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways Master Plan. $595,000 is the
projected expenditure 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. In
139
addition, the project included improvements for pedestrians and bicyclists at the Longmire/FM 2818 intersection. A portion
of the expenditures for the Bike Loop project will be reimbursed by TxDOT as part of an Intermodal Surface Transportation
Efficiency Act (ISTEA) grant received by the City. As new development occurs, sidewalks are an important aspect that must
be considered. In FY11, $100,000 is included for sidewalk improvement projects throughout the City. $571,608 is included
for the completion of the hike and bike trail as identified by the Hike and Bike Task Force. This multiuse trail will be
constructed along the north side of FM 2818 from Welsh to Longmire. The sidewalk will also be extended from Texas
Avenue to Longmire Drive. Upon completion of this project, the multiuse trail and sidewalk extension will provide complete
connectivity between Texas Avenue and Welsh Avenue along FM 2818. In addition, $50,000 is projected for the Lick Creek
Hike and Bike Trail. This project is for the construction of approximately three miles of hike and bike trails along Lick
Creek between Westfield Park and Lick Creek Park. The trails will connect residential neighborhoods and CSISD property.
PARKS AND RECREATION CAPITAL PROJECTS
In FY11, expenditures in the amount of $2,949,723 are estimated for Parks and Recreation capital improvement projects.
Included is $78,431 for field redevelopment projects. A portion of the funds will be used for replacement and repairs to
numerous athletic facilities and parks throughout the City. The funds for these projects are collected from the fees paid by
players and teams from both City leagues and outside user groups. The funds are used to pay for replacement items and
facility upgrades at City athletic facilities.
$410,000 is estimated for improvements to various neighborhood parks throughout the City. Parks at which these
improvements are scheduled include Emerald Forest Park, Anderson Park, Castlegate Park, Steeplechase Park and
University Park. Also included are funds for lighting improvements at Merry Oaks Park and the installation of a swing
set at Lemontree Park. Funds are also included for a shade cover at Sandstone Park. In addition, $596,292 has been
included for the construction of the skate park to be located at Southwood Valley Athletic Complex. $780,000 is included
for improvements at Stephen C. Beachy Central Park. These include the construction of a new concession complex and
restroom building. $700,000 has been included for the East District Maintenance Shop Replacement. These funds will be
used to replace the existing shop. Finally, $100,000 is included for the preliminary design work on the Lick Creek Nature
Center. This center, proposed to be built at Lick Creek Park, will serve as a nature center for visitors who want to learn more
about the park.
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 FY11, it is projected
that $2,925,998 will be spent on public facility projects. Included in this amount is $500,000 for design and improvements
of Municipal Complex facilities. In addition, $2,315,000 is estimated to be used for the construction of Fire Station #6. Fire
Station #6 will serve the busy University Drive corridor. Construction is expected to begin in FY11 and be completed in
FY12. $40,000 is included for the purchase of library books. The funds for the purchase of these books come from
donations collected for this purpose. Also included in the facility project estimate is $70,998 for capital improvement
projects in the Northgate area.
The FY11 Approved Budget also includes a projected expenditure of $3,004,926 for technology projects. Included is
$100,000 for the replacement of the City’s Mobile Data Terminal system. This project is for the replacement of the
electronic equipment that provides the interface between the radio frequency system (800 MHz radio system) and the Internet
Protocol system (Computer Aided Dispatch). The goal of the project is to provide a public safety radio system that meets
current and anticipated needs. Also included is $200,000 for the upgrade of the City’s i5 system. The goal of this project is
to ensure the City’s mid-range computer system is capable of running the required software applications and has the capacity
to meet the City’s computing and data storage needs. The last system upgrade was completed in 2005. $16,040 is included
for Uninterruptible Power Supply (UPS) replacement. These units support the City’s telephone, computer network and
radio systems. Funds are budgeted each year for replacement of a portion of the units and associated battery cabinets. The
funds for the replacement of the units are transferred in from the Equipment Replacement Fund, where they are set aside for
this purpose. An estimated expenditure of $1,250,000 has been included for the replacement of the City’s 800 MHz radio
system. A portion of the budget for this project ($2,310,000) came from the Equipment Replacement Fund where they were
set aside for this purpose. The remainder will come from CO’s. The City, along with a number of local entities, was awarded
a federal grant that will help fund a County-wide radio system. The funds received for this project will be used toward the
City’s portion of the system. $38,886 is projected for the Wireless Infrastructure project which will provide funds for the
installation of equipment that will allow wireless access by City employees at various locations throughout the City.
$150,000 is the FY11 projected expenditure for Server Consolidation. This project provides additional hardware to
accommodate the increasing demands for additional electronic storage and the software to better manage the data. The
hardware upgrades will permit a doubling of the current storage allotted to each employee. $150,000 is projected for a Fiber
Optic Infrastructure project. This project will support the installation of fiber optic cable to continue expansion of the city's
140
network to new buildings and facilities, and to permit the connection of existing facilities that are not currently on the
network. Finally, $215,000 has been included for an Aerial Topographic Mapping project. This project will collect aerial
imagery, topographic data and will provide updated planimetrics (data on certain permanent features in the City). The aerial
mapping imagery reflects both inside City limits and within the Extra-Territorial Jurisdiction (ETJ). The last imagery and
topographic survey was taken in 2005. Funding for this project will come from one time funds available in the General Fund
($150,000) and funds available in the Drainage Fund ($65,000).
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 FY11 drainage capital projects budget includes a projected expenditure of $899,894 for capital
improvements. Significant projects include a projected $164,624 for Bee Creek IV and V. This project is for storm drainage
improvements to the flow capacity of Bee Creek Tributary “A.” A recently completed benefit/cost study is under review.
The study compares the costs associated with this project against the benefits. Upon review and acceptance of the findings in
this report, Staff will either proceed with construction as planned, revise the scope of the project, or cancel the project.
$419,700 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. $65,500 is
included for an erosion management study of the Wolf Pen Creek trail area. The results of the study should provide
recommendations as to how to best handle potential future erosion in the Wolf Pen Creek area and may result in
recommended capital improvement projects. These will be considered as part of future CIP plans. Finally, $50,070 is
included for Stormwater Mapping projects. These funds will be used for mapping of the City’s stormwater infrastructure.
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. In FY11, there is projected expenditure of $125,000 that has been included for
maintenance costs related to the Chimney Hill property on which the convention center will be built. These expenses will be
offset by lease revenue received from existing tenants. In addition, $50,000 has been included for preliminary work on the
Convention Center.
ADDITIONAL O&M COSTS
The FY11 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.
Departments are expected to consider the impact of current and planned capital improvement projects on operations and
maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all
City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business
Plans are used by the Finance Office in financial forecasting.
The FY11 Approved Budget includes funds that will be used toward the anticipated O&M costs associated with the opening
of Fire Station #6. $619,898 has been included in the FY11 budget for this purpose. This includes funds for nine firefighters
to be hired halfway through the fiscal year. Also included are funds for training and supplies. In addition, funds have been
budgeted for the purchase of an ambulance. Funds will continue to be allocated each year so that the station can be operated
once opened. Other facility projects for which funds have been approved include the O&M related to the Radio System
Replacement project. These funds are used toward a professional services contract with the Brazos Valley Council of
Government. Street projects for which O&M funds have been included in the FY11 Approved Budget include landscaping
funds for Holleman Extension and the City of College Station Beautification Improvements project as well as funds for
utilities related to new traffic signals. Park and Recreation projects for which O&M funds are approved include the Pebble
Creek Basketball Pavilion, Merry Oaks Park area lights, Castlegate Park. These funds are for utilities and maintenance costs
associated with the projects. In addition, funds have been included for the operations and maintenance of the Skate Park.
These funds are for temporary/seasonal personnel, supplies, maintenance and utility costs. Funds have also been budgeted for
landscaping costs related to the Neighborhood Parks Revolving Fund project. Due to the limited availability of funds for
FY11, other increases in budgets for O&M related to governmental capital projects were not included. Instead, departments
were asked to evaluate current operations and make adjustments that would allow service levels to be met without a
corresponding increase in budget.
141
A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the governmental capital
projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore,
departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may
also be made to delay projects for which O&M funding does not exist.
142
143
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 09 -10 FY 10 -11
NUMBER AMOUNT THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:21,035,025 17,758,173
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (03 GOB)1,080,000 440,000
GENERAL OBLIGATION BONDS (08 GOB)8,592,500 2,960,000
CERTIFICATES OF OBLIGATIONS - -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS - -
INVESTMENT EARNINGS 77,000 160,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 9,749,500$ 3,560,000$
TOTAL RESOURCES AVAILABLE 30,784,525$ 21,318,173$
STREET REHABILITATION PROJECTS
2 NORTHGATE STREET REHAB ST0518 422,225 422,225 - -
1/2 TAUBER AND STASNEY REHAB/NG SIDEWALKS ST0505 2,252,110 2,252,110 - -
CLOSED PROJECTS
SUBTOTAL 2,674,335$ -$ -$
STREET EXTENSION PROJECTS
2 OVERSIZE PARTICIPATION ST0519 472,611 - - 472,611
2 HOLLEMAN EXTENSION ST0913 2,125,000 1,003,546 1,121,454 -
DISCOVERY DRIVE EXTENSION ST0804 2,000,000 2,000,000 - -
3 VICTORIA AVENUE EXT ST0903 2,455,000 300,000 2,155,000 -
3 JONES BUTLER (PENBERTHY) EXTENSION ST0905 3,283,500 8,500 360,865 2,914,135
3 ROYDER ROAD IMPROVEMENTS ST1037 1,000,000 - 1,000,000 -
ROCK PRAIRIE ROAD PROJECTS -
2 ROCK PRAIRIE RD WIDENING - DESIGN & ROW ST0417 2,969,000 2,969,000 - -
3 ROCK PRAIRIE RD WEST ROW ST1025 740,000 - 115,000 -
BARRON ROAD PROJECTS -
* BARRON ROAD RIGHT OF WAY ST0006 481,000 481,000 - -
3 BARRON ROAD WIDENING PHASE II ST1026 10,415,000 - 10,415,000 -
3 BARRON ROAD EAST/LAKEWAY ST1101 15,135,000 - - 210,000
** CLOSED PROJECTS 125,000 -
SUBTOTAL 6,762,046$ 15,292,319$ 3,596,746$
STREET TXDOT PROJECTS
TX AVE STREETSCAPE PH II ST9915 549,352 549,352 - -
WELLBORN RD WIDENING LANDSCAPING - 2818 to 40 ST0812 96,859 96,859 - -
WELLBORN WIDENING REIMBURSEMENT ST0510 780,633 780,633 - -
TX AVENUE WIDENING ROW ST9820 595,962 595,962 - -
CLOSED TXDOT PROJECTS - - -
SUBTOTAL 2,022,806$ -$ -$
BUDGET APPROPRIATIONS
144
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
24,388,395 13,747,959 17,758,173 6,845,521 2,629,874 1,925,825 1,753,145 1,720,645
655,000 1,080,000 440,000 - - - - -
395,000 11,445,000 2,960,000 4,510,000 9,500,000 16,885,000 600,000 -
- - - - - - -
17,543 5,500 - - - - - -
130,671 - - 400,000 100,000 100,000 100,000 100,000
382,129 140,000 160,000 71,000 23,000 15,000 14,000 14,000
7,000 6,135 - - - - - -
1,587,343$ 12,676,635$ 3,560,000$ 4,981,000$ 9,623,000$ 17,000,000$ 714,000$ 114,000$
25,975,738$ 26,424,595$ 21,318,173$ 11,826,521$ 12,252,874$ 18,925,825$ 2,467,145$ 1,834,645$
- - - 422,225 - - - - -
278,743 183,241 381,563 1,408,564
2,354,152 144,474 - - - - - -
278,743$ 2,537,392$ 526,037$ 1,830,789$ -$ -$ -$ -$ -$
- - - 472,611 - - - - -
- 77,364 2,047,636 - - - - - -
46,919 347,000 1,606,081 - - - - - -
- 78,104 362,149 2,014,747 - - - - -
- 7,769 25,000 841,850 2,408,881 - - - -
- - 100,000 900,000 - - - - -
741,917 5,109 55,000 866,766 886,766 413,442 - - -
- - 45,000 15,000 300,000 380,000 - - -
278,256 52,800 149,944 - - - - - -
- - 230,000 3,895,000 2,800,000 - - - -
- - - 210,000 760,000 4,684,320 9,480,680 - -
7,011,319 885,434 - - - - - -
1,067,092$ 7,579,466$ 5,506,244$ 9,215,974$ 7,155,647$ 5,477,762$ 9,480,680$ -$ -$
379,153 9,341 160,858 - - - - - -
92,984 - - 3,875 - - - - -
453,680 - 234,666 - - 92,287 - - -
496,715 - 99,247 - - - - - -
382,054
1,422,531$ 391,395$ 494,771$ 3,875$ -$ 92,287$ -$ -$ -$
PROJECTED EXPENDITURES
145
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 09 -10 FY 10 -11
NUMBER AMOUNT THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
TRAFFIC PROJECTS
2 TRAFFIC SYSTEM SAFETY IMPR. ST0511 71,036 71,036 - -
2 UNIVERSITY/ASBURY IMPROVEMENTS ST1036 14,000 14,000 - -
2 NEW TRAFFIC SIGNAL PROJECTS (2003 GOB) ST0512 - - - -
2/3 SIGNAL @ ARRINGTON/SH40 ST1030 343,991 243,991 100,000 -
2 SIGNAL @ BARRON/SH40 ST1029 75,000 - 75,000 -
2 SIGNAL @ VICTORIA/BARRON TBD 75,000 - 75,000 -
SIGNAL @ GB DRIVE EAST & DOMINIK ST0205 170,000 133,000 37,000 -
3 NEW TRAFFIC SIGNAL PROJECTS (2008 GOB) ST1027 1,873,500 - - 545,000
3 SIGNAL @ WELLBORN/F&B ST1031 250,000 - 250,000 -
2/3 SIGNAL @ TEXAS/KRENEK TAP ST1105 200,000 95,937 61,063 -
3 SIGNAL @ SH30/COPPERFIELD ST1106 200,000 - - -
3 SIGNAL WARRANT STUDY ST1107 40,000 - - -
3 SIGNAL @2818/FM 60 TBD 380,000 - - -
3 SIGNAL @ UNIVERSITY DR/UNIVERSITY TOWN CTR TBD 100,000 - - -
2 TRAFFIC SIGNAL COMMUNICATIONS ST0411 83,090 83,090 - -
2 TEXAS AVENUE FIBER ST0906 35,000 35,000 - -
CLOSED PROJECTS
SUBTOTAL 676,054$ 598,063$ 545,000$
SIDEWALKS & TRAILS
2005 BIKE LOOP - BIKE LOOP COMPLETION ST0530 327,202 327,202 - -
MISC. BIKE TRAILS - BIKE LOOP COMPLETION ST9803 169,000 169,000 - -
2 HIKE AND BIKE TRAILS - LONGMIRE IMPROVEMENTS ST0521 1,033,624 1,033,624 - -
2 SIDEWALK IMPROVEMENTS (2003 GOB) ST0517 114,112 114,112 - -
2/3 LINCOLN SIDEWALKS ST0910 149,167 49,167 100,000 -
3 SIDEWALK IMPROVEMENTS (2008 GOB) ST1028 200,000 - - -
3 HIKE AND BIKE TRAIL COMPLETION ST0904 1,000,000 333,000 667,000 -
3 LICK CREEK HIKE AND BIKE TRAIL ST1104 4,410,000 - - -
3 UNIVERSITY DR PEDESTRIAN IMP Ph II TBD 7,055,000 - - -
CLOSED PROJECTS
SUBTOTAL 2,026,105$ 767,000$ -$
CAPITAL PROJECTS SUBTOTAL 14,161,346$ 16,657,382$ 4,141,746$
OTHER - 538,691
DEBT ISSUANCE COSTS 45,000 12,000
GENERAL & ADMIN. CHARGES 415,624 377,517
TOTAL EXPENDITURES 17,118,006$ 5,069,954$
CAFR Adjustment
ENDING FUND BALANCE:13,666,519$ 16,248,219$
* - Indicates projects funded through November 1998 G.O. Bond Authorization
** - Closed Projects includes balance of ST0211 - Dartmouth Extension.
1 - Funded through CDBG Funds.
2 - Indicates projects funded through 2003 G.O. Bond Authorization
3 - Indicates projects funded through 2008 G.O. Bond Authorization
146
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
PROJECTED EXPENDITURES
- - 20,000 51,036 - - - - -
- - 14,000 - - - - - -
- - - - - - -
- 138 343,854 - - - - - -
- 138 74,862 - - - - - -
- - - 75,000 - - - - -
33,373 - - 136,627 - - - - -
- - - 262,000 70,000 550,000 500,000 491,500 -
- - 250,000 - - - - - -
- - - 200,000 - - - - -
- - - 200,000 - - - - -
- - - 40,000 - - - - -
- - - - 380,000 - - - -
- - - - 100,000 - - - -
27,555 - - 55,535 - - - - -
- 6,575 28,425 - - - - - -
347,413 142,817 152,000 - - - - -
60,928$ 354,262$ 873,958$ 1,172,198$ 550,000$ 550,000$ 500,000$ 491,500$ -$
214 (214) - 327,202 - - - - -
34,610 24,453 - 109,937 - - - - -
62,026 758,492 55,245 157,861 - - - - -
14,112 - - 100,000 - - - - -
- 82 49,085 - 100,000 - - - -
- - - - - 100,000 100,000 - -
- 41,392 387,000 571,608 - - - - -
- - - 50,000 425,000 388,000 3,547,000 - -
- - - - 546,000 3,319,000 3,190,000 - -
88,292 266,908 - - - - - -
110,963$ 912,497$ 758,238$ 1,316,608$ 1,071,000$ 3,807,000$ 6,837,000$ -$ -$
2,940,258$ 11,775,012$ 8,159,247$ 13,539,444$ 8,776,647$ 9,927,049$ 16,817,680$ 491,500$ -$
29,022 31,550 538,691 - - - - -
1,067 60,000 17,000 20,000 50,000 80,000 5,000 -
612,535 415,624 377,517 400,000 350,000 275,000 250,000 100,000
12,417,636$ 8,666,421$ 14,472,652$ 9,196,647$ 10,327,049$ 17,172,680$ 746,500$ 100,000$
189,857
13,747,959$ 17,758,173$ 6,845,521$ 2,629,874$ 1,925,825$ 1,753,145$ 1,720,645$ 1,734,645$
147
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 09-10 FY 10-11
NUMBER AMOUNT THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:$2,881,819 $904,245
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (2003 GOB)- -
GENERAL OBLIGATION BONDS (2008 GOB)1,586,000 2,180,000
CERTIFICATES OF OBLIGATIONS - -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS - 235,910
INVESTMENT EARNINGS 5,000 7,000
OTHER 110,800 81,600
SUBTOTAL ADDITIONAL RESOURCES $1,701,800 $2,504,510
TOTAL RESOURCES AVAILABLE $4,583,619 $3,408,755
PARK PROJECTS
FIELD REDEVELOPMENT PK0300 ANNUAL 26,800 140,840
1 CREEK VIEW NEIGHBORHOOD PARK PK0906 515,000 515,000 - -
1 NEIGHBORHOOD PARK IMPROVEMENTS PK0910 - - 4,000 310,000
1 PEBBLE CREEK BBALL PAVILION PK0914 246,423 246,423 - -
1 EMERALD FOREST PARK IMPROVEMENTS PK0713 106,000 - 106,000 -
1 BROTHERS POND PARK IMPROVEMENTS PK1003 160,000 - 160,000 -
1 MERRY OAKS PARK AREA LIGHTS PK1105 25,000 - - -
1 LEMONTREE PARK SWING SET PK1106 25,000 - - -
1 ANDERSON PARK IMPROVEMENTS PK1002 100,000 - - -
1 UNIVERSITY PARK IMPROVEMENTS PK0410 93,000 - - -
1 CASTLEGATE PARK IMPROVEMENTS PK1107 15,000 - - -
1 SANDSTONE SHADE COVER PK1108 15,000 - - -
1 STEEPLECHASE PARK IMPROVEMENTS PK1109 41,000 - - -
1 SKATE PARK PK0911 920,000 920,000 - -
1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,000,000 500,000 500,000
1 BEACHY CENTRAL PARK IMPROVEMENTS PK1001 930,000 - 150,000 780,000
1 LICK CREEK PK IRON BRIDGE TRAIL COMPL TBD 100,000 - - -
1 LINCOLN CENTER ADDITION TBD 4,285,000 - - -
1 EAST DISTRICT MAINTENANCE SHOP REP PK1101 1,645,000 - - 1,645,000
1 LICK CREEK NATURE CENTER PK1102 2,495,000 - - 100,000
CLOSED PROJECTS 5,227 187,177 -
CAPITAL PROJECTS SUBTOTAL $2,213,450 $1,248,017 $2,835,000
MISCELLANEOUS - -
DEBT ISSUANCE COST 10,000 10,000
GENERAL & ADMIN. CHARGES 65,665 52,759
TOTAL EXPENDITURES $1,323,682 $2,897,759
CAFR Adjustment
ENDING FUND BALANCE:$3,259,937 $510,996
1 - Indicates projects funded through 2008 G.O. Bond Authorization
BUDGET APPROPRIATIONS
148
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
$1,815,256 $1,335,947 $904,245 $396,274 $364,379 $152,419 $134,752 $120,068
- - - - - - - -
1,535,000 870,000 2,180,000 2,650,000 1,320,000 395,000 3,840,000 -
- - - - - - - -
- - - - - - - -
89,961 - 235,910 - - - - -
23,920 14,000 7,000 7,000 5,000 3,000 3,000 2,000
89,800 80,000 81,600 83,200 84,900 86,600 88,300 90,100
$1,738,681 $964,000 $2,504,510 $2,740,200 $1,409,900 $484,600 $3,931,300 $92,100
$3,553,937 $2,299,947 $3,408,755 $3,136,474 $1,774,279 $637,019 $4,066,052 $212,168
52,940 119,880 78,431 68,384 276,860 62,267 65,984 103,290
- 3,289 30,000 - 481,711 - - - -
- - - - - - - - -
- 18,226 228,197 - - - - - -
- - 10,000 96,000 - - - - -
- - 160,000 -
- - - 25,000 - - - - -
- - - 25,000 - - - - -
- - - 100,000 - - - - -
- - - 93,000 - - - - -
- - - 15,000 - - - - -
- - - 15,000 - - - - -
- - - 41,000 - - - - -
- 28,708 295,000 596,292 - - - - -
- 417,400 297,600 285,000 - - - - -
- - 150,000 780,000 - - - - -
- - - - 100,000 - - - -
- - - - - 50,000 395,000 3,840,000 -
- - - 700,000 945,000 - - - -
- - - 100,000 1,125,000 1,270,000 - - -
1,626,120 34,360 - - - - - -
$0 $2,146,684 $1,325,037 $2,949,723 $2,720,095 $1,596,860 $457,267 $3,905,984 $103,290
- - - - - - - -
1,534 5,000 10,000 12,000 5,000 5,000 20,000 -
78,969 65,665 52,759 40,000 20,000 40,000 20,000 10,000
$2,227,187 $1,395,702 $3,012,482 $2,772,095 $1,621,860 $502,267 $3,945,984 $113,290
9,197
$1,335,947 $904,245 $396,274 $364,379 $152,419 $134,752 $120,068 $98,878
PROJECTED EXPENDITURES
149
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
BUDGET APPROPRIATIONS FY09-10 FY10-11
AMOUNT THROUGH FY08 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:9,118,722$ 11,507,268$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (03 GOB)250,000$ 500,000$
GENERAL OBLIGATION BONDS (08 GOB)4,932,000 -
CERTIFICATES OF OBLIGATIONS 425,000 380,000
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS - 231,040
INVESTMENT EARNINGS 47,000 133,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 5,654,000$ 1,244,040$
TOTAL RESOURCES AVAILABLE 14,772,722$ 12,751,308$
PUBLIC FACILITIES
LIBRARY BOOK DONATIONS GG9901 291,348 291,348 - -
1 MUNICIPAL COMPLEX EXPANSION GG0408 4,300,000 645,000 203,535 -
NORTHGATE IMPROVEMENTS GG0803 180,495 180,495 - -
2 FIRE STATION #6 GG0903 6,990,000 6,990,000 - -
2 LIBRARY EXPANSION GG1010 8,385,000 - 932,000 -
ARTS COUNCIL BUILDING PURCHASE TBD 520,000 - 520,000 -
*CLOSED PROJECTS
FACILITY PROJECTS SUBTOTAL 8,106,843$ 1,655,535$ -$
TECHNOLOGY PROJECTS
MDT SYSTEM REPLACEMENT CO0701 100,000 100,000 - -
i5 ENHANCEMENT CO1101 200,000 - - 200,000
UPS REPLACEMENT CO0603 189,120 73,869 7,111 16,040
RADIO SYSTEM REPLACEMENT CO0601 4,885,000 4,885,000 - -
WIRELESS INFRASTRUCTURE CO0704 200,000 200,000 - -
SERVER CONSOLIDATION CO0901 150,000 150,000 - -
FIBER OPTIC INFRASTRUCTURE CO0902 1,008,559 158,296 189,263 25,534
AERIAL TOPOGRAPHIC MAPPING CO1102 215,000 - - 215,000
**MISC INFORMATION TECHNOLOGY PROJECTS CO0801 20,055 20,055 - -
*CLOSED PROJECTS 55,000 -
IT PROJECTS SUBTOTAL 5,587,220$ 251,374$ 456,574$
CAPITAL PROJECTS SUBTOTAL 13,694,063$ 1,906,909$ 456,574$
DEBT ISSUANCE COSTS 27,000$ 5,000$
TRANSFERS - 735,910
OTHER - -
GENERAL & ADMIN. CHARGES 91,147 92,942
TOTAL EXPENDITURES 2,025,056$ 1,290,426$
CAFR Adjustment
ENDING FUND BALANCE:12,747,666$ 11,460,882$
1 - Indicates projects funded through 2003 G.O. Bond Authorization
2 - Indicates projects funded through 2008 G.O. Bond Authorization
* - Closed projects includes balance of GG0401 - Fire Station #3 Relocation
** - Miscellaneous Information Technology Projects includes balances from closed IT projects.
BUDGET APPROPRIATIONS
150
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
12,308,858$ 9,118,722$ 11,507,268$ 5,986,532$ 1,165,247$ 1,029,207$ 985,700$ 857,189$
-$ -$ 500,000$ 1,655,000$ 1,500,000$ -$ -$ -$
750,000 6,240,000 - 700,000 4,800,000 2,885,000 - -
3,260,000 930,000 380,000 160,000 150,000 135,000 - -
- - - - - - -
22,749 - 231,040 30,440 39,240 22,420 - -
187,969 80,000 133,000 76,000 22,000 20,000 19,000 18,000
534,350 - - - - - - -
4,755,068$ 7,250,000$ 1,244,040$ 2,621,440$ 6,511,240$ 3,062,420$ 19,000$ 18,000$
17,063,926$ 16,368,722$ 12,751,308$ 8,607,972$ 7,676,487$ 4,091,627$ 1,004,700$ 875,189$
159,078 19,643 20,000 40,000 20,000 20,000 12,627 - -
188,535 - 25,000 500,000 2,000,000 1,586,465 - - -
8,992 70,505 30,000 70,998 - - - - -
- 9,715 250,000 2,315,000 4,415,285 - - - -
- - - - 685,000 4,799,575 2,900,425 - -
- - 520,000 - - - - - -
6,234,812 914,488 - - - - - -
356,605$ 6,334,675$ 1,759,488$ 2,925,998$ 7,120,285$ 6,406,040$ 2,913,052$ -$ -$
- - - 100,000 - - - - -
- - - 200,000 - - - - -
51,265 23,664 6,051 16,040 30,440 39,240 22,420 - -
75,382 34,463 2,640,156 1,250,000 - - - - -
- 76,114 85,000 38,886 - - - - -
- - 150,000 - - - - -
- 33,093 190,000 150,000 180,000 160,000 150,455 145,011 -
- - - 215,000 - - - - -
- - 20,055 - - - -
1,302,104 34,557 885,000 - - - - -
126,647$ 1,469,438$ 2,975,819$ 3,004,926$ 210,440$ 199,240$ 172,875$ 145,011$ -$
7,804,112$ 4,735,307$ 5,930,924$ 7,330,725$ 6,605,280$ 3,085,927$ 145,011$ -$
12,051$ 35,000$ 5,000$ 12,000$ 32,000$ 15,000$ -$ -$
- - 735,910 - - - -
28,887 - - - - - - -
189,074 91,147 92,942 100,000 10,000 5,000 2,500 2,500
8,034,124$ 4,861,454$ 6,764,776$ 7,442,725$ 6,647,280$ 3,105,927$ 147,511$ 2,500$
88,920$
9,118,722$ 11,507,268$ 5,986,532$ 1,165,247$ 1,029,207$ 985,700$ 857,189$ 872,689$
PROJECTED EXPENDITURES
151
GENERAL GOVERNMENT
BUSINESS PARK
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 09-10 FY 10-11
NUMBER AMOUNT THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:590,640$ 366,613$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATIONS -$ -$
INTRAGOVERNMENTAL TRANSFERS - -
INVESTMENT EARNINGS 16,000 5,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 16,000$ 5,000$
TOTAL RESOURCES AVAILABLE 606,640$ 371,613$
BUSINESS PARK FUND
CLOSED PROJECTS - -
CAPITAL PROJECTS SUBTOTAL -$ -$
OTHER - -
DEBT ISSUANCE COST - -
TRANSFER OUT 250,000 250,000
GENERAL & ADMIN CHARGES - -
TOTAL EXPENDITURES 250,000$ 250,000$
ENDING FUND BALANCE:356,640$ 121,613$
BUDGET APPROPRIATIONS
152
GENERAL GOVERNMENT
BUSINESS PARK
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
845,640$ 609,113$ 366,613$ 121,613$ 3,613$ 3,613$ 3,613$ 3,613$
-$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - -
13,539 7,500 5,000 2,000 - - - -
20,000 - - - - - - -
33,539$ 7,500$ 5,000$ 2,000$ -$ -$ -$ -$
879,179$ 616,613$ 371,613$ 123,613$ 3,613$ 3,613$ 3,613$ 3,613$
- 20,066 - - - - - - -
-$ 20,066$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - -
- - - - - - - -
250,000 250,000 250,000 120,000 - - - -
- - - - - - - -
270,066$ 250,000$ 250,000$ 120,000$ -$ -$ -$ -$
609,113$ 366,613$ 121,613$ 3,613$ 3,613$ 3,613$ 3,613$ 3,613$
PROJECTED EXPENDITURES
153
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY09-10 FY10-11
NUMBER AMOUNT THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:2,932,126$ 2,216,320$
ADDITIONAL RESOURCES:
UTILITY REVENUES 1,838,100$ 1,886,800$
INTEREST ON INVESTMENTS 14,000 29,900
BOND PROCEEDS - -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS - 14,000
TRANSFERS OUT - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 1,852,100$ 1,930,700$
TOTAL RESOURCES AVAILABLE 4,784,226$ 4,147,020$
BEE CREEK PH. IV & V. SD0001 1,400,000$ - - -
GREENWAYS PROJECTS SD9903 3,640,000$ 3,640,000 - -
MINOR DRAINAGE IMPROVEMENTS SD1101 ANNUAL - - 200,000
W. KING COLE CULVERT REPLACEMENT SD0904 217,880$ 217,880 - -
EMERALD FOREST DRAINAGE IMP SD1006 47,120$ 47,120 - -
SUN MEADOWS DRAINAGE IMP SD1007 105,855$ - 105,855 -
WOLF PEN CREEK EROSION MGMT STUDY SD1102 65,500$ - - 65,500
STORMWATER MAPPING SD0523 67,070$ 34,070 - 16,000
MTIGATION FENCING - ARRINGTON/DECATUR SD0901 100,000$ 100,000 - -
CLOSED PROJECTS - 111,145 -
CAPITAL PROJECTS SUBTOTAL 217,000$ 281,500$
OTHER COSTS 7,200 7,200
BEE CREEK MITIGATION MONITORING/REPORTING (SD0902)36,000 13,000
DRAINAGE MAINTENANCE ANNUAL 862,110 869,531
DRAINAGE SLA'ANNUAL
BUDGET APPROPRIATIONS
DRAINAGE SLA's ANNUAL - -
TRANSFERS OUT - 65,000
GENERAL & ADMIN. 542,461 528,373
TOTAL EXPENDITURES 1,664,771$ 1,764,604$
Measurement Focus Adjustment
ENDING FUND BALANCE: 3,119,455$ 2,382,416$
154
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
3,054,197$ 2,932,126$ 2,216,320$ 1,764,022$ 780,470$ 1,056,670$ 1,436,070$ 1,855,870$
1,793,174$ 1,831,807$ 1,886,800$ 1,943,400$ 2,001,700$ 2,061,800$ 2,123,700$ 2,187,400$
56,828 30,000 29,900 26,000 18,000 25,000 32,000 40,000
- - - - - - - -
- - - - - - - -
- - 14,000 - - - - -
- - - - - - - -
- - - - - - - -
1,850,002$ 1,861,807$ 1,930,700$ 1,969,400$ 2,019,700$ 2,086,800$ 2,155,700$ 2,227,400$
4,904,199$ 4,793,933$ 4,147,020$ 3,733,422$ 2,800,170$ 3,143,470$ 3,591,770$ 4,083,270$
196,333 16,091 92,000 164,624 875,152 55,800 - - -
2,326,101 30,300 463,899 419,700 400,000 - - - -
- - - 200,000 200,000 200,000 200,000 200,000 200,000
- 2,000 215,880 - - - - - -
- - 47,120 - - - - - -
- - 105,855 - - - - - -
- - - 65,500 - - - - -
- - - 50,070 17,000 - - - -
- 1,004 51,885 - - - - - -
302,465 170,277
351,860$ 1,146,916$ 899,894$ 1,492,152$ 255,800$ 200,000$ 200,000$ 200,000$
16,414 7,200 7,200 7,200 7,200 7,200 7,200 7,200
3,200 36,000 13,000 8,000 8,000 - - -
1,099,336 845,036 869,531 895,600 922,500 950,200 978,700 1,008,100
PROJECTED EXPENDITURES
- - - - - - - -
- - 65,000 - - - - -
501,425 542,461 528,373 550,000 550,000 550,000 550,000 550,000
1,972,235$ 2,577,613$ 2,382,998$ 2,952,952$ 1,743,500$ 1,707,400$ 1,735,900$ 1,765,300$
161
2,932,126$ 2,216,320$ 1,764,022$ 780,470$ 1,056,670$ 1,436,070$ 1,855,870$ 2,317,970$
155
GENERAL GOVERNMENT
CONVENTION CENTER
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY09-10 FY10-11
NUMBER AMOUNT THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:1,204,543$ 1,502,929$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATION -$ -$
INTERGOVERNMENTAL - -
INTRAGOVERNMENTAL TRANSFERS 2,700,000 -
INVESTMENT EARNINGS 23,600 24,600
OTHER 355,892 400,000
SUBTOTAL ADDITIONAL RESOURCES 3,079,492$ 424,600$
TOTAL RESOURCES AVAILABLE 4,284,035$ 1,927,529$
PUBLIC FACILITIES
CONVENTION CNTR GG0907 TBD 9,600,000$ 376,385$ -$
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL 376,385$ -$
OTHER 200,000 125,000
TRANSFER OUT 223,615 -
DEBT ISSUANCE COSTS - -
GENERAL & ADMIN CHARGES - -
TOTAL EXPENDITURES 800,000$ 125,000$
BUDGET APPROPRIATIONS
ENDING FUND BALANCE:3,484,035$ 1,802,529$
156
GENERAL GOVERNMENT
CONVENTION CENTER
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
341,251$ 1,286,665$ 1,502,929$ 1,752,529$ 2,065,829$ 2,385,429$ 2,711,429$ 3,043,929$
3,220,000$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - -
7,141,641 - - - - - - -
(36,127) 16,300 24,600 38,300 44,600 51,000 57,500 64,100
476,490 399,963 400,000 400,000 400,000 400,000 400,000 400,000
10,802,003$ 416,263$ 424,600$ 438,300$ 444,600$ 451,000$ 457,500$ 464,100$
11,143,254$ 1,702,929$ 1,927,529$ 2,190,829$ 2,510,429$ 2,836,429$ 3,168,929$ 3,508,029$
-$ 9,639,985$ -$ 50,000$ -$ -$ -$ -$ -$
- -
-$ 9,639,985$ -$ 50,000$ -$ -$ -$ -$ -$
85,933 200,000 125,000 125,000 125,000 125,000 125,000 125,000
130,671 - - - - - - -
- - - - - - - -
- - - - - -
9,856,589$ 200,000$ 175,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$
PROJECTED EXPENDITURES
1,286,665$ 1,502,929$ 1,752,529$ 2,065,829$ 2,385,429$ 2,711,429$ 3,043,929$ 3,383,029$
157
Projected Projected Projected Projected Projected Projected
FY11 FY12 FY13 FY14 FY15 FY16 Comments
Street/Traffic Projects
Holleman Extension 16,695 17,196 17,712 18,243 18,790 19,354 Street and landscaping maintenance, Utility costs
Victoria Avenue Extension - 13,125 13,519 13,924 14,342 14,772 Street and landscaping maintenance, Utility costs
Jones Butler Extension - - 12,075 12,437 12,810 13,195 Street and landscaping maintenance, Utility costs
Barron Road Widening Phase II - 37,643 38,772 39,935 41,133 Street and landscaping maintenance, Utility costs
Barron Road East/Lakeway Drive - - - - 32,655 33,635 Street and landscaping maintenance, Utility costs
TxDOT Landscaping - Wellborn: FM 2818 to SH40 - 12,000 12,360 12,731 13,113 13,506 Landscaping and utility costs
Signal at SH40/Arrington 1,800 1,854 1,910 1,967 2,026 2,087 Utility costs
Signal at SH40/Barron - 1,800 1,854 1,910 1,967 2,026 Utility costs
Signal at Barron/Victoria - 1,800 1,854 1,910 1,967 2,026 Utility costs
Traffic Signal at George Bush/Dominik - 1,800 1,854 1,910 1,967 2,026 Utility costs
New Traffic Signals (2008 GOB) 3,600 5,346 10,582 15,814 21,040 20,861 Utility costs
Signal at Wellborn/F&B 1,800 1,854 1,910 1,967 2,026 2,087 Utility costs
Signal at Texas/Krenek Tap - 1,800 1,854 1,910 1,967 2,026 Utility costs
Signal at SH30/Copperfield - 1,800 1,854 1,910 1,967 2,026 Utility costs
Signal at 2818/FM 60 - - 1,800 1,854 1,910 1,967 Utility costs
Signal at University Dr/University Town Center - - 1,800 1,854 1,910 1,967 Utility costs
COCS Beautification Improvements 12,875 13,261 13,659 14,069 14,491 14,926 Landscaping and utility costs
Bike Loop - 2005 - 1,000 1,030 1,061 1,093 1,126 Maintenance costs
Hike and Bike Trails - Longmire Improvements - 200 206 212 219 225 Maintenance costs
Hike and Bike Trail Completion - 1,000 1,030 1,061 1,093 1,126 Trail Maintenance costs
Lick Creek Hike and Bike Trail - - - - 3,000 3,090 Trail Maintenance costs
University Drive Pedestrian Improvements Ph II - - - - - - TBD - O&M estimated to begin FY15
Street/Traffic Project Totals 36,770$ 75,836$ 136,505$ 145,514$ 190,286$ $ 195,185
Parks Projects
Creek View Neighborhood Park - - 41,590 42,838 44,123 45,447 Personnel, maintenance and utility costs
Pebble Creek Basketball Pavillion 2,400 2,472 2,546 2,623 2,701 2,782 Mainteinance costs
Merry Oaks Park Area Lights 1,750 1,803 1,857 1,912 1,970 2,029 Maintenance and utility costs
Anderson Park Walking Loop - 1,000 1,030 1,061 1,093 1,126 Water cost for irrigation
Castlegate Park 240 247 255 262 270 278 Water cost for water fountain
Steeplechase Park - 600 618 637 656 675 Supplies and maintenance
Skate Park 10,200 20,400 21,012 21,642 22,292 22,960 Maintenance and utility costs
Neighborhood Parks Revolving Fund 3,000 3,090 3,183 3,278 3,377 3,478 Maintenance costs
Lick Creek Park Iron Bridge Trail Completion - - 2,200 2,266 2,334 2,404 Trail Maintenance costs
Lincoln Center Addition - - - - - 124,800
Personnel (1 position plus temp/seasonal funds); utility
costs; and facilities maintenance
Lick Creek Nature Center - - - 225,708 232,479 239,454
Personnel (2 FT + temp/seasonal); supplies; utility
costs; facilities maintenance; and other services
Parks Project Totals 17,590$ 29,612$ 74,290$ 302,227$ 311,294$ $ 445,432
Projected Projected Projected Projected Projected Projected
FY11 FY12 FY13 FY14 FY15 FY16 Comments
Facility and Technology Projects
City Hall - - TBD TBD TBD TBD TBD
Northgate Improvements TBD TBD TBD TBD TBD TBD TBD
Fire Station #6 624,302 2,079,750 1,328,967 1,362,556 1,397,153 1,432,787
Personnel: ambulance company (9 FTE), engine
company (9 FTE); vehicles: ambulance and engine
truck; vehicle maintenance and replacement; utility and
landscaping service costs; and supplies.
Library Expansion - - - - 206,000 212,180
Personnel (3 positions); utility costs; book
replacement; and facilities maintenance
MDT System Replacement - 20,000 20,600 21,218 21,855 22,510 Maintenance contract
Wireless Infrastructure - 20,000 20,600 21,218 21,855 22,510 Supplies, Purchased Services and Capital Outlay
Server Consolidation - - - - - - Purchased Services - contract
CAD Hardware Operating System Upgrade (6,000) (6,000) (6,000) (6,000) (6,000) (6,000) Maintenance reduction
Facilities and Technology Project Totals 618,302$ 2,113,750$ 1,364,167$ 1,398,992$ 1,640,862$ $ 1,683,987
Convention Center
Convention Center TBD TBD TBD TBD TBD TBD
Additional O&M expenses will be incurred as a
component of a new convention center. However,
estimates will not be available until the project is fully
developed.
Convention Center Project Totals TBD TBD TBD TBD TBD TBD
Total Estimated O&M Costs 672,662$ 2,219,198$ 1,574,962$ 1,846,733$ 2,142,442$ 2,324,605$
Governmental Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
*The Operations and Maintenance costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be
absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the
Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised.
158
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 2009 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
The FY11 Electric Fund revenue is estimated to be $98,329,236. Expenditures of $98,349,929 are included in the FY11
Approved Budget. A rate increase of 6% is included in the FY11 Approved Budget to meet the operating, non-operating,
capital and debt service coverage requirements in the Fund.
Water Fund
Water Fund revenue for FY11 is estimated to be $13,367,841. This is a 4.74% increase over the FY10 year end estimate of
$12,762,896. Customer growth is projected to be 3% based on historical trends, overall economic indicators and population
projections; however, weather conditions impact water consumption. A rate increase of 2% is included for residential and
commercial users the Water Fund in FY11. An increase of 10% is approved for irrigation rates of commercial users. This is
intended to encourage conservation much in the same manner as the inclined block rate structure that was implemented in
FY09 for residential customers.
FY11 operating expenditures in the Water Fund are projected to be $6,175,769 or 2.30% above the FY10 revised budget. A
significant portion of this is due to the approved increase in budget for electric utility costs. Three SLA’s totaling $41,836 are
included for the Water Fund in FY11. The first SLA, in the amount of $24,836 is for the study of impact fees in the Water
Utility. The results of this study will determine the maximum City-wide impact fee that could be charged for new
connections to the City’s water system. The second SLA, in the amount of $4,000 will allow for a full year of the rebate
program that is currently in place. The funds currently included in the approved budget are estimated to support only a half of
a year. The rebates are offered for items such as low water-use appliances and rain-water harvesting systems. The final SLA
included in the approved budget for the Water Fund is for public education and conservation programs. This SLA totals
$13,000. The budget for each of these items submitted in FY11 as an SLA was included as a reduction to the FY10 budget.
The division is requesting the budgets be reestablished as part of the SLA process. In addition to the above, funds in the
amount of $58,324 have been included in the FY11 Approved Base Budget for the addition of a 0.5 Regulatory Compliance
Assistant. This position will be responsible for assisting Water Services with evaluating and meeting EPA/TCEQ
requirements.
The FY11 non-operating expenditures are $11,628,321 or 13.37% below the FY10 revised non-operating budget. This is
primarily due to a decrease from $7,000,000 to $5,250,000 in the amount budgeted to be transferred in FY11 to the capital
budget for capital projects. These funds are transferred in lieu of additional debt issuance.
The FY11 estimated ending working capital is anticipated to decrease 66% when compared to the FY10 estimated ending
working capital. This is due primarily to the anticipated $5,250,000 transfer to the Water capital projects fund. These funds
will be used in lieu of the issuance of additional debt for Water capital projects.
Wastewater Fund
The total Wastewater Fund revenue for FY11 is estimated to be $12,203,190. This is a 5.91% increase over the FY10 year
end estimate of $11,522,120. A rate increase of 3% is included for the Wastewater Fund in the FY11 Approved Budget to
meet the operating, non-operating, capital and debt service coverage requirements in the Fund.
Wastewater Fund approved operating expenditures in FY11 are $6,151,920 or 0.68% less than the FY10 revised budget of
$6,194,074. The FY11 Approved Budget includes $87,535 for four SLAs in the Wastewater Division. The first SLA, in the
amount of $24,835, is for the study of impact fees in the Wastewater Utility. This is the counterpart of the Water Impact Fee
Study SLA request. The results of this study will determine the maximum City-wide impact fee that could be charged for
new connections to the City’s wastewater system. The second SLA, totaling $15,000, is for public education and
conservation programs. The third SLA, in the amount of $2,700 is for grease sampling. These funds will be used to sample
159
restaurant grease interceptors to ensure that they are functioning properly. The budget for each of the aforementioned items
submitted in FY11 as an SLA was included as a reduction to the FY10 budget. The division is requesting the budgets be
reestablished as part of the SLA process. The final SLA included for the Wastewater Utility in the approved budget is
$45,000 for a portable generator for lift stations. The existing portable pump cannot provide adequate back-up for the deeper
lift stations. This new generator will have that capacity.
FY11 Approved Wastewater Fund non-operating expenditures are budgeted at $6,267,214 or 24.54% below the FY10 revised
non-operating budget. This is primarily due to a decrease from $2,700,000 to $825,000 in the amount budgeted to be
transferred in FY11 to the capital budget for capital projects.
The FY11 estimated ending working capital is anticipated to decrease 11.43% when compared to the FY10 estimated ending
working capital. This is due primarily to the anticipated $825,000 transfer to the Wastewater capital projects fund. These
funds will be used in lieu of the issuance of additional debt for Wastewater capital projects.
Combined Utility Revenue Bonds are traditionally issued to provide for capital expansion and replacements for the various
utility services. In FY10, due to the volatility of the bond market, Certificates of Obligation are projected to be issued in lieu
of utility revenue bonds. In FY11, either Utility Revenue Bonds or Certificates of Obligation will be issued for Utility capital
projects. Funds in the amount of $5,450,000 are included for Water capital projects and funds in the amount of $6,425,000
for included for Wastewater capital projects.
160
Electric Tran
& Distrib
Superinte
ET&
nsmission
bution
endent
D Supervisors
ET&D
Foremen
ET&D
Line Tec
ELE
Utility Administr
Manager
Admin
Supp
Ware
Sup
D
chs
ECTR
CITY OF C
City
El
Utility
Enerration
nistrative
port Staff
ehouse
pervisor
RIC UT
OLLEGE ST
Manager
lectric
y Director
rgy Coordinator
Energy Auditor
Electric Pla
TILITY
TATION
Substation Me
Superintend
SC
System
Sub
Sup
Me
Sup
Me
As
Woranning
Y
Ut
O
Su
etering
dent
CADA
m Analyst
bstation
pervisor
Substation
Technicians
etering
pervisor
tering Technicians
ssistant Director
rkorder / Purchase
Requisitions
tility Dispatch
Operations
uperintendent
UDO
Assistant
Dispatchers
Electrical MMapping
161
City of College Station
Electric Fund
Fund Summary
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10-FY11
REVENUES
Total Revenues 83,254,945$ 92,138,000$ 91,319,975$ 93,230,536$ 98,329,236$ 6.72%
EXPENDITURES AND TRANSFERS
Total Expenditures and Transfers 84,610,240$ 96,302,613$ 95,969,778$ 98,265,429$ 98,349,929$ 2.13%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (1,355,295)$ (4,164,613)$ (4,649,803)$ (5,034,893)$ (20,693)$
Measurement Focus Adjustment 718,279$
Beginning Working Capital, accrual basis of
accounting 10,159,565$ 9,522,549$ 9,522,549$ 4,872,746$ 4,872,746$
Ending Working Capital, accrual basis of
accounting 9,522,549$ 5,357,936$ 4,872,746$ (162,147)$ 4,852,052$
162
ELECTRIC FUND
OPERATIONS
Description & Budget Explanation:
The Operations Division is responsible for the warehousing of supplies used in City operations, and
the purchase and distribution of electric power to the customers of the electric utility.
Program Name: Electrical Division
Service Level: Provide reliable electric service to the citizens of College Station.
Performance Measures FY09 FY10 FY10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Total % of time customer will be with
power for the previous 12 months 99.99% 99.99% 99.99% 99.99%
- Avg. outage time in min. experienced
per interruption (CAIDI -Customer Average 0.92 0.25 0.60 0.50
Interruption Duration Index)
- Avg. number of outages experienced
per customer (SAIFI - System Average 0.72 0.30 0.52 0.48
Interruption Frequency Index)
Output
- Number of residential job orders consisting
of temporary services installed and removed,
conduit installation and service conductor 1,242 1,500 1,400 1,500
- Number of primary conductor in ft. installed 103,577 100,000 80,000 90,000
- Number of customer service job orders
consisting of trouble calls, street and security
light repairs, and customer concerns 1,774 2,000 1,800 2,000
- Number of commercial electric revenue
meters tested 939 1,650 900 1,650
- Number of residential electric revenue
meters tested 1,246 1,000 1,200 1,000
- Estimated average revenue savings $18,195 $20,645 $18,800 $20,000
Service Level:Provide education and incentives to increase existing and new home efficiencies in
College Station
Performance Measures FY09 FY10 FY10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Number of certified Good Cents homes
and high efficiency air conditioner
replacements for fiscal year 176 130 277 204
-Annual kW. Avoided/reduced 380 329 692 510
- Cumulative avoided/reduced kW based
on 10 yr. equipment lifespan 39,394 38,673 57,625 48,149
- Number of on-site energy audits performed
on commercial and residential 150 152 274 213
- Annual estimated savings to customer $216.10 $220.40 $352.41 $286.41
163
En
Tr
nvironmental &
raining Manager
Technicianss
Program
Coordinato
WA
or
Plant Op
Superin
Su
Wat
S
SCA
Lea
ATER
CITY OF C
C
A
Ass
perations
ntendent
upport Staff
ter Production
Supervisor
Operators
ADA Systems
Analyst
Technician
ad Electrician
Electrician
A
A
R SER
OLLEGE ST
City Manager
Assistant City
Manager
Director
sistant Director
Asset System
Administrator
VICES
TATION
Field Operatio
Superintenden
Superv
Cre
S
ons
nt
isors
ew Leader
Operators
Utilities Analyst GGIS Analyst
164
City of College Station
Water Fund
Fund Summary
11/22/10 3:28 PM FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Residential 10,473,028$ 10,176,144$ 9,429,107$ 9,711,980$ 9,900,562$ -2.71%
Commercial/ Industrial 3,408,045 3,590,845 2,827,762 2,912,594 2,968,846 -17.32%
Other Operating 318,302 318,061 320,190 325,433 325,433 2.32%
Investment Earnings 162,614 200,000 119,000 100,000 100,000 -50.00%
Other Non-Operating 244,905 92,337 66,837 73,000 73,000 -20.94%
Total Revenues 14,606,894$ 14,377,387$ 12,762,896$ 13,123,008$ 13,367,841$ -7.02%
EXPENDITURES AND TRANSFERS
Production* 2,198,091$ 2,145,387$ 2,078,378$ 2,234,647$ 2,259,483$ 5.32%
Distribution* 2,011,631 1,993,338 1,979,656 2,106,443 2,123,443 6.53%
Direct Capital* 58,876 147,950 65,000 127,950 127,950 -13.52%
General & Administrative Transfers 1,644,287 1,735,923 1,735,923 1,664,893 1,664,893 -4.09%
Pay Plan Contingnecy - - - - - N/A
Other - 14,227 - - - -100.00%
Total Operating Expenditures & Transfers 5,912,885$ 6,036,825$ 5,858,957$ 6,133,933$ 6,175,769$ 2.30%
NONOPERATING EXPENDITURES
Economic Development 12,500$ 12,500$ 12,500$ 12,500$ 12,500$ 0.00%
Debt Service - URB 3,930,349 3,923,216 3,923,216 3,965,383 3,965,383 1.07%
Debt Service - CO's 513,920 1,008,315 1,008,315 1,059,514 1,059,514 5.08%
Capital Projects - 7,000,000 5,200,000 5,250,000 5,250,000 -25.00%
Other 200,020 - - - - N/A
Contingency - 70,000 - 45,924 45,924 -34.39%
Return on Investment 1,109,573 1,408,505 1,408,505 1,295,000 1,295,000 -8.06%
Total Nonoperating Expenditures 5,766,362$ 13,422,536$ 11,552,536$ 11,628,321$ 11,628,321$ -13.37%
Total Expenditures & Transfers 11,679,247$ 19,459,361$ 17,411,493$ 17,762,254$ 17,804,090$ -8.51%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 2,927,647$ (5,081,974)$ (4,648,597)$ (4,639,246)$ (4,436,249)$
Measurement Focus Adjustment 2,514,087$
Beginning Working Capital, accrual basis of
accounting 5,947,058$ 11,388,792$ 11,388,792$ 6,740,195$ 6,740,195$
Ending Working Capital, accrual basis of
accounting 11,388,792$ 6,306,818$ 6,740,195$ 2,100,948$ 2,303,946$
* Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget.
Residential
74.06%
Commercial/
Industrial
22.21%Other Operating
2.43%
Investment
Earnings
0.75%
Other Non‐
Operating
0.55%
Water Fund ‐Sources
Production*
12.69%
Distribution*
11.93%Direct Capital*
0.72%
G&A Transfers
8.89%
Pay Plan
Contingency
0.00%
Economic
Development
0.07%
Debt Service
Transfer ‐URB
22.27%
Debt Service
Transfer ‐CO's
5.95%Capital Projects
29.49%Contingency
0.26%
Return on
Investment
7.27%
Water Fund ‐Uses
165
City of College Station
Water Operations & Maintenance
EXPENDITURE BY ACTIVITY CENTER
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
ACTIVITY CENTER FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Production 2,198,091$ 2,145,387$ 2,078,378$ 2,234,647$ 2,259,483$ 5.32%
Distribution 2,011,631 1,993,338 1,979,656 2,106,443 2,123,443 6.53%
Direct Capital 58,876 147,950 65,000 127,950 127,950 -13.52%
WATER FUND TOTAL 4,268,598$ 4,286,675$ 4,123,034$ 4,469,040$ 4,510,876$ 5.23%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 1,648,461$ 1,732,229$ 1,722,332$ 1,832,140$ 1,832,140$ 5.77%
Supplies 560,570 439,752 487,841 456,375 469,375 6.74%
Maintenance 100,112 82,279 81,845 81,107 81,107 -1.42%
Purchased Services 1,718,177 1,702,087 1,573,466 1,789,090 1,813,926 6.57%
Other Purchased Services 182,402 182,378 192,550 182,378 186,378 0.00%
Direct Capital 58,876 147,950 65,000 127,950 127,950 -13.52%
WATER FUND TOTAL 4,268,598$ 4,286,675$ 4,123,034$ 4,469,040$ 4,510,876$ 5.23%
PERSONNEL SUMMARY BY ACTIVITY CENTER
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
ACTIVITY CENTER FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Production 5.00 5.00 5.00 5.00 5.00 0.00%
Distribution 25.00 24.00 24.00 24.50 24.50 0.00%
WATER FUND TOTAL 30.00 29.00 29.00 29.50 29.50 1.72%
Service Level Adjustments
Impact Fee Study 24,836
Rebate Program 4,000
Public Education/Conservation Program Funding 13,000
Water Services Total 41,836$
166
WATER FUND
WATER OPERATIONS
Description & Budget Explanation:
The Water Operations Division is responsible for the supply and delivery of water.
Program Name: Water Production & Distribution
Service Level: Provide reliable water service to the citizens of College Station.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Average customer outage duration in
minutes for the previous 12 months. 8.30 8.00 8.00 8.00
- Average outage time in hours
experienced per interruption. 0.95 1.00 1.00 1.00
- Average number of outages experienced
per customer. 0.0067 0.03 0.03 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. $0.92 $1.43 $1.43 $1.43
- Percent of unaccounted water 7% 10% 10% 10%
Output
- Number of new services completed. 408 1,230 1,230 1,230
- Number of water meters tested. 834 1,600 1,600 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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Annual per person (capita)
water use per day. 140 140 140 140
- Avoided water and wastewater consumption
through water education programs (million gallons) 3.0 3.0 3.0 3.0
Output
- Total number of customers contacted through all
outreach and training programs. 7,000 7,000 7,000 7,000
-Total number of customers trained on water and
wastewater resource issues 1,000 1,000 1,000 1,000
167
Debt Service Requirements
Water Fund
All URB Series
FISCAL
YEAR PRINICIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY11 2,248,333 1,717,051 3,965,383 37,327,403
FY12 2,361,377 1,596,089 3,957,466 35,079,071
FY13 2,422,220 1,477,149 3,899,370 32,717,693
FY14 2,540,614 1,355,800 3,896,413 30,295,473
FY15 2,662,175 1,226,862 3,889,037 27,754,859
FY16 2,799,883 1,096,206 3,896,090 25,092,685
FY17 2,844,528 965,643 3,810,171 22,292,801
FY18 2,707,465 838,194 3,545,658 19,448,273
FY19 2,557,200 716,704 3,273,904 16,740,808
FY20 2,695,223 593,213 3,288,437 14,183,608
FY21 2,847,287 462,072 3,309,359 11,488,385
FY22 1,949,576 349,285 2,298,861 8,641,098
FY23 1,439,399 271,675 1,711,074 6,691,522
FY24 1,514,675 204,892 1,719,566 5,252,123
FY25 1,598,638 133,999 1,732,637 3,737,448
FY26 1,289,822 67,831 1,357,652 2,138,810
FY27 848,989 19,102 868,091 848,989
4 000 000
4,500,000
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
FY11FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27Water Debt Service
INTEREST PRINICIPAL
168
City of College Station
Wastewater Fund
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Residential 9,515,950$ 9,933,343$ 9,247,523$ 9,524,949$ 9,801,697$ -1.33%
Commercial/ Industrial 1,962,868 2,055,272 1,924,168 1,981,893 2,040,350 -0.73%
Other Operating 210,207 214,789 203,179 207,143 207,143 -3.56%
Investment Earnings 156,961 170,777 136,000 114,000 114,000 -33.25%
Other Non-Operating 645,522 - 11,250 40,000 40,000 N/A
Total Revenues 12,491,508$ 12,374,181$ 11,522,120$ 11,867,985$ 12,203,190$ -1.38%
EXPENDITURES AND TRANSFERS
Sewer Treatment* 3,000,327$ 2,927,225$ 3,080,222$ 3,042,075$ 3,081,910$ 5.28%
Sewer Collection* 1,878,547 2,144,167 2,090,174 1,898,087 1,908,787 -10.98%
Direct Capital* 38,419 119,710 60,000 97,710 134,710 12.53%
Gen/Admin Transfer 935,071 978,555 978,555 1,026,513 1,026,513 4.90%
Pay Plan Contingency - - - - - N/A
Other - 24,417 - - - -100.00%
Total Operating Expeditures and Transfers 5,852,364$ 6,194,074$ 6,208,951$ 6,064,385$ 6,151,920$ -0.68%
NONOPERATING EXPENDITURES
Economic Development 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 0.00%
Debt Service - URB 3,894,298 3,852,721 3,852,721 3,706,682 3,706,682 -3.79%
Debt Service - CO's 482,559 477,194 477,194 496,755 496,755 4.10%
Capital Projects - 2,700,000 4,975,000 825,000 825,000 -69.44%
Other 235,440 - - - - N/A
Contingency - 36,200 - 47,377 47,377 30.88%
Return on Investment 1,125,885 1,219,722 1,219,722 1,171,400 1,171,400 -3.96%
Total Nonoperating Expenditures 5,758,182$ 8,305,837$ 10,544,637$ 6,267,214$ 6,267,214$ -24.54%
Total Expenditures and Transfers 11,610,546$ 14,499,911$ 16,753,588$ 12,331,599$ 12,419,134$ -14.35%
Increase/Decrease in Working Capital, c ease/ ec ease o g Cap ta ,
modified accrual budgetary basis 880,962$ (2,125,730)$ (5,231,468)$ (463,614)$ (215,944)$
Measurement Focus Adjustment (607,770)$ -
Beginning Working Capital, accrual basis of
accounting 6,846,915$ 7,120,107$ 7,120,107$ 1,888,639$ 1,888,639$
Ending Working Capital, accrual basis of
accounting 7,120,107$ 4,994,377$ 1,888,639$ 1,425,025$ 1,672,695$
* Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget.
Residential
80%
Commercial/
Industrial
17%
Other Operating
2%
Investment
Earnings
1%
Wastewater Fund ‐Sources
Sewer
Treatment*
24.82%
Sewer
Collection*
15.37%
Direct Capital*
1.08%
Gen/Admin
Transfer
8.27%
Pay Plan
Contingency
0.00%
Economic
Development
0.16%
Debt Service
Transfer ‐URB
29.85%
Debt Service
Transfer ‐CO's
4.00%Capital Projects
6.64%Contingency
0.38%
Return on
Investment
9.43%
Wastewater Fund ‐Uses
169
City of College Station
Wastewater Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY CENTER
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
ACTIVITY FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Sewer Treatment 3,000,327$ 2,927,225$ 3,080,222$ 3,042,075$ 3,081,910$ 5.28%
Sewer Collection 1,878,547 2,144,167 2,090,174 1,898,087 1,908,787 -10.98%
Direct Capital 38,419 119,710 60,000 97,710 134,710 12.53%
WASTEWATER FUND TOTAL 4,917,293$ 5,191,102$ 5,230,396$ 5,037,872$ 5,125,407$ -1.27%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 2,650,284$ 2,673,687$ 2,695,515$ 2,749,751$ 2,749,751$ 2.84%
Supplies 564,535 547,166 608,026 576,236 599,236 9.52%
Maintenance 211,118 161,618 150,085 165,388 165,388 2.33%
Purchased Services 1,452,937 1,688,921 1,716,770 1,448,787 1,476,322 -12.59%
Direct Capital 38,419 119,710 60,000 97,710 134,710 12.53%
WASTEWATER FUND TOTAL 4,917,293$ 5,191,102$ 5,230,396$ 5,037,872$ 5,125,407$ -1.27%
PERSONNEL SUMMARY BY ACTIVITY CENTER
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
ACTIVITY FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Sewer Treatment 24.00 25.00 25.00 25.00 25.00 0.00%
Sewer Collection 22.00 24.00 24.00 24.00 24.00 0.00%
WASTEWATER FUND TOTAL 46.00 49.00 49.00 49.00 49.00 0.00%
Service Level Adjustments
Impact Fee Study 24,835
Public Education/Conservation Program Funding 15,000
Grease Sampling 2,700
Portable Generator 45,000
Wastewater Total 87,535$
170
WASTEWATER FUND
WASTEWATER OPERATIONS
Description & Budget Explanation:
The Wastewater Operations Division is responsible for the collection and treatment of wastewater in
the City.
Program Name: Wastewater Collection & Treatment
Service Level: Provide reliable wastewater service to the citizens of College Station.
Performance Measures: FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Average customer stoppage duration in
minutes. 38.00 40.00 40.00 40.00
- Average number of stoppages experienced
per customer. 0.0007 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.) $2.01 $2.09 $2.09 $2.09
Output
-Number of new services completed. 604 1,140 1,140 1,140
171
Debt Service Requirements
Wastewater
All URB Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY11 2,467,247 1,239,435 3,706,682 27,272,385
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 19,750,399
FY15 2,057,104 776,122 2,833,226 17,314,829
FY16 2,160,316 672,790 2,833,106 15,257,726
FY17 2,147,920 569,836 2,717,756 13,097,410
FY18 1,912,395 474,250 2,386,645 10,949,490
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 5,631,976
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 1,663,668
FY 26 639,223 33,521 672,744 1,057,795
FY 27 418,571 9,418 427,989 418,572
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
FY11FY12FY13FY14FY15FY16FY17FY18FY 19FY 20FY 21FY 22FY 23FY 24FY 25FY 26FY 27Wastewater Debt Service
PRINCIPAL INTEREST
172
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 2009
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 forecasted to be $7,107,394 in FY11. This is a decrease of 1.04% from the FY10
revised budget and is due to decreased growth projections for both Residential and Commercial collections. Operating
expenditures for FY11 are expected to increase by 6.09% from the FY10 revised budget. In FY10, the Return on Investment
line item, which provides a benefit to the citizens for owners hip of the Sanitation operation, increased from 7% to 10% of
budgeted operating revenues. The approved Return on Investment for FY11 is $702,208.
The total FY11 approved expenditures for the Sanitation Fund are $7,014,768. Historically, the Sanitation Fund has provided
funding for Keep Brazos Beautiful, an Outside Agency dedicated to beautification and litter abatement. FY11 Keep Brazos
Beautiful funding in the amount of $50,240 is included in the FY11 Sanitation approved budget.
173
City of College Station
Sanitation Fund
Fund Summary
FY10 FY10 FY11 FY11 % Change in
11/11/10 2:35 PM FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Residential 4,570,333$ 4,685,075$ 4,678,231$ 4,748,404$ 4,748,404$ 1.35%
Commercial / Industrial 2,285,571 2,371,122 2,135,419 2,259,390 2,259,390 -4.71%
Other Operating 87,306 110,240 86,400 86,600 86,600 -21.44%
Investment Earnings 59,549 9,678 12,000 12,000 12,000 23.99%
Other Non Operating 30,454 6,044 1,000 1,000 1,000 -83.45%
Total Revenues 7,033,213$ 7,182,159$ 6,913,050$ 7,107,394$ 7,107,394$ -1.04%
EXPENDITURES AND TRANSFERS
Residential* 3,289,221$ 3,049,688$ 3,052,332$ 3,215,026$ 3,215,026$ 5.42%
Commercial* 2,267,739 2,244,876 2,222,123 2,402,668 2,402,668 7.03%
General & Admin Transfers 526,892 535,425 535,425 561,716 561,716 4.91%
Outside Agency Funding 60,199 60,240 60,240 50,240 50,240 -16.60%
Contingency - 48,115 - 70,410 70,410 46.34%
Capital Outlay - - - - - N/A
Total Operating Expenditures & Transfers 6,144,051$ 5,938,344$ 5,870,120$ 6,300,060$ 6,300,060$ 6.09%
NONOPERATING EXPENDITURES
Economic Development 12,500$ 12,500$ 12,500$ 12,500$ 12,500$ 0.00%
Return on Investment 487,000 716,644 716,644 702,208 702,208 -2.01%
Debt Service - - - - - N/A
Transfers Out - - - - - N/A
Other Non-Operating 3,135 - - - - N/A
Total Non Operating Expenditures 502,635$ 729,144$ 729,144$ 714,708$ 714,708$ -1.98%
Total Operating & Non Operating Expenditures 6,646,686$ 6,667,488$ 6,599,264$ 7,014,768$ 7,014,768$ 5.21%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 386,527$ 514,671$ 313,786$ 92,626$ 92,626$
Measurement Focus Adjustment (114,313)$
Beginning Working Capital, accrual basis of
accounting 962,156$ 1,234,370$ 1,234,370$ 1,548,156$ 1,548,156$
Ending Working Capital, accrual basis of 1,234,370$ 1,749,041$ 1,548,156$ 1,640,782$ 1,640,782$ Ending Working Capital, accrual basis of 1,234,370$ 1,749,041$ 1,548,156$ 1,640,782$ 1,640,782$
*Residential and Commercial Operations make up the O&M portion of the Sanitation Fund budget
Residential
66.81%
Commercial /
Industrial
31.79%
Other
Operating
1.22%
Investment
Earnings
0.17%
Other Non
Operating
0.01%
Sanitation Fund ‐Sources
Residential*
45.83%Commercial*
34.25%
General &
Admin
Transfers
8.01%
Outside Agency
Funding
0.72%Contingency
1.00%
Economic
Development
0.18%
Return on
Investment
10.01%
Sanitation Fund ‐Uses
174
City of College Station
Sanitation Operations & Maintenance
Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Residential Collection 3,289,221$ 3,049,688$ 3,052,332$ 3,215,025$ 3,215,025$ 5.42%
Commercial Collection 2,267,739 2,244,876 2,222,123 2,402,669 2,402,669 7.03%
DIVISION TOTAL 5,556,960$ 5,294,564$ 5,274,455$ 5,617,694$ 5,617,694$ 6.10%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 1,803,964$ 1,794,072$ 1,812,648$ 1,847,668$ 1,847,668$ 2.99%
Supplies 302,704 295,909 325,941 360,856 360,856 21.95%
Maintenance 512,450 442,887 440,207 459,701 459,701 3.80%
Purchased Services 2,937,842 2,761,696 2,695,659 2,949,469 2,949,469 6.80%
Capital Outlay - - - - N/A
DIVISION TOTAL 5,556,960$ 5,294,564$ 5,274,455$ 5,617,694$ 5,617,694$ 6.10%
PERSONNEL SUMMARY BY ACTIVITY
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
ACTIVITY FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Residential Collection 24.00 24.15 24.15 23.25 23.25 -3.73%
Commercial Collection 11.00 11.10 11.10 12.25 12.25 10.36%
DIVISION TOTAL 35.00 35.25 35.25 35.50 35.50 0.71%
175
PUBLIC WORKS
SANITATION
Description & Budget Explanation:
The Sanitation Division is responsible for the collection of all municipal refuse, recycling and
commercial refuse.
Program Name: Residential Collection
Service Level: Provide residential solid waste collection to College Station citizens.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percent of missed collection reports per week 1.10% 1.00% 1.00% 1.00%
Efficiency
- No. of labor hours per ton of household
garbage 1.25 1.7 1.7 1.7
- No. of labor hours per ton of bulky waste 2.9 4.9 4.9 4.9
- No. of labor hours per ton of Clean Green 3.5 6.5 6.5 6.5
- Cost per ton of household garbage $93.08 $80.00 $80.00 $80.00
- Cost per ton of bulky waste $299.95 $240.00 $240.00 $240.00
- Cost per ton of Clean Green $259.94 $320.00 $320.00 $320.00
- Residential monthly rate $14.40 $14.40 $14.40 $14.40
Output
- No. of household tons collected 12,757 18,156 18,200 18,564
- No. of bulky tons collected 5,865 6,018 6,100 6,222
-No. of Clean Green tons collected 2,784 2,754 2,800 2,856
176
Program Name: Residential Recycling
Service Level: Provide residential recycling collection to College Station citizens.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percent of missed collection reports per week 0.00% 1.00% 1.00% 1.00%
- Percent of Residential Municipal Solid Waste
(MSW) diverted annually 15.10% 22.00% 22.00% 22.00%
- Lbs. Collected per household 8.9 15 15 15
Efficiency
- Cost per ton, recycling $284.44 $220.00 $220.00 $220.00
- Revenue per ton, recycling $43.67 $40.00 $40.00 $40.00
- Net cost per ton, recycling (cost-revenues-
avoided disposal costs) $217 $180 $180 $180
Output
- No. of tons collected, recycling 1,064 1,114 1,136 1,159
- Avoided landfill costs $25,004 $28,651 $29,224 $29,808
Program Name: Commercial Collection
Service Level: Provide sanitation to College Station businesses and apartments.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
- Percent of missed collection reports 0.011% 1.000% 1.000% 1.000%
Efficiency
- Labor-hours per ton 0.72 1.00 1.00 1.00
- Cost per ton $53.21 $40.00 $40.00 $40.00
Output
-No. of tons collected 36,245 38,192 38,956 39,735
177
Northgate Parking Enterprise Fund
The Northgate Parking Enterprise Fund accounts for revenues and expenditures from the City’s Northgate 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 200 9
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 fees and fines are estimated to be $1,174,692 in FY11. Total revenues in FY11 are estimated to be
$1,198,221. Approved expenditures related to the parking operations performed by Northgate District Management staff are
$622,504. Additionally, $163,000 in approved Service Level Adjustments (SLAs) are included in the FY11 budget. The
first SLA, totaling $80,000, is for the expansion of the security cameras located in the College Main Parking Garage.
Currently, only the first and second decks of the parking garage are equipped with security cameras. This item will expand
coverage to the remaining decks of the parking structure. The second SLA of $83,000 is for the upgrade and replacement of
the street parking meters in the Northgate District. The current meters are obsolete and difficult to maintain . New meters will
allow for more efficient on-street parking operations. Beginning in FY10, the Parking Enterprise began to fully cover the
debt service related to the College Main Parking Garage. The original Certificates of Obligation, issued in 2000, were
refunded in FY10 and the FY11 debt service payment after the debt refunding is $863,000 for FY11. Future debt payments
are projected to be significantly lower. Total approved expenditures are $1,748,592.
178
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Parking Fees 856,891$ 1,175,341$ 1,004,647$ 1,014,692$ 1,014,692$ (13.67%)
Parking Fines 133,844 9,000 160,000 160,000 160,000 1677.78%
Investment Earnings 23,949 10,100 14,000 17,529 17,529 73.55%
Other 5,320 4,244 15,550 6,000 6,000 41.38%
Total Revenues 1,020,004$ 1,198,685$ 1,194,197$ 1,198,221$ 1,198,221$ (0.04%)
EXPENDITURES
Parking Operations 468,772$ 623,188$ 663,031$ 622,504$ 622,504$ (0.11%)
General & Administrative Transfers 88,970 103,067 103,067 98,736 98,736 (4.20%)
Capital Outlay 48,848 350,000 350,000 - 163,000 (53.43%)
Transfers / Debt Service (285,548) - - - - N/A
Debt Service 535,548 541,070 559,989 863,000 863,000 59.50%
Other 814 - - - - N/A
Contingency - 1,313 - 1,352 1,352 2.97%
Total Expenditures 857,404$ 1,618,638$ 1,676,087$ 1,585,592$ 1,748,592$ 8.03%
Increase/Decrease in Working Capital 162,600$ (419,953)$ (481,890)$ (387,371)$ (550,371)$
Measurement focus adjustment (28,642)$ -$ -$ -$ -$
Beginning Working Capital 1,102,328$ 1,236,286$ 1,236,286$ 754,396$ 754,396$
Ending Working Capital 1,236,286$ 816,333$ 754,396$ 367,025$ 204,025$
City of College Station
Northgate Parking Enterprise Fund
Fund Summary
DbtSi
Northgate Parking Enterprise Fund ‐UsesNorthgate Parking Enterprise Fund ‐Sources
Parking
Operations
35.6%
G&A Transfers
6%
Capital Outlay
9.3%
Debt Service
49.4%Contingency
0.1%
Northgate Parking Enterprise Fund ‐Uses
Parking Fees
84.7%
Parking Fines
13.4%Investment
Earnings
1.5%
Other
0.5%
Northgate Parking Enterprise Fund ‐Sources
179
City of College Station
Northgate Parking Enterprise Fund
Summary
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Parking 535,931$ 973,188$ 1,013,036$ 622,504$ 785,504$ (19.29%)
DIVISION TOTAL 535,931$ 973,188$ 1,013,036$ 622,504$ 785,504$ (19.29%)
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 289,424$ 278,701$ 281,898$ 306,119$ 306,119$ 9.84%
Supplies 16,512 22,032 13,125 18,171 18,171 (17.52%)
Maintenance 27,199 48,009 46,810 22,821 22,821 (52.47%)
Purchased Services 153,948 274,446 321,202 275,393 275,393 0.35%
General Capital 48,848 350,000 350,001 - 163,000 (53.43%)
DIVISION TOTAL 535,931$ 973,188$ 1,013,036$ 622,504$ 785,504$ (19.29%)
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Parking 9.00 8.00 8.00 8.00 8.00 0.00%
DIVISION TOTAL 9.00 8.00 8.00 8.00 8.00 0.00%
Service Level Adjustments One-Time Recurring Total
Parking Parking Garage Camera Expansion 80,000$ -$ 80,000$
Parking Street Meter Upgrade & Replacement 83,000 - 83,000
Parking SLA TOTAL 163,000$ -$ 163,000$
EXPENDITURES
EXPENDITURES BY CLASSIFICATION
PERSONNEL SUMMARY
180
GENERAL GOVERNMENT
NORTHGATE DISTRICT MANAGEMENT
Description & Budget Explanation:
The Northgate District Management Division is responsible for the operations of and coordinating
the efforts to promote the Northgate District to cutizens and visitors alike. The Northgate District has
been one of the key City Council issues in recent years.
Line of Business: Asset Management and Maintenance
Service Levels:1) Manage twenty-four (24) hour operations of revenue producing parking assets
2) Clean public parking garage daily
3) Manage at least five (5) contracts per year for maintaining City assets in Northgate
4) Maintain aesthetic condition of entire District daily
Performance Measures FY 09 FY10 FY10 FY11
Actual Approved Estimated Approved
Effectiveness
-Percent of Assets in excellent condition #N/A 60%60%80%
Output
-Dollars spent improving assets #N/A $364,500 #N/A $250,000
-Number of contract requirements failed annually #N/A 5 0 2
Line of Business: District Administration, Planning, and Marketing
Service Levels:1) Administration of Division budgets and fiscal reporting documents
2) Provide assistance to five (5) stakeholders pursuing assorted projects in the District per year
3) Manage approximately twenty-five (25) community service workers per year
Performance Measures FY 09 FY10 FY10 FY11
Actual Approved Estimated Approved
Effectiveness
-Expenditure to revenue ration (dollars spent / dollars returned)#N/A $1.35 : $1.00 #N/A $1.26 : $1.00
-Ratio of new business to business sustained #N/A 5 : 75 5 : 75 5 : 80
Output
-Number of community service work hours supervised #N/A 240 480
- Number of updated public communications efforts #N/A 2 2 4
181
Line of Business: Parking Services and Enforcement
Service Levels:1) Manage transient and contracted parking patron's needs
2) Administer parking enforcement activities throughout the District
3) Manage parking enforcement questions and complaints
4) Maintain all equipment related to paid parking
Performance Measures FY 09 FY10 FY10 FY11
Actual Approved Estimated Approved
Effectiveness
-
#N/A 85%85%90%
-Percentage of parking citations paid #N/A 74%59%75%
-Ratio of transactions to number of citations issued #N/A 48 : 1 #N/A 51 : 1
Output
-Number of long-term parking passes purchased #N/A 325 330
- Number of updated public communications efforts #N/A 2 2 4
Line of Business: Organization and Management of Special Events
Service Levels:1) Support the planning and coordination of special events in the District
Performance Measures FY 09 FY10 FY10 FY11
Actual Approved Estimated Approved
Output
-Number of special events organized #N/A 0 1 2
-Number in attendece annually at special events #N/A 0 200 1,500
-Special event revenue #N/A 0 1350 ($10,000)
Line of Business: Creation of a Quality Customer Experience
Service Levels:1) Administers necessary resources to contract security services for College Main Garage
2) Manage and execute the safe and timely clearing of the Parking Garage
3) Facilitate effective surveillance and assist other Departments in preventing and/or solving crime
4) Coordinate the monitoring and reporting of various code violations to the appropriate Department
Performance Measures FY 09 FY10 FY10 FY11
Actual Approved Estimated Approved
Efficiency
-Ratio of garage transactions to formal complaints #N/A 1,000 : 1 1,000 : 1 1,200 : 1
-Percent of time in which garage is cleared within 1 hour of
bars closing #N/A 75%80%85%
-Percent of complaints concering aesthetics resolved within three days #N/A 85%85%90%
Output
-Number of new District unique enhancements implemented #N/A 1 2 1
Percentage dispatched parking complaints responded within 30
minutes
182
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.
Traditionally, 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. In FY10, based on the recommendations from the City’s financial
advisors, and due to the marketability of the bonds as well as the volatility of the bond market, Certificates of Obligation
were issued in lieu of utility revenue bonds. In FY11, either Utility Revenue Bonds or Certificates of Obligation will be
issued for Utility capital projects. Generally, Certificates of Obligation and Utility Revenue Bonds do not require voter
approval. The debt will be repaid from revenues generated by the utilities. Funds in the amount of $5,450,000 are estimated
to be issued for Water capital projects and funds in the amount of $6,425,000 are estimated to be issued for Wastewater
capital projects.
Among the decisions and proposals that accompany capital project recommendations is an analysis of potential ongoing costs
and any potential impact on utility rates that a project may have.
UTILITY CAPITAL PROJECTS
Below are descriptions of the utility capital projects included in the FY11 Approved Budget. The funds expended on these
projects are considered significant and nonroutine.
Electric Capital Projects
$5,923,215 is the budgeted appropriation for electric capital projects in FY11. As the electric capital projects are considered
competitive matter under Texas Senate Bill No. 7, details of these projects cannot be outlined in this summary, but have been
provided to the City Council.
Water Capital Projects
In FY11, $3,967,963 is the new appropriation included for water capital projects. Appropriations from prior years carry
forward on capital projects. Therefore, the FY11 projected expenditures exceed the new appropriations included for FY11.
Total expenditures in FY11 for Water capital projects are projected to be $10,828,964. Water production projects include an
estimated FY11 expenditure of $2,126,500. $200,000 is included for the purchase of land 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. $815,000 is included for high service water pump improvements. This project will increase the pumping capacity of
the Dowling Road Pump Station. This project is in response to analysis of the water system capacities in relation to Texas
Commission on Environmental Quality (TCEQ) requirements. It is anticipated that these improvements will be completed in
FY12. An additional $144,000 is estimated for the removal, inspection, and rehabilitation of the pumps and motors for
four Simsboro water wells. The pumps in these wells have reached their expected service life and need to be inspected and
rehabilitated. $300,000 is included for the replacement of the cooling tower media. This project will replace the media
material in the drinking water cooling towers. The media material maximizes the surface area exposure to aid in the cooling
of the water. The existing media has reached the end of its service life. In addition, $80,000 is included for control upgrades
at wells 1, 2, 3 and 5. These upgrades include the changing out of the motor control section of the Motor Control Centers on
wells 1, 2, 3 and 5. $400,000 is included for the 3 Million Gallon Ground Storage Reservoir (MG GSR) Rehabilitation
project. As part of this project, the interior coating of the reservoir will be replaced and some structural upgrades will be
made to ensure that it meets TCEQ guidelines. $37,500 is included for the design of renovations at the Utility Service
Center. The cost of the renovations is being shared by the Electric, Water and Wastewater utilities as all three are housed in
the facility. It is anticipated that the renovations will occur in future fiscal years. Finally, $150,000 is projected for the
Supervisory Control and Data Acquisition (SCADA) man machine interface project. This project is for the evaluation,
183
procurement and implementation of software packages available to improve the SCADA man machine interface or graphical
software. New servers are included to increase flexibility and reduce vulnerabilities and down time.
Funds in the amount of $4,799,833 are projected to be expended on Distribution projects in FY11. This includes $100,000 of
general oversize participation (OP) funds. These funds are used to help meet future capacity needs by oversizing water lines
above the minimum size required to serve a development. $3,001,058 is included in the FY11 budget for construction on the
Reclaimed Water project. This is a multi-phase project to deliver irrigation water to major users in College Station, thereby
decreasing the demand for potable water. Phase I includes delivery of reclaimed water to Veterans Park. $935,400 is the
projected FY11 expenditure for the Wellborn Widening project. This project was for the relocation of water lines outside of
future pavement areas in conjunction with Wellborn Widening. A final phase is expected to be completed in FY11 and FY12.
A portion of the expenditures for this project will be reimbursed by TxDOT. It is estimated that approximately $2,000,000
will be received in FY13 following the completion of the project. Approximately $2,400,000 was received in FY10 for a
portion of the project that has already been completed. $450,000 is included for the Barron Road water line extension
project. The goal of this project is to loop the existing 18” line on Barron Road to provide service to the annexed areas and to
reduce flushing. In addition, $218,375 is included for water line improvements along Victoria Avenue. This project is
being completed in conjunction with the corresponding street extension project. Finally, $95,000 is estimated for the FM
2818/Jones Butler water line conflict project. An existing 30" City of College Station water transmission line located at the
intersection of FM 2818 and Jones-Butler Road and within state ROW was uncovered during the excavation of the drainage
ditch. The City will need to either relocate the line or build a subsurface drainage system to accommodate the storm water
runoff for the area.
Rehabilitation projects included in the FY11 Approved Budget include $311,107 for the replacement of water lines along
Tauber Street and Stasney Street. This project is being completed in connection with the street rehabilitation project. The
existing infrastructure is being replaced and capacity should increase as a result. $1,787,755 is projected for the South
Knoll/The Glade project. This project is 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. In addition,
$1,558,500 has been estimated for the Southwood 5-7 project. This project is for the replacement of water lines in an area
bounded by Southwest Parkway, Harvey Mitchell Parkway, Welsh and Shadowood.
Contingency in the amount of $150,000 has been included in the FY11 Approved Budget. These funds will be available for
use on unanticipated projects as well as to offset project overruns. Finally, $10,000 has been included for the meter
replacement program that was implemented in FY08. This program is for the replacement of water meters on a routine basis
to ensure efficient water readings.
The FY11 Approved Budget includes an estimated $5,250,000 in current revenues that will be transferred from operations to
fund water capital projects. Additionally, a debt issue of $5,450,000 is projected in FY11 for water capital projects.
Wastewater Capital Projects
The FY11 Approved Budget includes $883,461 in new appropriations for numerous wastewater capital projects.
Appropriations from prior years carry forward on capital projects. Therefore, the projected expenditures exceed the new
appropriations included for FY11. Total expenditures in FY11 for Wastewater capital projects are projected to be $7,265,117.
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. An
estimate of $523,995 is included for replacement of wastewater lines along Tauber Street and Stasney Street. This
project is being completed in connection with the street rehabilitation project. Funds totaling $1,658,695 are projected for the
South Knoll/The Glade project. This project is 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. Finally, $2,011,500 has been included for the Southwood 5-7 project. This project is for the replacement of
wastewater lines in an area bounded by Southwest Parkway, Harvey Mitchell Parkway, Welsh and Shadowood.
Funds in the amount of $2,715,628 have been projected for Treatment and Disposal projects. $327,126 is projected for the
construction of catwalks around the Lick Creek clarifiers. The catwalks will provide safe access for the operators to
operate and maintain the clarifiers. An estimated $403,000 is included for centrifuge improvements at the Lick Creek
Wastewater Treatment Plant (LCWWTP). Improvements include installing a larger sludge discharge hopper, a sludge
conveyor and a work platform around the centrifuge. $325,000 is included for completion of the Lick Creek Sludge Holding
Tank Improvements. This project will ultimately expand the size of the waste sludge holding tank at the Lick Creek
184
Wastewater Treatment Plant. An additional $129,700 is estimated for ATAD improvements at the Carters Creek
Wastewater Treatment Plant (CCWWTP). This includes replacing the ATAD motor operated valves. $177,000 is projected
for Lick Creek Return Activated Sludge Improvements. This project is for the hiring of an engineer and to modify the
existing pumps, flow measurement and sludge waste set up and for the implementation of necessary modifications.
Funds in the amount of $210,302 are estimated for the SCADA replacement project. This project will replace the control
equipment that has exceeded its useful life. $886,000 is the projected expenditure for the Carters Creek Lab and SCADA
Building project. The existing building no longer meets laboratory standards. The funds estimated in FY11 will be for the
construction of the new building. In addition, $140,000 is estimated for Process Control Improvements at LCWWTP. This
project will be for the purchase and installation of improved process control instrumentation at the Plant. An additional
$80,000 has been included in FY11 for the installation of SCADA at the new lift stations. This will allow for monitoring
and alarming of the new lift stations. $37,500 is included for the design of renovations at the Utility Service Center. The
cost of the renovations is being shared by the Electric, Water and Wastewater utilities as all three are housed in the facility. It
is anticipated that the renovations will occur in future fiscal years.
Finally, contingency in the amount of $150,000 has been included in the FY11 Approved Budget. These funds will be
available for use on unanticipated projects as well as to offset project overruns.
A total of $825,000 in current revenues from operations is estimated to be used to fund wastewater capital projects.
Additionally, a debt issue of $6,425,000 is projected in FY11 for wastewater capital projects.
ADDITIONAL O&M COSTS
The City of College Station strives to provide superior electric, water, and wastewater services to its citizens. Part of this
effort includes investment in the capital that makes up the infrastructure. These investments take place in the form of capital
improvement projects. Some of these improvements require additional operating and maintenance (O&M) costs. These costs
are identified and ultimately become part of the cost of providing these utility services. In some situations, the O&M cost of
a project is minimal and can be absorbed by the City department that is benefiting the most from the project. 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.
No increases were made to the FY11 budget for additional O&M costs related to new capital projects. Instead, as part of the
budget process, the Water Services Department evaluated current operations to determine if adjustments could be made that
would allow service levels to be met without a corresponding increase in budget.
Departments are expected to consider the impact of current and planned capital improvement projects on operations and
maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all
City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business
Plans are used by the Finance Office in financial forecasting.
A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the utility capital projects.
The departments will continue to evaluate current operations before increases in budget will be approved.
185
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2014-2015
FY 09-10
ACTUAL REVISED FY 09-10
FY 08-09 BUDGET ESTIMATE
BEGINNING FUND BALANCE:$392,526 $994,199 $994,199
SUBTOTAL ADDITIONAL RESOURCES $7,069,506 $8,678,000 $7,677,000
TOTAL RESOURCES AVAILABLE $7,462,032 $9,672,199 $8,671,199
TOTAL EXPENDITURES 6,659,704$ 8,932,210$ 8,135,979$
MEASUREMENT FOCUS ADJUSTMENT 191,871$
ENDING FUND BALANCE:$994,199 $739,989 $535,220
186
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2014-2015
FY10-11
APPROVED PROJECTED PROJECTED PROJECTED PROJECTED
BUDGET FY11-12 FY12-13 FY13-14 FY14-15
$535,220 $28,005 $93,005 $30,005 $62,005
$5,416,000 $5,555,000 $9,719,000 $5,914,000 $5,506,000
$5,951,220 $5,583,005 $9,812,005 $5,944,005 $5,568,005
5,923,215$ 5,490,000$ 9,782,000$ 5,882,000$ 5,500,000$
$28,005 $93,005 $30,005 $62,005 $68,005
187
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
FY11 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY09-10 FY10 - 11
NUMBER NUMBER BUDGET THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:3,642,508$ 66,584$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 12,025,000$ 5,450,000$
INTEREST ON INVESTMENTS 18,000 7,200
TRANSFERS FROM OPERATIONS 7,000,000 5,250,000
OTHER 2,344,326 130,000
SUBTOTAL ADDITIONAL RESOURCES 21,387,326$ 10,837,200$
TOTAL RESOURCES AVAILABLE 25,029,834$ 10,903,784$
PRODUCTION PROJECTS
SOURCE AND SUPPLY PLANT - WSWOC
PARALLEL WELLFIELD COLL LINE PH I - WF0352553 3,217,951 4,212,548 149,327 -
LAND ACQUISITION - WELLS WT0206 WF0377324 6,667,217 6,622,614 44,603 -
WELL #8 - WF1097966 3,207,954 525,000 4,595,000 -
WELL#8 COLLECTION LINE - WF1097967 2,149,717 950,000 2,050,000 -
WELL #9 TBD 4,727,000 - - -
WELL #9 COLLECTION LINE WF1249597 4,131,831 - 25,000 -
WATER PUMPING AND TREATMENT PLANT - WPWOC
SANDY POINT CHEMICAL SYS REPLACEMENT - TBD 1,698,964 - - -
HIGH SERVICE WATER PUMP IMPROVEMENTS - WF1223117 2,500,000 - 500,000 2,000,000
2010 WELL REHABILITATION - WF1241047 400,000 - 400,000 -
COOLING TOWER EXPANSION - TBD 3,170,000 - - -
COOLING TOWER MEDIA REPLACEMENT - TBD 300,000 - - 300,000
WELLS 1,2,3, & 5 CONTROLS UPGRADE TBD 80,000 - - 80,000
3 MG GSR REHAB TBD 400,000 - - 400,000
5 MG GSR REHAB TBD 560,000 - - -
WATER GENERAL PLANT - WGWOC
SCADA REPLACEMENT - WF0742940 259,476 351,751 - -
UTILITY SERVICE CENTER RENOVATIONS - TBD 348,000 - - 37,500
SCADA MAN MACHINE INTERFACE TBD 205,000 - - 205,000
CLOSED PROJECTS
SUBTOTAL
BUDGET APPROPRIATIONS
188
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
3,021,021$ 3,642,508$ 66,584$ 74,820$ 47,338$ 41,026$ 81,108$ 61,358$
7,502,126$ -$ 5,450,000$ 4,175,000$ 1,600,000$ 1,625,000$ 3,225,000$ 4,775,000$
(3,260) 18,000 7,200 9,000 4,000 7,000 7,000 7,000
- 5,200,000 5,250,000 1,325,000 675,000 875,000 1,275,000 1,100,000
3,169,946 2,374,641 130,000 - 1,949,170 - - -
10,668,812$ 7,592,641$ 10,837,200$ 5,509,000$ 4,228,170$ 2,507,000$ 4,507,000$ 5,882,000$
13,689,833$ 11,235,149$ 10,903,784$ 5,583,820$ 4,275,508$ 2,548,026$ 4,588,108$ 5,943,358$
203,830 124,121 2,890,000 - - - - - -
3,566,215 1,269,499 500,000 200,000 - - - - -
- 232,954 2,975,000 - - - - - -
- 209,717 1,940,000 - - - - - -
- - - - - - - 870,000 1,828,500
- 25,000 - - - - 775,000 1,328,416
- - - - 899,482 799,482 - - -
135,000 815,000 1,550,000 - - -
- - 256,000 144,000 - - - -
- - - - 1,685,000 1,485,000 - - -
- - - 300,000 - - - - -
- - - 80,000 - 0 - - -
- - - 400,000 - - - - -
- - - - 30,000 530,000 - - -
124,476 42,055 92,945 - - - - - -
- - - 37,500 - 50,000 260,500 - -
- - - 150,000 55,000 - - - -
382,350
3,894,521$ 2,260,696$ 8,813,945$ 2,126,500$ 4,219,482$ 2,864,482$ 260,500$ 1,645,000$ 3,156,916$
PROJECTED EXPENDITURES
189
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
FY11 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY09-10 FY10 - 11
NUMBER NUMBER BUDGET THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
DISTRIBUTION PROJECTS
TRANSMISSION AND DISTRIBUTION PLANT - WTWOC
OVERSIZED PARTICIPATION - TBD ANNUAL - - 100,000
WATER RECLAMATION PHASE I WT0110 WF0995711 3,606,730 575,730 3,031,000 -
WELLBORN WIDENING - WF0613546 4,850,194 4,250,000 - 600,194
BARRON ROAD WATER SERVICE EXT - WF0379197 1,691,863 1,691,863 - -
RAYMOND STOTZER WEST - WF1111167 3,440,000 1,000,000 - -
VICTORIA AVENUE EXTENSION - WF1158553 228,375 15,000 213,375 -
HOLLEMAN LINE EXTENSION WF1254634 130,000 - 130,000 -
BARRON ROAD WIDENING PHASE II - TBD 50,000 - 50,000 -
SH 40 WATER LINE - GRAHAM TO BARRON - TBD 2,586,000 - 25,000 -
SH 40 WATER LINE - Sonoma Subdivision to Victoria - TBD 643,000 - - -
AQUARIUM LINE REPLACEMENT - WF1246445 150,000 - 150,000 -
FM2818/JONES BUTLER WATER LINE CONFLICT - WF1272122 145,000 - 145,000 -
2002 ANNEXATION PROJECTS
ROCK P RD S OF CARTER LAKE (AREA 5) - WF0805789 178,811 434,000 - -
WILLIAM D FITCH EAST (AREA 6) - WF0805807 180,686 522,000 - -
DONATED WATER NA - -
CLOSED PROJECTS 404,500
SUBTOTAL
REHABILITATION PROJECTS:
BEE CREEK PHASES IV & V TBD 120,000 120,000 - -
TAUBER & STASNEY - WF0625888 415,044 288,731 126,313 -
SOUTH KNOLL/THE GLADE - WF1044480 2,246,738 1,727,449 519,289 -
SOUTHWOOD 5-7 - WF1105425 2,197,663 2,197,663 - -
EASTGATE REHAB TBD 2,304,930 - - -
COLLEGE HEIGHTS REHAB 2,323,988 - - -
CLOSED PROJECTS -
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY - TBD - 150,000
METER REPLACEMENT PROGRAM - WF1128579 360,000 10,000
CAPITAL PROJECTS SUBTOTAL 12,918,407$ 3,882,694$
GENERAL AND ADMINISTRATIVE 80,487 70,269
DEBT ISSUANCE COST 80,000 15,000
TOTAL EXPENDITURES 13,078,894$ 3,967,963$
MEASUREMENT FOCUS ADJUSTMENT
ENDING FUND BALANCE:11,950,940$ 6,935,821$
190
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
PROJECTED EXPENDITURES
- - 100,000 100,000 100,000 100,000 100,000 100,000 100,000
78,217 257,455 270,000 3,001,058 - - - - -
3,309,241 10,953 132,600 935,400 462,000 - - - -
1,178,520 23,342 40,000 450,000 - - - - -
- 9,557 55,000 - - - - - 265,000
- 6,270 3,730 218,375 - - - - -
- - 130,000 - - - - - -
- - 50,000 - - - - - -
- - - - - - 448,500 1,068,750 1,068,750
- - - - - - 200,000 443,000
- - 150,000 - - - - - -
50,000 95,000 - - - - -
158,944 2,187 17,679 - - - - - -
3,942 22,880 153,864 - - - - - -
- - - - - - - - -
124,695 152,684 - - - - - -
4,728,866$ 457,339$ 1,305,557$ 4,799,833$ 562,000$ 100,000$ 748,500$ 1,611,750$ 1,433,750$
- - - - 120,000 - - - -
21,403 - 82,534 311,107 - - - - -
134 100,391 358,458 1,787,755 - - - -
0 124,088 515,075 1,558,500 - - -
- - - 350,000 1,000,000 954,930
- - - - - - 232,988 1,000,000 1,000,000
3,492,711 2,509
21,537$ 3,717,190$ 958,576$ 3,657,362$ 470,000$ 1,000,000$ 1,187,918$ 1,000,000$ 1,000,000$
- - - 150,000 150,000 150,000 150,000 150,000 150,000
- 284,566 10,000 10,000 10,000 10,000 10,000 10,000 10,000
8,644,924$ 6,719,791$ 11,088,078$ 10,743,695$ 5,411,482$ 4,124,482$ 2,356,918$ 4,416,750$ 5,750,666$
83,757 80,487 70,269 100,000 100,000 100,000 100,000 100,000
2,280 - 15,000 25,000 10,000 10,000 10,000 20,000
6,805,828$ 11,168,565$ 10,828,964$ 5,536,482$ 4,234,482$ 2,466,918$ 4,526,750$ 5,870,666$
(3,241,497)$
3,642,508$ 66,584$ 74,820$ 47,338$ 41,026$ 81,108$ 61,358$ 72,693$
191
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
FY11 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY09-10 FY10-11
NUMBER NUMBER BUDGET THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:522,649$ 76,426$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 7,600,000$ 6,425,000$
INTEREST ON INVESTMENTS 25,000 7,900
TRANSFERS FROM OPERATIONS 2,700,000 825,000
INTERGOVERNMENTAL - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 10,325,000$ 7,257,900$
TOTAL RESOURCES AVAILABLE 10,847,649$ 7,334,326$
COLLECTION PROJECTS
COLLECTION PLANT - SCWOC
OVERSIZE PARTICIPATION - TBD 100,000 100,000 100,000
RAYMOND STOTZER WEST - WF1111168 3,788,000 631,130 - -
WESTMINSTER SEWER LINE - WF0786101 202,564 97,000 332,314 -
NANTUCKET GRAVITY SEWER WF1094676 417,938 125,000 391,000 -
LICK CREEK PARALLEL TRUNK LINE - PHASE I WF0912284 2,825,000 277,615 117,881
VICTORIA AVENUE EXTENSION - WF1158560 25,556 5,000 20,556
NORTHEAST SEWER TRUNKLINE TBD 2,830,000 - - -
CREEK MEADOWS PRELIMINARY STUDY - WF0954474 10,000 - 10,000 -
ANNEXATION PROJECTS
ROCK P RD S OF CARTER LAKE (AREA 5) - WF0805744 175,000 171,000 - -
WILLIAM D FITCH EAST (AREA 6) - WF0805756 750,000 688,000 30,000 -
SUBTOTAL
REHABILITATION PROJECTS
EMERALD PKWY / BENT OAK - WF0626151 297,064 297,064 - -
BEE CREEK PH IV & V WASTEWATER - TBD 300,000 300,000 - -
TAUBER & STASNEY REHAB - WF0625893 793,772 727,314 66,458 -
SOUTH KNOLL / THE GLADE - WF1044485 2,052,223 1,565,976 486,247 -
SOUTHWOOD 5-7 - WF1105424 2,805,515 2,790,294 15,221 -
EASTGATE REHAB - TBD 2,468,729 - - -
COLLEGE HEIGHTS REHAB - TBD 1,288,387 - - -
CLOSED PROJECTS
SUBTOTAL
BUDGET APPROPRIATIONS
192
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
3,415,150$ 929,734$ 76,426$ 69,209$ 61,675$ 63,246$ 62,581$ 83,381$
-$ 300,000$ 6,425,000$ 2,775,000$ 3,525,000$ 6,225,000$ 4,900,000$ 3,900,000$
28,486 25,000 7,900 8,700 11,300 10,800 10,800 10,800
- 4,975,000 825,000 425,000 800,000 575,000 875,000 650,000
- - - - - - - -
- - - - - - - -
28,486$ 5,300,000$ 7,257,900$ 3,208,700$ 4,336,300$ 6,810,800$ 5,785,800$ 4,560,800$
3,443,636$ 6,229,734$ 7,334,326$ 3,277,909$ 4,397,975$ 6,874,046$ 5,848,381$ 4,644,181$
- - 100,000 100,000 100,000 100,000 100,000 100,000 100,000
- 18,242 95,000 - - - - - 611,758
24,524 102,041 76,000 - - - - - -
7,062 26,876 384,000 - - - - - -
10,381 41 100,000 - - 200,000 2,514,578
- 2,035 23,521 - - - -
- - - - - 330,000 1,250,000 1,250,000
- - 10,000 - - - - - -
22,103 91 152,806 - - - - - -
28,379 46,549 675,072 - - - - - -
92,449$ 195,874$ 1,616,399$ 100,000$ 100,000$ 300,000$ 2,944,578$ 1,350,000$ 1,961,758$
5,970 35 291,058 - - - - - -
- - - - 300,000 - - - -
19,489 66,138 184,150 523,995 - - - - -
134 66,861 326,534 1,658,695 - - -
- 110,940 683,075 2,011,500 - - -
- - - - 350,000 1,118,729 1,000,000
- - - - - - 288,387 1,000,000
1,326,387 11,662
25,593$ 1,570,360$ 1,496,479$ 4,194,190$ 650,000$ 1,118,729$ 1,288,387$ 1,000,000$ -$
PROJECTED EXPENDITURES
193
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
FY11 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY09-10 FY10-11
NUMBER NUMBER BUDGET THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
TREATMENT & DISPOSAL PROJECTS
TREATMENT & DISPOSAL/PUMPING PLANT - SPWOC
CARTERS CREEK CLARIFIER IMPROVEMENTS WF1104545 481,390 372,000 - -
CARTERS CREEK HEADWORKS IMP WF1223116 2,500,000 125,000 375,000 -
CARTERS CREEK SERVICE WATER IMP WF0930104 315,507 450,000 - -
LICK CREEK CLARIFIER CATWALKS WF1042497 387,500 250,000 137,500 -
SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SSWOC
LICK CREEK CENTRIFUGE IMPROVEMENTS WF1142617 485,575 50,000 350,000 85,575
LICK CREEK SLUDGE HOLDING TANK IMP WF1142618 409,893 97,514 402,486 -
CARTERS CREEK ATAD IMPROVEMENTS WF1104547 914,000 900,000 14,000 -
CC GRAVITY THICKENER - WF1104543 236,000 281,000 - -
LICK CREEK RETURN ACTIVATED SLUDGE MODIFICATIONS WF1142623 250,000 60,000 190,000 -
CC CENTRIFUGE IMPROVEMENTS WF1142617 2,178,000 - - -
LICK CREEK SLUDGE BLOWER REPLACEMENT TBD 200,000 - - -
CC TREATMENT STRUCTURE COATINGS REPLACEMENT TBD 366,000 - - -
CARTERS CREEK ATAD EXPANSION TBD 1,200,000 - - -
LICK CREEK DIGESTION FACILITY TBD 4,000,000 - - -
LICK CREEK CAPACTIY EXPANSION TBD 6,734,662 - - -
CLOSED PROJECTS
SEWER GENERAL PLANT - SGWOC
SCADA REPLACEMENT - WF0742950 545,340 362,000 83,340 100,000
CARTERS CREEK LAB AND SCADA BUILDING WF1129844 1,165,087 100,000 840,000 225,087
CARTER CREEK PROCESS CONTROL IMPROVEMENTS WF1104553 438,957 330,000 - -
LICK CREEK PROCESS CONTROL IMPROVEMENTS WF1142624 203,000 105,500 97,500 -
SCADA - NEW LIFT STATIONS TBD 240,000 - 80,000 80,000
REMOTE PLANT SECURITY - WF1219655 300,000 - 300,000 -
CC FIBER RING TBD 450,000 - 120,000 -
LICK CREEK GENERATOR REPLACEMENT TBD 700,000 - - -
CC ELECTRICAL IMPROVEMENTS - TBD 1,300,000 - - -
UTILITY SERVICE CENTER RENOVATIONS TBD 348,000 - - 37,500
AGGIE ACRES FIBER OPTIC CONDUIT - TBD 76,175 - - -
THICKENER BLDG ROOF UPGRADE - TBD 35,000 - 35,000 -
CLOSED PROJECTS -100,000
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY TBD - 75,000 150,000
CAPITAL PROJECTS SUBTOTAL 4,769,503$ 778,162$
GENERAL AND ADMINISTRATIVE 77,890 70,299
DEBT ISSUANCE COST 30,000 35,000
TOTAL EXPENDITURES 4,877,393$ 883,461$
MEASUREMENT FOCUS ADJUSTMENT
ENDING FUND BALANCE:5,970,256$ 6,450,865$
194
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
PROJECTED EXPENDITURES
- 25,690 455,700 - - - - - -
- - 135,000 - 1,235,000 1,130,000 - - -
- 35,507 280,000 - - - - - -
1,806 6,568 52,000 327,126 - - - -
- 4,575 78,000 403,000 - - - -
- 4,893 80,000 325,000 - - - -
- 10,641 113,600 129,700 660,059 - - -
- 15,956 220,044 - - - - - -
- 676 72,324 177,000 - - - - -
- - - - - 475,000 1,068,000 635,000 -
- - - - 200,000 - - - -
- - - - - 366,000 - - -
- - - - - - - 325,000 875,000
- - - - - - - 1,600,000 1,200,000
- - - - - - - - 300,000
433,290 1,683
115,144 33,894 186,000 210,302 - - - - -
- 19,087 260,000 886,000 - - - - -
- 85,957 353,000 - - - - - -
- 2,811 60,189 140,000 - - - -
- - 80,000 80,000 80,000 - - -
- - 300,000 - - - - - -
- - 120,000 - - - 330,000 - -
- - - - - - 70,000 630,000
- - - - - 680,000 620,000 - -
- - - 37,500 - 50,000 260,500 -
- - - - 76,175 - - - -
- - 35,000 - - - - - -
116,950$ 679,544$ 2,882,540$ 2,715,628$ 2,251,234$ 2,701,000$ 2,348,500$ 3,190,000$ 2,375,000$
75,000 150,000 150,000 150,000 150,000 150,000 150,000
234,992$ 2,445,778$ 6,070,418$ 7,159,818$ 3,151,234$ 4,269,729$ 6,731,465$ 5,690,000$ 4,486,758$
82,227 77,890 70,299 50,000 50,000 50,000 50,000 50,000
- 5,000 35,000 15,000 15,000 30,000 25,000 20,000
2,528,005$ 6,153,308$ 7,265,117$ 3,216,234$ 4,334,729$ 6,811,465$ 5,765,000$ 4,556,758$
14,103$
929,734$ 76,426$ 69,209$ 61,675$ 63,246$ 62,581$ 83,381$ 87,423$
195
Projected Projected Projected Projected Projected Projected
FY11 FY12 FY13 FY14 FY15 FY16 Comments
Water Projects
Well # 8 Collection Line 4,300 4,429 4,562 4,699 4,840 4,985 Line Maintenance
Well #9 - - - - - TBD Supplies and utility costs
Well #9 Collection Line - - - - - TBD Line Maintenance
Dowling Road 10 MG Storage Tank - - - - - - TBD - O&M estimated to begin FY17
SPPS Chemical System Replacement - - - 35,200 36,256 37,344 Personnel (1 FTE), supplies and utility costs
High Service Water Pump Improvements - - 229,473 236,357 243,448 250,751 Supplies and utility costs
Cooling Tower Expansion - - - 80,000 61,000 62,830 Supplies and utility costs
Emergency Electric Generator Expansion - - - - - 10,000 Supplies and utility costs
Well 1 Motor Control Center Replacement - - - - - 4,500 Supplies and utility costs
Well 2 Motor Control Center Replacement - - - - - 4,500 Supplies and utility costs
Well 3 Motor Control Center Replacement - - - - - 4,500 Supplies and utility costs
SCADA Man Machine Interface - - 7,500 7,725 7,957 8,195 Software maintenance contract
Distribution SCADA - - - - 5,000 5,150 Supply costs
Reclaimed Water - Irrigation Phase I - 76,000 78,280 80,628 83,047 85,539 Personnel (1 FTE), supplies, vehicle maintenance,
training, utility costs and vehicle (1 pickup truck)
Raymond Stotzer - - - - - TBD Supplies and utility costs
Water Project Totals 4,300$ 80,429$ 319,815$ 444,609$ 441,548$ 478,294$
Wastewater Projects
Raymond Stotzer - - - - - TBD Supplies and utility costs
Nantucket Gravity Sewer 200 206 212 219 225 232 Utility costs
Emerald Parkway/Bent Oak 6,200 3,125 3,219 3,315 3,415 3,517 Line Maintenance
Carters Creek Clarifier Improvements 2,700 2,781 2,864 2,950 3,039 3,130 Supplies and maintenance
Carters Creek Headworks Improvements - - - 83,500 86,005 88,585 Supplies, maintenance contract and utility costs
Carters Creek Service Water Improvements 28,000 28,840 29,705 30,596 31,514 32,460 Supplies, maintenance contract and utility costs
ATAD Expansion - - - - - TBD Personnel and utility costs
Digestion Facility - - - - - TBD Personnel and utility costs
SCADA Replacement - 13,000 13,390 13,792 14,205 14,632 Maintenance and service contract
Carters Creek Lab and SCADA Building - 900 927 955 983 1,013 Janitorial, Maintenance, Utility costs
Remote Plant Security 3,000 3,090 3,183 3,278 3,377 3,478 Supply costs
Wastewater Project Totals 40,100$ 51,942$ 53,500$ 138,605$ 142,763$ 147,046$
Total Estimated O&M Costs 44,400$ 132,371$ 373,315$ 583,215$ 584,311$ 625,340$
*The Operations and Maintenance costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can
be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed
through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised.
Enterprise Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
196
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.
I. Every expenditure must directly enhance and promote tourism and the convention and hotel industry.
II. Every expenditure must clearly fit into one of eight statutorily provided categories for expenditure of local hotel
occupancy tax revenues.
1. Funding the establishment, improvement, or maintenance of a convention or visitor information center.
2. Paying for the administrative costs for facilitating convention registration.
3. Paying for tourism related advertising, and promotion of the city or its vicinity.
4. Funding programs that enhance the arts.
5. Funding historical restoration or preservation projects.
6. Sporting events where the majority of participants are tourists in cities located in a county with a population of
290,000 or less.
7. Enhancing and upgrading existing sport facilities or fields for certain municipalities
8. Funding transportation systems for tourists
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 revenue is projected to decrease by 9.90% from the FY10 revised budget to $3,394,000. Investment earnings are in
line with the FY10 Revised budget. Revenues are lower due in part to downturn in economy.
Total approved expenditures and transfers out of the Hotel Tax Fund are $2,200,335. This is a 50.63% decrease from the
FY10 revised budget due to the the removal of $2,700,000 in budgeted expenditures for transferring capital to the Convention
Center fund for the construction of a new convention center . City Council directed staff to reevaluate the Convention Center
project and this transfer did not occur in FY10. No capital transfers related to the Convention Center project are approved for
FY11. In FY09, the city purchased 7 acres of land on University Dr. for the Convention Center project. A transfer of
$222,519 to the Debt Service Fund for the Convention Center land purchase is scheduled to be made from the Hotel Tax
Fund in FY11.
$357,816 in approved expenditures related to Parks and Recreation Programs & Events as well as Economic Development
Programs & Events are included in the FY11 budget. Programs approved in the budget include items such as the Starlight
Music Series, National & Regional Athletic Tournaments, and the USTA Texas Summer Grand Slam Tennis Tournament
Banquet. Additionally, $200,000 is included for soliciting and hosting of sports tournaments in College Station.
Additionally, the Hotel Tax Fund includes $1,346,000 in approved Outside Agency Funding expenditures. Outside
Agencies receiving funding from the Hotel Tax Fund include the B ryan/College Station Convention & Visitors Bureau and
the Arts Council of Brazos Valley. This total amount reflects a 7.55% decrease from the FY10 revised budget.
197
City of College Station
Hotel Tax Fund
Fund Summary
11/11/10 2:25 PM
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 7,579,646$ 1,939,266$ 1,939,266$ 3,352,311$ 3,352,311$
REVENUES
Taxes 3,574,649$ 3,767,000$ 3,360,000$ 3,394,000$ 3,394,000$ -9.90%
Investment Earnings 12,699 26,000 28,000 28,000 28,000 7.69%
Other - 2,000 - - - -100.00%
Total Revenues 3,587,348$ 3,795,000$ 3,388,000$ 3,422,000$ 3,422,000$ -9.83%
Total Funds Available 11,166,994$ 5,734,266$ 5,327,266$ 6,774,311$ 6,774,311$ 18.14%
EXPENDITURES & TRANSFERS
City Operations:
Parks Programs & Events 506,468$ 265,942$ 265,942$ 347,816$ 347,816$ 30.79%
Sports Tournament Revolving Funds - - - 200,000 200,000 N/A
Economic Development Programs & Events - - 9,398 10,000 10,000 N/A
Convention Center Land Debt Service - - 223,615 222,519 222,519 N/A
Convention Center Capital 7,000,000 2,700,000 - - - -100.00%
Credit Card Fees 20,665 - 20,000 24,000 24,000 N/A
Total City Operations Expenditures 7,527,133$ 2,965,942$ 518,955$ 804,335$ 804,335$ -72.88%
Outside Agency Funding Expenditures:
B/CS Convention & Visitors Bureau 1,160,000$ 1,107,000$ 1,107,000$ 1,057,000$ 1,057,000$ -4.52%
Arts Council of Brazos Valley 339,300 289,000 289,000 289,000 289,000 0.00%
George Bush Presidential Library Foundation 100,000 50,000 50,000 - - -100.00%
Veterans Memorial 100,000 10,000 10,000 - - -100.00%
Total Outside Agency Funding Expenditures 1,699,300$ 1,456,000$ 1,456,000$ 1,346,000$ 1,346,000$ -7.55%
Contingency -$ 35,040$ -$ 50,000$ 50,000$ 42.69%
Total Operating Expenses & Transfers 9,226,433$ 4,456,982$ 1,974,955$ 2,200,335$ 2,200,335$ -50.63%
Measurement Focus Adjustment (1,295)
Increase (Decrease) in Fund Balance (5,639,085)$ (661,982)$ 1,413,045$ 1,221,665$ 1,221,665$
Ending Fund Balance 1,939,266$ 1,277,284$ 3,352,311$ 4,573,976$ 4,573,976$
Taxes
99.18%
Investment
Earnings
0.82%
Hotel Tax Fund ‐Sources
Parks Programs
15.81%Sports
Tournaments
9.09%
ED Programs
0.45%
Convention
Center Land
Debt Service
10.11%
Credit Card Fees
1.09%
Outside Agency
Funding
61.17%
Contingency
2.27%
Hotel Tax Fund ‐Uses
198
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 FY11 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.
Community Development Block Grant funds are allocated to projects including housing assistance and rehabilitation,
demolition projects and acquisitions. Other eligible expenditures include interim assistance, public service agency funding,
and Code Enforcement activities.
The City currently uses Home Grant funds for owner-occupied rehabilitation assistance and down payment assistance. Funds
are also approved for Community Housing Development Organizations (CHDO) activities, new construction, and Tenant
Based Rental Assistance (TBRA).
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 FY11, the City anticipates receiving $3,470,460 in total authorizations from the federal government. This amount is
comprised of new and unspent authorizations from the prior fiscal year. The City anticipates receiving $1,681,406 in CDBG
funds and an additional $650,000 in recaptured funds. Approved FY11 HOME authorizations total $1,789,054. Total
appropriations for FY11 are $4,120,460. Of this total, $1,681,406 is allocated for CDBG elegible expenditures and
$2,439,054 is allocated for HOME grant expenditures.
Approved CDBG appropriations include Public Facility projects that are intended t o expand, improve and/or add public
facilities and infrastructure when and where needed for designated low to moderate income a reas of the city. Improvements
include streets, parks, neighborhood centers, community centers, and sidewalk projects. The FY11 approved budget includes
$814,668 for Public Facility projects. Included in this amount are three Capital Improvement Projects that total $561,500.
The College Main Rehab project ($398,000) will rehabilitate approximately 230 feet of existing roadway, sidewalks, and
drainage facilities along College Main between the College Station & Bryan city limits and Spruce Street. Georg ie K. Fitch
Park Improvements ($103,500) include the addition of a lighted concrete jogging loop and associated landscaping in Georg ie
K. Fitch Park. Finally, the W.A. Tarrow Park Improvements ($60,000) include the replacement of playground equipment
and installation of a rubber cushioned ground surface.
199
City of College Station
Community Development Fund
Fund Summary
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
BEGINNING FUND BALANCE 733,906$ 1,589,299$ 1,589,299$ 1,609,579$ 1,609,579$
REVENUES
Grants
Community Development Block Grant 570,651$ 1,129,425$ 2,868,270$ 1,681,406 1,681,406$ 48.87%
Home Grant 475,552 717,005 810,719 1,789,054 1,789,054 149.52%
Other Revenue 8,050 - 9,850 - - N/A
Recaptured Funds 5,224 - 10,430 650,000 650,000 N/A
Total Revenues 1,059,477$ 1,846,430$ 3,699,269$ 4,120,460$ 4,120,460$ 123.16%
TOTAL FUNDS AVAILABLE 1,793,383$ 3,435,729$ 5,288,568$ 5,730,039$ 5,730,039$ 66.78%
EXPENDITURES AND TRANSFERS
Community Development Block Grant
Housing Assistance/Rehab 9,254$ 88,973$ 10,452$ 15,000$ 15,000$ -83.14%
Clearance/Demolition - 10,000 - 10,000 10,000 0.00%
Acquisitions 1,585 2,707,409 2,390,399 350,410 350,410 -87.06%
Interim Assistance - 5,000 - 5,000 5,000 0.00%
Public Service Agency Funding 159,822 169,413 178,719 164,094 164,094 -3.14%
Code Enforcement - Planning & Dev. 78,092 85,416 84,904 88,684 88,684 3.83%
Code Enforcement - Econ. & Comm. Dev. - 37,031 132 36,899 36,899 -0.36%
Administrative Fees 163,553 183,049 203,664 196,651 196,651 7.43%
Public Facilities Projects 171,456 13,800 - 253,168 253,168 1734.55%
College Main Rehab - - - 398,000 398,000 N/A
George K Fitch Park Improvements - - - 103,500 103,500 N/A
W.A. Tarrow Park Improvements - - - 60,000 60,000 N/A
Total CDBG Expenditures 583,762$ 3,300,091$ 2,868,270$ 1,681,406$ 1,681,406$ -49.05%
Home Grant
Housing Assistance/Rehab -$ 107,159$ -$ 107,159$ 107,159$ 0.00%
Homebuyer’s Assistance 39,174 105,000 107,994 203,818 203,818 94.11%
CHDO 83,852 560,149 137,765 555,577 555,577 -0.82%
New Construction 295,034 632,805 465,674 1,291,986 1,291,986 104.17%
Tenant Based Rental Assistance 15,800 33,915 15,249 91,566 91,566 169.99%
CHDO Operating Expenses 20,858 118,246 25,000 87,585 87,585 -25.93%
Ad i i i F 42 8 9 302 903 1 363 1 363 26 66%Administrative Fees 42,875 97,302 59,037 71,363 71,363 -26.66%
Housing Services - - - 30,000 30,000 N/A
Total Home Expenditures 497,593$ 1,654,576$ 810,719$ 2,439,054$ 2,439,054$ 47.41%
Other 137$ -$ -$ -$ -$ N/A
Total Other Expenditures 137$ -$ -$ -$ -$ N/A
Total Operating Expenses & Transfers 1,081,492$ 4,954,667$ 3,678,989$ 4,120,460$ 4,120,460$ -16.84%
Expenditures Under (Over) Revenues (22,015)$ (3,108,237)$ 20,280$ -$ -$
Measurement Focus Adjustment 877,408 - - - -
ENDING FUND BALANCE 1,589,299$ (1,518,938)$ 1,609,579$ 1,609,579$ 1,609,579$
Community
Development
Block Grant
48%
Home Grant
52%
Community Development Fund ‐Sources
Total CDBG
Expenditures
41%
Total Home
Expenditures
59%
Community Development Fund ‐Uses
200
City of College Station
Community Development Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DEPARTMENT FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Community Development 255,594$ 280,351$ 280,351$ 319,740$ 319,740$ 14.05%
DIVISION TOTAL 255,594$ 280,351$ 280,351$ 319,740$ 319,740$ 14.05%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 214,131$ 241,214$ 241,214$ 278,175 278,175$ 15.32%
Supplies 2,914 3,497 3,497 4,544 4,544 29.94%
Maintenance 7,960 - - - - N/A
Purchased Services 30,589 35,640 35,640 37,021 37,021 3.87%
Capital Outlay - - - - - N/A
DIVISION TOTAL 255,594$ 280,351$ 280,351$ 319,740$ 319,740$ 14.05%
PERSONNEL BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Community Development 4.0 4.5 4.5 4.5 4.5 0.00%
DIVISION TOTAL 4.0 4.5 4.5 4.5 4.5 0.00%
*Community Development personnel was accounted for in the General Fund until FY09
201
Description & Budget Explanation:
Line of Business: Facilitate Strong and Effective Partnerships with Public Service Agencies
Service Levels:1) Funding and oversight of health and human service programs
2) Provide technical assistance
3) Attend and participate in stakeholder meetings
4) Assess program efficacy
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Efficiency
-Number of desk / on-site monitorings*41 34 32 30
Output
-Number of programs provided technical assistance **140 16 16 10
-Number of social service programs funded **9 8 8 7
-Total clients assisted **2,530 0 12,333 5,000
* Includes technical assistance provided to both agencies funded by the City and those seeking funding and receiving assistance
in program assessment and development
** As level or reduced CDBG funding is expected, the number of public service agency programs funded is likely to remain the same.
Ultimately, the number of programs funded and monitored and number of clients served is recommended by the JRFRC and
approved by City Council based on local need. Client numbers reported following the 1st quarter.
Line of Business: Provide Affordable Housing
Service Levels:1) Promote new affordable housing
2) Renovate or replace existing sub-standard housing
3) Demolish dilapidated housing
4) Facilitate the provision of Tenant-Based Rental Assistance
Performance Measures:FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Efficiency
-Percentage of available HOME funds disbursed 77%80%49%80%
-Percentage of available CDBG funds disbursed #N/A #N/A #N/A 70%
Output
-Home buyers assisted /71 45 8 12
-Homeownership Counseling Sessions 4 6 25 30
-TBRA Applications processed 61 55 72 65
-Affordable units replaced, renovated, or constructed *16 5 5 5
-Dilapidated structures demolished 4 2 0 1
Habitat for Humanity and other affordable housing developers, to include Housing Tax Credit prospects.
COMMUNITY DEVELOPMENT
The Community Development Division 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 U.
S. 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 was moved to the
Community Development Fund in FY 08.
* Affordable units include owner-occupied repaired and replaced units, as well as newly constructed affordable units built by: the City, CHDO,
202
Program Name: Development of Public Facilities and Infrastructure
Service Levels:1) Identify and assess public facility projects
2) Prioritize projects
3) Perform environmental reviews and other clearance approvals
4) Monitor bid process and provide project oversight
Performance Measures:FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Output
-Number of projects identified and funded 4 0 0 3
-Number of citizen input opportunities facilitated *20 0 10 2
-Number of compliance procedures initiated / completed **30 0 1 16
-Number of infrastructure projects completed ***4 0 0 2
* Number of public hearings, neighborhood meetings and website and published notices are examples of citizen input opportunities
*** Number of projects may include those currently approved and underway from previous budget years
Program Name: Neighborhood Reinvestment and Development
Service Levels:1) Identify and provide funding for code enforcement and reinvestment efforts
2) Engage and educate citizens and neighborhood groups
3) Encourage sustainable development / redevelopment
4) Facilitate inter-departmental cooperation
Performance Measures:FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Output
-Number of code enforcement cases processed 6,248 4,000 4,115 4000
-Positive Client Satifaction Surveys Received 14
-Technical Assistance Provided 140 12 15 12
-Contact with neighborhood groups * 12 2 5 2
-Contact with other City departments and stakeholders ** 17 3 5 2
telephone, email, regular mail and/or personal meetings
** Stakeholders include involved City departments, neighborhood representatives and developers
Program Name: Grant Planning, Implementation and Administration
Service Levels:1) Perform budget, payroll and payment reconciliation and processing
2) Provide effective interdepartmental and external communication
3) Perform and publish mandatory reviews, reports and publications
Performance Measures:FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Resources Secured $583,124 $1,129,492 $2,868,272 $1,711,404
CDBG / HOME $497,593 $717,005 $810,720 $2,409,053
Efficiency
-Major plans and reports completed and submitted on time *27 10 10 10
-Percentage of grant resources allocated for administration **11.5%15%9.9%10.00%
Output
-Pre-bid / pre-construction meetings *** 6 4 5 4
-Project-based stakeholders engaged 10 4 1 3
* Includes Annual Action Plan and Budget, CAPER, Labor Relations Reports and Environmental Reviews
*** Includes pre-bid and pre-construction meetings for both public facility projects, housing and demolitions projects
* Contact include public hearing in low-income neighborhoods, and meetings with neighborhood representative/organizations via
** Administrative expenses are projected to drop slightly due to increased staffing efficiencies and anticipated reductions in future grant allocations
** Number of environmental reviews, labor relations reviews and bidding processes completed .
No Public Facility activities funded with CDBG in FY 2010.
203
City of College Station
ARRA Fund
Fund Summary
#############
FY10 FY10 FY11
FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance -$ 149$ 149$ 7,787$ 7,787$
REVENUES
Intergovernmental -$ -$ 975,876$ 65,000$ 65,000$ N/A
Investment Earnings 149 - 7,638 520 520 N/A
Other Revenue - - - - - N/A
Total Revenues 149$ -$ 983,514$ 65,520$ 65,520$ N/A
Total Funds Available 149$ 149$ 983,663$ 73,307$ 73,307$ 49099.33%
EXPENDITURES
General Government Grants -$ 364,821$ 364,821$ 65,000$ 65,000$ -82.18%
Planning and Dev Services Grants - 29,040 29,040 - - -100.00%
Public Utilities Grants - 29,040 29,040 - - -100.00%
Parks and Recreation Grants - 552,975 552,975 - - -100.00%
Total Expenditures -$ 975,876$ 975,876$ 65,000$ 65,000$ -93.34%
Increase (Decrease) in Fund Balance 149$ (975,876)$ 7,638$ 520$ 520$
Ending Fund Balance 149$ (975,727)$ 7,787$ 30,223$ 8,307$
Inter. Govt.
Revenue
99%
Investment
ARRA Fund ‐Sources ARRA Fund ‐Uses
Inter. Govt.
Revenue
99%
Investment
Earnings
1%
ARRA Fund ‐Sources
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 American Recovery and Reinvestment Act (ARRA) Fund accounts for revenue received and expenditures made by the City through
the American Recovery and Reinvestment Act enacted in 2009. These funds are primarily for one-time equipment and other purchases.
ARRA Fund approved revenues and expenditures are $65,000 in FY11. These funds will cover the salaries and benefits for a grant funded
Sustainability Coordinator position in General Government. The grant will fund this position in ARRA for 3 years from FY10 to FY12.
General
Government
Grants
100%
ARRA Fund ‐Uses
204
City of College Station
ARRA Operations and Maintenance
Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
ARRA Fund -$ 975,876$ 975,876$ 65,000$ 65,000$ -93.34%
ARRA Fund Total -$ 975,876$ 975,876$ 65,000$ 65,000$ -93.34%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits -$ 65,000$ 65,000$ 65,000$ 65,000$ 0.00%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services - 299,821 299,821 - - -100.00%
Capital Outlay - 611,055 611,055 - - -100.00%
ARRA Fund Total -$ 975,876$ 975,876$ 65,000$ 65,000$ -93.34%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
General Government Grants - - 1.00 1.00 1.00 0.00%
ARRA Fund Total - - 1.00 1.00 1.00 N/A
205
Traffic Safety Fund
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 implemented the red light camera program
in calendar year 2008 with 4 monitored intersections. In FY09, cameras were added to 5 additional intersection approaches.
On November 3, 2009, an election was held in which the majority of the voters voted to end the red light camera program.
The FY11 approved budget includes the expenditure of $60,000 for two approved one-time Service Level Adjustements
(SLA) that will be used for traffic safety programs. The first SLA of $50,000 is for the City of College Station’s participation
in the B/CS Mobility Initiative. The B/CS Mobility Initiative is a collaboration between the cities of College Station and
Bryan, Brazos County, Texas A&M University, the Bryan district of the Texas Department of Transportation, the
Bryan/College Station Metropolitan Planning Organization, and the Texas Transportation Institute to improve the quality of
transportation in the region through the coordination of traffic signals, data collection, and special events planning. The
second SLA of $10,000 is for a corridor progression study of Harvey Road to implement improvements to traffic flow along
the corridor. These SLAs will use a portion of the remaining funds from the red light camera program. As future traffic
safety initiatives arise, the remaining funds will be used for these programs and the fund will be closed out.
206
City of College Station
Traffic Safety Fund
Fund Summary
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 184,467$ 170,470$ 170,470$ 160,321$ 160,321$
REVENUES
Red Light Camera Citations 654,708$ 2,020,950$ 513,268$ -$ -$ -100.00%
Investment Earnings 10,687 589 5,713 1,603 1,603 172.19%
Total Revenues 665,395$ 2,021,539$ 518,981$ 1,603$ 1,603$ -99.92%
Total Funds Available 849,862$ 2,192,009$ 689,451$ 161,924$ 161,924$ -92.61%
EXPENDITURES & TRANSFERS
Vendor Service Fees 293,042$ 513,000$ 154,211$ -$ -$ -100.00%
E-transaction fees 8,475 58,715 16,732 - - -100.00%
Payment to State - 668,214 163,792 - - -100.00%
Transfer Out 55,424 72,599 14,742 - - -100.00%
General & Administrative Transfers - 40,207 40,207 - - -100.00%
Traffic Improvements and Public Safety
Programs 276,393 534,571 139,446 - 60,000 -88.78%
Contingency - 2,022 - - - -100.00%
Total Operating Expenditures and Transfers 633,334$ 1,889,328$ 529,130$ -$ 60,000$ -96.82%
Increase/Decrease in Fund Balance 32,061$ 132,211$ (10,149)$ 1,603$ (58,397)$ -144.17%
Measurement Focus Adjustment (46,058)
Ending Fund Balance 170,470$ 302,681$ 160,321$ 161,924$ 101,924$
Red Light
Camera
Citations
0%
Investment
Earnings
100%
Traffic Safety Fund ‐Sources
Traffic
Improv. &
Public Safety
Programs
100%
Traffic Safety Fund ‐Uses
207
##########
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10-FY11
BEGINNING BALANCE 1,586,438$ 2,587,367$ 2,587,367$ 3,316,634$ 3,316,634$
REVENUES
Ad Valorem Taxes COCS 248,716$ 304,827$ 301,674$ -$ -$ -100.00%
Ad Valorem Taxes CSISD 493,613 600,997 586,236 - - -100.00%
Ad Valorem Taxes Brazos County 230,684 276,599 272,297 - - -100.00%
Investment Earnings 35,379 20,000 29,000 15,000 15,000 -25.00%
Total Revenues 1,008,391$ 1,202,423$ 1,189,207$ 15,000$ 15,000$ -98.75%
TOTAL FUNDS AVAILABLE 2,594,829$ 3,789,790$ 3,776,574$ 3,331,634$ 3,331,634$ -12.09%
EXPENDITURES & TRANSFERS
Additional Capital Projects
WPC Festival Site/Water Feature 6,747$ 3,400,000$ 459,940$ 3,033,313$ 3,033,313$ -10.78%
Debt Service - - - - - N/A
Other 715 - - - - N/A
Total Expenditures & Transfers 7,462$ 3,400,000$ 459,940$ 3,033,313$ 3,033,313$ -10.78%
Increase (Decrease) in Fund Balance 1,000,929$ (2,197,577)$ 729,267$ (3,018,313)$ (3,018,313)$ 37.35%
ENDING FUND BALANCE 2,587,367$ 389,790$ 3,316,634$ 298,321$ 298,321$
City of College Station
Wolf Pen Creek TIF Fund
Fund Summary
Investment
Earnings
100%
Wolf Pen Creek TIF Fund ‐Sources Wolf Pen Creek TIF Fund ‐Uses
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.
This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund
liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies
on page F-1.
The TIF expired on December 31, 2009. Therefore, no ad valorem revenue is estimated to be received in FY11. In years past, the
TIF received ad valorem taxes from the City of College Station, College Station Independent School District and Brazos County
on the incremental increase in assessed valuation (captured value) over the base year (1989).
The FY10 year-end estimate includes expenditures totaling $459,940 for the construction of a Festival Site and Water Feature in
the Wolf Pen Creek area. A total of $3,500,000 is budgeted for this project. The balance of the total budget is estimated to be
expended in FY11.
The FY11 estimated ending fund balance is anticipated to decrease 91% when compared to the FY10 estimated ending fund
balance. This is due to the expiration of the TIF, with no new ad valorem revenue to be received. In additon, the majority of the
TIF fund balance will be expended in FY11 on the WPC Festival Site and Water Feature project.
Investment
Earnings
100%
Wolf Pen Creek TIF Fund ‐Sources
WPC
Festival
Site/Water
Feature
100%
Wolf Pen Creek TIF Fund ‐Uses
208
Municipal Court Fee Funds
The College Station Municipal Court collects a number of special fees that are authorized by the Texas State
Legislature. These fees are the Court Technology Fee, Court Security Fee, 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 Fee Fund
The Court Technology Fee Fund revenues can be used to fund technology projects at the Municipal Court Facility.
Projects can include enhancements and improvements to the Municipal Court computer system and other
improvements that involve technology. Defendants convicted of a misdemeanor offense in the municipal court shall
pay a municipal court technology fee of $4.00 in addition to any other fines, penalties, or court costs required by city
ordinance, state, or federal law.
The Court Technology Fee Fund generates revenues from Court Technology fees. Total revenues are expected to be
$85,220 in FY11. Revenues in this fund are anticipated to remain in line with the FY10 Year-End Estimate.
Approved expenditures in the amount of $101,980 will be used for technology related purchases such as computer
hardware and software for court facilities. The FY11 approved budget includes shifting $27,500 in General Fund
credit card fees budget to the Court Technology Fee Fund for related municipal court credit card expenses in FY11.
Court Security Fee Fund
The Court Security Fee Fund revenues can be used to fund security personnel, security devices and security services
for any building housing a municipal court of the city. Defendants convicted of a misdemeanor offense in the
municipal court shall pay a municipal court building security fee of $3.00 in addition to any other fines, penalties, or
court costs required by city ordinance, state, or federal law.
Revenues in the fund are anticipated to be $67,008 in FY11. Approved expenditures total $118,298 for court
security personnel in this fund. To address the current budget conditions the Court Security Fee Fund permanently
removed a vacant part-time Bailiff position in FY11.
Juvenile Case Manager Fee Fund
The Juvenile Case Manager Fee revenues are 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 the Teen Court program. Defendants
convicted of a misdemeanor offense in the municipal court shall pay a juvenile case manager fee of $5.00 in
addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law.
Revenues in the Juvenile Case Manager Fund are projected to be $130,776 in FY11. Approved FY11 expenditures
in the amount of $90,148 will provide funding for the salary and benefits of the Juvenile Case Manager and the
Community Programs Assistant positions.
209
City of College Station
Court Technology Fee Fund
Fund Summary
11/24/2010 11:24
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 267,742$ 320,521$ 320,305$ 285,902$ 285,902$
REVENUES
Court Technology Fees 71,375$ 75,000$ 80,000$ 82,000$ 82,000$ 9.33%
Investment Interest 5,971 3,220 4,177 3,220 3,220 0.00%
Total Revenues 77,346$ 78,220$ 84,177$ 85,220$ 85,220$ 8.95%
Total Funds Available 345,088$ 398,741$ 404,482$ 371,122$ 371,122$
EXPENDITURES
Court Technology Projects 20,820$ 118,580$ 118,580$ 101,980$ 101,980$ -14.00%
General & Administrative Transfer 3,747 - - - - N/A
Total Expenditures 24,567$ 118,580$ 118,580$ 101,980$ 101,980$ -14.00%
Increase (Decrease) in Fund Balance 52,779$ (40,360)$ (34,403)$ (16,760)$ (16,760)$
Measurement Focus Adjustment (216)$
Ending Fund Balance 320,305$ 280,161$ 285,902$ 269,142$ 269,142$
Court Technology Fee Fund ‐Sources Court Technology Fee Fund ‐Uses
Court
Technology
Fees
96%
Investment
Interest
4%
Court Technology Fee Fund ‐Sources
Court
Technology
Projects
100%
Court Technology Fee Fund ‐Uses
210
City of College Station
Court Security Fee Fund
Fund Summary
############
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
BEGINNING FUND BALANCE 291,628$ 209,889$ 209,889$ 144,359$ 144,359$
REVENUES
Court Security Fees 53,532$ 51,000$ 64,000$ 64,640$ 64,640$ 26.75%
Investment Interest 4,850 1,926 2,255 2,368 2,368 22.94%
Other - - - - - N/A
Total Revenues 58,382$ 52,926$ 66,255$ 67,008$ 67,008$ 26.61%
Total Funds Available 350,010$ 262,815$ 276,144$ 211,367$ 211,367$
EXPENDITURES
Court Security $139,977 159,835$ 131,785$ 118,298 118,298$ -25.99%
General & Administrative Transfers - - - - - N/A
Contingency - 694 - - - -100.00%
Transfers Out - - - - - N/A
Total Expenditures 139,977$ 160,529$ 131,785$ 118,298$ 118,298$ -26.31%
Increase (Decrease) in Fund Balance (81,595)$ (107,603)$ (65,530)$ (51,290)$ (51,290)$
Measurement Focus Adjustment (144)$
Ending Fund Balance 209,889$ 102,286$ 144,359$ 93,069$ 93,069$
Court Security Fees
96.47%
Investment Interest
3.53%
Court Security Fee Fund -Sources
Court Security
100%
Court Security Fee Fund -Uses
211
City of College Station
Court Security Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DEPARTMENT FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Court Security 139,977$ 159,835$ 131,787$ 118,298$ 118,298$ -25.99%
DIVISION TOTAL 139,977$ 159,835$ 131,787$ 118,298$ 118,298$ -25.99%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 134,786$ 159,835$ 131,329$ 118,298$ 118,298$ -25.99%
Supplies - - - - - N/A
Maintenance 4,000 - - - - N/A
Purchased Services 1,191 - 458 - - N/A
Capital Outlay - - - - - N/A
DIVISION TOTAL 139,977$ 159,835$ 131,787$ 118,298$ 118,298$ -25.99%
PERSONNEL BY DIVISION
Revised Approved**Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Court Security*0.0 2.5 2.5 2.0 2.0 -20.00%
DIVISION TOTAL 0.0 2.5 2.5 2.0 2.0 0.00%
*Court Security personnel was accounted for in the General Fund until FY09
**The FY11 Approved Budget includes a .5 reduction in FTE for a Vacant Part-Time Bailiff Position
212
City of College Station
Juvenile Case Manager Fee Fund
Fund Summary
11/23/2010 13:24
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 209,943$ 240,331$ 240,331$ 287,415$ 287,415$
REVENUES
Juvenile Case Manager Fees 106,551$ 104,000$ 126,495$ 128,000$ 128,000$ 23.08%
Interest Earnings 4,629 2,354 2,644 2,776 2,776 17.94%
Total Revenues 111,180$ 106,354$ 129,139$ 130,776$ 130,776$ 22.96%
Total Funds Available 321,123$ 346,685$ 369,470$ 418,191$ 418,191$
EXPENDITURES
Operating Expenditures 80,630$ 97,160$ 82,055$ 90,148$ 90,148$ -7.22%
Contingency - - - - - N/A
General & Administrative Transfers - 206 - - - -100.00%
Total Expenditures 80,630$ 97,366$ 82,055$ 90,148$ 90,148$ -7.41%
Increase (Decrease) in Fund Balance 30,550$ 8,988$ 47,084$ 40,628$ 40,628$
Measurement Focus Adjustment (162)$
Ending Fund Balance 240,331$ 249,319$ 287,415$ 328,043$ 328,043$
Juvenile
Case
Manager
Fees
97.88%
Interest
Earnings
2.12%
Juvenile Case Manager Fee
Fund -Sources
O&M Exp.
100%
Juvenile Case Manager Fee
Fund -Uses
213
City of College Station
Juvenile Case Manager Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DEPARTMENT FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Juvenile Case Manager 81,022$ 97,160$ 82,055$ 90,148$ 90,148$ -7.22%
DIVISION TOTAL 81,022$ 97,160$ 82,055$ 90,148$ 90,148$ -7.22%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 81,022$ 97,160$ 82,055$ 90,148$ 90,148$ -7.22%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services - - - - - N/A
Capital Outlay - - - - - N/A
DIVISION TOTAL 81,022$ 97,160$ 82,055$ 90,148$ 90,148$ -7.22%
PERSONNEL BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Juvenile Case Manager* 0.0 1.75 1.75 1.75 1.75 0.00%
DIVISION TOTAL 0.0 1.75 1.75 1.75 1.75 0.00%
*Juvenile Case Manager personnel was accounted for in the General Fund until FY09
214
City of College Staiton
Police Seizure
Fund Summary
#############
FY10 FY10 FY11 FY11
% Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 38,143$ 52,723$ 52,723$ 67,955$ 67,955$
REVENUES
Police Seizure Revenues 13,591$ 10,000$ 35,328$ 20,000$ 20,000$ 100.00%
Investment Earnings 924 339 700 735 735 116.81%
Other 3,100 - - - - N/A
Total Revenues 17,615$ 10,339$ 36,028$ 20,735$ 20,735$ 100.55%
Total Funds Available 55,758 63,062$ 88,751$ 88,690$ 88,690$ 40.64%
EXPENDITURES
Police Seizure Programs -$ -$ -$ -$ - N/A
Contingency - - - - - N/A
Uniform Patrol - - - - -
CID 2,500 20,000 20,000 20,000 20,000 0.00%
General & Administrative Transfer 501 796 796 847 847 6.41%
Total Expenditures 3,001$ 20,796$ 20,796$ 20,847$ 20,847$ 0.25%
Increase (Decrease) in Fund Balance 14,614$ (10,457)$ 15,232$ (112)$ (112)$
Measurement Focus Adjustment (34)$
Ending Fund Balance 52,723$ 42,266$ 67,955$ 67,843$ 67,843$
Police Seizure Fund ‐Sources Police Seizure Fund ‐Uses
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 $20,735 in FY11. Expenditures of $20,847 are budgeted in FY11.
Police Seizure
Revenues
96%
Investment
Earnings
4%
Police Seizure Fund ‐Sources
CID
96%
G&A Transfer
4%
Police Seizure Fund ‐Uses
215
DRAFT
11/22/10 3:35 PM ############
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY10-FY11
REVENUES
Lot Sales 111,398$ 169,901$ 140,026$ 123,404$ 123,404$ (27.37%)
Investment Earnings 4,001 2,700 3,100 5,400 5,400 100.00%
Other - - - - - N/A
Total Revenues 115,399$ 172,601$ 143,126$ 128,804$ 128,804$ (25.37%)
EXPENDITURES
Operations and Maintenance -$ -$ -$ -$ -$ N/A
General & Administrative Transfers - - - - - N/A
Advertising 71,522 75,000 75,000 10,000 10,000
Capital Outlay - - - - - N/A
Transfers / Debt Service - - - - - N/A
Total Expenditures 71,522$ 75,000$ 75,000$ 10,000$ 10,000$ (86.67%)
Increase/Decrease in Fund Balance 43,877$ 97,601$ 68,126$ 118,804$ 118,804
Beginning Fund Balance 200,968$ 244,845$ 244,845$ 312,971$ 312,971$
Ending Fund Balance 244,845$ 342,446$ 312,971$ 431,775$ 431,775$
City of College Station
Memorial Cemetery Endowment Fund
Fund Summary
Lot Sales
96%
Memorial Cemetery Endowment
Fund ‐Sources
Memorial Cemetery Endowment
Fund ‐Uses
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 Endowment Fund is a permanent fund that is presented within the Special Revenue
Funds section of this budget document for a more consolidated presentation. The fund accounts for one third of
cemetery lot sales that are accrued through the Memorial Cemetery. For FY11, revenues are projected at
$128,804. Revenues are projected to come from the sale of lots at the new site and from interest earnings. Actual
lot sales have been well below originally projected levels. FY11 expenditures are approved to be $10,000 for
additional marketing efforts of the new cemetery.
The FY11 estimated ending fund balance is anticipated to increase 38% when compared to the FY10 estimated
ending fund balance. This is a result of anticipated lot sales and reduced expenditures.
Lot Sales
96%
Investment
Earnings
4%
Memorial Cemetery Endowment
Fund ‐Sources
Advertising
100%
Memorial Cemetery Endowment
Fund ‐Uses
216
City of College Station
Cemetery Perpetual Care Fund
Fund Summary
#############
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
Beginning Fund Balance 1,555,199$ 1,654,570$ 1,654,570$ 1,700,694$ 1,700,694$
REVENUES
Sale of Cemetery Lots 68,141$ 25,000$ 30,000$ 15,000$ 15,000$ (40.00%)
Investment Income 31,306 17,000 17,155 20,000 20,000 17.65%
Other 3,347 - 100 - - N/A
Total Revenues 102,794$ 42,000$ 47,255$ 35,000$ 35,000$ (16.67%)
Total Funds Available 1,657,993$ 1,696,570$ 1,701,825$ 1,735,694$ 1,735,694$ 2.31%
EXPENDITURES & TRANSFERS
Cemetery Maintenance 3,141$ -$ -$ -$ -$ N/A
Other 282 - 1,131 - - N/A
Total Expenditures & Transfers 3,423$ -$ 1,131$ -$ -$ N/A
Increase in Fund Balance 99,371$ 42,000$ 46,124$ 35,000$ 35,000$
Ending Fund Balance 1,654,570$ 1,696,570$ 1,700,694$ 1,735,694$ 1,735,694$
Sale of Cemetery Lots
Cemetery Perpetual Care Fund ‐Sources
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 Cemetery Perpetual Care Fund is a Permanent Fund that is reflected under 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 FY11, revenues are budgeted at $35,000. As the new Memorial Cemetery is used and the College Station
Cemetery has fewer lots available for sale, revenues are projected to decrease. There are no expenditures budgeted in
this fund in FY11.
Sale of Cemetery Lots
43%Investment Income
57%
Cemetery Perpetual Care Fund ‐Sources
217
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 FY11 Approved Budget. The funds expended
on these projects are considered significant and non-routine.
Park Land Dedication Capital Improvement Projects
The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from residential land
developers who dedicate land, or money in lieu of land, for use in the development of neighborhood parks in residential
areas. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded using the dedicated park
land funds.
Park Land dedication funds must be used for the development of parks within the zone to which the funds are dedicated. In
FY11, expenditures for Park Land Dedication projects are estimated at $1,290,630 for projects that are anticipated to be
completed in the various park zones. Funds in the amount of $12,000 are included for improvements at University Park.
These improvements will include additional parking and a retaining wall at the large dog pond. The Park Land Dedication
funds for this project will be supplemented with Neighborhood Park Improvement bond funds. An estimated $267,780 is
included for improvements at Southwest Park. The plan is to include features typical of a neighborhood park, such as
parking, picnic areas, fencing, landscaping, etc, at Southwest Park. $73,500 is projected in Zone 6 for improvements at W.
A. Tarrow Park. These improvements include the renovation of a swing set, the replacement of a drinking fountain and the
addition of irrigated trees. In addition to the Park Land Dedication funds, Community Development Block Grant (CDBG)
funds in the amount of $60,000 will be used for the replacement of the playground at W.A. Tarrow Park. Both the
playground and swing set will include a rubber cushioned surface. $58,350 is the estimated FY11 expenditure for phase III
of John Crompton Park. These funds will be used for the addition of a playground at the park. $58,000 is projected for
improvements at Emerald Forest Park. These improvements include renovations to the playground, drainage and
sidewalks in the park. Finally, $30,000 is included in the proposed budget for improvements at Woodland Hills Park.
These improvements include the addition of fencing, landscaping and a sidewalk. Additional funds are projected in a number
of Park Land zones but these funds have not yet been obligated to specific projects. These funds are available to be used for
projects that arise throughout the year within the applicable zones. Funds not used in the fiscal year will carry over to future
fiscal years.
Wolf Pen Creek TIF Capital Projects
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 expired on December 31,
2009. However, expenditures on the Wolf Pen Creek Festival Site and Water Feature capital project are projected to
occur in FY10 and FY11 using the balance of the WPC TIF funds. This project is for the development of a festival site and
water feature which will adjoin the amphitheater. This project will serve as a major attraction for the corridor. The project
may include parking, pavilions, fencing, plaza, landscaping, etc. A total of $3,500,000 is budgeted for this project, of which
$1,200,000 will be spent on the water feature. A projected $3,033,313 is estimated to be expended in FY11.
Additional O&M Costs
The FY11 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.
218
Due to the limited availability of funds for FY11, increases in budgets for O&M related to special revenue Park Land
Dedication capital projects were not included. Instead, the Parks and Recreation department was asked to evaluate current
operations and make adjustments that would allow service levels to be met without a corresponding increase in budget.
Funds have been included in the FY11 Approved Parks and Recreation budget for estimated FY11 O&M costs associated
with the WPC Festival Site and Water Feature. $56,667 has been included for this purpose. Estimated costs include funds for
temporary/seasonal personnel, supplies, contract labor and utility costs. This budget reflects an estimated one-third of the
annual cost as the project is not estimated to be completed until later in the fiscal year. Future fiscal year budgets will have to
be adjusted to reflect the full estimated O&M costs.
Departments are expected to consider the impact of current and planned capital improvement projects on operations and
maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all
City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business
Plans are used by the Finance Office in financial forecasting.
A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the special revenue capital
projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore,
departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may
also be made to delay projects for which O&M funding does not exist.
219
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 09-10 FY 10-11
NUMBER AMOUNT THROUGH FY09 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:1,489,259$ 1,319,067$
ADDITIONAL RESOURCES:
CONTRIBUTIONS 300,000$ 300,000$
INVESTMENT EARNINGS 12,000 16,000
INTRAGOVERNMENTAL TRANSFERS - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 312,000$ 316,000$
TOTAL RESOURCES AVAILABLE 1,801,259$ 1,635,067$
PARKLAND DEDICATION FUND
ZONE 1 PARK PK0051 18,000 - 18,000 18,000
ZONE 2 PARK PK0052 - - - -
UNIVERSITY PARK PK0410 12,000 12,000
ZONE 3 PARK PK0053 70,000 - 70,506 70,000
CENTRAL PARK POND SIDEWALK PK0805 54,000 54,000 - -
CENTRAL PARK IMPROVEMENTS PK1013 50,000 - 50,000 -
ZONE 4 PARK PK0054 37,000 - - 37,000
ZONE 5 PARK PK0055 - - - -
STEEPLECHASE PARK BENCH TBD 810 810 - -
ZONE 6 PARK PK0056 95,000 - - 95,000
SOUTHWEST PARK DEVELOPMENT PK0806 268,000 258,000 - 10,000
W.A. TARROW PARK IMPROVEMENTS PK1103 73,500 - - 73,500
ZONE 7 PARK PK0057 - - - -
JOHN CROMPTON PARK PHASE III PK0904 149,000 114,000 - 35,000
ZONE 8 PARK PK0058 - - - -
EMERALD FOREST PARK IMP. PK0713 63,000 48,000 - 15,000
ZONE 9 PARK PK0059 - - 33,000 -
WOODLAND HILLS IMPROVEMENTS PK0523 30,000 - - 30,000
ZONE 10 PARK PK0060 170,000 - 194,766 170,000
ZONE 11 PARK PK0061 32,000 2,750 32,000
ZONE 12 PARK PK0824 24,000 - 44,500 24,000
ZONE 13 PARK PK0807 - - 50,000 -
ZONE 14 PARK PK0717 77,000 - 97,000 77,000
ZONE 15 PARK PK0808 268,000 - 173,000 268,000
ZONE 16 PARK TBD - - - -
CLOSED PROJECTS 168,776 -
CAPITAL PROJECTS SUBTOTAL 474,810$ 902,298$ 966,500$
OTHER - -
GENERAL & ADMIN. CHARGES 14,388 19,513
TOTAL EXPENDITURES 916,686$ 986,013$
CAFR Adjustment
ENDING FUND BALANCE:884,573$ 649,054$
PC = Project funded through combination of sources. Project sheet reflected in Parks section of CIP document.
BUDGET APPROPRIATIONS
220
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2010-2011 THROUGH FISCAL YEAR 2015-2016
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16
1,610,534$ 1,489,259$ 1,319,067$ 324,924$ 275,924$ 277,924$ 276,924$ 275,924$
237,094$ 300,000$ 300,000$ -$ -$ -$ -$ -$
32,650 12,000 16,000 15,000 12,000 9,000 9,000 9,000
- - - - - - - -
- - - - - - - -
269,744$ 312,000$ 316,000$ 15,000$ 12,000$ 9,000$ 9,000$ 9,000$
1,880,278$ 1,801,259$ 1,635,067$ 339,924$ 287,924$ 286,924$ 285,924$ 284,924$
- - - 18,000 - - - - -
- - - - - - - - -
12,000
- - - 70,000 - - - - -
- - - - 54,000 - - - -
50,000 - - - - - -
- - 55,548 37,000 - - - - -
- - - - - - - - -
- - 810 - - - - - -
- - - 95,000 - - - - -
220 - - 267,780 - - - - -
- - - 73,500 - - - - -
- - - - - - - - -
- 54,958 35,692 58,350
- - - - - - - - -
- - 5,000 58,000 - - - - -
- - - - - - - - -
- - - 30,000 - - - - -
- - - 170,000 - - - - -
- - - 32,000 - - - - -
- - - 24,000 - - - - -
- - - - - - - - -
- - - 77,000 - - - - -
- - - 268,000 - - - - -
- - - - - - - - -
326,960 320,754
220$ 381,918$ 467,804$ 1,290,630$ 54,000$ -$ -$ -$ -$
17,236 - - - - - - -
10,120 14,388 19,513 10,000 10,000 10,000 10,000 10,000
409,274$ 482,192$ 1,310,143$ 64,000$ 10,000$ 10,000$ 10,000$ 10,000$
18,255$
1,489,259$ 1,319,067$ 324,924$ 275,924$ 277,924$ 276,924$ 275,924$ 274,924$
PROJECTED EXPENDITURES
221
Projected Projected Projected Projected Projected Projected
FY11 FY12 FY13 FY14 FY15 FY16 Comments
Parkland Dedication
Southwest Park Development - 38,000 39,140 40,314 41,524 42,769 Personnel (1 FTE), supplies and landscaping
John Crompton Park Ph II - 8,000 8,240 8,487 8,742 9,004 Supplies and additional for landscaping contract
Parkland Projects Totals -$ 46,000$ 47,380$ 48,801$ 50,265$ 51,773$
Wolf Pen Creek (WPC) TIF Projects
WPC Festival Site and Water Feature 56,667 170,000 180,250 180,508 191,073 201,955 Temporary/seasonal personnel, supplies,
chemicals, contract labor and utility costs
WPC Projects Totals 56,667$ 170,000$ 180,250$ 180,508$ 191,073$ 201,955$
Total Estimated O&M Costs 56,667$ 216,000$ 227,630$ 229,309$ 241,338$ 253,728$
Special Revenue Funds Capital Improvement Projects
d d *
*The Operations and Maintenance costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal
and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is
addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised.
222
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
2009 Working Capital is necessary because the insurance funds’ (internal service funds’) working capital results from using
the economic resources measurement focus and the accrual basis of accounting for financial reporting purposes.
Property 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. 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 control claims and costs. Examples include the implementation of a citywide safety training program along with
other measures to effectively manage risk in the City.
FY11 budgeted revenues are based on the actual amounts assigned to the various operating activity centers. The total
approved revenues for the property casualty fund are $1,754,600. Approved expenditures in this fund are $1,342,775. Legal
expenses due to ongoing litigation have resulted in higher costs in recent years. Claim costs are projected to be slightly lower
than the year-end estimate for FY10.
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. Overall approved revenues in this fund are $8,227,507. 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. Plan changes are being
incorporated in January 2011 to help control medical related costs. These changes include increasing deductibles and
copayments. City and employee contributions will increase beginning in 2011. FY11 expenditures are based on estimates of
future claims, premiums, and other miscellaneous costs. Total approved expenditures in the Employee Benefits Fund are
$9,360,973.
Workers Compensation Fund
Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Workers Compensation
costs. This amount was reduced in the Worker’s Compensation Fund and increased in the Property Casualty Fund to help
increase the fund balance of the Property Casualty Fund. FY11 revenues in this fund are $442,375. The total approved
expenditures in this fund for FY11 are $654,911. There are adequate resources in the working capital of the fund to absorb
these expenditures.
Unemployment Fund
Revenues in this fund are collected based as a percentage of each employee’s salary. The total revenues are $36,756 for
FY11. Approved expenditures in this fund are $34,330.
223
City of College Station
Property Casualty
Fund Summary
11/24/2010 11:16
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Premiums 945,958$ 945,133$ 945,133$ 1,721,200$ 1,721,200$ 82.11%
Investment Earnings 23,896 3,400 3,400 3,400 3,400 0.00%
Grant Revenue 16,490 - - - - N/A
Other 41,094 30,000 30,000 30,000 30,000 0.00%
Total Revenues 1,027,438$ 978,533$ 978,533$ 1,754,600$ 1,754,600$ 79.31%
EXPENDITURES AND TRANSFERS
Administration 77,118$ 99,393$ 89,393$ 114,353$ 114,353$ 15.05%
Administration Fees (Appraisals) 275 22,880 22,880 22,880 22,880 0.00%
Defense Costs 1,302,670 877,120 875,000 600,000 600,000 -31.59%
Claims 195,194 329,999 200,000 300,000 300,000 -9.09%
Premiums 246,795 297,991 285,000 299,000 299,000 0.34%
Professional Services - 6,000 6,000 6,000 6,000 0.00%
Other Operating 4,250 - - - - N/A
Other Non-Operating 1,558 462 - 542 542 17.32%
Total Operating Expenses & Xfers 1,827,860$ 1,633,845$ 1,478,273$ 1,342,775$ 1,342,775$ -17.82%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (800,422)$ (655,312)$ (499,740)$ 411,825$ 411,825$
Measurement Focus Adjustment (14,039)
Beginning Working Capital, accrual basis of
accounting 994,533$ 180,072$ 180,072$ (319,668)$ (319,668)$
Ending Working Capital, accrual basis of
accounting 180,072$ (475,240)$ (319,668)$ 92,157$ 92,157$
Year End estimate: premiums based on once yearly payment to 3rd party insurance (malpractice ems & ems advisor dr, special event coverage
(parks) and prop/casualty premiums).
Premiums
98.10%
Investment
Earnings
0.19%
Other
1.71%
Property Casualty Fund ‐Sources
Administration
8.52%
Administration
Fees (Appraisals)
1.70%
Defense Costs
44.68%
Claims
22.34%
Premiums
22.27%
Professional
Services
0.45%
Other Operating
0.00%
Other Non‐
Operating
0.04%
Property Casualty Fund ‐Uses
224
City of College Station
Property Casualty Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DEPARTMENT FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Property Casualty 77,118$ 105,393$ 95,393$ 120,353$ 120,353$ 14.19%
DIVISION TOTAL 77,118$ 105,393$ 95,393$ 120,353$ 120,353$ 14.19%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 71,118$ 99,393$ 89,393$ 114,353$ 114,353$ 15.05%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 6,000 6,000 6,000 6,000 6,000 0.00%
Capital Outlay - - - - - N/A
DIVISION TOTAL 77,118$ 105,393$ 95,393$ 120,353$ 120,353$ 14.19%
PERSONNEL BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Property Casualty* 0.0 1.5 1.5 1.5 1.5 0.00%
DIVISION TOTAL 0.0 1.5 1.5 1.5 1.5 0.00%
*Property Casualty personnel was accounted for in the General Fund until FY09
225
City of College Station
Employee Benefits
Fund Summary
11/22/2010 16:56
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
City Contribution 4,992,645$ 5,562,336$ 5,489,624$ 6,528,909$ 6,528,909$ 17.38%
Employee Contribution 1,422,366 1,474,518 1,492,518 1,588,000 1,588,000 7.70%
COBRA Premiums 10,444 9,200 20,000 10,000 10,000 8.70%
Other Operating Revenues 90,037 50,000 61,752 71,015 71,015 42.03%
Investment Earnings 109,065 75,116 75,000 29,583 29,583 -60.62%
Intergovernmental - - 9,664 - - N/A
Total Revenues 6,624,557$ 7,171,170$ 7,148,558$ 8,227,507$ 8,227,507$ 14.73%
EXPENDITURES & TRANSFERS
Administration 70,337$ 69,400$ 71,546$ 71,841$ 71,841$ 3.52%
Administration Fees 460,466 485,583 481,104 504,711 504,711 3.94%
Claims 5,902,910 5,975,000 6,942,513 7,627,890 7,627,890 27.66%
Premiums 712,310 773,623 817,716 922,381 922,381 19.23%
General & Administrative Transfers 33,784 40,000 40,000 40,000 40,000 0.00%
Other Operating 80,361 163,000 166,619 168,617 168,617 3.45%
Other Nonoperating - 326 - 533 533 63.50%
Contingency - 25,000 - 25,000 25,000 0.00%
Total Operating Expenses & Transfers 7,260,168$ 7,531,932$ 8,519,498$ 9,360,973$ 9,360,973$ 24.28%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (635,611)$ (360,762)$ (1,370,940)$ (1,133,466)$ (1,133,466)$
Measurement Focus Adjustment (262,880)
Beginning Working Capital, accrual basis
of accounting 5,227,702$ 4,329,211$ 4,329,211$ 2,958,271$ 2,958,271$
Ending Working Capital, accrual basis of ggp
accounting 4,329,211$ 3,968,449$ 2,958,271$ 1,824,805$ 1,824,805$
Admin
0.75%
Admin Fees
5.39%
Claims
81.49%
Premiums
9.85%
General &
Admin
Transfers
0.43%
Other
Operating
1.80%
Other
Nonoperating
0.01%
Contingency
0.27%
Employee Benefits Fund ‐Uses
City
Contribution
79.35%
Employee
Contribution
19.30%
COBRA
Premiums
0.12%
Other Operating
Revenues
0.86%
Investment
Earnings
0.36%
Employee Benefits Fund ‐Sources
226
City of College Station
Employee Benefits Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DEPARTMENT FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Employee Benefits 70,337$ 69,400$ 71,546$ 71,841$ 71,841$ 3.52%
DIVISION TOTAL 70,337$ 69,400$ 71,546$ 71,841$ 71,841$ 3.52%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 70,337$ 69,400$ 71,546$ 71,841$ 71,841$ 3.52%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services - - - - - N/A
Capital Outlay - - - - - N/A
DIVISION TOTAL 70,337$ 69,400$ 71,546$ 71,841$ 71,841$ 3.52%
PERSONNEL BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Employee Benefits* 0.0 1.0 1.0 1.0 1.0 0.00%
DIVISION TOTAL 0.0 1.0 1.0 1.0 1.0 0.00%
*Employee Benefits personnel was accounted for in the General Fund until FY09
227
City of College Station
Workers Compensation
Fund Summary
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Premiums 857,085$ 891,700$ 891,700$ 420,845$ 420,845$ -52.80%
Other Operating Revenues - 1,000 1,000 1,000 1,000 0.00%
Investment Earnings 36,272 21,810 21,810 20,530 20,530 -5.87%
Total Revenues 893,357$ 914,510$ 914,510$ 442,375$ 442,375$ -51.63%
EXPENDITURES AND TRANSFERS
Administration 97,544$ 99,393$ 89,393$ 114,353 114,353 15.05%
Administration Fee 52,000 88,000 88,000 96,800 96,800 10.00%
Claims 78,062 100,000 225,000 225,000 225,000 125.00%
Premiums 138,132 164,560 164,560 181,016 181,016 10.00%
Other Operating Expenses 4,250 - - - - N/A
Professional Services - - 14,700 14,700 14,700 N/A
Safety Boots - 22,441 21,741 22,500 22,500 0.26%
Other Non-Operating Expenses - 465 - 542 542 16.56%
Total Operating Expenses & Xfers 369,988$ 474,859$ 603,394$ 654,911$ 654,911$ 37.92%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 523,369$ 439,651$ 311,116$ (212,536)$ (212,536)$
Measurement Focus Adjustment 128,027
Beginning Working Capital, accrual basis of
accounting 1,090,507$ 1,741,903$ 1,741,903$ 2,053,019$ 2,053,019$
Ending Working Capital, accrual basis of
accounting 1,741,903$ 2,181,554$ 2,053,019$ 1,840,483$ 1,840,483$
Premiums
95.13%
Other Operating
Revenues
0.23%
Investment
Earnings
4.64%
Workers Compensation Fund ‐Sources
Administration
17.46%
Administration
Fee
14.78%
Claims
34.36%
Premiums
27.64%
Professional
Services
2.24%
Safety Boots
3.44%
Other Non‐
Operating
Expenses
0.08%
Workers Compensation Fund ‐Uses
228
City of College Station
Workers Compensation Operations & Maintenance
Summary
EXPENDITURE BY DEPARTMENT
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DEPARTMENT FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Workers Comp 97,544$ 121,834$ 125,834$ 151,553$ 151,553$ 24.39%
DIVISION TOTAL 97,544$ 121,834$ 125,834$ 151,553$ 151,553$ 24.39%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 63,210$ 99,393$ 89,393$ 114,353$ 114,353$ 15.05%
Supplies 28,334 22,441 21,741 22,500 22,500 0.26%
Maintenance - - - - - N/A
Purchased Services 6,000 - 14,700 14,700 14,700 N/A
Capital Outlay - - - - N/A
DIVISION TOTAL 97,544$ 121,834$ 125,834$ 151,553$ 151,553$ 24.39%
PERSONNEL BY DIVISION
Proposed Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Workers Comp* 0.0 1.5 1.5 1.5 1.5 0.00%
DIVISION TOTAL 0.0 1.5 1.5 1.5 1.5 0.00%
*Workers Comp personnel were accounted for in the General Fund until FY09
229
City of College Station
Unemployment Compensation
Fund Summary
11/23/2010 8:59
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Premiums 31,927$ 31,099$ 32,246$ 32,568$ 32,568$ 4.72%
Investment Earnings 4,752 4,778 4,140 4,188 4,188 -12.35%
Other - - - - - N/A
Total Revenues 36,679$ 35,877$ 36,386$ 36,756$ 36,756$ 2.45%
EXPENDITURES
Claims 44,282$ 33,990$ 33,990$ 34,330$ 34,330$ 1.00%
Total Operating Expenses & Transfers 44,282$ 33,990$ 33,990$ 34,330$ 34,330$ 1.00%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (7,603)$ 1,887$ 2,396$ 2,426$ 2,426$
Measurement Focus Adjustment (19,472)
Beginning Working Capital, accrual basis of
accounting 234,083$ 207,008$ 207,008$ 209,404$ 209,404$
Ending Working Capital, accrual basis of
accounting 207,008$ 208,895$ 209,404$ 211,830$ 211,830$
Premiums
88.61%
Unemployment Compensation Fund ‐Sources Unemployment Compensation Fund ‐Uses
Premiums
88.61%
Investment
Earnings
11.39%
Unemployment Compensation Fund ‐Sources
Claims
100.00%
Unemployment Compensation Fund ‐Uses
230
Equipment Replacement Fund
The Equipment Replacement Fund is an internal service fund that provides equipment and fleet replacements within the City
of College Station. In an effort to better control costs, the fund receives rental charges from departments based on the
economic life of their equipment and vehicles. The fund then purchases replacements as scheduled and/or as conditions
warrant.
This fund is prepared on the modified accrual basis where cash transactions are included in the budget presentation in lieu of
non-cash transactions such as depreciation. The focus is on the net change in working capital.
Specific rental charges are based upon the estimated replacement price of the individual items. Approved replacement
policies include the following:
1. All qualified existing fleet equipment will be replaced through the equipment replacement fund. Other equipment will be
replaced through the budget process.
2. Each department will be charged an annual replacement fee based on the useful life and anticipated replacement cost of
each vehicle assigned to that department. Each year, the fleet superintendent meets with various departments and
determines what items need to be replaced and if funds are available to replace needed equipment. The list is then
submitted to the Budget Office for inclusion in the annual budget.
3. Each department has been charged for the phone system based on the number of phone lines assigned. Charges for the
800 MHz radio system were charged based on the number of radio units (portable and mobile combined) assigned to the
department.
4. Police, Fire, and Emergency Management are charged for Mobile Data Terminals (MDTs). The Information Technology
department evaluates the hardware and software required to operate the system each year to determine what hardware
may need to be replaced. The anticipated life of the MDT units is 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 approved 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.
The revenues are automatically transferred from departmental budgets on a monthly basis to ensure that sufficient funds will
be available to fund expenses related to the specific functions. Budgeted revenues for the fund reflect the Equipment
Replacement policies, with the exception of item number three. Due to economic conditions, charges for phone system and
radio system replacement are not included in the FY11 Approved Budget.
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. Included in the approved expenditures is a
proposal to replace several City vehicles that are scheduled to be replaced in FY11 with comparable hybrid vehicles. The
total additional cost of replacing these vehicles with hybrids instead of the regular gas or diesel versions is $172,772. These
costs will be funded by a one-time transfer of available funds from the various operating departments and funds within the
City.
231
11/23/2010 14:53
11/23/2010 14:53 FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES
Fleet Rentals 4,133,503$ 3,441,979$ 2,986,634$ 2,987,265$ 2,987,265$ -13.21%
Phone System Rentals 126,759 128,067 29,930 - - -100.00%
Radio System Rentals 209,950 183,190 63,440 - - -100.00%
Mobile Data Terminal Rentals 67,148 118,244 68,244 62,018 62,018 -47.55%
Mobile Video Camera Systems 193,950 65,000 65,000 65,000 65,000 0.00%
Copier Rentals 86,330 66,387 66,387 66,328 66,328 -0.09%
Uninterruptible Power Supply Rentals 30,541 24,875 24,875 26,732 26,732 7.47%
Investment Income 109,341 98,260 65,000 83,110 83,110 -15.42%
Certificates of Obligation Income - - - 461,309 1,000,000 N/A
Transfers In - - - 682,092 1,038,691 N/A
Other Non Operating Revenues 16,681 - - 200,000 200,000 N/A
Total Revenues 4,974,203$ 4,126,002$ 3,369,510$ 4,633,854$ 5,529,144$ 34.01%
EXPENDITURES
Fleet Purchase & Replacement 3,416,831$ 3,326,043$ 3,326,043$ 4,102,188$ 4,997,478$ 50.25%
Phone System Replacement - - - - - N/A
Radio System Replacement 18,789 - - - - N/A
Copier Replacement 70,988 58,650 58,650 68,523 68,523 16.83%
Mobile Data Terminal Replacement - 346,874 346,874 4,075 4,075 -98.83%
Mobile Video Camera Systems 190,862 47,694 47,694 - - -100.00%
Uninterruptible Power Supply Replacement - - - 27,380 27,380 N/A
Debt Service Transfer 180,350 - - - - N/A
Contingency - 44,000 - 40,000 40,000 -9.09%
BVSWMA Fund 951,191 - - - - N/A
Other - 7,111 - - -
Total Expenditures 4,829,011$ 3,830,372$ 3,779,261$ 4,242,166$ 5,137,456$ 34.12%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 145,192$ 295,630$ (409,751)$ 391,688$ 391,688$
Measurement Focus Adjustment 959,691$ - - - -
Beginning Working Capital, accrual basis of
accounting 4,285,537$ 5,390,420$ 5,390,420$ 4,980,669$ 4,980,669$
Ending Working Capital, accrual basis of
accounting 5,390,420$ 5,686,050$ 4,980,669$ 5,372,357$ 5,372,357$
City of College Station
Equipment Replacement Fund
Fund Summary
Fleet Rentals
54.0%
MDTRentals
1.1%Mobile Video
Camera
Systems
1.2%
Copier Rentals
1.2%
UPS Rentals
0.5%
Investment
Income
1.5%
Certificates of
Obligation
Income
18.1%
Transfers In
18.8%
Other Non
Operating
Revenues
3.6%
Equipment Replacement Fund -Sources
Fleet Purchase
& Replacement
97.3%
Copier
Replacement
1.3%
MDT
Replacement
0.1%
UPS
Replacement
0.5%
Contingency
0.8%
Equipment Replacement Fund -Uses
232
FY11 Approved Fleet Replacement Schedule
Department Ref #Year Description Replacement
Cost Hybrid Cost Total Replacement
with Hybrids
Cost Difference to
Replace with Hybrids
Economic & Community Dev. 64-05 1995 CHEV EXT CAB 1/2 TON PU 25,000$ 35,980$ 35,980$ 10,980$
General Government Total 25,000$ 35,980$ 35,980$ 10,980$
Police 40-06 2004 POLICE POOL CAR 25,000$ 48,405$ 48,405$ 23,405$
Police 41-80 2009 FORD CVPI 44,416 44,416 -
Police 42-14 2003 FORD 4DR SEDAN 25,000 35,980 35,980 10,980
Police 42-15 2003 FORD EXT CAB PU BLACK 25,000 35,980 35,980 10,980
Police 42-16 2003 FORD EXT CAB PU BLUE 25,000 35,980 35,980 10,980
Police 42-17 2003 FORD EXT CAB PU MAROON 25,000 35,980 35,980 10,980
Police 52-07 2004 FORD F150 25,000 34,529 34,529 9,529
Police 52-20 2004 FORD F150 25,000 34,529 34,529 9,529
Police Department Total 219,416$ 261,383$ 305,799$ 86,383$
Fire 51-41 1991 1991 PIERCE LANCE FIRE TR 556,000$ 556,000$ -$
Fire 51-69 2006 100' LADDER TRUCK 1,200,000 1,200,000 -
Fire 52-09 2000 CHEV 1/2 TON PU 25,000 35,980 35,980 10,980
Fire 52-10 2000 CHEV 1/2 TON PU 25,000 35,980 35,980 10,980
Fire Department Total 1,806,000$ 71,960$ 1,827,960$ 21,960$
Planning & Development 62-22 2000 CHEV LUMINA 25,000$ 34,529$ 34,529$ 9,529$
Planning & Development Total 25,000$ 34,529$ 34,529$ 9,529$
Public Works 31-06 2003 FORD F250 SD 32,000$ 32,000$ -$
Public Works 31-27 1984 KENWORTH TRUCK/TRACTOR 206,000 206,000 -
Public Works 31-64 1997 FORD DUMP TRUCK 116,000 116,000 -
Public Works 31-74 2002 POTHOLE PATCHER 201,000 201,000 -
Public Works 32-16 2002 FORD EXT CAB 3/4 TON PU 32,000 32,000 -
Public Works 34-10 2001 FORD EXT CAB 1/2 TON PU 25,000 35,980 35,980 10,980
Public Works Total 612,000$ 35,980$ 622,980$ 10,980$
Parks and Recreation 83-54 2002 5 GANG TORO MOWER 34,000$ 34,000$ -$
Parks and Recreation 83-60 2006 TORO GROUNDMASTER 4100D 47,000 47,000 -
Parks and Recreation 83-15 2002 CHEV 2DR 4X2 25,000 35,980 35,980 10,980
Parks and Recreation 83-35 2004 72"TRIPLEX REEL MOWER 26,000 26,000 -
Parks and Recreation 83-57 2006 TORO Z500 Z MASTER 17,000 17,000 -
Parks and Recreation 83-58 2006 TORO Z500 Z MASTER 17,000 17,000 -
Parks and Recreation 83-59 2006 TORO Z500 Z MASTER 17,000 17,000 -
Parks and Recreation 84-09 1996 CHIPPER 36,000 36,000 -
Parks and Recreation Total 219,000$ 35,980$ 229,980$ 10,980$
General Fund Total 2,906,416$ 475,812$ 3,057,228$ 150,812$
Electric 92-04 2000 FORD EXT CAB 1/2 TON PU 32,000$ 32,000$ -$
Electric 92-06 2001 CHEV 3/4 TON UTILITY 32,000 32,000 -
Electric 92-24 1994 CHEV.TRUCK W/KNUCKLE BOOM 191,000 191,000 -
Electric 92-34 2000 CHEV HD 1 TON 42,000 42,000 -
Electric Fund Total 297,000$ -$ 297,000$ -$
Water 94-53 2002 CHEV 1/2 TON PU 25,000$ 35,980$ 35,980$ 10,980$
Water 94-54 2002 CHEV 3/4 TON PU 27,000 27,000 -
Water 94-02 2000 FORD EXT CAB 1/2 TON PU 25,000 35,980 35,980 10,980
Water 94-07 1996 J DEERE BACKHOE 86,000 86,000 -
Water Fund Total 163,000$ 71,960$ 184,960$ 21,960$
Wastewater 95-53 2001 FORD EXT CAB 4X4 1/2 TON 27,000$ 27,000$ -$
Wastewater 95-77 1995 J DEERE BACKHOE/LOADER 86,000 86,000 -
Wastewater 95-81 2001 VAC COM SEWER CLEANER 276,000 276,000 -
Wastewater 95-84 2003 FORD UTILITY TRUCK 37,000 37,000 -
Wastewater Fund Total 426,000$ -$ 426,000$ -$
Fleet Maintenance 33-11 2005 FORD F150 SUPERCAB 4X2 29,000$ 29,000$ -$
Fleet Maintenance 33-16 2005 FORD F250 SD 4X4 REG CAB 32,000 32,000 -
Fleet Maintenance Fund Total 61,000$ -$ 61,000$ -$
Total Vehicle Replacement Costs (All Funds) 3,853,416$ 547,772$ 4,026,188$ 172,772$
233
FY11 Approved New Fleet Purchases
Department Description Replacement
Cost
Police Patrol Car 38,000$
Police Patrol Car 38,000
Fire Ambulance for FS #6 250,000
Fire Fire Engine for FS #6 645,290
Total New Fleet Purchases 971,290$
Total Vehicle Replacement Costs and New Fleet Purchases 4,997,478$
FY11 Approved Copier Replacement Schedule
Department Description Replacement
Cost
City Secretary IR5070/10948003 12,000$
Human Resources IR3035/10948002 8,500
Public Works Ricoh 240W 13,622
Planning & Development Ricoh 240W 14,130
Electric IR3045/10948004 6,100
Water Ricoh 240W 14,171
Total Copier Replacement Costs 68,523$
FY11 Approved Mobile Data Terminal (MDT) Replacement Schedule
Department Description Replacement
Cost
Fire Panasonic Toughbook 30 - 1 Unit 4,075$
Total MDT Replacement Costs 4,075$
234
Utility Customer Service Fund
The Utility Customer Service Fund is an Internal Service Fund used to account for expenses associated with reading electric
and water meters within the city limits of College Station, completing connect and disconnect work requests, and providing
Customer Service activities including billing and collections for Electric, Water, Wastewater, Sanitation, and Drainage
utilities. For financial statement reporting, Internal Service Funds are reported using the economic resources measurement
focus and the accrual basis of accounting.
The Utility Customer Service Fund (Internal Service Fund) is budgeted using the modified accrual basis of accounting and
the current financial resources measurement focus. The budget measures the net change in working capital (current assets
less current liabilities). The measurement focus adjustment to arrive at Actual 2009 Working Capital is necessary because
the (internal service) fund’s working capital results from using the economic resources measurement focus and the accrual
basis of accounting for financial reporting purposes.
Revenues in the Utility Customer Service Fund are received as service charges from the various enterprise funds and the
Drainage Fund. Revenues of $2,258,503 are approved for fiscal year 2011.
FY11 approved expenses are $2,258,503. To help address the current budget conditions the Utility Customer Service
division has permanately eliminated 1 vacant Utility Customer Services Representative position in FY11.
235
Fund Summary
11/23/10 1:36 PM
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 to FY11
REVENUES & SERVICE CHARGES
Service Charges 1,992,341$ 2,081,928$ 2,081,929$ 2,037,889 2,037,889$ (2.12%)
Other Operating Revenues 208,065 220,198 197,063 220,198 220,198 0.00%
Investment Income 50 7,687 396 416 416 (94.59%)
Non Operating 159 - - - - N/A
Total Revenues 2,200,615$ 2,309,813$ 2,279,388$ 2,258,503$ 2,258,503$ (2.22%)
Total Funds Available 2,322,305$ 2,343,558$ 2,313,133$ 2,435,403$ 2,435,403$ 3.92%
EXPENDITURES
Customer Service*1,752,556$ 1,675,296$ 1,590,006$ 1,622,798 1,622,798$ (3.13%)
Meter Service*566,400 516,208 546,227 618,194 618,194 19.76%
General & Administrative Transfer - - - - - N/A
Contingency - 39,223 - 17,511 17,511 (55.36%)
Other - - - - - N/A
Total Expenditures 2,318,956$ 2,230,727$ 2,136,233$ 2,258,503$ 2,258,503$ 1.25%
Measurement Focus Adjustment 30,396$
Increase/Decrease in Working Capital (118,341)$ 79,086$ 143,155$ -$ -$
BEGINNING WORKING CAPITAL 121,690$ 33,745$ 33,745$ 176,900$ 176,900$
ENDING WORKING CAPITAL 33,745$ 112,831$ 176,900$ 176,900$ 176,900$
* Customer Service and Meter services make up the Operations & Maintenance portion of the Utility Customer Service Budget.
Utility Customer Service Fund
City of College Station
Service
Charges
90.23%
Other
Operating
Revenues
9.75%Investment
Income
0.02%
Utility Customer Service Fund -
Sources
Customer
Service*
71.85%
Meter
Service*
27.37%Contingency
0.78%
Utility Customer Service Fund -Uses
236
City of College Station
Utility Customer Service Operations & Maintenance
Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Billing/Collections 1,752,556$ 1,675,296$ 1,590,006$ 1,622,799$ 1,622,799$ -3.13%
Meter Services 566,400 516,208 546,227 618,194 618,194$ 19.76%
Utility Customer Service Total 2,318,956$ 2,191,504$ 2,136,233$ 2,240,993$ 2,240,993$ 2.26%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits 1,335,035$ 1,354,198$ 1,315,399$ 1,377,422$ 1,377,422$ 1.71%
Supplies 68,681 57,720 56,913 60,535 60,535 4.88%
Maintenance 45,763 19,127 19,876 19,820 19,820 3.62%
Purchased Services 857,152 754,859 738,445 783,216 783,216 3.76%
Capital Outlay 12,325 5,600 5,600 - - -100.00%
Utility Customer Service Total 2,318,956$ 2,191,504$ 2,136,233$ 2,240,993$ 2,240,993$ 2.26%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Billing Collections 19.00 19.00 19.00 18.00 18.00 -5.26%
Meter Services 10.50 10.50 10.50 10.50 10.50 0.00%
Utility Customer Service Total 29.50 29.50 29.50 28.50 28.50 -3.39%
237
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.
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Percent satisfied with courtesy of personnel N/A N/A N;A N/A
on citizen survey.
-Percent satisfied with knowledge of personnel N/A N/A N/A N/A
on citizen survey.
Efficiency
-No. of customers per day per walk-up employee. 72 70 N/A N/A
-Annual number of processed bills per employee. 22,567 23,000 27,000 27,900
-Cost per bill. $4.78 $4.75 $4.15 $4.15
-Percent of bad debt expense annually. 0.31% 0.45% 0.85% 1.00%
Output
-No. of incoming calls. 96,876 98,000 92,000 93,000
-No. of bills annually. 451,332 440,000 525,000 530,250
-No. of payments. 461,557 455,000 535,000 540,000
-No. of walk-up customers. 53,985 55,000 53,500 54,000
-No. of service orders. 95,972 105,000 96,000 96,900
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 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-Same day service percentage. 99.99% 99.99% 99.99% 99.99%
-Read accuracy percentage. 99.93% 99.85% 99.90% 99.90%
Efficiency
-No. of completed service orders per person. 43,756 30,000 44,000 44,500
-No. of completed routine checks of electric
meters per person annually. 1,669 2,000 1,800 1,800
-No. of meters read daily, per person. 463 413 472 478
-Cost per meter read $0.35 $0.40 $0.33 $0.33
Output
-No. of service orders completed. 87,512 90,000 88,000 88,000
-No. of meters/readings checked out. 3,338 4,200 3,400 3,400
-No. of theft/tampering incidents discovered. 44 50 55 55
-No. of meters read annually. 694,270 697,000 709,000 717,000
Input
-No. of full-time technicians/commercial meter reader. 3 3 N/A 3
-No. of full-time meter readers 6.5 6.5 N/A 6.5
238
Fleet Maintenance Fund
Included in the Internal Service Funds is the Fleet Maintenance Fund. In an effort to better control costs, the fund
receives revenues based on the expected costs associated with the aforementioned services, and uses them to pay for
maintaining the city’s fleet. 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 2009 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 fleet
maintenance costs. Each department with assigned vehicles will be charged an annual maintenance fee to cover
inspections and maintenance problems. The revenues are transferred from departmental budgets on a monthly basis
to ensure that sufficient funds will be available to fund all expenses related to the specific funct ions.
In FY11, Fleet Maintenance approved revenues in the Fleet Maintenance Fund are $1,574,210. Total revenues are
forecasted to total $1,576,232, which is slightly higher than the FY10 year -end estimate. The approved
appropriations for expenditures in FY11 are $1,686,412.
One Service Level Adjustment (SLA) in the amount of $50,000 has been approved for FY11. These funds will be
used for 50% of the costs associated with building an additional wash rack for equipment operators to wash th eir
vehicles and equipment at the end of each work day. The remaining $50,000 for this project will come from the
General Fund.
239
City of College Station
Fleet Maintenance Fund
Fund Summary
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 To FY11
REVENUES
Fleet Charges 1,799,400$ 1,574,210$ 1,574,210$ 1,574,210$ 1,574,210$ 0.00%
Interest Earnings 6,357 1,145 2,000 2,022 2,022 76.58%
Other 1,063 - - - - N/A
Total Revenues 1,806,820$ 1,575,355$ 1,576,210$ 1,576,232$ 1,576,232$ 0.06%
EXPENDITURES
Parts 107,369$ 103,557$ 106,286$ 145,859 145,859$ 40.85%
Fleet Maintenance 1,461,751 1,433,717 1,454,086$ 1,469,687 1,519,687 6.00%
Contingency - - - 20,866 20,866 N/A
General & Administrative Transfers 969 - - - - N/A
Other (11,763) 5,053 - - - -100.00%
Total Expenditures 1,558,326$ 1,542,327$ 1,560,372$ 1,636,412$ 1,686,412$ 9.34%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ 248,494 $ 33,028 $ 15,838 $ (60,180) $ (110,180)
Measurement Focus Adjustment 54,592$
Beginning Working Capital, Accrual Basis
of Accounting $ 85,446 $ 388,532 $ 388,532 $ 404,370 $ 404,370
Ending Working Capital, Accrual Basis of
Accounting $ 388,532 $ 421,560 $ 404,370 $ 344,190 $ 294,190
Fleet Maintenance Fund ‐Sources Fleet Maintenance Fund ‐Uses
Fleet Charges
99.87%
Interest
Earnings
0.13%
Fleet Maintenance Fund ‐Sources
Parts
8.65%
Fleet
Maintenance
90.11%
Contingency
1.24%
Fleet Maintenance Fund ‐Uses
240
City of College Station
Fleet Maintenance Operations & Maintenance
Summary
EXPENDITURE BY DIVISION
Revised Estimated Base Approved Approved % Change in
Actual Budget Year-End Budget Base Budget Budget Budget from
DIVISION FY09 FY10 FY10 FY11 FY11 FY11 FY10 to FY11
Parts 107,369$ 103,557$ 106,286$ 142,969$ 164,281$ 164,281$ 58.64%
Administration 1,461,751 1,433,717 1,454,086 1,451,267 1,451,267 1,501,267 4.71%
DEPARTMENT TOTAL 1,569,120$ 1,537,274$ 1,560,372$ 1,594,236$ 1,615,548$ 1,665,548$ 8.34%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Base Approved Approved % Change in
Actual Budget Year-End Budget Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY11 FY10 to FY11
Salaries & Benefits 784,175$ 772,588$ 793,346$ 786,536$ 807,848 807,848$ 4.56%
Supplies 678,290 685,343 688,816 688,990 688,990 688,990 0.53%
Maintenance 32,496 12,668 12,919 12,382 12,382 12,382 -2.26%
Purchased Services 74,159 66,675 65,291 106,328 106,328 106,328 59.47%
General Capital - - - - - 50,000 N/A
DEPARTMENT TOTAL 1,569,120$ 1,537,274$ 1,560,372$ 1,594,236$ 1,615,548$ 1,665,548$ 8.34%
PERSONNEL SUMMARY BY DIVISION
Revised Base Approved Approved % Change in
Actual Actual Budget Budget Base Budget Budget Budget from
DIVISION FY07 FY09 FY10 FY11 FY11 FY11 FY10 to FY11
Parts 2.00 2.00 2.00 2.00 2.00 2.00 0.00%
Administration 13.00 13.00 13.00 13.00 13.00 13.00 0.00%
DEPARTMENT TOTAL 15.00 15.00 15.00 15.00 15.00 15.00 0.00%
Service Level Adjustments One-Time Recurring Total
Fleet Wash Rack Addition (50% split with General Fund) 50,000$ -$ 50,000$
Fleet SLA TOTAL 50,000$ -$ 50,000$
241
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.
Program Name: Fleet Services
Service Level:Provide prompt, reliable maintenance service at cost effective rates.
Performance Measures FY 09 FY 10 FY 10 FY 11
Actual Approved Estimate Approved
Effectiveness
-% of satisfaction with service provided 93% 92% 91% 92%
-% of rework on work orders 3% 3% 3% 3%
Efficiency
-% of road side assistance within 1 hour. 97% 95% 96% 95%
-% of PMs completed on time 92% 90% 91% 92%
-% of PM turn around within 24 hours 95% 95% 94% 95%
Output
-No. of vehicles per mechanic. 59 64 63 64
-No. of PMs per day- heavy duty 2222
-No. of PMs per day- light duty 4 4 5 4
242
Brazos Valley Solid Waste Management Agency Fund
The City of College Station and City of Bryan have set up a new corporation to take over the operations of the
landfill. The Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) was created earlier this year.
As part of this organization the City of College Station will continue to have landfill employees who will, through
an agreement with BVSWMA, Inc., provide landfill services. The BVSWMA portion of the budget accounted for in
the City of College Station budget is the salary and benefits portion for the College Station landfill employees.
FY11 approved salary and benefit expenditures total $1,457,339.
243
City of College Station
Brazos Valley Solid Waste Management Agency (BVSWMA) Fund
Fund Summary
FY10 FY10 FY11 FY11 % Change in
FY09 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY10 To FY11
REVENUES
BVSWMA, Inc. Charges -$ -$ -$ 1,457,339$ 1,457,339$ N/A
Landfill Charges 6,560,989 6,598,000 - - - -100.00%
Other Sales - Methane Gas 540 - - - - N/A
Investment Earnings 222,127 120,000 - - - -100.00%
Intergovernmental - - - -
Other 49,253 130,000 - - - -100.00%
Total Revenues 6,832,909$ 6,848,000$ -$ 1,457,339$ 1,457,339$ -78.72%
EXPENDITURES AND TRANSFERS
Landfill Operations 3,516,122$ 4,271,960$ -$ 1,369,321 1,369,321$ -67.95%
Administration 285,103 266,852 - 88,018 88,018 -67.02%
Pay Plan - - - - - N/A
Total Operating Expenditures & Transfers 3,801,225$ 4,538,812$ -$ 1,457,339$ 1,457,339$
NONOPERATING EXPENDITURES
General Capital 9,907,730 2,495,132
Compost Facility Fee - 80,000 - - - -100.00%
Host Fees 165,697 180,000 - - - -100.00%
Contingency - 156,509 - - - -100.00%
Other 18,793 - - - - N/A
General & Administrative Transfers 361,067 260,370 - - - -100.00%
Total Non-Operating Expenditures 10,453,287$ 3,172,011$ -$ -$ -$ -100.00%
Total Operating & Non Operating Expenditures 14,254,512 7,710,823 - 1,457,339 1,457,339
Increase (Decrease) in Working Capital, Modified
Accrual Basis of Accounting $ (7,421,603) $ (862,823) $ - $ - $ -
Measurement Focus Adjustment 4,941,853$
Beginning Working Capital, Accrual Basis of
Accounting $ 7,630,614 $ 5,150,864 $ 5,150,864 $ - $ -
Ending Working Capital, Accrual Basis of Accounting $ 5,150,864 $ 4,288,041 $ 5,150,864 $ - $ -
BVSWMA, Inc.
Charges
100%
BVSWMA Fund ‐Sources
Landfill
Operations
94%
Administration
6%
BVSWMA Fund ‐Uses
244
City of College Station
Brazos Valley Solid Waste Management Agency
Operations & Maintenane Summary
EXPENDITURE BY ACTIVITY
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Landfill Operations -$ -$ -$ 1,369,321$ 1,369,321$ N/A
Administration - - - 88,018 88,018 N/A
DIVISION TOTAL -$ -$ -$ 1,457,339$ 1,457,339$ N/A
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY09 FY10 FY10 FY11 FY11 FY10 to FY11
Salaries & Benefits -$ -$ -$ 1,457,339$ 1,457,339$ N/A
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services - - - - - N/A
General Capital - - - - - N/A
DIVISION TOTAL -$ -$ -$ 1,457,339$ 1,457,339$ N/A
PERSONNEL SUMMARY BY ACTIVITY
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
ACTIVITY FY08 FY09 FY10 FY11 FY11 FY10 to FY11
Landfill Operations 24.50 24.50 24.50 24.50 24.50 0.00%
Administration 3.00 2.75 2.75 2.00 2.00 -27.27%
DIVISION TOTAL 27.50 27.25 27.25 26.50 26.50 -2.75%
245
246
ORDINANCE NO. 2010-3290
AN ORDINANCE ADOPTING A BUDGET FOR THE 2010-11 FISCAL YEAR AND
AUTHORIZING EXPENDITURES AS THEREIN PROVIDED.
WHEREAS, a proposed budget for the fiscal year October 1,201 0, to September 30,201 1, was
prepared and presented to the City Council and a public hearing held thereon as prescribed by
law and the Charter of the City of College Station, Texas, notice of said hearing having first been
duly given; and
WHEREAS, the City Council has reviewed and amended the proposed budget and changes as
approved by the City Council have been identified and their effect included in the budget; now
therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
PART 1: That the proposed budget as amended by the City Council of the City of College
Station, which is made a part hereof to the same extent as if set forth at length herein, is hereby
adopted and approved, a copy of which is on file in the Office of the City Secretary in College
Station, Texas.
PART 2: That authorization is hereby granted for the expenditure of the same under the
respective items contained in said budget with the approved fiscal procedures of the City.
PART 3: That the City Manager and his authorized and designated employees, at his
discretion, be, and are hereby authorized to sign or release utility easements; to negotiate and
sign documents related to the settlement of disputed assessments for paving, weed mowing,
demolition, and other disputes based on legal questions of whether the assessments are
enforceable or other extenuating circumstances; to sign contracts and documents authorizing the
payment of funds and to expend public funds for expenditures that are $50,000 or less; to sign
change orders authorizing the expenditure of funds pursuant to SECTION 252.048 of the TEXAS
LOCAL GOVERNMENT CODE or as provided in the original contract document. The intent of this
section is to provide the ability to conduct daily affairs of the City which involve numerous
decisions of a routine nature.
PART 4: That the City Manager and his authorized and designated employees, at his
discretion, be, and are hereby, authorized to provide for transfers of any unexpended or
unencumbered appropriation balance within each of the various departments in the General Fund
and within any other fund of the City and to authorize transfers of Contingent Appropriations
within a fund up to an amount equal to expenditures that are $1 5,000 or less.
PART 5: That the City Council hereby approves the funding for the outside agencies and
organizations in this budget and authorizes the City Manager and his authorized and designated
employees, at his discretion, to sign contracts and documents authorizing the payment of funds,
A-1 Budget Ordinances
Ordinance NO. 0' 92q 0
and to expend public funds for expenditures that are $50,000 or less that have been expressly
approved and appropriated in this budget, as set out in Appendix J of the
2010-1 1 Fiscal Year Budget.
PART 6: That the City Council hereby approves the funding and the purchases that are
made pursuant to interlocal agreements as provided by CHAPTER 271, SUBCHAPTERS (D) AND (F)
of the TEXAS LOCAL GOVERNMENT CODE, in this budget and authorizes the City Manager and his
authorized and designated employees, at his discretion, to sign contracts and documents
authorizing the payment of funds, and to expend public funds that have been expressly
designated, approved, and appropriated in this budget, as set out in the 2010-1 1 Fiscal Year
Equipment Replacement Fund, and Attachment "A" to this Ordinance.
PART 7: That this ordinance shall become effective immediately after passage and
approval.
PASSED AND APPROVED THIS 13th DAY OF SEPTEMBER, 2010.
APPROVED:
ATTEST:
& mu-
City ~ecretarg
APPROVED:
A-2 Budget Ordinances
Ordinance No. 201 0-340
Potential FYI0 Technology Purchases through GSA Schedule 70,
HGAC, TXMAS, Texas Department of Information Resources, TCPN or Buy Board Purchases
Estimated Projected
ITEM Quantity Unit Cost Total
Scheduled ReplacementlRepairlAdditions
Replacement PCs 70 1,000 70,000
Replacement Monitors 50 190 9,500
Replacement Printers 8 2,200 17,600
Replacement Laptops 10 1,200 12,000
Replacement Copiers 65,000
Printer replacement Parts 20,000
PC Replacement Parts (Video Cards, Hard Drive & Memory) 25,000
Replace 3servers 3 7,500 22,500
Server replacement parts 20,000
Server OS replacement 10,000
Replacement UPS batterylunits 35,000
Estimated Additional Desktop Software 60,000
Includes but not limited to New & Upgrade
versions of Adobe Acrobat, PageMaker,
Photoshop Illustrator, Premier, Audition,
Microsoft Publisher, Windows XP,
Frontpage, Project, Visio, Vstudio.net,
AutoCAD, ESRl ArcGIS, Crystal, Corel
Draw, Cognos, Novell
Computer Network Maint and Equipment Replacement 55,500
Motorola Radio RepairlReplacement 35,000
Telephone RepairlReplacement 25,000
Fiber ring expansion 30,000
BVWACS radio equipment purchases 300,000
SCADA Replacement Wastewater 87,000
SCADA Man Machine Upgrade Wastewater 165,000
Communications Infrastructure Improvements Wastewater 30,000
Fiber to Lift Stations and Well 7 63,600
Subtotal - Scheduled Replacement 1 ,I 57,700
Service Level Adjustments
SLA - new position equipment
includes desktop pc, extended warranty,
network card, added memory, monitor,
laptop, printer, standard software, additional
phones and radios
Subtotal - Service Level Adjustments
A-3 Budget Ordinances
Ordinance No. 0' 3290
Potential FYI0 Technology Purchases through GSA Schedule 70,
HGAC, TXMAS, Texas Department of Information Resources, TCPN or Buy Board Purchases
Estimated Projected
ITEM Quantity Unit Cost Total
Unscheduled ReplacementsIAdditions
Estimated Additional PC setups
not identified specifically in budget
includesbut not limited to: Monior, network card,
extended warranty, added memory
Estimated Standard Desktop Software
not identified specifically in budget
Includes but not limited to: Microsoft
Office 201 0, Vipre, Microsoft Windows
client access license, Novell
Estimated Additional Desktop Software
Includes but not limited to New & Upgrade versions of
Adobe Acrobat, PageMaker, Photoshop
Illustrator, Premier, Audition
Microsoft Publisher, Windows 7
Frontpage, Project, Visio, Vstudio.net
AutoCAD, ESRl ArcGIS, Crystal
Corel Draw, Cognos, Novell
Estimated Additional PrintersIPlotters
Estimated Memory upgrades
includes: desktop pcs, printers
laptops
Estimated PC misc parts
includes: CD Burners, harddrives
modems, network cards, DVD Burner
mice, network cables
Estimated Monitor upgrades
includes: Flat Panel and larger
than 19 monitor
Estimated Additional Scanners
Estimated Additional Laptopsrroughbooks
Estimated Network Upgrades 40,000
Sub-Total Unscheduled ReplacementlAdditions 268,040
Phone System Maintenance
Cisco 38,000
Subtotal - Phone System Maintenance 38,000
A-4 Budget Ordinances
Ordinance No. 2010-5;?90
Potential FYI0 Technology Purchases through GSA Schedule 70,
HGAC, TXMAS, Texas Department of Information Resources, TCPN or Buy Board Purchases
Estimated Projected
ITEM Quantity Unit Cost Total
Network Software on Master License Agreement (MLA)
Novell Open Workgroup Suite (IZenll Groupwisell ODs) -721
Novell Groupwise - 160 additional nodes
CommVault
Novell Sentinel
ZenWorks Asset Management -904 nodes
ZenWorks Patch ~anagement - 904 nodes 7,528
Subtotal - Network Software on MLA 98,325
PC Hardware and Software Maintenance
Ghost
HP Printer Maintenance
AutoCAD
Barracuda SpamISpyware 1,775
Subtotal - PC Software Maintenance 18,356
IBM Hardware and Software Maintenance
Hardware Maintenance (2 i5s)
i5 Software Subscription and Support
Subtotal - IBM Hardware and Software Maintenance 22,827
GIS Software Maintenance
Arclnfo Concurrent Use License Annual Maintenance (Primary 1)
Arclnfo Concurrent Use License Annual Maintenance (Secondary 9)
Primary Maintenance for ArcView Concurrent Use License (2)
Secondary Maintenance for ArcView Concurrent Use License (1 3)
Primary Maintenance for ArcView Single Use License (3)
Secondary Maintenance for ArcView Single Use License (26)
Primary Maintenance for ArcGlS Spatial Analyst Concurrent Use License (1)
Secondary Maintenance for ArcGlS Spatial Analyst Concurrent Use License (2)
Primary Maintenance for ArcGlS 3D Analyst Concurrent Use License (1)
Secondary Maintenance for ArcGlS 3D Analyst Concurrent Use License (1)
Primary Maintenance for ArcGlS Tracking Analyst Concurrent Use License (1)
ArclMS 1Serverl2 CPU ArcSDE developer Support Group ISVR 2CPUs 5 Read Write
Primary Maintenance for ArcCOGO Concurrent Use License (1)
Secondary Maintenance for ArcCOGO Concurrent Use License (1)
Primary Maintenance for MAPLEX Concurrent Use License (1)
Secondary Maintenance for MAPLEX Concurrent Use License (1)
Mapobjects Win Ed Developers Kit Maint. (1)
Primary ArcGlS Publisher Concurrent (1) 550
Subtotal - GIS Software Maintenance 40,350
Grand Total 1,643,598
A-5 Budget Ordinances
AN ORDINANCE LEVYING 'THE AD VALOREM TAXES FOR THE USE AND SUPPORT OF THE
MUNICIPAL GOVERNMENT OF THE ClTY OF COLLEGE STATION, TEXAS, AND PROVIDING FOR
THE GENERAL DEBT SERVICE FUND FOR THE YEAR 2010-11 AND APPORTIONING EACH LEVY
FOR THE SPECIFIC PURPOSES.
BE IT ORDAINED BY THE ClTY COUNCIL OF THE ClTY OF COLLEGE STATION, TEXAS:
SECTION 1. That there is hereby levied and there shall be collected for the use and support of the
municipal government of the City of College Station, Texas, and to provide General Debt Service for the
2010-1 1 fiscal year upon all property, real, personal and mixed within the corporate limits of said city
subject to taxation, a tax of forty four and seventy five hundredths and forty three thousandths cents
($0.447543) on each one hundred dollar ($100.00) valuation of property, and said tax being so levied and
apportioned to the specific purpose herein set forth:
1. For the maintenance and support of the general government
(General Fund), twenty two and seventy three hundredths and forty nine
thousandths cents ($0.227349) on each one hundred dollar ($100.00)
valuation of property; and
2. For the general obligation debt service (Debt Service Fund), twenty two
and one hundredths and ninety four thousandths cents ($0.220194) on
each one hundred dollars ($100.00) valuation of property to be used for
principal and interest payments on bonds and other obligations of the
fund.
SECTION II. All moneys collected under this ordinance for the specific items therein named, shall be and
the same are hereby appropriated and set apart for the specific purpose indicated in each item and the
Assessor and Collector of Taxes and the Chief Financial Officer shall keep these accounts so as to
readily and distinctly show the amount collected, the amounts expended and the amount on hand at any
time, belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector to deliver a
statement at the time of depositing any money, showing from what source such taxes were received and
to what account (General Fund or General Debt Service Fund) the funds were deposited.
Section Ill. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
SECTION IV. That this ordinance shall take effect and be in force from and after its passqge.
PASSED AND APPROVED THIS 13th DAY OF September, 2010.
APPROVED:
Mayor
ATTEST:
A>
City Secretary 6
APPROVED:
A-6 Budget Ordinances
FY2011 SERVICE LEVEL ADJUSTMENT (SLA) RECOMMENDED LISTING
One-Time Recurring Savings/ Increase Increase
Department Description Cost Cost Total Revenue Net Total FTE Vehicle
GENERAL FUND
Police Strategic Plan - 202,889 202,889 - 202,889 4.00 -
Police Increase in Cost of Hybrid Vehicles 86,383 - 86,383 - 86,383 - -
TOTAL POLICE 86,383 202,889 289,272 - 289,272 4.00 -
SLA FoFire Fire Station #6 O&M - 619,898 619,898 - 619,898 9.00
Fire Increase in Cost of Hybrid Vehicles 21,960 - 21,960 - 21,960 -
TOTAL FIRE 21,960 619,898 641,858 - 641,858 9.00 -
Public Works Street Rehabilitation Project 200,000 - 200,000 - 200,000 - -
Public Works APWA Accreditation On-Site Visit 10,000 - 10,000 - 10,000 - -
Public Works Fleet Wash Rack Addition (50% split with Fleet Fund) 50,000 - 50,000 - 50,000 - -
Public Works Intersection Warrant Studies & Improvements 26,400 - 26,400 - 26,400 - -
Public Works Increase in Cost of Hybrid Vehicles 10,980 - 10,980 - 10,980 - -
TOTAL PUBLIC WORKS 297,380 - 297,380 - 297,380 - -
SLA FoPARD Lights Replacement for Christmas in the Park 14,000 - 14,000 - 14,000 -
PARD Irrigation Controller Replacement 100,000 - 100,000 - 100,000 -
PARD Increase in Cost of Hybrid Vehicles 10,980 - 10,980 - 10,980 -
TOTAL PARKS & RECREATION 124,980 - 124,980 - 124,980 - -
Planning & Dev Near East Side Neighborhood Plan 9,650 - 9,650 - 9,650 - -
Planning & Dev Increase in Cost of Hybrid Vehicles 9,529 - 9,529 - 9,529 - -
TOTAL PLANNING & DEVELOPMENT SERVICES 19,179 - 19,179 - 19,179 - -
City Secretary November 2010 Special Election 35,000 - 35,000 - 35,000 - -
Econ Dev Increase in Cost of Hybrid Vehicles 10,980 - 10,980 - 10,980 - -
Human Resources City Hall Security Upgrades 60,000 - 60,000 - 60,000 - -
Human Resources Supervisor & Manager Training 25,000 - 25,000 - 25,000 - -
TOTAL GENERAL GOVERNMENT 130,980 - 130,980 - 130,980 - -
SLA FoNon-Departmental Aerial Mapping (add'l $65,000 in Drainage Fund) 150,000 - 150,000 - 150,000 - -
TOTAL NONDEPARTMENTAL 150,000 - 150,000 - 150,000 - -
TOTAL GENERAL FUND 830,862 822,787 1,653,649 - 1,653,649 13.00 -
TRAFFIC SAFETY FUND
Public Works B/CS Mobility Initiative 50,000 - 50,000 - 50,000 - -
Public Works Harvey Road Corridor Progression Study 10,000 - 10,000 - 10,000 - -
TOTAL TRAFFIC SAFETY FUND 60,000 - 60,000 - 60,000 - -
NORTHGATE PARKING FUND
Econ Dev Garage Security Cameras 80,000 - 80,000 - 80,000 - -
Econ Dev Street Meter Upgrade 83,000 - 83,000 - 83,000 - -
TOTAL NORTHGATE PARKING FUND 163,000 - 163,000 - 163,000 - -
ELECTRIC FUND
TOTAL ELECTRIC FUND - 84,500 84,500 - 84,500 - -
WATER FUND
Water Impact Fee Study 24,836 - 24,836 - 24,836 - -
Water Rebate Program - 4,000 4,000 - 4,000 - -
Water Public Education / Conservation Programs - 13,000 13,000 - 13,000 - -
TOTAL WATER FUND 24,836 17,000 41,836 - 41,836 - -
WASTEWATER FUND
Wastewater Impact Fee Study 24,835 - 24,835 - 24,835 - -
Wastewater Public Education / Conservation Programs - 15,000 15,000 - 15,000 - -
Wastewater Grease Sampling - 2,700 2,700 - 2,700 - -
Wastewater Portable Generator for Lift Station 37,000 8,000 45,000 - 45,000 - -
TOTAL WASTEWATER FUND 61,835 25,700 87,535 - 87,535 - -
DRAINAGE UTILITY FUND
SLA FoIT Aerial Mapping (add'l $150,000 in General Fund) 65,000 - 65,000 65,000 - -
TOTAL DRAINGE UTILITY FUND 65,000 - 65,000 - 65,000 - -
EQUIPMENT REPLACEMENT FUND
SLA FoFire Ambulance for Fire Station #6 250,000 - 250,000 - 250,000 - 1
SLA FoFire Fire Engine for Fire Station #6 645,290 - 645,290 - 645,290 - 1
TOTAL EQUIPMENT REPLACEMENT FUND 895,290 - 895,290 - 895,290 - 2
FLEET MAINTENANCE FUND
Public Works Fleet Wash Rack Addition (50% split with General Fund) 50,000 - 50,000 50,000 - -
TOTAL FLEET MAINTENANCE FUND 50,000 - 50,000 - 50,000 - -
TOTAL ALL FUNDS 2,150,823 949,987 3,100,810 - 3,100,810 13.00 2
B-1 Service Legel Adjustments
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Police Department
Administration Division
Police Chief 1.00 1.00 1.00 129,555$ 135,872$ -$ 123,337$
Assistant Chief 2.00 3.00 3.00 188,090 285,033 - 285,033
Lieutenant 1.00 1.00 1.00 70,685 71,540 - 71,540
Sergeant 1.00 0.00 0.00 66,075 - - -
Tech. Svcs. Coordinator 1.00 1.00 1.00 65,116 65,116 - 65,116
Accreditation Manager 1.00 1.00 1.00 55,689 55,689 - 62,000
Staff Assistant 1.00 1.00 1.00 38,481 38,481 - 38,481
Secretary 3.00 2.00 2.00 57,003 47,200 - 53,959
Total 11.00 10.00 0.00 10.00 670,694$ 698,931$ -$ 699,466$
Uniform Patrol Division
Lieutenant 4.00 4.00 4.00 211,323$ 276,335$ -$ 276,335$
Sergeant 10.00 12.00 12.00 601,603 729,291 - 785,291
Master Officer 19.00 18.00 0.00 1,030,009 952,501 - -
Senior Officer 11.00 13.00 0.00 513,086 593,469 - -
Police Officer 38.00 38.00 72.00 1,387,432 1,553,359 - 3,240,329
Animal Control Supervisor 1.00 1.00 1.00 39,462 39,900 - 39,900
Animal Control Officer 3.00 3.00 3.00 80,467 78,736 - 78,736
Parking Enforcement Officer 2.00 2.00 2.00 30,853 30,853 - 30,853
School Crossing Guard (temp/seasonal) 2.50 2.50 2.50 41,991 42,106 - 42,222
Total 90.50 93.50 0.00 96.50 3,936,226$ 4,296,550$ -$ 4,493,666$
Criminal Investigation Division
Lieutenant 1.00 1.00 1.00 68,787$ 84,012$ -$ 84,012$
Sergeant 3.00 2.00 2.00 185,244 128,334 - 85,556
Master Officer 12.00 11.00 0.00 633,786 597,683 - -
Senior Officer 3.00 2.00 0.00 135,903 90,394 - -
Police Officer 0.00 0.00 13.00 - - - 688,077
Criminal Intelligence Analyst 0.00 1.00 1.00 - 52,706 - 52,706
Victim Advocate 1.00 1.00 1.00 50,433 52,433 - 52,433
Civilian Forensic Tech 0.00 0.00 1.00 1.00 - - 76,057 76,057
Secretary 1.00 1.00 1.00 - 22,693 - 22,693
Total 21.00 19.00 1.00 20.00 1,074,152$ 1,028,255$ 76,057$ 1,061,534$
Recruiting and Training Division
Lieutenant 1.00 1.00 1.00 70,998$ 72,812$ -$ 72,812$
Sergeant 1.00 1.00 1.00 66,826 67,765 - 67,765
Master Officer 2.00 2.00 0.00 106,455 111,127 - -
Police Officer 0.00 0.00 2.00 - - 111,127
Total 4.00 4.00 0.00 4.00 244,279$ 251,704$ -$ 251,704$
Quartermaster Division
Quartermaster 1.00 1.00 1.00 25,967$ 27,010$ -$ 27,010$
Total 1.00 1.00 0.00 1.00 25,967$ 27,010$ -$ 27,010$
Communication/Jail Division
Communication Manager 1.00 1.00 1.00 67,330$ 72,023$ -$ 72,023$
Communication Supervisor 3.00 3.00 3.00 167,691 167,691 - 167,691
Sr. Communications Operator 4.00 4.00 4.00 143,914 148,983 - 148,983
Communications Operator 16.00 16.00 16.00 466,199 473,979 - 473,979
Detention Officer 7.00 7.00 2.00 9.00 205,902 199,749 81,368 281,117
Holding Facility Supervisor 1.00 1.00 1.00 39,000 39,900 - 39,900
Dispatch Assistant 0.00 1.00 1.00 - 30,577 - 30,577
Total 32.00 33.00 2.00 35.00 1,090,036$ 1,132,902$ 81,368$ 1,214,270$
Special Services Division
Lieutenant 1.00 1.00 1.00 80,780$ 67,223$ -$ 67,223$
Master Officer 4.00 3.00 0.00 224,757 166,732 - -
Senior Officer 1.00 3.00 0.00 49,640 140,035 - -
Sergeant 1.00 1.00 1.00 62,551 65,053 - 65,053
Police Officer 1.00 0.00 6.00 43,341 - - 306,676
Police Assistant 1.00 1.00 1.00 27,511 27,511 - 27,511
Total 9.00 9.00 0.00 9.00 488,579$ 466,554$ -$ 466,463$
Information Services Division
Information Services Manager 1.00 1.00 1.00 60,085$ 62,489$ -$ 62,489$
Evidence Technician 1.00 1.00 1.00 2.00 30,577 33,392 45,464 78,856
Records Technician 4.00 3.00 3.00 101,637 71,352 - 71,352
Sr. Records Technician 0.00 1.00 1.00 - 33,392 33,392
Criminal Intelligence Analyst 1.00 0.00 0.00 52,706 - - -
Police Assistant 2.00 2.00 2.00 30,597 59,339 - 59,339
Total 9.00 8.00 1.00 9.00 275,602$ 259,964$ 45,464$ 305,428$
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-1 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Police
Full Time Total 175.00 175.00 4.00 182.00 7,763,544$ 8,119,764$ 202,889$ 8,477,319$
Temp/Seasonal Total 2.50 2.50 0.00 2.50 41,991$ 42,106$ -$ 42,222$
Police Department Totals 177.50 177.50 4.00 184.50 7,805,535$ 8,161,870$ 202,889$ 8,519,541$
Fire Department
Fire Administration
Fire Chief 1.00 1.00 1.00 129,302$ 134,870$ -$ 134,870$
Planning and Research Coordinator 1.00 1.00 1.00 65,081 67,684 - 67,684
Staff Assistant 2.00 2.00 2.00 71,603 73,250 - 73,250
Secretary 1.00 1.00 1.00 24,778 25,529 - 25,529
Total 5.00 5.00 0.00 5.00 290,763$ 301,333$ -$ 301,333$
Emergency Management
Emergency Management Coordinator 1.00 1.00 1.00 55,356$ 58,124$ -$ 58,124$
Asst. Emergency Management Coordinator 1.00 1.00 0.00 31,911 32,871 - -
Staff Assistant 1.00 1.00 1.00 30,827 31,745 - 31,745
Total 3.00 3.00 0.00 2.00 118,095$ 122,740$ -$ 89,869$
Fire Suppression Division
Asst. Fire Chief 1.00 1.00 1.00 95,353$ 100,120$ -$ 100,120$
Battalion Chief 3.00 3.00 3.00 229,952 238,780 - 238,780
Captain 3.00 4.00 4.00 204,229 273,378 - 273,378
Lieutenant 11.00 11.00 11.00 611,311 669,585 - 669,585
Apparatus Operator 18.00 18.00 18.00 940,636 982,171 - 982,171
Firefighter I 24.00 29.00 29.00 1,151,268 1,358,764 - 1,358,764
Firefighter II 9.00 8.00 8.00 365,701 320,032 - 320,032
Firefighter III 8.00 4.00 4.00 291,650 152,774 - 152,774
Total 77.00 78.00 0.00 78.00 3,890,099$ 4,095,604$ -$ 4,095,604$
Fire Prevention Division
Fire Marshal 1.00 1.00 1.00 98,638$ 103,570$ -$ 103,570$
Deputy Fire Marshal 4.00 4.00 4.00 234,497 245,091 - 245,091
Public Education Officer 1.00 1.00 1.00 56,521 58,500 - 58,500
Total 6.00 6.00 0.00 6.00 389,656$ 407,161$ -$ 407,161$
EMS Division
Lieutenant - Fire 4.00 3.00 3.00 236,344$ 177,586$ -$ 177,586$
Apparatus Operator 6.00 6.00 6.00 312,237 323,770 - 323,770
Fire/EMS Training Coordinator 1.00 1.00 1.00 67,781 70,831 - 70,831
Firefighter I 11.00 14.00 14.00 519,702 650,138 - 650,138
Firefighter II 4.00 5.00 9.00 14.00 159,490 200,020 488,492 688,512
Firefighter III 5.00 1.00 1.00 178,295 38,194 - 38,194
Total 31.00 30.00 9.00 39.00 1,473,848$ 1,460,539$ 488,492$ 1,949,031$
Fire
Full Time Total 250.00 122.00 9.00 130.00 6,162,461$ 6,387,377$ 488,492$ 6,842,998$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
Fire Department Totals 122.00 122.00 9.00 130.00 6,162,461$ 6,387,377$ 488,492$ 6,842,998$
Public Works Department
Public Works Admin. Division
Director of Public Works/Special Projects 1.00 1.00 1.00 125,331$ 129,856$ -$ 129,856$
Asst. Public Works Director 1.00 1.00 1.00 92,494 92,494 - 92,494
Assistant City Engineer 1.00 0.00 0.00 69,886 - - -
Customer Service Representative 2.00 2.00 2.00 54,896 53,269 - 53,269
Total 5.00 4.00 0.00 4.00 342,606$ 275,619$ -$ 275,619$
Traffic Engineering
Assistant City Engineer 0.00 1.00 1.00 -$ 71,982$ -$ 71,982$
Public Works Intern 0.00 0.50 0.50 - 8,089 - 8,112
Engineering Intern (temp/seasonal) 0.00 0.50 0.50 - 8,089 - 8,112
Total 0.00 2.00 0.00 2.00 -$ 88,160$ -$ 88,205$
Facilities Maintenance Division
Facility Maint. Superintendent 1.00 1.00 1.00 71,080$ 73,209$ -$ 73,209$
Sr. Facility Maint. Technician 1.00 1.00 1.00 50,391 50,399 - 50,399
Facility Maint. Technician 5.00 5.00 5.00 197,246 198,289 - 198,289
Total 7.00 7.00 0.00 7.00 318,717$ 321,897$ -$ 321,897$
Streets Maintenance Division
Street Superintendent 1.00 1.00 1.00 67,097$ 69,110$ -$ 69,110$
Crew Leader 2.00 2.00 2.00 76,191 78,486 - 78,486
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-2 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Equipment Operator 15.00 15.00 15.00 417,560 430,699 - 430,699
Light Equipment Operator 4.00 4.00 1.00 99,342 100,657 - 25,164
Total 22.00 22.00 0.00 19.00 660,191$ 678,952$ -$ 603,459$
Drainage Division
Foreman 1.00 1.00 1.00 50,495$ 50,495$ -$ 50,495$
Crew Leader 1.00 1.00 1.00 34,439 36,041 - 36,041
Equipment Operator 6.00 7.00 7.00 172,899 197,976 - 174,303
Drainage Inspector 1.00 1.00 1.00 45,823 45,823 - 45,823
GIS Technician 1.00 1.00 1.00 36,479 34,769 - 34,769
Light Equipment Operator 2.00 1.00 1.00 45,306 23,673 - 47,346
Total 12.00 12.00 0.00 12.00 385,442$ 388,777$ -$ 388,777$
Traffic Division
Signs Technician 3.00 3.00 3.00 108,019$ 105,203$ -$ 105,203$
Total 3.00 3.00 0.00 3.00 108,019$ 105,203$ -$ 105,203$
Public Works Engineering
City Engineer 1.00 1.00 0.00 95,245$ 92,494$ -$ -$
Senior Asst. City Engineer 1.00 1.00 0.00 73,059 75,952 - -
Assistant City Engineer 1.00 1.00 0.00 63,230 65,798 - -
Graduate Civil Engineer 1.00 1.00 0.00 50,137 51,642 - -
Construction Inspector 5.00 5.00 0.00 164,479 215,954 - -
Public Works Intern (temp/seasonal) 0.50 0.00 0.00 8,067 - - -
Engineering Intern (temp/seasonal) 0.50 0.00 0.00 8,067 - - -
Total 10.00 9.00 0.00 0.00 462,285$ 501,840$ -$ -$
Traffic Signal Systems
Traffic Systems Superintendent 1.00 1.00 1.00 73,429$ 73,429$ -$ 73,429$
Traffic Systems Foreman 1.00 1.00 1.00 57,816 57,816 - 57,816
Traffic Signal Technician 3.00 3.00 4.00 142,600 146,646 - 191,646
Total 5.00 5.00 0.00 6.00 273,845$ 277,891$ -$ 322,891$
Public Works
Full Time Total 63.00 63.00 0.00 52.00 2,534,971$ 2,622,161$ -$ 2,089,828$
Temp/Seasonal Total 1.00 1.00 0.00 1.00 16,134$ 16,178$ -$ 16,223$
Public Works Department Totals 64.00 64.00 0.00 53.00 2,551,105$ 2,638,339$ -$ 2,106,051$
Capital Projects Department
Director of Capital Projects 1.00 1.00 1.00 110,302$ 115,316$ -$ 115,316$
Assistant Director of Capital Projects 0.00 1.00 1.00 - 90,247 90,247
Assistant City Engineer 3.00 2.00 2.00 199,481 128,860 - 128,860
Graduate Civil Engineer 2.00 3.00 3.00 112,857 174,055 - 174,055
Water Engineer 1.00 0.00 0.00 59,998 - - -
Land Agent 1.00 1.00 1.00 63,639 65,866 - 65,866
Assistant Land Agent 1.00 1.00 1.00 41,276 36,860 - 36,860
Staff Assistant 1.00 1.00 1.00 38,481 38,481 - 38,481
Engineering Aide (temp/seasonal) 0.00 0.00 0.00 - - - -
Total 10.00 10.00 0.00 10.00 626,035$ 649,685$ -$ 649,685$
Capital Projects Department
Full Time Total 10.00 10.00 0.00 10.00 626,035$ 649,685$ -$ 649,685$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
Capital Projects Department Totals 10.00 10.00 0.00 10.00 626,035$ 649,685$ -$ 649,685$
Parks & Recreation Department
Parks & Recreation Administration Division
Director of Parks & Rec. 1.00 1.00 1.00 120,330$ 126,346$ -$ 126,346$
Asst. Director of Parks & Rec. 1.00 1.00 1.00 92,494 82,225 - 82,225
Sr. Parks Planner 1.00 1.00 1.00 64,504 66,439 - 66,439
Parks Planner 2.00 2.00 2.00 114,030 117,451 - 117,451
Administrative Support Supervisor 1.00 1.00 1.00 42,321 44,437 - 44,437
Staff Assistant 2.00 2.00 2.00 58,921 60,841 - 60,841
Secretary 2.00 2.00 2.00 50,808 53,289 - 53,289
Secretary (temp/seasonal) 0.50 0.50 0.50 1,835 1,835 - 1,840
Total 10.50 10.50 0.00 10.50 545,242$ 552,863$ -$ 552,868$
Hotel Tax Fund Programs Activity Center
Recreation Supervisor 0.00 0.00 1.00 -$ -$ 60,003$
Special Events Workers (temp/seasonal) 0.50 0.50 0.50 9,123 9,123 - 9,148
Total 0.50 0.50 0.00 1.50 9,123$ 9,123$ -$ 69,151$
Recreation Administration Activity Center
Recreation Superintendent 1.00 1.00 1.00 69,819$ 71,914$ -$ 71,914$
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-3 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Recreation Supervisor 1.00 1.00 1.00 58,329 60,079 - 60,079
Assistant Recreation Supervisor - School Age Care 1.00 1.00 1.00 32,926 39,775 - 39,775
Custodian (temp/seasonal) 0.50 0.50 0.50 3,312 3,316 - 825
Total 3.50 3.50 0.00 3.50 164,387$ 175,084$ -$ 172,593$
Recreation Athletics Activity Center
Recreation Supervisor 2.00 2.00 1.00 117,926$ 121,380$ -$ 61,377$
Asst. Recreation Supervisor 1.00 1.00 1.00 40,651 41,860 - 41,860
Special Events Worker (temp/seasonal) 3.00 3.00 1.50 66,374 66,576 - 33,278
Total 6.00 6.00 0.00 3.50 224,951$ 229,816$ -$ 136,515$
Recreation Concession Activity Center
Concession Supervisor 1.00 1.00 0.00 46,748$ 48,151$ -$ -$
Concession Worker (temp/seasonal) 2.00 2.00 0.00 43,495 43,495 - -
Total 3.00 3.00 0.00 0.00 90,243$ 91,646$ -$ -$
Special Events Activity Center
Recreation Supervisor 1.00 1.00 1.00 59,805$ 61,377$ -$ 61,377$
Recreation Assistant/ Special Events (temp/season 1.50 1.50 1.50 33,230 33,230 - 28,406
Special Events Workers (temp/seasonal) 0.00 1.00 1.00 - 54,356 - 52,753
Total 2.50 3.50 0.00 3.50 93,035$ 148,963$ -$ 142,536$
Senior Services Activity Center
Senior Services Coordinator (PT Regular) 0.50 0.50 0.00 24,309$ 25,039$ -$ -$
Program Assistant (temp/seasonal) 0.50 0.50 0.00 9,112 9,135 - -
Total 1.00 1.00 0.00 0.00 33,421$ 34,174$ -$ -$
Hotel Tax Fund Programs Activity Center
Special Events Workers (temp/seasonal) 1.00 0.00 0.00 38,556$ -$ -$ -$
Total 1.00 0.00 0.00 0.00 38,556$ -$ -$ -$
Instruction Activity Center
Recreation Supervisor 1.00 1.00 1.00 60,603$ 61,377$ -$ 61,377$
Asst. Recreation Supervisor 1.00 1.00 1.00 42,382 42,068 - 42,068
Tennis Leaders (temp/seasonal) 0.50 0.50 0.00 16,308 16,308 - -
Water Safety Instructor (temp/seasonal) 4.00 4.00 4.00 65,233 65,233 - 65,412
Total 6.50 6.50 0.00 6.00 184,526$ 184,986$ -$ 168,857$
Hotel Tax Programs - Heritage Programs
Heritage Programs Staff Assistant 1.00 1.00 1.00 28,336$ 27,494$ -$ 27,495$
Total 1.00 1.00 0.00 1.00 28,336$ 27,494$ -$ 27,495$
Special Facilities Administration Activity Center
Recreation Superintendent 1.00 1.00 1.00 67,587$ 69,615$ -$ 69,615$
Total 1.00 1.00 0.00 1.00 67,587$ 69,615$ -$ 69,615$
Special Facilities Aquatic Activity Center
Pools Supervisor 1.00 1.00 1.00 62,236$ 61,377$ -$ 61,377$
Asst. Pools Supervisor 1.00 1.00 1.00 39,056 40,421 - 40,421
Pool Manager/ Asst. Manager (temp/seasonal) 6.00 6.00 6.00 107,438 110,661 - 110,696
Lifeguards (temp/seasonal) 12.00 12.00 12.00 330,909 330,909 - 332,087
Total 20.00 20.00 0.00 20.00 539,639$ 543,368$ -$ 544,581$
Special Facilities Conference Center Activity Ce
Conference Center Supervisor 1.00 1.00 1.00 60,689$ 61,377$ -$ 61,377$
Assist. Conference Center Supervisor 1.00 1.00 1.00 33,622 34,831 - 34,831
Secretary 1.00 1.00 1.00 24,069 24,799 - 24,799
Part-time Receptionist (temp/seasonal) 1.00 1.00 1.00 14,338 14,338 - 14,941
Building Attendant (temp/seasonal) 2.50 2.50 2.50 35,328 35,328 - 34,861
Total 6.50 6.50 0.00 6.50 168,046$ 170,673$ -$ 170,809$
Special Facilities Lincoln Center Activity Center
Center Supervisor 1.00 1.00 1.00 58,305$ 60,053$ -$ 60,053$
Center Assistant Supervisor 2.00 2.00 2.00 76,525 78,819 - 78,819
Recreation Assistant (temp/seasonal) 3.50 3.50 3.50 75,944 75,944 - 76,153
Total 6.50 6.50 0.00 6.50 210,773$ 214,816$ -$ 215,025$
Youth Recreation
Recreation Supervisor 1.00 1.00 0.00 57,123$ 58,836$ -$ -$
Teen Center Staff Attendant (temp/seasonal) 3.00 3.00 0.00 66,933 69,933 - -
Total 4.00 4.00 0.00 0.00 124,056$ 128,769$ -$ -$
Operations Administration Activity Center
Parks Superintendent 1.00 1.00 1.00 68,427$ 70,480$ -$ 70,480$
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-4 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Total 1.00 1.00 0.00 1.00 68,427$ 70,480$ -$ 70,480$
East District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 43,174$ 44,467$ -$ 44,467$
Parks Crew Leader 3.00 3.00 3.00 106,872 109,916 - 109,916
Light Equipment Operator 4.00 4.00 4.00 107,790 109,978 - 109,978
Grounds Worker 5.00 5.00 4.00 110,147 136,571 - 115,109
Part-time Groundsworker (temp/seasonal) 2.00 2.00 2.00 39,425 39,425 - 39,533
Total 15.00 15.00 0.00 14.00 407,408$ 440,357$ -$ 419,003$
South District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 41,735$ 41,735$ -$ 41,735$
Parks Crew Leader 2.00 2.00 2.00 74,335 76,191 - 76,191
Light Equipment Operator 2.00 2.00 2.00 53,561 54,083 - 54,083
Grounds Worker 6.00 6.00 5.00 135,154 138,531 - 117,069
Part-time Groundsworker (temp/seasonal) 1.00 1.00 1.00 15,022 15,022 - 15,043
Total 12.00 12.00 0.00 11.00 319,807$ 325,562$ -$ 304,121$
West District Parks Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 43,174$ 43,175$ -$ 43,175$
Parks Crew Leader 2.00 2.00 2.00 70,143 71,728 - 71,728
Light Equipment Operator 2.00 2.00 2.00 54,020 55,209 - 55,209
Grounds Worker 6.00 6.00 5.00 140,535 146,124 - 124,662
Part-time Groundsworker (temp/seasonal) 1.00 1.00 1.00 15,015 15,015 - 15,056
Total 12.00 12.00 0.00 11.00 322,887$ 331,251$ -$ 309,830$
Cemetery Activity Center
Cemetery Sexton 1.00 1.00 1.00 43,174$ 43,174$ -$ 43,174$
Cemetery Crew Leader 1.00 1.00 1.00 27,758 30,806 - 30,806
Groundsworker 3.00 3.00 3.00 97,291 69,476 - 69,476
Total 5.00 5.00 0.00 5.00 168,223$ 143,456$ -$ 143,456$
Urban Landscape Activity Center
Urban Landscape Manager 1.00 1.00 1.00 81,619$ 76,425$ -$ 76,425$
Urban Landscape Supervisor 1.00 1.00 1.00 48,097 49,536 - 49,536
Horticulture Crew Leader 2.00 2.00 2.00 67,118 68,182 - 68,182
Urban Landscape Crew Leader 1.00 1.00 1.00 39,378 31,911 - 31,911
Urban Landscape / Horticulture Worker 6.00 6.00 5.00 158,035 161,225 - 136,968
Irrigation Specialist 3.00 3.00 3.00 91,771 90,040 - 90,040
Urban Landscape / Horticulture Worker (temp/seas 0.50 0.50 0.50 11,732 11,763 - -
Total 14.50 14.50 0.00 13.50 497,750$ 489,082$ -$ 453,062$
Parks & Recreation
Full Time Total 86.50 86.50 0.00 80.00 3,291,157$ 3,360,633$ -$ 3,139,965$
Temp/Seasonal Total 46.50 46.50 0.00 39.00 998,663$ 1,020,945$ -$ 830,032$
Parks & Recreation Department Totals 133.00 133.00 0.00 119.00 4,278,088$ 4,381,578$ -$ 3,969,997$
Planning & Development Services Department
Administration
Dir. of Planning and Development Services 1.00 1.00 1.00 111,606$ 117,321$ -$ 117,321$
Asst. Dir. of Planning and Development Services 2.00 2.00 2.00 183,118 182,741 - 182,741
Total 3.00 3.00 0.00 3.00 294,724$ 300,062$ -$ 300,062$
Engineering
City Engineer 0.00 0.00 1.00 -$ -$ 92,494$
Senior Asst. City Engineer 0.00 0.00 1.00 - - 75,952
Assistant City Engineer 0.00 0.00 1.00 - - 65,798
Graduate Civil Engineer 0.00 0.00 1.00 - - 51,642
Construction Inspector 0.00 0.00 5.00 - - 215,954
Total 0.00 0.00 0.00 9.00 -$ -$ 501,840$
Building Inspection
Building Official 1.00 1.00 1.00 71,842$ 76,957$ -$ 76,957$
Plans Examiner 2.00 2.00 2.00 96,318 98,904 - 98,904
Combination Building Inspector 4.00 4.00 4.00 143,789 143,788 - 143,788
Total 7.00 7.00 0.00 7.00 311,949$ 319,649$ -$ 319,649$
Development Coordination
Development Coordinator 1.00 1.00 1.00 65,634$ 68,916$ -$ 68,916$
Administrative Support Specialist 0.00 0.00 1.00 - - 34,289
CSR/Permit Technician 0.00 0.00 1.00 - - 28,574
Staff Assistant 4.00 5.00 4.00 129,356 160,119 - 128,937
Customer Service Representative 3.00 3.00 2.00 79,174 79,278 - 49,201
Total 8.00 9.00 0.00 9.00 274,164$ 308,313$ -$ 309,917$
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-5 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Code Enforcement
Code Enforcement Supervisor 1.00 1.00 1.00 67,117$ 46,887$ -$ 46,887$
Code Enforcement Officer 6.00 6.00 5.00 182,558 190,425 - 160,391
Staff Assistant 1.00 0.00 0.00 30,179 - - -
Total 8.00 7.00 0.00 6.00 279,854$ 237,312$ -$ 207,278$
Planning Division
Planning Administrator 1.00 1.00 1.00 72,536$ 75,438$ -$ 75,438$
Sr. Planner 3.00 2.00 3.00 156,910 120,068 - 120,068
Staff Planner 3.00 4.00 3.00 139,701 182,901 - 182,901
Planning Technician 1.00 1.00 1.00 35,838 28,538 28,538
Development Review-Intern (temp/seasonal) 0.50 0.50 0.25 11,532 11,565 - 1,597
Total 8.50 8.50 0.00 8.25 416,517$ 418,510$ -$ 408,542$
Neighborhood Services
Neighborhood & Community Relations Coord. 1.00 1.00 1.00 48,034$ 49,467$ -$ 49,467$
Neighborhood Intern (temp/seasonal) 0.00 0.00 0.00 - - - -
Total 1.00 1.00 0.00 1.00 48,034$ 49,467$ -$ 49,467$
Transportation
Transportation Planning Coordinator 1.00 1.00 1.00 70,496$ 69,704$ -$ 69,716$
Total 1.00 1.00 0.00 1.00 70,496$ 69,704$ -$ 69,716$
Greenways
Greenways Program Manager 1.00 1.00 1.00 53,647$ 57,467$ -$ 57,467$
Total 1.00 1.00 0.00 1.00 53,647$ 57,467$ -$ 57,467$
Geographic Information Services
GIS Technician 2.00 2.00 2.00 66,818$ 70,351$ -$ 57,467$
GIS Intern 0.00 0.00 0.25 - - 20,000
Total 2.00 2.00 0.00 2.25 66,818$ 70,351$ -$ 77,467$
Planning & Development Services
Full Time Total 39.00 39.00 0.00 47.00 1,804,671$ 1,819,270$ -$ 2,279,808$
Temp/Seasonal Total 0.50 0.50 0.00 0.50 11,532$ 11,565$ -$ 21,597$
Planning & Development Services Dept. Totals 39.50 39.50 0.00 47.50 1,816,203$ 1,830,835$ -$ 2,301,405$
Information Technology
IT Administration Division
Director of Information Technology 1.00 1.00 1.00 103,283$ 108,297$ -$ 108,297$
Asst. Director of Information Technology 1.00 1.00 1.00 78,485 82,420 - 82,420
IT Support Supervisor 1.00 1.00 1.00 49,431 50,391 - 50,391
IT Support Representative 2.00 2.00 2.00 54,870 59,402 - 59,402
Total 5.00 5.00 0.00 5.00 286,070$ 300,510$ -$ 300,510$
E-Government
E-Government Coordinator 1.00 1.00 0.00 56,690$ 56,419$ -$ -$
E-Government Technician 1.00 1.00 1.00 36,604 33,976 - 33,976
Total 2.00 2.00 0.00 1.00 93,294$ 90,395$ -$ 33,976$
Geographic Information Services
GIS Coordinator 1.00 1.00 1.00 59,881$ 61,669$ -$ 61,669$
GIS Technician 1.00 1.00 1.00 36,896 37,751 - 37,751
GIS Intern (temp/seasonal) 0.50 0.50 0.50 17,927 17,927 - 17,976
Total 2.50 2.50 0.00 2.50 114,704$ 117,347$ -$ 117,396$
Mail
Postal Clerk (Part time regular) 0.75 0.75 0.75 17,207$ 17,207$ -$ 17,207$
Mail Clerk (Part time regular) 1.00 1.00 1.00 24,163 24,830 - 24,830
Total 1.75 1.75 0.00 1.75 41,370$ 42,037$ -$ 42,037$
Management Information Systems Division
Business Systems Manager 1.00 1.00 1.00 63,885$ 65,801$ -$ 65,801$
Systems Analyst 6.00 6.00 6.00 333,902 357,721 - 357,721
Network Systems Analyst 2.00 2.00 2.00 127,395 129,398 - 129,398
Network Systems Administrator 0.00 1.00 1.00 - 50,391 50,391
MicroComputer Coord. 1.00 1.00 1.00 58,191 59,359 - 59,359
MicroComputer Specialist 4.00 5.00 5.00 175,847 168,379 - 210,114
Systems Operator 1.00 0.00 0.00 37,021 - - -
Total 15.00 16.00 0.00 16.00 796,242$ 831,049$ -$ 872,784$
Communication Services Division
Communication Services Coord. 0.00 1.00 1.00 -$ 56,690$ -$ 56,690$
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-6 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Sr. Communications Technician 0.00 1.00 1.00 - 49,077 - 49,077
Communications Technician 0.00 4.00 4.00 - 166,335 166,335
Total 0.00 6.00 0.00 6.00 -$ 272,102$ -$ 272,102$
Information Technology
Full Time Total 25.75 32.75 0.00 31.75 1,313,754$ 1,635,513$ -$ 1,620,829$
Temp/Seasonal Total 0.50 0.50 0.00 0.50 17,927$ 17,927$ -$ 17,976$
Information Technology Department Totals 26.25 33.25 0.00 32.25 1,331,681$ 1,653,440$ -$ 1,638,805$
Fiscal Services Department
Fiscal Administration Division
Chief Financial Officer 1.00 1.00 1.00 110,872$ 115,316$ -$ 115,316$
Treasurer 0.00 1.00 1.00 - 58,400 - 58,400
Staff Assistant 1.00 1.00 1.00 38,481 31,160 - 31,160
Secretary 1.00 1.00 1.00 22,693 26,322 - 26,322
Quality Document Reader (temp/seasonal) 0.50 0.50 0.50 9,973 10,000 - -
Total 3.50 4.50 0.00 4.50 182,019$ 241,198$ -$ 231,198$
Accounting Division
Asst. Fiscal Services Director 1.00 1.00 1.00 77,044$ 77,044$ -$ 77,044$
Treasurer 1.00 0.00 0.00 57,838 - - -
Staff Accountant 2.00 2.00 2.00 98,819 101,784 - 101,784
Acct. Customer Service Supervisor 1.00 1.00 1.00 48,227 49,674 - 49,674
Payroll Assistant 1.00 1.00 1.00 38,481 38,481 - 38,481
Accounting Assistant 1.00 1.00 1.00 34,414 35,457 - 35,457
Payment Compliance Rep. 1.00 1.00 0.00 33,330 33,997 - -
Acct. Customer Service Rep. 2.00 2.00 2.00 48,626 49,389 - 49,389
Total 10.00 9.00 0.00 8.00 436,781$ 385,826$ -$ 351,829$
Purchasing Division
Asst. Fiscal Services Director 1.00 1.00 1.00 77,367$ 81,235$ -$ 81,235$
Buyer 2.00 2.00 2.00 112,209 111,231 - 111,231
Assistant Buyer 1.00 1.00 1.00 32,099 33,705 - 33,705
Total 4.00 4.00 0.00 4.00 221,675$ 226,171$ -$ 226,171$
Office of Budget & Strategic Planning
Budget & Strategic Planning Manager 1.00 1.00 1.00 62,023$ 64,195$ -$ 64,195$
Budget & Management Analyst 4.00 4.00 4.00 213,947 211,612 - 211,612
Total 5.00 5.00 0.00 5.00 275,970$ 275,807$ -$ 275,807$
Municipal Court Division
Municipal Court Administrator 1.00 1.00 1.00 69,752$ 73,239$ -$ 73,239$
Payment Compliance Representative 2.00 2.00 2.00 53,665 55,146 - 55,146
Asst. Collections Coordinator 1.00 1.00 1.00 33,059 34,060 - 34,060
Collections Coordinator 1.00 1.00 1.00 41,422 43,174 - 43,174
Court Customer Service Reps. 5.00 6.00 6.00 122,744 150,273 - 150,273
Customer Service Supervisor 1.00 1.00 1.00 51,815 54,406 - 54,406
Lead Customer Service Reps. 2.00 1.00 1.00 56,064 30,723 - 30,723
Staff Assistant 1.00 1.00 1.00 32,683 33,914 - 33,914
City Marshal 1.00 1.00 1.00 56,314 57,733 - 57,733
Deputy City Marshal 1.00 1.00 1.00 45,865 47,241 - 47,241
Court Customer Service Rep. (temp/seasonal) 0.50 0.50 0.50 10,055 10,083 - -
Total 16.50 16.50 0.00 16.50 573,439$ 579,909$ -$ 579,909$
Municipal Court Judges Division
Municipal Court Judge 1.00 1.00 1.00 95,766$ 99,597$ -$ 99,597$
Part-time Municipal Court Judge (temp/seasonal) 0.50 0.50 0.50 10,147 10,175 - 6,195
Total 1.50 1.50 0.00 1.50 105,913$ 109,772$ -$ 105,792$
Fiscal Services
Full Time Total 39.00 39.00 0.00 38.00 1,765,621$ 1,788,425$ -$ 1,764,511$
Temp/Seasonal Total 1.50 1.50 0.00 1.50 30,176$ 30,258$ -$ 6,195$
Fiscal Services Department Totals 40.50 40.50 0.00 39.50 1,795,797$ 1,818,683$ -$ 1,770,706$
General Government
City Secretary Division
City Secretary 1.00 1.00 1.00 74,467$ 77,445$ -$ 77,445$
Deputy City Secretary 1.00 1.00 1.00 38,586 39,733 - 39,733
Council Administrative Services Coordinator 1.00 1.00 1.00 28,886 32,224 - 32,224
Records Management Coordinator 1.00 1.00 1.00 28,336 28,887 - 28,887
Secretary 1.00 1.00 1.00 25,715 27,135 - 27,135
Total 5.00 5.00 0.00 5.00 195,990$ 205,425$ -$ 205,425$
Internal Audit Division
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-7 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Internal Auditor 1.00 1.00 1.00 76,710$ 79,779$ -$ 79,779$
Total 1.00 1.00 0.00 1.00 76,710$ 79,779$ -$ 79,779$
City Manager Division
City Manager 1.00 1.00 1.00 166,277$ 172,927$ -$ 172,927$
Deputy City Manager 1.00 0.00 0.00 139,434 - - -
Assistant City Manager 1.00 2.00 2.00 133,848 289,500 - 289,500
Assistant to CM 1.00 1.00 1.00 44,947 46,739 - 46,739
Executive Assistant to the City Manager 1.00 1.00 1.00 41,026 43,133 - 43,133
Internship (temp/seasonal) 0.50 0.50 0.50 9,386 9,386 - -
Total 5.50 5.50 0.00 5.50 534,917$ 561,684$ -$ 552,298$
Legal Division
City Attorney 1.00 1.00 1.00 136,875$ 142,350$ -$ 142,350$
First Asst. City Attorney 2.00 2.00 2.00 227,019 236,100 - 236,100
Senior Asst. City Attorney 1.00 1.00 1.00 84,823 62,217 - 62,217
Asst. City Attorney 2.00 2.00 1.00 123,663 118,185 - 62,518
Legal Assistant/Office Manager 1.00 1.00 1.00 50,391 48,910 - 48,910
Legal Assistant 2.00 2.00 2.00 79,799 75,086 - 75,086
Legal Secretary 1.00 1.00 1.00 26,405 27,406 - 27,406
Total 10.00 10.00 0.00 9.00 728,975$ 710,254$ -$ 654,586$
Economic Development Division
Director of Economic Dev. 1.00 1.00 1.00 112,850$ 113,801$ -$ 113,801$
Asst. Dir. Economic and Community Dev 1.00 1.00 1.00 84,591 68,860 - 68,860
Economic Development Analyst 3.00 3.00 3.00 46,290 133,629 - 133,629
Staff Assistant 0.50 0.50 0.50 29,724 27,992 - 27,992
Economic Development Specialist 1.50 1.50 1.00 11,784 35,447 - 22,211
Intern 0.00 0.00 0.00 - - - -
Total 7.00 7.00 0.00 6.50 331,772$ 379,729$ -$ 366,493$
Public Communications
Public Communications Director 1.00 1.00 1.00 92,955$ 97,768$ -$ 97,768$
Community Relations Manager 1.00 0.00 0.00 68,315 - - -
Communications & Marketing Specialist 0.00 1.00 1.00 - 70,365 - 70,000
Broadcast Media Specialist 2.00 2.00 2.00 109,383 112,665 - 112,665
Multi-Media Coordinator 1.00 1.00 1.00 53,394 55,007 - 55,007
Public Communications Assistant 0.00 1.00 1.00 - - - 23,000
College Intern 0.50 0.50 0.50 11,109 11,138 - 8,681
Total 5.50 6.50 0.00 6.50 335,156$ 346,943$ -$ 367,121$
Human Resources Division
Human Resources Director 1.00 1.00 1.00 106,700$ 113,609$ -$ 113,609$
Asst. Human Resources Dir. 1.00 0.00 0.00 81,504 - - -
Recruiter 1.00 1.00 1.00 51,642 53,707 - 53,707
Human Resources Analyst 1.00 1.00 1.00 50,233 52,242 - 52,242
Human Resources Advisor 0.00 1.00 1.00 - - - 49,441
Staff Assistant 1.00 1.00 1.00 32,516 33,809 - 33,809
Secretary 1.00 1.00 1.00 26,447 27,511 - 27,511
Total 6.00 6.00 0.00 6.00 349,043$ 367,665$ -$ 330,319$
General Government
Full Time Total 37.50 38.50 0.00 37.50 2,520,284$ 2,595,508$ -$ 2,525,129$
Temp/Seasonal Total 2.50 2.50 0.00 2.00 32,279 55,970 -$ 30,892$
General Government Department Totals 40.00 41.00 0.00 39.50 2,552,563$ 2,651,478$ -$ 2,556,021$
General Fund Position Totals
Full Time Total 597.75 605.75 13.00 608.25 27,656,956$ 28,978,334$ 691,381$ 29,390,070$
Temp/Seasonal Total 55.00 55.00 0.00 47.00 1,153,825$ 1,194,949$ -$ 965,137$
GENERAL FUND TOTALS 652.75 660.75 13.00 655.25 28,810,781$ 30,173,284$ 691,381$ 30,355,208$
Court Security Division
Deputy City Marshal 2.00 2.00 2.00 101,410$ 85,535$ -$ 85,535$
Bailiff 0.50 0.50 0.00 13,884 28,950 - -
Total 2.50 2.50 0.00 2.00 115,294$ 114,484$ -$ 85,535$
Court Security Fee Fund Position Totals
Full Time Total 2.50 2.50 0.00 2.00 115,294$ 114,484$ -$ 85,535$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
COURT SECURITY FEE FUND TOTALS 2.50 2.50 0.00 2.00 115,294$ 114,484$ -$ 85,535$
Juvenile Case Manager Division
Juvenile Case Manager 1.00 1.00 1.00 32,718$ 34,039$ -$ 34,039$
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-8 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Community Programs Assistant 0.75 0.75 0.75 28,595 38,481 - 38,481
Total 1.75 1.75 0.00 1.75 61,313$ 72,520$ -$ 72,520$
Juvenile Case Manager Fee Fund Position
Totals
Full Time Total 1.75 1.75 0.00 1.75 61,313$ 72,520$ -$ 72,520$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
JUVENILE CASE MANAGER FEE FUND TOTALS 1.75 1.75 0.00 1.75 61,313$ 72,520$ -$ 72,520$
Recreation Fund
Concessions Supervisor 0.00 0.00 1.00 -$ -$ 48,151$
Concessions Workers 0.00 0.00 2.00 - - 43,615
Instructions Workers 0.00 0.00 0.50 - - 13,000
Athletics Workers 0.00 0.00 1.50 - - 33,875
Total 0.00 0.00 0.00 5.00 -$ -$ -$ 138,641$
SW Center - Senior
Senior Services Coordinator (PT Regular) 0.00 0.00 0.50 -$ -$ 25,039$
Program Assistant (temp/seasonal) 0.00 0.00 0.50 - - 9,160
Total 0.00 0.00 0.00 1.00 -$ -$ -$ 34,199$
SW Center - Teen
Recreation Supervisor 0.00 0.00 1.00 -$ -$ 25,039$
Teen Center Staff Attendant (temp/seasonal) 0.00 0.00 3.00 - - 9,160
Total 0.00 0.00 0.00 4.00 -$ -$ -$ 34,199$
Recreation Fund Totals
Full Time Total 0.00 0.00 0.00 2.50 -$ -$ -$ 98,229$
Temp/Seasonal Total 0.00 0.00 0.00 7.50 -$ -$ -$ 108,810$
RECREATION FUND TOTALS 0.00 0.00 0.00 10.00 -$ -$ -$ 207,039$
American Recovery & Reinvestment Act of 2009 (ARRA) Division
Sustainability Coordinator** 0.00 1.00 1.00 -$ -$ -$ 65,000$
Total 0.00 1.00 0.00 1.00 -$ -$ -$ 65,000$
American Recovery & Reinvestment Act of 2009 (ARRA) Fund Totals
Full Time Total 0.00 1.00 0.00 1.00 -$ -$ -$ 65,000$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
ARRA FUND TOTALS 0.00 1.00 0.00 1.00 -$ -$ -$ 65,000$
Traffic Safety Fund
Traffic Signal Technician 1.00 1.00 0.00 49,672$ 39,316$ -$ -$
Total 1.00 1.00 0.00 49,672$ 39,316$ -$ -$
Traffic Safety Fund Totals
Full Time Total 1.00 1.00 0.00 0.00 49,672$ 39,316$ -$ -$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
TRAFFIC SAFETY FUND TOTALS 1.00 1.00 0.00 0.00 49,672$ 39,316$ -$ -$
Community Development Division
CD Housing Analyst 1.00 1.00 1.00 46,303$ 46,303$ -$ 45,616$
Community Development Analyst 2.00 2.00 2.00 91,918 91,918 - 89,884
Staff Assistant 0.50 0.50 0.50 24,048 24,048 - 24,048
CD Project Specialist 1.00 1.00 1.00 23,350 23,350 - 42,224
Total 4.50 4.50 0.00 4.50 185,619$ 185,619$ -$ 201,772$
Community Development Fund Position Totals
Full Time Total 4.50 4.50 0.00 4.50 185,619$ 185,619$ -$ 201,772$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
COMMUNITY DEVELOPMENT FUND TOTALS 4.50 4.50 0.00 4.50 185,619$ 185,619$ -$ 201,772$
Full Time Total 66.00 66.00 0.00 66.00 3,346,054$ 3,402,614$ -$ 3,402,614$
Temp/Seasonal Total 2.50 2.50 0.00 2.50 29,082$ 29,164$ -$ 29,245$
ELECTRIC FUND TOTALS 68.50 68.50 0.00 68.50 3,417,225$ 3,431,778$ -$ 3,431,859$
Water Fund
Water Production Activity Center
Water Production Supervisor 1.00 1.00 1.00 43,174$ 51,851$ -$ 51,851$
Lead Water Production Operator 1.00 1.00 1.00 36,625 36,625 - 36,625
Water Production Operator 3.00 3.00 3.00 102,283 102,283 - 102,283
Total 5.00 5.00 0.00 5.00 182,083$ 190,759$ -$ 190,759$
Water Distribution Activity Center
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-9 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Director of Water/Wastewater Utility 1.00 1.00 1.00 114,063$ 116,820$ -$ 116,820$
Regulatory Compliance Assistant 0.00 0.00 0.50 - - 42,875
Field Operations Superintendent 1.00 1.00 1.00 67,456 70,155 - 70,155
Water Services Program Coordinator 1.00 1.00 1.00 57,092 59,376 - 59,376
Graduate Civil Engineer 1.00 1.00 1.00 65,114 56,293 - 56,293
Mainatenance Supervisor 2.00 2.00 2.00 101,908 100,573 - 100,573
GIS Analyst 1.00 1.00 1.00 43,758 48,701 - 48,701
Water Auditor 1.00 1.00 1.00 32,926 37,126 - 37,126
Crew Leader 6.00 6.00 6.00 211,471 220,668 - 220,668
Environmental Technician 1.00 1.00 1.00 36,041 36,041 - 36,041
W/WW Systems Operator 8.00 8.00 8.00 270,219 241,129 - 241,129
Part-time Environmental Technician (temp/seasona 0.50 0.50 0.50 5,170 5,170 - 5,185
Part-time GIS Technician (temp/seasonal) 0.50 0.50 0.50 5,170 5,170 - 5,185
Total 24.00 24.00 0.00 24.50 1,010,388$ 997,222$ -$ 1,040,126$
Water Fund Position Totals
Full Time Total 28.00 28.00 0.00 28.50 1,182,130$ 1,177,641$ -$ 1,220,516$
Temp/Seasonal Total 1.00 1.00 0.00 1.00 10,340$ 10,340$ -$ 10,369$
WATER FUND TOTALS 29.00 29.00 0.00 29.50 1,192,470$ 1,187,981$ -$ 1,230,885$
Wastewater Fund
Wastewater Collection Activity Center
Asst Director of Water/Wastewater Utility 1.00 1.00 1.00 92,494$ 80,896$ -$ 80,896$
Environmental Compliance Manager 1.00 1.00 1.00 70,172 73,423 - 73,423
Utilities Analyst 1.00 1.00 1.00 47,671 49,100 - 49,100
Lead Environmental Technician 1.00 1.00 1.00 43,299 45,030 - 45,030
Environmental Technician 1.00 1.00 1.00 34,831 36,041 - 36,041
Asset System Administrator 1.00 1.00 1.00 42,215 43,758 - 43,758
Maintenance Supervisor 1.00 1.00 1.00 47,158 54,437 - 54,437
Crew Leader 5.00 5.00 5.00 186,859 196,140 - 196,140
W/WW Systems Operator 12.00 12.00 12.00 336,384 342,349 - 342,349
Total 24.00 24.00 0.00 24.00 901,083$ 921,174$ -$ 921,174$
Wastewater Treatment Activity Center
Plant Operations Superintendent 1.00 1.00 1.00 63,838$ 63,518$ -$ 63,518$
WWTP Supervisor 1.00 1.00 1.00 43,821 54,437 - 54,437
SCADA Systems Analyst 1.00 1.00 1.00 57,253 60,694 - 60,694
SCADA Systems Technician 1.00 1.00 1.00 43,696 47,721 - 47,721
Lead WWTP Operator 3.00 3.00 3.00 79,985 127,333 - 127,333
W/W Plant Operator 12.00 12.00 12.00 367,190 379,328 - 379,328
Lead Plant Operations Electrician 1.00 1.00 1.00 40,400 42,423 - 42,423
Plant Operations Electrician 1.00 1.00 1.00 28,887 33,037 - 33,037
Staff Assistant 1.00 1.00 1.00 32,266 32,913 - 32,913
Lead Lab Technician 1.00 1.00 1.00 36,625 36,625 - 36,625
Lab Technician 2.00 2.00 2.00 63,260 58,692 - 58,692
Wastewater Treatment TAMU Intern (temp/seasona 0.00 0.00 0.00 - - - -
Total 25.00 25.00 0.00 25.00 857,221$ 936,721$ -$ 936,721$
Wastewater Fund Position Totals
Full Time Total 49.00 49.00 0.00 49.00 1,758,304$ 1,857,895$ -$ 1,857,895$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
WASTEWATER FUND TOTALS 49.00 49.00 0.00 49.00 1,783,304$ 1,857,895$ -$ 1,857,895$
Water Services
Full Time Total 77.00 77.00 0.00 77.50 2,940,435$ 3,035,536$ -$ 3,078,411$
Temp/Seasonal Total 1.00 1.00 0.00 1.00 10,340 10,340 - 10,369
Water Services Department Total 78.00 78.00 0.00 78.50 2,975,775$ 3,045,876$ -$ 3,088,780$
Sanitation Fund
Residential Collection Activity Center
Asst Dir Public Works/Regulat. Compliance Asst. 0.15 0.15 0.25 12,874$ 15,028$ -$ 21,438$
Sanitation Superintendent 1.00 1.00 1.00 60,290 63,908 - 63,908
Sanitation Foreman 1.00 1.00 1.00 49,077 50,391 - 50,391
Route Manager 16.00 16.00 15.00 509,790 515,401 - 515,401
Public Service Worker 1.00 0.00 0.00 28,679 - - -
Light Equipment Operator 0.00 1.00 1.00 - 28,679 - 28,679
Equipment Operator 2.00 2.00 2.00 62,613 64,157 - 64,157
Recycling Coordinator 1.00 1.00 1.00 50,408 44,014 - 44,014
Customer Service Representative 1.00 1.00 1.00 30,577 30,577 - 30,577
Part-time Public Works Intern (temp/seasonal) 1.00 1.00 1.00 9,354 9,380 - 9,406
Total 24.15 24.15 0.00 23.25 813,661$ 821,535$ -$ 827,970$
Commercial Collection Activity Center
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-10 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Asst Dir Public Works 0.10 0.10 0.25 8,583$ 10,608$ -$ 21,438$
Sanitation Foreman 1.00 1.00 1.00 46,261 48,117 - 48,117
Container Coordinator 2.00 2.00 2.00 62,509 65,992 - 65,992
Route Manager 8.00 8.00 9.00 250,327 250,995 - 250,995
Total 11.10 11.10 0.00 12.25 367,680$ 375,712$ -$ 386,542$
Sanitation Fund Position Totals
Full Time Total 34.25 34.25 0.00 34.50 1,171,987$ 1,187,867$ -$ 1,205,106$
Temp/Seasonal Total 1.00 1.00 0.00 1.00 9,354$ 9,380$ -$ 9,406$
SANITATION FUND TOTALS 35.25 35.25 0.00 35.50 1,181,341$ 1,197,247$ -$ 1,214,512$
Property Casualty Division
Risk Manager 0.50 0.50 0.50 33,990$ 27,844$ -$ 27,844$
Risk Claims Coordinator 0.50 0.50 0.50 22,157 23,141 - 23,141
Safety Officer 0.50 0.50 0.50 22,218 25,216 - 25,216
Total 1.50 1.50 0.00 1.50 78,364$ 76,202$ -$ 76,202$
Property Casualty Fund Position Totals
Full Time Total 1.50 1.50 0.00 1.50 78,364$ 76,202$ -$ 76,202$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
PROPERTY CASUALTY FUND TOTALS 1.50 1.50 0.00 1.50 78,364$ 76,202$ -$ 76,202$
Employee Benefits Division
Employee Benefits Coordinator 1.00 1.00 1.00 53,695$ 53,842$ -$ 53,842$
Total 1.00 1.00 0.00 1.00 53,695$ 53,842$ -$ 53,842$
Employee Benefits Fund Position Totals
Full Time Total 1.00 1.00 0.00 1.00 53,695$ 53,842$ -$ 53,842$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
EMPLOYEE BENEFITS FUND TOTALS 1.00 1.00 0.00 1.00 53,695$ 53,842$ -$ 53,842$
Worker's Compensation Division
Risk Manager 0.50 0.50 0.50 33,990$ 27,844$ -$ 27,844$
Risk Claims Coordinator 0.50 0.50 0.50 22,157 23,141 - 23,141
Safety Officer 0.50 0.50 0.50 22,218 25,216 - 25,216
Total 1.50 1.50 0.00 1.50 78,364$ 76,202$ -$ 76,202$
Worker's Compensation Fund Position Totals
Full Time Total 1.50 1.50 0.00 1.50 78,364$ 76,202$ -$ 76,202$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
WORKER'S COMPENSATION FUND TOTALS 1.50 1.50 0.00 1.50 78,364$ 76,202$ -$ 76,202$
Parking Enterprise Fund
Northgate District Management Activity Center
District Supervisor 1.00 1.00 1.00 43,591$ 44,014$ -$ 44,014$
District Sr. Coordinator 1.00 1.00 1.00 32,662 33,809 - 33,809
District Coordinator 2.00 2.00 2.00 51,392 39,865 - 39,865
District Specialist (temp/seasonal) 4.00 4.00 4.00 67,546 101,004 - 101,281
Total 8.00 8.00 0.00 8.00 195,191$ 218,692$ -$ 218,969$
Parking Fund Position Totals
Full Time Total 4.00 4.00 0.00 4.00 127,645$ 117,688$ -$ 117,688$
Temp/Seasonal Total 4.00 4.00 0.00 4.00 67,546$ 101,004$ -$ 101,281$
PARKING ENTERPRISE FUND TOTALS 8.00 8.00 0.00 8.00 195,191$ 218,692$ -$ 218,969$
Brazos Valley Solid Waste Management Agency
Operations Activity Center
Sanitary Landfill Manager 1.00 1.00 1.00 71,109$ 73,429$ -$ 73,429$
Landfill Operations Supervisor 1.00 1.00 1.00 50,391 50,390 - 50,390
Landfill Crew Leader 2.00 2.00 2.00 78,465 82,406 - 82,406
Equipment Operator 10.00 10.00 10.00 302,157 312,978 - 312,978
Environmental Compliance Officer 1.00 1.00 1.00 47,556 50,408 - 50,408
Spotter 1.00 1.00 1.00 22,693 26,634 - 26,634
Secretary/Scale Operator 3.00 3.00 3.00 75,161 74,563 - 74,563
Mechanic 2.00 2.00 2.00 60,527 63,259 - 63,259
Landfill Groundsworker 1.00 1.00 1.00 22,734 23,568 - 23,568
Temp. Landfill Groundsworker (temp/seasonal) 0.50 0.50 0.50 14,719 14,759 - 14,799
Part-time Equip. Operator (temp/seasonal) 0.50 0.50 0.50 14,719 14,759 - 14,799
Field Service Person (temp/seasonal) 0.50 0.50 0.50 14,719 14,759 - 14,799
Waste Screener 1.00 1.00 1.00 29,826 31,431 - 31,431
Total 24.50 24.50 0.00 24.50 804,777$ 833,343$ -$ 833,463$
Administration Activity Center
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-11 Personnel
Personnel List
Revised Revised Approved Approved
Budget Budget SLAs Budget Revised Revised Approved Approved
FTE FTE FTE FTE Budget Budget SLAs Budget
FY09 FY10 FY11 FY11 FY09 FY10 FY11 FY11
Asst Dir Public Works/BVSWMA 0.75 0.75 0.00 64,370$ 62,765 -$ -
BVSWMA Program Coordinator 1.00 1.00 1.00 51,474 54,048 - 54,048
BVSWMA Intern (temp/seasonal) 1.00 1.00 1.00 14,493 14,533 - 14,573
Total 2.75 2.75 0.00 2.00 130,336$ 131,345$ -$ 68,621$
BVSWMA Fund Full-time Position Totals
Full Time Total 24.75 24.75 0.00 24.00 876,462$ 905,879$ -$ 843,114$
Temp/Seasonal Total 2.50 2.50 0.00 2.50 58,651$ 58,810$ -$ 58,970$
BVSWMA FUND TOTALS 27.25 27.25 0.00 26.50 935,113$ 964,688$ -$ 902,084$
Utility Customer Service Fund
Utility Customer Service Activity Center
Utilities Office Manager 1.00 1.00 1.00 69,066$ 71,828$ -$ 71,828$
Customer Service Supervisor 1.00 1.00 1.00 44,437 46,214 - 46,214
Utilities Analyst 1.00 1.00 0.00 60,048 61,841 - -
Senior Customer Serv. Rep. 3.00 3.00 3.00 115,444 115,443 - 115,443
Customer Service Rep. 12.00 12.00 12.00 347,855 349,478 - 326,098
Part-time Cust. Serv. Rep. (PT Regular) 1.00 1.00 1.00 23,902 24,621 - 24,621
Total 19.00 19.00 0.00 18.00 660,752$ 669,425$ -$ 584,204$
Meter Services Activity Center
Meter Services Supervisor 1.00 1.00 1.00 50,829$ 52,852$ -$ 52,852$
Meter Tech Crew Leader 1.00 1.00 1.00 37,105 38,210 - 38,210
Meter Services Technician 2.00 2.00 2.00 70,831 71,789 - 71,789
Meter Services Crew Leader 2.00 2.00 2.00 60,507 59,421 - 59,421
Meter Services Field Rep. 4.00 4.00 4.00 91,062 88,559 - 88,559
Meter Services Field Rep- (PT Regular) 0.50 0.50 0.50 11,534 10,293 - 10,293
Total 10.50 10.50 0.00 10.50 321,867$ 321,124$ -$ 321,124$
Utility Customer Service Position Totals
Full Time Total 29.50 29.50 0.00 28.50 982,620$ 990,549$ -$ 905,328$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
UTILITY CUSTOMER SERVICE FUND TOTALS 29.50 29.50 0.00 28.50 982,620$ 990,549$ -$ 905,328$
Fleet Maintenance Fund
Fleet Services Parts Activity Center
Assistant Buyer 1.00 1.00 1.00 34,831$ 34,831$ -$ 34,831$
Warehouse Assistant 1.00 1.00 1.00 25,321 28,699 - 28,699
Total 2.00 2.00 0.00 2.00 60,152$ 63,530$ -$ 63,530$
Fleet Services Admin. Activity Center
Fleet Services Superintendent 1.00 1.00 1.00 69,755$ 71,832$ -$ 71,832$
Customer Service Rep. 1.00 1.00 1.00 27,177 28,136 - 28,136
Shop Foreman 1.00 1.00 1.00 43,174 44,676 - 44,676
Mechanic 10.00 10.00 10.00 340,701 349,732 - 349,732
Total 13.00 13.00 0.00 13.00 480,807$ 494,376$ -$ 494,376$
Fleet Fund Full-time Position Totals
Full Time Total 15.00 15.00 0.00 15.00 540,959$ 557,906$ -$ 557,906$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
FLEET FUND TOTALS 15.00 15.00 0.00 15.00 540,959$ 557,906$ -$ 557,906$
Communications Fund
Communication Services Division
Communication Services Coord. 1.00 0.00 0.00 64,449$ -$ -$ -$
Sr. Communications Technician 1.00 0.00 0.00 54,333 - - -
Network Systems Administrator 1.00 0.00 0.00 49,580 - - -
Communications Technician 4.00 0.00 0.00 204,964 - - -
Total 7.00 0.00 0.00 0.00 323,746$ -$ -$ -$
Communications Full-time Position Totals
Full Time Total 7.00 0.00 0.00 0.00 323,746$ -$ -$ -$
Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$
COMMUNICATIONS FUND TOTALS 7.00 0.00 0.00 0.00 323,746$ -$ -$ -$
All Funds Full-time Total 869.00 871.00 13.00 873.50 38,629,295$ 39,794,558$ 691,381$ 40,131,310$
ALL FUNDS TOTAL 935.00 937.00 13.00 939.00 40,025,181$ 41,198,204$ 691,381$ 41,305,718$
* Temporary / Seasonal Position
**Sustainability Coordinator funded from FY10 - FY12
C-12 Personnel
100.00
120.00
140.00
160.00
180.00
200.00
Personnel Totals by Department
804.75 804.50 804.75 832.75 867.25 886.75 904.00 935.00 937.00 940.00
2002 2003 2004 2005 2006 2007 2008 2009 2010
Revised
2011
Approved
Full Time Equivalent Positions
*1. Public Works: Public Works - General Gov’t Division, Sanitation, BVSWMA, and Fleet Maintenance Divisions
**2. Information Technology: IT - General Gov’t Division and Communications Divisions
***3. Fiscal Services: Fiscal Services General Government Division, Juvenile Case Manager Division, Court Security, and Utility Customer Service
The above graphs are based on Full-Time Equivalents (FTEs) which includes both temporary/seasonal and full-time regular positions.
0.00
20.00
40.00
60.00
80.00
100.00
120.00
140.00
160.00
180.00
200.00
Personnel Totals by Department
FTE FY09 FTE FY10 FTE FY11
804.75 804.50 804.75 832.75 867.25 886.75 904.00 935.00 937.00 940.00
2002 2003 2004 2005 2006 2007 2008 2009 2010
Revised
2011
Approved
Full Time Equivalent Positions
C-13 Personnel
Description FY05 Actual FY06 Actual FY07 Actual FY08 Actual FY09 Actual
FY10 Revised
Budget
FY10 Year-End
Estimate
FY11 Approved
Budget
General Fund Revenues
Current taxes 6,364,483 6,798,030 7,580,859 8,554,331 9,459,010 11,144,456 11,144,456 12,346,704
Delinquent taxes 60,185 37,079 70,432 51,408 68,757 70,631 65,000 65,000
Penalty and interest 41,224 29,848 46,649 46,250 43,843 46,007 42,000 42,000
Ad valorem taxes 6,465,892$ 6,864,957$ 7,697,940$ 8,651,989$ 9,571,610$ 11,261,094$ 11,251,456$ 12,453,704$
Local sales tax 15,440,349 16,748,283 18,068,595 19,824,512 19,436,672 19,624,512 19,077,164 19,077,164
Local sales tax 15,440,349$ 16,748,283$ 18,068,595$ 19,824,512$ 19,436,672$ 19,624,512$ 19,077,164$ 19,077,164$
Mixed drink tax 259,686 330,762 371,758 419,067 435,034 459,000 420,000 420,000
Natural gas franchise taxes 189,062 414,171 396,620 442,205 477,833 535,000 475,000 475,000
Telecable franchise taxes 610,101 680,995 724,901 830,216 1,003,111 960,000 1,050,000 1,050,000
Telephone franchise taxes 910,310 973,635 796,149 756,412 661,884 648,000 575,000 520,000
Oil & gas franchise taxes 150 53,370 - 41,567 43,755 44,000 35,000 35,000
Use of streets 8,867 10,170 13,525 20,379 31,035 30,000 20,000 20,000
Mixed Drink & Franchise 1,978,176$ 2,463,103$ 2,302,954$ 2,509,846$ 2,652,652$ 2,676,000$ 2,575,000$ 2,520,000$
Mixed drink 29,523 24,090 28,035 27,682 34,055 30,000 33,000 33,000
Bldg contractors license 17,707 17,858 19,830 17,933 18,194 13,000 16,500 16,500
Electrical licenses 5,270 3,974 3,750 2,550 2,650 2,300 2,500 2,500
Taxi licenses - - - - - - - -
Itinerant vendor licenses 451 414 115 312 462 - 350 350
Irrigation licenses 2,788 1,012 700 950 1,000 1,100 800 800
Mechanical licenses 3,614 2,512 2,950 2,250 2,346 1,800 2,500 2,500
Plumbing licenses 2,754 1,762 2,200 2,050 2,150 1,700 - -
Ambulance licenses 1,450 1,400 1,550 830 825 800 1,600 1,600
Wrecker licenses 4,865 6,355 5,875 7,280 8,585 3,200 7,000 7,000
Builders permits 623,504 588,141 771,350 716,576 578,988 631,700 500,000 475,000
Electrical permits 72,023 59,294 81,276 93,905 55,454 50,300 50,000 47,500
Plumbing permits 102,557 89,246 119,941 124,355 92,542 91,000 72,800 69,000
Mechanical permits 63,824 55,972 61,229 65,980 56,220 48,500 45,000 43,000
Rental Registration Fees - - - - 63,194 55,000 55,000 55,000
Street cut permits - - - - - - - -
Irrigation permits 9,780 11,520 10,320 10,320 8,800 6,500 8,500 8,500
Child safety programs 84,873 82,043 81,954 81,805 81,511 81,000 81,000 81,000
Bicycle permits - - - - - - - -
Livestock 30 - 30 125 175 - 35 35
Licenses and permits 1,025,013$ 945,593$ 1,191,105$ 1,154,903$ 1,007,151$ 1,017,900$ 876,585$ 843,285$
General government grants 212,449 110,432 350,229 136,689 182 - 34,000 -
Fiscal Grants - - - - 3,860 - - -
Public Works Grants - - - - 7,792 - - -
Parks grants - - - - - - - -
Police grants 65,320 44,626 28,899 69,731 6,089 22,436 22,436 -
Fire grants 103,576 - - - 80,676 - 254,732 -
Parks grants - - - - 278,417 - - -
Police grants 3,515 - - - - - - -
Fire department 174,453 179,687 185,077 251,894 319,936 176,305 176,305 176,305
Police grants - 2,000 - - - - - -
Reimbursed costs 14,812 272,499 23,147 39,386 106,926 26,000 36,028 -
Other - - 17,000 - - - - -
Intergovernmental revenue 574,125$ 609,244$ 604,352$ 497,700$ 803,878$ 224,741$ 523,501$ 176,305$
Concessions 28,908 21,533 70,834 100,933 118,110 119,300 114,000 -
Non-taxable - - - - - - 204 -
Adamson pool revenues 138,400 148,167 159,315 171,601 154,253 175,500 165,300 165,300
Cs jr high natatorium 3,509 5,401 7,364 4,628 7,409 7,900 6,500 6,500
Southwood pool revenues 86,639 92,156 79,874 91,140 88,254 90,500 90,000 90,000
Thomas pool revenues 23,775 24,578 21,781 30,787 36,720 26,900 30,000 30,000
Swimming 96,658 104,827 91,456 116,651 116,429 117,900 110,000 110,000
Tennis program 23,255 24,707 34,637 39,099 30,796 38,000 30,000 11,000
Misc sports instruction 6,905 7,133 5,333 6,404 4,886 6,000 4,750 4,750
Sports programs 284,205 294,307 284,209 286,683 306,231 285,900 300,000 27,925
Tournament Fees - - 141,420 70,796 64,307 150,000 55,000 55,000
Wpc ticket sales (nt) 1,947 2,375 3,820 1,367 8,600 2,000 2,000
Reimbursed expenses 4,158 13,562 17,637 7,365 27,575 24,900 18,000 18,000
Serior services programs 225 273 220 285 240 400 160 -
Heritage programs - - - - - - 3,500 3,500
Teen center admissions 439 79 320 - - - - -
Revenue for Major Funds
D-1 Revenue History and Budget Estimates
Description FY05 Actual FY06 Actual FY07 Actual FY08 Actual FY09 Actual
FY10 Revised
Budget
FY10 Year-End
Estimate
FY11 Approved
Budget
Revenue for Major Funds
Teen center memberships 710 1,310 1,360 1,860 2,410 2,100 2,100 -
Miscellaneous 946 297 - - - - - -
Lincoln center passes 11,348 16,677 21,525 17,583 21,758 19,600 20,000 20,000
Other parks revenue (nt) 11,623 15,019 23,576 4,777 7,341 3,200 10,000 10,000
Misc parks revenue 6 4,254 12,344 12,036 18,019 22,800 8,000 8,000
Parks and recreation 723,656$ 776,655$ 977,024$ 962,628$ 1,006,105$ 1,099,500$ 969,514$ 561,975$
Fingerprinting 3,950 8,678 6,684 6,362 7,924 6,900 6,900 6,900
Police reports 13,571 13,573 9,706 10,114 12,673 13,000 11,000 11,000
Records checks 568 359 354 382 320 300 300 300
Arrest fees 120,562 104,849 104,030 110,185 107,323 106,050 110,000 111,100
Warrant service fees (279) - - - - - - -
Escort services 16,600 25,262 27,725 28,316 28,394 35,800 28,000 28,000
False alarms 10,825 9,975 14,235 15,925 11,325 11,300 11,300 11,300
Restitution 1,653 1,761 7,808 810 - 100 100 100
Other 237,375 266,401 320,677 337,143 302,448 351,500 250,000 300,000
Police department 404,825$ 430,858$ 491,217$ 509,237$ 470,407$ 524,950$ 417,600$ 468,700$
EMS transport (ambulance) 619,355 618,084 421,894 198,070 306,946 295,000 220,000 222,200
EMS transport - NRS - - 405,704 602,521 580,492 715,000 40,000 -
EMS Transport - Emergicon - - - - 3,712 - 800,000 1,040,000
EMS Athletic Standbys - - - 500 400 - 2,800 2,800
Other EMS standbys - 1,238 713 - - - - -
SMs reports 362 377 269 82 54 100 100 100
Hazard materials response 3,930 7,027 4,231 - 31,011 2,900 - -
Fire inspection fees - - - - - - - -
Auto hood test 300 720 630 1,050 800 1,000 500 500
Auto fire alarm 1,160 1,273 431 4,246 7,890 2,500 2,000 2,000
Day care centers 390 360 360 640 927 600 800 800
Foster homes 240 120 300 300 405 300 400 400
Health care facilities 200 150 200 100 300 300 450 450
Nursing homes 20 50 100 550 300 500 150 150
Fire sprinkler/standpipe 3,713 2,240 8,557 8,262 11,585 8,300 5,000 5,000
Natural gas system 30 - 4 - - - - -
Fuel line leak - - - 100 - - - -
Fuel tank leak - - - - - - - -
Administration fee 1,800 1,440 1,320 960 720 1,000 - -
Mowing charges 2,625 5,145 3,126 2,036 1,703 2,800 - -
Restitution - - - 388 202,121 - 4,000 4,000
Fire Reports - - 4 - - - 44 44
Other 4,650 - - 885 - - - -
Fire department 638,775$ 638,224$ 847,842$ 820,690$ 1,149,366$ 1,030,300$ 1,076,244$ 1,278,444$
Accident Fees - - 3 - (5) - - -
General admin fees 62,553 56,331 55,714 44,875 46,510 42,168 60,000 61,200
Court dismissal fees 11,980 6,620 7,730 12,410 17,680 12,459 25,000 25,500
Time pmt fee/unreserved 29,041 37,135 34,993 34,158 29,491 33,095 33,095 33,757
City omni 45,147 24,994 22,335 22,989 22,994 25,928 25,928 26,447
Warrant service fees 115,453 157,472 157,306 146,367 131,625 145,384 145,384 148,292
General admin fees 1,650 1,788 1,627 1,278 1,210 1,160 1,200 1,224
Judicial/courts 265,824$ 284,340$ 279,707$ 262,077$ 249,505$ 260,194$ 290,607$ 296,420$
Lot mowing - - - - - - - -
Miscellaneous charges 14,928 15,766 25,175 19,773 17,576 9,800 15,000 15,300
Filing fees 109,909 125,255 134,977 135,856 78,973 100,200 145,000 174,000
Zoning letters 1,756 760 1,711 1,198 640 600 700 714
Misc planning charges 1,701 4,521 2,828 6,097 3,985 3,600 2,500 2,550
O & g pipeline admin fees - 102,760 4,880 42,312 5,725 4,600 9,200 9,384
Maps/plans/ordinances 1,093 557 490 330 279 300 300 306
Misc engineering charges 3,668 2,768 2,177 1,679 6,747 900 2,000 2,040
Miscellaneous - - - - - - - -
Development services 133,055$ 252,387$ 172,238$ 207,245$ 113,925$ 120,000$ 174,700$ 204,294$
Certificate searches 16,287 26,517 31,344 30,599 34,245 34,400 35,000 35,700
Preservation fee - 2 - - - - - -
Xerox/repro charges 710 685 222 520 1,712 500 1,500 1,530
Postage/Certificate Mail - - - - - - 60 -
General government 16,997$ 27,204$ 31,566$ 31,119$ 35,957$ 34,900$ 36,560$ 37,230$
D-2 Revenue History and Budget Estimates
Description FY05 Actual FY06 Actual FY07 Actual FY08 Actual FY09 Actual
FY10 Revised
Budget
FY10 Year-End
Estimate
FY11 Approved
Budget
Revenue for Major Funds
Charges for services 1,459,476$ 1,633,013$ 1,822,571$ 1,830,368$ 2,019,160$ 1,970,344$ 1,995,711$ 2,285,088$
Child safety 52,523 45,854 43,906 44,626 30,600 36,796 40,000 40,000
City parking fines 929 1,347 1,038 316 1,194 957 3,500 3,570
Civil parking fines 34,450 3,828 2,917 4,612 3,267 2,271 2,271 2,315
City pedestrian fines 15 - - - - - - -
Traffic fines 54,357 44,874 39,974 41,243 35,676 37,596 40,000 40,000
Other mun court fines 3,375,789 3,190,004 3,168,653 3,322,030 3,204,096 3,156,252 3,350,000 3,350,000
Misc fines and penalties 850 - - - - - 175 179
Forfeited deposits - - - - - - - -
Fines and forfeits 3,518,913$ 3,285,907$ 3,256,488$ 3,412,827$ 3,274,833$ 3,233,872$ 3,435,946$ 3,436,064$
Bank account interest 1,277 432 - - - - - -
Interest on investments 332,864 456,832 604,901 458,641 208,072 275,000 115,000 115,000
Realized gain/loss (7,039) (628) 398 25,269 74 - - -
Net Inc/Dec in FMV - - 92,113 10,939 - - - -
Other - - - 753 - - - -
Investment income 327,102$ 456,636$ 697,412$ 495,602$ 208,146$ 275,000$ 115,000$ 115,000$
Capital imprvmnts assmnts 225 131,823 - 914 - - - -
Ballfield rentals 19,370 30,040 32,583 29,153 35,480 35,800 35,800 35,800
Lincoln rentals 13,525 12,050 13,148 16,382 14,572 16,500 19,000 19,000
Park pavilion rentals 21,371 22,210 23,460 27,703 32,558 32,900 34,000 34,000
Teen center rentals 1,790 1,935 938 725 350 900 495 495
Mineral royalty interests 3,967 3,231 3,700 1,836 513 - - -
Conference center rentals 35,054 197 - - - - - -
Conf ctr rent (taxable) 10,098 9,059 9,494 10,691 5,228 8,900 4,700 4,747
Conf Ctr rent (nontaxable) 81,361 109,795 128,165 132,539 134,590 117,200 150,000 151,500
Wpc ampitheatre 3,980 3,050 3,000 5,096 16,320 13,300 7,500 7,575
Equip rental (nontaxable) 18 - - - - - - -
Misc rents and royalties 53,298 53,298 46,738 54,880 53,049 53,100 53,100 53,631
Police 8,562 1,832 7,199 5,001 4,841 - 1,505 1,520
Fire - - - 2,000 70 - - -
Parks and recreation 7,020 5,449 7,906 1,545 1,254 1,800 750 758
Library 16,500 - 16,500 16,500 16,500 16,500 11,500 11,615
Miscellaneous 5,000 5,000 - - 60 - - -
Damage reimbursement 530 1,099 266 426 - - - -
Animal control services - 26,153 11,400 - - - - -
Fire - 13,362 20,231 23,789 24,424 14,200 21,000 21,210
Other reimbursed expenses 57,392 14,765 (13,824) - - - - -
Other misc revenue 5 - 215 817 6 - - -
Cash over/short 791 446 400 (297) 1,105 - - -
Collection service fees 5,562 1,117 1,401 889 615 600 400 404
Municipal court 146,053 124,087 120,749 116,082 105,486 101,000 120,000 121,200
Sale of abandoned proprty - - - -
Sale of scrap 1,085 2,426 13,851 2,455 3,090 1,500 4,500 4,545
Other 40,618 57,714 72,411 32,555 58,722 46,400 52,000 52,520
Other misc rev/taxable 38 - - - - - - -
Other misc rev/nontaxable 13,365 9,053 7,000 7,000 21,429 20,000 20,000 20,200
Thoroughfare rehab fund - - - - - - - -
Police Seizure fund - 5,968 - - - - -
General fund (contra) - - - - - - - -
Community development 23,764 3,947 9,868 8,200 16,624 - - -
Red Light Camera Fund - - - 28,233 - 45,000 - -
General Govt. Proj. fund - 24,421 32,000 - - - - -
Sale of gen fixed assets 12,182 17,500 11,080 13,621 5,606 - 2,740 2,767
Miscellaneous 582,522$ 691,025$ 579,879$ 538,735$ 552,492$ 525,600$ 538,990$ 543,487$
Electric 4,895,000 5,417,000 6,556,620 7,641,082 8,244,343 8,909,891 8,909,891 8,809,891
Water 893,380 925,000 1,039,600 1,107,238 1,109,573 1,408,505 1,408,505 1,295,000
Sewer 922,800 982,000 1,021,900 1,092,115 1,125,885 1,219,722 1,219,722 1,171,400
Solid Waste collection 349,700 369,000 409,000 463,000 487,000 716,644 716,644 703,056
Return on investment 7,060,880$ 7,693,000$ 9,027,120$ 10,303,435$ 10,966,801$ 12,254,762$ 12,254,762$ 11,979,347$
General Fund Total $ 39,156,104 $ 42,167,415 $ 46,225,440 $ 50,182,545 $ 51,499,500 $ 54,163,325 $ 53,613,629 $ 53,991,419
Recreation Fund Revenues
Adult Flag Football - - - - - - - 8,125
Adult Softball - - - - - - - 113,340
D-3 Revenue History and Budget Estimates
Description FY05 Actual FY06 Actual FY07 Actual FY08 Actual FY09 Actual
FY10 Revised
Budget
FY10 Year-End
Estimate
FY11 Approved
Budget
Revenue for Major Funds
Adult Volleyball - - - - - - - 21,000
Youth Basketball - - - - - - - 51,600
Youth Flag Football - - - - - - - 25,250
Youth Girls Softball - - - - - - - 22,500
Youth Volleybal - - - - - - - 22,980
Audlt Kickball - - - - - - - 7,280
Concessions Taxable - - - - - - - 114,000
Tennis Insturction - - - - - - - 19,000
SW Senior - - - - - - - 160
SW Teen - - - - - - - 2,100
Rec Rund Total -$ -$ -$ -$ -$ -$ -$ 407,335$
Hotel Tax Fund Revenues
Hotel/motel tax revenue 2,306,928 2,671,417 2,980,250 3,585,512 3,574,649 3,767,000 3,360,000 3,394,000
Penalty and interest 27 - - - - - - -
Interest on investments 89,270 153,589 246,468 263,489 12,683 26,000 28,000 28,000
Realized gain/loss (1,626) (159) 136 13,111 16 - - -
Net Inc/Dec in FMV - - 46,487 7,454 - - - -
Hist pres proj revenue 171 88 500 2,025 - - - -
Other 44,600 - - - - 2,000 - -
Hotel Tax Fund Total 2,439,370$ 2,824,935$ 3,273,841$ 3,871,591$ 3,587,348$ 3,795,000$ 3,388,000$ 3,422,000$
Debt Service Fund Revenues
Current taxes 8,607,122 8,941,462 9,896,134 10,917,976 12,001,683 12,184,028 12,184,028 11,958,136
Delinquent taxes 63,212 40,208 78,354 46,365 85,729 68,000 55,000 62,551
Penalty and interest 51,981 34,614 56,265 48,099 51,325 32,000 45,000 37,449
Interest on investments 98,614 155,870 246,286 284,105 111,370 170,000 61,000 100,000
Realized gain/loss (3,153) (160) 305 9,344 1,102 - - -
Net Inc/Dec in FMV - - 27,757 3,658 - - - -
Accrued bond interest 40,895 52,369 39,503 53,637 - - - -
Proceeds/Long Term Debt - - - - - - 4,265,000 -
Premiums on Bonds Sold - - - - - - 125,885 -
Wolf Pen Creek TIF Fund * 436,525 1,108,452 1,078,776 1,042,475 - - - -
Electric Fund * 255,761 375,026 376,014 - - - - -
Wastewater Fund * 216,747 317,819 318,656 - - - - -
Ngate Parking Garage Fund * 200,000 - - - (285,548) - - -
Equipment replacement * 414,538 587,123 551,625 379,688 180,350 - - -
Convention Center Fund - - - - - 223,615 - -
Hotel Tax Fund - - - - - - 223,615 222,519
BVSWMA, Inc - - - - - - - 395,419
Other - 17,567 10,628,648 - - - 30 -
Debt Service Fund Total 10,382,242$ 11,630,350$ 23,298,321$ 12,785,347$ 12,146,011$ 12,677,643$ 16,959,558$ 12,776,074$
* Transfers in from other City funds
Electric Fund Revenues
Electric Fund Total 51,364,314$ 60,227,704$ 67,585,260$ 77,490,817$ 83,254,945$ 92,138,000$ 91,319,975$ 98,329,236$
Water Fund Revenues
Residential 7,113,784 8,131,832 7,240,159 8,667,800 10,473,028 10,176,144 9,429,107 9,900,562
Commercial 1,896,482 2,192,864 2,017,945 2,593,545 3,408,045 3,590,845 2,827,762 2,968,846
Connect fees 69,740 72,870 83,996 82,490 74,130 77,646 70,635 72,048
Water taps 371,786 380,339 577,798 412,900 242,472 238,944 246,946 251,885
Misc operating revenues 2,643 1,750 134,702 2,610 1,700 1,471 2,609 1,500
Interest on investments 202,613 339,266 150,007 230,729 162,528 200,000 119,000 100,000
Realized gain/(loss) (3,664) (376) 88 11,705 86 - - -
Net Incr/Decr in FMV - - - 7,414 - - - -
Damage reimbursement - - 40,801 28,859 - - - -
Subrogation recovered 3,325 4,711 - 3,287 27,582 41,000 (163)-
Other reimbursed expenses - 2,175 - 55,607 13,084 20,500 - -
Developers 31,065 - - - - - - -
Land Rentals/Leases - - - 20,000 28,269 24,600 40,000 25,000
Sale of Scrap - - - 34,795 8,090 6,150 27,000 8,000
Gain on sale of property (6,310) 1,000 - - - - - -
Misc nonoperating revenue 9,549 34,783 10,778 294 - - - -
Other revenue - - - - - 87 - -
General Fund - - - - 40,000 - - 40,000
Other Transfers In / Equipment Replacement Fnd - - - 127,880 - - -
Water Fund Total 9,691,013$ 11,161,214$ 10,256,274$ 12,152,034$ 14,606,894$ 14,377,387$ 12,762,896$ 13,367,841$
Wastewater Fund Revenues
Residential 7,623,968 8,050,560 8,370,414 8,966,761 9,515,950 9,933,343 9,247,523 9,801,697
Commercial 1,788,766 1,802,108 1,913,339 2,004,960 1,962,868 2,055,272 1,924,168 2,040,350
D-4 Revenue History and Budget Estimates
Description FY05 Actual FY06 Actual FY07 Actual FY08 Actual FY09 Actual
FY10 Revised
Budget
FY10 Year-End
Estimate
FY11 Approved
Budget
Revenue for Major Funds
Sewer taps 220,995 228,400 237,080 197,965 203,055 208,609 198,179 202,143
Misc operating revenues 50 17,942 (17,738)6,719 7,152 6,180 5,000 5,000
Interest on investments 126,405 214,545 239,756 248,558 156,881 170,777 136,000 114,000
Realized gain/(loss) (2,380) (236) 118 12,575 80 - - -
Net Incr/Decr in FMV - - 63,292 7,554 - - - -
Subrogation recovered 7,940 - 2,986 - - - - -
Other reimbursed expenses - 2,948 - - - - - -
Developers 13,184 - - - - - - -
Sale of scrap - 3,543 - - 128 - - -
Gain on sale of property - 7,700 - - - - 1,550 -
Misc nonoperating revenue 6,715 6,786 18,804 7,711 80 - 9,700 -
Other revenue - - 6,968 - - - - -
General Fund - - - - 40,000 - - 40,000
Other Transfers In / Equipment Replacement Fnd - - - 605,314 - - -
Wastewater Fund Total 9,785,643$ 10,334,296$ 10,835,019$ 11,452,803$ 12,491,508$ 12,374,181$ 11,522,120$ 12,203,190$
Sanitation Fund Revenues
Residential/taxable 3,219,153 3,623,173 4,094,400 4,312,679 4,549,527 4,662,577 4,658,753 4,728,634
Residential sales/nontax 14,827 16,137 17,930 18,592 20,806 22,498 19,478 19,770
Commercial/taxable 1,586,207 1,695,480 1,930,969 2,010,993 1,961,770 2,047,524 1,807,540 1,928,232
Commercial/nontaxable 236,618 261,732 300,923 314,591 323,801 321,101 327,879 331,158
State surcharge/taxable 2,286 1,385 3,505 2,797 1,667 2,497 1,600 1,600
State surcharge/nontax - - 4 3 - - - -
Dead animal pickup 768 552 - - - - - -
Rolloff rental/taxable 15,671 15,773 21,379 20,534 18,628 21,445 14,000 14,000
Rolloff rental/nontaxable 1,693 1,669 1,796 1,554 1,966 2,252 1,500 1,600
Misc fees for servcs/tax 9,339 12,399 11,304 12,341 17,489 14,861 21,000 21,000
Misc fees for servcs/ntax 1,023 807 498 999 1,094 1,024 2,300 2,400
Dumpster sales 76 80 74 30 - - - -
Other operating: recycling 51,023 50,238 64,584 86,452 46,462 70,658 46,000 46,000
Misc operating revenues 3,800 6,344 - - - - - -
Interest on investments 15,096 18,929 9,427 15,315 59,450 9,678 12,000 12,000
Realized gain/(loss) (345) (27) 1 846 99 - - -
Net Incr/Decr in FMV - - 1,353 349 - - - -
Other reimbursed expenses 675 2,655 2,280 85 - - - -
State Grants - - - - 17,792 - - -
Collection service fees 1,634 1,636 2,061 2,184 2,065 2,103 1,000 1,000
Sale of scrap - - - - 6,657 - - -
Gain on Sale of Property - - - (632) - - - -
Misc nonoperating revenue - - 4,509 (27) 3,940 3,941 - -
Other revenue - 370 - - - - - -
Other Misc Revenue - - (37,737)- - - - -
Sanitation Fund Total 5,159,544$ 5,709,332$ 6,429,259$ 6,799,685$ 7,033,213$ 7,182,159$ 6,913,050$ 7,107,394$
Drainage Fund Revenues
Other reimbursed expenses - - 6,680 -
Residential 883,604 922,539 956,378 1,001,871 1,480,027 1,434,600 1,513,550 1,558,957
Commercial 226,857 236,573 243,187 251,370 313,147 403,500 318,257 327,843
Interest on investments 135,261 258,976 227,207 120,152 58,652 14,000 30,000 29,900
Realized gain/loss - - - 6,025 25 - - -
Net Incr/Decr in FMV - 2,895 (1,850) - - -
Other 282 15,009 - 648 - - - 14,000
Drainage Fund Total 1,246,004$ 1,433,097$ 1,426,772$ 1,389,641$ 1,850,002$ 1,852,100$ 1,861,807$ 1,930,700$
Major Funds Revenue Total 129,224,234$ 145,488,346$ 169,330,186$ 176,124,462$ 186,469,421$ 198,559,795$ 251,954,663$ 302,271,760$
D-5 Revenue History and Budget Estimates
College Station City Charter Amended 5132006-Page 10
ARTICLE V
THE BUDGET
Fiscal Year
Section 45. The fiscal year of the City of College Station shall be determined by ordinance of the Council. Such
fiscal year shall also constitute the budget and accounting year.
Preparation and Submission of Budget
Section 46. The City Manager, between thirty (30) and ninety (90) days prior to the beginning of each fiscal
year, shall submit to the City Council a proposed budget which shall provide a complete financial plan for the
fiscal year.
Proposed Expenditures Compared With Other Years
Section 47. The City Manager shall, in the preparation of the budget, place in parallel columns opposite the
various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year,
the estimated for the current fiscal year, and the proposed amount for the ensuing fiscal year.
Budget a Public Record
Section 48. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the
City Council and shall be a public record for inspection by anyone. The City Manager shall cause copies to be
made for distribution to all interested persons.
Notice of Public Hearing on Budget
Section 49. At the meeting at which the budget is submitted, the City Council shall fix the time and place of a
public hearing on the budget and shall cause to be published a notice of the hearing setting forth the time and
place thereof at least five (5) days before the date of the hearing.
Public Hearing on Budget
Section 50. At the time and place set for a public hearing on the budget, or at any time and place to which such
public hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget
submitted, and all interested persons shall be given an opportunity to be heard for or against any item or the
amount of any item therein contained.
Proceedings on Budget After Public Hearing Amending or Supplementing Budget
Section 51. After the conclusion of such public hearing, the City Council may insert new items or may increase
or decrease the items of the budget, except items in proposed expenditures fixed by law. Before inserting any
additional item or increasing any item of appropriation which will increase the total budget by three (3%) percent
or more, it must cause to be published a notice setting forth the nature of the proposed increases and fixing a
place and time, not less than five (5) days after publication, at which the City Council will hold a public hearing
thereon.
E-1 Budget Provision Stated in Charter
College Station City Charter Amended 5132006-Page 11
Proceedings on Adoption of Budget
Section 52. After such further hearing, the City Council may insert the additional item or items, and make the
increase or increases, to the amount in each case indicated by the published notice, or to a lesser amount; but
where it shall increase the total proposed expenditures, it shall also provide for an increase in the total anticipated
revenue to at least equal such total proposed expenditures.
Vote Required for Adoption
Section 53. The budget shall be adopted by the favorable vote of a majority of the members of the entire City
Council.
Date of Final Adoption; Failure to Adopt
Section 54. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the
fiscal year. Should the City Council take no final action on or prior to such day, the budget as submitted by the
City Manager shall be deemed to have been finally adopted.
Effective Date of Budget; Certification; Copies Made Available
Section 55. Upon final adoption, the budget shall be filed with the City Secretary. The final budget shall be
printed, or otherwise reproduced, and a reasonable number of copies shall be made available for the use of all
offices, departments and agencies, and for the use of interested persons and civic organizations.
Budget Establishes Appropriations
Section 56. From the effective date of the budget, the several amounts stated therein as proposed expenditures
shall be and become appropriated to the several objects and purposes therein named.
Budget Establishes Amount to be Raised by Property Tax
Section 57. From the effective date of the budget, the amount stated therein as the amount to be raised by
property tax shall constitute a determination of the amount of the levy for the purposes of the City in the
corresponding tax year.
Contingent Appropriation
Section 58. Provision shall be made in the annual budget and in the appropriation ordinance for a contingent
appropriation in an amount not more than three (3) percent of the total budget expenditure, to be used in case of
unforeseen items of expenditures. Such contingent appropriation shall be under the control of 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 59. The total estimated expenditures of the general fund and debt fund shall not exceed the total
estimated resources of each fund.
The City Council may by ordinance amend the budget during a fiscal year if one of the following conditions
exists:
1. If during the fiscal year the City Manager certifies that there are available for appropriation revenues in
excess of those estimated in the budget, the City Council, by ordinance, may make supplemental
appropriations for the year up to the amount of such excess. Before approval, the Council shall hold a
public hearing on the proposed budget amendment. A notice of the time and place of a public hearing on
E-2 Budget Provision Stated in Charter
College Station City Charter Amended 5132006-Page 12
the supplemental appropriation shall be published in the official newspaper of the City of College Station.
The notice shall be placed in the newspaper at least five (5) 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.
Lapse of Appropriation
Section 60. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been
expended or lawfully encumbered.
E-3 Budget Provision Stated in Charter
FISCAL AND BUDGETARY
POLICY STATEMENTS
I. STATEMENT OF PURPOSE
The broader intent of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve a long-term
stable and positive financial condition. The watchwords of the City’s financial management include integrity, prudent
stewardship, planning, accountability, and full disclosure.
The more specific purpose is to provide guidelines to the Chief Financial Officer in planning and directing the City’s day-
to-day financial affairs and in developing recommendations to the City Manager and City Council.
The scope of these policies generally spans, among other issues, accounting, purchasing, auditing, financial reporting,
internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure
control, asset management, debt management, and planning concepts, in order to:
A. Present fairly and with full disclosure the financial position and results of the financial operations of the City in
conformity with generally accepted accounting principles (GAAP), and
B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with
provisions of the Texas Local Government Code and other pertinent legal documents and mandates.
The City Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget
process.
II. OPERATING BUDGET
A. PREPARATION. Budgeting is an essential element of the financial planning, control, and evaluation process of
municipal government. The “operating budget” is the City’s annual financial operating plan. The budget includes all
of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service
funds of the City. The budgets for the General Funds and Special Revenue Funds are prepared in the Office of
Budget and Strategic Planning on the modified accrual basis of accounting. Under this basis, revenues are
recognized when they become measurable and available to finance expenditures of the current period. Expenditures
are recognized when the related fund liability is incurred with the exception of: unmatured interest on long term debt
which is recognized when due, and certain compensated absences and claims and judgments such as accrued
vacation leave which are recognized when the obligations are expected to be liquidated with expendable resources.
The budgets for the Enterprise and Internal Service Funds are similarly prepared on the modified accrual basis of
accounting where cash transactions are included in the budget presentation in lieu of non cash transactions such as
depreciation. The focus is on the net change in working capital (current assets less current liabilities).
The budget is prepared with the cooperation of all City Departments, and is submitted to the City Manager who
makes any necessary changes and transmits the document to the City Council. The budget shall be presented to the
City Council no later than six weeks prior to fiscal year end, and shall be enacted by the City Council on or before
the twenty-seventh day of the last month of the preceding fiscal year.
1. APPROVED BUDGET. An approved budget shall be prepared by the Manager with the participation of all of
the City’s Department Directors within the provisions of the City Charter.
a. The budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget
for operations and maintenance costs, (3) service level adjustments for increases or decreases to existing
service levels, and (4) revenues.
F-1 Fiscal and Budgetary Policy Statements
b. The budget review process shall include Council participation in the development of each of the four segments
of the approved budget and a public hearing to allow for citizen participation in the budget preparation.
c. The budget process shall span sufficient time to address policy and fiscal issues by the Council.
d. A copy of the approved budget shall be filed with the City Secretary when it is submitted to the City Council in
accordance with the provisions of the City Charter.
2. ADOPTION. Upon the presentation of an approved budget document to the Council, the Council shall call and
publicize a public hearing. The Council will subsequently adopt by ordinance such budget as it may have been
amended as the City’s Annual Budget, effective for the fiscal year beginning October 1.
3. BUDGET AWARD. The operating budget will be submitted annually to the Government Finance Officers
Association (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation.
B. BALANCED BUDGET. The operating budget will be balanced with current revenues, exclusive of beginning
resources, greater than or equal to current expenditures/expenses. Excess balances shall be used as capital funds or
other non-recurring expenditures.
C. PLANNING. The budget process will be coordinated so as to identify major policy issues for City Council. The
budget process will be a part of an overall strategic planning process for the City.
D. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to assess their
budgetary and operational performance and to enable the Office of Budget and Strategic Planning to monitor and
control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council
quarterly within thirty (30) working days after the end of each quarter. Such reports will be in a format appropriate to
enable the City Council to understand the big picture budget status.
E. CONTROL. Operating expense control is addressed in Section IV. of these Policies.
F. CONTINGENT APPROPRIATION. Pursuant to Section 58 of the Charter of the City of College Station, the City
will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this
appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The
proceeds shall be disbursed only by transfer to departmental appropriation. The transfer of this budget appropriation
shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $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.
F-2 Fiscal and Budgetary Policy Statements
2. CERTAINTY. A knowledge and understanding of revenue sources increases the reliability of the revenue system.
The City will understand its revenue sources and enact consistent collection policies to provide assurances that the
revenue base will materialize according to budgets and plans.
3. EQUITY. The City shall make every effort to maintain equity in its revenue system; i.e., the City shall seek to
minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes.
4. REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenue
base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and
ability to pay.
5. ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and collecting that
revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost and
cost of service
analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies
in order to reduce administrative costs.
6. DIVERSIFICATION AND STABILITY. A diversified revenue system with a stable source of income shall be
maintained. This approach will help avoid instabilities in particular revenue sources due to factors such as
fluctuations in the economy and variations in the weather. Stability is achieved by a balance between elastic and
inelastic revenue sources.
B. OTHER CONSIDERATIONS. The following considerations and issues will guide the City in its revenue policies
concerning specific sources of funds:
1. COST/BENEFIT OF INCENTIVES FOR ECONOMIC DEVELOPMENT. The City will use due caution in
the analysis of any tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscal
impact) analysis will be performed as part of such evaluation.
2. NON-RECURRING REVENUES. One-time or non-recurring revenues will not be used to finance ongoing
operations. Non-recurring revenues should be used only for one-time expenditures such as long-lived capital
needs. They will not be used for budget balancing purposes.
3. PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valued
at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the
Brazos County Appraisal District. Reappraisal and reassessment shall be done at a minimum of once every three
years.
A ninety-six and one half percent (96.5%) collection rate shall serve each year as a minimum goal for tax
collections. The City Manager may, for budget and forecasting purposes, use up to the tax rate in effect for the
current year’s budget. This policy will require that the City Manager justify a tax rate that is different from the
current tax rate. The justification will be based on City Council directions, needs arising from voter authorized
bonds, or other extraordinary conditions as may arise from time to time.
4. INVESTMENT INCOME. Earnings from investment (both interest and capital gains) of available monies,
whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from
which monies were provided to be invested.
5. USER-BASED FEES AND SERVICE CHARGES. For services associated with a user fee or charge, the direct
and indirect costs of that service will be offset by a fee where possible. There will be a review of fees and charges
no less than once every three years to ensure that fees provide adequate coverage of costs of services. User charges
may be classified as “full cost recovery,” “partial cost recovery,” and “minimal cost recovery,” based upon City
Council policy.
F-3 Fiscal and Budgetary Policy Statements
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 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 10% 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.
F-4 Fiscal and Budgetary Policy Statements
C. CENTRAL CONTROL. Modifications within the operating categories (salaries, supplies, maintenance, services,
capital etc.) can be made with the approval of the City Manager. Modifications to reserve categories and
interdepartmental budget totals will be done only by City Council consent with formal briefing and council action.
D. PURCHASING. The City shall make expenditures to promote the best interests of the citizens of College Station.
The City shall encourage free and unrestricted competition on bids and purchases, ensuring the taxpayers the best
possible return on and use of their tax dollars. It shall be the policy of the City to fully comply with and make
purchases or expenditures pursuant to the City’s Purchasing Manual which includes policies, rules, regulations,
procedures, state and federal law.
The Purchasing office, a division of Fiscal Services, is the central authority for all purchasing activity $3,000 and
greater. The City Manager or his designee, in consultation with appropriate City Departments, may determine the
procurement method for goods and services that provides the best value to the City. The purchase of goods or
services by the City at a total cost of less than $3,000 may be approved by the applicable department in accordance
with the department’s internal control procedures.
E. PROMPT PAYMENT. All invoices approved for payment by the proper City authorities shall be paid within thirty
(30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with the provisions
of Chapter 2251 of the Local Government Code.
The Chief Financial Officer shall establish and maintain proper procedures which will enable the City to take
advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and
legally delayed in order to maximize the City’s investable cash.
F. RISK MANAGEMENT. The City will aggressively pursue every opportunity to provide for the Public’s and City
employees’ safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability
claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options
may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon
actuarial determinations and not be used for purposes other than for financing losses.
G. REPORTING. Summary reports will be prepared showing actual expenditures as compared to the original budget
and prior year expenditures.
V. CAPITAL BUDGET AND PROGRAM
A. PREPARATION. The City’s capital budget will include all capital projects funds and all capital resources. The
budget will be prepared annually on a project basis. The capital budget will be prepared by the Office of Budget and
Strategic Planning with the involvement of responsible departments.
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.
F-5 Fiscal and Budgetary Policy Statements
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 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
F-6 Fiscal and Budgetary Policy Statements
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
A. INVESTMENTS. The Chief Financial Officer or the designee shall promptly invest all City funds with the
depository bank in accordance with the provisions of the current Bank Depository Agreement or in any negotiable
instrument authorized by the City Council under the provisions of the Public Funds Investment Act of 1987 as
amended, and in accordance with the City Council’s approved Investment Policies.
An investment report will be provided to the City Council quarterly. This report shall provide both summary and
detailed information on the City’s investment portfolio.
F-7 Fiscal and Budgetary Policy Statements
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
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
F-8 Fiscal and Budgetary Policy Statements
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.
F-9 Fiscal and Budgetary Policy Statements
3. The Hotel Tax Fund fund balance should be at least 15% of the annual budgeted expenditures. -Adequate reserves
are essential due to the nature of this revenue source and the reliance organizations have on this revenue source to
maintain ongoing operations.
4. The Internal Service Funds will attain and retain fund balance/working capital balances appropriate for the fund.
(a) Some funds such as Fleet Maintenance and Utility Customer Service need only a minimal working capital
balance in order to meet the needs of the fund.
(b) Other funds-such as the various insurance funds where risk is retained by the City in a self-insurance mode, a
reserve will be established based upon an actuarial determination. Such reserve will be used for no other
purposes than for financing losses under the insurance program.
(c) The Replacement Fund will have a working capital balance that will provide resources to replace covered
equipment when it is necessary to be replaced. The funds will be replenished based on anticipated life of
equipment and adjusted based on changes in the costs the covered equipment.
C. LIABILITIES AND RECEIVABLES. Procedures will be followed to maximize discounts and reduce penalties
offered by creditors. Current liabilities will be paid within 30 days of the invoice date or on receipt of the goods or
services, whichever is later. Accounts Receivable procedures will target collection for a maximum of 30 days from
service, with any receivables aging past 90 days to go to a collection agency. The Chief Financial Officer is authorized
to write-off uncollectible accounts that are delinquent for more than 365 days, if the proper delinquency procedures
have been followed.
D. CAPITAL AND DEBT SERVICE FUNDS.
1. Monies in the capital projects funds will be used within 36 months of receipt. Balances will be used to generate
interest income to offset increases in construction costs or other associated costs. Capital project funds are
intended to be expended.
2. Revenues in the General Debt Service Fund are stable, based on property tax revenues and transfers from other
funds. Remaining balances are maintained to meet contingencies and to make certain that the next year’s debt
service payments may be met in a timely manner. The fund balance should not fall below 81/3% (one month) of
average budgeted expenditures (in line with IRS guidelines).
XI. INTERNAL CONTROLS
A. WRITTEN PROCEDURES. Wherever possible, written procedures will be established and maintained by the
Chief Financial Officer for all functions involving purchasing, cash handling and/or accounting throughout the City.
These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement.
B. DEPARTMENT DIRECTORS’ RESPONSIBILITIES. Each department Director is responsible for ensuring that
good internal controls are followed throughout his or her Department, that all Fiscal Services Department directives
or internal controls are implemented, and that all independent auditor internal control recommendations are
addressed. Departments will develop and periodically update written internal control procedures.
C. INTERNAL REVIEWS/AUDITS. The Accounting Division will complete a review/audit of any department or
procedure as directed by the Chief Financial Officer. Audits of petty cash and cash receipts will be randomly
scheduled and conducted on an annual basis.
F-10 Fiscal and Budgetary Policy Statements
City of College Station
Land Area and Public Safety Statistics
(as of October 2010)
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 municipal election: 38,560
Number of votes cast in last municipal election: 3,897
Percentage of registered voters voting in last
municipal election: 10.11%
Miles of streets
Lane Miles 931.5
Centerline Miles 450
Miles of Sanitary Sewer Line:311 linear miles
Fire Protection
Number of stations: 5
Number of full-time employees: 130
Police Protection
Number of full-time employees: 184
Number of patrol units: 29
One jail facility with a capacity of: 20
Year Square Miles
1938 2.00
1940 2.51
1950 2.91
1960 6.34
1970 16.00
1980 24.01
1984 28.47
1994 32.55
1995 38.14
1996 40.69
2003 47.22
2004 47.23
2008 49.60
2009 49.60
2010 49.60
Area in Square Miles
G-1 Miscellaneous Statistical Data
City of College Station
Population and Demographic Estimates
Census +2010 93,991
Count +2006 74,125
2000 67,890
1990 52,456
1980 37,296
1970 17,676
1960 11,396
1950 7,925
Sex and Age
Male 52%
Female 48%
Under 5 years ##5.4%
5 to 9 years ##4.1%
10 to 14 years ##5.1%
15 to 19 years ##16.7%
20 to 24 years ##30.5%
25 to 34 years ##15.4%
35 to 44 years ##8.6%
45 to 54 years ##6.0%
55 to 59 years ##2.1%
60 to 64 years ##2.1%
65 to 74 years ##2.3%
75 to 84 years ##1.1%
85 years and older ##0.5%
Median Age 22.4
Race
White ##71.6%
Black ##5.1%
Hispanic or Latino ##13.1%
American Indian ##0.2%
Asian ##8.6%
Pacific Islander ##0.2%
Some other race 52 0.3%
Two or more races ##1.0%
Source for Above: Source: U.S. Census Bureau, 2006-2008 American Community Survey 3-year Estimate
+ Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of Planning and
Development Services.
G-2 Miscellaneous Statistical Data
(as of September 2010)
TOTAL NUMBER NUMBER PERCENT
YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED
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 39,997 38,294 1,703 4.3
2006 40,302 38,597 1,705 4.2
2007 41,288 39,690 1,598 3.9
2008 42,712 40,964 1,748 4.1
2009 45,998 43,566 2,432 5.3
*2010 48,169 45,503 2,666 5.9
Source: Texas Workforce Commission
*2010 represents labor force and employment through September.
**In 2005, the Bureau of Labor Statistics introduced a new methodology for calculating the unemployment
rate. Along with the new calculation method, Robertson and Grimes county were added to the
Bryan/College Station MSA.
Primary Labor Force for College Station
2000 - 2010
0.0
1.0
2.0
3.0
4.0
5.0
6.0
7.0
15,000
20,000
25,000
30,000
35,000
40,000
45,000
50,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Labor Force Unemployment %
G-3 Miscellaneous Statistical Data
City of College Station
Economic Characteristics
Civilian Labor Force Occupations for College Station
Civilian employed population 16 years and over:##
Management, professional, and related occupations ##47.8%
Service occupations ##17.5%
Sales and office occupations ##23.0%
Farming, fishing, and forestry occupations 72 0.3%
Construction, extraction, maintenance and repair occupations ##6.3%
Production, transportation, and material moving occupations ##5.0%
Source: U.S. Census Bureau, 2006-2008 American Community Survey 3-year Estimate
Income and Benefits for College Station
(in 2007 Inflation-Adjusted Dollars)
Households
Less than $10,000 ##22.9%
$10,000 to $14,999 ##6.3%
$15,000 to $24,999 ##12.6%
$25,000 to $34,999 ##8.7%
$35,000 to $49,999 ##10.8%
$50,000 to $74,999 ##13.8%
$75,000 to $99,999 ##8.8%
$100,000 to $149,999 ##9.1%
$150,000 to $199,999 ##3.8%
$200,000 or more ##3.2%
Median household income (dollars)$34,462
Mean household income (dollars)$54,475
Families
Less than $10,000 ##10.3%
$10,000 to $14,999 ##3.2%
$15,000 to $24,999 ##7.3%
$25,000 to $34,999 ##6.4%
$35,000 to $49,999 ##8.6%
$50,000 to $74,999 ##18.7%
$75,000 to $99,999 ##15.3%
$100,000 to $149,999 ##16.3%
$150,000 to $199,999 ##7.2%
$200,000 or more ##6.7%
Median household income (dollars)$68,400
Mean household income (dollars)$84,306
Non-family Households
Median household income (dollars)$17,476
Mean household income (dollars)$27,254
Mean travel time to work 16.2 minutes
Source: U.S. Census Bureau, 2006-2008 American Community Survey 3-year Estimate
G-4 Miscellaneous Statistical Data
UNIVERSITY
YEAR ENROLLMENT
2000 44,026
2001 44,618
2002 45,083
2003 44,813
2004 44,435
2005 44,578
2006 45,380
2007 46,542
2008 48,036
2009 48,787
2010 49,129
Source: Texas A&M News & Information, TAMU OISP
Texas A&M University Enrollment
1999 - 2010
40,000
41,500
43,000
44,500
46,000
47,500
49,000
TAMU Enrollment
Established in 1876, Texas A&M
University became the first public higher
education institution in Texas. Today,
more than 49,000 students are enrolled in
one of 10 colleges and 75 departments.
Texas A&M has the largest engineering
school in the U.S.
Research spending at the University
recently topped $500 million per year.
With such a unique past, Texas A&M
University gives College Station great
tradition.
G-5 Miscellaneous Statistical Data
Cit f Cll St tiCity of College StationCity of College Station
Construction PermitsConstruction Permits
Last Ten Calendar YearsLast Ten Calendar Years
(f Sb2010)(as of September 2010)(p )
Residential CommercialResidentialCommercial
Ctti Ctti TtlConstructionConstructionTotal
Nb Nb NbNumberNumberNumber
Year Value Value Valueof Permits of Permits of PermitsYearValueValue Valueof Permits of Permits of Permits
1999 1057 87 917 466 296 27 723 105 1353 115 640 5711999105787,917,466 296 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 5412001975101,703,574 313 44,592,967 1288 146,296,541
2002 1207 107 907 265 307 38 926 808 1514 146 834 07320021207107,907,265 307 38,926,808 1514 146,834,073
2003 1127 138,484,780 315 49,408,634 1442 187,893,41420031127138,484,780 315 49,408,634 1442 187,893,414
2004 985 100 504 006 336 114 543 138 1321 215 047 1442004985100,504,006 336 114,543,138 1321 215,047,144
2005 1991 127,265,816 419 31,169,195 2410 158,435,01120051991127,265,816 419 31,169,195 2410 158,435,011
2006 1048 126 249 768 410 57 162 203 1458 183 411 97120061048126,249,768 410 57,162,203 1458 183,411,971
2007 990 161,466,990 413 74,683,795 1403 236,150,785,,,,,,
2008 1111 159 187 147 395 155 621 254 1506 314 808 40120081111159,187,147 395 155,621,254 1506 314,808,401
2009 868 83 322 148 313 63 682 348 1181 147 004 496200986883,322,148 313 63,682,348 1181 147,004,496
2010*725 68,942,007 214 155,300,857 939 224,242,864201072568,942,007 214 155,300,857 939 224,242,864
350 000 0002500350 000 0002500350,000,000 2500 350,000,000 2500
300,000,000
350,000,000
2000
2500
300,000,000
350,000,000
2000
2500
300,000,000
350,000,000
2000
2500
250,000,000
300,000,000
350,000,000
2000
2500
250,000,000
300,000,000
350,000,000
1500
2000
2500
e $ed250,000,000
300,000,000
350,000,000
1500
2000
2500
e $ed200,000,000
250,000,000
300,000,000
350,000,000
1500
2000
2500
alue $ssued200,000,000
250,000,000
300,000,000
350,000,000
1500
2000
2500
Value $ts Issued150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
1000
1500
2000
2500
otal Value $rmits Issued150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
1000
1500
2000
2500
Total Value $Permits Issued150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
1000
1500
2000
2500
Total Value $Permits Issued100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
1000
1500
2000
2500
Total Value $# Permits Issued100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
500
1000
1500
2000
2500
Total Value $# Permits Issued50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
500
1000
1500
2000
2500
Total Value $# Permits Issued50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
500
1000
1500
2000
2500
Total Value $# Permits Issued50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
500
1000
1500
2000
2500
Total Value $# Permits Issued0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
Total Value $# Permits Issued0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits Issued0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits Issued0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits Issued0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
*NOTE:2010 - Through September of 2010
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
* NOTE:2010 - Through September of 2010
R id ti l C t ti i l d Si l f il d lli D l d A t t ll id ti l d l l b f
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
Residential Construction includes: Single family dwellings, Duplexes and Apartments as well as residential remodels, slabs, roofs,
t/ dii l
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
storage/accessory, and swimming pools.
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn,
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn,
demolition and sign permits.
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
demolition and sign permits.
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
S ThCitfCll SttiPli dDl tSi
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
Source:The City of College Station, Planning and Development Services
0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
0
500
1000
1500
2000
2500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Total Value $# Permits IssuedResidential Commercial Total Value
G-6 Miscellaneous Statistical Data
City of College Station
Parks and Recreation Facilities
(as of September 2010)
Recreation:1
56
26
4
1
1
30
1
36
1
2
76
1
1
3
1
1
5
4
Number of history walks/miles 1
1
1
2
1
6
1
8
10
34
36
34
12
4
Number of tennis courts (Includes 9 courts at A&M Consolidated HS 27
and 4 at Willowbranch Middle School)
Parks:
Facility Acres Facility Acres
Anderson 8.94 Merry Oaks 4.60
Arboretum/Bee Creek 43.50 1.59
Billie Madeley 5.14 Oaks 7.50
Brison 9.20 Parkway 1.90
Brother's Pond 16.12 Pebble Creek 10.20
7.34 Raintree 13.00
Castlegate 8.26 Reatta Meadows 3.00
Castlerock 5.86 Richard Carter 7.14
Cemetery 18.50 Sandstone 15.21
Cemetery - Memorial & AFOH 56.50 Smith Tract 11.80
Conference Center 2.30 Sonoma 7.16
Cove of Nantucket 3.92 Southeast 66.68
Creekview 14.01 Southern Oaks 14.49
Crescent Pointe 5.00 Southwest 9.42
Cy Miller 2.50 Southwood Athletic Complex 44.70
Eastgate 1.80 Steeplechase 9.00
Edelweiss 12.30 Stephen C. Beachy Central 47.20
Edelweiss Gartens 13.60 8.81
Emerald Forest 4.59 Thomas 16.10
Gabbard 10.67 University 10.20
Georgie K. Fitch 11.30 Veterans Park & Athletic Complex 150.00
Hensel (TAMU) 29.70 W.A. Tarrow (includes Lincoln) 21.26
Jack and Dorothy Miller 10.00 Windwood 1.37
John Crompton 15.26 Wolf Pen Creek 47.17
Lemontree 15.40 Woodcreek 6.60
Lick Creek 515.54 Woodland Hills 14.40
Lions 1.50
Longmire 4.16
Luther Jones 1.80 Total Park Acreage Maintained: 1,405.21
(Includes both Cemeteries and Conference Center)
52 Total
Number of batting cages
Number of cricket fields
Number of regional athletic parks
Number of regional nature parks
Number of cemeteries
Number of libraries
Number of disc golf courses
Number of water features or ponds
Number of nature trails
Number of open play areas
Number of picnic shelters, pavilions, & gazebos
Number of jogging/walking trails
Summit Crossing
Northgate
Carter's Crossing
Number of softball/baseball fields (Includes practice fields)
Number of conference centers
Number of picnic units
Number of gyms
Number of volleyball courts
Number of dog parks
Number of exercise stations along park trails
Number of parks with State of Texas Historic Markers
Number of arboretums
Number of memorials/memorial sites within parks
Number of outdoor plazas
Number of green rooms
Number of recreation centers
Number of soccer fields (Includes practice fields)
Number of amphitheaters
Number of playground units
Number of basketball courts
Number of swimming pools (Includes one CSISD-owned Natatorium)
Number of spray parks
Number of teen centers
G-7 Miscellaneous Statistical Data
City of College Station
College Station Utilities Statistics
(as of September 2010)
Utility Funds:
Electric Users (Connections) 35,132
Average Electrical Consumption: 64,749,976 Kwh/mo.
Water Users (Connections) 38,016
Average Monthly Water Consumption:359,805,000 Gallons
Number of Employees:
Electric 68.5
Water 29.5
Sewer 49
Water Capacity:
Number of Wells 9
Water Production Capacity 29,000,000
Number of Ground Storage Tanks 2
Total capacity (gallons)8,000,000
Number of Elevated Storage Tanks 2
Total capacity (gallons)5,000,000
Miles of Water Lines 395
Average Daily Water Use 11.4 Million Gallons
Electric System:
Maximum Demand 190 megawatts
Number of Stations 6
Miles of Distribution Lines 432
Sanitation Fund:
Number of Residential Tons Collected 19,238
Number of Commercial Tons Collected 36,558
Recycling Tonnage 1,053
Clean/Green Tonnage 2,956
Landfill size Currently 28 acres at Rock Prairie Road Landfill
20 acres under development at Twin Oaks Landfill
G-8 Miscellaneous Statistical Data
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
2-15-11 190,000 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
H-1 Debt Service Schedules
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
2-15-11 285,000 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
H-2 Debt Service Schedules
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 - $1,000,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,790,000
2-15-11 215,000 3.000% 66,150 281,150
8-15-11 62,925 62,925 344,075 3,415,000
2-15-12 225,000 3.000% 62,925 287,925
8-15-12 59,550 59,550 347,475 3,190,000
2-15-13 230,000 3.000% 59,550 289,550
8-15-13 56,100 56,100 345,650 2,960,000
2-15-14 240,000 3.125% 56,100 296,100
8-15-14 52,350 52,350 348,450 2,720,000
2-15-15 250,000 3.375% 52,350 302,350
8-15-15 48,131 48,131 350,481 2,470,000
2-15-16 260,000 3.500% 48,131 308,131
8-15-16 43,581 43,581 351,713 2,210,000
2-15-17 275,000 3.625% 43,581 318,581
8-15-17 38,597 38,597 357,178 1,935,000
2-15-18 285,000 3.750% 38,597 323,597
8-15-18 33,253 33,253 356,850 1,650,000
2-15-19 300,000 3.875% 33,253 333,253
8-15-19 27,441 27,441 360,694 1,350,000
2-15-20 315,000 4.000% 27,441 342,441
8-15-20 21,141 21,141 363,581 1,035,000
2-15-21 330,000 4.000% 21,141 351,141
8-15-21 14,541 14,541 365,681 705,000
2-15-22 345,000 4.125% 14,541 359,541
8-15-22 7,425 7,425 366,966 360,000
2-15-23 360,000 4.125% 7,425 367,425 367,425
Total Interest: 2,130,580$
H-3 Debt Service Schedules
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
2-15-11 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
H-4 Debt Service Schedules
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
2-15-11 195,000 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
H-5 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2006
PRINCIPAL - $7,375,000
Streets - $1,300,000; Traffic Signals and Safety System Improvements - $240,000;
Veteran's Park Phase II Development - $5,735,000; Park Facility Upgrades - $100,000;
DATE
PRINCIPAL
AMOUNT
ESTIMATED
INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
7,375,000
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
H-6 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. 2006 Refunding
PRINCIPAL - $10,255,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
10,255,000
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
H-7 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. Series 2007
PRINCIPAL - $3,930,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
3,930,000
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
H-8 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2008
PRINCIPAL - $9,455,000
Streets - $8,813,000; Traffic Signals and Safety System Improvements - $602,000;
Park Projects $40,000;
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
9,455,000
2-15-11 275,000 5.000% 172,534 447,534
8-15-11 165,659 165,659 613,194 7,595,000
2-15-12 290,000 5.000% 165,659 455,659
8-15-12 158,409 158,409 614,069 7,305,000
2-15-13 305,000 5.000% 158,409 463,409
8-15-13 150,784 150,784 614,194 7,000,000
2-15-14 320,000 5.000% 150,784 470,784
8-15-14 142,784 142,784 613,569 6,680,000
2-15-15 340,000 4.000% 142,784 482,784
8-15-15 135,984 135,984 618,769 6,340,000
2-15-16 355,000 4.000% 135,984 490,984
8-15-16 128,884 128,884 619,869 5,985,000
2-15-17 375,000 4.000% 128,884 503,884
8-15-17 121,384 121,384 625,269 5,610,000
2-15-18 395,000 4.000% 121,384 516,384
8-15-18 113,484 113,484 629,869 5,215,000
2-15-19 410,000 4.000% 113,484 523,484
8-15-19 105,284 105,284 628,769 4,805,000
2-15-20 435,000 4.125% 105,284 540,284
8-15-20 96,313 96,313 636,597 4,370,000
2-15-21 455,000 4.125% 96,313 551,313
8-15-21 86,928 86,928 638,241 3,915,000
2-15-22 480,000 4.250% 86,928 566,928
8-15-22 76,728 76,728 643,656 3,435,000
2-15-23 505,000 4.250% 76,728 581,728
8-15-23 65,997 65,997 647,725 2,930,000
2-15-24 530,000 4.375% 65,997 595,997
8-15-24 54,403 54,403 650,400 2,400,000
2-15-25 555,000 4.500% 54,403 609,403
8-15-25 41,916 41,916 651,319 1,845,000
2-15-26 585,000 4.500% 41,916 626,916
8-15-26 28,753 28,753 655,669 1,260,000
2-15-27 615,000 4.500% 28,753 643,753
8-15-27 14,916 14,916 658,669 645,000
2-15-28 645,000 4.625% 14,916 659,916 659,916 0
Interest 4,273,914
H-9 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2009
PRINCIPAL - $3,335,000
Streets - $595,000; Traffic Signals and Safety System Improvements - $455,000;
Park Projects $1,535,000; Fire Station #6 - $750,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
3,335,000
2-15-11 105,000 4.000% 65,704 170,704
8-15-11 63,604 63,604 234,308 3,135,000
2-15-12 110,000 3.500% 63,604 173,604
8-15-12 61,679 61,679 235,283 3,025,000
2-15-13 120,000 3.500% 61,679 181,679
8-15-13 59,579 59,579 241,258 2,905,000
2-15-14 120,000 3.500% 59,579 179,579
8-15-14 57,479 57,479 237,058 2,785,000
2-15-15 130,000 3.500% 57,479 187,479
8-15-15 55,204 55,204 242,683 2,655,000
2-15-16 130,000 3.500% 55,204 185,204
8-15-16 52,929 52,929 238,133 2,525,000
2-15-17 140,000 3.500% 52,929 192,929
8-15-17 50,479 50,479 243,408 2,385,000
2-15-18 155,000 3.500% 50,479 205,479
8-15-18 47,766 47,766 253,245 2,230,000
2-15-19 155,000 3.700% 47,766 202,766
8-15-19 44,899 44,899 247,665 2,075,000
2-15-20 160,000 3.900% 44,899 204,899
8-15-20 41,779 41,779 246,678 1,915,000
2-15-21 175,000 4.000% 41,779 216,779
8-15-21 38,279 38,279 255,058 1,740,000
2-15-22 180,000 4.050% 38,279 218,279
8-15-22 34,634 34,634 252,913 1,560,000
2-15-23 195,000 4.050% 34,634 229,634
8-15-23 30,685 30,685 260,319 1,365,000
2-15-24 200,000 4.300% 30,685 230,685
8-15-24 26,385 26,385 257,070 1,165,000
2-15-25 210,000 4.300% 26,385 236,385
8-15-25 21,870 21,870 258,255 955,000
2-15-26 220,000 4.500% 21,870 241,870
8-15-26 16,920 16,920 258,790 735,000
2-15-27 225,000 4.500% 16,920 241,920
8-15-27 11,858 11,858 253,778 510,000
2-15-28 250,000 4.650% 11,858 261,858
8-18-28 6,045 6,045 267,903 260,000
2-15-29 260,000 4.650% 6,045 266,045 266,045 0
Interest 1,646,531
H-10 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2009 (Refunding)
PRINCIPAL - $8.095,000
Refunding of Series 1998 (GOB), 1999 (GOB), 2000 (GOB and CO) and 2000A (CO)
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
8,095,000
2-15-11 1,605,000 4.000% 124,925 1,729,925
8-15-11 92,825 92,825 1,822,750 6,490,000
2-15-12 800,000 2.000% 92,825 892,825
8-15-12 84,825 84,825 977,650 5,690,000
2-15-13 820,000 2.000% 84,825 904,825
8-15-13 76,625 76,625 981,450 4,870,000
2-15-14 840,000 2.500% 76,625 916,625
8-15-14 66,125 66,125 982,750 4,030,000
2-15-15 865,000 3.000% 66,125 931,125
8-15-15 53,150 53,150 984,275 3,165,000
2-15-16 895,000 3.000% 53,150 948,150
8-15-16 39,725 39,725 987,875 2,270,000
2-15-17 930,000 3.250% 39,725 969,725
8-15-17 24,613 24,613 994,338 1,340,000
2-15-18 430,000 3.500% 24,613 454,613
8-15-18 17,088 17,088 471,700 910,000
2-15-19 445,000 3.500% 17,088 462,088
8-15-19 9,300 9,300 471,388 465,000
2-15-20 465,000 4.000% 9,300 474,300 474,300
Interest 1,053,475
H-11 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2010 (estimated)
PRINCIPAL - $19,635,000
Streets - $12,525,000; Park Projects $870,000; Fire Station #6 - $6,240,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
19,635,000
2-15-11 1,020,000 4.500% 348,522 1,368,522
8-15-11 418,838 418,838 1,787,359 18,615,000
2-15-12 635,000 4.500% 418,838 1,053,838
8-15-12 404,550 404,550 1,458,388 17,980,000
2-15-13 665,000 4.500% 404,550 1,069,550
8-15-13 389,588 389,588 1,459,138 17,315,000
2-15-14 695,000 4.500% 389,588 1,084,588
8-15-14 373,950 373,950 1,458,538 16,620,000
2-15-15 725,000 4.500% 373,950 1,098,950
8-15-15 357,638 357,638 1,456,588 15,895,000
2-15-16 760,000 4.500% 357,638 1,117,638
8-15-16 340,538 340,538 1,458,175 15,135,000
2-15-17 795,000 4.500% 340,538 1,135,538
8-15-17 322,650 322,650 1,458,188 14,340,000
2-15-18 830,000 4.500% 322,650 1,152,650
8-15-18 303,975 303,975 1,456,625 13,510,000
2-15-19 870,000 4.500% 303,975 1,173,975
8-15-19 284,400 284,400 1,458,375 12,640,000
2-15-20 910,000 4.500% 284,400 1,194,400
8-15-20 263,925 263,925 1,458,325 11,730,000
2-15-21 950,000 4.500% 263,925 1,213,925
8-15-21 242,550 242,550 1,456,475 10,780,000
2-15-22 995,000 4.500% 242,550 1,237,550
8-15-22 220,163 220,163 1,457,713 9,785,000
2-15-23 1,040,000 4.500% 220,163 1,260,163
8-15-23 196,763 196,763 1,456,925 8,745,000
2-15-24 1,090,000 4.500% 196,763 1,286,763
8-15-24 172,238 172,238 1,459,000 7,655,000
2-15-25 1,135,000 4.500% 172,238 1,307,238
8-15-25 146,700 146,700 1,453,938 6,520,000
2-15-26 1,190,000 4.500% 146,700 1,336,700
8-15-26 119,925 119,925 1,456,625 5,330,000
2-15-27 1,245,000 4.500% 119,925 1,364,925
8-15-27 91,913 91,913 1,456,838 4,085,000
2-15-28 1,300,000 4.500% 91,913 1,391,913
8-18-28 62,663 62,663 1,454,575 2,785,000
2-15-29 1,360,000 4.500% 62,663 1,422,663
8-15-29 32,063 32,063 1,454,725 1,425,000
2-15-30 1,425,000 4.500% 32,063 1,457,063 1,457,063 0
Interest 9,838,572
*Principal and interest payment amounts estimated prior to debt issue. Actuals received after proposed budget was submitted to Council.
H-12 Debt Service Schedules
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 - $52,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-11 80,000 4.30% 25,049 105,049
8-15-11 23,329 23,329 128,378 975,000
2-15-12 85,000 4.40% 23,329 108,329
8-15-12 21,459 21,459 129,788 890,000
2-15-13 90,000 4.50% 21,459 111,459
8-15-13 19,434 19,434 130,893 800,000
2-15-14 95,000 4.63% 19,434 114,434
8-15-14 17,237 17,237 131,671 705,000
2-15-15 100,000 4.75% 17,237 117,237
8-15-15 14,862 14,862 132,099 605,000
2-15-16 105,000 4.75% 14,862 119,862
8-15-16 12,368 12,368 132,230 500,000
2-15-17 115,000 4.88% 12,368 127,368
8-15-17 9,565 9,565 136,933 385,000
2-15-18 120,000 4.90% 9,565 129,565
8-15-18 6,625 6,625 136,190 265,000
2-15-19 130,000 5.00% 6,625 136,625
8-15-19 3,375 3,375 140,000 135,000
2-15-20 135,000 5.00% 3,375 138,375 138,375 0
Net Interest: 965,724$
Technology and Fiber Optic Projects - $1,843,000; Business Park - $200,000
H-13 Debt Service Schedules
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 $67,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
14,480,000
2-15-11 570,000 4.38% 177,894 747,894
8-15-11 165,425 165,425 913,319 6,735,000
2-15-12 600,000 4.50% 165,425 765,425
8-15-12 151,925 151,925 917,350 6,135,000
2-15-13 635,000 4.63% 151,925 786,925
8-15-13 137,241 137,241 924,166 5,500,000
2-15-14 665,000 4.75% 137,241 802,241
8-15-14 121,447 121,447 923,688 4,835,000
2-15-15 705,000 5.00% 121,447 826,447
8-15-15 103,822 103,822 930,269 4,130,000
2-15-16 740,000 5.00% 103,822 843,822
8-15-16 85,322 85,322 929,144 3,390,000
2-15-17 780,000 5.00% 85,322 865,322
8-15-17 65,822 65,822 931,144 2,610,000
2-15-18 825,000 5.00% 65,822 890,822
8-15-18 45,197 45,197 936,019 1,785,000
2-15-19 870,000 5.00% 45,197 915,197
8-15-19 23,447 23,447 938,644 915,000
2-15-20 915,000 5.13% 23,447 938,447
8-15-20 0 0 938,447 0
Net Interest: 5,926,213$
Equipment and Technology - $967,000;
H-14 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2003 A
July 9, 2003 - Principal $780,000
Streets Project $750,000
Debt Issuance Cost $30,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
780,000
2-15-11 35,000 2.900% 11,184 46,184
8-15-11 10,676 10,676 56,860 555,000
2-15-12 35,000 3.000% 10,676 45,676
8-15-12 10,151 10,151 55,828 520,000
2-15-13 40,000 3.200% 10,151 50,151
8-15-13 9,511 9,511 59,663 480,000
2-15-14 40,000 3.400% 9,511 49,511
8-15-14 8,831 8,831 58,343 440,000
2-15-15 40,000 3.600% 8,831 48,831
8-15-15 8,111 8,111 56,943 400,000
2-15-16 40,000 3.700% 8,111 48,111
8-15-16 7,371 7,371 55,483 360,000
2-15-17 45,000 3.900% 7,371 52,371
8-15-17 6,494 6,494 58,865 315,000
2-15-18 45,000 4.000% 6,494 51,494
8-15-18 5,594 5,594 57,088 270,000
2-15-19 50,000 4.000% 5,594 55,594
8-15-19 4,594 4,594 60,188 220,000
2-15-20 50,000 4.150% 4,594 54,594
8-15-20 3,556 3,556 58,150 170,000
2-15-21 55,000 4.150% 3,556 58,556
8-15-21 2,415 2,415 60,971 115,000
2-15-22 55,000 4.200% 2,415 57,415
8-15-22 1,260 1,260 58,675 60,000
2-15-23 60,000 4.200% 1,260 61,260 61,260
Net Interest: 355,196$
H-15 Debt Service Schedules
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
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
9,415,000
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
H-16 Debt Service Schedules
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 $85,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
7,595,000
2-15-11 185,000 3.25% 63,875 248,875
8-15-11 60,869 60,869 309,744 2,935,000
2-15-12 195,000 3.50% 60,869 255,869
8-15-12 57,456 57,456 313,325 2,740,000
2-15-13 205,000 3.50% 57,456 262,456
8-15-13 53,869 53,869 316,325 2,535,000
2-15-14 215,000 4.25% 53,869 268,869
8-15-14 49,300 49,300 318,169 2,320,000
2-15-15 230,000 4.00% 49,300 279,300
8-15-15 44,700 44,700 324,000 2,090,000
2-15-16 160,000 4.00% 44,700 204,700
8-15-16 41,500 41,500 246,200 1,930,000
2-15-17 170,000 4.00% 41,500 211,500
8-15-17 38,100 38,100 249,600 1,760,000
2-15-18 180,000 4.13% 38,100 218,100
8-15-18 34,388 34,388 252,488 1,580,000
2-15-19 190,000 4.13% 34,388 224,388
8-15-19 30,469 30,469 254,856 1,390,000
2-15-20 200,000 4.25% 30,469 230,469
8-15-20 26,219 26,219 256,688 1,190,000
2-15-21 215,000 4.25% 26,219 241,219
8-15-21 21,650 21,650 262,869 975,000
2-15-22 225,000 4.38% 21,650 246,650
8-15-22 16,728 16,728 263,378 750,000
2-15-23 235,000 4.38% 16,728 251,728
8-15-23 11,588 11,588 263,316 515,000
2-15-24 250,000 4.50% 11,588 261,588
8-15-24 5,963 5,963 267,550 265,000
2-15-25 265,000 4.50% 5,963 270,963 270,963 0
7,595,000
Net Interest: 2,129,607$
H-17 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2006
PRINCIPAL - $8,325,000
Street Projects $6,200,000; Park Projects $400,000; Wolf Pen Creek Projects $300,000;
Cemetery Projects $1,000,000; Police Station Addition/Renovation $300,000; Issuance Costs $125,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
8,325,000
2-15-11 330,000 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
H-18 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
C.O. Series 2007
PRINCIPAL - $3,960,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
3,960,000
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
H-19 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2008
PRINCIPAL - $26,440,000
Street Projects $1,800,000; Park Projects $1,427,000; Cemetery Project $6,748,000; Municipal Facility Improvements $250,000; Wireless
Infrastructure $200,000; Electric Projects $6,700,000; Water Projects $6,900,000; WW Projects $2,200,000; Issuance Costs $215,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
26,440,000
2-15-11 860,000 3.250% 501,904 1,361,904
8-15-11 487,929 487,929 1,849,833 22,855,000
2-15-12 900,000 3.500% 487,929 1,387,929
8-15-12 472,179 472,179 1,860,108 21,955,000
2-15-13 945,000 3.500% 472,179 1,417,179
8-15-13 455,641 455,641 1,872,820 21,010,000
2-15-14 995,000 3.500% 455,641 1,450,641
8-15-14 438,229 438,229 1,888,870 20,015,000
2-15-15 1,045,000 4.000% 438,229 1,483,229
8-15-15 417,329 417,329 1,900,558 18,970,000
2-15-16 1,060,000 5.000% 417,329 1,477,329
8-15-16 390,829 390,829 1,868,158 17,910,000
2-15-17 1,115,000 4.750% 390,829 1,505,829
8-15-17 364,348 364,348 1,870,176 16,795,000
2-15-18 1,170,000 4.000% 364,348 1,534,348
8-15-18 340,948 340,948 1,875,295 15,625,000
2-15-19 1,235,000 4.000% 340,948 1,575,948
8-15-19 316,248 316,248 1,892,195 14,390,000
2-15-20 1,300,000 4.125% 316,248 1,616,248
8-15-20 289,435 289,435 1,905,683 13,090,000
2-15-21 1,360,000 4.125% 289,435 1,649,435
8-15-21 261,385 261,385 1,910,820 11,730,000
2-15-22 1,435,000 4.250% 261,385 1,696,385
8-15-22 230,891 230,891 1,927,276 10,295,000
2-15-23 1,510,000 4.250% 230,891 1,740,891
8-15-23 198,804 198,804 1,939,695 8,785,000
2-15-24 1,585,000 4.375% 198,804 1,783,804
8-15-24 164,132 164,132 1,947,936 7,200,000
2-15-25 1,670,000 4.500% 164,132 1,834,132
8-15-25 126,557 126,557 1,960,689 5,530,000
2-15-26 1,750,000 4.500% 126,557 1,876,557
8-15-26 87,182 87,182 1,963,739 3,780,000
2-15-27 1,845,000 4.600% 87,182 1,932,182
8-15-27 44,747 44,747 1,976,929 1,935,000
2-15-28 1,935,000 4.625% 44,747 1,979,747 1,979,747 0
Interest 12,741,094
H-20 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2009
PRINCIPAL - $31,315,000
Cemetery Project - $540,000; Technology Projects - $2,710,000; Convention Center - $3,200,000;
Landfill - $10,240,000; Electric Projects - $6,975,000; Water Projects - $7,500,000; Debt Issuance Cost - $150,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
31,315,000
2-15-11 1,195,000 3.000% 556,892 1,751,892
8-15-11 538,967 538,967 2,290,859 27,470,000
2-15-12 1,265,000 3.000% 538,967 1,803,967
8-15-12 519,992 519,992 2,323,959 26,205,000
2-15-13 1,325,000 3.000% 519,992 1,844,992
8-15-13 500,117 500,117 2,345,109 24,880,000
2-15-14 1,390,000 3.000% 500,117 1,890,117
8-15-14 479,267 479,267 2,369,384 23,490,000
2-15-15 1,470,000 3.000% 479,267 1,949,267
8-15-15 457,217 457,217 2,406,484 22,020,000
2-15-16 1,545,000 3.000% 457,217 2,002,217
8-15-16 434,042 434,042 2,436,259 20,475,000
2-15-17 1,145,000 3.500% 434,042 1,579,042
8-15-17 414,004 414,004 1,993,046 19,330,000
2-15-18 1,210,000 3.500% 414,004 1,624,004
8-15-18 392,829 392,829 2,016,834 18,120,000
2-15-19 1,270,000 3.750% 392,829 1,662,829
8-15-19 369,017 369,017 2,031,846 16,850,000
2-15-20 1,330,000 4.000% 369,017 1,699,017
8-15-20 342,417 342,417 2,041,434 15,520,000
2-15-21 1,405,000 4.000% 342,417 1,747,417
8-15-21 314,317 314,317 2,061,734 14,115,000
2-15-22 1,470,000 4.000% 314,317 1,784,317
8-15-22 284,917 284,917 2,069,234 12,645,000
2-15-23 1,545,000 4.125% 284,917 1,829,917
8-15-23 253,051 253,051 2,082,968 11,100,000
2-15-24 1,625,000 4.250% 253,051 1,878,051
8-15-24 218,520 218,520 2,096,571 9,475,000
2-15-25 1,715,000 5.000% 218,520 1,933,520
8-15-25 175,645 175,645 2,109,165 7,760,000
2-15-26 1,795,000 4.500% 175,645 1,970,645
8-15-26 135,258 135,258 2,105,903 5,965,000
2-15-27 1,890,000 4.500% 135,258 2,025,258
8-15-27 92,733 92,733 2,117,990 4,075,000
2-15-28 1,985,000 4.500% 92,733 2,077,733
8-15-28 48,070 48,070 2,125,803 2,090,000
2-15-29 2,090,000 4.600% 48,070 2,138,070 2,138,070 0
Interest 13,681,015
H-21 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2010 (estimated)*
PRINCIPAL - $3,900,000
Arts Council of Brazos Valley Building - $520,000; Electric Projects - $2,530,000;
Information Technology Projects - $410,000; Wastewater Projects - $300,000; Debt Issuance Cost - $140,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
3,900,000
2-15-11 695,000 4.500% 69,225 764,225
8-15-11 72,113 72,113 836,338 3,205,000
2-15-12 165,000 4.500% 72,113 237,113
8-15-12 68,400 68,400 305,513 3,040,000
2-15-13 170,000 4.500% 68,400 238,400
8-15-13 64,575 64,575 302,975 2,870,000
2-15-14 175,000 4.500% 64,575 239,575
8-15-14 60,638 60,638 300,213 2,695,000
2-15-15 180,000 4.500% 60,638 240,638
8-15-15 56,588 56,588 297,225 2,515,000
2-15-16 190,000 4.500% 56,588 246,588
8-15-16 52,313 52,313 298,900 2,325,000
2-15-17 205,000 4.500% 52,313 257,313
8-15-17 47,700 47,700 305,013 2,120,000
2-15-18 125,000 4.500% 47,700 172,700
8-15-18 44,888 44,888 217,588 1,995,000
2-15-19 130,000 4.500% 44,888 174,888
8-15-19 41,963 41,963 216,850 1,865,000
2-15-20 135,000 4.500% 41,963 176,963
8-15-20 38,925 38,925 215,888 1,730,000
2-15-21 140,000 4.500% 38,925 178,925
8-15-21 35,775 35,775 214,700 1,590,000
2-15-22 145,000 4.500% 35,775 180,775
8-15-22 32,513 32,513 213,288 1,445,000
2-15-23 155,000 4.500% 32,513 187,513
8-15-23 29,025 29,025 216,538 1,290,000
2-15-24 160,000 4.500% 29,025 189,025
8-15-24 25,425 25,425 214,450 1,130,000
2-15-25 170,000 4.500% 25,425 195,425
8-15-25 21,600 21,600 217,025 960,000
2-15-26 175,000 4.500% 21,600 196,600
8-15-26 17,663 17,663 214,263 785,000
2-15-27 185,000 4.500% 17,663 202,663
8-15-27 13,500 13,500 216,163 600,000
2-15-28 190,000 4.500% 13,500 203,500
8-15-28 9,225 9,225 212,725 410,000
2-15-29 200,000 4.500% 9,225 209,225
8-15-29 4,725 4,725 213,950 210,000
2-15-30 210,000 4.500% 4,725 214,725 214,725 0
Interest 1,544,325
*Principal and interest payment amounts estimated prior to debt issue. Actuals received after proposed budget was submitted to Council.
H-22 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Utility Revenue Bonds - SERIES 2000
April 13, 2000 - $10,500,000
Water Projects - $4,500,000; Wastewater Projects - $6,000,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
5,730,000
2-15-11 615,000 5.20% 33,053 648,053
8-15-11 17,063 17,063 665,115 650,000
2-15-12 650,000 5.25% 17,063 667,063
8-15-12 0 0 667,063 0
Net Interest Cost: 2,147,397$ 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.
H-23 Debt Service Schedules
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
2-15-11 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
H-24 Debt Service Schedules
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
2-15-11 805,000 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
H-25 Debt Service Schedules
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
2-15-11 1,075,000 4.00% 80,203 1,155,203
8-15-11 58,703 58,703 1,213,906 2,855,000
2-15-12 1,055,000 4.00% 58,703 1,113,703
8-15-12 37,603 37,603 1,151,306 1,800,000
2-15-13 1,035,000 4.13% 37,603 1,072,603
8-15-13 16,256 16,256 1,088,859 765,000
2-15-14 765,000 4.25% 16,256 781,256 781,256
Total Interest 2,799,655
H-26 Debt Service Schedules
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
2-15-11 220,000 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
H-27 Debt Service Schedules
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
2-15-11 300,000 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
H-28 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. REFUNDING SERIES 2005 A
PRINCIPAL - $12,995,000
Electric Projects $3,196,770; Water Projects $4,459,884; Wastewater Projects $5,338,346
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
12,995,000
2-15-11 885,000 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
H-29 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2006
PRINCIPAL - $16,950,000
Electric Projects $7,850,000; Water Projects $6,000,000;
Wastewater Projects $3,000,000; debt issuance costs $100,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
16,950,000
2-15-11 595,000 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
H-30 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2007
PRINCIPAL - $18,665,000
Water Projects $10,750,000; Electric $2,500,000; WW $5,300,000; issuance costs: $115,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
18,665,000
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
H-31 Debt Service Schedules
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 and Recreation
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 FY11. Most of the transfers come into the General Fund from other operating funds receiving
General Fund services.
Approximately $6.07 million is proposed to be allocated to the General Fund from various other funds.
This includes $1,113,676 for drainage operations and maintenance activities from the Drainage Utility
Fund. Also included is $102,484 for Community Development and $347,816 for parks related projects and
special events funded out of the Hotel Tax Fund.
Approximately $2.04 million is proposed to be allocated to the Utility Customer Service Fund from the five
utility funds. Funds are also transferred from the Water and Wastewater Funds to the Electric Fund for
administrative services provided by the Electric Fund.
I-1 General and Administrative Transfers
11/23/2010 15:15
FY10 FY11 FY11 FY11
Approved Base Approved Approved
Budget Budget SLAs Budget
To General Fund:
Community Development 99,216$ 102,484$ -$ 102,484$
Traffic Safety Fund 40,207 - - -
Parks Xtra Education 15,661 19,214 - 19,214
Hotel Tax 250,982 347,816 - 347,816
Drainage Operations 1,114,376 1,113,676 - 1,113,676
Electric 1,085,243 1,092,346 - 1,092,346
Water 747,498 675,286 - 675,286
Wastewater 533,904 581,702 - 581,702
Sanitation 383,269 419,104 - 419,104
BVSWMA 260,370 - - -
Parking Enterprise 103,067 98,736 - 98,736
Police Seizure Fund 796 847 - 847
Memorial Cemetery Fund - 2,764 - 2,764
Efficiency Time Payment Fund 9,685 - - -
Insurance Funds
Employee Benefits 40,000 40,000 - 40,000
Fleet - - - -
Communications - - - -
General Capital Projects
Street Projects 415,624 377,517 - 377,517
Parks Projects 65,665 52,759 - 52,759
General Government 91,147 92,942 - 92,942
Parks Escrow Projects 14,388 19,513 - 19,513
Project Management 652,796 657,029 - 657,029
Utility Capital Projects
Electric Projects 26,210 23,215 - 23,215
Water Projects 80,487 70,269 - 70,269
Wastewater Projects 77,890 70,299 - 70,299
Drainage 214,117 212,922 - 212,922
General Fund Total 6,322,597$ 6,070,440$ -$ 6,070,440$
To Utility Customer Service:
Electric 1,026,527$ 1,014,933$ -$ 1,014,933$
Water 675,012 666,426 - 666,426
Wastewater 152,156 142,612 - 142,612
Drainage 76,078 71,306 - 71,306
Sanitation 152,156 142,612 - 142,612
Utility Customer Service 2,081,928$ 2,037,889$ -$ 2,037,889$
To Electric Fund:
Water 313,413$ 323,181$ -$ 323,181$
Wastewater 292,495 302,199 - 302,199
Electric Fund Total 605,908$ 625,380$ -$ 625,380$
Total All Funds 9,010,432$ 8,733,709$ -$ 8,733,709$
FY11 Approved General and Administrative Transfer Worksheet
I-2 General and Administrative Transfers
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,
Economic Development Fund and Sanitation Fund.
City Council approved a resolution adopting a new Outside Agency Funding Policy in February 2007. This policy
established four categories of Outside Agencies: Contract Partners, Department Budget Agencies, non-CDBG eligible
Agencies, and CDBG eligible Agencies. Contract Partners are agencies that have been identified based on their
economic impact and the community services provided to the City. The Contract Partner agencies are: the Convention
and Visitors Bureau (CVB), The Research Valley Partnership (RVP), and the Arts Council of Brazos Valley (ACBV).
Department Budget Agencies are Agencies whose work directly supports the goals of a City Department. The
Department Budget Agencies are: College Station Noon Lions Club, Brazos Valley Veterans Memorial, and Keep
Brazos Beautiful.
During the preparation of the FY09 budget, agencies that were not eligible for CDBG funding went through an
application process. These applications were reviewed by the Outside Agency Funding Review Committee (OAFRC)
and the Committee’s recommendations were presented to Council for consideration. As of FY10, the City has not
funded any new non-CDBG eligible agencies. However, the FY11 budget does include funding for agencies
recommended by the OAFRC in FY09 through a phase-out funding mechanism of 50% of the original recommended
amount for the second year of funding and 25% of the recommended amount for the third and final year of funding.
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 $164,094 is included for CDBG eligible
organizations listed on the following page.
Outside Agency funding is budgeted in FY11 for three agency requests that were recommended by the OAFRC in
FY09 from the General Fund in the amount of $4,942. A comprehensive list of these agencies and their respective
funding amounts is listed on the following page.
The RVP is an organization established to promote economic development in the area and is funded by the Cities of
College Station and Bryan, and Brazos County. Funding for the RVP in the amount of $300,000 is approved for
FY11. The FY11 operations and maintenance funding is budgeted in the General Fund.
$10,000 is budgeted 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. Additionally, $75,000 is included for ACBV operations and maintenance funding from the General
Fund.
Outside Agency funding from the Hotel Tax Fund is approved in the amount of $1,346,000. $1,057,000 in funding
for the Convention and Visitors Bureau (CVB) is budgeted in FY11, and includes a $25,000 pass-through to the
George Bush Presidential Library and Museum for advertising. The FY11 Approved Budget includes $200,000 for
the Arts Council of Brazos Valley Affiliates and $89,000 for Arts Council operations and maintenance.
Keep Brazos Beautiful funding is approved for $50,240 from the Sanitation Fund. This funding includes $33,240 for
operations and maintenance and $17,000 for beautification grants and sponsorships. The rationale for this funding to
come from the Sanitation Fund is because Keep Brazos Beautiful promotes litter abatement and beautification
programs throughout the Brazos Valley, thus supporting one of the Sanitation Department’s objectives.
Other funding in the form of Interlocal Agreements is also included on the following list. The City of College Station
has agreements with the Brazos Animal Shelter, Brazos County Appraisal District, and the Brazos County Health
District.
J-1 Outside Agency Funding
FY08 FY09 FY10 FY11
TOTAL TOTAL TOTAL TOTAL
APPROVED APPROVED APPROVED APPROVED
GENERAL FUND
RSVP 12,000$ -$ -$ -$
DISPUTE RESOLUTION CENTER - 10,000 **5,000 **2,500 **
RESEARCH VALLEY PARTNERSHIP 243,287 293,287 300,000 300,000
TAMU HORTICULTURE GARDENS 5,000 - - -
TEXAS COOPERATIVE WILDLIFE COLLECTION - 4,766 **2,383 **1,192 **
ARTS COUNCIL OPERATIONS AND MAINTENANCE 140,000 100,000 100,000 75,000
CHILDREN'S MUSEUM OF THE BRAZOS VALLEY 30,000 15,000 **7,500 **- **
NOON LIONS CLUB - 4TH OF JULY 10,000 10,000 10,000 10,000
SISTER CITIES 5,000 5,000 **2,500 **1,250 **
BRAZOS VALLEY COUNCIL OF GOVERNMENTS - - - 1,000
445,287$ 438,053$ 427,383$ 390,942$
HOTEL TAX FUND
ARTS COUNCIL OPERATIONS AND MAINTENANCE 100,000$ 140,000$ 108,000$ 89,000$
ARTS COUNCIL AFFILIATE FUNDING 200,000 200,000 181,000 200,000
CONVENTION AND VISITORS BUREAU (CVB)1,060,000 1,160,000 1,107,000 1,057,000
BUSH PRESIDENTIAL LIBRARY FOUNDATION 100,000 100,000 50,000 -
NORTHGATE DISTRICT ASSOCIATION 25,000 - - -
VETERANS MEMORIAL - 100,000 10,000 -
1,485,000$ 1,700,000$ 1,456,000$ 1,346,000$
SANITATION FUND
KEEP BRAZOS BEAUTIFUL 60,240$ 60,240$ 60,240$ 50,240$
60,240$ 60,240$ 60,240$ 50,240$
BVSWMA FUND
NOON LIONS CLUB-4TH OF JULY -$ -$ -$ -$
UNITY PLAZA PUBLIC ART - - - -
UNITED WAY OF BRAZOS VALLEY BUILDING GRANT 50,000$ -$ -$ -$
50,000$ -$ -$ -$
ECONOMIC DEVELOPMENT FUND
RESEARCH VALLEY PARTNERSHIP 50,000$ -$ -$ -$
50,000$ -$ -$ -$
COMMUNITY DEVELOPMENT
BIG BROTHERS BIG SISTERS OF CENTRAL TEXAS 15,500$ 12,695$ 12,000$ 12,000$
BRAZOS FOOD BANK - 22,236 - 22,325
BRAZOS VALLEY REHABILITATION CENTER 25,000 14,500 14,000 -
BRAZOS MATERNAL & CHILD HEALTH CLINIC 28,000 - 22,000 25,000
CITY OF COLLEGE STATION DEPARTMENT PROGRAMS - 38,082 34,800 38,800
ELDER AID - - - -
HEALTH FOR ALL - - 17,220 -
JUNCTION FIVE-O-FIVE - 22,195 - -
MHMR AUTHORITY OF BRAZOS VALLEY - 16,000 2,773 29,873
RAPE CRISIS CENTER 15,000 - 18,500 12,380
SCOTTY'S HOUSE 21,907 - 17,224 -
TCM - THE BRIDGE 26,883 16,169 30,896 -
VOICES FOR CHILDREN - 23,735 - 23,716
132,290$ 165,612$ 169,413$ 164,094$
INTERLOCAL AGREEMENTS
BRAZOS ANIMAL SHELTER 65,334$ 71,214$ 71,214$ 169,513$
BRAZOS COUNTY APPRAISAL DISTRICT 216,641 254,301 237,091 242,552 *
BRAZOS CO. HEALTH DISTRICT 211,255 340,885 351,500 351,500
493,230$ 666,400$ 659,805$ 763,565$
TOTAL AGENCY FUNDING 2,716,047$ 3,030,305$ 2,772,841$ 2,714,841$
* estimate from BCAD
** Recommendations from FY09 Outside Agency Funding Review
Committee (OAFRC)
City of College Station
FY11 Approved Outside Agency Funding
J-2 Outside Agency Funding
Glossary of Terms
CAFR: Comprehensive Annual Financial Report
CDBG: Community Development Block Grant
CIP: Capital Improvement Program
CO: Certificates of Obligation
FTE: Full-time equivalent
FY: Fiscal Year
GAAP: Generally Accepted Accounting Principles
GFOA: Government Finance Officers Association of the
United States and Canada.
GIS: Geographical Information System
GASB: Governmental Accounting Standards Board
GOB: General Obligation Bonds
AARA: American Recovery and Reinvestment Act of
2009
SLA: Service Level Adjustment
O&M: Operations and Maintenance
A
Account: A separate financial reporting unit for budgeting, management, or accounting purposes.
Accrual Basis of Accounting: A method of accounting in which revenues are recorded when measurable and earned, and
expenses are recognized when a good or service is used.
Activity Center: The lowest level at which costs for operations are maintained.
Ad Valorem Tax: A tax based on the value of property.
Appropriation: A legal authorization granted by the Council to make or incur expenditures/expenses for specific purposes.
Audit: An examination, usually by an official or private accounting firm retained by the council, which reports on the
accuracy of the annual financial report prepared by the accounting department.
B
Balanced Budget: A balanced budget indicates that there is no budget shortage or budget surplus present during a specific
time period.
Base Budget: A budget process in which departments are provided with a maximum level for their annual budget requests.
The budget office requires separate justification for proposed spending levels that exceed the target which are submitted as
Service Level Adjustments (SLAs).
Bond: A promise to repay borrowed money on a particular date, often ten or twenty years into the future, generally to obtain
long-term financing for capital projects.
Budget: A plan, approved by the Council, of financial operation embodying an estimate of proposed expenditures/expenses
for the fiscal year and the proposed means of funding these expenditure estimates.
Budget Amendment: A revision of the adopted budget that, when approved by the council, replaces the original budget
appropriation.
Budget Calendar: A timetable showing when particular tasks must be completed in order for the council to approve the
spending plan before the beginning of the next fiscal year.
Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget to
keep expenditures within the limitations of available appropriations and available revenues.
C
Capital Budget: A spending plan for improvements to or acquisition of land, facilities, and infrastructure.
K-1 Glossary
Capital Improvement Program (CIP): A multi-year program of projects that addresses repair and replacement of existing
infrastructure, as well as development of new facilities to accommodate future growth.
Capital/Major Project Expenditure/Expense: An expenditure/expense that results in the acquisition or addition of a fixed
asset or the improvement to an existing fixed asset. Major capital expenditures are more than $50,000 and provide a fixed
asset or equipment that has a useful life of three years or more. Minor capital expenditures are more than $5,000 and less than
$50,000 and provide a fixed asset or equipment that has a useful life of three years or more.
Capital Outlay: A disbursement of money which results in the acquisition or addition to fixed assets.
Capital Projects Funds: Funds used to account for and report financial resources that are restricted, committed, or assigned
to expenditure for capital outlays including the acquisition or construction of capital facilities and other capital assets.
Cash Basis: Method of accounting and budgeting that recognizes revenues when received and expenditures when paid.
Certificate of Obligation (CO): Long-term debt that is authorized by the City Council and does not require prior voter
approval.
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.
Comprehensive Annual Financial Report (CAFR): The published results of the City’s annual audit.
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.
Contingency: A budgeted appropriation within a fund for unanticipated expenditure requirements.
Contract Obligation Bonds: Long-term debt that places the assets purchased or constructed as a part of the security for the
issue.
Current Expense: An obligation as a result of an incurred expenditure/expense due for payment within a twelve (12) month
period.
Current Revenue: The revenues or resources of a City convertible to cash within a twelve (12) month period.
D
Debt Service: The annual amount of money necessary to pay the interest and principal (or sinking fund contribution) on
outstanding debt.
Deficit: The excess of expenditures over revenues during an accounting period.
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.
Emergency: An unexpected occurrence, i.e., damaging weather conditions that require the unplanned use of City funds.
K-2 Glossary
Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract for
purchases legally entered on behalf of the City.
Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar to those of
private business, where revenues are recorded when earned and expenses are recorded as resources are used.
Equity: See Fund Balance.
Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The General Fund
recognizes expenditures and the Proprietary Funds recognize expenses.
F
Fiscal Year: A twelve month reporting period, for the City of College Station, the fiscal year is from October 1st through the
following September 30th.
Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land, building,
improvements other than buildings, machinery, and equipment.
Full Time Equivalent: A position that is equivalent to a full-time 40 hour work week. This is the method by which full-time,
part-time, and temporary/seasonal employees are accounted for.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other
resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of
carrying on specific activities or attaining certain objectives.
Fund Balance (Equity): The excess of fund assets over liabilities. Accumulated balances are the result of continual excess of
revenues over expenditures/expenses. A negative fund balance is a deficit balance.
G
General and Administrative Costs: 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 (GO) Bonds: Bonds for whose payment the full faith and credit of the City has been pledged.
Governmental Accounting Standards Board (GASB): The authoritative accounting and financial reporting standard-
setting body of government agencies.
Governmental Funds: Funds that are maintained on a modified accrual basis with an emphasis on when cash is expended or
obligated and revenues are recorded when measurable and available.
Grant: A payment of money from one governmental unit to another or from a governmental unit to a not-for-profit agency
for a specific program or purpose.
I
Interfund Borrowing: A transfer of money from a fund that has a surplus to a fund that has a temporary revenue shortfall.
Interfund Transfer: The transfer of money from one fund to another in a governmental unit.
Internal Service Funds: Generally accounted for similar to enterprise funds. These funds are used to account for enterprise
types of activities for the benefit of city departments such as fleet maintenance, self insurance, and print/mail.
Implementation Plan: The specific actions that will be taken to implement a strategy within the City’s strategic plan.
K-3 Glossary
Investments: Securities held for the production of income, generally in the form of interest.
L
Line Item Budget: The presentation of the City's adopted budget in a format presenting each Department's approved
expenditure/expense by specific account.
Long-Term Debt: Obligation of the City with a remaining maturity term of more that one (1) year.
M
Major Funds: Any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10%
of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5%
of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget.
Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major
fund.
Mission Statement: Purpose of the organization; why the organization exists and whom it benefits.
Modified Accrual Basis of Accounting: The basis of accounting in which revenues are recognized when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the goods or
services are received.
N
Net 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 Enterprise Funds.
Public Hearing: An open meeting regarding proposed operating or capital budget allocations, which provides the citizens
with an opportunity to voice their views on the merits of the proposals.
R
Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific future use.
Retained Earnings: The equity account reflecting the accumulated earnings of the Utility Funds.
Revenues (Resources): An increase in assets due to the performance of a service or the sale of goods. In the General Fund,
revenues are recognized when earned, measurable, and reasonably assured to be received within 60 days.
Risk: The liability, either realized or potential, related to the City's daily operations.
K-4 Glossary
S
Service Level: The current outcomes and services provided to citizens and customers by the City as approved in the annual
budget.
Service Level Adjustment (SLA): Request for additional resources requiring a decision by management and council and
justified on the basis of adding to or reducing services and/or performance improvements.
Sinking Fund: A fund which is accumulated through periodic contributions which must be placed in the sinking fund so that
the total contributions plus their compounded earnings will be sufficient to redeem the sinking fund bonds when they mature.
Special Revenue Fund: A fund used to account for revenues legally earmarked for a specific purpose used to account for
and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specific purposes other
than debt service or capital projects.
Strategy: A policy choice that identifies purposes, policies, programs, actions, decisions, or resource allocations that define
what path the City will take to move toward the visions and why that path has been chosen.
T
Tax Levy: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos County Appraisal
District, within the City's corporate limits.
Transfers: A legally authorized funding transfer between funds in which one fund is responsible for the initial receipt and
the other fund is responsible for the actual disbursement.
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.
W
Working Capital: Current Assets – Current Liabilities = Working Capital.
K-5 Glossary