HomeMy WebLinkAboutFY 2011-2012 -- Approved Annual BudgetCity of College Station, Texas
Approved Budget for Fiscal Year 2012
October 1, 2011 to September 30, 2012
Principal City Officials, October 2011
Elected Officials
Mayor ....................................................................................................................................................................... Nancy Berry
City Council Place 1 ................................................................................................................................................ Blanche Brick
City Council Place 2 ..................................................................................................................................................... Jess Fields
City Council Place 3 ................................................................................................................................................. Karl Mooney
City Council Place 4 ........................................................................................................................................... Katy-Marie Lyles
City Council Place 5 .................................................................................................................................................. Julie Schultz
City Council Place 6/Mayor Pro Tem...................................................................................................................... Dave Ruesink
City Administration
City Manager .......................................................................................................................................................... David Neeley
Deputy City Manager ............................................................................................................................................. Kathy Merrill
Deputy City Manager ........................................................................................................................................... Frank Simpson
Executive Director, Business Services ...................................................................................................................... Jeff Kersten
Executive Director, Planning and Development Services .................................................................................... Bob Cowell, Jr.
Director of Public Communications .............................................................................................................................. Jay Socol
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 Parks and Recreation .......................................................................................................................... David Schmitz
Director of Information Technology .......................................................................................................................... Ben Roper
Director of Human Resources .................................................................................................................................. Alison Pond
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, 2010.
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 February, 2011
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. Texas A&M 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 96,666
in 2011. 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 February, 2011
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 and has been honored with numerous National
Merit Finalists, National Merit Semi-Finalists, National Hispanic Recognition Program Finalists, and other
State and National champions and finalists.
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 February, 2011
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 ..................................................................................................................14
Fiscal Year Comparison Summary .......................................................................................34
Graph of Net Budget .............................................................................................................35
Combined Summary of Revenue & Expenditures ................................................................36
All Funds Operations & Maintenance Summary ..................................................................38
Analysis of Tax Rate .............................................................................................................39
Analysis of Property Valuations ...........................................................................................40
City Organization Chart ........................................................................................................41
Strategic Planning and Budget Process.................................................................................42
Governmental Funds
General Fund .......................................................................................................................43
Police Department .....................................................................................................48
Fire Department ........................................................................................................56
Public Works .............................................................................................................63
Parks and Recreation.................................................................................................70
Library.......................................................................................................................77
Planning and Development Services ........................................................................80
Information Technology ...........................................................................................90
Fiscal Services ..........................................................................................................93
General Government ...............................................................................................100
Debt Service Fund...............................................................................................................104
Economic Development Fund .............................................................................................109
TABLE OF CONTENTS
Efficiency Time Payment Fund ..........................................................................................111
Brazos Valley Solid Waste Management Agency (BVSWMA) Fund ...............................112
Governmental Capital Improvement Projects .....................................................................115
Street Fund ..............................................................................................................120
Parks and Recreation Projects Fund .......................................................................124
Facilities & Technology Fund ................................................................................126
Business Park Fund .................................................................................................128
Chimney Hill Fund .................................................................................................130
Estimated Operations and Maintenance Costs ........................................................132
Enterprise Funds
Combined Utility Funds ......................................................................................................133
Electric Utility .....................................................................................................................136
Water Services Department ................................................................................................141
Water .....................................................................................................................142
Wastewater ..............................................................................................................146
Sanitation ............................................................................................................................150
Northgate Parking Enterprise Fund ....................................................................................154
Utility Capital Improvement Projects .................................................................................159
Electric ....................................................................................................................164
Water .......................................................................................................................166
Wastewater ..............................................................................................................170
Estimated Operations and Maintenance Costs ........................................................174
Special Revenue Services
Hotel Tax Fund ...................................................................................................................175
Community Development Fund ..........................................................................................177
TABLE OF CONTENTS
Recreation Fund ..................................................................................................................182
American Recovery & Reinvestment Act of 2009 (ARRA) Fund .....................................189
Traffic Safety Fund .............................................................................................................191
Wolf Pen Creek TIF ............................................................................................................193
Municipal Court Fee Funds ................................................................................................194
Court Technology Fee Fund ...................................................................................195
Court Security Fee Fund .........................................................................................196
Juvenile Case Manager Fee Fund ...........................................................................198
Police Seizure Fund ............................................................................................................200
Memorial Cemetery Fund ...................................................................................................201
Memorial Cemetery Perpetual Care Fund ..........................................................................202
Cemetery Perpetual Care Fund ...........................................................................................203
Special Revenue Capital Improvement Projects .................................................................204
Parkland Dedication ................................................................................................206
Drainage Fund .........................................................................................................208
Estimated Operations and Maintenance Costs ........................................................210
Internal Service Funds
Insurance Funds ..................................................................................................................211
Property Casualty Fund...........................................................................................212
Employee Benefits Fund .........................................................................................214
Workers Compensation Fund .................................................................................216
Unemployment Compensation Fund ......................................................................218
Equipment Replacement Fund ............................................................................................219
Utility Customer Service.....................................................................................................223
Fleet Maintenance Fund ......................................................................................................227
TABLE OF CONTENTS
Appendices
Budget Ordinances ............................................................................................................. A-1
Service Level Adjustments List ..........................................................................................B-1
Personnel .............................................................................................................................C-1
Revenue History and Budget Estimates ............................................................................. D-1
Budget Provision Stated in Charter..................................................................................... E-1
Fiscal and Budgetary Policy Statements ............................................................................. F-1
Miscellaneous Statistical Data ........................................................................................... G-1
Debt Service Schedules...................................................................................................... H-1
General and Administrative Transfers ................................................................................. I-1
Outside Agency Funding ..................................................................................................... J-1
Glossary ............................................................................................................................. K-1
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 $738,343, or 3%, and of that amount
$646,832 is tax revenue to be raised from new property
added to the tax roll this year.
i
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October 1, 2011
Honorable Mayor and City Council:
I am pleased to present the Approved Annual Budget for Fiscal Year 2011 – 2012 for the City of College
Station. The approved budget totals $246,554,877 for all funds. Of this amount $209,205,084 is for the
operations and maintenance budget, and $37,349,793 is for the capital budget. This budget results in a 5.62
percent increase from the FY11 approved budget. The majority of this increase is for Utility Capital
projects. These projects include major infrastructure improvements in the Electric, Water, and Wastewater
capital funds.
This budget was put together using policy parameters provided by the City Council through the Strategic
Plan, the Fiscal and Budgetary Policies, and other policy direction provided by the City Council.
The 2011 – 2012 Approved Annual Budget is about planning for the future of College Station. The
following key budget policy points have driven the preparation of this budget.
Economic uncertainty
Organization restructuring
Utility transfer policy
Tax rate
Utility rates
Public safety
Pay and benefits
The following are the City Council strategic initiatives that provided direction in budget preparation. As
the budget was prepared, resources were allocated to address these initiatives.
Financially Sustainable City
Core Services and Infrastructure
Neighborhood Integrity
Diverse Growing Economy
Improved Mobility
Sustainable City
Preparation of this year’s budget has been especially challenging. The economic conditions that the City
has faced over the last several years have resulted in slower revenue growth, which has impacted the long
term financial condition of the City. Adding to this challenge is the uncertainty in State funding for
education at all levels in Texas; increasing demands for services in a growing community, including the
operating costs for Fire Station #6; and policy changes to reduce the Return on Investment transfer from the
Electric Fund to the General Fund.
Economic Conditions Impact Budget Preparation
The past year continued to be a difficult one for the economy at all levels, including locally. This year the
State Legislature ultimately passed a budget that reduced funding for education at all levels in the State. It
is still not known what the ultimate impact of these reductions will be to the local economy, but higher
education jobs are the primary driver of the local job market. The uncertainty in the economy results in
lower spending levels, which impacts key revenue streams such as sales tax.
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Reorganization Plan and Budget Reductions
After completing a thorough assessment of the City’s organizational structure, taking into consideration the
fiscal condition, as well as the 2012 budget proposals from the departments, the City Manager’s Office
implemented a reorganization plan. The reorganization has an impact on several departments that will
result in considerable recurring cost saving to the City, and significantly improve efficiency by refocusing
resources on core services. These reductions include the reorganization of the Department of Economic
and Community Development by eliminating the Economic Development Division. This was accomplished
by moving the economic development responsibilities to the City Manager’s Office (CMO), and shifting
some of the remaining resources to the CMO. The Community Development and Northgate divisions
previously in the Economic and Community Development Department were moved to the Planning and
Development Services Department. There was also a significant restructuring of the Parks and Recreation
Department to better organize the management structure in the department. There were other restructuring
and reductions throughout the organization as well.
In total, these reductions will save $1,231,885 from the General Fund and $284,489 from other funds.
These reductions eliminated 27.25 budgeted Full Time Equivalent positions throughout the organization;
11 of those positions were filled. The decisions that were made in regards to the reductions and
eliminations were exceptionally difficult. However, these changes are necessary to meet the City’s current
and anticipated fiscal challenges and opportunities; and will refocus the organization’s service levels and
delivery more appropriately on core services until some sustained economic recovery is seen.
Over the past several years, it has been necessary to reduce the budget due to lower than anticipated
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 budget included budget reductions of $1,175,096. The General Fund portion of the FY11 budget
reductions is $993,096. The FY12 budget was reduced by $1,624,696, the General Fund portion was
$1,333,207.
Over the last four years, a total of $7,147,065 has been removed from the City of College Station
operations and maintenance budget. This includes the elimination of 43.75 Full Time Equivalent positions
in FY11 and FY12. This includes the reorganization reductions outlined earlier in this letter. It also
includes the elimination of two Director level positions (Capital Projects Director and Economic and
Community Development Director), as well as middle management and entry level positions. During this
same timeframe 35 public safety positions have been added to the budget. City staff continues to look for
efficiencies in the way services are provided.
Utility Transfer Policy Changes
The approved budget was prepared with changes to the Return on Investment (ROI) transfer from the
Electric Fund to the General Fund. The existing policy caps this transfer at 10.5% of electric operating
revenues. The electric portion of this transfer was budgeted at approximately $8.81 million in FY11, and
has increased in recent years as revenues in the Electric Fund have increased due to increases in purchased
power costs. This new plan changes the Return on Investment transfer from the Electric Utility Fund from
a 2 part transfer including an “in lieu of franchise fee” and a “return on investment” to the General Fund, to
an “in lieu of franchise fee” capped at 6% of electric revenues. In the future the transfer will be adjusted as
electric sales increase based on KWH usage figures.
The transfer will be reduced in FY12 by $2.0 million and an additional $1.0 million in FY13, for a total
reduction of $3 million over the next two year years. This reduction in transfer is necessary to ensure the
long term financial health of the Electric Utility, which has seen rate increases in recent years due to
increases in purchased power costs. While a 4% rate increase in the Electric Fund was forecast in FY12, no
rate increase is included in the FY12 budget. With the reductions in the ROI transfer, and other approved
transfers into the Electric Fund, a rate increase was not recommended in FY12, but is forecasted for FY13.
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The challenging part of this reduction in transfer from the Electric Fund is it becomes necessary to reduce
expenditures or increase revenues to make up this loss of revenue in the General Fund.
Pay Plan and Benefits
The FY12 approved budget also includes appropriations for some modest pay increases for City personnel.
While the City has recently undergone an organizational restructuring and reduction in workforce to assist
in reducing the overall budget, it is imperative that the City retain the best, most highly qualified and
talented staff. Therefore, a 2.5% performance based increase in pay is included in this year’s budget.
As the city has implemented several workforce reductions in recent years, we have asked our employees to
be more innovative and do more work. During that same time, our employees have also seen an increase to
their share of the cost for benefits, such as an 10% increase for health benefits in 2012 and more benefits
becoming voluntary. Employees have not received a substantial base pay increase all while coping with
rising inflation costs.
While there were performance increases on a sliding scale averaging 2.5% for lower paid employees and
1% lump sum increase for mid-level employees in FY11, the actual pay structure (minimums to
maximums) has not moved for the past four years. This means that our competition most likely has hiring
salaries higher than those at the City and have the ability to pay at a higher rate on the scale. This budget
does not recommend moving the scale this year, however, the performance increase this year will help
mitigate the current trend and improve employee morale until adjusting the scale can be made a priority in
future years.
The approved budget also includes funding for the third phase of a step plan in the College Station Police
Department. 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.
Since FY09 through what is included in the FY12 budget, the City of Bryan will have approved a total of
10.0% in merit increases while College Station has provided merit increases on the order of 8.0% within
the same time span. Additionally, executive management has not received any increase in base pay since
January 2009. It is important to recognize that College Station is not alone in its budget situation, nor is it
alone in implementing strategies to retain and attract high performing personnel. According Mercer’s
2011/2012 U.S. Compensation Planning Survey report, 97 percent of U.S. organizations are planning to
award base pay increases in 2012. Mercer expects the average increase in base pay for U.S. workers to be
3 percent in 2012, up slightly from 2.9 percent in 2011 and 2.7 percent in 2010. Of the organizations that
project higher 2012 pay increases vs. 2011, half of them cited expected labor shortages and greater
competition for workers as the main reason.
Capital Projects
The approved Capital Improvements Budget for FY12 totals $37,349,793 for all funds that include capital
projects. This budget amount does not, however, reflect all projected capital expenditures for FY12. The
total projected to be spent on capital projects including both new appropriations as well as existing
appropriations is approximately $56 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 - Fire Department – Fire Station #6 Operations and Maintenance
The approved Fire Department budget includes $1,853,555 for the addition of 18 positions for the staffing
of the new Fire Station #6 (9 were added in FY11 and 9 are included for FY12). The construction of Fire
Station #6 was approved in the 2008 bond authorization. The project has been designed and construction
v
has recently begun. This is a significant increase in cost to get this new Fire Station operational. Also
included in the FY12 budget is $80,000 for maintenance and repairs to Fire Station #4.
Transportation - Public Works – Street Overlays
Funds in the amount of $350,000 are included in the Public Works budget for thoroughfare street overlay
projects. Street overlay projects proposed for next fiscal year with these funds include Rock Prairie West,
Brothers Blvd, Post Oak Circle, Murifield Village, Jones Butler, and Hardwood. In FY11, $200,000 was
included for overlays. It is important to be able to continue to put funds aside for street rehabilitation
projects. These funds are from one-time dollars available in the General Fund above the 15% Fund
Balance policy.
The following are some of the other additions in the approved budget:
$50,000 for a small area plan in the recently annexed Wellborn area.
$25,000 for a structural study of the Conference Center on George Bush Drive.
$18,000 one-time and $25,000 recurring for the replacement of Registration/Reservation software
in the Parks and Recreation Department.
$22,200 for new athletic field equipment.
$13,275 for ongoing costs associated with the new codification service in the City Secretary’s
Office.
$54,431 for an additional employee in the City Auditor’s Office.
$80,000 for additional security cameras in the Northgate Parking Garage.
$19,000 in Hotel Tax funds for the Texas Pool Council Annual Conference.
$23,661 in the Utility Customer Service Fund for the replacement of Hand Held Meter reading
equipment.
$75,000 in the Economic Development Fund for an economic development plan.
A full listing of the budget additions can be found Appendix B of this document.
Tax Rate
The total certified value of property in the City of College Station for 2011 is $5,738,615,002. This is an
increase over last year of 5.2%. This increase was due in part to new property values from new
construction of $147,680,330 added to the tax rolls. Existing property values increased by approximately
2% in 2011.
Based on these final property value numbers received from the Brazos County Appraisal District – the
effective tax rate for next year is calculated to be 43.7995 cents. The effective tax rate is the rate that will
raise the same revenues on the same properties this year as last year.
The FY12 budget was prepared using the effective tax rate of 43.7995 cents per $100 assessed valuation.
This is a net decrease of 0.9548 cents from the FY11 tax rate of 44.7543 cents. The tax rate is comprised of
two components: the Debt Service component and the General Fund component. The FY12 approved tax
rate reduces the Debt Service portion of the tax rate by 1.8658, and increases the General Fund portion of
the tax rate by 0.9110 cents. This reallocation of the tax rate will help fund additional Fire Department
resources. The resulting tax rate reflects a net decrease of 0.9548 cents.
The following chart shows the two components of the tax rate, and the impact of the approved tax rate for
FY 2012 as compared to the FY 2011 tax rate.
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Each cent on the tax rate will generate approximately $533,000 in additional property tax revenue.
FY 2012 Utilities
Electric Fund
The approved budget does not include an increase in electric rates, although a 4% rate increase was
originally forecast for this year. There have been rate increases over the last 6 years to address increases in
purchased power costs, and staff understands the difficulty in having an additional rate increase this year.
The rate increase originally forecast for FY12 is now forecast for FY13.
This future increase is needed to continue the planned increases in purchased power costs that have been
phased in over the last several years. The planned increases in purchased power costs are included in the
FY12 approved Electric Utility budget.
Wastewater Fund
The approved budget includes a 5% 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 approved budget does not include any rate increases for the Water Fund, Sanitation Fund or Drainage
Fund.
Conclusion
This FY12 Approved Annual Budget is about planning for the future of College Station. While this was a
difficult budget to prepare and strides have been made to adjust the way services are provided, it will likely
be necessary to make additional budget reductions in future years, especially if revenue growth continues to
be slow to modest. These additional budget reductions will require policy decisions about what services
the City will provide, how those services will be provided, and how those services will be paid for in the
future. These are challenging times, but I am confident that the City will meet these challenges head on,
and believe this budget makes the future of College Station a little more secure.
In closing, I would like to thank all of the staff who have worked hard to put this proposed budget together.
I especially want to thank the budget team who have put many hours into the preparation of this document.
Sincerely,
David Neeley
City Manager
Approved
FY11
Approved
FY12
Debt Service Portion 22.0194 (1.8658) 20.1536
General Fund Portion 22.7349 0.9110 23.6459
44.7543 (0.9548) 43.7995
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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.
The following is a summary of key elements included in the Fiscal Year 2011-2012 Approved Budget for the City of
College Station. The 2012 fiscal year begins October 1, 2011 and ends September 30, 2012. 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 2011-2012 Approved Net Budget.
FY12 Approved Net Budget Summary
Fund Type Approved Net Budget
Governmental Funds 69,178,447$
Enterprise Funds 131,186,504
Special Revenue Funds 8,840,133
Subtotal O&M 209,205,084$
3,345,000
Capital Projects 34,004,793
Total Approved Net Budget 246,554,877$
Fund Balance/Working Cap Transfer to CIP
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.
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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 (FY10) actual revenues and expenditures, revised FY11 budget revenues and expenditures, FY11 year-
end estimates, FY12 base departmental requests, and the total FY12 approved budget.
Appendices
The final section of the budget is the Appendix, which includes supplemental information to meet specific Charter
requirements and provide an overview of the community. The appendices include a 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 FY12. This
includes the General Government Capital Projects, Utility Capital Projects and Special Revenue Capital Projects.
Budgetary Management
The strategic planning and budget processes are integrated to ensure that policy direction is implemented through
the budget cycle. The development of the budget begins early in the calendar year with Budget staff preparing salary
and benefit information based on Council pay policy for the upcoming budget year. The process continues through
the spring and summer as departments prepare budget requests.
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 may occur during the fiscal year.
The Budget staff evaluated the FY11 budget prior to developing target budgets for FY12. 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 FY11 are included
in the FY12 base budget. The target budgets were distributed to the departments to determine any changes that were
needed to reflect the department’s ability to provide services at the same level as the prior year.
A detailed review of departmental submissions was conducted to ensure that requests were complete and within the
guidelines set forth by City Council. The Budget Office prepared and provided budget estimates to departments for
many costs including salaries and benefits, equipment replacement, utilities, and other operating costs. Certain costs
within the budget were adjusted for inflationary factors.
The base budgets were prepared by the departments and were designed to provide the resources needed to maintain
current service levels. This year, the base budgets were reduced to reflect organizational restructuring needed to
ensure a balanced budget. While it is recognized that these reductions will have an impact on the services provided
by the City of College Station, the intent in developing these budgets was to minimize this impact as much as
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possible. Any material changes in services were submitted as a Service Level Adjustment (SLA) and reviewed by
Council during the budget workshops.
SLA’s – for increases and reductions - 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 additions or replacements of
added efficiencies or improved services; d) items that maintain or reduce existing service levels in light of
fluctuating demands for service. For FY12, due to limited available resources, minimal SLA’s were prepared and
submitted. The SLA list was reviewed with department directors and very few approved SLA’s 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,
expenditures were reduced in FY09, FY10, FY11 and for FY12. The FY09 budget was amended to reduce the
budget by $954,175. During FY10, the budget was further reduced by $3,393,098, of which $2,193,338 was from
the General Fund. The FY11 budget reductions included 16.5 full time equivalent (FTE) vacant position
eliminations along with other budget reductions totaling $1,175,096 City-wide including $993,093 from the General
Fund budget. This Approved Budget includes an additional FTE reduction of 27.25 positions, 11 of which were
filled. The budget was reduced by a net expenditure reduction of $1,624,696, of which $1,333,207 impacts the
General Fund. The City will continue to monitor revenues and expenditures closely during FY12 to ensure the
budget remains in balance.
Financial Fund Structure
The accounts of the City are organized by fund, each of which operates separately and independently of one another.
The operations of each fund are accounted for with a separate set of self-balancing accounts that are comprised of
assets, liabilities, fund equity, revenues, and expenditures.
Major funds are any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more
than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally,
the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental
funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial
statement readers may also be designated as a major fund.
Governmental Funds
Governmental funds focus on near-term inflows and outflows of spendable resources. The budgets for the
Governmental Funds are prepared using the current financial resources measurement focus and the modified
accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental
fund financial statement reporting. Revenues are recognized as soon as they are both measurable and available.
Revenues are considered to be available when they are collectible within the current period. The City considers
revenues to be available if they are collected within 30 days of the end of the fiscal year. Expenditures are
recognized when the related fund liability is incurred, with the exception of several items. The full listing of these
items can be found in the Financial Policies beginning on Appendix page F-1.
Major Governmental Funds
The General Fund is the City’s primary operating fund. All general tax revenues and other receipts that are not
restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating
expenditures, fixed charges, and capital improvement costs that are not paid through other funds are paid from the
General Fund.
The Debt Service Fund accounts for the financial resources accumulated for the payment of principal, interest and
related costs on long-term debt paid primarily from taxes levied by the City. The fund balance of the Debt Service
Fund is reserved to signify that the amounts are restricted exclusively for debt service expenditures.
The Streets Capital Projects Fund accounts for the costs of street construction and improvements and traffic
signalization made with funds primarily provided by proceeds from the sale of long term debt (general obligation
bonds and certificates of obligation) and by investing those proceeds.
3
Non‐Major (General) Governmental Funds
Non-major governmental funds include the Economic Development Fund, Efficiency Time Payment Fee Fund,
Chimney Hill Fund, Business Park Fund and the College Station portion of the Brazos Valley Solid Waste
Management Agency (BVSWMA) 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,
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 significant capital facilities. Funds include the Parks and Recreation Capital Projects
Fund and the Facilities and Technology (General Government) Capital Projects Fund.
These funds, combined with the Special Revenue Funds, are reported as Non-Major Governmental Funds for
financial statement purposes. 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, Recreation Fund, Parkland Dedication (Parks Escrow) Fund, the Memorial Cemetery Fund, the Memorial
Cemetery Perpetual Care Fund, the Cemetery Perpetual Care Fund and the Drainage Fund. All special revenue funds
are considered non-major and are prepared using the current financial resources measurement focus and the
modified accrual basis of accounting.
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.
4
The Wastewater Fund accounts for the activities necessary to provide sewer collection and treatment services to the
residents of the City. These activities include administrative services, wastewater system operations and
maintenance, capital improvements, financing, and related debt service. Billing and collection services are
accounted for as an internal service fund.
Non‐Major Enterprise Funds
The City’s Sanitation Fund and Parking Enterprise Fund are non-major enterprise funds. Additionally, the City has
several impact fee funds that are not budgeted. These include the Harley Davidson Area, Service Area 92-01, Spring
Creek Area, Alum Creek Area, and Steeplechase Area Funds.
Internal Service Funds
Internal service funds account for services and/or commodities furnished by a designated program to other programs
within the City. Funds include the 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.
All Funds
Governmental Funds
Capital Projects Funds
Streets, Traffic, Sidewalks,
and Trails (Major Fund)
Parks & Recreation Projects
Facilities & Technology
Business Park Fun d
Drainage Fund
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
Memorial Cemetery Perpetual
Care 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
Juvenile Case Manager Fee Fund
Police Seizure Fund
Parkland Dedication Fund
City of College Station Fund Structure
General Fund
(Major Fund)
Debt Service Fund
(Major Fund)
Economic Development Fund
Recreation Fund
Efficiency Time Payment Fee Fund
Memorial Cemetery Fund
Chimney Hill Fund
Special Revenue Funds
Internal Service Funds
Insurance Funds
Equipment Replacement Fund
Utility Customer Service Fund
Fleet Maintenance Fund
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
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: 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 six goals with supporting action agendas.
The Strategic Plan focuses organizational resources and identifies those intentional actions to be undertaken by city
government to achieve the desired outcomes.
I. Financially Sustainable City
Wise stewardship of the financial resources provided to the City resulting in its ability to meet current service
demands and obligations without compromising the ability of future generations to do the same.
II. Providing Core Services and Infrastructure
Efficiently, effectively and strategically placed core services and infrastructure that maintains citizens’ health,
safety, and general welfare and enables the city’s economic growth and physical development.
III. Neighborhood Integrity
Long-term viable and appealing neighborhoods.
IV. Diverse Growing Economy
Diversified economy generating quality, stable full-time jobs, bolstering the sales and property tax base and
contributing to a high quality of life.
V. Improving Mobility
Safe, efficient and well-connected multi-modal transportation system designed to contribute to a high-quality of
life and be sensitive to surrounding uses.
VI. Sustainable City
Wise stewardship of the natural resources and features needed to meet current demands without compromising
the ability of future generations to do the same.
College Station Growth Trends
The following sections highlight some of the key factors used in the preparation of the FY12 budget. These include
a summary of the City’s key economic indicators and the financial forecast.
Economic Indicators
The past year continued to be a difficult one for the economy at all levels, including locally. This year the State
Legislature ultimately passed a budget that reduced funding for education at all levels in the State. It is still not
known what the ultimate impact of these reductions will be to the local economy, but higher education jobs are the
primary driver of the local job market. The uncertainty in the economy results in lower spending levels impacting
key revenue streams such as sales tax.
Historically, 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.
7
The 1990 Census reported the population of College Station to be 52,456. The 2000 Census reported the population
to be 67,890. In 2010 the population Census count was 93,857. The current estimated population, provided by
Planning & Development Services, through September 2011, is 96,666. This is a 42% increase in population since
2000, and an 84% increase since 1990. The population is projected to grow by approximately two percent per year
over the next five years.
*The above graph shows population growth in College Station over the last several years and projects an average 2%
growth from 2012 - 2014. 2011 reflects actual through September 2011(source: Planning and Development Services Department).
1. Building Permits and Development: In 2010, the value of building permits issued was approximately $255
million. The new property value added to the ad valorem tax base in 2011 was approximately $148 million.
Single family residential permit activity has decreased so far this year from last year, while commercial and
apartment permitting has increased. From January through September 2011, 348 single family home permits,
53 new commercial permits and 49 apartment permits were issued; whereas, 386 single family home permits,
46 new commercial permits and 9 apartment permits were issued for this period last year.
2. From January through September 2011, the City issued permits with a value of approximately $146.1 million.
Of this amount, $59.4 million in commercial construction was permitted and $86.6 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.
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
The above chart gives an overview of development over the last 10 years as well as the year to date actual through September 2011.
8
2. Unemployment Rate: The most recent statistics available from the Texas Work Force Commission show an
average unemployment rate of 6.3% through September of 2011.
3. Ad Valorem Valuations: Beginning in 1995, total taxable assessment rose from approximately $1.5 billion to
over $5.5 billion in 2010. The certified values for 2011 are $5,738,615,002. This represents an increase of
$280,921,622 or 5.2% over 2010. Of this increase, 53% or $147,680,330 is due to new value being added to the
tax rolls, and 47% or $133,241,292 is due to increases in existing values. Increases in ad valorem value this year
are directly related to new construction and increases in existing value in the City. Current residential and
commercial projects underway are anticipated to add to the ad valorem tax base in 2012. 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 FY12 totals 43.7995 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.
4. Sales Tax Revenues: Sales tax is the largest single revenue source for the General Fund, accounting for
approximately 37% of General Fund revenues. College Station saw sales tax numbers decline in FY09 and
FY10. FY11 estimated year end sales tax revenues are projected to increase approximately 3% over the sales
tax received in FY10. In FY12, sales tax revenues are projected to grow by 2% over the FY11 estimate.
Moderate growth is projected for future years.
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.
Financial Forecast
The financial forecast is a tool used to indicate the actual and possible results of decisions made by Council over a
number of years. The forecast has become an integral part of the planning and budget preparation processes. The
forecast provides an opportunity to think strategically about the best ways to address growing service demand issues
in the next several years. It also serves as the foundation for continued financial planning in the next 12 to 18
months. An overview of the financial forecast will be reviewed with Council as part of the budget review process,
and Council will continue to be updated throughout FY12.
It will be critical to monitor revenues and expenditures closely in FY12 to ensure that any slowdown in revenues can
be proactively addressed. If revenues flatten out 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.
$13.5 $13.8 $15.0 $15.4
$16.7
$18.0
$19.8 $19.4 $19.3 $20.0 $20.4 $21.2 $21.6
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 FY11 estFY12 estFY13 estFY14 estMillions of $Sales Tax Revenue
This chart shows sales tax revenues received by the City of College Station.
9
Property Tax Rate
The approved tax rate of 43.7995 cents per $100 of valuation allows the City to fund growing demands for service.
This rate provides for a diversified revenue stream for the City of College Station, which continues to have one of
the lowest tax rates among surveyed Texas cities. The chart below reflects the FY12 approved rates.
Utility Rates
The approved budget includes a 5% increase in the Wastewater rates (effective January 1, 2012) to cover operating
and capital costs. No rate increases are included for the Electric, Water, Drainage and Sanitation Funds.
Positions in the FY12 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 FY12 approved budget, including SLA’s, funds 916.25
Full Time Equivalent (FTE) positions.
A result of the organizational restructuring implemented by the City Manager’s Office was the elimination of 27.25
FTE positions throughout the organization. Eleven of the eliminated positions were filled. The eliminated positions
College Station continues to have one of the lowest tax rates among surveyed Texas cities with a population of 50,000 to 100,000.
10
included two Director level positions, as well as middle management positions and entry-level positions. The
decisions leading up to the elimination of these positions were exceptionally difficult, but will result in the
refocusing of resources on core services. It is important to point out that eliminating these positions may have an
impact on services that can be provided by the City of College Station, yet these reductions were necessary to
address the current budget conditions.
The FY12 Approved Budget does, however, fund several new positions including the addition of an Assistant
Internal Auditor, created through the SLA process, which will support the operations of the City’s Internal Auditor.
Additionally, a total of $1,853,555 has been included in the FY12 budget for the operations and maintenance
associated with the opening of Fire Station #6. This includes the salary and benefits for the hiring of an ambulance
crew (nine personnel) and an engine crew (nine personnel). Nine of these positions were approved as part of the
FY11 Approved Budget, but the positions were not filled due to the delay in the construction of the fire station. The
remaining nine positions were approved and added to the FY12 budget as part of the SLA process.
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 57.75 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.
Approved Budget Changes (from Proposed)
The FY12 Approved Budget includes a number of changes from the original FY12 Proposed Budget. These changes
were approved by the City Council to be incorporated into the FY12 Approved Budget and result in a net reduction
of $108,322 across all funds from the FY12 Proposed Budget to the FY12 Approved Budget.
Of this reduction, $101,322 is included in the General Fund budget. Changes include the reallocation of $100,000
from the General Fund to the Hotel Tax Fund for the funding of affiliate organizations that apply for funding
through the Arts Council of the Brazos Valley, a reduction of $14,000 from the Mayor and Council’s budget to
reduce travel and training for one year, a $21,753 reduction in funding for the Brazos Valley Animal Shelter, a
$25,000 reduction in funding for the Research Valley Partnership, an increase of $5,000 to fund planning and
organization of the City’s upcoming 75th Anniversary celebration, and a $54,431 increase for the aforementioned
addition of the Assistant Internal Auditor position.
804.50 804.75
832.75
867.25
886.75
904.00
935.50 941.00 935.50
916.25
2003 2004 2005 2006 2007 2008 2009 2010 2011
Revised
2012
Approved
Full Time Equivalent Positions
The above graph is based on Full-Time Equivalents (FTEs) which include full and part-time
positions, as well as temporary/seasonal positions, over the last 10 years.
11
As mentioned previously, the Hotel Tax Fund budget was increased by $100,000 to fund affiliate organizations
through the Arts Council of the Brazos Valley. In addition, funding in the Hotel Tax Fund was reduced by $62,000
to reflect a reduction in funding to the Brazos Valley Convention and Visitors Bureau (CVB). This resulted in a net
$38,000 increase to the Hotel Tax Fund budget. Additionally, $50,000 in Hotel Tax funding for the George Bush
Library that was previously passed to the Library through the CVB will be funded directly from the Hotel Tax Fund
in FY12. This last change will have no net impact on the fund.
Other changes reflected in the approved budget include the elimination of transfers totalling $45,000 from
Enterprise Funds to the Economic Development Fund. This includes a $12,500 transfer from the Water Fund, a
$20,000 transfer from the Wastewater Fund and a $12,500 transfer from the Sanitation Fund. Finally, the approved
budget reflects a delay of three months in the 5% rate increase that was approved in the Wastewater Fund. The rate
increase will be effective January 1, 2012.
Pay Changes
The FY12 Approved Budget includes $1,228,580 in performance based pay increases. This represents an average
2.5% increase in pay and related benefits. It is imperative that we retain the best, most highly qualified and talented
staff and these increases should help keep the city pay competitive. These pay increases are scheduled to go into
effect beginning October 2011. These approved pay increases are only possible due to the other reductions that
have been made in the approved budget.
The approved budget also includes funding for the continuation of the step plan in the College Station Police
Department. The first phase was implemented in FY10, with an additional phase in FY11. Funding for the final
phase, which will impact Sergeants and Lieutenants, is included in the FY12 Approved Budget. It is anticipated that
the full 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 Program Budget for FY12 totals $37,349,793 for all funds that include capital
projects. This budget amount does not, however, reflect all projected capital expenditures for FY12. 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 FY12 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 FY12 budget. The total projected to be spent
on capital projects including both new appropriations as well as existing appropriations is approximately $56
million.
In FY12, it is anticipated that capital project expenditures for both general government and utility capital projects
will be significant. Infrastructure rehabilitation and improvement projects are also scheduled in FY12. 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 FY12. These projects are
discussed in greater detail later in the budget overview and in the capital projects section of this document.
12
Net Budget Expenditure Comparison
The table to the right shows the approved net operating and maintenance expenditures for FY12. Expenditures are
budgeted to be $246,554,877, a 5.61% increase from the FY11 original budget. The majority of this increase is in
the capital budget. Transfers from the fund balance for capital projects in FY12 are budgeted to be $3,345,000, and
the net approved capital budget is $34,004,793. The latter two items will provide a total of $37,349,793 of new
budget appropriation for capital projects.
Fund Approved FY11
Budget
Approved FY12
Budget
Percent
Change
General Fund 54,617,067 54,898,894 0.52%
Combined Utilities 122,498,153 122,670,715 0.14%
Sanitation 7,014,768 7,430,014 5.92%
BVSWMA 1,457,339 1,393,401 -4.39%
Drainage 1,270,182 1,367,058 7.63%
General Debt Service 12,581,958 12,649,002 0.53%
Hotel Tax 2,200,335 2,123,142 -3.51%
Parking Fund 1,748,592 1,085,775 -37.91%
Parks Xtra Education 114,769 - -100.00%
Recreation Fund 407,335 1,198,016 194.11%
Police Seizure 20,847 40,000 91.87%
Wolf Pen Creek TIF - - N/A
Municipal Court Funds 310,426 296,820 -4.38%
Business Park Fund 250,000 112,150 -55.14%
Chimney Hill Fund - 125,000 N/A
Community Development 3,558,960 3,667,138 3.04%
Traffic Safety Fund 60,000 72,959 21.60%
Internal Services Fund 44,416 - -100.00%
Cemetery Perpetual Care - - N/A
Memorial Cemetery
Perpetual Care Fund 10,000 10,000 0.00%
Memorial Cemetery Fund 2,764 - -100.00%
ARRA Fund 65,000 65,000 0.00%
Total O&M Expenditures 208,232,911 209,205,084 0.47%
Combined Utilities 6,075,000 3,070,000 -49.47%
Community Development - 275,000 N/A
Fund Balance/Working
Xfers to CIP 6,075,000 3,345,000 -44.94%
General Gov’t CIP 9,752,561 10,707,214 9.79%
Utilities CIP 4,699,639 19,881,562 323.04%
Community Dev. CIP 561,500 1,070,634 90.67%
Special Revenue CIP 1,111,013 2,345,383 111.10%
Wolf Pen TIF CIP 3,033,313 - -100.00%
Total Capital Expenditures 19,158,026 34,004,793 77.50%
TOTAL $ 233,465,937 $ 246,554,877 5.61%
13
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 $1.624 million in the FY12 budget.
Governmental Funds
Police Department $14,974,044
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 FY12 approved budget includes
one service level adjustment (SLA). Fit Life Testing, in
the amount of $22,375, will provide employees with a
cardio risk profile that has been found useful in identifying
health risks. This SLA will be reimbursed by the Employee Benefits Fund by the end of the fiscal year. The
approved budget also includes funding for the next phase of the step plan for the College Station Police Department.
This phase will increase the pay levels for sergeants and lieutenants. The continuation of the step pay plan will allow
the Police Department to be more competitive in recruiting and retaining officers.
In order to address the ongoing budget conditions, the FY12 base budget for the Police Department included the
removal of two full-time Parking Enforcement Officer positions.
Fire Department $13,555,824
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 are four approved service level adjustments in the
Fire Department. Three of these SLA’s are for anticipated
O&M costs associated with the opening of Fire Station #6. A total of $1,853,555 has been included in the FY12
budget for this purpose. This includes the salary and benefits for the hiring of an ambulance crew (nine personnel)
and an engine crew (nine personnel). Nine of these positions were approved as part of the FY11 Approved Budget,
but the positions were not filled due to the delay in the construction of the fire station. The remaining nine positions
were approved in the FY12 budget as part of the SLA process. Other O&M costs related to Fire Station #6 that are
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
1,000
2,000
3,000
4,000
5,000
6,000
2007 2008 2009 2010 2011 est.Number of IncidentsIncidents Dispatched
EMS FIRE
0
20,000
40,000
60,000
80,000
100,000
2007 2008 2009 2010 2011 est.
Calls for Service
14
in the approved budget includes funding for various supplies and maintenance, as well as purchased services such as
utility costs. The fourth SLA, in the amount of $80,000, has been included in the approved budget for maintenance
costs at Fire Station #4 (located at Easterwood Airport). This maintenance will include the replacement of flooring
in high travel areas, the cleaning of HVAC system and a major overhaul of bay doors which is needed to address
ongoing issues with delays to emergency response. Half of the cost of this SLA will be reimbursed by Texas A&M
University.
Public Works Department $6,823,880
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 Drainage Maintenance Division, previously
reimbursed by the Drainage Fund, will be funded directly out of the Drainage Fund beginning in FY12. In addition,
the Capital Projects Department was moved into the Public Works Department for FY12. Public Works submitted
the following ongoing reductions in FY12: $2,059 for travel and training in Traffic Engineering; $10,000 for office
painting in Facilities Maintenance; $17,000 in Streets Maintenance for charge back utility cut repair costs; and
$4,800 in savings by converting a take home vehicle to a pool vehicle.
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 includes heating, ventilation and cooling systems. Additionally, Facilities Maintenance performs
minor building construction and remodeling activities. The Division also repairs and/or replaces equipment in a
timely manner. The Facilities Maintenance division submitted an SLA for $25,000 to fund a structural evaluation of
the College Station Conference Center which is included in the FY12 approved budget.
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 the Engineering and
Capital Projects Divisions 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. Funds in the amount of $350,000 are included in the
approved budget for thoroughfare street overlay projects. Street overlay projects approved for next fiscal year with
these funds include Rock Prairie Road West, Brothers Blvd, Post Oak Circle, Muirfield Village, Jones Butler, and
Hardwood.
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 Capital Projects Division is responsible for the administration of the City’s capital improvement plan. This
includes the management of projects approved with bond elections such as streets, fire stations, libraries, and others.
Some of the capital projects for public utilities such as Electric, Water, Wastewater, and Drainage are also handled
in this division.
300,000
500,000
969,806
489,008 500,000
2007 2008 2009 2010 2011 est.
Streets Maintenance Division:
Number of Asphalt Failure Repairs (square feet)
15
Parks and Recreation Department General Fund: $5,044,666
Recreation Fund: $3,811,342
The Parks and Recreation Department (PARD) is responsible for College Station park facilities and recreational
programs. The PARD budget is split between the Recreation Fund and the General Fund. The Recreation Fund
includes Sports Programs, Aquatics, Xtra Education programs, Teen and Senior programs and Conference Center
operations. The remaining Parks and Recreation activities, such as maintenance of park facilities, heritage
programs, athletic tournaments, special events at the Wolf Pen Creek Amphitheater and other park locations
throughout the City, and cemetery maintenance and operations are budgeted in the General Fund. The Parks and
Recreation Department recently underwent a management reorganization resulting in the net elimination of 6.5
FTEs.
Recreation Fund Divisions:
Each program within the Recreation Fund has a fully costed budget, which not only includes revenue and direct
costs, but also includes indirect administrative costs, field costs, General and Administrative transfers, as well as the
subsidy provided by the General Fund.
The Sports Division approved budget is $1,365,850 and includes programs such as Adult Softball, Adult
Volleyball, Youth Basketball, Youth Football, Girls Softball, Youth Volleyball, Adult Kickball, Challenger Sports,
Tennis, and several non-fee programs.
The Instruction Division is comprised of the Xtra Education Program which has an approved budget of $244,156
and 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 Aquatics Division approved budget of $1,137,816 supports three City pools, programs at the CSISD
Natatorium, the splash pad at the Lincoln Center, swim lessons, water fitness, the swim team and stroke clinic.
The budget for the Southwood Center and Lincoln Center Division totals $704,846. Several teen and senior
activities take place daily at the Southwood Center and the Lincoln Center is a community/recreation center that
provides positive programming and serves as a satellite center for social services.
The Conference Center Division is operated to provide meeting space for various groups and organizations and the
approved budget for FY12 is $358,674.
The PARD Recreation Fund budget includes three approved service level adjustments which would reduce
expenditures by a net of $131,623. The first SLA is for the elimination of the Concessions as a separate cost center.
The concessions will only be managed by the City for Adult Softball and at Adamson Lagoon. This is estimated to
save $12,000 in Temporary/Seasonal employee costs. The next SLA changes the programming at the CSISD
0
20,000
40,000
60,000
80,000
100,000
2007 2008 2009 2010 2011 est.
Conference Center Attendance
The above graphs illustrate the fluctuations in attendance at pool facilities and the Conference Center.
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2007 2008 2009 2010 2011 est.
Pool Attendance
16
Natatorium, which is estimated to save a net $56,129. The final SLA discontinues and/or reduces the seasons for a
few of the sports programs, including flag football, adult volleyball, and adult kickball for an additional reduction of
$63,494 and one (1) FTE. Also approved is to move the responsibility of the youth fastpitch softball program to the
Brazos Valley Girls Softball Association, with whom the City already partners to facilitate the program.
General Fund Divisions:
The Parks and Recreation Department (PARD) Administration Division budget of $498,060 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 budget of $895,213 oversees Youth and Adult Athletics, Aquatics, Instruction
programs, Tournament events and Kids Klub. The Kids Klub is an after school care program, operated in
collaboration with the College Station Independent School District (CSISD).
The PARD Special Facilities Division budget of $87,915 is responsible for the operations of the Lincoln Center,
the Conference Center, the Southwood Center (Teens and Senior programs), Heritage Programs, and the Larry J.
Ringer Library. Also, within this division, is the oversight of special events held at the Wolf Pen Creek
Amphitheater as well as other locations throughout the City.
One of the changes resulting from the management reorganization was the combination of the Operations Division
and the Urban Landscapes Division. This division is responsible for maintenance and operations of the City park
facilities, athletic facilities, selected streetscape areas, the City Cemetery and the new Memorial Cemetery. This
division also provides support for special events, programs and other City activities. The approved buget for the
Operations and Urban Landscapes Divisions are $2,408,518 and $1,154,960, respectively.
The Parks and Recreation Department General Fund budget includes four approved service level adjustments in the
amount of $45,200. The first SLA in the amount of $18,000 one-time funds and $25,000 recurring costs will replace
the current registration and reservation software that PARD uses. The second SLA, for $22,200, will provide
funding for athletic fields maintenance equipment. The third SLA provides for the reduction and relocation of
Christmas in the Park for a savings of $25,000 annually. The last SLA provides $5,000 in one-time funds for the
funding of the City of College Station 75th Birthday Celebration.
Larry J. Ringer Library $1,071,654
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.
Planning and Development Services
Department $3,761,302
The Planning and Development Services Department
provides oversight for development planning within the
City of College Station. Planning and Development
Services consists of the following components; Planning
& Development Administration, Community
Development, Engineering, Code Enforcement, Neighborhood Services, Northgate District, and Strategic Planning.
Planning and Development Services 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.
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2007 2008 2009 2010 2011 est.
Library Circulation
17
As part of the ongoing reductions, Planning and Development Services FY12 base budget includes the permanent
elimination of one full-time GIS Technician, one full-time Code Enforcement Officer, and one full-time Planning
Administrator. In addition, grant funds from the Community Development Block Grant will be utilized to fund one
half of a full-time Building Inspector position.
The FY12 budget includes a one-time SLA in the amount of $50,000 for the Wellborn Small Area Plan. This project
supports the creation of a district plan for the recently annexed area that respects and preserves the appeal of the
area. The focus of this district plan should be working with the residents to identify and retain the elements of the
community that contribute to its rural character.
Information Technology Department $3,975,499
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 $196,876 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.
Due to an ongoing need for budget reductions, one full-time Systems Analyst, one half-time Mail Clerk, and one
temporary / seasonal GIS Intern position have been permanently eliminated from Information Technology’s
approved base budget. The FY12 approved budget also includes a reduction of $17,140 in overtime for the MIS
division.
Fiscal Services Department $3,054,633
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.
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
mandates. Municipal Court collects fines and fees for the City while providing the City with administration for cases
filed for enforcement of Class C misdemeanors. The Office of Budget and Strategic Planning prepares, monitors,
and reviews the annual budget.
In order to address the ongoing budget conditions, the FY12 base budget for the Fiscal Services department includes
removing one full-time Secretary position. No service level adjustments were submitted for Fiscal Services.
General Government Department $3,674,203
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 is $30,276. Additional one time reductions in travel and training in
the amount of $14,000 were submitted as savings for the Mayor and Council division.
The City Secretary Division is responsible for elections, records management, City Council support and other
activities. The FY12 approved budget is $385,346. This includes one service level adjustment in the amount of
$13,275 for ongoing maintenance fees to provide codification services for the city.
18
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 FY12
budget is $177,379, which includes an SLA with $2,196 in one-time and $52,235 in recurring costs for a new,
Assistant Internal Auditor.
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 FY12 City Manager’s
approved budget is $901,097. The approved budget includes reductions in goodwill, food and ice, and supplies for
an ongoing savings of $2,460.
Economic Development is responsible for coordinating economic development activities in College Station. For
FY12, the Economic Development division was restructured and will have one Economic Development Analyst
position which will be moved to the City Manager’s Office. One Assistant Director and one half of a Staff Assistant
position will move to the Planning and Development Services Department, and one analyst will fill a vacant
Budget/Management Analyst position. The Director position will be eliminated. Overall there will be a net budget
reduction of $324,170.
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 Legal Office budget is $944,591 which includes
the reclassification of one First Assistant City Attorney position to an Assistant City Attorney position which will
provide ongoing salary and benefits savings.
The Public Communications Division provides for the dissemination of City information through various media
outlets. The total FY12 approved budget is $691,556, which includes the elimination of funds used for internships.
The approved budget submission includes ongoing reductions in contract services, food and ice, and postage in the
amount of $3,750. Funds are included for 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 (which is funded by the
Insurance Funds). The Human Resources Division is responsible for the strategy and implementation of the
compensation & benefits program for all employees. The division also provides the recruiting and hiring of
qualified candidates for City positions. In addition, policy interpretation and performance management programs are
coordinated through Human Resources. The Risk Management function seeks to limit the exposure of the City to
physical and financial losses through a number of programs that address worker safety. Included in the approved
budget is the elimination of the Safety Officer position.
Other General Fund Expenditures $4,631,544
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 $932,563 for public agency funding,
$271,098 for contingency transfers and $3,427,883 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 $12,649,002
The Debt Service Fund is used to account for ad valorem tax revenue collected to pay for authorized general
government debt. The approved debt service portion of the ad valorem tax totals 20.1536 cents per $100 valuation,
which accounts for approximately 46% of the tax levy. This is a reduction of nearly 2 cents from the FY11 debt
service portion of the tax rate.
Economic Development Fund $728,454
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 FY12,
$398,900 is budgeted in this fund for economic development cash assistance incentives. The city’s Economic
19
Development activities have been restructured and will be managed by the City Manager’s Office. The FY12
Approved Budget includes an SLA in the amount of $75,000 for the development of an Economic Development
plan. A $250,000 transfer to the Electric Fund is also scheduled in FY12.
Efficiency Time Payment Fee Fund $0
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 FY12 total $7,962. There are no approved expenditures in FY12
for this fund.
Chimney Hill Fund $125,000
The Chimney Hill Fund accounts for the receipt and expenditure of funds received by the City for the operation and
maintenance of a convention center. In FY12, an expenditure of $125,000 has been included for maintenance costs
related to the Chimney Hill property on which a convention center is proposed to be built. These expenses will be
offset by lease revenue received from existing tenants.
Business Park Fund $112,150
Resources are included in the budget for economic development activities. In FY12, it is projected that $112,150
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. This transfer reflects the balance of the funds in
the Business Park Fund with the intent that this fund will be closed at the end of FY12.
Brazos Valley Solid Waste Management Agency (BVSWMA) Fund $1,393,401
The City of College Station and City of Bryan set up a corporation to take over the operations of the landfill. The
Brazos Valley Solid Waste Management Agency Inc. was created last 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, which is reimbursed by BVSWMA Inc.
Enterprise Funds
Electric Fund $98,236,372
College Station's Electric Utility provides the construction of new facilities needed to extend electrical service to
new consumers, performs repairs and maintenance as needed to maintain the electric system, and installs and
maintains street lights and rental lights. Electric Utility personnel maintain over 20 miles of electric transmission
lines, 5 electrical substations, and over 400 miles of overhead and underground electric distribution lines.
Two Service Level Adjustments (SLA’s) were included in the FY12 Approved Budget that will reduce
expenditures. The first reduction SLA, in the amount of $50,500, results in the elimination of the Goodwill Tree
Program that has been included in the electric budget since FY08. Projects funded in the past by this program
include trees planted following phase I of the W.D. Fitch Parkway Widening and partial funding of the trees planted
at the University Drive/SH 6 interchange. The budget includes shifting these funds from the tree program to a
padmount transformer and equipment maintenance program, which is described in more detail below. A second
reduction SLA is for the reduction in the Sun Source Solar Photovoltaic Rebate Program. The previous budget for
this program was $75,000. The FY12 SLA reduces the budget for this program to $37,500. The program previously
paid on a per AC watt installation of $3.00 per watt up to a maximum rebate of $12,000 per customer. In FY12, the
per AC watt payment be reduced by one half, or to $1.50 per AC watt, with a maximum rebate of $6,000 per
customer.
Six SLA’s are included in the Electric Fund’s approved budget that will result in budget increases. The first SLA, in
the amount of $102,000, is for the transmission tree-trimming program. The North American Electric Reliability
Corporation (NERC) regulations require the Electric Utility to have an ongoing vegetation management program in
order to maintain access to the transmission system for system reliability. This program is on a three-year
maintenance cycle and this is the second iteration of an ongoing maintenance plan to achieve the requirements. A
second SLA is for the addition of training funds to the dispatch division in the amount of $10,000. These funds are
needed in order to comply with NERC regulations that require all Transmission Operators to have NERC-certified
20
operating personnel on shift in required positions at all times. The third SLA, in the amount of $50,500, is for the
implementation of a padmount transformer and equipment maintenance program. This pilot program will restore the
exterior cabinets of padmount transformers and equipment that have been damaged by corrosion from exposure to
weather, sprinkler systems and fertilizer. As mentioned above, the budget from the Goodwill Tree Program will be
reallocated to fund this program. A fourth SLA is to provide funds for the contracting of services in order to meet
Federal guidelines for regular and systematic testing of components comprising our electric system. The Electric
Utility must demonstrate how and when the testing was performed and must keep records of such testing as
prescribed by mandated protocols. This SLA will provide a budget of $60,000 for the outsourcing of these services.
The fifth SLA, in the amount of $65,000, is for the outsourcing of a commercial meter testing program. The program
will allow for the testing of 300 commercial meter installations per year. A final SLA will provide the budget
needed for the operating costs associated with the new dispatch facility. Construction on the new dispatch facility
should be complete in late 2011. This SLA will allocate $14,500 for these costs.
In addition to the SLA’s, reductions were made to the base budget as a result of restructuring how certain processes
will be handled by the department. Funds for two temporary/seasonal positions were removed from the budget. One
of these positions, within the Administration Division, has not been filled in several years. The second position, in
the Warehouse Division, was a filled position.
Water Fund $14,476,402
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.
Two SLA’s were included that reduced the FY12 Water Fund approved budget by $45,480. The first SLA, which
reduced the budget by $41,480, is for the discontinuation of the addition of fluoride to the drinking water. The
addition of fluoride to the drinking water is not legally required and discontinuing the program will result in O&M
and capital savings and will improve employee safety by removing this hazardous chemical from the work place.
The water supply naturally contains approximately one-half of the recommended level. In addition, a reduction SLA
of $4,000 is included to reduce the budget allocated for the conservation rebate program. The current budget for
rebates is $8,000. The remaining $4,000 is consistent with rebate payments made in the past two fiscal years, but
may limit the program in future years if popularity increases.
In addition to the SLA’s, several reductions were made to the base budget as a result of restructuring how certain
processes will be handled by the department. A net total of $31,008 was reduced from the budget due to the
elimination of the Water Auditor position. When this position became vacant in FY11, it was not filled and the water
audit services were contracted out. It has been determined that this is a less costly way to handle the water audits and
the results of the audits are comparable. Therefore, the position has been eliminated in FY12. $15,000, however, has
been included to offset the cost of contracting out the service. The FY11 budget included the addition of a 0.5 FTE
Regulatory Compliance Assistant. This position was responsible for assisting Water Services with evaluating and
meeting EPA/TCEQ requirements. The position was shared with the Public Works Department. In FY12, the 0.5
FTE position will be removed from the Water Fund and return at 1.0 FTE to the Public Works Department. A third
reduction to the base budget will result in savings of $658. This is for the formal discontinuation of the backflow
program. The backflow program was one in which residential lawn irrigation systems were tested on a five year
schedule to address potential backflow issues. This testing has not been done in several years. This reduction will
result in the formal discontinuation of the program and will reduce the budget for the remaining costs associated
with mailings that would need to be done if the program was still in place.
Base budget changes included three additions, two of which reflect mandated increases in costs. The first is the
addition of $55,000 for an increase in fees assessed by TCEQ that must be paid in order to maintain regulatory
compliance. The second is for the addition of $21,622 for an increase in fees assessed by the Brazos Valley
Conservation District. These fees are assessed based on the amount of water used by the City. Finally, the base
budget was increased by $8,500 to cover the cost of charge-backs that are being proposed by the Public Works
Department. Currently, when utility line repairs that are made as part of a streets maintenance O&M project, the cost
is covered by the Public Works Department. This base budget was increased in the Water Fund so that the cost can
be charged back.
21
Finally, a Council directed change was made to the FY12 Approved Budget that eliminated a transfer in the amount
of $12,500 from the Wastewater Fund to the Economic Development Fund.
Wastewater Fund $13,027,941
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.
One SLA is included in the Wastewater Fund that results in an increase of $132,000 to the approved budget. This
SLA is for the implementation of a wastewater interceptor cleaning/evaluation program. There are six major
wastewater interceptors that collect all of the City's wastewater and transport it to the treatment plants. Currently the
City does not own the equipment and technology to perform analysis on pipe of this diameter. By outsourcing the
cleaning, capacity analysis and visual construction evaluation of the interceptors, the City can better plan, design and
construct infrastructure to meet the increasing development driven demand. The program will allow for this analysis
to be performed on one interceptor per year.
In addition to the SLA, a reduction was made to the base budget as a result of restructuring how certain processes
will be handled by the department. $68,199 was reduced from the budget due to the elimination of the Utilities
Analyst position. When this position became vacant in FY11, it was not filled. It has been determined that the
functions performed by this position can been allocated to Budget staff in the Finance Department as well as to staff
within the Water and Wastewater Departments. Therefore, the position has been eliminated in FY12.
Base budget changes included an increase of $8,500 to cover the cost of charge-backs that were approved by the
Public Works Department. Currently, when utility line repairs that are made as part of a streets maintenance O&M
project, the cost is covered by the Public Works Department. This base budget was increased in the Wastewater
Fund so that the cost can be charged back.
Finally, a Council directed change was made to the FY12 Approved Budget that eliminated a transfer in the amount
of $12,500 from the Wastewater Fund to the Economic Development Fund.
Sanitation Fund $7,430,014
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.
The operating portion of the Sanitation fund for
residential and commercial operations is approved
for FY12 to be $6,720,027, or 6.67% higher than the FY11 Revised Budget. A portion of this increase is due to an
increase in forecasted fuel costs as well as increased equipment replacement contribution amounts due to new EPA
standards. Approved non-operating expenditures are $709,987, and include the fund’s Return on Investment to the
General Fund. Revenues for FY12 in the fund are estimated to be $7,242,423.
Northgate Parking Enterprise Fund $1,085,775
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
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
2006 2007 2008 2009 2010 2011 est.In TonsRefuse Collected
Residential Commercial
22
district. The approved FY12 budget for parking operations is $448,597, which does not include $220,633 in non-
parking related expenditures that will be paid for by a transfer from the General Fund. One-time SLA funding for
Capital expenditures in the amount of $80,000 is included. This funding will be used to expand the use of security
cameras in the parking garage to the upper parking levels. Northgate Parking Enterprise fund revenues are projected
to be $1,159,689 in FY12.
Special Revenue Funds
Hotel Tax Fund $2,123,142
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 FY12 budget includes $545,698 for City Operations including Wolf Pen Creek event operations and
other PARD programs and events that are eligible for Hotel Tax Funds. This includes annual funding in the amount
of $200,000 for soliciting and hosting of sports tournaments in College Station. The FY12 debt service payment of
$224,444 for the land purchased by the City for a Convention Center project will be transferred to the Debt Service
fund for payment. $1,303,000 of Hotel Tax funding is included in the FY12 approved budget for the Bryan/College
Station Convention and Visitors Bureau, the Arts Council of the Brazos Valley, the George Bush Presidential
Library Foundation, the Brazos Valley Veterans Memorial, Northgate advertising through the Northgate District
Association, and the Bryan-College Station Chamber of Commerce. For FY12, $5,500,000 of the fund balance has
been reserved for expansion of the City’s Veteran’s Park sports complex.
Community Development Fund $5,012,772
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 expenditures are estimated to be $65,000 in FY12. 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 $72,959
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 FY12 approved budget of $72,959
includes a 1-time SLA of $50,000 to fund the City’s participation in the B/CS Mobility Initiative. $22,959 in
approved expenditures will use the remaining funds for traffic safety programs and intersection improvements,
which will close out the fund at the end of FY12.
Wolf Pen Creek TIF Fund $0
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. A balance of approximately $3.2 million remains in the
WPC TIF Fund. A determination will be made in FY12 as to how the remaining balance will be spent.
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Court Technology Fee Fund $133,880
The Court Technology Fee Fund can be used to fund technology projects at the Municipal Court Facility. Approved
expenditures of $133,880 will be used for technology related purchases such as computer hardware and software for
court facilities.
Court Security Fee Fund $65,040
The Court Security Fee Fund is used to fund security projects at the Municipal Court building. Approved
expenditures of $65,040 are included for court security personnel in this fund. To address the limited revenues in
this fund, a full-time Marshal position was moved into the General Fund Municipal Court budget beginning in
FY12.
Juvenile Case Manager Fee Fund $97,900
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. The total approved budget of $97,900
includes travel and training funds for the Juvenile Case Manager that were recently approved by legislation.
Police Seizure Fund $40,000
The Police Seizure Fund accounts for revenues and expenditures related to property seized by College Station Police
Department. Expenditures for FY12 are budgeted at $40,000. These funds are used for one-time equipment and
other purchases to assist in police activities.
Memorial Cemetery Fund $0
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. No expenditures have been included in the FY12 approved budget for the Memorial Cemetery Fund.
The maintenance and operations for this cemetery is budgeted in the General Fund in the Parks and Recreation
Department.
Memorial Cemetery Perpetual Care 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. FY12 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 FY12. The maintenance and operations for this cemetery is budgeted in the
General Fund in the Parks and Recreation Department.
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 for 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 $1,637,161
The Property Casualty Fund ensures that the City can adequately cover potential property and liability losses. The
FY12 estimated revenues for the Property Casualty fund are $1,492,910. Approved expenditures total $1,637,161.
Contributions to this fund have increased over prior years to offset prolonged legal expenses.
Employee Benefits Fund $9,138,943
The Employee Benefits Fund is self-funded and provides medical coverage to covered City employees and
dependents. Estimated revenues for the employee benefits fund total $9,003,244 for FY12, and budgeted
expenditures total $9,138,943. Funds for wellness programs have been included in the budget in an effort to mitigate
future estimated claims costs. In addition, expanded choices for coverage, including a high deductible plan,
continued to be offered in an effort to offset rising health care costs. One approved service level adjustment, totaling
$22,375, is included in the Benefits budget to provide Fit Life testing for police officers.
Workers Compensation Fund $747,874
The Workers Compensation Fund provides coverage against losses sustained through on the job injuries to
employees. Revenues anticipated in the Workers Compensation fund are $805,538; expenditures total $747,874.
Funds in the amount of $22,500 are included to provide city workers with reimbursement for the purchase of safety
boots. A one-time transfer in the amount of $200,000 will be made to help offset anticipated claims in the
Unemployment Compensation Fund in FY12. The ending fund balance is anticipated to be sufficient to meet
worker’s compensation needs.
Unemployment Compensation Fund $260,600
Revenues in the Unemployment Compensation Fund are estimated to be $230,042. This includes a one-time transfer
in from the Workers Compensation Fund to increase the fund balance. Expenditures in this fund are budgeted to be
$260,600. Claims costs are anticipated to increase in FY12.
Equipment Replacement Fund $4,084,826
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. Anticipated revenues for FY12 total $3,592,926; expenditures total
$4,084,826. $3,933,000 is included for fleet replacement and new purchases. Funding is also included for
replacement copiers, mobile data terminals, and uninterruptible power supplies.
Utility Customer Service Fund $2,342,713
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.
FY12 approved expenses are $2,342,713. There is
one SLA included for Meter Services for the
replacement of hand held meters in the division.
The total cost of replacement is $23,661. The chart
to the right illustrates the number of meters read
annually over the last several years.
Fleet Maintenance Fund $1,659,149
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
640,554
670,913
694,270
708,672 717,000
2007 2008 2009 2010 2011 est.
Number of Meters Read Annually
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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 FY12, revenues in the Fleet Fund are
projected to be $1,577,410. FY12 budgeted expenditures are $1,659,149.
Capital Project Funds $37,349,793
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 FY12, operating funds from both the Water and Wastewater Funds in the amount of $3,070,000 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 in the FY12 Approved
Budget. More details of these projects can be found in the capital project summaries preceding each capital projects
section in the budget document. The funds expended on these projects are considered significant and nonroutine.
STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY12, funds in the amount of $145,384 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. The majority of the construction on these
streets should be complete in FY11, but the FY12 estimate reflects remaining expenditures. Other rehabilitation
projects estimated for FY12 include the Bird Pond Rehabilitation project. This project is for the rehabilitation of
Bird Pond Road from the city limits to Rock Prairie Road. Funding for this project will come from the authorization
related to the Barron Road Widening Phase II project. The Barron Road Widening Phase II project is under
construction and is anticipated to come in well below the amount authorized through the GOB. An additional
rehabilitation project included in the FY12 Approved Budget is the Cooner Street Rehabilitation project. This
project includes the rehabilitation of paving and water and wastewater lines along Cooner Street. The project may
include concrete pavement, curb, gutter, storm drainage and sidewalks. The majority of the funding for the Streets
component of this project will be from Community Development Block Grant (CDBG) funds. $1,075,634 of the
$1,203,000 Streets budget will be funded with CDBG funds. The balance of the budget will come from Barron Road
Widening Phase II authorization.
Street Extension Projects
$5,302,598 is the estimated expenditure included for various street extension and widening projects. Included in this
is $572,611 for Oversize Participation (OP) 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. Of this amount,
$472,611 is from OP funds authorized as part of the 2003 GOB. An additional $100,000 of OP funds is budgeted
and reflects assessments expected to be received as a result of the Holleman Extension project. It is estimated that
$500,000 in assessments will be received over the next five years as the area adjacent to Holleman Drive develops.
As a significant portion of the Holleman Extension project budget was funded using OP funds, the received
assessments will be earmarked for future OP projects. These funds will not be available for expenditure until they
are received.
Other street extension projects include the extension of Victoria Avenue. It is estimated that $316,519 will be spent
in FY12 to extend Victoria Avenue 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
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roadway will be a major collector consisting of two travel lanes and a center turn lane with bike lanes, sidewalks,
landscaping and storm drainage. Water and wastewater upgrades will also be made as part of this project. The
project is being completed in advance of the new College Station ISD (CSISD) high school, which is expected to
open in August of 2012. An estimated $575,692 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. $500,000 is projected in FY12 for the design of the Health Science Center Parkway. This
project is a component of the Bio-Medical Corridor agreement.
The budget also includes an estimated FY12 expenditure of $931,684 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. $266,379 is the projected FY12
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. Funds have also been estimated for the design of the Rock Prairie Road Bridge Widening project.
This project was added in late FY11. The City of College Station will design the bridge widening and TxDOT will
construct the project. The bridge will be widened to six lanes with U-turn lanes constructed at the north and south
ends of the existing bridge. The project will also include sidewalks and bike lanes or a multi-use path. In addition,
acceleration/deceleration lanes will be added along the frontage roads. The design will be paid for by the City of
College Station using the remaining unallocated Barron Road Widening Phase II authorization (2008 GOB). The
construction will be paid for by TxDOT using Proposition 12 funds received from the State that must be used on
bridges and overpasses. Design began late FY11 with construction estimated to begin in FY13.
In addition, $1,125,429 is the estimated FY12 expenditure for the phase II of construction to Barron Road from
Decatur Drive to William D. Fitch Parkway (SH40). This project will widen Barron Road from Decatur Drive to
Barron Cutoff Road on the southwest side of William D. Fitch Parkway (SH40). 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 Parkway (SH40). This
project is anticipated to be completed in advance of the opening of the new CSISD high school in August of 2012.
Finally, $710,000 is included for design work on the Barron Road East/Lakeway extension project. This project
will extend Barron Road from State Highway 6 east at the existing Barron Road to a future intersection with the
extension of Lakeway Drive. The Barron Road extension will be combined with the Lakeway Drive extension.
Street TxDOT Projects
Projected expenditures include $91,562 for the Wellborn Widening Reimbursement project. As part of an AFA
with TxDOT, the City is required to reimburse 10% of the right-of-way costs associated with the Wellborn
Widening project. The majority of the reimbursement was paid in prior years, but it is anticipated that a final
payment will need to be made in FY12.
Traffic Projects
The FY12 Approved Budget includes an estimated $842,574 for traffic projects throughout the City. Funds are
included for a new traffic signal at the intersection of Wellborn and F&B and a signal at the intersection of
State Highway 30 and Copperfield. In addition, $65,000 is included for the design of a signal at FM 2818 and
FM 60. $23,790 is included for traffic system safety improvement projects and $32,536 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. In FY12,
$200,000 is included for sidewalk improvement projects throughout the City. The specific projects on which these
funds will be used are in the process of being identified. $224,000 is estimated to be spent on Phase II of the Hike
and Bike Trail Completion project. This project will continue the 10' wide multi-use trail from Welsh Avenue to
the Campus Village trail to the west. The trail will also be extended from the northern connection of the Campus
Village Trail through Southwest Park as part of the Southwest Park development, providing continuity of the hike &
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bike trail system from Texas Avenue to Southwest Parkway. In addition, $508,000 is projected to be used toward the
design of 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. An estimated $679,500 will be spent toward the design of Phase II
of the University Drive Pedestrian Improvements project. This project consists of implementing the remaining
phases (2 through 5) of the Pedestrian Improvements on University Drive. The project is designed to improve
pedestrian travel in the Northgate area of College Station, especially to facilitate pedestrian movement across and
along University Drive between Boyett Street and South College Avenue. Finally, funds in the amount of $637,000
are estimated for the construction of the College Main Plaza Improvements. This project is for the construction of
a pedestrian plaza with bike lane from University Drive to Patricia Street. In addition, intersection improvements
will be made along Lodge Street and Patricia Street. Funding for this project will come from several sources. A
portion will come from the balance of the Discovery Drive project, which is complete and came in under budget.
The balance of the budget will come from Certificates of Obligation (CO’s) issued in prior years for the Police
Station Improvements project ($208,707) and the completion of the 2nd floor of the Municipal Court building
($18,376). Use of these funds is limited to certain types of projects, but they may be used for the College Main Plaza
Improvements project.
PARKS AND RECREATION CAPITAL PROJECTS
In FY12, expenditures in the amount of $2,271,230 are estimated for Parks and Recreation capital improvement
projects. Included is $68,384 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.
$81,696 is the estimated expenditure for improvements at University Park. This project will consist of the addition
of 14 parking spaces to the existing parking lot. Also included in the project is the addition of a landscape island,
sidewalks, curb and gutter, and relocation of the irrigation system, as needed. Funds in the amount of $293,843 are
estimated for the purchase of park land throughout the City as part of the Neighborhood Parks Revolving Fund
project. These funds are used for acquiring properties for neighborhood parks in advance of development. $792,307
is included for improvements at Stephen C. Beachy Central Park. These include the construction of a new
concession complex and restroom building. An estimated $100,000 is included for the Lick Creek Park Iron
Bridge Trail Completion. This project is for the construction of a compacted gravel trail over the existing dirt trail
in Lick Creek Park. $198,000 has been included for the design of the East District Maintenance Shop
Replacement. These funds will be used to replace the existing shop. Finally, funds are included for the detailed
design of 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.
Estimated expenditures for public facility projects in FY12 include $6,349,265 for the construction of Fire Station
#6. Fire Station #6 will serve the busy University Drive corridor. Construction is expected to be completed in FY12.
In addition, $599,000 is included in the budget for the purchase and installation of a Fire Emergency Response
Alerting System. This system will replace the fire station alerting system and the PA systems in stations 1, 2 and 4.
A portion of the funding for this system will come from the balance of budget remaining from the Fire Station #3
Relocation project. Certificates of Obligation in the amount of $239,409 remain and may be used toward this
project. The additional needed budget will come from the balance of the Radio System Replacement project, which
is complete and came in under budget. The budget for the Radio System Replacement project was a combination of
CO debt and Equipment Replacement Funds. Finally, $20,000 is included for the purchase of library books. The
funds for the purchase of these books come from donations collected for this purpose.
The FY12 Approved Budget also includes a projected expenditure of $832,000 for technology projects. Included is
$300,000 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. $122,500 is projected for the Fiber Optic Infrastructure
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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 estimated $224,500 is included for the E-mail and File System Migration project. This project will migrate the
city E-mail system from GroupWise to another e-mail system. The project will also implement a new e-mail archive
system and will move file and print management. Finally, $185,000 has been included for a Network and Data
Security Upgrade project. This project will examine city wide data security standards, policies and procedures and
will result in establishing guidelines and business practices that will bring the city more closely in alignment with
industry best practices for information security. These latter two projects, as well as $200,000 of the MDT System
Replacement budget, will be funded using a portion of the balance of the Radio System Replacement project, which
is complete and came in under budget.
Finally, funds in the amount of $763,286 will be transferred to the Electric Fund. These funds reflect the balance of
the Radio System Replacement project. In addition, as mentioned in the Sidewalks and Trails section of the Streets
Capital overview, $227,083 will be transferred to the Streets Capital Improvement Projects Fund for use on the
College Main Plaza Improvements project.
UTILITY CAPITAL PROJECTS
Below are descriptions of the utility capital projects included in the FY12 Approved Budget. The funds expended on
these projects are considered significant and nonroutine.
Electric Capital Projects
$9,571,100 is the approved budgeted appropriation for electric capital projects in FY12. Funds in the amount of
$3,000,000 are budgeted for Production projects in FY12. It is anticipated that these funds will be used for a
methane gas production project at the Brazos Valley Solid Waste Management Agency (BVSWMA) landfill.
$650,000 is included for General Plant projects. These include the replacement of the mapping system,
enhancements to the SCADA system and plant upgrades. Also included is $250,000 for the design of renovations to
the Utility Service Center Building. Funds in the amount of $1,160,000 are estimated for Overhead System
Improvement projects. These funds will be used for the construction of overhead feeder extensions and upgrades
of existing overhead electric infrastructure. This includes the annual utility pole replacement program. Funds in the
amount of $1,150,000 are estimated for Underground System Improvement projects. These funds will be used
for the construction of new underground electric projects and for conversion of overhead power lines to
underground. $1,380,000 is included in the approved budget for New Service and System Extension projects.
These funds will be used to provide electrical system services for new customer additions (residential, commercial,
apartments and subdivisions). $95,000 is included in the approved budget for Residential Street Lighting projects.
These funds are used for new residential street lighting projects and improvement to existing residential street
lighting. Funds in the amount of $150,000 are estimated for Thoroughfare Street Lighting projects. These funds
will be used are for new thoroughfare street lighting projects and improvements to existing thoroughfare street
lights. $759,000 is included in the approved budget for Distribution projects and $1,175,000 is included for
Transmission projects. These funds will be used for the construction of electric transmission and distribution
projects to provide electric capacity to the City of College Station. Major substation replacement equipment is
included in this funding.
The FY12 Approved Budget includes a projected debt issue of $8,825,000 for Electric Utility capital projects.
Water Capital Projects
In FY12, $8,456,117 is the approved new appropriation included for water capital projects. Appropriations from
prior years carry forward on capital projects. In some cases, the total new appropriations exceed the total estimate
for capital expenditures because the new appropriations may cover not only the current fiscal year, but future fiscal
years as well. The new appropriations included for FY12 exceed the FY12 projected expenditures for this reason.
Total expenditures in FY12 for Water capital projects are projected to be $8,033,942. Water Production projects
include an estimated FY12 expenditure of $5,728,440. $800,000 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. An estimated $418,000 is included for the Sandy Point Chemical System
Replacement project. The chemical feed and storage facilities at Sandy Point Pump Station require upgrading to
accommodate current expansion of the water production infrastructure and to be in compliance with current fire
codes. As part of the project, the existing chlorine disinfection system will be replaced to improve personnel safety,
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operating reliability and cost efficiency. $3,116,645 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 FY13. $625,000 is included in the approved budget for
the Cooling Tower Expansion project. This project is for the design and construction of an additional water
cooling tower and all of the associated appurtenances to connect this new equipment into the existing system. The
additional tower is needed to meet the increased production capacity of the water system. $371,295 is included for
the completion of 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. In addition, $45,000 is included for the design of the same improvements at
the 5 Million Gallon Ground Storage Reservoir (MG GSR). $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 this facility. It is anticipated that the renovations will occur in future fiscal years.
$25,000 is projected for the continuation of 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. An additional $50,000 is included for Well #7
Fiber. This project is for the installation of fiber from Sandy Point pump station to Water Well #7 to create wireless
access point for Water Wells #5, #6, #8 and future wells. Finally, $240,000 is included for the Water Redundant
Communications project. This project is for data communication improvements. These improvements will allow
for built-in redundancy, wireless co mmunications, mobile work force and unforeseen communication plans not
related to construction projects. The main focus is to construct fiber loops which provide multiple paths to all
facilities.
Funds in the amount of $997,500 are projected to be expended on Water Distribution projects in FY12. 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. $557,000 is the projected
FY12 expenditure for the Wellborn Widening project. This project was for the relocation of water lines outside of
pavement areas in conjunction with Wellborn Widening. This final phase should be completed in FY12. A portion
of the expenditures for this project will be reimbursed by TxDOT. It is estimated that approximately $1,000,000 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. $108,500 is the estimated FY12 expenditure for the
Raymond Stotzer West Water Line project. This project is for the design and construction of water infrastructure
to provide service to an area that was annexed by the City of College Station in 1995. This area is near the
intersection of Raymond Stotzer West and FM 2818. In addition, $137,000 is included for the City of Bryan
Raymond Stotzer Phase I water line. This project will consist of the construction of a 12" waterline along Health
Science Center Parkway from FM 47 to Turkey Creek Road, and for the construction of a 16" waterline along F&B
Road from Turkey Creek Road to FM 2818. This project will be designed and constructed by the City of Bryan, but
will be paid for by the City of College Station. This project is a component of the Bio-Medical Corridor agreement.
Finally, $95,000 is estimated in FY12 for the construction of an 8-inch water distribution line to serve the necessary
fire protection for the approved Carter Creek Wastewater Treatment Plant (CCWWTP) Lab/SCADA building.
Rehabilitation projects included in the FY12 Approved Budget include $634,150 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,
$78,534 has been included for the completion of the Southwood 5-7 project. Construction on this project began in
FY11 and should be completed in FY12. This project is for the replacement of water lines in an area bounded by
Southwest Parkway, Harvey Mitchell Parkway, Welsh and Shadowood. Other rehabilitation projects include the
Cooner Street Rehabilitation project and the Plantation Oaks Water Line Rehabilitation project. The Cooner
Street Rehabilitation project includes the rehabilitation of water and wastewater lines and paving along Cooner
Street from Texas Avenue to the street terminus. The water distribution lines are in need of replacement due to an
increase in service disruptions caused by deteriorating lines. The FY12 estimate is for the design of the project.
Funding for the majority of the cost of the project design will come from Community Development Block Grant
funds. Construction of the water portion of the project, which will follow in FY13, will be paid for with water utility
revenue. The Plantation Oaks Water Line Rehabilitation project is for the rehabilitation of a 12-inch water line along
30
Harvey Rd, between Scarlett O’Hara Drive and Munson Avenue. This segment of the line is being replaced due to
continuing failures that are causing service disruptions to customers in this area.
Contingency in the amount of $150,000 has been included in the FY12 Approved Budget. These funds will be
available for use on unanticipated projects as well as to offset project overruns. Finally, $150,000 has been included
for the meter replacement program that was implemented in FY08. This program is for the replacement of water
meters on a routine basis to ensure efficient water readings.
The FY12 Approved Budget includes an estimated $1,950,000 in current revenues that will be transferred from
operations to fund water capital projects. Additionally, a debt issue of $6,100,000 is projected in FY12 for Water
capital projects.
Wastewater Capital Projects
The FY12 Approved Budget includes $4,815,757 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 FY12. Total expenditures in FY12 for Wastewater capital projects are projected to
be $9,144,828. Wastewater 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 $325,000 is included for the East Side FM 158 Sewer Line
project. This project will construct gravity sewer lines, lift station and forced main to serve properties along FM 158
south of the intersection with FM 30 in service territory acquired from the City of Bryan and within the City of
Bryan's corporate limits. This project is the result of a service territory swap coordinated as part of the Bio-Medical
Corridor agreement. Design of the line is estimated to begin in FY12 with construction following in FY13 and
FY14. $44,965 has been estimated in FY12 for upgrades to the wastewater infrastructure that are being completed as
part of the Victoria Avenue Extension project. In FY12, $934,758 is the estimated expenditure for the Scott and
White Sewer Line/Lift Station project. This project consists of the design, construction, and land acquisition
required for a new lift station facility (on the Scott & White property) and a force main along State Highway 6 that
will connect to the Spring Creek trunk line. Funding for this project will come from the Economic Development
Fund, from Scott and White and from wastewater utility revenue. Funding is also included in the FY12 approved
budget for the design of the Bee Creek Parallel Trunkline. The existing Bee Creek Trunkline sub-basin currently
serves areas along FM2818, from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant.
This project will install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept
the ultimate build-out demand anticipated in this respective area. This project is expected to span several years with
construction being completed in FY14. $225,000 is included in the approved budget for the design of the FM 2154
Sewer Trunkline. This project is for the design, easement acquisition and construction of a gravity sanitary sewer
line along the east side of FM2154, a lift station in the proximity of the intersection of FM2154/Greens Prairie Trail
and a force main along the south side of Greens Prairie Trail. This project is also expected to span several fiscal
years, with completion estimated for FY15.
Rehabilitation projects included in the FY12 Approved Budget include South Knoll/The Glade. 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 water study as in need of replacement. In addition, $136,331 has been included
for the completion of the Southwood 5-7 project. Construction on this project began in FY11 and should be
completed in FY12. This project is for the replacement of wastewater lines in an area bounded by Southwest
Parkway, Harvey Mitchell Parkway, Welsh and Shadowood. Also included in the FY12 Approved Budget is the
Cooner Street Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water
and wastewater lines and paving along Cooner Street. The sanitary sewer lines are in need of replacement due to an
increase in service disruptions caused by deteriorating lines. The FY12 estimate is for the design of the project.
Funding for the majority of the cost of the project design will come from Community Development Block Grant
funds. Construction of the wastewater portion of the project, which will follow in FY13, will be paid for with
wastewater utility revenue. Finally, funds in the amount of $309,029 are included in the approved budget for the
Northeast Trunkline Rehabilitation. A study conducted in 2010 identified major defects within the Northeast
Trunkline. The intent of this project is to repair/replace the most critical segments of this interceptor.
Funds in the amount of $3,271,047 have been estimated for Treatment and Disposal projects. $924,509 is included
for the Carter Creek Headworks Improvements project. This project will replace or refurbish components of the
31
existing headworks that have become unserviceable. $167,000 is the projected expenditure 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 $155,000 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. $156,100 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 $168,438 is estimated for the completion of the Lick
Creek Return Activated Sludge Modifications project. The Return Activated Sludge Pumps are not consistently
pumping return activated sludge at an appropriate rate. This is a critical function essential to meeting TCEQ
mandated treatment requirements. This project will reconfigure the sludge piping so that the pumps will perform
acceptably. $200,000 is included for the Lick Creek Sludge Blower Replacement project. This project will
replace the current blower units which are at the end of their service life. New blowers are needed to maintain
quality of sludge during storage prior to dewatering. $850,000 is included for the Lick Creek Centrifuge
Replacement project. This project will replace the sludge dewatering centrifuge at the LCWWTP. The current
centrifuge has exceeded its useful life. An estimated $650,000 is included for the Carter Creek Digested Sludge
Aerator Replacement project. This project will replace the current aeration diffusers in Digested Sludge Holding
Tanks #1 and #2 at the CCWWTP. Continued failures of the existing diffusers make replacement essential.
Funds in the amount of $34,768 are estimated for the SCADA replacement project. This project will replace the
control equipment that has exceeded its useful life. $592,808 is the projected expenditure for the completion of the
Carters Creek Lab and SCADA Building project. The existing building no longer meets laboratory standards. In
addition, $99,006 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 $117,259 has been
included in FY12 for the installation of SCADA at the new lift stations. This will allow for monitoring and
alarming of the new lift stations. $120,000 is included for the Carter Creek Fiber Ring project. This project will
provide for data communication improvements that will allow for built-in redundancy, wireless communications,
mobile work force, and unforeseen communication plans not related to construction projects. The main focus is to
construct fiber loops which provide multiple paths to all facilities. $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, $111,172 is included for the Aggie Acres Fiber Optic Conduit project. This project will connect the
Aggie Acres lift station in the ETJ to the City's sewer system.
Finally, contingency in the amount of $150,000 has been included in the FY12 Approved Budget. These funds will
be available for use on unanticipated projects as well as to offset project overruns.
A total of $1,120,000 in current revenues from operations is estimated to be used to fund Wastewater capital
projects. Additionally, a debt issue of $7,580,000 is projected in FY12 for wastewater capital projects.
SPECIAL REVENUE CAPITAL PROJECTS
Below are descriptions of the special revenue capital projects included in the FY12 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 FY12, expenditures for Park Land Dedication projects are estimated at $1,420,175 for projects that are
anticipated to be completed in the various park zones. Funds in the amount of $4,895 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 $36,000 is included for improvements at Carter Crossing Park. The park
will be constructed in phases as funds become available and is planned to ultimately include sidewalks, an entry
32
plaza, a tot playground, creek crossings, benches and trees with irrigation. $208,280 is the FY12 estimated
expenditure for improvements at Southwest Park. This phase of the project will be the construction of a 10 foot wide
hike and bike trail through Southwest Park. The trail will connect with the north end of the Campus Village Trail
and will continue to Southwest Parkway. The project will include a bridge crossing, retaining wall, and box
culverts. The project will be designed in-house by Public Works staff. It is estimated that $10,000 will be spent in
FY12 for phase III of John Crompton Park. The total project budget for this phase is $149,000. The FY12
expenditure reflects the estimate of what is needed to complete this phase of the project. 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.
Drainage Capital Improvement Projects
Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from
residential and commercial utility users. Significant projects include a projected $355,000 for Greenways land
acquisition throughout the City. The City’s Greenways Master Plan calls for future trail development in urban and
suburban greenways. The funds for this project were from prior years’ debt issue. $200,000 is included for Minor
Drainage Improvement projects. These funds are used for minor unscheduled drainage projects that arise
throughout the fiscal year. $286,000 is included for Erosion Control in the Wolf Pen Creek trail area. Bank
stabilization measures will be designed and constructed to protect the trails, irrigation, benches and other
improvements in the upper trails area from erosion. An estimated $50,070 is included for Stormwater Mapping
projects. These funds will be used for mapping of the City’s stormwater infrastructure. Finally, $500,000 is
included for the completion of a Drainage Master Plan. The results of the study will be an inventory of existing
infrastructure and a twenty (20) year maintenance and infrastructure improvement plan for those portions of the
drainage basins that lie within the city limits. The plan will form the foundation for future infrastructure projects.
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. A balance of approximately $3.2 million remains in the WPC TIF Fund. A determination will
be made in FY12 as to how the remaining balance will be spent.
ADDITIONAL O&M COSTS
The FY12 Approved Budget includes a number of capital projects that have been recently completed and have
added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will
continue to be impacted by capital projects as they come online. In some situations, the O&M cost of a project is
minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations,
the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level
Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and
funding is considered as part of the budget process.
Departments are expected to consider the impact of current and planned capital improvement projects on operations
and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are
completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are
included in the Strategic Business Plans are used by the Finance Office in financial forecasting.
Conclusion
The previous discussion provided an overview of the FY12 budget and key changes from the FY11 budget. The
following sections of the budget document provide additional discussion of the approved budget by fund.
33
City of College Station
Fiscal Year Comparison Summary
FY12 Approved FY12 Approved Net Operating % Change
Fiscal Year 2011-2012 Total Funds Total Appropriation Transfers and Capital from Prior
Approved Budget Available of Funds in Budget Fiscal Year
General Fund 64,170,592$ 60,567,249$ (5,668,355)$ 54,898,894$ 0.52%
Debt Service Fund 16,861,615 12,649,002 - 12,649,002 0.53%
Economic Development Fund 1,061,818 728,454 (728,454) - N/A
Parks Xtra Education Fund - - - - N/A
Recreation Fund 1,198,016 3,811,342 (2,613,326) 1,198,016 194.11%
Municipal Court Funds 1,116,423 296,820 - 296,820 -4.38%
Police Seizure Fund 82,278 40,000 - 40,000 91.87%
Utility Funds 132,359,370 122,670,715 - 122,670,715 0.14%
Sanitation Fund 9,189,929 7,430,014 - 7,430,014 5.92%
Parking Enterprise Fund 1,469,188 1,085,775 - 1,085,775 -37.91%
BVSWMA Fund 1,393,401 1,393,401 1,393,401 -4.39%
Hotel Tax Fund 8,233,195 2,123,142 - 2,123,142 -3.51%
Community Development Fund 6,521,698 3,667,138 - 3,667,138 3.04%
Traffic Safety Fund 72,959 72,959 - 72,959 21.60%
Insurance Funds 16,579,857 11,784,578 (11,784,578) - N/A
Utility Customer Service Fund 2,475,366 2,342,713 (2,342,713) - N/A
Internal Services Funds 11,799,461 5,743,975 (5,743,975) - N/A
Drainage Fund 2,690,722 1,367,058 - 1,367,058 7.63%
Business Park Fund 112,150 112,150 - 112,150 -55.14%
Chimney Hill Fund 2,291,054 125,000 - 125,000 N/A
Cemetery Perpetual Care Fund 1,733,982 - - - N/A
Memorial Cemetery Perpetual Care Fund 505,785 10,000 - 10,000 0.00%
Memorial Cemetery Fund 1,254,713 - - - N/A
ARRA of 2009 Fund 66,999 65,000 - 65,000 0.00%
Subtotal of Operations & Maintenance 283,240,571$ 238,086,485$ (28,881,401)$ 209,205,084$ 0.47%
Utility Funds Transfer to CIP 3,070,000 3,070,000 - 3,070,000 -49.47%
Community Development Transfer to CIP 275,000 275,000 - 275,000 N/A
Hotel Tax Fund Transfer to CIP - - - - N/A
Capital Transfers to CIP 3,345,000$ 3,345,000$ -$ 3,345,000$ -44.94%
General Government Capital Imp. Proj.27,735,901$ 10,862,214$ (155,000)$ 10,707,214$ 9.79%
Utility Capital Improvement Projects 27,064,909 23,071,562 (3,190,000) 19,881,562 323.04%
Community Development Capital Imp Proj.1,070,634 1,070,634 - 1,070,634 90.67%
Special Revenue Capital Imp. Proj.3,444,428 2,345,383 - 2,345,383 111.10%
Wolf Pen Creek TIF Capital Imp. Proj.3,240,548 - - - -100.00%
Subtotal of Capital Expenditures 62,556,420$ 37,349,793$ (3,345,000)$ 34,004,793$ 77.50%
Totals 349,141,991$ 278,781,278$ (32,226,401)$ 246,554,877$ 5.61%
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%
Chimney Hill Fund - - - - N/A
Cemetery Perpetual Care Fund 1,735,694 - - - N/A
Memorial Cemetery Perpetual Care 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%
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%
11/4/2011 16:20
34
General Fund 22.27%
Debt Service Fund 5.13%
Recreation Fund 0.49%
Other Governmental Funds
0.10%
Hotel Tax Fund 0.86%
Community Development Fund
1.49%Other Special Revenue Funds
0.75%
Utility Funds 49.75%
Sanitation Fund 3.01%
Parking Enterprise Fund 0.44%
BVSWMA Fund 0.57%
Internal Services 0.00%
Memorial Cemetery Perpetual
Care Fund 0.00%
Utility Funds Transfer to CIP
1.36%
General Government CIP 4.34%
Utilities CIP 8.06%
Other CIP 1.39%
City of College Station
Net Budget -$246,554,877
35
2011‐2012 Approved Annual Budget
Combined Summary of Revenues & Expenditures
With Comparisons to 2010‐11 Budget
Governmental Funds Enterprise Funds
General Fund Debt Service (1) Other (2) Utilities Sanitation
Parking
Enterprise Hotel Tax
Community
Development
Recreation
Fund
ARRA of
2009
Traffic
Safety Fund
(3) Court
Funds
Police
Seizure
Parkland
Dedication
BEGINNING BALANCE 9,909,630$ 4,569,410$ 2,794,102$ 8,250,733$ 1,947,506$ 309,499$ 4,832,515$ 2,477,060$ -$ 1,749$ 71,559$ 777,152$ 61,753$ 1,587,848$
REVENUES:
Ad Valorem Tax 13,627,371 11,623,526 - - -
Sales Tax 20,350,000 - - -
Other Taxes 2,422,300 - - 3,372,680 -
Licenses & Permits 968,866 - - -
Intergovernmental 241,305 - - 5,390,272 65,250 -
Charges for Services 2,759,510 - 123,525,851 7,229,423 999,394 1,198,016 -
Fines, Forfeits & Penalties 3,401,529 7,750 - 144,949 286,000 20,000
Investment Earnings 67,016 45,000 26,212 217,500 12,000 11,346 28,000 1,400 4,189 525 5,000
Other 362,795 1,817,291 3,355,286 1,000 4,000 - 300,000
Return on Investment 10,060,270 - - -
Transfers In 623,679 262,150 80,000 -
Long Term Debt Issuance - - -
Total Revenues 54,260,962$ 12,292,205$ 2,113,403$ 127,178,637$ 7,242,423$ 1,159,689$ 3,400,680$ 5,390,272$ 1,198,016$ 65,250$ 1,400$ 290,189$ 20,525$ 305,000$
TOTAL AVAILABLE RESOURCES 64,170,592 16,861,615 4,907,505 135,429,370 9,189,929 1,469,188 8,233,195 7,867,332 1,198,016 66,999 72,959 1,067,341 82,278 1,892,848
EXPENDITURES:
General Government 3,674,203 - - -
Fiscal Services 3,054,633 - - -
Police 14,974,044 - - -
Fire 13,555,824 - - -
Planning & Development Services 3,761,302 - - -
Public Works 6,823,880 - - -
Parks & Recreation 5,044,666 - - 3,640,283 -
Information Services 3,975,499 - - -
Library 1,071,654 - - -
Utilities - 94,275,494 -
CIP Department - - -
Projects/Direct Capital - 575,735 -
Sanitation - - 5,962,610 -
Parking Enterprise - - 749,230 -
BVSWMA 1,393,401 - -
Community Development - - 2,877,123 -
Outside Agency Funding 932,563 - - 50,240 1,303,000 121,795 -
Debt Service 12,629,002 - 13,758,325 464,000 224,444 -
Return on Investment - 9,350,283 709,987 -
Contingency 271,098 - 150,000 80,000 1,649 50,000 -
Internal Services
Special Revenue Funds
Internal Services - - -
Self-Insurance - - -
Other/Other Transfers 2,753,575 20,000 965,604 1,918,849 152,077 (220,633) 219,000 (2,613,326) 65,000 72,959 296,820 40,000 (26,373)
General & Administrative Transfers (4,994,047) - 2,642,029 475,100 91,529 326,698 121,808 171,059 - 26,373
CIP Expenditures Less G&A Xfers*- - 1,617,046 - 1,223,373
Transfers to CIP Funds - 3,070,000 275,000 -
Total Expenditures 54,898,894$ 12,649,002$ 2,359,005$ 125,740,715$ 7,430,014$ 1,085,775$ 2,123,142$ 5,012,772$ 1,198,016$ 65,000$ 72,959$ 296,820$ 40,000$ 1,223,373$
Change in Fund Balance (637,932) (356,797) (245,602) 1,437,922 (187,591) 73,914 1,277,538 377,500 - 250 (71,559) (6,631) (19,475) (918,373)
ENDING FUND BALANCE 9,271,698$ 4,212,613$ 2,548,500$ 9,688,655$ 1,759,915$ 383,413$ 6,110,053$ 2,854,560$ -$ 1,999$ -$ 770,521$ 42,278$ 669,475$
(1) Other Governmental Funds comprised of the BVSWMA, Economic Development, Business Park, Chimney Hill, and Efficiency Time Payment Funds.
(2) Utilities comprised of the Electric, Water and Wastewater Funds
(3) Court Funds comprised of Court Technology, Court Security and Juvenile Case Manager Funds
(4) Governmental Capital Funds comprised of Streets, Parks, Facilities & Technology 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 2011-2012 FY 2010-2011 FY 2009-2010
Capital Projects Funds Internal Services Funds Total Less Transfers Net Total Adopted Amended Actual
Memorial
Cemetery Drainage
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 2011-2012 2010-2011 2010-2011 2009-2010
1,022,420$ 2,244,529$ 3,230,548$ 1,710,982$ 391,834$ 18,661,770$ 1,358,909$ 6,761,378$ 5,048,123$ 78,021,009$ (11,809,501)$ 66,211,508$ -$ 275,383,701$
- - - - 25,250,897 - 25,250,897 24,511,840 24,511,840 24,523,183
- - - - 20,350,000 - 20,350,000 19,077,164 19,077,164 19,328,577
- - - - 5,794,980 - 5,794,980 5,914,000 5,914,000 6,050,043
- - - - 968,866 - 968,866 843,285 843,285 964,344
555,000 - - - 6,251,827 - 6,251,827 4,492,285 4,683,307 5,078,273
1,976,200 81,600 - 195,000 - 137,964,994 - 137,964,994 134,827,807 135,003,949 134,309,622
- - - - 3,860,228 - 3,860,228 3,898,704 3,898,704 4,500,447
5,000 8,100 10,000 8,000 2,000 65,000 26,000 43,950 25,255 611,493 - 611,493 1,233,943 1,233,543 716,447
227,293 13,473 15,000 111,951 - - 75,000 1,646,644 7,929,733 - 7,929,733 7,276,092 7,133,350 4,104,808
- - - - 10,060,270 - 10,060,270 11,979,347 11,979,347 12,254,762
227,083 3,190,000 7,199,099 9,859,835 21,441,846 (21,441,846) - 24,216,543 25,750,388 20,665,290
8,145,000 22,505,000 - - 30,650,000 - 30,650,000 23,745,000 24,745,000 20,740,736
232,293$ 1,997,773$ 10,000$ 23,000$ 113,951$ 9,073,683$ 25,721,000$ 7,513,049$ 11,531,734$ 271,135,134$ (21,441,846)$ 249,693,288$ 262,016,010$ 264,773,877$ 253,236,532$
1,254,713 4,242,302 3,240,548 1,733,982 505,785 27,735,453 27,079,909 14,274,427 16,579,857 349,156,143 (33,251,347) 315,904,796 262,016,010 264,773,877 528,620,233
- -
- - - - 3,674,203 - 3,674,203 4,264,204 4,408,362 4,098,364
- - - - 3,054,633 - 3,054,633 3,113,654 3,113,654 3,086,275
- - - - 14,974,044 - 14,974,044 14,626,374 14,742,851 13,724,355
- - - - 13,555,824 - 13,555,824 11,899,890 12,043,131 11,414,188
- - - - 3,761,302 - 3,761,302 3,513,042 3,513,042 2,456,322
- - - - 6,823,880 - 6,823,880 6,821,413 6,913,690 6,099,189
- - - - 8,684,949 - 8,684,949 9,284,486 9,099,992 8,295,138
- - - - 3,975,499 - 3,975,499 3,946,682 4,012,060 3,886,102
- - - - 1,071,654 - 1,071,654 1,049,801 1,059,173 1,080,030
- - - - 94,275,494 - 94,275,494 92,388,636 95,246,900 103,053,825
- - - - - - - 911,632 911,632 129,005
- - - - 575,735 - 575,735 670,660 713,255 5,904,740
- - - - 5,962,610 - 5,962,610 5,617,694 5,617,694 6,081,577
- - - - 749,230 - 749,230 785,504 1,147,980 790,085
- - - - 1,393,401 - 1,393,401 1,442,276 1,442,276 4,532,799
- - - - 2,877,123 - 2,877,123 3,292,340 3,292,340 3,062,903
- - - - 2,407,598 - 2,407,598 1,951,276 1,951,276 -
- - - - 27,075,771 - 27,075,771 27,351,496 27,351,496 18,897,184
- - - - 10,060,270 - 10,060,270 11,978,499 11,978,499 12,254,762
- - - - 552,747 - 552,747 806,598 820,378 -
8 086 688 8 086 688 (8 086 688)9 082 371 9 250 020 9 269 947- - 8,086,688 - 8,086,688 (8,086,688) - 9,082,371 9,250,020 9,269,947
- - - 11,722,203 11,722,203 (11,722,203) - 11,352,989 11,352,989 10,335,903
696,934 10,000 (501,071) (160,688) - - 3,688,727 (790,829) 2,897,898 3,457,088 7,032,305 (25,282,731)
415,317 501,071 160,688 - 62,375 - - - - -
1,376,817 10,862,214 23,071,562 - - 38,151,012 (3,345,000) 34,806,012 24,947,101 30,092,101 27,821,126
- - - - 3,345,000 - 3,345,000 6,075,000 6,075,000 -
-$ 2,489,068$ -$ -$ 10,000$ 10,862,214$ 23,071,562$ 8,086,688$ 11,784,578$ 270,499,597$ (23,944,720)$ 246,554,877$ 260,630,706$ 273,182,096$ 230,991,088$
232,293 (491,295) 10,000 23,000 103,951 (1,788,531) 2,649,438 (573,639) (252,844) 635,537 2,502,874 3,138,411 1,385,304 (8,408,219) 22,245,444
1,254,713$ 1,753,234$ 3,240,548$ 1,733,982$ 495,785$ 16,873,239$ 4,008,347$ 6,187,739$ 4,795,279$ 78,656,546$ (9,306,627)$ 69,349,919$ 1,385,304$ (8,408,219)$ 297,629,145$
Total Revenues 219,043,288$ -$ 219,043,288$
Transfers In 21,441,846 (21,441,846) -
Long Term Debt Issuance 30,650,000 - 30,650,000
Decrease in Fund Balance (635,537) (2,502,874) (3,138,411)
Total Appropriations 270,499,597$ (23,944,720)$ 246,554,877$
37
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 FY10 FY11 FY11 FY12 FY12 FY11 to FY12
General Fund 56,612,853 56,082,928 55,007,530 53,805,869 55,935,705 -0.26%
Court Security Fund 118,807 118,298 122,701 65,040 65,040 -45.02%
Juvenile Case Mgr Fund 80,084 91,566 82,055 97,900 97,900 6.92%
Recreation Fund - 3,935,961 4,024,856 3,978,090 3,811,342 -3.17%
ARRA Fund 617,108 443,488 389,180 65,000 65,000 -85.34%
Traffic Safety Fund 358,008 80,540 80,540 72,959 72,959 -9.41%
Community Development 271,797 319,740 319,740 293,263 288,263 -9.84%
Parking Enterprise Fund 619,033 1,147,980 1,039,724 448,596 528,596 -53.95%
Electric Fund 81,151,646 83,449,285 85,565,298 84,723,170 84,937,170 1.78%
Water Fund 3,981,406 4,518,557 4,404,378 4,573,356 4,527,876 0.21%
Wastewater Fund 5,155,696 5,207,057 5,172,557 5,254,183 5,386,183 3.44%
Sanitation Fund 5,363,758 5,617,694 5,635,203 5,962,610 5,962,610 6.14%
Property Casualty 96,155 120,353 127,362 91,161 91,161 -24.26%
Employee Benefits 71,238 71,841 74,340 74,808 74,808 4.13%
Workers Comp 127,070 151,553 149,858 114,185 114,185 -24.66%
Utility Customer Service Fund 2,114,091 2,260,593 2,290,925 2,319,052 2,342,713 3.63%
Fleet Fund 1,589,074 1,665,548 1,695,726 1,638,940 1,638,940 -1.60%
Drainage Fund - - - 1,016,013 1,016,013 N/A
BVSWMA Fund - 1,442,276 1,442,276 1,380,635 1,380,635 -4.27%
COMBINED FUND TOTAL 158,327,824$ 166,725,258 167,624,249 165,974,830$ 168,337,099$ 0.97%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 55,974,904$ 59,231,327 58,384,030 59,104,245$ 60,148,359$ 1.55%
Supplies 5,650,004 5,730,850 5,631,887 5,607,697 6,024,511 5.12%
Maintenance 4,498,887 5,058,190 4,954,827 5,113,710 5,149,810 1.81%
Purchased Services 17,732,299 19,387,396 19,003,085 18,995,900 19,666,441 1.44%
Capital Outlay 776,409 1,933,623 2,050,420 701,785 896,485 -53.64%
Purchased Power 73,695,321 75,383,872 77,600,000 76,451,493 76,451,493 1.42%
COMBINED FUND TOTAL 158,327,824$ 166,725,258$ 167,624,249$ 165,974,830$ 168,337,099$ 0.97%
PERSONNEL SUMMARY BY FUND
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FUND FY09 FY10 FY11 FY12 FY12 FY11 to FY12
General Fund 652.75 664.75 611.55 577.80 587.80 -3.88%
Court Security Fund 2.50 2.50 2.00 1.00 1.00 -50.00%
Juvenile Case Mgr Fund 1.75 1.75 1.75 1.75 1.75 0.00%
Recreation Fund - - 51.70 50.70 49.70 -3.87%
ARRA Fund - 1.00 1.00 1.00 1.00 0.00%
Traffic Safety Fund 1.00 1.00 - - - 0.00%
Community Development Fund 4.50 4.50 4.50 4.50 4.50 0.00%
Parking Enterprise Fund 8.00 8.00 8.00 8.00 8.00 0.00%
Electric Fund 68.50 68.50 68.50 67.50 67.50 -1.46%
Water Fund 29.00 29.00 29.50 28.00 28.00 -5.08%
Wastewater Fund 49.00 49.00 50.00 49.00 49.00 -2.00%
Sanitation Fund 35.25 35.25 35.50 35.50 35.50 0.00%
Property Casualty 1.50 1.50 1.50 1.00 1.00 -33.33%
Employee Benefits 1.00 1.00 1.00 1.00 1.00 0.00%
Workers Comp 1.50 1.50 1.50 1.00 1.00 -33.33%
Utility Customer Service Fund 29.50 29.50 28.50 28.50 28.50 0.00%
Fleet Fund 15.00 15.00 15.00 15.00 15.00 0.00%
Communications Fund 7.00 0.00 0.00 0.00 0.00 0.00%
Drainage Fund 0.00 0.00 0.00 14.00 14.00 0.00%
BVSWMA Fund 27.25 27.25 24.00 22.00 22.00 -8.33%
COMBINED FUND TOTAL 935.00 941.00 935.50 907.25 916.25 -2.06%
38
Analysis of Tax Rate
Fiscal Year 2011‐2012
Approved Approved
FY 11 FY 12
Assessed Valuation of Real and Exempt Property $6,325,818,517 $6,645,750,780
(Based on 100% of Market Value)
Less: Exempt Property $682,997,015 $710,703,184
Less: Agricultural Loss $99,032,310 $108,313,840
Less: Over 65 and Veterans Exemptions $73,949,425 $79,342,785
Less: House Bill 366 $141,432 $167,256
Less: Abatements $7,918,958 $0
Less: Proration $394,577 $236,525
Less: CHODO $0 $127,100
Less: Freeport $5,952,339 $8,245,088
Taxable Assessed Value $5,455,432,461 $5,738,615,002
Freeze Taxable $370,846,447 $404,589,120
Freeze Adjusted Taxable $5,084,586,014 $5,334,025,882
O&M and Debt Service Portion $5,455,432,461 $5,738,615,002
TIF Captured Value $0 $0
Total $5,455,432,461 $5,738,615,002
Apply Tax Rate per/$100 Valuation 0.447543/$100 0.437995/$100
Freeze Actual Tax $1,549,131 $1,680,416
Amount lost to Tax Freeze $80,368 $91,664
Total Tax Levy $24,304,840 $25,043,183
Estimate 100% Collection $24,304,840 $25,043,183
Tax Rate Per Percent Estimated
$100 Valuation Of Levy Collections
Debt Service 0.201536 46.0%$11,523,198 Estimate
General Fund 0.236459 54.0%$13,519,985 Estimate
Approved Tax Rate 0.437995 100%$25,043,183 Estimate
39
Analysis of Property ValuationsAnalysis of Property Valuationsypy
Appraisal Total Market Exempt Total Taxableppp
Y Vl ti Vl Vl *Year Valuation Value Value *
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 4,055,170,546
2007 5,223,363,290 677,645,842 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
2011 6 537 436 940 798 821 938 5 738 615 00220116,537,436,940 798,821,938 5,738,615,002
City of College Station Ad Valorem Tax ValuationCity of College Station Ad Valorem Tax Valuation
7 0007,000
6 0006,000
5,000 $4 000S $4,000 NS3 000ON3,000 LLIMIL2,000 M1,0001,000
00
2002 2003 2004 2005 2006 2007 2008 2009 2010 20112002200320042005200620072008200920102011
* Assessed value is 100% of the estimated value Assessed value is 100% of the estimated value.
40
CITY ORGANIZATION
City Manager
Executive Director
Business Services
Deputy
City Manager
Deputy
City Manager
Public
Communications
Executive Director
Planning and
Development Services
Fire / EOC
Police
Parks and
Recreation
Human
Resources
Intergov’t
Relations
TAMU,
County, Bryan,
CSISD
Public Works
Water Services
Electric Utility
Economic
Development
Legislative
Affairs
Planning &
Development
Community
Development
Engineering
Code
Enforcement
Neighborhood
Services
Northgate
District
Utility
Customer
Services
Treasury
Budget
Purchasing
Accounting
Municipal
Court
Fiscal
Services
Strategic
Planning
Information
Technology
41
Strategic Planning and Budget Process – FY 2011‐2012
January Budget staff meets to go over general action plans for the upcoming budget season and assign
duties and responsibilities.
Preliminary work begins on upcoming fiscal year budget for the Operating and Capital
Improvement Program (CIP) budgets.
Personnel summaries and salary data is sent to City departments to begin preparation of the
Salary and Benefits portion of the budget.
February Requests for fixed cost information as well as vehicle and equipment replacement data are
sent out to the City departments.
Budget Staff prepares and distributes 1st quarter financial reports and departmental forecasts.
March Budget analysts prepare Department and Fund summaries, prepare and update the computer
system, and finalize budget amounts for fixed costs.
Budget analysts develop and analyze forecasts and preliminary rate models.
Budget Staff meets with City Departments to review/discuss/revise CIP budget submissions.
April Budget department kicks off new budget year with City departments.
Analysts begin preliminary work with Departments and assist Departments in preparing their
budget submittal.
Continue analysis and preparation of the CIP budget.
May Department budgets are due back to the Budget Office.
Budget Analysts analyze and review base budget requests, requests for increases in funding via
service level adjustments (SLAs), as well as budget reduction submittals with departments.
Budget Staff prepares and distributes 2nd quarter financial reports and departmental forecasts.
Budget Staff and Capital Projects Department meet with City Manager to review proposed CIP.
June Budget Staff prepares Proposed Budgets and meets with Department Directors and City
Manager to discuss budget requests and service levels.
City Council participates in a Strategic Planning Retreat to review mission and vision statements
and identify strategic priorities for the upcoming fiscal year.
Budget Staff and Capital Project Department present the proposed CIP to the Planning and
Zoning Commission and Parks and Recreation Board.
July Budget Staff prepares Proposed Budget Document.
August Present Proposed Budget to City Council.
Conduct televised budget workshops during scheduled Council meetings to review Proposed
Operating and Capital Improvement Program budgets.
Budget Staff prepares and distributes 3rd quarter financial reports and departmental forecasts.
September Publish required Tax Notices.
Conduct required Public Hearings.
Council adoption of Budget and Tax Rate.
October Prepare Approved Budget Document and Approved Capital Improvement Programs Document.
November‐
December
Budget Staff prepares and distributes 4th quarter financial reports and departmental forecasts.
Conduct Departmental Reviews and Special Projects.
Monitor Budget.
Request for CIP budget submissions sent out to Departments.
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.
Total projected FY12 General Fund revenues are $54,260,962. This is a 1.7% increase from the FY11 revised
budget. This increase is primarily due to an increase in Ad Valorem Tax revenue, which is the result of a shift in the
debt service portion of the effective tax rate to the operation and maintenance portion of the tax rate. The shift of
0.9110 cents per $100 valuation increases the estimated revenue for the General Fund by just over $1 million. Also,
in anticipation of a very slight upturn in the economy, projected sales tax revenue has been budgeted as a 2%
increase over the FY11 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 historically, have been steady with consistent
growth, are flat or very slightly increased 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 FY12 are projected to be $13,627,371. The anticipated revenues are based on the approved
operations and maintenance (O&M) tax rate of 23.6459 cents per $100 valuation. The O&M portion of the tax
rate reflects a 0.9110 cent increase over the FY11 O&M portion of the tax rate, due to a shift from the debt
portion of the tax rate in FY12. The additional revenue generated by this increase will be used to fund additional
Fire personnel.
2. Sales Tax is projected to be $20,350,000 in FY12; this projection reflects a 2% increase over the FY11 year end
estimate. Sales Tax revenue estimates are based on analysis of historic revenues and expected future retail sales
and employment. Sales tax is the largest revenue stream in the General Fund, and makes up approximately 37%
of overall General Fund revenues.
3. Mixed Drink and Franchise Taxes are projected to be $2,422,300, which is 3.9% below the FY11 revised
budget. Mixed Drink Tax revenue decreased due to recent state budget changes which reduce the City portion
of the state’s mixed drink tax. Franchise taxes include phone, cable, and natural gas.
4. Permit Revenue for FY12 is estimated to be $968,866. This is a decrease in projected permit revenue by 2%
from FY 2011 year end estimate. This slight decrease is based on recent trends in single-family construction
through June, 2011.
5. Intergovernmental Revenues for FY12 are anticipated to be $241,305, or 48% lower than the FY11 year end
estimate. The FY11 year end estimate includes grant funds received in FY11 - grant funds are not budgeted
until they are approved or received. Among the intergovernmental revenues the City anticipates receiving in
FY12 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.
43
6. Parks and Recreation revenues are estimated to be $80,500 in FY12. This is a 6.9% decrease from the FY11
revised budget. Most of the Parks and Recreation revenue is recorded in the Recreation Fund.
7. Other Service Charges include miscellaneous charges and fees from various departments within the general
fund, including Development Services, Police, Fire, and Municipal Court. These revenues are projected to be
$2,679,010 in FY12. This is an increase over the prior year’s budget due primarily to the increase in EMS
transport fees based on recent trends.
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 $3,401,529 in
FY12, which is in line with the FY11 year-end estimate.
9. Investment earnings are projected to be $67,016 in FY12. Investment earnings in FY11 were adjusted down to
reflect the economic downturn and very low interest rates. FY12 projected earnings are anticipated to be even
lower based on the timing of the maturity of some of the higher earning investments.
10. Miscellaneous Revenues include such items as rents and royalties, various donations, collection service fees,
sale of abandoned property, sale of fixed assets, etc. FY12 estimated revenue is $362,795.
11. Return on Investment (ROI) transfers from the enterprise funds are projected to be $10,060,270 for FY12.
The approved budget includes a reduction in the Electric ROI of $2M.
Approved Net Expenditures for FY12 are $54,898,894 or 1.8% lower than the FY11 revised budget.
The approved General Fund budget includes additional funds for public safety, street maintenance, and minimal
salary increases.
The final step in changing the Police Department pay structure to a step pay program is for sergeants and lieutenants
increases, which is included in the FY12 approved budget at $206,155. Also included in the approved budget for
the Police Department is funding for Fitlife testing of $22,375 to help ensure the health and fitness of the police
force.
Funds in the amount of $1,214,485 recurring and $639,070 one-time are included for the addition of nine firefighters
and their related equipment purchases to the Fire Department for the operations of Fire Station #6. Also, budgeted is
$80,000 in one-time expenditures for upgrades needed at Fire Station #4 – one-half of the cost of these upgrades will
be reimbursed by Texas A&M University.
$350,000 is budgeted in Public Works for thoroughfare street rehabilitation projects, and $25,000 for a structural
study of the Conference Center.
One-time funds in the amount of $50,000 are included in the Planning and Development Department for a Wellborn
Small Area Plan. Also approved is one-time funding for Parks and Recreation registration software of $18,000
along with recurring costs of $25,000. Athletic Fields equipment one-time costs are included $22,200, and savings
of $25,000 for reduction and relocation of Christmas in the Park. $13,275 in recurring funding is included for the
City Secretary Office for codification maintenance costs. Finally, $54,431 in recurring funding is budgeted for the
addition of one position to the City’s Internal Audit department.
In addition to the $206,155 for the police pay increases mentioned above, funds in the amount of $699,093 are
included in the FY12 approved General Fund budget for a pay plan. The total approved pay plan funding for the
General Fund is $905,248.
A total of 587.80 positions are included in the approved General Fund budget. A total of 21.25 full-time equivalent
positions were permanently reduced from the FY12 budget. An additional 9.0 Firefighters have been added in the
FY12 approved budget. Also, a signal tech position was added in the Public Works Department and an Internal
Audit position was added to General Government. Through the restructuring process, 13.5 net positions were
transferred to various departments in the City. This results in an overall decrease of 23.75 positions in the General
Fund from the FY11 Revised Budget. A full listing of personnel can be found in Appendix C.
44
FY10 Actual
FY11 Revised
Budget
FY11 Year-
End Estimate
FY12
Approved
Base Budget
FY12
Approved
Budget
% Change
in Budget
FY11-FY12
Beginning Fund Balance 8,192,824$ $ 11,651,288 $ 11,651,288 $ 9,909,630 $ 9,909,630
REVENUES:
Ad Valorem Tax 11,172,907$ 12,453,704$ 12,444,704$ 13,627,371$ 13,627,371$ 9.4%
Sales Tax 19,328,577 19,077,164 19,950,000 20,350,000 20,350,000 6.7%
Mixed Drink & Franchise 2,633,328 2,520,000 2,506,000 2,422,300 2,422,300 -3.9%
Licenses & Permits 964,345 843,285 988,635 968,866 968,866 14.9%
Intergovernmental 692,354 176,305 465,005 241,305 241,305 36.9%
Parks & Recreation 1,143,076 86,500 85,000 80,500 80,500 -6.9%
Other Charges for Services 2,749,982 2,285,087 2,683,500 2,639,010 2,679,010 17.2%
Fines, Forfeits & Penalties 3,445,152 3,436,065 3,334,950 3,401,529 3,401,529 -1.0%
Investment Earnings 55,089 115,000 66,352 67,016 67,016 -41.7%
Miscellaneous 675,790 367,745 372,075 362,795 362,795 -1.3%
Return on Investment 12,254,762 11,979,347 10,479,347 10,060,270 10,060,270 -16.0%
Other - - - - -
TOTAL REVENUES 55,115,362$ 53,340,202$ 53,375,568$ 54,220,962$ 54,260,962$ 1.7%
TOTAL FUNDS AVAILABLE 63,308,186$ 64,991,490$ 65,026,856$ 64,130,592$ 64,170,592$ -1.3%
EXPENDITURES:
Police Department 13,733,023$ 14,742,851$ 14,894,279$ 14,951,669$ 14,974,044$ 1.6%
Fire Department 11,487,939 12,043,131 11,441,598 11,622,269 13,555,824 12.6%
Public Works Department 7,922,794 7,825,322 7,538,748 6,798,880 6,823,880 -12.8%
Parks & Recreation Department 8,760,312 5,350,883 5,314,491 4,999,466 5,044,666 -5.7%
Public Library 1,079,973 1,059,173 1,047,475 1,071,654 1,071,654 1.2%
Planning & Development Services 2,539,478 3,513,042 3,469,595 3,711,302 3,761,302 7.1%
Information Technology 3,948,754 4,012,060 3,995,222 3,975,499 3,975,499 -0.9%
Fiscal Services 3,078,934 3,113,654 3,051,854 3,054,633 3,054,633 -1.9%
General Government 4,061,646 4,422,812 4,254,268 3,620,497 3,674,203 -16.9%
Pay Plan - - - - -
Total Operating Expenditures 56,612,853$ 56,082,928$ 55,007,530$ 53,805,869$ 55,935,705$ -0.3%
General & Administrative Transfers (6,219,706)$ (6,238,087)$ (6,070,440)$ (5,645,980)$ (5,668,355)$ -9.1%
Public Agency Funding 779,883$ 742,442$ 742,442$ 932,563$ 932,563$ 25.6%
Other/Other Transfers Out 422,000 4,880,583 5,014,805 3,427,883 3,427,883 -29.8%
Contingency 50,000 451,393 422,889 271,098 271,098 -39.9%
Total Other Financing (Sources) Uses 1,251,883$ 6,074,418$ 6,180,136$ 4,631,544$ 4,631,544$ -23.8%
TOTAL EXPENDITURES 51,645,030$ 55,919,259$ 55,117,226$ 52,791,433$ 54,898,894$ -1.8%
Increase (Decrease) In Fund Balance 3,470,332 (2,579,057) (1,741,658) 1,429,529 (637,932)
Adjust to tie to CAFR (11,868)
Ending Fund Balance 11,651,288$ 9,072,231$ 9,909,630$ 11,339,159$ 9,271,698$
City of College Station
General Fund
Fund Summary
45
Ad Valorem Tax
25.11%
Sales Tax
37.50%
Mixed Drink &
Franchise
4.46%
Licenses & Permits
1.79%
Intergovernmental
0.44%Parks & Recreation
0.15%
Other Charges for
Services
4.94%
Fines, Forfeits &
Penalties
6.27%
Investment Earnings
0.12%
Miscellaneous
0.67%
Return on Investment
18.54%
General Fund ‐Sources
Fire Department
22.38%
Public Works
Department
General Fund ‐Uses
Police Department
24.72%
22.38%Department
11.27%
Parks & Recreation
Department
8.33%
Public Library
1.77%
Planning &
Development Services
6.21%
Information
Technology
6.56%Fiscal Services
5.04%
General Government
6.07%
Public Agency Funding
1.54%
Other/Other Transfers
Out
5.66%
Contingency
0.45%
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
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Police 13,733,023$ 14,742,851$ 14,894,279$ 14,951,669$ 14,974,044$ 1.57%
Fire 11,487,939 12,043,131 11,441,598 11,622,269 13,555,824 12.56%
Public Works 7,021,372 6,913,690 6,740,917 6,798,880 6,823,880 -1.30%
CIP 901,422 911,632 797,831 - - -100.00%
Parks and Recreation 8,760,312 5,350,883 5,314,491 4,999,466 5,044,666 -5.72%
Library 1,079,973 1,059,173 1,047,475 1,071,654 1,071,654 1.18%
Planning and Development Services 2,539,478 3,513,042 3,469,595 3,711,302 3,761,302 7.07%
Information Technology 3,948,754 4,012,060 3,995,222 3,975,499 3,975,499 -0.91%
Fiscal Services 3,078,934 3,113,654 3,051,854 3,054,633 3,054,633 -1.90%
General Government 4,061,646 4,422,812 4,254,268 3,620,497 3,674,203 -16.93%
TOTAL 56,612,853$ 56,082,928$ 55,007,530$ 53,805,869$ 55,935,705$ -0.26%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 41,761,810$ 41,231,473$ 40,447,636$ 40,403,492$ 41,585,026$ 0.86%
Supplies 2,854,441 2,504,529 2,507,492 2,305,984 2,748,635 9.75%
Maintenance 3,534,693 3,964,737 3,852,490 3,968,634 4,004,734 1.01%
Purchased Services 8,290,716 7,889,188 7,704,988 7,001,709 7,356,560 -6.75%
Capital Outlay 171,193 493,001 494,924 126,050 240,750 -51.17%
TOTAL 56,612,853$ 56,082,928$ 55,007,530$ 53,805,869$ 55,935,705$ -0.26%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Police 177.50 181.50 184.50 182.50 182.50 -1.08%
Fire 122.00 122.00 130.00 130.00 139.00 6.92%
Public Works 64.00 64.00 57.00 49.50 49.50 -13.16%
CIP 10.00 10.00 10.00 - - -100.00%
Parks and Recreation 133.00 133.00 72.30 67.80 67.80 -6.22%
Library - - - - - N/A
Planning and Development Services 39.50 39.50 47.50 46.00 46.00 -3.16%
Information Technology 26.25 33.25 32.25 30.50 30.50 -5.43%
Fiscal Services 40.50 40.50 38.50 38.50 38.50 0.00%
General Government 40.00 41.00 39.50 33.00 34.00 -13.92%
TOTAL 652.75 664.75 611.55 577.80 587.80 -3.88%
47
City Manager
Deputy City
Manager
Chief of Police
Internal Affairs Staff Assistant Field Operations
Bureau Chief
Day Shift /
Sector B
Evening Shift /
Sector C
Night Shift /
Sector A
Special
Operations
Operational
Support Bureau
Chief
Criminal
Investigations
Training &
Recruiting
Community
Services
Administrative
Services Bureau
Chief
Policy and
Accreditation
Information
Services
Technical
Coordinator
Communications
Purchasing /
Quartermaster
POLICE DEPARTMENT
CITY OF COLLEGE STATION
48
City of College Station
Police
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Police Administration 873,108$ 950,795$ 988,045$ 1,003,779$ 1,003,779$ 5.57%
Uniform Patrol*6,324,392 6,849,358 7,065,335 6,977,193 6,977,193 1.87%
Criminal Investigation 1,681,846 1,605,240 1,628,032 1,717,632 1,717,632 7.00%
Recruiting and Training 473,619 437,852 477,818 471,880 494,255 12.88%
Quartermaster Division 1,671,812 1,940,284 1,997,267 1,814,848 1,814,848 -6.46%
Communication / Jail 1,688,614 1,772,356 1,645,231 1,811,699 1,811,699 2.22%
Special Services 697,907 754,540 736,677 792,596 792,596 5.04%
Information Services 321,725 432,426 355,874 362,042 362,042 -16.28%
TOTAL 13,733,023$ 14,742,851$ 14,894,279$ 14,951,669$ 14,974,044$ 1.57%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 11,577,541$ 12,213,081$ 12,301,686$ 12,701,650$ 12,701,650$ 4.00%
Supplies 500,829 513,790 593,923 601,469 601,469 17.07%
Maintenance 265,479 244,860 235,333 241,609 241,609 -1.33%
Purchased Services*1,324,747 1,657,659 1,650,017 1,406,941 1,429,316 -13.78%
Capital Outlay 64,427 113,461 113,320 - - -100.00%
TOTAL 13,733,023$ 14,742,851$ 14,894,279$ 14,951,669$ 14,974,044$ 1.57%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Police Administration 11.00 10.00 10.00 10.00 10.00 0.00%
Uniform Patrol 90.50 97.50 96.50 96.50 96.50 0.00%
Criminal Investigation 21.00 19.00 20.00 20.00 20.00 0.00%
Recruiting and Training 4.00 4.00 4.00 4.00 4.00 0.00%
Quartermaster Division 1.00 1.00 1.00 1.00 1.00 0.00%
Communication / Jail 32.00 33.00 35.00 35.00 35.00 0.00%
Special Services 9.00 9.00 9.00 9.00 9.00 0.00%
Information Services 9.00 8.00 9.00 7.00 7.00 -22.22%
TOTAL 177.50 181.50 184.50 182.50 182.50 -1.08%
* Funding for Brazos Valley Animal Shelter moved from Police Department to Other Expenditures in the General Fund in FY12
Service Level Adjustments One-Time Recurring Total
Fit Life Testing -$ 22,375$ 22,375$
Police SLA TOTAL -$ 22,375$ 22,375$
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Complaints are investigated
within 30 days of assignment. 73% 85% 65% 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%
POLICE DEPARTMENT
UNIFORM PATROL
Description & Budget Explanation:
The Uniform Patrol Division is responsible for providing/coordinating police patrol, special operations, special events,
traffic enforcement, animal control and parking enforcement duties.
Program Name: Uniform Patrol
Service Level: Provide timely initial police services on a 24 hour basis incorporating a geographical accountability model of policing
with an emphasis on community engagement and problem solving
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent of citizens satisfied with
service provided. * 90% 90% 90%
* The measurement tool used did not allow for compilation of this data.
Efficiency
- Percent of Patrol Officers' time that is
Unobligated 55% 50% 45% 50%
Obligated 45% 50% 55% 50%
- Average response time on high priority calls. 6:52 7:00 6:35 6:15
- Average response time on low priority calls. 9:00 10:00 9:00 9:00
Output
- No. of high priority calls handled 6,258 6,600 6,600 6,800
- No. of low priority calls handled 52,398 54,000 54,000 55,620
- No. of Total calls handled. 58,656 60,000 60,600 62,420
- No. of Community Oriented Projects
addressed. 41 60 40 45
50
Program Name: Special Enforcement Section
Service Level: Provide traffic safety through various means in a professional manner.
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent of citizens satisfied with
service provided. * 85% 85% 85%
* The measurement tool used did not allow for compilation of this data.
Efficiency
- Avg. number of hours spent in School Enforcement zones. 584 525 hrs. 585 600
- Avg. number of hours spent in High Crash locations. 1634 575 hrs. 1475 1200
Output
- No. of school zone enforcement calls. 852 650 650 650
- No. of school zone enforcement contacts. 1727 1350 1350 1,350
- No. of directed traffic patrols worked. 2141 850 1610 1600
- No. of directed traffic patrols contacts. 4,120 1,400 2,700 2,700
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent of citizens satisfied with service. 98% 85% 85% 85%
* The measurement tool used does not allow for compilation of this data.
Efficiency
- Percent of on-duty, animal calls responded
to within 15 minutes.80% 80% 80% 82%
Output
- Calls for service per year 7,127 6,800 7,000 7,000
- No. of animals handled per year 2,247 2,300 2,000 2,000
- No. of special events participated per year. 3 4 4 4
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-83% 80% 83% 80%
-79% 75% 65% 75%
-28% 30% 38% 30%
Efficiency
-
73% 75% 75% 75%
-
100% 100% 100% 100%
-17,638 19,000 18,700 19,000
-2,098 2,500 2,500 2,500
-1,631 1,900 1,600 1,900
-529 550 610 550
reasonable amount of time.
Percent satisfied on customer survey:
Percent cleared on follow-up cases:
Percent cleared cases that are cleared by arrest:
Number of cases assigned:
Number of cases cleared:
Number of cases cleared by arrest:
Percent of assigned cases disposed
of within 60 days:
Percent of serious crime victims who receive
personal contact from Crime Victims' Advocate:
Output
Number of cases reviewed:
51
POLICE DEPARTMENT
RECRUITING AND TRAINING
Description & Budget Explanation:
The Recruiting and Training Division recruits, selects and trains sworn and civilian employees.
Additionally, the Division provides continuing training to employees.
Program Name: Recruiting & Training
Service Level: To provide continuing education and training for the enhancement of the
professional skills of employees.
Performance Measures:FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percentage of employees that receive
that receive 40 hours
of in-house training. FY 12 propose removing in-house 100%100%40% 100%
- Percentage of civilian employees
that receive of 10 hours of
in-house training. FY 12 propose removing in-house 100%100%42% 100%
Efficiency
- Avg. number of training hours provided
per employee not including orientation/field training 161 180 140 180
- Avg. number of training hours provided
per employee not including orientation/field training 99 126 16 20
Output
- No. of in-house training hours 17,765 20,000 11,200 15,000
- No. of outside training hours 5,269 7,500 5,669 6,000
- No. of sworn applications processed 543 500 364 400
- No. of volunteer hours worked *** 1,200
- No. of media inquiries answered ***500
- No. of news releases written ***20
- No. of media appearances ***100
- No. of civilian applications processed ***400
- No. of sworn personnel hired ***10
- No. of civilian personnel hired ***10
- No. of recruiting trips 12 10 4 2
- Orientation/Training hours Sworn 10,646 5,000 16,315 6,400
- Orientation/Training hours Civilian 3,789 3,000 7,991 3,000
* New performance measures for FY12
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- % satisfied on employee survey.No survey sent out 95%95%93%
Efficiency
- % of Supply requests filled within
5 working days.99%95%99%93%
Output
- No. of supply requests filled
within 5 working days.1270 850 1800 1900
52
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- % satisfied on Citizen Survey. 92% 90% 90% 90%
- Number of Citizen Complaints n/a n/a n/a 3
- Attrition Rate n/a n/a n/a 20%
Efficiency
- Percent of priority 1 police calls
dispatched within 3 minutes. 96% 95% 95% 95%
- Percent of priority 1 fire calls*
dispatched within 60 seconds 93% 95% 50% 90%
- Percent of priority 1 fire calls
dispatched within 90 seconds n/a n/a n/a 99%
- Percent of 911 calls answered
within 10 seconds. 99% 95% 99% 95%
- Percentage EMD compliance n/a n/a n/a 90%
Output
- Phone calls processed monthly. 21,936 22,500 22,030 22,500
- Phone calls processed monthly
(8am-5pm). 11,187 11,475 10,909 11,250
- 911 phone calls monthly 2,491 2,689 2,303 2,500
- Total police incidents monthly. 11,473 11,703 11,759 11,800
- Total fire incidents monthly.562 607 545 550
- No. of reports taken by Communication Personnel monthly.n/a n/a n/a 100
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Attrition Rate n/a n/a n/a 30%
- Number of Citizen Complaints n/a n/a n/a 3
Efficiency
- No. of reports taken by Jail Personnel monthly.** 249 119 250 60
- Average booking time (minutes) n/a n/a n/a 30
Output
- No. of meals served per month*** 4,808 3,466 5,076 495
- Average number of hours detainees held per month 12 9 12 12
- No. of prisoners booked monthly.**** 629 578 700 375
*Processsing time has increased due to implementation of call-handling software. We are splitting out the fire stats to better represent the
information NFPA is looking for in standard compliance.
**Department is recalculating monthly reports and looking at hard copy reports written only by Jail personnel. Previously this included incidents
handled in dispatch and reports done by communication operators.
***Updated from' per year' to 'per month' to match other output indicators.
****This number was reduced by half to eliminater previous years' double counting (admission and discharge). This measure now prevents
duplicate booking data.
53
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: School 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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Annual faculty and staff survey approval
rate.93% 90% 94% 90%
Efficiency
- No. of requests for assistance by teachers
and administrators 347 80 600 400
Output
- No. of hours monitoring school campuses 1,856 400 1,800 1,500
- No. of at-risk students helped with
mentoring sessions.672 700 500 300
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- No. of citizens, officers and businesses 165 160 190 160
receiving assistance
Efficiency
- % of complaints completed within 30 days N/A N/A N/A 90%
Output
- No. of taxis and wreckers receiving permits 166 120 150 120
54
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percentage of citizens satisfied with
Crime Prevention presentations given
to businesses and community groups N/A N/A N/A 90%
Efficiency
- Percentage of follow-up action conducted
by division personnel within three business days
of a request by a citizen or business. N/A N/A N/A 90%
Output
- No. of Programs and Presentations made 140 150 120 120
- No. of citizens attending. 4,259 2,500 5,000 4,000
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 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent satisfied on annual customer
survey.74% 90% 90% 85%
- 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) 69% 90% 90% 90%
- Percent of time mail requests are answered
within 48 hours of receipt 80% 95% 90% 90%
Output
- No. of reports processed annually. 15,401 17,059 16,563 16,894
- No. of Record Technicians used to process
reports.334 4
- No. of boxes scanned (avg. 5000 pages per box) 8 12 11 12
- No. of evidence/property items processed
annually.10,504 12,274 11,305 11,531
- No. of evidence/property items disposed 7,067 6,200 8,100 10,500
55
City Manager
Deputy
City Manager
Fire Chief
Research & Planning
Public Information
Accreditation
Assistant Fire Chief
Training
Division
Quartermaster
"A" Shift
"B" Shift
"C" Shift
Emergency
Management
Coordinator
Staff Assistant
Fire Marshal
Fire Inspection
Fire
Investigation
Public
Education
Staff Assistant
Secretary
FIRE DEPARTMENT
CITY OF COLLEGE STATION
56
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
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Fire Administration 464,603$ 486,281$ 493,720$ 504,590$ 504,590$ 3.77%
Emergency Management 263,119 252,270 247,616 246,899 246,899 -2.13%
Fire Suppression 7,354,631 7,177,835 7,194,824 7,326,868 8,400,201 17.03%
Fire Prevention 638,417 708,125 709,249 686,170 686,170 -3.10%
Emergency Medical Services 2,767,169 3,418,620 2,796,189 2,857,742 3,717,964 8.76%
TOTAL 11,487,939$ 12,043,131$ 11,441,598$ 11,622,269$ 13,555,824$ 12.56%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 9,590,120$ 10,005,468$ 9,601,589$ 9,891,017$ 11,032,772$ 10.27%
Supplies 848,973 653,858 512,442 493,071 935,526 43.08%
Maintenance 162,090 178,738 171,748 189,431 225,531 26.18%
Purchased Services 879,940 1,157,669 1,108,421 1,048,750 1,269,495 9.66%
Capital Outlay 6,816 47,398 47,398 - 92,500 95.16%
TOTAL 11,487,939$ 12,043,131$ 11,441,598$ 11,622,269$ 13,555,824$ 12.56%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Fire Administration 5.00 5.00 5.00 5.00 5.00 0.00%
Emergency Management 3.00 3.00 2.00 2.00 2.00 0.00%
Fire Suppression 77.00 78.00 78.00 78.00 87.00 11.54%
Fire Prevention 6.00 6.00 6.00 6.00 6.00 0.00%
Emergency Medical Services 31.00 30.00 39.00 39.00 39.00 0.00%
TOTAL 122.00 122.00 130.00 130.00 139.00 6.92%
Service Level Adjustments One-Time Recurring Total
Fire Station #6 Ambulance Crew 281,630$ 578,592$ 860,222$
Fire Station #6 Engine Crew & O&M 250,790 591,523 842,313
Fire Station #6 O&M 106,650 44,370 151,020
Station #4 Capital Maintenance 80,000 - 80,000
Fire SLA TOTAL 719,070$ 1,214,485$ 1,933,555$
57
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: Provide comprehensive planning, operational oversight, interdepartment communication, and budget preparation
and monitoring for all divisions and functions within the Fire Department.
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Ensure other divisions within the department regularly
monitor and report their performance measures. 100% 98% 100% 98%
Efficiency
- The department operates within Approved
budget.100% 97% 97% 97%
Output
- Percent of policies annually reviewed and revised as needed. 100% 100% 100% 100%
- Quarterly company officers meetings conducted. 100% 100% 100% 100%
- Monthly battalion chiefs meetings conducted. 92% 90% 90% 90%
- Monthly operations division meetings conducted 100% 100% 100% 100%
- Weekly department management team meeting conducted 94% 90% 90% 90%
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 10 FY 11 FY 11 FY12
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 10 3 3 3
Output
- Number of Public Information
& Education Hours 37 30 30 30
- Number of Attendees of Public
Information & Education 2471 1500 350 300
- Staff complete 2 State/Federal
Approved Courses 12666
- Conduct Emergency Operations
Related Training Events 26 6 20 20
- Conduct annual Emergency Management
Academy.1111
58
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 10 FY 11 FY 11 FY12
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 30% 27% 30% 30%
<6 69% 70% 68% 68%
<5 43% 45% 44% 44%
<4 25% 25% 24% 23%
<3 6% 6% 5% 5%
- Percent of time fire damage is confined to
the room/structure of origin. 97% 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. 3,059 3,800 3,395 3,735
- Total number of Fire incidents. 2,301 2,600 2,054 2,450
*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
Service Level: Provide non emergency services to enhance the survivability of citizens, visitors and
emergency response personnel in our community.
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Output
- Total no. of station tours 145 150 160 150
- Total no. of station tour visitors 1,230 1,500 1,650 1,500
- Staff hours committed to station tours 480 500 600 500
- Total no. of public education appearances 160 150 175 150
- Staff hours committed to public education
appearances 2,350 2,000 2,100 2,000
- Staff hours committed to reviewing SOP'S / SOG'S 600 750 780 750
- Total no. of EMS riders 450 200 250 200
- Staff hours committed to EMS riders. 3,650 2,400 3,450 2,500
59
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Required/actual continuing education hours:
Fire 2200/2604 2200/2200 2200 / 2200 2200 / 2200
ARFF (Aircraft Rescue Fire Fighting) 120/370 120/120 120 / 120 120 / 120
Haz-Mat (Hazardous Materials) 270/425 216/216 216 / 216 216 / 216
- No. of required/actual certifications
maintained. 257/340 222/323 222 / 323 222 / 323
- No. of joint training hours with outside agencies 110 100 150 100
Output
- No. of TXFIRS reports generated by CSFD* 6,688 7,500 7,315 8,045
- No. of total fire training hours 3,399 5,600 5,670 5,600
*TXFIRS reports now generated on every response
60
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent of time acceptance tests are
conducted within 1 working day of requests. 100% 98% 100% 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. 49 30 44 35
- Per capita operating expenditures (for all Fire
Prevention/Code Enforcement activities).* $6.79 $7.05 $7.18 $7.06
Output
- Total # of new construction-and redevelopment sites. 865 400 400 400
- No. of systems tests conducted per year. 207 100 100 100
- No. of fire safety inspections of businesses. 1,364 600 800 800
- Major violation complaint to response time. 1 day 1day 1 day 1 day
- Minor violation complaint to response time. 1 day 1day 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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent of time fire cause and origin are
determined when an investigator is called 89% 92% 80% 80%
Service Level: Provide public safety education programs.
Performance Measures: FY 10 FY 11 FY 11 FY12
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 25% 20% 22% 22%
Output
- No. of fire safety classes. 193 170 170 170
- No. of participants in fire safety classes. 23,995 20,000 21,000 20,000
61
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 10 FY 11 FY 11 FY12
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 42% 45% 50% 50%
<6 58% 55% 50% 50%
<5 39% 39% 39% 39%
<4 15% 16% 16% 15%
<3 5% 5% 3% 3%
- Percent of time patient's condition remained
the same or improved during transport. 96% 96% 97% 96%
Output
- No. of ALS/BLS responses.** 2325/2814 2800/3500 1921/ 3784 2100 / 4160
- Total no. of unit responses. 5,646 6,600 5,485 6,700
- Total no. of incidents. 5,414 6,000 6,600 7,620
*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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Required/actual continuing education hours:
EMT-Basic 20/35 20/20 20 / 20 20 / 20
EMT-Intermediate 28/35 28/28 28 / 28 28 / 28
EMT-Paramedic 36/36 36/36 36 / 36 36 / 36
- No. of required/actual certifications
maintained. 297/337 258/310 258 / 310 258 / 310
- No. of staff hours committed to protocol review 1,200 1,000 1,250 1,000
Output
- No. of EMS patient reports generated by
CSFD.5,414 6,000 6,600 6,700
- No. of EMS training hours. 3,708 4,200 3,500 3,600
62
City Manager
Deputy City
Manager
Director
Assistant Director
Facilities
Maintenance
Sanitation
Streets , Drainage
& Irrigation
Traffic
Systems
Fleet Services
Assistant Director
Capital
Projects
Land
Acquisition
Traffic
Engineering
Management
Support Analyst
Administration
PUBLIC WORKS
CITY OF COLLEGE STATION
63
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
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Public Works Administration 458,183$ 437,484$ 462,578$ 414,103$ 414,103$ -5.34%
Traffic Engineering 104,660 127,721 113,760 111,157 111,157 -12.97%
Facilities Maintenance 1,224,790 1,358,918 1,268,713 1,272,454 1,297,454 -4.52%
Capital Projects - - - 804,573 804,573 N/A
Streets Maintenance 2,790,829 2,965,913 2,976,952 3,063,888 3,063,888 3.30%
Drainage Maintenance 817,634 937,879 820,288 - - -100.00%
Traffic Signs and Markings 327,656 354,852 356,592 341,102 341,102 -3.87%
Irrigation Maintenance - 63,951 70,863 106,842 106,842 67.07%
Public Works Engineering 709,926 - - - - N/A
Traffic Signals 587,694 666,972 671,171 684,761 684,761 2.67%
TOTAL 7,021,372$ 6,913,690$ 6,740,917$ 6,798,880$ 6,823,880$ -1.30%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 3,582,992$ 3,064,092$ 2,922,108$ 3,179,637$ 3,179,637$ 3.77%
Supplies 385,028 385,501 439,609 307,565 307,565 -20.22%
Maintenance 1,823,019 1,999,502 1,882,240 1,886,636 1,886,636 -5.64%
Purchased Services 1,230,333 1,414,595 1,446,960 1,425,042 1,450,042 2.51%
Capital Outlay - 50,000 50,000 - - -100.00%
TOTAL 7,021,372$ 6,913,690$ 6,740,917$ 6,798,880$ 6,823,880$ -1.30%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Public Works Administration 5.00 4.00 4.00 3.50 3.50 -12.50%
Traffic Engineering - 2.00 2.00 1.00 1.00 -50.00%
Facilities Maintenance 7.00 7.00 7.00 7.00 7.00 0.00%
Capital Projects*- - - 9.00 9.00 N/A
Streets Maintenance 22.00 22.00 19.00 18.00 18.00 -5.26%
Drainage Maintenance**12.00 12.00 15.00 - - -100.00%
Traffic Signs and Markings 3.00 3.00 3.00 3.00 3.00 0.00%
Irrigation Maintenance - - 2.00 2.00 2.00 0.00%
Public Works Engineering***10.00 9.00 - - - N/A
Traffic Signals 5.00 5.00 5.00 6.00 6.00 20.00%
TOTAL 64.00 64.00 57.00 49.50 49.50 -13.16%
* The Capital Projects Department moved into the Public Works Department in FY12.
** The Drainage Maintenance Division moved into the Drainage Fund in FY12
*** The Public Works Engineering Division moved to the Planning & Development Services Department in FY11.
Service Level Adjustments One-Time Recurring Total
Facilities - Conference Center A/E Structural Evaluation 25,000$ -$ 25,000$
Public Works SLA TOTAL 25,000$ -$ 25,000$
64
PUBLIC WORKS
ADMINISTRATION
Description & Budget Explanation:
The Administration Division serves as the primary customer contact point, and provides administrative support for
the nine divisions of the Public Works Department.
Program Name: Administration
Service Level:Provide prompt and reliable service to our customers both internal and external.
Performance Measures FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Dashboard Indicator
-% variance of expenditure to budget 1.00% 5.00% 5.00% 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. 4 4 4 4
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 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Dashboard Indicator
-# transportation issues studied per year N/A 4 4 4
Effectiveness
-% studied per year N/A 1 100% 100%
Efficiency
-% studied before complaint received N/A 0.5 50% 50%
Output
-No. of reports submitted N/A 4 3 2
65
PUBLIC WORKS
FACILITIES MAINTENANCE
Description & Budget Explanation:
The Facilities Maintenance Division is responsible for the maintenance of the City's office spaces and
buildings.
Program Name: Facilities Maintenance
Service Level:Maintain clean, safe, and comfortable working environment for City employees,
customers, and citizens.
Performance Measures FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percent satisfied on customer survey. 90% 85% 85% 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% 4% 3% 3%
-Work orders per employee.425 400 425
-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. 1,950 2,200 1,900 2,000
-Total No. of labor hours to Work orders. 8,848 8,900 8,800 9,000
-Labor hrs to preventative maintenance. 1,880 2,000 1,800 1,800
-No of labor hrs to maintenance projects. 1,884 2,000 1,800 1,800
-No of labor hours to emergency repairs. 190 250 200 250
PUBLIC WORKS
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 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness†
Change order percentage relative to construction
contract amount:
- Construction contract of $249,000 or less 2.0% 5.0% 4.5% 5.0%
- Construction contract of $250,000 - $999,000 0.9% 4.0% 3.0% 4.0%
- Construction contract of $1 million or greater 3.1% 3.0% 2.0% 3.0%
range of the construction bids:
- Conceptual Phase Budget:
±30% of Lowest Responsive Bidder 66.7% 85.0% 80.0% 85.0%
- Detailed Design Phase Budget:
Efficiency †
Number of projects that will reach industry accepted
milestone completion levels:
- Preliminary Engineering N/A 2 1 4
-30% Detailed Design N/A 3 2 4
-60% Detailed Design N/A 5 4 6
-90% Detailed Design N/A 6 5 8
-Final Design N/A 11 12 11
-Bidding Advertisement N/A 14 12 15
-30% Construction N/A 17 15 18
-60% Construction N/A 15 12 14
-90% Construction N/A 12 12 14
- Completion N/A 12 10 14
66
Program Name: Land Acquisition
Service Level:Acquire real property, easements and right-of-way in a timely manner .
Performance Measures FY 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness†
Amount of time spent on land acquisition:
- Land acquisition on small assignments (1 - 5 parcels) 8.2 w/in 9 months 8.5 w/in 9 months
- Land acquisition on medium assignments (6-15 parcels) 14.5 w/in 16 months 14.5 w/in 16 months
- Land acquisition on large assignments (16-25 parcels) N/A w/in 24 months 24.0 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).
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Workload Indicators
- Asphalt Failure Repairs: Square Feet 489,008 5,000,000 2,000,000 3,000,000
- Pothole Operations: # of square feet repaired 68,548 60,000 60,000 30,000
- Street Sweeping: # of curb miles 5,595 6,500 6,000 6,000
- Seal Coat Pavement: # of lane miles 1 20 5 10
- Overlay Program: # of lane miles 2 10 10 10
Efficiency Indicators
- Sq. Ft. of Asphalt per Man Hour 65 65 65 65.00
Effectiveness Indicators
- Percentage of Planned Seal Coat Program 100% 100% 100% 100%
- Percentage of Planned Overlay Program 100% 100% 100% 100%
67
PUBLIC WORKS
DRAINAGE MAINTENANCE
Description & Budget Explanation:
The Drainage Maintenance Division is responsible for the care and maintenance of the drainage
ways throughout the City.
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Workload Indicators
- Drainage Maintenance: # of linear feet cleaned 10,465 3,000 15,000 15,000
- Drainage Maintenance: # of linear feet improved 5,254 1,000 1,000 1,000
- ROW Mowing: # of curb miles 5,788 5,000 5,000 5,000
- Finish Mowing: # of curb miles 5,179 3,000 2,500 3,000
- Herbicide Spraying: # of curb miles 983 1,000 1,000 500
- Mosquito Control: # of dunks / # of gallons applied 36,861 350/10 20/0 35/0
Efficiency Indicators
- Curb Miles per man hour of mowed ROW 2.5 3 2 2.00
Effectiveness Indicators
- Percentage of Creeks Cleaned during year 50% 50% 50% 50%
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, bicyclists, and pedestrians.
Performance Measures FY 10 FY 11 FY 11 FY12
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 $270 $380 $300 $350
- No. of work orders per employee 384 375 508 500
Output
- Total No. of work orders per year 1,154 1,125 1,525 1,500
- No. of stop signs replaced 213 200 200 180
68
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percentage of system available 100% 100% 100% 100%
Efficiency
- Cost per work order $367 $425 $425 $475
- Cost per intersection $6,500 $6,500 $7,500 $8,000
- Total system downtime per year 0 hrs 0 hr 0 0
- Response time to after-hours calls 1 hr 1 hr 1 hr 1 hr
Output
- No. of maintenance and repair work orders 1,417 1,350 1,375 1,395
- No. of signal heads replaced & repaired 25 20 10 15
- No. of operation hours per year 585,680 604,440 604,440 638,480
69
City Manager
Deputy City
Manager
Director
Administration
Assistant
Director
Operations
Senior Park
Planner
Park
Operations
West District
East District
South District
Urban
Landscapes &
Cemetery
Recreation
Adult Athletics
Aquatics
Youth Athletics
Instruction
H/M Athletic
Events
Kids Klub
Special
Facilities
Conference
Center
Lincoln Center
Special Events
Southwood
Center
Library
Heritage
Programs
PARKS AND RECREATION
CITY OF COLLEGE STATION
70
City of College Station
Parks and Recreation
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Administration 795,514$ 589,540$ 531,997$ 455,060$ 498,060$ -15.52%
Recreation 2,034,871 990,784 998,719 920,213 895,213 -9.65%
Special Facilities 2,153,332 113,026 116,851 82,915 87,915 -22.22%
Parks Operations 2,361,120 2,258,051 2,257,049 2,386,318 2,408,518 6.66%
Urban Forestry 1,415,475 1,399,482 1,409,875 1,154,960 1,154,960 -17.47%
TOTAL 8,760,312$ 5,350,883$ 5,314,491$ 4,999,466$ 5,044,666$ -5.72%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits* 5,731,929$ 3,804,919$ 3,780,819$ 3,517,900$ 3,511,105$ -7.72%
Supplies 607,720 364,940 390,565 367,184 361,184 -1.03%
Maintenance 322,935 531,772 542,693 653,093 653,093 22.81%
Purchased Services 2,097,728 539,252 490,414 461,289 497,084 -7.82%
Capital Outlay - 110,000 110,000 - 22,200 -79.82%
TOTAL 8,760,312$ 5,350,883$ 5,314,491$ 4,999,466$ 5,044,666$ -5.72%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Administration 10.50 10.50 10.50 9.50 9.50 -9.52%
Recreation*17.50 17.50 9.30 9.30 9.30 0.00%
Special Facilities 45.50 45.50 2.00 1.50 1.50 -25.00%
Parks Operations 40.00 40.00 35.00 34.00 34.00 -2.86%
Urban Landscapes 19.50 19.50 15.50 13.50 13.50 -12.90%
TOTAL 133.00 133.00 72.30 67.80 67.80 -6.22%
* In both FY11 and FY12, certain PARD positions were moved from the General Fund to the Recreation Fund
Service Level Adjustments One-Time Recurring Total
Replace Registration / Reservation Software 18,000$ 25,000$ 43,000$
Athletic Field Maintenance 22,200 - 22,200
Reduction & Relocation of Christmas in the Park - (25,000) (25,000)
City of College Station 75th Birthday Funding 5,000 - 5,000
Parks and Recreation SLA TOTAL 45,200$ -$ 45,200$
71
PARKS AND RECREATION
ADMINISTRATION
Description & Budget Explanation:
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.
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 Parks and Recreation Advisory Board, Cemetery
Advisory Committee and Mayor's Council on Physical Fitness meetings.
FY 10 FY 11 FY 11 FY12
Performance Measures: Actual Approved Estimate Approved
-Ongoing compliance with requirements for Agency Accreditation 98% 98% 98%98
- Number of Capital Projects and Park Land Dedication Projects over $50,000 - In Progress 14 6 10 3
- Number of construction projects under $50,000 - In Progress 12 6 6 3
- Percentage of drafting work orders completed satisfactorily 97% 97% 97% 97%
- Number of acres of neighborhood and mini park land per 1,000 citizens*3.56 3.6 3.6 3.62
- Number of acres of community park land per 1,000 citizens*3.2 3.2 3.2 3.13
Workload & Efficiency Indicators
- Number of CIP and Park Land Dedication projects completed.8 12 16 6
- Number of CIP assistance projects (landscape irrigation design) 17 2 2 2
- Number of pavilion and athletic field rental transactions administered 1431 1375 1375 1375
- Number of program registration transactions administered 10,610 8,400 8,400 8400
- Total revenue generated from pavilion rentals**$57,340 $34,000 $34,000 $55,400
- Number of Cemetery transactions administered***826 4,450 3,000 3,000
* Population estimates received from Office of Planning and Development Services - 95,579 as of June 2011. (Formula: Current population is
divided by 1,000 = X. Park acreage divided by X = Acres per 1,000)
**Revenue is based on approved amounts from performance measures.
***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 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.
72
PARKS AND RECREATION
RECREATION ADMINISTRATION
Description & Budget Explanation:
The Recreation Administration 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 tourists
and generate economic growth in our community.
Performance Measures: FY 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent satisfied on customer survey: 97% 98% 98% 98%
Swim Team**100% 98% 98% to Rec Fund
Swim Clinic**100% 98% 98% to Rec Fund
Challenger Sports Program**100% 98% 98% to Rec Fund
Efficiency
- No. of participants for sponsored tournaments 3,690 7,000 7,000 7,000
Output
- No of City Sponsored & Serviced Events 47 15 15 15
- No of Hotel Room nights generated from
City Sponsored and Supported Events*21,711 5,000 5,000 5,000
*Will not have 160 team ASA tournament in FY 11
**Moved to Recreation Fund
73
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 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percentage satisfied on promoter survey. 99% 95% 95% 95%
Efficiency
- No. of participants at WPC events. 58,091 20,000 20,000 20,000
- No. of participants, non WPC events. 141,000 15,000 15,000 15,000
Output
-Total programs and special events revenue. *N/A $38,200 $38,200 $30,000
- No. of events at WPC amphitheater. 32 15 15 15
- No. of City programs offered (non WPC). 5 5 5 5
- No. of assisted non city programs/events. 5 5 5 5
* Reduced per Duck Jam Sponsorship Agreement.
Program Name: Kids Klub
Service Levels: Utilizing school district facilities to make after-school recreation program for children available
for the citizens of College Station and provide the opportunity for the participants
to experience activities that will result in positive cognitive, physical, social and
emotional youth development.
Performance Measures: FY 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent satisfied on customer survey 96% 95% 95% 95%
(parents and Kids Klub participants).
Efficiency
-No. of CSISD students served by 1,020 1,025 1,025 1,025
Kids Klub.
- Maintain a counselor to student ratio of
1:12 Number of Counselors. (Months Met) 9 9 9 9
74
PARKS AND RECREATION
SPECIAL FACILITIES ‐ HISTORIC PRESERVATION
Description & Budget Explanation:
Program Name: Heritage Programs
Service Level:
FY 10 FY 11 FY11 FY12
Performance Measures: Actual Approved Estimate Approved
Effectiveness
-Total no. of Exploring History Lunch Lectures 12 11 11 11
- Total no. of persons attending Historic Lunch Lectures 1296 1,100 1,100 1,100
-Total no. of pages scanned for Project Hold 6493 2,000 2,000 5,000
-Total no. of historic markers awarded 0 3 3 3
- Total no. of awards granted 0 1 1 1
- Total no. of volunteer hours worked 616.75 2,000 2,000 2,000
Efficiency
- Average estimated cost per person for lunch lectures 1.59 1.00*1.00$ 1.00$
- Total estimated dollars contributed for lunch lectures 4305 5,500$ 5,500$ 5,500$
Output
- Total no. of Exploring History Lunch Lectures 12 11 11 11
- Total no. of oral history interviews 4 5 5 5
- Total no. of community presentations 43 32 32 32
- Total no.of exhibits 3 2 2 2
- Total no. of persons in attendance at community presentations 2361 2,500 2,500 2,500
*Lunch sponsors are secured for the lectures.
PARKS AND RECREATION
OPERATIONS
Description & Budget Explanation:
The Operations Division is responsible for park grounds maintenance, facilities repairs and
replacements, and recreation programs support.
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 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percent of overall park maintenance
standards met. 87.0% 90.0% 90.0% 90.0%
Efficiency
- Number of parks maintained through contract.N/A N/A 43 43
Output
-No. of pavilions regularly maintained.7 7 7 7
-No. of play courts regularly maintained.39 41.5 41.5 41.5
-No. of athletic fields regularly maintained.46 46 46 46
-No. of park lights regularly maintained.2,379 2,404 2,404 2,404
-No. of parks mowed and trimmed.42 48 48 48
-No. of play units inspected and maintained.63 66 66 66
-No. of special event ceremonies supported.81 90 90 90
The Historic Preservation programs include the Historic Preservation Committee work
products: Project HOLD, Exploring History Lunch Lecture series, and the Historic Marker
program.
To aid in the collection and preservation of the history of the City of College
Station and its environs, and to provide for education of citizens on the
75
Program Name: Cemetery
Service Level: Provide grounds maintenance and customer service for the municipal cemetery system.
Performance Measures:FY 10 FY 11 FY 11 FY 12
Actual Approved Estimate Approved
Workload Indicators
- Revenue generated by space sales
College Station Municipal Cemetery:$26,150 $11,250 $11,250 $11,250
Memorial Cemetery of College Station:$312,276 $827,625 $243,250 $243,250
- Number of burials (all types)
College Station Municipal Cemetery:82 45 80 80
Memorial Cemetery of College Station:39 50 50 50
Effectiveness Indicators
-
College Station Municipal Cemetery:
Standard:22 10 10 10
Cremate:2 0 5 5
Infant:4 0 1 1
Memorial Cemetery of College Station
Municipal:
Standard:86 109 70 70
Niche:0 0 16 16
Infant:1 0 1 1
AFOH:
Standard:88 300 70 70
Niche:36 0 16 16
Program Name: Urban Landscapes
Service Level: Provide landscape and grounds maintenance operations throughout the park system,
and provide support for special events, programs, and activities.
Performance Measures:FY 10 FY 11 FY 11 FY 12
Actual Approved Estimate Approved
Workload Indicators
- No. of labor-hours on Urban Forest Management: 3,000 4,000 4,000 4,000
- No. of labor-hours on horticultural
maintenance:4,579 4,300 3,000 3,000
- No. of labor-hours on irrigation system
checks, repairs, and improvements:3,914 4,000 4,000 4,000
- No. of labor-hours on special events:5,352 1,500 3,000 3,000
Effectiveness Indicators
- On-going compliance with the requirements for Yes Yes Yes Yes
agency accreditation
Number of spaces sold per year
76
City Manager
Deputy
City Manager
Parks and Recreation
Director
Special Facilities
Admin.
Community Librarian
COLLEGE STATION LIBRARY
CITY OF COLLEGE STATION
77
City of College Station
Library
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Library 1,079,973$ 1,059,173$ 1,047,475$ 1,071,654$ 1,071,654$ 1.18%
TOTAL 1,079,973$ 1,059,173$ 1,047,475$ 1,071,654$ 1,071,654$ 1.18%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits -$ -$ -$ -$ -$ N/A
Supplies 2,568 1,026 1,845 1,152 1,152 12.28%
Maintenance 1,708 1,875 750 1,900 1,900 1.33%
Purchased Services 1,035,697 1,026,900 1,024,880 1,028,602 1,028,602 0.17%
Capital Outlay 40,000 29,372 20,000 40,000 40,000 36.18%
TOTAL 1,079,973$ 1,059,173$ 1,047,475$ 1,071,654$ 1,071,654$ 1.18%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Library - - - - - N/A
TOTAL - - - - - N/A
78
PARKS AND RECREATION
LIBRARY SERVICES
Description & Budget Explanation:
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.
*The Library is operated through a contract with the City of Bryan, all Library staff are employed by the City of Bryan.
These positions are presented only in conjunction with these performance measures and are not reflected in any other portion of this
budget document.
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent satisfaction level of high or very high
on citizen survey. 90.0% 90% 90% 90%
- Collection Turnover Rate. 6.52 5 5 5
Efficiency
- Collection per staff (21 staff) 4,900 4,900 4,900 4,900
- Library cost per capita (95,337 in Apr. 2011) $11.45 $12.54 $12.54 $12.54
- Circulation per capita (95,337 in Apr. 2011) 6.09 4.95 4.95 4.95
Output
- Circulation. 574,454 450 450 450
- Collection size. 88,000 88,000 88,000 88,000
- Reference transactions. 14,057 15,000 15,000 15,000
- Number of Library visits. 249,378 233,900 234,000 234,000
79
PLANNING & DEVELOPMENT
SERVICES
CITY OF COLLEGE STATION
City Manager
Executive Director
Planning and Development Services
Community
Development
Northgate
Operations
Assistant
Director (DS)
Development
Coordination Building
Code
Enforcement
Assistant
Director (C&NS)
Planning
Neighborhood
Services
Greenways
GIS
City Engineer
Transportation
80
City of College Station
Planning and Development Services
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Administration 320,897$ 305,176$ 339,646$ 556,741$ 556,741$ 82.43%
Civil Engineering - 763,921 749,354 777,037 777,037 1.72%
Building 467,852 511,324 489,096 527,780 527,780 3.22%
Development Coordination 435,766 495,314 492,947 546,804 546,804 10.40%
Code Enforcement 391,620 366,464 348,145 333,390 333,390 -9.03%
Planning 607,691 638,346 634,274 584,312 634,312 -0.63%
Neighborhood Services 69,933 99,486 94,433 86,727 86,727 -12.82%
Transportation 95,907 124,096 125,955 113,170 113,170 -8.80%
Greenways 82,855 111,933 111,737 115,502 115,502 3.19%
Geographic Info. Services 66,957 96,982 84,008 69,839 69,839 -27.99%
TOTAL 2,539,478$ 3,513,042$ 3,469,595$ 3,711,302$ 3,761,302$ 7.07%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 2,261,480$ 3,029,874$ 2,973,702$ 3,222,028$ 3,222,028$ 6.34%
Supplies 49,423 106,345 97,023 86,838 89,838 -15.52%
Maintenance 20,108 40,046 39,458 41,067 41,067 2.55%
Purchased Services 208,467 336,777 359,412 361,369 408,369 21.26%
Capital Outlay - - - - - N/A
TOTAL 2,539,478$ 3,513,042$ 3,469,595$ 3,711,302$ 3,761,302$ 7.07%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Administration 3.00 3.00 3.00 4.50 4.50 50.00%
Civil Engineering*- - 9.00 9.00 9.00 0.00%
Building 7.00 7.00 7.00 7.00 7.00 0.00%
Development Coordination 8.00 9.00 9.00 9.00 9.00 0.00%
Code Enforcement 8.00 7.00 6.00 5.00 5.00 -16.67%
Planning 8.50 8.50 8.25 7.50 7.50 -9.09%
Neighborhood Services 1.00 1.00 1.00 1.00 1.00 0.00%
Transportation 1.00 1.00 1.00 1.00 1.00 0.00%
Greenways 1.00 1.00 1.00 1.00 1.00 0.00%
Geographic Info. Services 2.00 2.00 2.25 1.00 1.00 -55.56%
TOTAL 39.50 39.50 47.50 46.00 46.00 -3.16%
* In FY11, the Civil Engineering Division moved from the Public Works Department to the Planning & Development Services Department.
Service Level Adjustments One-Time Recurring Total
Wellborn Small Area Plan 50,000$ -$ 50,000$
Planning and Development Services SLA Total 50,000$ -$ 50,000$
81
PLANNING & DEVELOPMENT SERVICES
ADMINISTRATION
Description & Budget Explanation:
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.
Program Name: Administration
ServProvide effective leadership for the Department. Efficiently manage all Department activities.
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Workload Indicators
- No. of staff supervised 42 46 43 57
- $ of operating budget $2.8 mil $3.5 mil $3.5 mil $4.48 mil
Efficiency Indicators
-Percent of operating budget recovered through fees 73% 66% 50%40%
- No. of staff supervised 42 46 43 57
Effectiveness Indicators
- No. of newsletter articles prepared annually 9101010
- Percent of staff participating in professional training 100% 100% 100% 100%
82
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Valuation of Development Permits
INSPECTED / Inspector1 $2,149,683 $2,275,128 $3,000,000 $3,200,000
- Valuation of Capital Improvement
Projects requiring Inspection / Inspector2 $2,622,261 $4,927,301 $3,000,000 $6,000,000
- Combined Valuation of Permits and Projects
requiring Inspection / Inspector3 $4,771,945 $7,199,429 $6,000,000 $9,200,000
Efficiency
- Number of Development Permits
Issued per review Engineer4 36.0 35.0 35.0 36.0
- Valuation of Development Permits
Issued per review Engineer5 $4,102,012 $4,865,819 $7,500,000 $6,400,000
Output
-Number of Development Permits Issued6 71 70 70 72.0
- Valuation of Development Permits INSPECTED7 $9,167,707 $11,522,870 $12,000,000 $12,800,000
- Valuation of Capital Improvement
requiring Inspection8 $10,770,907 $19,697,203 $12,000,000 $24,000,000
- Total Valuation of Permits and Projects
requiring Inspection9 $19,938,614 $31,220,073 $24,000,000 $36,800,000
1 Portion of valuation of development project completed within period divided by 4 inspectors
2 Portion of valuation of CIP completed within period divided by 4 inspectors
3 Sum of portions of valuation of development projects and CIP completed within period divided by 4 inspectors
4 Number of Development permits approved and issued within period divided by 2 engineers
5 Total valuation of development permits approved and issued within period divided by 2 engineers
6 Number of Development permits approved and issued within period
7 Total valuation of development permits approved and issued within period
8 Portion of valuation of CIP completed within period
9 Sum of portion of valuation of development projects and CIP completed within period
* Valuation of CIP being inspected by Capital Project Engineers within period per Engineer (5) $4,800,000
Actual number of CIP projects inspected during period 20
83
PLANNING & DEVELOPMENT SERVICES
DEVELOPMENT SERVICES
Description & Budget Explanation:
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.
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness Indicators
-% of commercial plans reviewed within 5 days. 94% 90% 94% 90%
-% of buildings inspected within one half day of request.99% 98% 98% 98%
-Update and adopt new codes within 18 months of publication N/A N/A 100 100
-% of complaints regarding unsafe structures responded to within one week 98% 95% 98% 95%
-Periodic minor amendments 1 2 1 2
Efficiency Indicators
-% of single family permits reviewed within 24 hrs. 94% 90% 94% 90%
-No. of inspections per day per inspector. 17 14 12 12
Output
-Multi-family and commercial plans reviewed. 260 225 175 200
-Annual inspections performed. 11,926 13,000 11,500 11,500
-No. of building inspections per inspector. 2,865 3,250 2,875 2,875
-100% 100% 100% 100%
-No. of construction board meetings 1 2 5 6
-No. of presentations 4 10 6 6
-No. of articles prepared 13 20 10 10
% of building department personnel maintaining minimum established
educational training hours
84
Program Name: Development Coordination
Service Level:
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Workload Indicators
- No. of customer contacts 36,642 26,000 30,000 32,000
- No. of development and engr. projects processed 452 400 380 N/A
- No. of submittals processed 1,330 1,200 1,100 1,150
- No. of building permits processed 5,972 5,500 5,500 5,600
- No. of inspections processed 12,379 12,000 12,000 12,100
- No. of rental registrations 11,552 7,200 8,850 8,850
-No. of comm., board, and special meetings 174 150 65 85
- No. of easements 50 60 50 N/A
- No. of public notifications (ads)110 80 85 85
- No. of public notices (letters)1,187 650 650 675
- No. of code enforcement letters 3,504 4,000 1,000 N/A
- No. of public hearing signs posted 57 40 38 N/A
- No. of open records requests 160 175 125 N/A
- No. of minor building permits reviewed 508 500 350 375
- No. of PACs 114 120 80 N/A
- Amount of fees processed $2,069,099 1.8 mil 2.1 mil 2.2 mil
Efficiency Indicators
- No. of customer contacts per support staff 4,580 3,250 3,750 3,555
-No. of development submittals processed per CSR 615 400 370 383
-No. of building permits processed per CSR 2,915 1,833 1,833 1,865
-No. of inspections processed per CSR 5,644 4,000 4,000 4,000
-No. of commission, board, and special meetings coordinated per Staff Asst 44 30 13 17
-No. of public notifications processed per Staff Assistant 594 400 325 338
-Amount of fees processed per CSR $689,700 $600,000 $700,000 $733,333
Effectiveness Indicators
-% of CSRs certified as Permit Technicians 66%66%66%N/A
-% of notifications processed within deadlines 100% 100% 100% 100%
-% of meeting minutes prepared within two meeting cycles 100% 100% 100% 100%
-% of inspections input within one hour N/A 95%95%95%
-% of staff participating in professional development 100% 100% 100% 100%
Input
- No. of staff 8 8 8 9
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
85
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Workload Indicators
- Percent of staff time spent on proactive code
enforcement. 96% 97% 94% 92%
- Percent of cases resolved within 30 days. 96% 96% 98% 98%
- Percent of cases resolved by voluntary
compliance. 99% 99% 99% 99%
- % of cases requiring administrative action. 1% 1% 1% 1%
Efficiency Indicators
- No. of cases resolved per code officer 1,920 1,729 1,284 1,200
- No. of Citizen Complaint investigations** ** 700 482 500
- No. of Loud Party contacts** ** 540 9 20
- No. of Good Job contacts** ** 600 0 0
- No. of New Business' Welcomed** ** 100 69 55
- No. of HOA Events attended** ** 30 30 30
- No. of Multi-Family contacts** ** 40 42 20
- No. of Personal Contacts ** 2,752 2,828 2,500
Output
- Total no. of cases. 11,408 10,586 8,965 8,900
- No. of cases resolved. 11,525 10,374 6,420 6,400
- No. of proactive cases. 10,948 10,286 8,212 8,188
- No. of cases taking 30 days or more. 468 423 144 140
- No. of cases resolved by voluntary compliance. 11,476 10,480 6,356 6,336
- No. of cases requiring administrative action. 49 105 64 64
- No. of Weeds & Grass cases. 2,955 1,190 1,214 1,200
- No. of Open storage cases. 721 851 265 250
- No. of sanitation related cases. 1,617 2,800 2,611 2,500
- No. of Junk/abandoned vehicle cases. 190 182 109 100
- No. of landscape and land-use zoning cases* 2,590 N/A N/A
- No. of Rental Registration/UDO cases** NA 1,500 2,925 2,925
- No. of signs-handbills cases. 1,081 745 387 350
- No. of parking tickets issued. 162 229 94 90
- No. of other code enforcement cases. 2,254 3,318 1,184 1,575
- No. of inter-departmental (joint) cases. 143 110 126 120
Note: * Indicates a performance measure that will be discontinued beginning FY '11
** Indicates a new performance measure effective FY '11
86
PLANNING & DEVELOPMENT SERVICES
PLANNING
Description & Budget Explanation:
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.
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.
Development Review Performance Measures: FY 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Workload Indicators
-265 222 202 206
-64 58 68 65
-175 130 148 151
-131 97 104 101
-10 6 7 *
-1379 1405 1133 1156
-411 361 175 193
-30 19 21 *
-17 12 16 *
-29 33 38 *
-240 305 152 *
- No. of CO inspections ** ** ** 127
Efficiency Indicators
-44 37 34 *
-29 22 11 *
-22 16 25 *
-28% 43% 43% *
-No. of planner-on-call contacts per planner* 197 201 162 *
-Number of development review submittals ** ** **618
-Percentage of staff with over two years of tenure ** ** **57%
Effectiveness Indicators
-% of development review cases reviewed within five (5) working days.* 89% 89% 92% *
- No. of collaborative projects with other community organizations* 4 3 4 *
-100% 100% 100% *
- Percentage of development review projects approved within three months ** ** ** 75%
-57% 100% 57% 57%
Community & Neighborhood Planning Performance Measures: FY 10 FY 11 FY11 FY12
Actual Approved Estimate Approved
Workload Indicators
-** ** ** 2
-** ** ** 3
- Number of prioritized code amendments ** ** ** 4
Efficiency Indicators
-** ** ** 80%
-** ** ** 25%
-
** ** ** 90%
-Percentage of staff with over two years of tenure ** ** ** 90%
Effectiveness Indicators
-Completion of Comprehensive Plan Annual Report ** ** ** Yes
- Completion of UDO Annual Report ** ** ** Yes
-** ** ** 2
- Number of prioritized code amendments adopted ** ** ** 4
Number of demographic reports distributed ** ** ** 12
-** ** ** 57%
-No. of staff 8 8.5 8 7
** New measure beginning in FY12
* Measures removed for FY12
Number of plans adopted
% of non-exempt staff AICP
Number of plan implementation programs being managed
Percentage of plan deadlines met
Percentage of prioritized amendments actively being pursued
Percentage of demographic updates distributed within the first week of
the month
Number of neighborhood, district, and corridor plans initiated
% of professional staff maintaining minimum educational training hours*
% of non-exempt staff AICP
No. of staff reports per planner*
No. of board and commission presentations per planner*
% City Council appointees participating in prof. training*
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 educational training hours*
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.*
No. of outreach articles, brochures, etc.*
87
PLANNING & DEVELOPMENT SERVICES
COMMUNITY & NEIGHBORHOOD PLANNING
Description & Budget Explanation:
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.
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Number of neighborhoods using Mosquito Abatement Program 7 15 5 15
- Number of NEW neighborhood associations registered 2 10 8 15
Efficiency
- Average estimated cost per person for sponsored events $7.50 6.00 7.50 $6.50
- Dollars reimbursed for Mosquito Abatement $800.00 0.00 158.00 $1,200
- Dollars disbursed for Gateway Grants $6,724.00 15,000.00 13,500.00 $15,000
Output
- Number of Neighborhood Events sponsored 8 12 12 8
- Total number of registered Neighborhood Associations 67 85 70 80
Program Name: Transportation
Service Level:
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Workload Indicators
-No. of TxDOT permits processed annually 14 15 15 15
-No. of TIAs reviewed annually 14 15 15 15
-No. of newsletter articles written annually 4666
- No. of Comp Plan updates supported annually 3 2 2 3
Efficiency Indicators
- Percent of staff participating in professional training 100% 100% 100% 100%
- Percent of thoroughfares counted annually thru TIA review 20%20%20% 20%
Input
- No. of staff
1111
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
88
Program Name: Greenways
Service Level:
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- No. of acres/year acquired for greenways 117 10 10 10
Input
- No. of staff 1 1 1 1
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Workload Indicators
-No of SAMS and aerials produced for development cases annually 274 220 220 210
-No. of plans, studies, updates, and special projects supported 6 566
Efficiency Indicators
-Percent of routine map requests produced W/I 24 hours 90%90% 90% 90%
-Percent of GIS database updates completed W/I 5 days of approval 90%90% 90% 90%
Effectiveness Indicators
-Percent of staff participating in GIS or other professional training 100%100% 100% 100%
-Number of GISP certified staff 0000
Input
- No. of staff
1211
Maintain, update, and implement the Greenways Master Plan. Preserve greenways and park
land through the development process and processing of targeted greenway acquisitions.
89
City Manager
Executive Director
Business Services
Director
Assistant
Director
GIS
GIS
Coordinator
GIS
Technician
GIS Intern
E-GOV
E-GOV
Technician
Business
Sysems
Manager
Systems
Analyst
MIS
Microcomputer
Coordinator
Microcomputer
Specialist
Network
Analyst
Network
Admin
Communications
Communications
Services
Coordinator
Senior
Communications
Technician
Communications
Technician
IT Support
Center
Mail
INFORMATION TECHNOLOGY
CITY OF COLLEGE STATION
90
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
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Information Technology Administration 446,198$ 457,625$ 460,636$ 465,154$ 465,154$ 1.65%
E-Government 150,232 80,568 80,987 79,871 79,871 -0.87%
Geographic Information Services 159,730 185,554 179,690 184,384 184,384 -0.63%
Mail 106,920 111,321 105,841 91,144 91,144 -18.13%
Management Information Services 2,377,613 2,464,894 2,453,208 2,349,310 2,349,310 -4.69%
Communication Services* 708,061 712,098 714,860 805,636 805,636 13.14%
TOTAL 3,948,754$ 4,012,060$ 3,995,222$ 3,975,499$ 3,975,499$ -0.91%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 2,347,784$ 2,310,809$ 2,303,781$ 2,246,460$ 2,246,460$ -2.78%
Supplies 222,131 260,457 257,429 263,934 263,934 1.33%
Maintenance 925,570 939,380 936,571 945,751 945,751 0.68%
Purchased Services 405,071 377,208 373,235 463,304 463,304 22.82%
Capital Outlay 48,198 124,206 124,206 56,050 56,050 -54.87%
TOTAL 3,948,754$ 4,012,060$ 3,995,222$ 3,975,499$ 3,975,499$ -0.91%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Information Technology Administration 5.00 5.00 5.00 5.00 5.00 0.00%
E-Government 2.00 2.00 1.00 1.00 1.00 0.00%
Geographic Information Services 2.50 2.50 2.50 2.25 2.25 -10.00%
Mail 1.75 1.75 1.75 1.25 1.25 -28.57%
Management Information Services 15.00 16.00 16.00 15.00 15.00 -6.25%
Communication Services*- 6.00 6.00 6.00 6.00 0.00%
TOTAL 26.25 33.25 32.25 30.50 30.50 -5.43%
* In FY10 the Communications Services Department moved from the Communication Fund to the Information Techology Department in the General Fund.
91
INFORMATION TECHNOLOGY
Description & Budget Explanation:
Performance Measures*FY 10 FY 11 FY 11 FY12
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% 33% 33% 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% 99%
- Percent Web site maintenance requests responded to within 1 business day 100% 100% 99% 100%
Communications
-Percent satisfied on IT Customer Satisifaction Survey 85% 85% 85.0% 85%
-Percent Tier 1 Server and equipment uptime 99.9% 99.9% 99.0% 100%
(*As identified in the IT Business Continuity and Recovery Plan)
-Percent critial system* availablility connectivity, paging system). 99.9% 99.9% 99.0% 100%
(*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)99% 99% 99% 99%
- Percent support calls responded to within established criteria (Micros) 99% 99% 99% 99%
- Cost per Call (Micros) $175 $175 $200 $175
- Percent Tier 1 Server and equipment* uptime (Network Analysts) [*As identified in the IT Business
Continuity and Recovery Plan]99.9% 99.9% 99.0% 99.0%
- 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 $7,020
(Network Analysts)5% 5% 5% 5%
Mail
-Percent Satisfied on IT Customer Satisifaction Survey 85% 85% 85% 85%
-Daily mail pickup and delivery 99% 99% 99% 99%
* Information Technology has realigned their performance measures to better reflect the Strategic Plan.
The Information Technology department provides services in the following divisions. Administraion / Support Center provides a help desk and City-wide technology
support. E-Government maintains and updateds the City Internet and Intranet sites. Geographic Informations Services creates and maintains the City's Geographic
Information System (GIS). Management Information Servics (MIS) manages all of the computers, networks, operating systems and applications for all City users.
The level of customer service, as judged by our customers, should be the overreaching performance measurement for all Department Divisions. The additional
performance measures deal primarily with our response time to customer service requests and server\critical system uptimes.
92
City Manager
Executive
Director
Business Services
Assistant Finance
Director
Accounting
Assistant Finance
Director
Administration
Purchasing
Municipal Court
Budget &
Strategic Planning
Utility Customer
Service Treasurer
FISCAL SERVICES
CITY OF COLLEGE STATION
93
City of College Station
Fiscal Services
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Fiscal Administration* 560,541$ 576,967$ 561,613$ 310,624$ 310,624$ -46.16%
Accounting 674,346 683,972 673,093 749,599 749,599 9.59%
Purchasing 324,735 331,685 330,222 339,637 339,637 2.40%
Budget and Strategic Planning 385,217 395,405 355,513 411,212 411,212 4.00%
Municipal Court 989,019 977,582 982,196 1,090,851 1,090,851 11.59%
Judiciary 145,076 148,043 149,217 152,710 152,710 3.15%
TOTAL 3,078,934$ 3,113,654$ 3,051,854$ 3,054,633$ 3,054,633$ -1.90%
EXPENDITURES BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 2,351,777$ 2,405,069$ 2,361,608$ 2,584,334$ 2,584,334$ 7.45%
Supplies 43,410 35,300 37,033 35,003 35,003 -0.84%
Maintenance 5,709 7,224 6,416 6,212 6,212 -14.01%
Purchased Services*678,038 666,061 646,797 429,084 429,084 -35.58%
Capital Outlay - - - - - N/A
TOTAL 3,078,934$ 3,113,654$ 3,051,854$ 3,054,633$ 3,054,633$ -1.90%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Fiscal Administration 3.50 4.50 4.00 3.00 3.00 -25.00%
Accounting 10.00 9.00 8.00 8.00 8.00 0.00%
Purchasing 4.00 4.00 4.00 4.00 4.00 0.00%
Budget and Strategic Planning 5.00 5.00 5.00 5.00 5.00 0.00%
Municipal Court 16.50 16.50 16.00 17.00 17.00 6.25%
Judiciary 1.50 1.50 1.50 1.50 1.50 0.00%
TOTAL 40.50 40.50 38.50 38.50 38.50 0.00%
*Beginning in FY12, Appraisal District fees will be budgeted and paid for by General Fund Non-Departmental funds.
94
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 FY10 FY11 FY11 FY12
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. 288 380 340 350
-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 FY10 FY11 FY11 FY12
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. 77% 76% 75% 75%
Output
-Annual dollar amount of investment income
earned. $1,146,000 $700,000 $730,000 $500,000
-Provide monthly investment market-to-market report. 12 12 12 12
95
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 FY10 FY11 FY11 FY12
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% 100% 100% 100%
-Complete and submit CAFR to GFOA by March 31 No(a)Yes No(a)Yes
-Complete financial statements by January 31 No(a)Yes No(a)Yes
Output
-No. of month-end transactions recorded by
the 10th business day of each month.47 45 47 45
(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:FY10 FY11 FY11 FY12
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 Yes 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 240 240 130 130
-Hours spent stuffing paper pay stubs for direct deposit payroll 240 240 60 60
Output
-No. of p-card transactions processed 14,014 16,000 12,134 32,000
-No. of EFT's processed for vendor invoices 2,052 2,125 2,070 2,125
-No. of wire transactions.236 15 12 10
-No. of A/P checks.9,770 10,808 8,416 8,000
- No. of Manual Payroll Checks including Gainsharing 119 475 384 400
-No. of payroll direct deposit "checks"26,313 29,440 20,354 30,000
-Amounts billed.6,977,893 6,000,000 6,430,884 6,500,000
-No. of credit card/ACH deposits processed 308,775 300,000 377,304 450,000
-No. of cash receipt transactions.27,083 20,000 9,404 9500
-No. of general ledger reconciliations completed within 30 days.510 450 132 450
-No. of year end journal entries 257 250 250 200
96
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 FY10 FY11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
-Satisfaction percentage on annual survey of
departments.N/A 90%90%90%
-Satisfaction percentage on annual vendor
survey.N/A 90%90%90%
-Percent of total expenditures done through
cooperative purchasing agreements.11%10%10%10%
-Percent of City's purchase transactions
processed through field purchase orders
and procurement cards.94%95%94%95%
-Percent of City's dollars handled through the
purchasing department for commodities
and services.92%91%93%92%
-Percent of total dollars utilizing blanket
contracts.25%22%22%23%
Efficiency
-Average cost per purchase order.$275 $262 $257 $266
Output
-Total dollar value of all City purchases.$71,037,053 $81,500,000 $81,000,000 $80,000,000
-No. of cooperative agreements in which
the City participates.24 24 24 25
-No. of FPO’s and procurement card
transactions processed by departments.19,699 25,560 25,000 23,500
-Dollar value of P.O.’s processed by
Purchasing staff.$65,572,267 $75,000,000 $78,500,000 $77,000,000
-No. of the following purchasing activities:
one-time bids 73 80 75 73
annual bids 21 25 20 23
formal contracts/agreements 340 325 325 330
1 External Vendor Survey conducted December 2009
Service Level:Effectively and efficiently manage and dispose of surplus assets to obtain
the greatest value for the City.
Performance Measures:FY10 FY11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percentage of all surplus disposed within 6
months of being identified as surplus.100%100%100% 100%
Efficiency
-Asset recovery percentage on surplus property.unknown 22%20%23%
Output
-Net amount received after expenses of
disposition.$359,398 $300,000 $250,000 $350,000
97
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 FY10 FY11 FY11 FY12
Actual Approved Estimate Approved
Effectiveness
-Yes Yes Yes Yes
Output
-Prepare & analyze 5 year revenue & expenditure forecasts monthly 27 27 25 25
-Prepare and distribute operations financial reports to management monthly monthly quarterly monthly
-Prepare & analyze CIP financial reports for distribution to management annually 11 11 11 11
-35 35 35 35
-4444
-No. of Outside Agency contracts Managed 15 15 12 11
-No. of Outside Agency reports submitted and reviewed 15 15 48 44
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.
Annual budget document meets requirements for
GFOA reporting excellence?
No. of Approved Budget Reports prepared and distributed within 90 day of Council
approval
No. Budget analysis and reports to City Council and Dept. Directors through annual
Budget workshops
98
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Input
-n/a 27,000 27,305 28,000
Effectiveness
-
n/a 80% 80% 80%
-
n/a 80% 80% 80%
Output
-n/a 26,000 25,500 27,000
Program Name: Court Collections
Service Level:Provide quick and efficient collection of funds from citations issued by public safety officials.
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Efficiency
-n/a $2,700,000 $2,636,008 $2,700,000
-n/a $3,100,000 $2,855,676 $3,100,000
-n/a $175 $175 $175
Output
-n/a $5,368,016 $5,107,266 $5,800,000
Program Name: Hearing Process
Service Level:Maintain effective and efficient court procedures in order to earn a high level of public confidence.
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percent of case paperwork prepared with
notification to all parties ready at least 3
weeks prior to trial. n/a 98% 98% 98%
Output
-n/a 1,800 1,500 1,700
-n/a 400 450 500
-n/a 250 300 350
Municipal Court provides a competent court system with quality service through the utilization of effective and
efficient operating procedures.
Total Amount Collected
No. of contested cases set.
No. of summons issued.
Percent of citizen survey respondents rating
Court personnel as somewhat or very
courteous
Percent of citizens survey respondents rating
Court personnel as somewhat or very
Total Number of Citations Issued
No. of subpoenas issued.
No. of cases disposed.
Amount collected by Court Collections Staff
Amount collected by walk-ins
Amount collected per citation
99
GENERAL GOVERNMENT
CITY OF COLLEGE STATION
City Council
Internal Auditor City Manager's
Office
Public
Communications &
Marketing
Human Resources
City Secretary Legal
100
City of College Station
General Government
Department Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Mayor & Council 46,229$ 49,374$ 48,237$ 44,276$ 30,276$ -38.68%
City Secretary’s Office 417,406 419,543 453,871 372,071 385,346 -8.15%
Internal Auditor 115,995 118,725 118,864 122,948 177,379 49.40%
City Manager’s Office 799,380 858,146 827,767 901,097 901,097 5.01%
Legal 967,920 987,321 933,472 944,591 944,591 -4.33%
Economic Development 517,623 556,913 542,048 - - -100.00%
Public Communications 673,230 716,455 707,223 691,556 691,556 -3.48%
Human Resources 523,863 716,335 622,786 543,958 543,958 -24.06%
TOTAL 4,061,646$ 4,422,812$ 4,254,268$ 3,620,497$ 3,674,203$ -16.93%
EXPENDITURES BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 3,450,988$ 3,528,140$ 3,445,460$ 3,060,466$ 3,107,040$ -11.94%
Supplies 190,985 178,716 173,261 149,768 152,964 -14.41%
Maintenance 6,480 19,865 35,775 2,935 2,935 -85.23%
Purchased Services 401,441 677,527 569,772 377,328 381,264 -43.73%
Capital Outlay 11,752 18,564 30,000 30,000 30,000 61.60%
TOTAL 4,061,646$ 4,422,812$ 4,254,268$ 3,620,497$ 3,674,203$ -16.93%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
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 2.00 100.00%
City Manager’s Office 5.50 5.50 5.50 6.00 6.00 9.09%
Legal 10.00 10.00 9.00 9.00 9.00 0.00%
Economic Development** 7.00 7.00 6.50 - - -100.00%
Community Programs* 1.00 - - - - N/A
Public Communications 4.50 6.50 6.50 6.00 6.00 -7.69%
Human Resources 6.00 6.00 6.00 6.00 6.00 0.00%
TOTAL 40.00 41.00 39.50 33.00 34.00 -13.92%
* The Community Programs Division merged with the Public Communications Division in FY10.
** The Economic Development Division was eliminated in FY12 and the function was reassigned to the City Manager's Division as part of a restructuring of the City's departmen
Service Level Adjustments One-Time Recurring Total
Mayor / Council One Year Removal of Travel / Training and Professional Services (14,000)$ -$ (14,000)$
City Secretary Codification Maintenance Costs - 13,275 13,275
Internal Auditor Internal Auditor Assistant 2,196 52,235 54,431
General Government SLA TOTAL (11,804)$ 65,510$ 53,706$
101
GENERAL GOVERNMENT
CITY SECRETARY
Description & Budget Explanation:
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.
Program Name: Council Services
Service Level:Provide coordination and timely administrative support to the Council and Mayor.
Performance Measures FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Efficiency
-No. of City-Wide Committee agendas 287 265 260 275
-No. of Council public activities 278 290 150 215
-No. of Mayor appointments & presentations 1,022 720 745 820
-No. of Council minutes prepared 58 50 60 60
Program Name: Public Records and Information
Service Level:To maintain and provide public information in an efficient manner.
Performance Measures: FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Efficiency
-No. of birth and death records reported to
State Health Dept. 1,862 2,055 1,950 2,050
-No. of birth certificate request processed 942 1,125 950 965
-No. of death certificate request processed. 2,290 2,455 2,250 2,200
-Median No. of days for open records request
to be completed.6666
-No. of open records request received.175 115 215 180
-No. of Legal Notices Published 52 60 55 50
102
GENERAL GOVERNMENT
PUBLIC COMMUNICATIONS
Description & Budget Explanation:
The Public Communications Division is responsible for the city's website, TV19, marketing, media relations
and all external communications.
Program Name: Public Information Function
Service Level: Provide timely and accurate city information to residents, media and general public through
all available delivery methods.
Performance Measures FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Department Efficiency
Internal satisfaction rate via annual survey N/A N/A N/A N/A
Media Effectiveness
Media satisfaction rate via annual survey 94.45% N/A 93% 93%
Percentage of positive news coverage 23% 27% 30% 28%
Percentage of neutral news coverage 67% 68% 57% 60%
Percentage of negative news coverage 10% 5% 13% 12%
Web Effectiveness
Total page views 2,798,470 2,900,000 2,300,000 2,300,000
Total visitors 923,350 950,000 800,000 800,000
Returning visitors (loyalty)486,573 500,000 406,000 400,000
New visitors 436,777 450,000 394,000 400,000
Video Services
Number of video elements produced 107 115 120 115
Value of produced video products $250,000 $115,000 $148,000 $150,000
Number of CDs/DVDs reproduced 500 500 360 400
103
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 approved FY12 tax rate to finance general governmental services, including debt service, is 43.7995 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 decrease in FY12 by 3.8% from the FY11 revised budget. Ad valorem taxes are projected to decrease by 3.6% due to a reduction in the debt service portion of the tax rate. The transfers in from other funds are budgeted at $623,679. These transfers 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 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 FY12 debt service portion of the tax rate is 20.1536 cents per $100 of valuation.
Total revenues projected to pay on the City’s existing debt in FY12 are estimated to be $12,292,205. Total expenditures out of the Debt Service Fund are estimated to be $12,649,002. Of that total, expenditures on General Obligation Bonds are estimated at $9,176,313 and Certificates of Obligation at $3,452,689. An additional $20,000 is included for agent fees associated with issuing debt.
In November 2003, the citizens of College Station approved $38,405,000 in future General Obligation Bond (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, a new fire station, the Library expansion project, and parks and recreation projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In FY11, $1,960,000 in General Obligation debt was issued. In FY12, it is projected that $8,045,000 in General Obligation Bonds will be issued. Th ese funds are estimated be used as follows:
$4,730,000 for Street and Transportation projects
$600,000 for Traffic Signals projects
$2,715,000 for Parks and Recreation projects
It is also anticipated that the City will issue $100,000 in Certificates of Obligation for General Government Capital projects. This amount is for the Fiber Optic Infrastructure project.
Each year, an analysis is done to determine what resources are needed and if refunding and call options are available and in the best interest of the City. It is not known at this time whether refunding will be done in FY12.
The following section contains a schedule of requirements and a summary of requirements for all General Obligation Bonds and Certificates of Obligation . The detailed information for each individual GOB and CO is found in Appendix H. The schedule of requirements and the individual detailed information for all Utility Revenue Bonds are also found in Appendix H.
* The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade” debt issue is
BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grade" is Bbb.
104
City of College Station
Debt Service
Fund Summary
10/25/11 1:09 PM
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11-FY12
Beginning Fund Balance 3,901,210$ 4,119,966$ 4,119,966$ 4,569,410$ 4,569,410$
REVENUES
Ad Valorem Taxes 12,191,613$ 12,058,136$ 12,058,136$ 11,623,526$ 11,623,526$ -3.60%
Investment Earnings 51,826 100,000 40,000 45,000 45,000 -55.00%
Other 30 - - - - N/A
Transfers 223,615 617,938 222,519 623,679 623,679 0.93%
Proceeds/Long Term Debt 4,340,183 - 12,372,070 - - N/A
Total Revenues 16,807,267$ 12,776,074$ 24,692,725$ 12,292,205$ 12,292,205$ -3.79%
Total Funds Available 20,708,477$ 16,896,040$ 28,812,691$ 16,861,615$ 16,861,615$ -0.20%
EXPENDITURES & TRANSFERS
General Obligation Bonds 6,629,105$ 8,142,338$ 8,142,338$ 9,176,313$ 9,176,313$ 12.70%
Certificates of Obligation 5,554,528 4,036,928 3,641,512 3,452,689 3,452,689 -14.47%
Agent Fees, Other Costs 104,757 25,900 55,672 20,000 20,000 -22.78%
Advance Refunding 4,283,647 376,792 12,403,760 - - -100.00%
Total Operating Expenses/Transfers 16,572,037$ 12,581,958$ 24,243,281$ 12,649,002$ 12,649,002$ 0.53%
Increase in Fund Balance 235,230$ 194,116$ 449,444$ (356,797)$ (356,797)$
Measurement Focus Adjustment (16,474)
Ending Fund Balance 4,119,966$ 4,314,082$ 4,569,410$ 4,212,613$ 4,212,613$
Debt Service Fund ‐Sources Debt Service Fund ‐Uses
Ad Valorem
Taxes 94.56%
Investment
Earnings
0.37%
Transfers
5.07%
General
Obligation
Bonds
72.55%
Certificates of
Obligation
27.30%
Agent Fees,
Other Costs
0.16%
105
DEBT SERVICE
SUMMARY OF REQUIREMENTS
CERTIFICATES OF OBLIGATION & GENERAL OBLIGATION BONDS
ALL SERIES
FY 2011-2012
GENERAL OBLIGATION BONDS
ISSUE - PRINCIPAL
GENERAL
DEBT
ASSOCIATED
PARKING
ENTERPRISE
ASSOCIATED
ELECTRIC
FUND
ASSOCIATED
WATER FUND
ASSOCIATED
WASTE WATER
FUND
ASSOCIATED TOTAL
G.O. Series 2002 300,000 - - - - 300,000
G.O. Series 2003 225,000 - - - - 225,000
G.O. Series 2004 1,135,000 - - - - 1,135,000
G.O. Series 2005 205,000 - - - - 205,000
G.O. Series 2006 250,000 - - - - 250,000
G.O. Series 2006 Refunding 1,370,000 - - - - 1,370,000
G.O. Series 2007 100,000 - - - - 100,000
G.O. Series 2008 290,000 - - - - 290,000
G.O. Series 2009 110,000 - - - - 110,000
G.O. Series 2009 Refunding 420,000 380,000 - - - 800,000
G.O. Series 2010 635,000 - - - - 635,000
G.O. Series 2010 Refunding 445,000 - 75,000 760,000 730,000 2,010,000
G.O. Series 2011 (estimated) 750,000 - - - - 750,000
TOTAL PRINCIPAL 6,235,000$ 380,000$ 75,000$ 760,000$ 730,000$ 8,180,000$
ISSUE - INTEREST
G.O. Series 2002 6,750 - - - - 6,750
G.O. Series 2003 122,475 - - - - 122,475
G.O. Series 2004 274,108 - - - - 274,108
G.O. Series 2005 174,563 - - - - 174,563
G.O. Series 2006 254,294 - - - - 254,294
G.O. Series 2006 Refunding 383,450 - - - - 383,450
C.O. Series 2007 112,331 - - - - 112,331
G.O. Series 2008 324,069 - - - - 324,069
G.O. Series 2009 125,283 - - - - 125,283
G.O. Series 2009 Refunding 93,650 84,000 - - - 177,650
G.O. Series 2010 535,656 - - - - 535,656
G.O. Series 2010 Refunding 472,425 - 119,875 504,400 436,650 1,533,350
G.O. Series 2011 (estimated)62,260 - - - - 62,260
TOTAL INTEREST 2,941,313$ 84,000$ 119,875$ 504,400$ 436,650$ 4,086,238$
TOTAL PAYMENT 9,176,313$ 464,000$ 1 194,875$ 1 1,264,400$ 1 1,166,650$ 1 12,266,238$
1. The bonds for the projects in these funds were originally issued as Certificates of Obligation (CO's). When the CO's were refunded, all refunded bonds were reissued as General Obligation Bonds
as a cost saving measure. To have reissued as both General Obligation Bonds and CO bonds would have resulted in increased debt issuance costs.
CERTIFICATES OF OBLIGATION BONDS
ISSUE - PRINCIPAL
GENERAL
DEBT
ASSOCIATED
ELECTRIC
FUND
ASSOCIATED
WATER FUND
ASSOCIATED
WASTE WATER
FUND
ASSOCIATED
NEW
MUNICIPAL
CEMETERY
ASSOCIATED
CONVENTION
CENTER
ASSOCIATED
BVSWMA
ASSOCIATED TOTAL
C.O. Series 2002 600,000 - - - - - - 600,000
C.O. Series 2003A 35,000 - - - - - - 35,000
C.O. Series 2004 - 215,000 - 185,000 - - - 400,000
C.O. Series 2005 135,000 - - - 60,000 - - 195,000
C.O. Series 2006 245,000 - - - 100,000 - - 345,000
C.O. Series 2007 85,000 - - - 20,000 - - 105,000
C.O. Series 2008 115,000 235,000 240,000 75,000 235,000 - - 900,000
C.O. Series 2009 150,000 485,000 290,000 - 20,000 105,000 215,000 1,265,000
C.O. Series 2010 70,000 85,000 - 10,000 - - - 165,000
C.O. Series 2011 (estimated)15,000 170,000 - 110,000 - - - 295,000
TOTAL PRINCIPAL 1,450,000$ 1,190,000$ 530,000$ 380,000$ 435,000$ 105,000$ 215,000$ 4,305,000$
ISSUE - INTEREST
C.O. Series 2002 13,500 - - - - - - 13,500
C.O. Series 2003A 20,828 - - - - - - 20,828
C.O. Series 2004 - 158,776 - 134,875 - - - 293,651
C.O. Series 2005 109,049 - - - 9,276 - - 118,325
C.O. Series 2006 248,219 - - - 22,812 - - 271,031
C.O. Series 2007 88,505 - - - 24,626 - - 113,131
C.O. Series 2008 97,836 256,339 263,704 84,166 258,063 - - 960,108
C. O. Series 2009 21,600 439,074 274,391 - 20,215 119,444 184,235 1,058,959
C. O. Series 2010 9,213 70,481 - 8,300 - - - 87,994
C.O. Series 2011 (estimated)268 189,571 - 123,899 - - - 313,738
TOTAL INTEREST 609,018$ 1,114,241$ 538,095$ 351,240$ 334,992$ 119,444$ 184,235$ 3,251,264$
TOTAL PAYMENT 2,059,018$ 1 2,304,241$ 2 1,068,095$ 2 731,240$ 2 769,992$ 1 224,444$ 3 399,235$ 4 7,556,264$
1. This portion of the CO debt will be paid put of the Debt Service Fund.
2. The Utility portion of the CO debt will be paid directly out of the Utility fund with which the debt is associated.
3. 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.
4. 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, Inc.
106
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
EACH YEAR
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 12 8,180,000 4,086,237 12,266,237 106,710,000
FY 13 8,495,000 3,785,137 12,280,137 98,530,000
FY 14 8,495,000 3,459,953 11,954,953 90,035,000
FY 15 8,655,000 3,129,421 11,784,421 81,540,000
FY 16 8,685,000 2,777,656 11,462,656 72,885,000
FY 17 9,135,000 2,398,039 11,533,039 64,200,000
FY 18 8,245,000 2,025,204 10,270,204 55,065,000
FY 19 7,520,000 1,697,643 9,217,643 46,820,000
FY 20 7,860,000 1,395,265 9,255,265 39,300,000
FY 21 6,635,000 1,108,354 7,743,354 31,440,000
FY 22 4,465,000 887,891 5,352,891 24,805,000
FY 23 3,605,000 726,563 4,331,563 20,340,000
FY 24 3,400,000 584,986 3,984,986 16,735,000
FY 25 3,035,000 454,708 3,489,708 13,335,000
FY 26 2,750,000 338,678 3,088,678 10,300,000
FY 27 2,310,000 239,231 2,549,231 7,550,000
FY 28 2,195,000 152,231 2,347,231 5,240,000
FY 29 1,620,000 79,720 1,699,720 3,045,000
FY 30 1,425,000 24,938 1,449,938 1,425,000
FY 31 0 0 0 0
ALL SERIES
GENERAL OBLIGATION BONDS
SCHEDULE OF REQUIREMENTS
DEBT SERVICE
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
FY 12FY 14FY 16FY 18FY 20FY 22FY 24FY 26FY 28FY 30G.O.B. PRINCIPAL & INTEREST
PRINCIPAL INTEREST
107
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 12 4,305,000 3,251,264 7,556,264 80,450,000
FY 13 3,845,000 3,141,143 6,986,143 76,145,000
FY 14 4,025,000 3,001,679 7,026,679 72,300,000
FY 15 4,225,000 2,852,091 7,077,091 68,275,000
FY 16 4,330,000 2,689,478 7,019,478 64,050,000
FY 17 3,945,000 2,523,751 6,468,751 59,720,000
FY 18 4,050,000 2,363,051 6,413,051 55,775,000
FY 19 4,265,000 2,197,166 6,462,166 51,725,000
FY 20 4,470,000 2,017,994 6,487,994 47,460,000
FY 21 4,700,000 1,826,431 6,526,431 42,990,000
FY 22 4,940,000 1,622,757 6,562,757 38,290,000
FY 23 5,190,000 1,405,939 6,595,939 33,350,000
FY 24 5,400,000 1,174,994 6,574,994 28,160,000
FY 25 4,975,000 940,041 5,915,041 22,760,000
FY 26 4,935,000 713,741 5,648,741 17,785,000
FY 27 4,635,000 498,819 5,133,819 12,850,000
FY 28 4,620,000 290,299 4,910,299 8,215,000
FY 29 2,825,000 122,483 2,947,483 3,595,000
FY 30 770,000 42,600 812,600 770,000
FY 31 585,000 13,163 598,163 0
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
FY 12FY 14FY 16FY 18FY 20FY 22FY 24FY 26FY 28FY 30C.O. PRINCIPAL & INTEREST
PRINCIPAL INTEREST
108
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 and the
Business Park Fund. Due to current economic conditions affecting the City’s General Fund, the transfer from the General
Fund to the Economic Development Fund for FY12 has been reduced from $200,000 to $150,000. FY12 approved total
transfers in to the fund total $307,150. Investment earnings of approximately $16,000 are also included for FY12.
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.
$398,900 is available in the FY12 Approved Budget for
cash assistance.
Expenditures of $250,000 will be used for Research Valley
Partnership Texas A&M Institute for Pre-Clinical Studies (TIPS), $93,900 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 FY12 approved expenditure budget is $4,554 is included for maintenance expenditures related to the
First Street property in the Northgate District, a $250,000 transfer to the Electric Fund, and $75,000 in SLA funding for an
economic development plan study. Total approved expenditures for FY12 are $728,454. The FY12 estimated ending
working capital is anticipated to decrease 53% when compared to the FY11 estimated ending working capital. This is due, in
part, to the $250,000 one-time transfer to the Electric Fund to repay the utility for contributions that have been made to the
Economic Development fund in prior years. Additionally, fund balance is decreased by the removal of $45,000 in transfers
from the various utilities in FY12.
Organization FY11 Year
End Est
FY12
Approved
RVP TIPS 250,000 250,000
Northgate Radakor 300,000 93,900
Other 55,000 55,000
Total $605,000 $398,900
Economic Development Cash Assistance
109
City of College Station
Economic Development Fund
Fund Summary
11/4/2011 13:11
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
BEGINNING BALANCE 1,133,823$ 1,754,418$ 1,754,418$ 783,668$ 783,668$
REVENUES
Operating transfers
General Fund 315,000$ 200,000$ 200,000$ 150,000$ 150,000$ -25.00%
Water Fund 12,500 12,500 12,500 - - -100.00%
Wastewater Fund 20,000 20,000 20,000 - - -100.00%
Sanitation Fund 12,500 12,500 12,500 - - -100.00%
Business Park Fund 250,000 250,000 250,000 112,150 112,150 -55.14%
Investment Earnings 16,773 20,000 16,000 16,000 16,000 -20.00%
Other Revenues 50,000 - - - - N/A
Total Revenues 676,773$ 515,000$ 511,000$ 278,150$ 278,150$ -45.99%
Total Funds Available 1,810,596$ 2,269,418$ 2,265,418$ 1,061,818$ 1,061,818$ -53.21%
EXPENDITURES & TRANSFERS
Cash Assistance 40,000$ 605,000$ 605,000$ 398,900$ 398,900$ -34.07%
Professional Services - 245,539 245,539 - 75,000 -69.45%
Transfers Out - - - 250,000 250,000 N/A
Other 7,242 631,211 631,211 4,554 4,554 -99.28%
Total Operating Expenses & Xfers 47,242 1,481,750 1,481,750$ 653,454$ 728,454$ -50.84%
Increase/Decrease in Fund Balance 629,531$ (966,750)$ (970,750)$ (375,304)$ (450,304)$ -53.42%
Measurement Focus Adjustment (8,936)
Ending Fund Balance 1,754,418$ 787,668$ 783,668$ 408,364$ 333,364$
General Fund
57%
Business
Park Fund
43%
Economic Development Fund -Sources
Cash
Assistance
55%
Professional
Services
10%
Transfers
Out
34%
Other
1%
Economic Development Fund -Uses
110
City of College Station
Efficiency Time Payment Fee
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 34,519$ 33,136$ 33,136$ 41,120$ 41,120$
REVENUES
Efficiency Time Payment Fees 8,142$ 8,000$ 7,782$ 7,750$ 7,750$ -3.13%
Interest Earnings 293 363 202 212 212 -41.57%
Total Revenues 8,435$ 8,363$ 7,984$ 7,962$ 7,962$ -4.79%
Total Funds Available 42,954$ 41,499$ 41,120$ 49,082$ 49,082$
EXPENDITURES
General & Administrative Transfer 9,685$ -$ -$ -$ -$ N/A
Total Expenditures 9,685$ -$ -$ -$ -$ N/A
Increase (Decrease) in Fund Balance (1,250)$ 8,363$ 7,984$ 7,962$ 7,962$ -4.79%
Measurement Focus Adjustment (133)$
Ending Fund Balance 33,136$ 41,499$ 41,120$ 49,082$ 49,082$
Efficiency Time Payment Fees
Efficiency Time Payment Fund ‐Sources
Efficiency Time Payment Fees
97%
Interest Earnings
3%
The Efficiency Time Payment Fee can be used for the purpose of improving the efficiency of the administration of justice in
College Station. Approved revenues in FY12 total $7,962. There are no approved expenditures in FY12 for this fund. The FY12
estimated ending fund balance is anticipated to increase 19% when compared to the FY11 estimated ending fund balance. The
expected increase in fund balance is due to the fee collection and investment earning revenue estimated to be received in the fund
in FY12.
111
Brazos Valley Solid Waste Management Agency Fund
In FY10, the City of College Station and City of Bryan set up a corporation, Brazos Valley Solid Waste
Management Agency, Inc. (BVSWMA, Inc.), to take over the operations of the landfill. 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, Inc. portion of the budget accounted for in the City of
College Station budget is the salary and benefits of the College Station landfill employees. These expenses will be
reimbursed by BVSWMA, Inc. each year. As vacancies in these positions occur, the positions will become
employees of BVSWMA, Inc. FY12 approved expenditures total $1,393,401.
112
City of College Station
Brazos Valley Solid Waste Management Agency (BVSWMA) Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 To FY12
REVENUES
BVSWMA, Inc. Charges -$ 1,442,276$ 1,442,276$ 1,393,401$ 1,393,401$ -3.39%
Landfill Charges 6,752,565 - - - - N/A
Other Sales - Methane Gas 705 - - - - N/A
Investment Earnings 30,787 - - - - N/A
Intergovernmental 55,451 - - - N/A
Other (77,367) - - - - N/A
Total Revenues 6,762,141$ 1,442,276$ 1,442,276$ 1,393,401$ 1,393,401$ -3.39%
EXPENDITURES AND TRANSFERS
Landfill Operations 4,068,746$ 1,354,258$ 1,354,258$ 1,304,698$ 1,304,698$ -3.66%
Administration 318,918 88,018 88,018 75,937 75,937 -13.73%
Pay Plan Contingency - - - 12,766 12,766 N/A
Total Operating Expenditures & Transfers 4,387,664$ 1,442,276$ 1,442,276$ 1,393,401$ 1,393,401$
NONOPERATING EXPENDITURES
General Capital 5,904,740 - - - -
Host Fees 145,135 - - - - N/A
Intergovernmental 199,065 - - - - N/A
Debt Service 249,768 - - - - N/A
Other 1,210 - - - - N/A
General & Administrative Transfers 260,370 - - - - N/A
Total Non-Operating Expenditures 6,760,288$ -$ -$ -$ -$ N/A
Total Operating & Non Operating Expenditures 11,147,952 1,442,276 1,442,276 1,393,401 1,393,401
Increase (Decrease) in Working Capital, Modified
Accrual Basis of Accounting $ (4,385,811) $ - $ - $ - $ -
Measurement Focus Adjustment (765,053)$
Beginning Working Capital, Accrual Basis of
Accounting $ 5,150,864 $ - $ - $ - $ -
Ending Working Capital, Accrual Basis of Accounting $ - $ - $ - $ - $ -
BVSWMA, Inc.
Charges
100%
BVSWMA Fund -Sources
Landfill
Operations
94%
Administration
5%Pay Plan
Contingency
1%
BVSWMA Fund -Uses
113
City of College Station
Brazos Valley Solid Waste Management Agency (BVSWMA) Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Landfill Operations -$ 1,354,258$ 1,354,258$ 1,304,698$ 1,304,698$ -3.66%
Administration - 88,018 88,018 75,937 75,937 -13.73%
TOTAL -$ 1,442,276$ 1,442,276$ 1,380,635$ 1,380,635$ -4.27%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits -$ 1,442,276$ 1,442,276$ 1,380,635$ 1,380,635$ -4.27%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services - - - - - N/A
General Capital - - - - - N/A
TOTAL -$ 1,442,276$ 1,442,276$ 1,380,635$ 1,380,635$ -4.27%
PERSONNEL SUMMARY BY ACTIVITY
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Landfill Operations 24.50 24.50 24.00 21.00 21.00 -12.50%
Administration 2.75 2.75 2.50 1.00 1.00 -60.00%
TOTAL 27.25 27.25 24.00 22.00 22.00 -8.33%
114
Governmental
Capital Improvement Project Budgets
On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is
presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs
for which funding authorization exists. The program is divided into several sections depending on the services provided and
the funding source.
Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital
projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a
useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital
projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful
life of three years or more.
The City only has legal authority to issue General Obligation (GO) debt after a successful citizen referendum. GO debt is
debt that obligates the City to repay the issue with ad valorem tax revenues. The City uses GO debt for the acquisition and
development of parks and recreation facilities; rights-of-way acquisition; construction and reconstruction of streets; and for
public buildings such as City offices, libraries, fire stations and other general use facilities.
The most recent General Obligation bond election was held in November of 2008. Voters approved $76,950,000 in General
Obligation Bond (GOB) authorization to be issued over 7 years for streets, traffic, and fire station projects, the Library
expansion project, and parks projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In
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 FY11, the City issued $1,960,000 in GOB debt for various General Government capital projects. Of this, $700,000 was
issued for street, traffic and sidewalk projects. This includes $100,000 for sidewalk improvements. It is anticipated that these
funds will be used for the construction of sidewalks along Lincoln Avenue. $400,000 was included for the Barron Road
East/Lakeway project. $50,000 was issued for the Rock Prairie Road West right-of-way project. In addition, $150,000 was
issued for the Lick Creek Hike and Bike Trail project. $1,260,000 was issued for Parks and Recreation projects. This includes
$100,000 for the master planning related to the Lick Creek Nature Center and $380,000 for various neighborhood park
improvements. Also included was $780,000 for the replacement of the concession and restroom complex at Central Park.
The FY12 Approved Budget includes the projected issuance of $8,045,000 in GO’s. Included is $5,330,000 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. $500,000 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. An estimated $500,000 is
projected to be issued for the design of the Health Science Center Parkway. These funds will come from the authorization
related to the Barron Road Widening Phase II project. The Barron Road Widening Phase II project is under construction and
is anticipated to come in well below the amount authorized through the GOB. The remaining Barron Road Widening Phase II
authorization in the amount of $990,000 has been projected to be issued in FY12 for other street improvement projects.
Included in this is $567,000 for the Rock Prairie Road Bridge Widening project that was added in FY11. $700,000 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. An estimated $200,000 is projected to be
issued for sidewalk projects to be constructed in FY12. The specific projects on which these funds will be used are in the
process of being identified. $250,000 is estimated to be issued for the Rock Prairie Road West right-of-way project. This
project is for 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. It is estimated that $450,000 will be issued for the design work related to the
Lick Creek Hike and Bike Trail. Finally, $700,000 is projected for the University Drive Pedestrian Improvement Phase II-IV
project. This project consists of implementing the remaining phases (2 through 5) of the pedestrian improvements on
University Drive. The project is to improve pedestrian travel in the Northgate area of College Station, especially to facilitate
pedestrian movement across and along University Drive between Boyett Street and South College Avenue.
GOB debt in the amount of $2,715,000 is projected for Parks and Recreation projects. $220,000 is included for the purchase
of land for neighborhood parks. $100,000 is estimated to be issued for the completion of the Lick Creek Trail. This park
115
project is for construction of a compacted gravel trail over the existing dirt trail in Lick Creek Park. $1,645,000 has been
projected for the East District Maintenance Shop Replacement. These funds will be used to replace the existing shop. Finally,
$750,000 is included for design and construction work on the Lick Creek Nature Center.
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.
Over the past 4 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 FY11, the City did not issue any CO debt for General Government projects. $7,835,000 in CO debt was issued in FY11 for
Utility projects. Prior to FY08, Utility Revenue Bond debt had been 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 has been issued for utility projects from FY08 forward. $4,735,000 was issued for Electric projects
and $3,100,000 for Wastewater projects. In addition, $100,000 was issued to cover debt issuance costs.
The FY12 Approved Budget includes the issuance of $100,000 in CO debt for General Government projects. This amount
will be used 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.
It is anticipated that Certificates of Obligation will be issued in FY12 for Utility capital projects. Funds in the amount of
$6,100,000 are estimated for Water capital projects and funds in the amount of $7,580,000 are estimated for Wastewater
capital projects, and funds in the amount of $8,825,000 are estimated for Electric capital projects.
GOVERNMENTAL CAPITAL PROJECTS
Below are descriptions of the governmental capital projects included in the FY12 Approved Budget. The funds expended on
these projects are considered significant and nonroutine.
STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY12, funds in the amount of $145,384 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. The majority of the construction on these streets should be complete in FY11,
but the FY12 estimate reflects remaining expenditures. Other rehabilitation projects estimated for FY12 include the Bird
Pond Rehabilitation project. This project is for the rehabilitation of Bird Pond Road from the city limits to Rock Prairie
Road. Funding for this project will come from the authorization related to the Barron Road Widening Phase II project. The
Barron Road Widening Phase II project is under construction and is anticipated to come in well below the amount authorized
through the GOB. An additional rehabilitation project included in the FY12 Approved Budget is the Cooner Street
Rehabilitation project. This project includes the rehabilitation of paving and water and wastewater lines along Cooner
Street. The project may include concrete pavement, curb, gutter, storm drainage and sidewalks. The majority of the funding
for the Streets component of this project will be from Community Development Block Grant (CDBG) funds. $1,075,634 of
the $1,203,000 Streets budget will be funded with CDBG funds. The balance of the budget will come from Barron Road
Widening Phase II authorization.
Street Extension Projects
$5,302,598 is the estimated expenditure included for various street extension and widening projects. Included in this is
$572,611 for Oversize Participation (OP) 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. Of this amount, $472,611 is from OP
116
funds authorized as part of the 2003 GOB. An additional $100,000 of OP funds is budgeted and reflects assessments
expected to be received as a result of the Holleman Extension project. It is estimated that $500,000 in assessments will be
received over the next five years as the area adjacent to Holleman Drive develops. As a significant portion of the Holleman
Extension project budget was funded using OP funds, the received assessments will be earmarked for future OP projects.
These funds will not be available for expenditure until they are received.
Other street extension projects include the extension of Victoria Avenue. It is estimated that $316,519 will be spent in FY12
to extend Victoria Avenue 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. Water and
wastewater upgrades will also be made as part of this project. The project is being completed in advance of the new College
Station ISD (CSISD) high school, which is expected to open in August of 2012. An estimated $575,692 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. $500,000 is projected in FY12 for the design of the Health Science Center
Parkway. This project is a component of the Bio-Medical Corridor agreement.
The budget also includes an estimated FY12 expenditure of $931,684 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. $266,379 is the projected FY12 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. Funds have also been estimated for
the design of the Rock Prairie Road Bridge Widening project. This project was added in late FY11. The City of College
Station will design the bridge widening and TxDOT will construct the project. The bridge will be widened to six lanes with
U-turn lanes constructed at the north and south ends of the existing bridge. The project will also include sidewalks and bike
lanes or a multi-use path. In addition, acceleration/deceleration lanes will be added along the frontage roads. The design will
be paid for by the City of College Station using the remaining unallocated Barron Road Widening Phase II authorization
(2008 GOB). The construction will be paid for by TxDOT using Proposition 12 funds received from the State that must be
used on bridges and overpasses. Design began late FY11 with construction estimated to begin in FY13.
In addition, $1,125,429 is the estimated FY12 expenditure for the phase II of construction to Barron Road from Decatur
Drive to William D. Fitch Parkway (SH40). This project will widen Barron Road from Decatur Drive to Barron Cutoff Road
on the southwest side of William D. Fitch Parkway (SH40). 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 Parkway (SH40). This project is anticipated to be completed in advance of the
opening of the new CSISD high school in August of 2012. Finally, $710,000 is included for design work on the Barron
Road East/Lakeway extension project. This project will extend Barron Road from State Highway 6 east at the existing
Barron Road to a future intersection with the extension of Lakeway Drive. The Barron Road extension will be combined with
the Lakeway Drive extension.
Street TxDOT Projects
Projected expenditures include $91,562 for the Wellborn Widening Reimbursement project. As part of an AFA with
TxDOT, the City is required to reimburse 10% of the right-of-way costs associated with the Wellborn Widening project. The
majority of the reimbursement was paid in prior years, but it is anticipated that a final payment will need to be made in FY12.
Traffic Projects
The FY12 Approved Budget includes an estimated $842,574 for traffic projects throughout the City. Funds are included for a
new traffic signal at the intersection of Wellborn and F&B and a signal at the intersection of State Highway 30 and
Copperfield. In addition, $65,000 is included for the design of a signal at FM 2818 and FM 60. $23,790 is included for
traffic system safety improvement projects and $32,536 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. In FY12, $200,000 is
included for sidewalk improvement projects throughout the City. The specific projects on which these funds will be used
are in the process of being identified. $224,000 is estimated to be spent on Phase II of the Hike and Bike Trail Completion
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project. This project will continue the 10' wide multi-use trail from Welsh Avenue to the Campus Village trail to the west.
The trail will also be extended from the northern connection of the Campus Village Trail through Southwest Park as part of
the Southwest Park development, providing continuity of the hike & bike trail system from Texas Avenue to Southwest
Parkway. In addition, $508,000 is projected to be used toward the design of 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. An estimated $679,500 will be
spent toward the design of Phase II of the University Drive Pedestrian Improvements project. This project consists of
implementing the remaining phases (2 through 5) of the Pedestrian Improvements on University Drive. The project is
designed to improve pedestrian travel in the Northgate area of College Station, especially to facilitate pedestrian movement
across and along University Drive between Boyett Street and South College Avenue. Finally, funds in the amount of
$637,000 are estimated for the construction of the College Main Plaza Improvements. This project is for the construction of
a pedestrian plaza with bike lane from University Drive to Patricia Street. In addition, intersection improvements will be
made along Lodge Street and Patricia Street. Funding for this project will come from several sources. A portion will come
from the balance of the Discovery Drive project, which is complete and came in under budget. The balance of the budget will
come from Certificates of Obligation (CO’s) issued in prior years for the Police Station Improvements project ($208,707) and
the completion of the 2nd floor of the Municipal Court building ($18,376). Use of these funds is limited to certain types of
projects, but they may be used for the College Main Plaza Improvements project.
PARKS AND RECREATION CAPITAL PROJECTS
In FY12, expenditures in the amount of $2,271,230 are estimated for Parks and Recreation capital improvement projects.
Included is $68,384 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.
$81,696 is the estimated expenditure for improvements at University Park. This project will consist of the addition of 14
parking spaces to the existing parking lot. Also included in the project is the addition of a landscape island, sidewalks, curb
and gutter, and relocation of the irrigation system, as needed. Funds in the amount of $293,843 are estimated for the purchase
of park land throughout the City as part of the Neighborhood Parks Revolving Fund project. These funds are used for
acquiring properties for neighborhood parks in advance of development. $792,307 is included for improvements at Stephen
C. Beachy Central Park. These include the construction of a new concession complex and restroom building. An estimated
$100,000 is included for the Lick Creek Park Iron Bridge Trail Completion. This project is for the construction of a
compacted gravel trail over the existing dirt trail in Lick Creek Park. $198,000 has been included for the design of the East
District Maintenance Shop Replacement. These funds will be used to replace the existing shop. Finally, funds are included
for the detailed design of 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. Estimated expenditures
for public facility projects in FY12 include $6,349,265 for the construction of Fire Station #6. Fire Station #6 will serve the
busy University Drive corridor. Construction is expected to be completed in FY12. In addition, $599,000 is included in the
budget for the purchase and installation of a Fire Emergency Response Alerting System. This system will replace the fire
station alerting system and the PA systems in stations 1, 2 and 4. A portion of the funding for this system will come from the
balance of budget remaining from the Fire Station #3 Relocation project. Certificates of Obligation in the amount of
$239,409 remain and may be used toward this project. The additional needed budget will come from the balance of the Radio
System Replacement project, which is complete and came in under budget. The budget for the Radio System Replacement
project was a combination of CO debt and Equipment Replacement Funds. Finally, $20,000 is included for the purchase of
library books. The funds for the purchase of these books come from donations collected for this purpose.
The FY12 Approved Budget also includes a projected expenditure of $832,000 for technology projects. Included is $300,000
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. $122,500 is projected for the Fiber Optic Infrastructure project. This project will support the
installation of fiber optic cable to continue expansion of the city's network to new buildings and facilities, and to permit the
connection of existing facilities that are not currently on the network. An estimated $224,500 is included for the E-mail and
File System Migration project. This project will migrate the city E-mail system from GroupWise to another e-mail system.
The project will also implement a new e-mail archive system and will move file and print management. Finally, $185,000 has
118
been included for a Network and Data Security Upgrade project. This project will examine city wide data security
standards, policies and procedures and will result in establishing guidelines and business practices that will bring the city
more closely in alignment with industry best practices for information security. These latter two projects, as well as $200,000
of the MDT System Replacement budget, will be funded using a portion of the balance of the Radio System Replacement
project, which is complete and came in under budget.
Finally, funds in the amount of $763,286 will be transferred to the Electric Fund. These funds reflect the balance of the Radio
System Replacement project. In addition, as mentioned in the Sidewalks and Trails section of the Streets Capital overview,
$227,083 will be transferred to the Streets Capital Improvement Projects Fund for use on the College Main Plaza
Improvements project.
ADDITIONAL O&M COSTS
The FY12 Approved Budget includes a number of governmental capital projects that have been recently completed and have
added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will continue to be
impacted by capital projects as they come on line. In some situations, the O&M cost of a project is minimal and can be
absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more
significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. In
these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the
budget process (i.e. for additional personnel). In some situations the anticipated O&M cost is added to the base budget (i.e.
additional budget for utility costs).
Departments are expected to consider the impact of current and planned capital improvement projects on operations and
maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all
City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business
Plans are used by the Finance Office in financial forecasting.
The FY12 Approved Budget includes funds that will be used toward the anticipated O&M costs associated with the opening
of Fire Station #6. A total of $1,853,555 has been included in the FY12 budget for this purpose. This includes the salary and
benefits for the hiring of an ambulance crew (nine personnel) and an engine crew (nine personnel). Nine of these positions
were approved as part of the FY11 Approved Budget, but the positions were not filled due to the delay in the construction of
the fire station. The remaining nine positions will be added to the FY12 budget as part of the SLA process. Other O&M costs
related to Fire Station #6 that are in the budget include budget for various supplies and maintenance, as well as purchased
services such as utility costs.
The FY12 Approved Budget also includes budget for O&M costs associated with several street projects. Budget for street
sweeping, landscaping and irrigation has been included in the Public Works base budget for the Tauber and Stasney
Rehabilitation project, the Holleman Extension project, the Victoria Avenue Extension project and the Royder Road project.
In addition, budget for the utility costs associated with several new traffic signals, as well as budget for maintenance of
several hike and bike trails, is also included in the Public Works base budget.
Finally, included in the approved Parks and Recreation base budget are funds for the O&M costs associated with the Skate
Park, as well as budget for the maintenance costs associated with the improvements at Emerald Forest Park.
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.
119
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 10 - 11 FY 11 - 12
NUMBER AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:17,758,173 7,431,751
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (03 GOB)440,000 440,000
GENERAL OBLIGATION BONDS (08 GOB)2,960,000 4,890,000
CERTIFICATES OF OBLIGATIONS - -
INTERGOVERNMENTAL TRANSFERS - 227,083
INTRAGOVERNMENTAL TRANSFERS - 555,000
INVESTMENT EARNINGS 160,000 25,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 3,560,000$ 6,137,083$
TOTAL RESOURCES AVAILABLE 21,318,173$ 13,568,834$
STREET REHABILITATION PROJECTS
1/2 TAUBER AND STASNEY REHAB/NG SIDEWALKS ST0505 2,760,523 2,760,523 - -
3 BIRD POND ROAD REHABILITATION ST1112 1,800,000 1,800,000 - -
1/3 COONER STREET REHAB ST1201 1,203,000 - - 164,000
CLOSED PROJECTS
SUBTOTAL 4,560,523$ -$ 164,000$
STREET EXTENSION PROJECTS
2 OVERSIZE PARTICIPATION (OP)ST0519 472,611 - 472,611 -
* OP (HOLLEMAN ASSESSMENT)ST1204 500,000 - - 100,000
2 HOLLEMAN EXTENSION ST0913 2,125,000 2,125,000 - -
3 VICTORIA AVENUE EXT ST0903 2,455,000 2,455,000 - -
3 JONES BUTLER (PENBERTHY) EXTENSION ST0905 3,283,500 369,365 2,914,135 -
3 ROYDER ROAD IMPROVEMENTS ST1037 1,000,000 1,000,000 - -
3 HEALTH SCIENCE CENTER PARKWAY ST1205 2,500,000 - - 2,500,000
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 - 250,000
** ROCK PRAIRIE RD BRIDGE WIDENING DESIGN ST1118 567,000 567,000 - -
BARRON ROAD PROJECTS -
3 BARRON ROAD WIDENING PHASE II ST1026 5,363,779 7,801,145 - -
3 BARRON ROAD EAST/LAKEWAY ST1101 15,135,000 190,000 210,000 1,100,000
*** CLOSED PROJECTS - -
SUBTOTAL 17,591,510$ 3,596,746$ 3,950,000$
STREET TXDOT PROJECTS
WELLBORN WIDENING REIMBURSEMENT ST0510 780,633 780,633 - -
NORTHGATE PEDESTRIAN IMPROVEMENTS AFA ST1117 274,570 274,570 - -
CLOSED TXDOT PROJECTS - -
SUBTOTAL 1,055,203$ -$ -$
BUDGET APPROPRIATIONS
120
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
13,747,959 21,886,547 7,431,751 2,751,417 1,138,832 537,252 286,252 155,512
1,080,000 - 440,000 - - - - -
11,445,000 700,000 4,890,000 14,355,000 15,800,000 600,000 600,000 -
- - - - - - - -
5,500 291,290 227,083 - - - - -
- 55,790 555,000 1,020,634 100,000 100,000 44,210 -
21,033 72,000 25,000 25,000 10,000 5,000 4,000 2,000
6,415 - - - - - - -
12,557,948$ 1,119,081$ 6,137,083$ 15,400,634$ 15,910,000$ 705,000$ 648,210$ 2,000$
26,305,907$ 23,005,628$ 13,568,834$ 18,152,051$ 17,048,832$ 1,242,252$ 934,462$ 157,512$
477,846 146,103 1,991,190 145,384 - - - - -
- - 175,000 1,625,000 - - - - -
- - - 154,000 1,049,000 - - - -
118,209 - - - - - -
477,846$ 264,311$ 2,166,190$ 1,924,384$ 1,049,000$ -$ -$ -$ -$
- - - 472,611 - - - - -
- - - 100,000 100,000 100,000 100,000 100,000
77,364 910,186 1,137,450 - - - - - -
78,105 122,709 1,937,667 316,519 - - - - -
7,769 58,689 214,205 575,692 2,427,145 - - - -
- 44,278 955,722 - - - - - -
- - - 500,000 2,000,000 - - - -
747,026 4,607 354,000 931,684 931,683 - - - -
- 34,721 54,629 266,379 384,271 - - - -
- - 500 226,300 226,800 113,400 - - -
- 104,350 4,134,000 1,125,429 - - - - -
- - 330,000 710,000 4,614,320 9,480,680 - - -
724,975 1,557,749 269,007 77,984 - - - -
1,635,238$ 2,837,289$ 9,387,180$ 5,302,598$ 10,684,219$ 9,694,080$ 100,000$ 100,000$ -$
453,680 - 235,391 91,562 - - - - -
- - 274,570 - - - - - -
978,193 160,858 99,247 3,875
1,431,872$ 160,858$ 609,208$ 95,437$ -$ -$ -$ -$ -$
PROJECTED EXPENDITURES
121
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 10 - 11 FY 11 - 12
NUMBER AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
TRAFFIC PROJECTS
2 TRAFFIC SYSTEM SAFETY IMPR.ST0511 43,203 43,203 - -
2 SIGNAL @ BARRON/SH40 ST1029 75,000 75,000 - -
2/3 SIGNAL @ TEXAS/KRENEK TAP ST1105 200,000 200,000 - -
SIGNAL @ GB DRIVE EAST & DOMINIK ST0205 170,000 170,000 - -
3 NEW TRAFFIC SIGNAL PROJECTS (2008 GOB)ST1027 1,904,198 - 292,698
3 SIGNAL @ WELLBORN/F&B ST1031 250,000 250,000 - -
2/3 SIGNAL @ SH30/COPPERFIELD ST1106 525,000 286,248 238,752 -
2/3 SIGNAL WARRANT STUDY ST1107 42,000 28,450 13,550 -
3 SIGNAL @2818/FM 60 ST1207 380,000 - - -
3 SIGNAL @ UNIVERSITY DR/UNIVERSITY TOWN CTR TBD 100,000 - - -
2 TRAFFIC SIGNAL COMMUNICATIONS ST0411 90,091 90,091 - -
CLOSED PROJECTS
SUBTOTAL 1,142,992$ 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 - -
3 SIDEWALK IMPROVEMENTS (2008 GOB)ST1028 200,000 - - 200,000
2/3 LINCOLN SIDEWALKS ST0910 249,167 249,167 - -
3 HIKE AND BIKE TRAIL COMPLETION ST0904 749,000 749,000 - -
3 HIKE AND BIKE TRAIL COMPLETION PHASE II ST1103 251,000 251,000 - -
3 LICK CREEK HIKE AND BIKE TRAIL ST1104 4,410,000 - 100,000 563,000
3 UNIVERSITY DR PEDESTRIAN IMP Ph II ST1206 7,055,000 - - 829,500
COLLEGE MAIN PLAZA IMPROVEMENTS ST1113 692,000 692,000 - -
CLOSED PROJECTS
SUBTOTAL 3,470,993$ 100,000$ 1,592,500$
CAPITAL PROJECTS SUBTOTAL 27,821,221$ 4,241,746$ 5,706,500$
OTHER 779,228 -
DEBT ISSUANCE COSTS 12,000 35,000
GENERAL & ADMIN. CHARGES 377,517 368,924
TOTAL EXPENDITURES 5,410,491$ 6,110,424$
CAFR Adjustment
ENDING FUND BALANCE:15,907,682$ 7,458,410$
* Estimated $500,000 to be received through future assessments related to Holleman Extension project. Funds will not be available for expenditure until they are received.
**Project added to FY11 Revised Budget. Budget transferred from Barron Rd Widening Phase II.
***FY12 closed Projects includes balance of ST0804 ($73,984) - Discovery Drive Extension.
1 - Funded through CDBG Funds.
2 - Indicates projects funded through 2003 G.O. Bond Authorization
3 - Indicates projects funded through 2008 G.O. Bond Authorization
122
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
PROJECTED EXPENDITURES
- - 19,413 23,790 - - - - -
138 40,524 34,338 - - - - - -
- - 200,000 - - - - - -
33,373 - 136,627 - - - - - -
- - - 11,248 120,000 600,000 600,000 572,950 -
- - - 250,000 - - - - -
- - 65,000 460,000 - - - - -
- - 42,000 - - - - - -
- - - 65,000 315,000 - - - -
- - - - 100,000 - - - -
27,555 - 30,000 32,536 - - - - -
6,713 304,422 111,832 - - - - -
67,778$ 344,946$ 639,210$ 842,574$ 535,000$ 600,000$ 600,000$ 572,950$ -$
- - 327,202 - - - - - -
59,063 - 109,937 - - - - - -
820,519 39,770 173,335 - - - - - -
- - - 200,000 - - - - -
82 254 248,831 - - - - - -
41,392 126,501 581,107 - - - - - -
- - 27,000 224,000 - - - - -
- - 50,000 508,000 1,151,000 2,701,000 - - -
- - - 679,500 3,194,000 3,181,500 - - -
- - 55,000 637,000 - - - - -
14,112 230,544 34,932 - - - - - -
935,168$ 397,069$ 1,607,344$ 2,248,500$ 4,345,000$ 5,882,500$ -$ -$ -$
4,547,903$ 4,004,473$ 14,409,132$ 10,413,493$ 16,613,219$ 16,176,580$ 700,000$ 672,950$ -$
20,585 779,228 - - - - - -
11,846 8,000 35,000 50,000 60,000 6,000 6,000 -
566,845 377,517 368,924 350,000 275,000 250,000 100,000 100,000
4,603,749$ 15,573,877$ 10,817,417$ 17,013,219$ 16,511,580$ 956,000$ 778,950$ 100,000$
184,389
21,886,547$ 7,431,751$ 2,751,417$ 1,138,832$ 537,252$ 286,252$ 155,512$ 57,512$
123
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 10 - 11 FY 11 - 12
NUMBER AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:$904,245 $1,448,747
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (2003 GOB)- -
GENERAL OBLIGATION BONDS (2008 GOB)2,180,000 2,715,000
CERTIFICATES OF OBLIGATIONS - -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS 235,910
INVESTMENT EARNINGS 7,000 15,000
OTHER 81,600 81,600
SUBTOTAL ADDITIONAL RESOURCES $2,504,510 $2,811,600
TOTAL RESOURCES AVAILABLE $3,408,755 $4,260,347
PARK PROJECTS
FIELD REDEVELOPMENT PK0300 ANNUAL - - 68,384
1 CREEK VIEW NEIGHBORHOOD PARK PK0906 515,000 515,000 - -
1 NEIGHBORHOOD PARK IMP PROJECTS PK0910 10,907 4,868 6,039 -
1 EMERALD FOREST PARK IMPROVEMENTS PK0713 106,000 106,000 - -
1 UNIVERSITY PARK IMPROVEMENTS PK0410 93,000 - 93,000 -
1 SANDSTONE SHADE COVER PK1108 27,750 3,192 24,558 -
1 THOMAS PARK SHADE COVER PK1112 30,000 16,850 13,150 -
1 WOODCREEK PARK SITE IMPROVEMENTS PK1114 72,850 - 72,850 -
1 SKATE PARK PK0911 924,451 924,451 - -
1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,000,000 1,000,000 -
1 BEACHY CENTRAL PARK IMPROVEMENTS PK1001 930,000 150,000 780,000 -
1 LICK CREEK PK IRON BRIDGE TRAIL COMPL PK1201 100,000 - - 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 2,395,000
CLOSED PROJECTS 5,227 100,403
CAPITAL PROJECTS SUBTOTAL $2,725,588 $2,835,000 $2,563,384
MISCELLANEOUS - -
DEBT ISSUANCE COST 10,000 20,000
GENERAL & ADMIN. CHARGES 52,759 43,029
TOTAL EXPENDITURES $2,897,759 $2,626,413
CAFR Adjustment
ENDING FUND BALANCE:$510,996 $1,633,934
1 - Indicates projects funded through 2008 G.O. Bond Authorization
BUDGET APPROPRIATIONS
124
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
$1,335,947 $1,796,539 $1,448,747 $1,926,088 $401,474 $184,953 $137,245 $123,050
- - - - - - - -
870,000 1,260,000 2,715,000 2,175,000 395,000 3,840,000 -
- - - - - - - -
- - - - - - - -
235,910 - - - - -
3,731 14,000 15,000 15,000 9,000 5,000 2,500 2,500
82,232 80,000 81,600 83,200 84,900 86,600 88,300 90,100
$955,963 $1,589,910 $2,811,600 $2,273,200 $488,900 $3,931,600 $90,800 $92,600
$2,291,910 $3,386,449 $4,260,347 $4,199,288 $890,374 $4,116,553 $228,045 $215,650
344,108 10,315 83,115 68,384 86,772 265,421 64,308 84,995 126,322
3,289 15,669 8,000 - 488,042 - - - -
- - 10,907 - - - - - -
- 4,539 101,461 - - - - - -
- 2,304 9,000 81,696
- - 27,750 - - - - - -
- - 30,000 - - - - - -
- - 72,850 - - - - - -
28,709 112,725 783,017 - - - - - -
417,400 12,534 276,223 293,843 - - - - -
- 70,193 67,500 792,307 - - - - -
- - - 100,000 - - - - -
- - - - 50,000 395,000 3,840,000 - -
- - 2,000 198,000 1,445,000 - - - -
- - 100,000 737,000 1,658,000 - - - -
202,241 298,120 - - - - - -
$793,506 $430,520 $1,869,943 $2,271,230 $3,727,814 $660,421 $3,904,308 $84,995 $126,322
- - - - - - - -
787 15,000 20,000 20,000 5,000 35,000 - -
93,578 52,759 43,029 50,000 40,000 40,000 20,000 10,000
$524,885 $1,937,702 $2,334,259 $3,797,814 $705,421 $3,979,308 $104,995 $136,322
29,514
$1,796,539 $1,448,747 $1,926,088 $401,474 $184,953 $137,245 $123,050 $79,328
PROJECTED EXPENDITURES
125
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
BUDGET APPROPRIATIONS FY10-11 FY11-12
AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:11,507,268$ 9,781,490$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (03 GOB)500,000$ -$
GENERAL OBLIGATION BONDS (08 GOB)- -
CERTIFICATES OF OBLIGATIONS 380,000 100,000
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS 231,040 -
INVESTMENT EARNINGS 133,000 25,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 1,244,040$ 125,000$
TOTAL RESOURCES AVAILABLE 12,751,308$ 9,906,490$
PUBLIC FACILITIES
LIBRARY BOOK DONATIONS GG9901 291,348 291,348 - -
NORTHGATE IMPROVEMENTS GG0803 180,495 180,495 - -
2 FIRE STATION #6 GG0903 6,990,000 6,990,000 - -
FIRE EMERGENCY RESPONSE ALERTING GG1201 599,000 - - 599,000
2 LIBRARY EXPANSION GG1010 8,385,000 932,000 - -
* CLOSED PROJECTS - -
FACILITY PROJECTS SUBTOTAL -$ -$ 599,000$
TECHNOLOGY PROJECTS 0
MDT SYSTEM REPLACEMENT CO0701 300,000 300,000 - -
WIRELESS INFRASTRUCTURE CO0704 200,000 200,000 - -
FIBER OPTIC INFRASTRUCTURE CO0902 1,000,000 375,390 25,534 36,390
E-MAIL AND FILE SYSTEM MIGRATION CO1201 224,500 - - 224,500
NETWORK & DATA SECURITY UPGRADE CO1202 185,000 - - 185,000
* CLOSED PROJECTS 431,040
IT PROJECTS SUBTOTAL 875,390$ 456,574$ 445,890$
CAPITAL PROJECTS SUBTOTAL 875,390$ 456,574$ 1,044,890$
DEBT ISSUANCE COSTS 5,000$ 1,000$
TRANSFERS 1,331,832 990,369
OTHER - -
GENERAL & ADMIN. CHARGES 92,942 89,118
TOTAL EXPENDITURES 1,886,348$ 2,125,377$
CAFR Adjustment
ENDING FUND BALANCE:10,864,960$ 7,781,113$
1 - Indicates projects funded through 2003 G.O. Bond Authorization
2 - Indicates projects funded through 2008 G.O. Bond Authorization
BUDGET APPROPRIATIONS
126
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY16-17
9,118,722$ 13,351,649$ 9,781,490$ 594,972$ 571,823$ 592,767$ 344,031$ 209,031$
-$ -$ -$ -$ -$ -$ -$ -$
6,240,000 - - 400,000 4,000,000 3,985,000 - -
1,050,000 - 100,000 100,000 100,000 225,000 - -
- - - - - - - -
7,111 108,500 - - - - - -
14,704 58,000 25,000 5,000 5,000 5,000 2,500 2,500
82,512 - - - - - - -
7,394,327$ 166,500$ 125,000$ 505,000$ 4,105,000$ 4,215,000$ 2,500$ 2,500$
16,513,049$ 13,518,149$ 9,906,490$ 1,099,972$ 4,676,823$ 4,807,767$ 346,531$ 211,531$
178,722 18,766 40,000 20,000 20,000 13,860 - - -
79,497 9,301 91,697 - - - - - -
9,715 226,020 405,000 6,349,265 - - - - -
- - - 599,000 - - - - -
- 6,919 - - 315,149 3,819,696 4,243,236 - -
788,496 567,525 430,766 - - - - -
267,934$ 1,049,502$ 1,104,222$ 7,399,031$ 335,149$ 3,833,556$ 4,243,236$ -$ -$
- - - 300,000 - - - - -
76,114 4,866 99,020 - - - - - -
33,093 58,986 186,345 122,500 113,000 134,500 103,500 135,000 113,076
- - - 224,500 - - - - -
- - - 185,000 - - - - -
1,859,760 917,298 - - - - - -
109,207$ 1,923,612$ 1,202,663$ 832,000$ 113,000$ 134,500$ 103,500$ 135,000$ 113,076$
2,973,114$ 2,306,885$ 8,231,031$ 448,149$ 3,968,056$ 4,346,736$ 135,000$ 113,076$
109,565$ 5,000$ 1,000$ 5,000$ 41,000$ 42,000$ -$ -$
- 1,331,832 990,369 - - - -
2,857 - - - - - - -
113,708 92,942 89,118 75,000 75,000 75,000 2,500 2,500
3,199,244$ 3,736,659$ 9,311,518$ 528,149$ 4,084,056$ 4,463,736$ 137,500$ 115,576$
37,844$
13,351,649$ 9,781,490$ 594,972$ 571,823$ 592,767$ 344,031$ 209,031$ 95,955$
PROJECTED EXPENDITURES
127
GENERAL GOVERNMENT
BUSINESS PARK
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 10-11 FY 11-12
NUMBER AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:366,613$ 111,150$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATIONS -$ -$
INTRAGOVERNMENTAL TRANSFERS - -
INVESTMENT EARNINGS 5,000 1,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 5,000$ 1,000$
TOTAL RESOURCES AVAILABLE 371,613$ 112,150$
BUSINESS PARK FUND
CLOSED PROJECTS - -
CAPITAL PROJECTS SUBTOTAL -$ -$
OTHER - -
DEBT ISSUANCE COST - -
TRANSFER OUT 250,000 112,150
GENERAL & ADMIN CHARGES - -
TOTAL EXPENDITURES 250,000$ 112,150$
ENDING FUND BALANCE:121,613$ -$
BUDGET APPROPRIATIONS
128
GENERAL GOVERNMENT
BUSINESS PARK
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
609,113$ 359,650$ 111,150$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - -
2,587 1,500 1,000 - - - - -
- - - - - - - -
2,587$ 1,500$ 1,000$ -$ -$ -$ -$ -$
611,700$ 361,150$ 112,150$ -$ -$ -$ -$ -$
- 1,884 - - - - - - -
-$ 1,884$ -$ -$ -$ -$ -$ -$ -$
166 - - - - - - -
- - - - - - - -
250,000 250,000 112,150 - - - - -
- - - - - - - -
252,050$ 250,000$ 112,150$ -$ -$ -$ -$ -$
359,650$ 111,150$ -$ -$ -$ -$ -$ -$
PROJECTED EXPENDITURES
129
GENERAL GOVERNMENT
CHIMNEY HILL
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY10-11 FY11-12
NUMBER AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:1,502,929$ 1,858,164$
ADDITIONAL RESOURCES:
CERTIFICATES OF OBLIGATION -$ -$
INTERGOVERNMENTAL - -
INTRAGOVERNMENTAL TRANSFERS - -
INVESTMENT EARNINGS 24,600 9,000
OTHER 400,000 423,890
SUBTOTAL ADDITIONAL RESOURCES 424,600$ 432,890$
TOTAL RESOURCES AVAILABLE 1,927,529$ 2,291,054$
PUBLIC FACILITIES
CONVENTION CNTR GG0907 TBD 9,600,000$ -$ -$
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL -$ -$
OTHER 138,179 125,000
TRANSFER OUT - -
DEBT ISSUANCE COSTS - -
GENERAL & ADMIN CHARGES - -
TOTAL EXPENDITURES 138,179$ 125,000$
ENDING FUND BALANCE:1,789,350$ 2,166,054$
BUDGET APPROPRIATIONS
130
GENERAL GOVERNMENT
CHIMNEY HILL
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
1,286,665$ 1,563,332$ 1,858,164$ 2,166,054$ 2,456,054$ 2,751,054$ 3,046,054$ 3,346,054$
-$ -$ -$ -$ -$ -$ -$ -$
- - - - - - - -
- - - - - - - -
6,152 8,000 9,000 15,000 20,000 20,000 25,000 25,000
437,161 436,832 423,890 400,000 400,000 400,000 400,000 400,000
443,313$ 444,832$ 432,890$ 415,000$ 420,000$ 420,000$ 425,000$ 425,000$
1,729,978$ 2,008,164$ 2,291,054$ 2,581,054$ 2,876,054$ 3,171,054$ 3,471,054$ 3,771,054$
-$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$
166,646 150,000 125,000 125,000 125,000 125,000 125,000 125,000
- - - - - - - -
- - - - - - - -
- - - - - - - -
166,646$ 150,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$
1,563,332$ 1,858,164$ 2,166,054$ 2,456,054$ 2,751,054$ 3,046,054$ 3,346,054$ 3,646,054$
PROJECTED EXPENDITURES
131
Projected Projected Projected Projected Projected Projected
FY12 FY13 FY14 FY15 FY16 FY17 Comments
Street/Traffic Projects
Tauber and Stasney Rehab 8,112 8,355 8,606 8,864 9,130 9,404 Sweeping, landscaping, irrigation
Bird Pond Rehab - 5,000 5,150 5,305 5,464 5,628 Sweeping, landscaping, irrigation
Cooner Street Rehab - - 1,800 1,854 1,910 1,967 Sweeping, landscaping, irrigation
Holleman Extension 4,810 4,954 5,103 5,256 5,414 5,576 Sweeping, landscaping, irrigation
Victoria Avenue Extension 4,425 4,558 4,694 4,835 4,980 5,130 Sweeping, landscaping, irrigation
Jones Butler Extension - - 4,233 4,360 4,491 4,626 Sweeping, landscaping, irrigation
Royder Road 2,886 2,973 3,062 3,154 3,248 3,346 Sweeping, landscaping, irrigation
Health Science Center Parkway - - TBD TBD TBD TBD TBD
Barron Road Widening Phase II - 20,054 20,656 21,275 21,914 22,571 Sweeping, landscaping, irrigation
Barron Road East/Lakeway Drive - - - 11,543 11,889 12,246 Sweeping, landscaping, irrigation
Signal at SH40/Barron 2,045 2,106 2,170 2,235 2,302 2,371 Supply, maintenance and utility costs
Signal at Barron/Victoria 2,045 2,106 2,170 2,235 2,302 2,371 Utility costs
Traffic Signal at George Bush/Dominik 2,045 2,106 2,170 2,235 2,302 2,371 Utility costs
New Traffic Signals (2008 GOB)- 2,045 8,548 14,744 20,937 21,565 Utility costs
Signal at Wellborn/F&B - 2,045 2,106 2,170 2,235 2,302 Utility costs
Signal at Texas/Krenek Tap 2,045 2,106 2,170 2,235 2,302 2,371 Utility costs
Signal at SH30/Copperfield - 2,045 2,106 2,170 2,235 2,302 Utility costs
Signal at 2818/FM 60 - - 2,045 2,106 2,170 2,235 Utility costs
Signal at University Dr/University Town Center - - 2,045 2,106 2,170 2,235 Utility costs
Bike Loop - 2005 1,450 1,494 1,538 1,584 1,632 1,681 Maintenance costs
Hike and Bike Trails - Longmire Improvements 200 206 212 219 225 232 Maintenance costs
Hike and Bike Trail Completion 1,000 1,030 1,061 1,093 1,126 1,159 Trail Maintenance costs
Hike and Bike Trail Completion - Phase 2 2,000 2,060 2,122 2,185 2,251 2,319 Trail Maintenance costs
Lick Creek Hike and Bike Trail - - - 8,000 8,240 8,487 Trail Maintenance costs
University Drive Pedestrian Improvements Ph II - - - - - - TBD - O&M estimated to begin FY15
Street/Traffic Project Totals 33,063$ 65,244$ 83,766$ 111,762$ 120,865$ 124,491$
Parks Projects
Creek View Neighborhood Park - - 23,140 23,834 24,549 25,286 Personnel, supplies, maintenance, landscaping and
utility costs
Emerald Forest Park 775 798 822 847 872 898 Mainteinance costs
University Park - 200 206 212 219 225 Mainteinance costs
Skate Park 7,400 7,622 7,851 8,086 8,329 8,579 Maintenance and utility costs
Lick Creek Park Iron Bridge Trail Completion - 2,700 2,781 2,864 2,950 3,039 Trail Maintenance costs
Lincoln Center Addition - - - - 98,050 100,992 Personnel, supplies, utility costs and facilities
maintenance
Lick Creek Nature Center - - 247,650 255,080 262,732 270,614 Personnel (2 FT + temp/seasonal); supplies; utility
costs; facilities maintenance; and other services
Parks Project Totals 8,175$ 11,320$ 282,450$ 290,923$ 397,701$ 409,632$
Facility and Technology Projects
Fire Station #6 1,853,555 1,348,130 1,382,470 1,417,837 1,454,265 1,491,783
Personnel: ambulance company (9 FTE), engine
company (9 FTE); vehicle maintenance and
replacement; utility and landscaping service costs; and
supplies.
Library Expansion - - - - 206,000 212,180 Personnel (3 positions), supplies, utility costs, book
replacement and facilities maintenance
MDT System Replacement - 11,000 11,330 11,670 12,020 12,381 Maintenance Agreement
E-mail and File System Migration - 61,391 57,233 58,950 60,718 62,540 Licensing Agreement and server cost
Network and Data Security Upgrade - 10,000 10,300 10,609 10,927 11,255 Network and Application Security Testing
Facilities and Technology Project Totals $ 1,853,555 $ 1,430,521 $ 1,461,333 $ 1,499,066 $ 1,743,930 $ 1,790,138
Total Estimated O&M Costs 1,894,793$ 1,507,085$ 1,827,549$ 1,901,751$ 2,262,497$ 2,324,262$
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.
132
Utility Funds
The 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 2010 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 FY12 Electric Fund revenue is estimated to be $100,623,786. This is a 1.1% increase from the FY11 year end estimate
of $99,535,667. The FY11 year end estimate reflects the unusually hot temperatures that occurred in the spring and summer.
The FY12 revenue estimate reflects more typical weather patterns. Included as part of the other nonoperating revenue is a
transfer in the amount of $763,286 to the Electric Fund from the General Government Capital Improvement Projects Fund.
This reflects the balance of the Radio System Replacement project. Also included is a transfer in the amount of $250,000 to
the Electric Fund from the Economic Development Fund. No rate increase is included in the Electric Fund in FY12.
FY12 operating expenditures in the Electric Fund are projected to be $86,529,268. This reflects a 1.37% decrease from the
FY11 revised budget. Two Service Level Adjustments (SLA’s) were included in the FY12 Approved Budget that will reduce
expenditures. The first reduction SLA, in the amount of $50,500, results in the elimination of the Goodwill Tree Program that
has been included in the electric budget since FY08. Projects funded in the past by this program include trees planted
following phase I of the W.D. Fitch Parkway Widening and partial funding of the trees planted at the University Drive/SH 6
interchange. The budget includes shifting these funds from the tree program to a padmount transformer and equipment
maintenance program, which is described in more detail below. A second reduction SLA is for the reduction in the Sun
Source Solar Photovoltaic Rebate Program. The previous budget for this program was $75,000. The FY12 SLA reduces the
budget for this program to $37,500. The program previously paid on a per AC watt installation of $3.00 per watt up to a
maximum rebate of $12,000 per customer. In FY12, the per AC watt payment be reduced by one half, or to $1.50 per AC
watt, with a maximum rebate of $6,000 per customer.
Six SLA’s are included in the Electric Fund’s approved budget that will result in budget increases. The first SLA, in the
amount of $102,000, is for the transmission tree-trimming program. The North American Electric Reliability Corporation
(NERC) regulations require the Electric Utility to have an ongoing vegetation management program in order to maintain
access to the transmission system for system reliability. This program is on a three-year maintenance cycle and this is the
second iteration of an ongoing maintenance plan to achieve the requirements. A second SLA is for the addition of training
funds to the dispatch division in the amount of $10,000. These funds are needed in order to comply with NERC regulations
that require all Transmission Operators to have NERC-certified operating personnel on shift in required positions at all times.
The third SLA, in the amount of $50,500, is for the implementation of a padmount transformer and equipment maintenance
program. This pilot program will restore the exterior cabinets of padmount transformers and equipment that have been
damaged by corrosion from exposure to weather, sprinkler systems and fertilizer. As mentioned above, the budget from the
Goodwill Tree Program will be reallocated to fund this program. A fourth SLA is to provide funds for the contracting of
services in order to meet Federal guidelines for regular and systematic testing of components comprising our electric system.
The Electric Utility must demonstrate how and when the testing was performed and must keep records of such testing as
prescribed by mandated protocols. This SLA will provide a budget of $60,000 for the outsourcing of these services. The fifth
SLA, in the amount of $65,000, is for the outsourcing of a commercial meter testing program. The program will allow for the
testing of 300 commercial meter installations per year. A final SLA will provide the budget needed for the operating costs
associated with the new dispatch facility. Construction on the new dispatch facility should be complete in late 2011. This
SLA will allocate $14,500 for these costs.
In addition to the SLA’s, reductions were made to the base budget as a result of restructuring how certain processes will be
handled by the department. Funds for two temporary/seasonal positions were removed from the budget. One of these
positions, within the Administration Division, has not been filled in several years. The second position, in the Warehouse
Division, was a filled position.
The FY12 non-operating expenditures are $11,707,104 or 12.9% below the FY11 revised non-operating budget. This is
primarily due to a decrease in the Return-on-Investment (ROI) transfer that is made from the Electric Fund to the General
Fund. For FY12, the ROI has been reduced by $2,000,000. It is anticipated that the ROI will be reduced a further $1,000,000
in FY13, for a total reduction of $3,000,000. The FY12 estimated ending working capital is anticipated to increase 65% when
133
compared to the FY11 estimated ending working capital. This is due, in part, to the reduction of the ROI. In addition, the
working capital is projected to increase over the next several years in order to meet the 15% reserve policy.
Water Fund
Water Fund revenue for FY12 is estimated to be $13,780,000. This is an 8.98% decrease from the FY11 year end estimate of
$15,140,260. The FY11 year end estimate reflects extreme drought conditions and resultant record high water usage. The
FY12 revenue estimate reflects more typical water usage patterns. Revenue received in FY11 above what was originally
forecasted will be used to fund capital projects and will mitigate future rate increases. Customer growth in FY12 is projected
to be 3% based on historical trends, overall economic indicators and population projections; however, as mentioned above,
weather conditions impact water consumption. No rate increase is included for residential and commercial users the Water
Fund in FY12.
FY12 operating expenditures in the Water Fund are projected to be $6,345,907 or 2.53% above the FY11 revised budget. A
component of this is due to an increase in the General and Administrative (G&A) transfer. A portion of the increase is
attributable to an increase in the transfer to the Electric Fund. The facility operating costs of the buildings occupied by the
Water, Wastewater and Electric utilities are budgeted in the Electric budget. In addition, costs for support staff and
warehouse staff that are shared by the three utilities is also budgeted in the Electric budget. A transfer is made from the Water
Fund to cover the Water Department’s cost of these services. An increase in costs occurred in FY12, which resulted in an
increase in this transfer. The G&A also includes a transfer to the General Fund to cover administrative costs that are
centralized in the General Fund, i.e. HR, finance, legal, etc. This portion of the transfer also increased in FY12.
Two SLA’s were included that reduced the FY12 Water Fund approved budget by $45,480. The first SLA, which reduced the
budget by $41,480, is for the discontinuation of the addition of fluoride to the drinking water. The addition of fluoride to the
drinking water is not legally required and discontinuing the program will result in O&M and capital savings and will improve
employee safety by removing this hazardous chemical from the work place. The water supply naturally contains
approximately one-half of the recommended level. In addition, a reduction SLA of $4,000 is included to reduce the budget
allocated for the conservation rebate program. The current budget for rebates is $8,000. The remaining $4,000 is consistent
with rebate payments made in the past two fiscal years, but may limit the program in future years if popularity increases.
In addition to the SLA’s, several reductions were made to the base budget as a result of restructuring how certain processes
will be handled by the department. A net total of $31,008 was reduced from the budget due to the elimination of the Water
Auditor position. When this position became vacant in FY11, it was not filled and the water audit services were contracted
out. It has been determined that this is a less costly way to handle the water audits and the results of the audits are
comparable. Therefore, the position has been eliminated in FY12. $15,000, however, has been included to offset the cost of
contracting out the service. The FY11 budget included the addition of a 0.5 FTE Regulatory Compliance Assistant. This
position was responsible for assisting Water Services with evaluating and meeting EPA/TCEQ requirement s. The position
was shared with the Public Works Department. In FY12, the 0.5 FTE position will be removed from the Water Fund and
return at 1.0 FTE to the Public Works Department. A third reduction to the base budget will result in savings of $658. This i s
for the formal discontinuation of the backflow program. The backflow program was one in which residential lawn irrigation
systems were tested on a five year schedule to address potential backflow issues. This testing has not been done in several
years. This reduction will result in the formal discontinuation of the program and will reduce the budget for the remaining
costs associated with mailings that would need to be done if the program was still in place.
Base budget changes included three additions, two of which reflect mandated increases in costs. The first is the addition of
$55,000 for an increase in fees assessed by TCEQ that must be paid in order to maintain regulatory compliance. The second
is for the addition of $21,622 for an increase in fees assessed by the Brazos Valley Conservation District. These fees are
assessed based on the amount of water used by the City. Finally, the base budget was increased by $8,500 to cover the cost of
charge-backs that are being proposed by the Public Works Department. Currently, when utility line repairs that are made as
part of a streets maintenance O&M project, the cost is covered by the Public Works Department. This base budget was
increased in the Water Fund so that the cost can be charged back.
Finally, a Council directed change was made to the FY12 Approved Budget that eliminated a transfer in the amount of
$12,500 from the Wastewater Fund to the Economic Development Fund.
The FY12 non-operating expenditures are $8,130,495 or 30% below the FY11 revised non-operating budget. This is
primarily due to a decrease from $5,250,000 to $1,950,000 in the amount budgeted to be transferred in FY12 to the capital
budget for capital projects. These funds are transferred in lieu of additional debt issuance. The reduction also reflects a
decrease in the debt service costs which is a result of the refunding done in FY11. The FY12 estimated ending working
capital is anticipated to decrease 26.4% when compared to the FY11 estimated ending working capital. This is due primarily
to the anticipated $1,950,000 transfer to the Water capital projects fund. Fund balance above the required 15% reserve is
transferred to the capital fund to be used in lieu of the issuance of additional debt for Water capital projects.
134
Wastewater Fund
The total Wastewater Fund revenue for FY12 is estimated to be $12,774,851. This is a 2.79% increase over the FY11 year
end estimate of $12,428,380. A rate increase of 5% is included for the Wastewater Fund in the FY12 Approved Budget to
meet the operating, non-operating, capital and debt service coverage requirements in the Fund. This rate increase will be
effective January 1, 2012.
Wastewater Fund operating expenditures in FY12 are $6,536,932 or 3.96% greater than the FY11 revised budget of
$6,287,843. A portion of this is due to an increase in the General and Administrative (G&A) transfer. A portion of this is
attributable to an increase in the transfer to the Electric Fund. The facility operating costs of the buildings occupied by the
Water, Wastewater and Electric utilities are budgeted in the Electric budget. In addition, costs for support staff and
warehouse staff that are shared by the three utilities is also budgeted in the Electric budget. A transfer is made from the
Wastewater Fund to cover the Wastewater Department’s cost of these services. An increase in costs occurred in FY12, which
resulted in an increase in this transfer. The G&A also includes a transfer to the General Fund to cover administrative costs
that are centralized in the General Fund, i.e. HR, finance, legal, etc. This portion of the transfer also increased in FY12.
One SLA is included in the Wastewater Fund that results in an increase of $132,000 to the approved budget. This SLA is for
the implementation of a wastewater interceptor cleaning/evaluation program. There are six major wastewater interceptors that
collect all of the City's wastewater and transport it to the treatment plants. Currently the City does not own the equipment and
technology to perform analysis on pipe of this diameter. By outsourcing the cleaning, capacity analysis and visual
construction evaluation of the interceptors, the City can better plan, design and construct infrastructure to meet the increasing
development driven demand. The program will allow for this analysis to be performed on one interceptor per year.
In addition to the SLA, a reduction was made to the base budget as a result of restructuring how certain processes will be
handled by the department. $68,199 was reduced from the budget due to the elimination of the Utilities Analyst position.
When this position became vacant in FY11, it was not filled. It has been determined that the functions performed by this
position can been allocated to Budget staff in the Finance Department as well as to staff within the Water and Wastewater
Departments. Therefore, the position has been eliminated in FY12.
Base budget changes included an increase of $8,500 to cover the cost of charge-backs that are being proposed by the Public
Works Department. Currently, when utility line repairs that are made as part of a streets maintenance O&M project, the cost
is covered by the Public Works Department. This base budget was increased in the Wastewater Fund so that the cost can be
charged back.
Finally, a Council directed change was made to the FY12 Approved Budget that eliminated a transfer in the amount of
$12,500 from the Wastewater Fund to the Economic Development Fund.
FY12 Approved Wastewater Fund non-operating expenditures are budgeted at $6,491,009 or 4.36% above the FY11 revised
non-operating budget. This is primarily due to an increase from $825,000 to $1,120,000 in the amount budgeted to be
transferred in FY12 to the capital budget for capital projects. These funds are transferred in lieu of additional debt issuance.
The FY12 estimated ending working capital is anticipated to decrease 12.84% when compared to the FY11 estimated ending
working capital. This is due primarily to the anticipated $1,120,000 transfer to the Wastewater capital projects fund. Fund
balance above the required 15% reserve is transferred to the capital fund to be used in lieu of the issuance of additional debt
for Water capital projects.
Utility Revenue Bonds are traditionally issued to provide for capital expansion and replacements for the various utility
services. In FY11, Certificates of Obligation are projected to be issued in lieu of utility revenue bonds. In FY12, either Utility
Revenue Bonds or Certificates of Obligation will be issued for Utility capital projects. Funds in the amount of $8,825,000 are
projected to be issued for Electric capital projects, $6,100,000 is projected for Water capital projects and $7,580,000 is
projected for Wastewater capital projects.
135
ELECTRIC UTILITY
CITY OF COLLEGE STATION
City Manager
Deputy
City Manager
Electric
Utility Director
Utility Dispatch Operations Superintendent
UDO
Supervisors
Dispatchers
Substation Metering Superintendent
SCADA
System Analyst
SCADA
Technician
Substation
Supervisor
Substation
Technicians
Metering
Supervisor
Metering
Technicians
Energy Coordinator
Key Accounts Representative
Energy Auditor
Utility Administration Manager
Electric Compliance/Records Coordinator
Administrative
Support Staff
Warehouse
Supervisor
Warehouse Assistants
Electric Transmission
& Distribution
Superintendent
ET&D Supervisors
ET&D
Foremen
ET&D
Line Techs
Assistant Director
Electrical MappingWorkorder / Purchase RequisitionsElectric Planning
136
City of College Station
Electric Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11-FY12
REVENUES
Residential 49,807,196$ 53,484,840 52,993,967$ 53,410,000$ 53,410,000$ -0.14%
Commerical/Industrial 35,080,749 38,308,860 37,885,888 38,527,000 38,527,000 0.57%
TDA 3,883,994 3,999,235 5,216,694 5,156,000 5,156,000 28.92%
Other Sales 126,791 142,000 118,165 126,000 126,000 -11.27%
Other Operating 2,036,612 2,110,000 2,230,000 2,190,000 2,190,000 3.79%
Investment Earnings 90,254 120,000 90,000 90,500 90,500 -24.58%
Other Nonoperating 219,248 241,686 1,000,953 1,124,286 1,124,286 365.18%
Total Revenues 91,244,844$ 98,406,621$ 99,535,667$ 100,623,786$ 100,623,786$ 2.25%
EXPENDITURES AND TRANSFERS
Administration 1,812,058$ 1,816,021$ 1,740,759$ 1,822,794$ 1,837,294$ 1.17%
Transmission/Distribution 5,343,752 5,835,797 5,633,707 6,026,883 6,226,383 6.69%
Purchased Power 73,695,320 78,100,945 78,100,945 76,451,493 76,451,493 -2.11%
Pay Plan Contingency - 3,541 - - - -100.00%
Direct Capital 300,516 413,595 590,832 422,000 422,000 2.03%
Net Gen/Admin Transfers 1,505,862 1,481,899 1,481,899 1,592,098 1,592,098 7.44%
Other (34,693) 77,386 - - - -100.00%
Total Operating, Expenditures and Transfers 82,622,815$ 87,729,184$ 87,548,142$ 86,315,268$ 86,529,268$ -1.37%
NONOPERATING EXPENDITURES
Debt Service - URB 2,517,198$ 2,395,456$ 2,379,631$ 2,348,097$ 2,348,097$ -1.98%
Debt Service - CO's 1,714,933 1,960,116 1,923,726 2,304,241 2,304,241 17.56%
Debt Service - Refunded GO's - 126,013 126,013 194,875 194,875 54.65%
Contingency - 150,000 - 50,000 50,000 -66.67%
Return on Investment 8,909,890 8,809,891 7,309,891 6,809,891 6,809,891 -22.70%
Other - - - - - N/A
Capital Projects Funding - - 886,953 - -
Total Non Operating Expenditures 13,142,022$ 13,441,476$ 12,626,214$ 11,707,104$ 11,707,104$ -12.90%
TtlE dit dT f 95 764 837$101 170 660$100 174 356$98 022 372$98 236 372$2 90%Total Expenditures and Transfers 95,764,837$ 101,170,660$ 100,174,356$ 98,022,372$ 98,236,372$ -2.90%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (4,519,993)$ (2,764,039)$ (638,689)$ 2,601,414$ 2,387,414$
Measurement Focus Adjustment (718,132)$
Beginning Working Capital, accrual basis of
accounting 9,522,549$ 4,284,424$ 4,284,424$ 3,645,735$ 3,645,735$
Ending Working Capital, accrual basis of
accounting 4,284,424$ 1,520,385$ 3,645,735$ 6,247,149$ 6,033,149$
Residential
53.08%Commerical/
Industrial
38.78%
TDA
5.12%
Other Sales
0.13%
Other
Operating
2.18%
Investment
Earnings
0.09%
Other
Nonoperating
1.12%
Electric Fund ‐Sources
Administration
1.87%
Transmission/D
istribution
6.34%
Purchased
Power
77.82%
Direct Capital
0.43%
Net
Gen/Admin
Xfers
1.62%
Debt Service
4.93%
Contingency
0.05%
Return on
Investment
6.93%
Electric Fund ‐Uses
137
City of College Station
Electric Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Warehouse 239,064$ 245,343$ 247,972$ 251,759$ 251,759$ 2.62%
Operations Administration 1,572,993 1,570,678 1,492,787 1,571,035 1,585,535 0.95%
Substations 78,075 106,374 85,266 206,072 331,072 211.23%
Utility Dispatch 13,067 23,273 18,727 23,273 33,273 42.97%
Engineering & Design 50,856 208,591 166,919 208,591 208,591 0.00%
Energy Conservation 253,171 369,871 305,586 369,871 332,371 -10.14%
Tranmission / Distribution 4,948,583 5,127,688 5,057,209 5,219,076 5,321,076 3.77%
Purchased Power 73,695,321 75,383,872 77,600,000 76,451,493 76,451,493 1.42%
Direct Capital 300,516 413,595 590,832 422,000 422,000 2.03%
TOTAL 81,151,646$ 83,449,285$ 85,565,298$ 84,723,170$ 84,937,170$ 1.78%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 4,863,680$ 4,942,408$ 4,949,634$ 5,143,129$ 5,143,129$ 4.06%
Supplies 462,054 529,424 461,933 541,561 541,561 2.29%
Maintenance 184,652 218,007 181,809 185,038 185,038 -15.12%
Purchased Services 1,413,609 1,636,391 1,506,090 1,654,361 1,905,861 16.47%
Direct Capital 300,516 413,595 590,832 422,000 422,000 0.00%
Purchased Power 73,695,321 75,383,872 77,600,000 76,451,493 76,451,493 1.42%
Other Purchased Services 231,814 325,588 275,000 325,588 288,088 -11.52%
TOTAL 81,151,646$ 83,449,285$ 85,565,298$ 84,723,170$ 84,937,170$ 1.78%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Warehouse /
Operations Administration 11.50 10.50 10.50 9.50 9.50 -9.52%
Transmission / Distribution
Administration 57.00 58.00 58.00 58.00 58.00 0.00%
TOTAL 68.50 68.50 68.50 67.50 67.50 -1.46%
Service Level Adjustments One- Time Recurring Total
Tree Trimming - Transmission 102,000$ -$ 102,000$
NERC Certification Pay - 10,000 10,000
Goodwill Tree Program - (50,500) (50,500)
Transformer Maintenance - 50,500 50,500
Sun Source Solar Program - (37,500) (37,500)
Electric Substations General Labor Program - 60,000 60,000
Meter Testing - 65,000 65,000
Dispatch Center Operating Costs - 14,500 14,500
Electric Total 102,000$ 112,000$ 214,000$
138
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 FY 10 FY 11 FY 11 FY12
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 44 30 50 30
Interruption Duration Index)
- Avg. number of outages experienced
per customer (SAIFI - System Average 0.04 0.48 0.12 0.48
Interruption Frequency Index)
Output
- Number of residential job orders consisting
of temporary services installed and removed,
conduit installation and service conductor 1,627 1,500 1,100 1,300
- Number of primary conductor in ft. installed 118,665 90,000 70,000 90,000
- Number of customer service job orders
consisting of trouble calls, street and security
light repairs, and customer concerns 1,428 2,000 1,100 1,200
- Number of commercial electric revenue
meters tested 585 1,650 900 1,650
- Number of residential electric revenue
meters tested 957 1,000 898 1,000
- Estimated average revenue savings $18,504 $20,000 $24,630 $25,000
Service Level:Provide education and incentives to increase existing and new home efficiencies in
College Station
Performance Measures FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Number of certified Good Cents homes
and high efficiency air conditioner
replacements for fiscal year 342 204 428 176
-Annual kW. Avoided/reduced 887 510 1,070 380
- Cumulative avoided/reduced kW based
on 10 yr. equipment lifespan 58,051 48,149 64,803 67,463
- Number of on-site energy audits performed
on commercial and residential 257 213 226 150
- Annual estimated savings to customer $285.29 $286.41 $359.94 $236.67
139
Debt Service Requirements
Electric Fund
ALL URB SERIES
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY12 1,547,368 800,729 2,348,097 18,779,542
FY13 1,540,546 726,652 2,267,198 17,232,174
FY14 1,503,817 656,869 2,160,686 15,691,628
FY15 1,296,972 593,975 1,890,947 14,187,811
FY16 1,358,550 535,278 1,893,828 12,890,840
FY17 1,352,552 476,527 1,829,079 11,532,289
FY18 1,215,141 422,139 1,637,280 10,179,737
FY19 1,059,069 374,666 1,433,736 8,964,597
FY20 1,114,638 328,512 1,443,150 7,905,527
FY21 1,177,646 279,425 1,457,071 6,790,889
FY22 1,238,325 227,108 1,465,433 5,613,243
FY23 1,310,011 170,913 1,480,924 4,374,918
FY24 996,023 118,946 1,114,969 3,064,907
FY25 1,050,489 71,796 1,122,285 2,068,884
FY26 820,956 28,148 849,104 1,018,395
FY27 197,439 4,442 201,882 197,439
2 500 000
Electric Fund Debt Service
0
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27PRINCIPAL INTEREST
140
WATER SERVICES
CITY OF COLLEGE STATION
City Manager
Deputy City
Manager
Director
Assistant
Director
Environmental
& Training
Manager
Lead
Environmental
Technician
Environmental
Technicians
Program
Coordinator
Plant
Operations
Superintendent
Support Staff
Water
Production
Supervisor
Operators
SCADA Systems
Analyst
Technicians
Lead Electrician
Electrician
Wastewater
Treatment
Supervisor
Lead Operators
Operators
Asset System
Administrator
Graduate Civil
Engineer
Field Operations
Superintendent
Supervisors
Crew Leader
Operators
GIS Analyst
141
City of College Station
Water Fund
Fund Summary
11/4/11 3:07 PM FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
REVENUES
Residential 9,361,705$ * 7,765,280$ * 8,888,660$ 8,081,000$ 8,081,000$ 4.07%
Commercial/ Industrial 2,950,130 * 5,104,128 * 5,769,400 5,214,000 5,214,000 2.15%
Other Operating 321,035 325,433 306,000 330,000 330,000 1.40%
Investment Earnings 73,569 100,000 75,000 75,000 75,000 -25.00%
Other Non-Operating 86,204 73,000 101,200 80,000 80,000 9.59%
Total Revenues 12,792,643$ 13,367,841$ 15,140,260$ 13,780,000$ 13,780,000$ 3.08%
EXPENDITURES AND TRANSFERS
Production** 1,947,871$ 2,274,416$ 2,347,528$ 2,445,248$ 2,403,768$ 5.69%
Distribution** 1,977,831 2,121,846 1,984,850 2,035,083 2,031,083 -4.28%
Direct Capital** 55,704 127,950 72,000 93,025 93,025 -27.30%
General & Administrative Transfers 1,735,923 1,664,893 1,664,893 1,818,031 1,818,031 9.20%
Other (618) - - - - N/A
Total Operating Expenditures & Transfers 5,716,711$ 6,189,105$ 6,069,271$ 6,391,387$ 6,345,907$ 2.53%
NONOPERATING EXPENDITURES
Economic Development 12,500$ 12,500$ 12,500$ 12,500$ -$ -100.00%
Debt Service - URB 3,923,216 3,427,408 3,337,690 2,464,150 2,464,150 -28.10%
Debt Service - CO's 1,008,315 1,059,514 1,059,514 1,068,095 1,068,095 0.81%
Debt Service - Refunding: GO's - 537,975 537,975 1,264,400 1,264,400 135.03%
Capital Projects 4,000,000 5,250,000 5,750,000 1,950,000 1,950,000 -62.86%
Contingency - 32,588 5,655 50,000 50,000 53.43%
Return on Investment 1,408,505 1,295,000 1,295,000 1,333,850 1,333,850 3.00%
Total Nonoperating Expenditures 10,352,536$ 11,614,985$ 11,998,334$ 8,142,995$ 8,130,495$ -30.00%
Total Expenditures & Transfers 16,069,247$ 17,804,090$ 18,067,605$ 14,534,382$ 14,476,402$ -18.69%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (3,276,604)$ (4,436,249)$ (2,927,345)$ (754,382)$ (696,402)$ gy (,,)(,,)(,,)(,)(,)
Measurement Focus Adjustment (2,550,901)$
Beginning Working Capital, accrual basis of
accounting 11,388,792$ 5,561,287$ 5,561,287$ 2,633,942$ 2,633,942$
Ending Working Capital, accrual basis of
accounting 5,561,287$ 1,125,038$ 2,633,942$ 1,879,560$ 1,937,540$
*In FY11, the account coding for mulit-family customers was changed from residential to commercial/industrial, which resulted in a shift from residential to commercial/industrial in the
categorization of the revenue.
**Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget.
Residential
58.64%
Commercial/
Industrial
37.84%
Other Operating
2.39%
Investment
Earnings
0.54%
Other Non‐
Operating
0.58%
Water Fund ‐Sources
Production*
16.60%
Distribution*
14.03%Direct Capital*
0.64%
General &
Administrative
Transfers
12.56%
Debt Service
Transfer ‐URB
7.38%
Debt Service
Transfer ‐CO's
8.73%
Debt Service ‐
Refunding:
GO's 13.47%
Capital Projects
0.35%
Contingency
9.21%
Water Fund ‐Uses
142
City of College Station
Water Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Production 1,947,871$ 2,268,761$ 2,347,528$ 2,445,248$ 2,403,768$ 5.95%
Distribution 1,977,831 2,121,846 1,984,850 2,035,083 2,031,083 -4.28%
Direct Capital 55,704 127,950 72,000 93,025 93,025 -27.30%
TOTAL 3,981,406$ 4,518,557$ 4,404,378$ 4,573,356$ 4,527,876$ 0.21%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 1,715,746$ 1,832,140$ 1,726,924$ 1,773,534$ 1,773,534$ -3.20%
Supplies 473,328 469,375 488,836 534,122 492,642 4.96%
Maintenance 87,423 88,788 85,301 85,419 85,419 -3.79%
Purchased Services 1,457,750 1,813,926 1,839,468 1,879,256 1,879,256 3.60%
Other Purchased Services 191,455 186,378 191,849 208,000 204,000 0.00%
Direct Capital 55,704 127,950 72,000 93,025 93,025 -27.30%
TOTAL 3,981,406$ 4,518,557$ 4,404,378$ 4,573,356$ 4,527,876$ 0.21%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Production 5.00 5.00 5.00 5.00 5.00 0.00%
Distribution 24.00 24.00 24.50 23.00 23.00 0.00%
TOTAL 29.00 29.00 29.50 28.00 28.00 -5.08%
Service Level Adjustments One -Time Recurring Total
Discontinuation of Fluoridation -$ (41,480)$ (41,480)$
Reduction of Conservation Rebate Program - (4,000) (4,000)
Water Services Total -$ (45,480)$ (45,480)$
143
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Average customer outage duration in
minutes for the previous 12 months. 5.96 8.00 8.00 8.00
- Average outage time in hours
experienced per interruption. 1.26 1.00 1.00 1.00
- Average number of outages experienced
per customer. 0.0019 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. $0.96 $1.43 $1.43 $1.43
- Percent of unaccounted water 5% 10% 10% 10%
Output
- Number of new services completed. 396 1,230 1,230 1,230
- Number of water meters tested. 2,009 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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Annual per person (capita)
water use per day.131 140 140 140
- Avoided water and wastewater consumption
through direct conservation programs (million gallons)N/A 3.0 3.0 3.0
Output
- Total number of customers contacted through all
outreach and training programs.1,768 7,000 7,000 7,000
-Total number of customers trained on water and
wastewater resource issues 260 1,000 1,000 1,000
144
Debt Service Requirements
Water Fund
All URB Series
FISCAL
YEAR PRINICIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY12 1,475,068 989,082 2,464,151 22,226,519
FY13 1,414,163 913,694 2,327,857 20,751,450
FY14 1,477,170 840,439 2,317,609 19,337,287
FY15 1,536,607 763,794 2,300,401 17,860,116
FY16 1,614,241 688,896 2,303,137 16,323,509
FY17 1,594,123 617,488 2,211,611 14,709,268
FY18 1,387,609 552,968 1,940,576 13,115,145
FY19 1,160,566 498,863 1,659,429 11,727,536
FY20 1,221,812 447,454 1,669,266 10,566,970
FY21 1,292,409 392,699 1,685,108 9,345,158
FY22 1,361,226 334,208 1,695,434 8,052,748
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 3,737,449
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
FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27INTEREST PRINICIPAL
145
City of College Station
Wastewater Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
REVENUES
Residential 9,424,604$ 9,801,697$ 10,177,590$ 10,038,000$ 10,406,594$ 6.17%
Commercial/ Industrial 1,892,613 2,040,350 2,000,790 2,036,000 2,110,257 3.43%
Other Operating 173,560 207,143 150,000 165,000 165,000 -20.34%
Investment Earnings 65,025 114,000 60,000 52,000 52,000 -54.39%
Other Non-Operating 30,551 40,000 40,000 41,000 41,000 2.50%
Total Revenues 11,586,353$ 12,203,190$ 12,428,380$ 12,332,000$ 12,774,851$ 4.68%
EXPENDITURES AND TRANSFERS
Sewer Treatment*3,049,734$ 3,175,690$ 3,205,753$ 3,263,994$ 3,263,994$ 2.78%
Sewer Collection*2,052,323 1,950,930 1,866,804 1,929,479 2,061,479 5.67%
Direct Capital*53,639 134,710 100,000 60,710 60,710 -54.93%
Gen/Admin Transfer 978,555 1,026,513 1,026,513 1,150,749 1,150,749 12.10%
Other - - 120,000 - - N/A
Total Operating Expeditures and Transfers 6,134,251$ 6,287,843$ 6,319,070$ 6,404,932$ 6,536,932$ 3.96%
NONOPERATING EXPENDITURES
Economic Development 20,000$ 20,000$ 20,000$ 20,000$ -$ -100.00%
Debt Service - URB 3,852,722 3,234,796 3,153,981 2,216,577 2,216,577 -31.48%
Debt Service - CO's 477,193 496,928 491,064 731,240 731,240 47.15%
Debt Service - Refunding: GO's - 471,713 471,713 1,166,650 1,166,650 147.32%
Capital Projects 2,700,000 825,000 2,625,000 1,120,000 1,120,000 35.76%
Other (486) - - - - N/A
Contingency - - 25,528 50,000 50,000 N/A
Return on Investment 1,219,722 1,171,400 1,171,400 1,206,542 1,206,542 3.00%
Total Nonoperating Expenditures 8,269,151$ 6,219,837$ 7,958,686$ 6,511,009$ 6,491,009$ 4.36%
Total Expenditures and Transfers 14,403,402$ 12,507,680$ 14,277,756$ 12,915,941$ 13,027,941$ 4.16%
Increase/Decrease in Working Capital, gp,
modified accrual budgetary basis (2,817,049)$ (304,490)$ (1,849,376)$ (583,941)$ (253,090)$
Measurement Focus Adjustment (482,626)$ -
Beginning Working Capital, accrual basis of
accounting 7,120,107$ 3,820,432$ 3,820,432$ 1,971,056$ 1,971,056$
Ending Working Capital, accrual basis of
accounting 3,820,432$ 3,515,942$ 1,971,056$ 1,387,115$ 1,717,966$
* Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget.
Residential
81.72%
Commercial/
Industrial
16.57%
Other Operating
1.30%
Investment
Earnings
0.41%
Wastewater Fund ‐Sources
Sewer Treatment*
25.05%
Sewer Collection*
15.82%Direct Capital*
0.47%
Gen/Admin
Transfer
8.83%
Debt Service
Transfer ‐URB
5.61%
Debt Service
Transfer ‐CO's
8.95%
Debt Service ‐
Refunding: GO's
8.60%
Capital Projects
0.38%
Contingency
9.26%
Wastewater Fund ‐Uses
146
City of College Station
Wastewater Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Sewer Treatment 3,049,734$ 3,141,290$ 3,205,753$ 3,263,994$ 3,263,994$ 3.91%
Sewer Collection 2,052,323 1,931,057 1,866,804 1,929,479 2,061,479 6.75%
Direct Capital 53,639 134,710 100,000 60,710 60,710 -54.93%
TOTAL 5,155,696$ 5,207,057$ 5,172,557$ 5,254,183$ 5,386,183$ 3.44%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 2,670,317$ 2,809,161$ 2,770,719$ 2,840,775$ 2,840,775$ 1.13%
Supplies 566,931 599,236 643,073 643,143 643,143 7.33%
Maintenance 159,506 158,492 158,749 156,978 156,978 -0.96%
Purchased Services 1,705,303 1,505,458 1,500,016 1,552,577 1,684,577 11.90%
Direct Capital 53,639 134,710 100,000 60,710 60,710 -54.93%
TOTAL 5,155,696$ 5,207,057$ 5,172,557$ 5,254,183$ 5,386,183$ 3.44%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Sewer Treatment 25.00 25.00 26.00 26.00 26.00 0.00%
Sewer Collection 24.00 24.00 24.00 23.00 23.00 -4.17%
TOTAL 49.00 49.00 50.00 49.00 49.00 -2.00%
Service Level Adjustments One -Time Recurring Total
Interceptor Cleaning/Evaluation Program -$ 132,000$ 132,000$
Wastewater Total -$ 132,000$ 132,000$
147
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 10 FY 11 FY 11 FY12
Actual Approved Estimated Approved
Effectiveness
-Average customer stoppage duration in
minutes.23.15 40.00 40.00 40.00
-Average number of stoppages experienced
per customer.0.00029 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.)$2.09 $2.09 $2.09 $2.09
Output
-Number of new services completed.377 1,140 1,140 1,140
148
Debt Service Requirements
Wastewater
All URB Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY12 1,627,564 589,013 2,216,577 13,488,939
FY13 1,635,291 513,097 2,148,388 11,861,375
FY14 1,509,013 438,601 1,947,613 10,226,085
FY15 1,076,421 374,049 1,450,470 8,717,072
FY16 1,127,208 319,251 1,446,459 7,640,651
FY17 1,058,325 267,802 1,326,127 6,513,443
FY18 762,251 227,022 989,272 5,455,118
FY 19 440,364 201,493 641,858 4,692,867
FY 20 463,550 181,721 645,271 4,252,503
FY 21 489,944 160,710 650,655 3,788,953
FY 22 515,449 138,403 653,851 3,299,009
FY 23 545,590 114,561 660,151 2,783,560
FY 24 574,303 89,100 663,402 2,237,970
FY 25 605,873 62,124 667,997 1,663,667
FY 26 639,223 33,521 672,744 1,057,795
FY 27 418,571 9,418 427,989 418,572
2 500 000
Wastewater Debt Service
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY12FY13FY14FY15FY16FY17FY18FY 19FY 20FY 21FY 22FY 23FY 24FY 25FY 26FY 27PRINCIPAL INTEREST
149
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 2010
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 $7,242,423 in FY12. This is a increase of 1.90% from the FY11
revised budget and is due to minor growth projections for Residential and Commercial collections. Operating expenditures
for FY12 are expected to increase by 6.67% from the FY11 revised budget. A portion of this increase is due to an increase in
forecasted fuel costs as well as increased equipment replacement contribution amounts due to new EPA standards. The
approved Return on Investment for FY12 is $709,987.
The total FY12 approved expenditures for the Sanitation Fund are $7,430,014. Historically, the Sanitation Fund has provided
funding for Keep Brazos Beautiful, an Outside Agency dedicated to beautification and litter abatement. Keep Brazos
Beautiful funding in the amount of $50,240 is included in the FY12 Sanitation approved budget.
150
City of College Station
Sanitation Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
11/4/11 3:11 PM FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
REVENUES
Residential 4,693,295$ 4,748,404$ 4,789,004$ 4,860,839$ 4,860,839$ 2.37%
Commercial / Industrial 2,172,126 2,259,390 2,259,390 2,281,984 2,281,984 1.00%
Other Operating 92,163 86,600 46,000 86,600 86,600 0.00%
Investment Earnings 276,593 12,000 305,325 12,000 12,000 0.00%
Other Non Operating 151,078 1,000 1,300 1,000 1,000 0.00%
Total Revenues 7,385,255$ 7,107,394$ 7,401,019$ 7,242,423$ 7,242,423$ 1.90%
EXPENDITURES AND TRANSFERS
Residential*3,104,372$ 3,215,025$ 3,274,584$ 3,425,430$ 3,425,430$ 6.54%
Commercial*2,259,386 2,402,669 2,360,619 2,537,180 2,537,180 5.60%
General & Admin Transfers 535,425 561,716 561,716 627,177 627,177 11.65%
Outside Agency Funding 53,240 50,240 50,240 50,240 50,240 0.00%
Contingency - 70,410 - 80,000 80,000 13.62%
Inventory Loss 647 - - - - N/A
Total Operating Expenditures & Transfers 5,953,070$ 6,300,060$ 6,247,159$ 6,720,027$ 6,720,027$ 6.67%
NONOPERATING EXPENDITURES
Economic Development 12,500$ 12,500$ 12,500$ -$ -$ -100.00%
Return on Investment 716,644 702,208 702,208 709,987 709,987 1.11%
Debt Service 376,207 - - - - N/A
Total Non Operating Expenditures 1,105,351$ 714,708$ 714,708$ 709,987$ 709,987$ -0.66%
Total Operating & Non Operating Expenditures 7,058,421$ 7,014,768$ 6,961,867$ 7,430,014$ 7,430,014$ 5.92%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 326,834$ 92,626$ 439,152$ (187,591)$ (187,591)$
Measurement Focus Adjustment (9,889,203)$
Beginning Working Capital, accrual basis of
accounting 11,070,723$ 1,508,354$ 1,508,354$ 1,947,506$ 1,947,506$
Ending Working Capital, accrual basis of accounting 1,508,354$ 1,600,980$ 1,947,506$ 1,759,915$ 1,759,915$
*Residential and Commercial Operations make up the O&M portion of the Sanitation Fund budget
Residential
67.12%
Commercial /
Industrial
31.51%
Other
Operating
1.20%
Investment
Earnings
0.17%
Other Non
Operating
0.01%
Sanitation Fund ‐Sources
Residential*
46.10%Commercial*
34.15%
General &
Admin
Transfers
8.44%
Outside Agency
Funding
0.68%
Contingency
1.08%
Return on
Investment
9.56%
Sanitation Fund ‐Uses
151
City of College Station
Sanitation Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Residential Collection 3,104,372$ 3,215,025$ 3,274,584$ 3,425,430$ 3,425,430$ 6.54%
Commercial Collection 2,259,386 2,402,669 2,360,619 2,537,180 2,537,180 5.60%
TOTAL 5,363,758$ 5,617,694$ 5,635,203$ 5,962,610$ 5,962,610$ 6.14%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 1,810,782$ 1,847,668$ 1,929,228$ 1,948,677$ 1,948,677$ 5.47%
Supplies 329,197 360,856 416,726 433,442 433,442 20.11%
Maintenance 441,937 459,701 458,888 479,725 479,725 4.36%
Purchased Services 2,781,842 2,949,469 2,830,361 3,100,766 3,100,766 5.13%
Capital Outlay - - - - N/A
TOTAL 5,363,758$ 5,617,694$ 5,635,203$ 5,962,610$ 5,962,610$ 6.14%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Residential Collection 24.15 24.15 23.25 23.25 23.25 0.00%
Commercial Collection 11.10 11.10 12.25 12.25 12.25 0.00%
TOTAL 35.25 35.25 35.50 35.50 35.50 0.00%
152
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent of missed collection reports per week 0.08% 1.00% 1.00% 1.00%
Efficiency
- No. of labor hours per ton of household
garbage 0.83 1.7 1.7 1.7
- No. of labor hours per ton of bulky waste 2.72 4.9 4.9 4.9
- No. of labor hours per ton of Clean Green 3.29 6.5 6.5 6.5
- Cost per ton of household garbage $59.52 $80.00 $80.00 $80.00
- Cost per ton of bulky waste $194.65 $240.00 $240.00 $240.00
- Cost per ton of Clean Green $235.73 $320.00 $320.00 $320.00
- Residential monthly rate $14.40 $14.40 $14.40 $14.40
Output
- No. of household tons collected 19,238 18,564 20,628 21,041
- No. of bulky tons collected 6,257 6,222 7,502 7,652
- No. of Clean Green tons collected 2,956 2,856 2,360 2,407
Program Name: Residential Recycling
Service Level: Provide residential recycling collection to College Station citizens.
Performance Measures FY 10 FY 11 FY 11 FY12
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 16.77% 22.00% 22.00% 22.00%
- Lbs. Collected per household 7.2 15 15 15
Efficiency
- Cost per ton, recycling $277.14 $220.00 $220.00 $220.00
- Revenue per ton, recycling $45.76 $40.00 $40.00 $40.00
- Net cost per ton, recycling (cost-revenues-
avoided disposal costs)$208 $180 $180 $180
Output
- No. of tons collected, recycling 1,053 1,159 1,182 1,206
- Avoided landfill costs $24,746 $29,808 $30,404 $31,012
Program Name: Commercial Collection
Service Level: Provide sanitation to College Station businesses and apartments.
Performance Measures FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Percent of missed collection reports 0.012% 1.000% 1.000% 1.000%
Efficiency
- Labor-hours per ton 0.71 1.00 1.00 1.00
- Cost per ton $50.87 $40.00 $40.00 $40.00
Output
- No. of tons collected 36,558 39,735 35,880 36,598
153
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 Promenade Surface Lot, the College Main Parking Garage, and metered street
parking in the Northgate area.
This fund is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus.
The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2010
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 $1,142,343 in FY12. Total revenues in FY12 are estimated to be
$1,159,689. Approved expenditures related to the parking operations performed by Northgate District Management staff are
$448,597. This amount does not include estimated expenditures related to non-parking activities of $220,633, which will be
covered by a transfer from the General Fund. Additionally, an $80,000 approved Service Level Adjustment (SLA) is
included in the FY12 budget for the expansion of the video surveillance system located in the College Main Parking Garage.
Currently, only the first level and stairwells of the parking garage are equipped with security cameras. This SLA will expand
surveillance coverage to the remaining levels of the parking structure. Beginning in FY10, the Northgate Parking Enterprise
Fund 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. The FY12 debt service payment after the debt refunding is $464,000.
Total approved fund expenditures are $1,085,775.
The FY12 estimated ending working capital is anticipated to increase 24% when compared to the FY11 estimated ending
working capital. This is due, in part, the $220,633 transfer that will occur from the General Fund in FY12 to cover non-
parking activities that occur in the fund.
154
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
REVENUES
Parking Fees 977,902$ 1,014,692$ 965,084$ 997,394$ 997,394$ (1.70%)
Parking Fines 162,932 160,000 144,949 144,949 144,949 (9.41%)
Investment Earnings 11,381 17,529 17,529 11,346 11,346 (35.27%)
Other 14,553 6,000 6,000 6,000 6,000 0.00%
Total Revenues 1,166,768$ 1,198,221$ 1,133,562$ 1,159,689$ 1,159,689$ (3.22%)
EXPENDITURES
Parking Operations 581,749$ 642,391$ 611,371$ 448,597$ 448,597$ (30.17%)
General & Administrative Transfers 103,067 98,736 98,736 91,529 91,529 (7.30%)
Capital Outlay 37,286 508,383 428,353 - 80,000 (84.26%)
Transfers 1,243 - - - - N/A
Debt Service 518,864 863,000 863,000 464,000 464,000 (46.23%)
Other 1,341 - - - - N/A
Contingency - 1,352 - 1,649 1,649 21.97%
Total Expenditures 1,243,550$ 2,113,862$ 2,001,460$ 1,005,775$ 1,085,775$ (48.64%)
Increase/Decrease in Working Capital (76,782)$ (915,641)$ (867,898)$ 153,914$ 73,914$
Measurement focus adjustment 327,893$
Beginning Working Capital 926,286$ 1,177,397$ 1,177,397$ 309,499$ 309,499$
Ending Working Capital 1,177,397$ 261,756$ 309,499$ 463,413$ 383,413$
City of College Station
Northgate Parking Enterprise Fund
Fund Summary
Northgate Parking Enterprise Fund UsesNorthgateParkingEnterpriseFund‐Sources
Parking
Operations
41.3%G&A Transfers
8.4%
Capital Outlay
7.4%
Debt Service
42.7%
Contingency
0.2%
Northgate Parking Enterprise Fund ‐Uses
Parking Fees
86.0%
Parking Fines
12.5%
Investment
Earnings
1.0%
Other
0.5%
Northgate Parking Enterprise Fund ‐Sources
155
City of College Station
Northgate Parking Enterprise Fund
Operations & Maintenance Summary
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Parking 619,033$ 1,147,980$ 1,039,724$ 448,596$ 528,596$ (53.95%)
TOTAL 619,033$ 1,147,980$ 1,039,724$ 448,596$ 528,596$ (53.95%)
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 271,739$ 306,119$ 282,773$ 181,938 181,938$ (40.57%)
Supplies 12,530 18,171 20,595 10,866 10,866 (40.20%)
Maintenance 34,743 50,444 40,641 18,239 18,239 (63.84%)
Purchased Services 262,735 264,893 267,362 237,553 237,553 (10.32%)
General Capital 37,286 508,353 428,353 - 80,000 (84.26%)
TOTAL 619,033$ 1,147,980$ 1,039,724$ 448,596$ 528,596$ (53.95%)
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Parking 8.00 8.00 8.00 8.00 8.00 0.00%
TOTAL 8.00 8.00 8.00 8.00 8.00 0.00%
Service Level Adjustments One-Time Recurring Total
Parking Parking Garage Camera Expansion 80,000$ -$ 80,000$
Parking SLA TOTAL 80,000$ -$ 80,000$
EXPENDITURE BY DIVISION
EXPENDITURE BY CLASSIFICATION
PERSONNEL
156
NORTHGATE PARKING ENTERPRISE FUND
NORTHGATE DISTRICT MANAGEMENT
Description & Budget Explanation:
The Northgate District Management Division is responsible for the operations of and coordinating
efforts to promote the Northgate District to citizens and visitors alike. The Northgate District has
been one of the key City Council issues in recent years.
Line of Business: Asset Management, Protection and Maintenance
Service Levels:1) Manage twenty-four (24) hour operations of revenue producing parking assets
2) Clean public parking facilities daily
3) Manage third-party contracts involving maintaining City assets in Northgate
4) Maintain aesthetic condition of entire District daily
5) Deploy directional traffic devices effectively and efficiently
Performance Measures FY10 FY11 FY11 FY12
Actual Approved Estimated Approved
Effectiveness
- Percent of Revenue-Producing Assets in excellent condition 60% 80% 80% 95%
- Percent of Non-Parking Assets in excellent condition 90% 90% 90% 95%
- Percent Barricades deployed on-time and without incident N/A 90% 90% 93%
Output
- Dollars spent improving assets - $364,500 $345,353.00 $250,000
- Dollars spent maintaining assets $50,000.00 $45,000 40,000 $30,000
Line of Business: District Administration
Service Levels:1) Administration of Division budgets and fiscal reporting documents
2) Provide assistance to stakeholders pursuing assorted projects in the District per year
3) Manage approximately fifty (50) community service workers per year
Performance Measures FY10 FY11 FY11 FY12
Actual Approved Estimated Approved
Efficiency
- Expenditure to revenue ratio (dollars spent : dollars returned) - $1.35 : $1.00 $1.26 : $1.00 $1.13 : $1.00
- Percentage of hours spent on non-parking related operations - 30% 43% 45%
Output
-Number of community service work hours supervised N/A 240 400 480
-Value of community service worker hours N/A - $5,516.00 $6,620.00
157
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) Respond to parking facility questions and complaints
4) Maintain all equipment related to parking services
Performance Measures FY10 FY11 FY11 FY12
Actual Approved Estimated Approved
Effectiveness
- Percentage dispatched parking complaints responded within 30 m N/A 85% 85% 90%
- Percentage of parking citations paid N/A 74% 59% 75%
- Ratio of transactions to number of citations issued 42 : 1 48 : 1 67 : 1 68 : 1
-Ratio of total transactions to pre-paid transactions N/A - - 10 : 1
-Ratio of citations issued vs. dismissed 55 : 1 58 : 1 63 : 1 65 : 1
-Ratio of online purchases : other contract purchases N/A N/A 15 : 1 25 : 1
Output
-Number of long-term parking passes purchased N/A 325 385 400
-Number of online contract purchases N/A N/A N/A 100
-Number of updated public communications efforts N/A 2 2 4
-Number of pre-paid parking passes purchased N/A N/A 1,500 3,500
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 FY10 FY11 FY11 FY12
Actual Approved Estimated Approved
Output
-No. of special events organized - - 3 2
-No. in attendance annually at special events - - 200 1,500
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 FY10 FY11 FY11 FY12
Actual Approved Estimated Approved
Efficiency
- Ratio of Total Parking Transactions to number of Significant
Activity Reports generated by the Police --- 10,000 : 1
- Percent of time in which garage is cleared
within 1 hour of bars closing -75% 80% 90%
Output
-No. of proposed customer service enhancements identified --3 5
by District.
- No. of work incident reports --10 8
158
Utilities
Capital Projects Budget
On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is
presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs
for which funding authorization exists. The program is divided into several sections depending on the services provided and
the funding source.
Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital
projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a
useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital
projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful
life of three years or more.
Traditionally, utility revenue bonds are issued when there is a need for financing capital construction or acquisition and when
the asset will reside in one or more of the City's enterprise funds. The City's enterprise funds include Electric, Water,
Wastewater and Sanitation. In FY11, based on the recommendations from the City’s financial advisors, Certificates of
Obligation were issued in lieu of utility revenue bonds. In FY12, 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 $8,825,000 are
estimated to be issued for Electric capital projects in FY12, $6,100,000 is estimated to be issued for Water capital projects in
FY12 and $7,580,000 is estimated to be issued for Wastewater capital projects in FY12.
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 FY12 Approved Budget. The funds expended on these
projects are considered significant and nonroutine.
Electric Capital Projects
$9,571,100 is the approved budgeted appropriation for electric capital projects in FY12. Funds in the amount of $3,000,000
are budgeted for Production projects in FY12. It is anticipated that these funds will be used for a methane gas production
project at the Brazos Valley Solid Waste Management Agency (BVSWMA) landfill. $650,000 is included for General Plant
projects. These include the replacement of the mapping system, enhancements to the SCADA system and plant upgrades.
Also included is $250,000 for the design of renovations to the Utility Service Center Building. Funds in the amount of
$1,160,000 are estimated for Overhead System Improvement projects. These funds will be used for the construction of
overhead feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual utility pole
replacement program. Funds in the amount of $1,150,000 are estimated for Underground System Improvement projects.
These funds will be used for the construction of new underground electric projects and for conversion of overhead power
lines to underground. $1,380,000 is included in the approved budget for New Service and System Extension projects.
These funds will be used to provide electrical system services for new customer additions (residential, commercial,
apartments and subdivisions). $95,000 is included in the approved budget for Residential Street Lighting projects. These
funds are used for new residential street lighting projects and improvement to existing residential street lighting. Funds in the
amount of $150,000 are estimated for Thoroughfare Street Lighting projects. These funds will be used are for new
thoroughfare street lighting projects and improvements to existing thoroughfare street lights. $759,000 is included in the
approved budget for Distribution projects and $1,175,000 is included for Transmission projects. These funds will be used
for the construction of electric transmission and distribution projects to provide electric capacity to the City of College
Station. Major substation replacement equipment is included in this funding.
The FY12 Approved Budget includes a projected debt issue of $8,825,000 for Electric Utility capital projects.
Water Capital Projects
In FY12, $8,456,117 is the approved new appropriation included for water capital projects. Appropriations from prior years
carry forward on capital projects. In some cases, the total new appropriations exceed the total estimate for capital
expenditures because the new appropriations may cover not only the current fiscal year, but future fiscal years as well. The
new appropriations included for FY12 exceed the FY12 projected expenditures for this reason. Total expenditures in FY12
for Water capital projects are projected to be $8,033,942. Water Production projects include an estimated FY12 expenditure
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of $5,728,440. $800,000 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. An estimated
$418,000 is included for the Sandy Point Chemical System Replacement project. The chemical feed and storage facilities
at Sandy Point Pump Station require upgrading to accommodate current expansion of the water production infrastructure and
to be in compliance with current fire codes. As part of the project, the existing chlorine disinfection system will be replaced
to improve personnel safety, operating reliability and cost efficiency. $3,116,645 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 FY13. $625,000 is included in the approved
budget for the Cooling Tower Expansion project. This project is for the design and construction of an additional water
cooling tower and all of the associated appurtenances to connect this new equipment into the existing system. The additional
tower is needed to meet the increased production capacity of the water system. $371,295 is included for the completion of 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.
In addition, $45,000 is included for the design of the same improvements at the 5 Million Gallon Ground Storage
Reservoir (MG GSR). $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 this facility. It is
anticipated that the renovations will occur in future fiscal years. $25,000 is projected for the continuation of 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. An additional $50,000 is included
for Well #7 Fiber. This project is for the installation of fiber from Sandy Point pump station to Water Well #7 to create
wireless access point for Water Wells #5, #6, #8 and future wells. Finally, $240,000 is included for the Water Redundant
Communications project. This project is for data communication improvements. These improvements will allow for built-in
redundancy, wireless communications, mobile work force and unforeseen communication plans not related to construction
projects. The main focus is to construct fiber loops which provide multiple paths to all facilities.
Funds in the amount of $997,500 are projected to be expended on Water Distribution projects in FY12. 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. $557,000 is the projected FY12 expenditure
for the Wellborn Widening project. This project was for the relocation of water lines outside of pavement areas in
conjunction with Wellborn Widening. This final phase should be completed in FY12. A portion of the expenditures for this
project will be reimbursed by TxDOT. It is estimated that approximately $1,000,000 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. $108,500 is the estimated FY12 expenditure for the Raymond Stotzer West Water Line project. This project is
for the design and construction of water infrastructure to provide service to an area that was annexed by the City of College
Station in 1995. This area is near the intersection of Raymond Stotzer West and FM 2818. In addition, $137,000 is included
for the City of Bryan Raymond Stotzer Phase I water line. This project will consist of the construction of a 12" waterline
along Health Science Center Parkway from FM 47 to Turkey Creek Road, and for the construction of a 16" waterline along
F&B Road from Turkey Creek Road to FM 2818. This project will be designed and constructed by the City of Bryan, but
will be paid for by the City of College Station. This project is a component of the Bio-Medical Corridor agreement. Finally,
$95,000 is estimated in FY12 for the construction of an 8-inch water distribution line to serve the necessary fire protection
for the approved Carter Creek Wastewater Treatment Plant (CCWWTP) Lab/SCADA building.
Rehabilitation projects included in the FY12 Approved Budget include $634,150 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, $78,534 has been included for
the completion of the Southwood 5-7 project. Construction on this project began in FY11 and should be completed in FY12.
This project is for the replacement of water lines in an area bounded by Southwest Parkway, Harvey Mitchell Parkway,
Welsh and Shadowood. Other rehabilitation projects include the Cooner Street Rehabilitation project and the Plantation
Oaks Water Line Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water and
wastewater lines and paving along Cooner Street from Texas Avenue to the street terminus. The water distribution lines are
in need of replacement due to an increase in service disruptions caused by deteriorating lines. The FY12 estimate is for the
design of the project. Funding for the majority of the cost of the project design will come from Community Development
Block Grant funds. Construction of the water portion of the project, which will follow in FY13, will be paid for with water
utility revenue. The Plantation Oaks Water Line Rehabilitation project is for the rehabilitation of a 12-inch water line along
160
Harvey Rd, between Scarlett O’Hara Drive and Munson Avenue. This segment of the line is being replaced due to continuing
failures that are causing service disruptions to customers in this area.
Contingency in the amount of $150,000 has been included in the FY12 Approved Budget. These funds will be available for
use on unanticipated projects as well as to offset project overruns. Finally, $150,000 has been included for the meter
replacement program that was implemented in FY08. This program is for the replacement of water meters on a routine basis
to ensure efficient water readings.
The FY12 Approved Budget includes an estimated $1,950,000 in current revenues that will be transferred from operations to
fund water capital projects. Additionally, a debt issue of $6,100,000 is projected in FY12 for Water capital projects.
Wastewater Capital Projects
The FY12 Approved Budget includes $4,815,757 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 FY12. Total expenditures in FY12 for Wastewater capital projects are projected to be $9,144,828.
Wastewater 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 $325,000 is included for the East Side FM 158 Sewer Line project. This project will construct
gravity sewer lines, lift station and forced main to serve properties along FM 158 south of the intersection with FM 30 in
service territory acquired from the City of Bryan and within the City of Bryan's corporate limits. This project is the result of a
service territory swap coordinated as part of the Bio-Medical Corridor agreement. Design of the line is estimated to begin in
FY12 with construction following in FY13 and FY14. $44,965 has been estimated in FY12 for upgrades to the wastewater
infrastructure that are being completed as part of the Victoria Avenue Extension project. In FY12, $934,758 is the
estimated expenditure for the Scott and White Sewer Line/Lift Station project. This project consists of the design,
construction, and land acquisition required for a new lift station facility (on the Scott & White property) and a force main
along State Highway 6 that will connect to the Spring Creek trunk line. Funding for this project will come from the Economic
Development Fund, from Scott and White and from wastewater utility revenue. Funding is also included in the FY12
approved budget for the design of the Bee Creek Parallel Trunkline. The existing Bee Creek Trunkline sub-basin currently
serves areas along FM2818, from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant. This
project will install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept the ultimate
build-out demand anticipated in this respective area. This project is expected to span several years with construction being
completed in FY14. $225,000 is included in the approved budget for the design of the FM 2154 Sewer Trunkline. This
project is for the design, easement acquisition and construction of a gravity sanitary sewer line along the east side of
FM2154, a lift station in the proximity of the intersection of FM2154/Greens Prairie Trail and a force main along the south
side of Greens Prairie Trail. This project is also expected to span several fiscal years, with completion estimated for FY15.
Rehabilitation projects included in the FY12 Approved Budget include South Knoll/The Glade. 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 water study as in need of replacement. In addition, $136,331 has been included for the completion
of the Southwood 5-7 project. Construction on this project began in FY11 and should be completed in FY12. This project is
for the replacement of wastewater lines in an area bounded by Southwest Parkway, Harvey Mitchell Parkway, Welsh and
Shadowood. Also included in the FY12 Approved Budget is the Cooner Street Rehabilitation project. The Cooner Street
Rehabilitation project includes the rehabilitation of water and wastewater lines and paving along Cooner Street. The sanitary
sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines. The FY12
estimate is for the design of the project. Funding for the majority of the cost of the project design will come from Community
Development Block Grant funds. Construction of the wastewater portion of the project, which will follow in FY13, will be
paid for with wastewater utility revenue. Finally, funds in the amount of $309,029 are included in the approved budget for the
Northeast Trunkline Rehabilitation. A study conducted in 2010 identified major defects within the Northeast Trunkline.
The intent of this project is to repair/replace the most critical segments of this interceptor.
Funds in the amount of $3,271,047 have been estimated for Treatment and Disposal projects. $924,509 is included for the
Carter Creek Headworks Improvements project. This project will replace or refurbish components of the existing
headworks that have become unserviceable. $167,000 is the projected expenditure 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 $155,000 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
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centrifuge. $156,100 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
$168,438 is estimated for the completion of the Lick Creek Return Activated Sludge Modifications project. The Return
Activated Sludge Pumps are not consistently pumping return activated sludge at an appropriate rate. This is a critical function
essential to meeting TCEQ mandated treatment requirements. This project will reconfigure the sludge piping so that the
pumps will perform acceptably. $200,000 is included for the Lick Creek Sludge Blower Replacement project. This project
will replace the current blower units which are at the end of their service life. New blowers are needed to maintain quality of
sludge during storage prior to dewatering. $850,000 is included for the Lick Creek Centrifuge Replacement project. This
project will replace the sludge dewatering centrifuge at the LCWWTP. The current centrifuge has exceeded its useful life. An
estimated $650,000 is included for the Carter Creek Digested Sludge Aerator Replacement project. This project will
replace the current aeration diffusers in Digested Sludge Holding Tanks #1 and #2 at the CCWWTP. Continued failures of
the existing diffusers make replacement essential.
Funds in the amount of $34,768 are estimated for the SCADA replacement project. This project will replace the control
equipment that has exceeded its useful life. $592,808 is the projected expenditure for the completion of the Carters Creek
Lab and SCADA Building project. The existing building no longer meets laboratory standards. In addition, $99,006 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 $117,259 has been included in FY12 for the installation
of SCADA at the new lift stations. This will allow for monitoring and alarming of the new lift stations. $120,000 is included
for the Carter Creek Fiber Ring project. This project will provide for data communication improvements that will allow
for built-in redundancy, wireless communications, mobile work force, and unforeseen communication plans not related to
construction projects. The main focus is to construct fiber loops which provide multiple paths to all facilities. $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, $111,172 is included for the Aggie Acres Fiber Optic Conduit project. This project will
connect the Aggie Acres lift station in the ETJ to the City's sewer system.
Finally, contingency in the amount of $150,000 has been included in the FY12 Approved Budget. These funds will be
available for use on unanticipated projects as well as to offset project overruns.
A total of $1,120,000 in current revenues from operations is estimated to be used to fund Wastewater capital projects.
Additionally, a debt issue of $7,580,000 is projected in FY12 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 these
situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget
process (i.e. for additional personnel). In some situations the anticipated O&M cost is added to the base budget (i.e.
additional budget for utility costs).
Several increases were made to the FY12 base budget for additional O&M costs related to new capital projects. Funds in the
amount of $20,000 were included in the Water Production O&M budget for the electric utility costs related to phase I of the
Water Reclamation project. This project should be completed in FY11. Budget was also included in the Water Production
O&M budget for electric utility costs related to Well #8. Finally, budget was included in the Wastewater Treatment O&M
budget for electric utility costs related to the Carters Creek Service Water Improvements project.
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.
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163
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2015-2016
FY10-11
FY 09-10 REVISED FY 10-11
ACTUAL BUDGET ESTIMATE
BEGINNING FUND BALANCE:$994,199 $535,220 $831,557
UTILITY REVENUE BONDS/CO's $7,655,377 $5,410,000 $4,735,000
INTEREST ON INVESTMENTS (1,671) 6,000 6,000
OTHER - - -
INTERGOVERNMENTAL TRANSFERS - - 886,953
INTRAGOVERNMENTAL TRANSFERS - - -
SUBTOTAL ADDITIONAL RESOURCES $7,653,706 $5,416,000 $5,627,953
TOTAL RESOURCES AVAILABLE $8,647,905 $5,951,220 $6,459,510
CAPITAL PROJECTS:
PRODUCTION - - -
GENERAL PLANT 168,398 1,050,000 1,050,000
OVERHEAD SYSTEM IMPROV. 1,194,338 1,100,000 1,060,000
UNDERGROUND SYSTEM IMPROV. 910,036 1,200,000 993,000
NEW SERVICES & SYSTEM EXT. 1,038,215 1,294,000 1,056,168
RES. STREET LIGHTING 365,040 85,000 86,000
THOR. STREET LIGHTING 589,541 250,000 247,000 ,,,
DISTRIBUTION 2,460,530 523,000 690,000
TRANSMISSION 2,098,919 373,000 483,068
GENERAL AND ADMINISTRATIVE 26,210 23,215 23,215
DEBT ISSUANCE COST 3,950 25,000 15,000
TOTAL EXPENDITURES 8,855,177$ 5,923,215$ 5,703,451$
MEASUREMENT FOCUS ADJUSTMENT 1,038,829$
ENDING FUND BALANCE:$831,557 $28,005 $756,059
164
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2015-2016
FY11-12
APPROVED PROJECTED PROJECTED PROJECTED PROJECTED
BUDGET FY12-13 FY13-14 FY14-15 FY15-16
$756,059 $15,959 $9,959 $28,959 $3,959
$8,825,000 $9,115,000 $4,160,000 $4,200,000 $1,900,000
6,000 4,000 4,000 6,000 6,000
- - - - -
- - - - -
- - - - 3,500,000
$8,831,000 $9,119,000 $4,164,000 $4,206,000 $5,406,000
$9,587,059 $9,134,959 $4,173,959 $4,234,959 $5,409,959
3,000,000 - - - -
650,000 1,050,000 50,000 50,000 50,000
1,160,000 1,100,000 950,000 950,000 950,000
1,150,000 1,300,000 1,100,000 1,100,000 1,050,000
1,380,000 1,294,000 1,380,000 1,466,000 1,553,000
95,000 95,000 95,000 95,000 95,000
150,000 150,000 450,000 450,000 570,000 ,,,,,
759,000 1,981,000 75,000 75,000 1,075,000
1,175,000 2,100,000 - - -
22,100 25,000 25,000 25,000 25,000
30,000 30,000 20,000 20,000 10,000
9,571,100$ 9,125,000$ 4,145,000$ 4,231,000$ 5,378,000$
$15,959 $9,959 $28,959 $3,959 $31,959
165
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
FY12 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY10 - 11 FY11 - 12
NUMBER NUMBER BUDGET THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:74,998$ 74,998$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 5,450,000$ 6,100,000$
INTEREST ON INVESTMENTS 7,200 10,000
TRANSFERS FROM OPERATIONS 5,250,000 1,950,000
OTHER 130,000 48,000
SUBTOTAL ADDITIONAL RESOURCES 10,837,200$ 8,108,000$
TOTAL RESOURCES AVAILABLE 10,912,198$ 8,182,998$
PRODUCTION PROJECTS
SOURCE AND SUPPLY PLANT - WSWOC
LAND ACQUISITION - WELLS WT0206 WF0377324 5,862,507 6,667,217 - -
WELL #9 TBD 3,846,000 - - -
WELL #9 COLLECTION LINE WF1249597 1,875,000 25,000 - -
WELL FIELD COLLECTION SYSTEM LOOP TBD 900,000 - - -
WATER PUMPING AND TREATMENT PLANT - WPWOC -
SANDY POINT CHEMICAL SYS REPLACEMENT -WF1440357 1,733,400 - - 1,733,400
HIGH SERVICE WATER PUMP IMPROVEMENTS -WF1223117 3,553,000 500,000 2,000,000 1,053,000
2010 WELL REHABILITATION -WF1241047 238,215 400,000 - -
COOLING TOWER EXPANSION -WF1440344 3,182,000 - - 3,182,000
COOLING TOWER MEDIA REPLACEMENT -WF1343612 300,000 - 300,000 -
WELLS 1,2,3, & 5 CONTROLS UPGRADE WF1337893 80,000 - 80,000 -
3 MG GSR REHAB WF1330166 408,745 - 400,000 8,745
5 MG GSR REHAB WF1440668 560,000 - - 80,000
WATER WELL SOFT STARTERS TBD 272,000 - - -
WATER GENERAL PLANT - WGWOC -
UTILITY SERVICE CENTER RENOVATIONS -WF1441516 348,000 - 37,500 -
SCADA MAN MACHINE INTERFACE WF1442533 205,000 - 205,000 -
WELL #7 FIBER WF1440359 50,000 - - 50,000
WATER REDUNDANT COMMUNICATIONS WF1440364 500,000 - - 500,000
CLOSED PROJECTS
SUBTOTAL
DISTRIBUTION PROJECTS
TRANSMISSION AND DISTRIBUTION PLANT - WTWOC
OVERSIZED PARTICIPATION -WF1366201 ANNUAL - 70,270 100,000
CASTLEGATE II, SECTION 200 -WF1366201/001 29,730 - 29,730 -
WATER RECLAMATION PHASE I WT0110 WF0995711 3,362,000 3,606,730 - -
WELLBORN WIDENING -WF0613546 4,540,115 4,250,000 600,194 -
BARRON ROAD WATER SERVICE EXT -WF1325560 1,413,531 1,584,940 - -
RAYMOND STOTZER WEST WATER LINE -WF1111167 890,000 1,000,000 - -
COB RAYMOND STOTZER PH I WATER LINE WF1440674 1,125,200 - - 1,125,200
VICTORIA AVENUE EXTENSION -WF1158553 228,375 228,375 - -
BARRON ROAD WIDENING PHASE II -WF1332871 50,000 50,000 - -
BUDGET APPROPRIATIONS
166
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
6,812,804$ 2,658,750$ 74,998$ 29,762$ 20,835$ 40,785$ 24,550$ 34,950$
-$ -$ 6,100,000$ 7,275,000$ 900,000$ 5,750,000$ 3,900,000$ 2,475,000$
12,413 10,000 10,000 10,000 5,000 10,000 10,000 10,000
4,000,000 5,750,000 1,950,000 775,000 1,200,000 1,550,000 1,375,000 1,525,000
(92,484) - 48,000 1,039,369 - - - -
3,919,929$ 5,760,000$ 8,108,000$ 9,099,369$ 2,105,000$ 7,310,000$ 5,285,000$ 4,010,000$
10,732,733$ 8,418,750$ 8,182,998$ 9,129,130$ 2,125,835$ 7,350,785$ 5,309,550$ 4,044,950$
4,835,713 26,794 200,000 800,000 - - - - -
- - - - - - 939,000 2,907,000 -
- 2,612 14,100 - - - 245,688 1,612,600 -
- - - - - - - - 900,000
- - - 418,000 1,315,400 - - - -
- 98,355 290,000 3,116,645 48,000 - - - -
- 100,715 137,500 - - - - - -
- - - 625,000 2,557,000 - - - -
- - 300,000 - - - - - -
- - 80,000 - - - - - -
- - 37,450 371,295 - - - - -
- - - 45,000 515,000 - - - -
- - - - - 272,000 - - -
- - - 37,500 50,000 260,500 - - -
- - 150,000 25,000 30,000 - - - -
- - - 50,000 - - - - -
- - - 240,000 260,000 - - - -
966,632 6,546,037 261,304
5,802,345$ 6,774,513$ 1,470,354$ 5,728,440$ 4,775,400$ 532,500$ 1,184,688$ 4,519,600$ 900,000$
- - 70,270 100,000 100,000 100,000 100,000 100,000 100,000
- 29,730 - - - - - -
293,942 232,460 2,835,598 - - - - - -
3,320,194 102,921 560,000 557,000 - - - - -
1,201,863 - 211,668 - - - - - -
9,557 15,348 16,500 108,500 740,095 - - - -
- - - 137,000 988,200 - - - -
6,270 2,130 219,975 - - - - - -
- - 50,000 - - - - - -
PROJECT EXPENDITURES
167
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
FY12 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY10 - 11 FY11 - 12
NUMBER NUMBER BUDGET THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
SH 40 WATER LINE - GRAHAM TO BARRON -TBD 2,535,000 25,000 - -
SH 40 WATER LINE - Sonoma Subdivision to Victoria -TBD 643,000 - - -
PATRICIA STREET WATER LINE -WF1246445 115,000 150,000 - -
FM2818/JONES BUTLER WATER LINE CONFLICT -WF1272122 225,000 225,000 - -
VILLA MARIA/FM 2818 WATER LINE CONFLUCT -WF1344704 251,429 251,429 - -
AREA 2 WATER LINE EXTENSION TBD 1,112,568 - - -
CCWWTP LAB & SCADA BUILDING - WATER LINE WF1352985 127,000 106,923 20,077 -
DONATED WATER NA - -
CLOSED PROJECTS -
SUBTOTAL
REHABILITATION PROJECTS:
TAUBER & STASNEY -WF0625888 296,403 415,044 - -
SOUTH KNOLL/THE GLADE -WF1044480 2,265,192 2,246,738 - 18,454
SOUTHWOOD 5-7 -WF1105425 1,966,311 2,197,663 - -
EASTGATE REHAB -TBD 2,642,029 - - -
COLLEGE HEIGHTS REHAB -TBD 2,423,844 - - -
McCULLOCH UTILITY REHAB -TBD 2,789,947 - - -
COONER UTILITY REHAB -WF1440709 446,000 - - 65,000
PLANTATION OAKS WATER LINE -WF1433732 240,318 - - 240,318
CLOSED PROJECTS
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY -TBD 129,923 150,000
METER REPLACEMENT PROGRAM -WF1128579 150,000 140,000 10,000 150,000
CAPITAL PROJECTS SUBTOTAL 53,781,859 3,882,694$ 8,456,117$
GENERAL AND ADMINISTRATIVE 70,269 69,294
DEBT ISSUANCE COST 15,000 50,000
TOTAL EXPENDITURES 3,967,963$ 8,575,411$
MEASUREMENT FOCUS ADJUSTMENT
ENDING FUND BALANCE:6,944,235$ (392,413)$
168
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
PROJECT EXPENDITURES
- - - - 148,500 470,700 1,915,800 - -
- - - - 100,000 100,000 443,000 - -
- 43 114,957 - - - - - -
- - 225,000 - - - - - -
- - 251,429 - - - - - -
- - - - - 221,850 890,718 - -
- - 32,000 95,000 - - - - -
- - - - - - - - -
188,310 361,246 40,334
5,020,136$ 714,148$ 4,657,461$ 997,500$ 2,076,795$ 892,550$ 3,349,518$ 100,000$ 100,000$
21,403 - 275,000 - - - - - -
100,525 79,167 21,250 634,150 1,430,100 - - - -
124,088 74,488 1,689,201 78,534 - - - - -
- - - - - 275,000 2,367,029 - -
- - - - - - - 250,000 2,173,844
- - - - - - - - 449,799
- - - 55,000 391,000 - - - -
- - - 240,318 - - - - -
179,047
246,016$ 332,702$ 1,985,451$ 1,008,002$ 1,821,100$ 275,000$ 2,367,029$ 250,000$ 2,623,643$
- - - 150,000 150,000 150,000 150,000 150,000 150,000
- 214,313 150,000 150,000 150,000 150,000 150,000 150,000 150,000
11,068,497$ 8,035,677$ 8,263,266$ 8,033,942$ 8,973,295$ 2,000,050$ 7,201,235$ 5,169,600$ 3,923,643$
83,757 80,487 69,294 75,000 75,000 75,000 75,000 75,000
2,280 - 50,000 60,000 10,000 50,000 30,000 15,000
8,121,714$ 8,343,753$ 8,153,236$ 9,108,295$ 2,085,050$ 7,326,235$ 5,274,600$ 4,013,643$
47,731$
2,658,750$ 74,998$ 29,762$ 20,835$ 40,785$ 24,550$ 34,950$ 31,307$
169
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
FY12 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY10-11 FY11-12
NUMBER NUMBER BUDGET THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:512,852$ 512,852$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 6,425,000$ 7,580,000$
INTEREST ON INVESTMENTS 7,900 10,000
TRANSFERS FROM OPERATIONS 825,000 1,120,000
INTERGOVERNMENTAL - -
OTHER 500,000 72,000
SUBTOTAL ADDITIONAL RESOURCES 7,757,900$ 8,782,000$
TOTAL RESOURCES AVAILABLE 8,270,752$ 9,294,852$
COLLECTION PROJECTS
COLLECTION PLANT - SCWOC
OVERSIZE PARTICIPATION - TBD 100,000 - 100,000 100,000
RAYMOND STOTZER WEST - WF1111168 45,952 631,130 - -
EAST SIDE FM 158 SEWER LINE WF1382208 1,538,000 - - 735,000
NANTUCKET GRAVITY SEWER WF1094676 432,938 516,000 15,000 -
LICK CREEK PARALLEL TRUNK LINE - PHASE I WF0912284 2,825,000 395,496 - -
VICTORIA AVENUE EXTENSION - WF1158560 47,000 47,000 - -
SCOTT AND WHITE SEWER LINE/LIFT STATION WF1338390 1,207,758 - 1,500,000 -
BEE CREEK PARALLEL TRUNKLINE WF1369909 14,703,625 - 2,000,000 106,997
FM 2154 SEWER SERVICE WF1369908 3,332,836 - 500,000 -
SUBTOTAL
REHABILITATION PROJECTS
EMERALD PKWY / BENT OAK -WF0626151 297,064 297,064 - -
TAUBER & STASNEY REHAB -WF0625893 450,626 594,109 - -
SOUTH KNOLL / THE GLADE -WF1044485 3,005,683 2,052,223 - 953,460
SOUTHWOOD 5-7 -WF1105424 2,983,734 2,983,734 - -
EASTGATE REHAB -TBD 2,805,830 - - -
COLLEGE HEIGHTS REHAB -TBD 1,302,844 - - -
COONER UTILITY REHAB -WF1440708 657,000 - - 92,000
McCULLOCH UTILITY REHAB TBD 2,381,515 - - -
NORTHEAST TRUNK LINE REHAB WF1440716 309,029 - - 309,029
CLOSED PROJECTS
SUBTOTAL
BUDGET APPROPRIATIONS
170
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
929,734$ 1,184,795$ 512,852$ 40,730$ 31,311$ 38,332$ 5,869$ 27,122$
300,468$ 3,130,000$ 7,580,000$ 13,175,000$ 3,860,000$ 5,300,000$ 3,145,000$ 5,575,000$
3,342 7,900 10,000 15,000 10,000 10,000 5,000 7,500
2,700,000 2,625,000 1,120,000 775,000 940,000 1,610,000 1,175,000 1,240,000
- - - - - - - -
- 500,000 72,000 250,000 - - - -
3,003,810$ 6,262,900$ 8,782,000$ 14,215,000$ 4,810,000$ 6,920,000$ 4,325,000$ 6,822,500$
3,933,544$ 7,447,695$ 9,294,852$ 14,255,730$ 4,841,311$ 6,958,332$ 4,330,869$ 6,849,622$
- - 100,000 100,000 100,000 100,000 100,000 100,000 100,000
18,241 22,569 5,142 - - - - - -
- - - 325,000 831,000 382,000 - - -
33,938 239,825 159,175 - - - - - -
10,422 - - - - - - 1,683,747 1,130,831
2,035 - - 44,965 - - - - -
- - 273,000 934,758 - - - - -
- - 100,000 1,606,997 9,671,149 3,325,479
- - 75,000 225,000 370,000 210,000 2,452,836 - -
64,636$ 262,394$ 712,317$ 3,236,720$ 10,972,149$ 4,017,479$ 2,552,836$ 1,783,747$ 1,230,831$
6,006 39 291,019 - - - - - -
85,626 - 365,000 - - - - - -
66,995 52,796 110,000 847,188 1,928,704 - - - -
110,940 113,303 2,623,160 136,331 - - - - -
- - - - 275,000 2,530,830 - -
- - - - - - - 250,000 1,052,844
- - - 82,000 575,000 - - - -
- - - - - - - - 449,799
- - - 309,029
224,277 884,994 2,281
493,844$ 1,051,132$ 3,391,460$ 1,374,548$ 2,503,704$ 275,000$ 2,530,830$ 250,000$ 1,502,643$
PROJECT EXPENDITURES
171
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
FY12 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY10-11 FY11-12
NUMBER NUMBER BUDGET THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
TREATMENT & DISPOSAL PROJECTS
TREATMENT & DISPOSAL/PUMPING PLANT - SPWOC
CARTERS CREEK HEADWORKS IMP WF1223116 1,508,550 500,000 - 1,008,550
LICK CREEK CLARIFIER CATWALKS WF1042497 413,470 387,500 - 25,970
SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SSWOC
LICK CREEK CENTRIFUGE IMPROVEMENTS WF1142617 405,571 400,000 85,575 -
LICK CREEK SLUDGE HOLDING TANK IMP WF1142618 452,739 500,000 - -
CARTERS CREEK ATAD IMPROVEMENTS WF1104547 238,593 914,000 - -
LICK CREEK RETURN ACTIVATED SLUDGE MODIFICATIONS WF1142623 433,144 250,000 - 183,144
CC CENTRIFUGE IMPROVEMENTS TBD 2,182,000 - - -
LICK CREEK SLUDGE BLOWER REPLACEMENT WF1440712 200,000 - - 200,000
CC TREATMENT STRUCTURE COATINGS REPLACEMENT TBD 366,000 - - -
LICK CREEK DIGESTION FACILITY TBD 4,097,000 - - -
LICK CREEK CAPACITY EXPANSION TBD 7,127,000 - - -
LICK CREEK CENTRIFUGE REPLACEMENT WF1433858 1,000,000 - 1,000,000 -
CC DIGESTED SLUDGE AERATOR REPLACEMENT WF1441829 650,000 - - 650,000
LIFT STATION FORCE MAIN REHAB TBD 71,797 - - -
CLOSED PROJECTS
SEWER GENERAL PLANT - SGWOC
SCADA REPLACEMENT -WF0742950 545,340 445,340 100,000 -
CARTERS CREEK LAB AND SCADA BUILDING WF1129844 1,267,000 838,087 327,000 -
LICK CREEK PROCESS CONTROL IMPROVEMENTS WF1142624 278,435 203,000 - 75,435
SCADA - NEW LIFT STATIONS WF1359125 275,000 80,000 80,000 115,000
REMOTE PLANT SECURITY -WF1219655 300,000 300,000 - -
CC FIBER RING WF1440366 450,000 120,000 - -
CC ELECTRICAL IMPROVEMENTS -TBD 1,323,000 - - -
UTILITY SERVICE CENTER RENOVATIONS WF1441517 348,000 - 37,500 -
AGGIE ACRES FIBER OPTIC CONDUIT -WF1440367 111,172 - - 111,172
CLOSED PROJECTS -- -
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY TBD - 33,087 150,000
CAPITAL PROJECTS SUBTOTAL 62,470,245 5,778,162$ 4,815,757$
GENERAL AND ADMINISTRATIVE 70,299 69,294
DEBT ISSUANCE COST 35,000 40,000
TOTAL EXPENDITURES 5,883,461$ 4,925,051$
MEASUREMENT FOCUS ADJUSTMENT
ENDING FUND BALANCE:2,387,291$ 4,369,801$
172
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
PROJECT EXPENDITURES
- 52,402 227,223 924,509 304,416 - - - -
8,374 17,877 220,219 167,000 - - - - -
4,575 50,469 195,527 155,000 - - - - -
4,893 33,776 257,970 156,100 - - - - -
10,641 88,675 139,277 - - - - - -
676 31,080 232,950 168,438 - - - - -
- - - - - - 475,000 1,068,000 639,000
- - - 200,000 - - - - -
- - - - - - 366,000 - -
- - - - - - - - 2,635,000
- - - - - - - - 540,000
- - 150,000 850,000
- - - 650,000
- - - - - - 71,797
77,152 721,248 47,056
149,038 48,626 312,908 34,768 - - - - -
19,087 110,857 544,248 592,808 - - - - -
2,811 24,553 152,065 99,006 - - - - -
- - 63,591 117,259 94,150 - - - -
- 137,693 162,307 - - - - - -
- - - 120,000 - - 330,000 -
- - - - - - 696,000 627,000 -
- - - 37,500 50,000 260,500 - - -
- - - 111,172 - - - - -
85,957 400,906 45,426
363,204$ 1,718,162$ 2,750,767$ 4,383,560$ 448,566$ 260,500$ 1,608,797$ 2,025,000$ 3,814,000$
- 150,000 150,000 150,000 150,000 150,000 150,000
921,684$ 3,031,688$ 6,854,544$ 9,144,828$ 14,074,419$ 4,702,979$ 6,842,463$ 4,208,747$ 6,697,474$
77,890 70,299 69,294 70,000 70,000 70,000 70,000 70,000
103 10,000 40,000 80,000 30,000 40,000 25,000 40,000
3,109,681$ 6,934,843$ 9,254,122$ 14,224,419$ 4,802,979$ 6,952,463$ 4,303,747$ 6,807,474$
360,931$
1,184,795$ 512,852$ 40,730$ 31,311$ 38,332$ 5,869$ 27,122$ 42,148$
173
Projected Projected Projected Projected Projected Projected
FY12 FY13 FY14 FY15 FY16 FY17 Comments
Water Projects
Well #9 - - - - - 92,800 Personnel, supplies, maintenance and utility costs
Well #9 Collection Line - - - - - 1,600 Line Maintenance
Wellfield Collection System Loop - - - - - - Maintenance - estimated to begin in FY18
Dowling Road 10 MG Storage Tank - - - - - - TBD - O&M estimated to begin FY17
SPPS Chemical System Replacement - - 41,200 42,436 43,709 45,020 Supplies and maintenance
High Service Water Pump Improvements - - 67,000 69,010 71,080 73,213 Maintenance, utility costs and instrument calibration
Cooling Tower Expansion - - 61,000 62,830 64,715 66,656 Supplies and utility costs
Distribution SCADA - - - 5,000 5,150 5,305 Supply costs
Reclaimed Water - Irrigation Phase I 46,000 47,380 48,801 50,265 51,773 53,327 Supplies, maintenance and utility costs
Water Project Totals 46,000$ 47,380$ 218,001$ 229,541$ 236,428$ 337,921$
Wastewater Projects
East Side FM 158 Sewer Service - - - 12,800 13,184 13,580 Supplies and maintenance costs
FM 2154 Sewer Line - - - - 200 206 Utility costs
Emerald Parkway/Bent Oak 3,125 3,219 3,315 3,415 3,517 3,623 Line Maintenance
Carters Creek Centrifuge Improvements - - - - 10,500 10,815 Supplies and maintenance
Lick Creek Digestion Facility - - - - - 60,750 Personnel, maintenance and utility costs
Wastewater Project Totals 3,125$ 3,219$ 3,315$ 16,215$ 27,401$ 88,973$
Total Estimated O&M Costs 49,125$ 50,599$ 221,317$ 245,756$ 263,829$ 426,894$
*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*
174
Hotel Tax Fund
The primary funding source for the Hotel Tax Fund is the Hotel tax, a consumption type tax authorized under state statute.
This tax allows the City to collect up to its current tax rate of 7% on rental income of hotels and motels within the city limits.
Funds derived from the Hotel Tax Fund can only be spent if the following two-part test is met:
I. Every expenditure must directly enhance and promote tourism and the convention and hotel industry.
II. Every expenditure must clearly fit into one of 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 increase 1% from the FY11 year-end estimate to $3,372,680. Investment earnings are in
line with the FY11 revised budget. Revenues are forecasted to be relatively flat due to the recent downturn in the economy.
Total approved expenditures and transfers out of the Hotel Tax Fund are $2,123,142. This is a 3.51% decrease from the FY11
revised budget due to the the removal of $89,000 in budgeted expenditures for the Arts Council of Brazos Valley that are
being shifted to the General Fund in FY12 . In FY09, the city purchased 7 acres of land on University Dr. for the anticipated
future construction of a Convention Center. A transfer of $224,444 to the Debt Service Fund for the Convention Center land
purchase is scheduled to be made from the Hotel Tax Fund in FY12.
$326,698 in approved expenditures related to Parks and Recreation Programs & Events are included in the FY12 budget.
Programs in the budget include items such as the Starlight Music Series, National & Regional Athletic Tournaments, and
other events that are eligible for Hotel Tax funds. $19,000 in SLA funding is included for hosting the annual TPPC Annual
Aquatic Conference and $200,000 is included for soliciting and hosting of sports tournaments in College Station.
The Hotel Tax Fund also includes $1,303,000 in approved Outside Agency funding expenditures. Outside Agencies
receiving funding from the Hotel Tax Fund include the Bryan/College Station Convention & Visitors Bureau, the Arts
Council of Brazos Valley, the George Bush Presidenial Library Foundation, the Bryan-College Station Chamber of
Commerce, the Northgate District Association, and the Brazos Valley Veterans Memorial. SLA Funding in the amount of
$50,000 is included for Outside Agency expenditures. Funding for the George Bush Library will increase by $25,000 to
$50,000 for increased marketing in the Houston metro area as well as the American Airlines in-flight magazine.
Additionally, $3,000 is included for Northgate advertising to attract visitors to the district during the annual fire school at the
TEEX Brayton Fire Training Field. Finally, $25,000 in SLA funding is approved for funding design and construction of
additional war memorials along the Lynn Stuart Pathway at Veterans Park. For FY12, $5,500,000 of the fund balance has
been reserved for capital projects that meet the requirements for use of Hotel Tax Funds.
175
City of College Station
Hotel Tax Fund
Fund Summary
11/4/11 2:15 PM
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 1,939,266$ 3,241,580$ 3,241,580$ 4,832,515$ 4,832,515$
REVENUES
Taxes 3,416,713$ 3,394,000$ 3,339,287$ 3,372,680$ 3,372,680$ -0.63%
Investment Earnings 24,973 28,000 28,000 28,000 28,000 0.00%
Other - - 249,243 - - N/A
Total Revenues 3,441,686$ 3,422,000$ 3,616,530$ 3,400,680$ 3,400,680$ -0.62%
Total Funds Available 5,380,952$ 6,663,580$ 6,858,110$ 8,233,195$ 8,233,195$ 23.56%
EXPENDITURES & TRANSFERS
City Operations:
Parks Programs & Events 422,092$ 347,816$ 314,576$ 326,698$ 326,698$ -6.07%
Sports Tournament Revolving Funds - 200,000 113,000 200,000 200,000 0.00%
Miscellaneous Programs & Events 9,398 10,000 4,500 - 19,000 90.00%
Convention Center Land Debt Service 223,615 222,519 222,519 224,444 224,444 0.86%
Credit Card Fees 18,773 24,000 25,000 - - -100.00%
Total City Operations Expenditures 673,878$ 804,335$ 679,595$ 751,142$ 770,142$ -4.25%
Outside Agency Funding Expenditures:
B/CS Convention & Visitors Bureau 1,107,000$ 1,057,000$ 1,057,000$ 1,000,000$ 1,000,000$ -5.39%
Arts Council of Brazos Valley 286,635 289,000 289,000 200,000 200,000 -30.80%
George Bush Presidential Library Foundation 50,000 - - 25,000 50,000 N/A
Veterans Memorial 10,000 - - - 25,000 N/A
Northgate Advertising - - - 3,000 3,000 N/A
B/CS Chamber of Commerce - - - 25,000 25,000 N/A
Total Outside Agency Funding Expenditures 1,453,635$ 1,346,000$ 1,346,000$ 1,253,000$ 1,303,000$ -3.19%
Contingency -$ 50,000$ -$ 50,000$ 50,000$ 0.00%
Total Operating Expenses & Transfers 2,127,513$ 2,200,335$ 2,025,595$ 2,054,142$ 2,123,142$ -3.51%
Measurement Focus Adjustment (11,859)
Increase (Decrease) in Fund Balance 1,314,173$ 1,221,665$ 1,590,935$ 1,346,538$ 1,277,538$
Reserve for Capital Projects -$ -$ -$ 5,500,000$ 5,500,000$
Unreserved Fund Balance 3,241,580 4,463,245 4,832,515 679,053 610,053
Ending Fund Balance 3,241,580$ 4,463,245$ 4,832,515$ 6,179,053$ 6,110,053$
Taxes
99.2%
Investment
Earnings
0.8%
Hotel Tax Fund -Sources
Parks Programs
& Events
15.4%
Sports
Tournament
Revolving Funds
9.4%
Miscellaneous
Programs &
Events
0.9%
Convention
Center Land
Debt Service
10.6%
Outside Agencies
61.4%
Contingency
2.4%
Hotel Tax Fund -Uses
176
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 FY12 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 FY12, the City anticipates receiving $5,390,272 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 $2,303,828 in CDBG
funds and an additional $377,500 in recaptured funds. Approved FY12 HOME authorizations total $2,708,944. Total
appropriations for FY12 are $5,012,772. Of this total, $2,303,828 is allocated for CDBG elegible expenditures and
$2,708,944 is allocated for HOME grant expenditures. One reduction SLA of $5,000 is included in the FY12 Approved
Budget that will reduce the amount of funding to Project Unity from $10,000 to $5,000.
Approved CDBG appropriations include Public Facility projects that are intended to expand, improve and/or add public
facilities and infrastructure when and where needed for designated low to moderate income areas of the city. Improvements
include streets, parks, neighborhood centers, community centers, and sidewalk projects. Approved FY12 expenditures for
ongoing Public Facility projects include the College Main Rehab project ($348,890), which 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. Georgie K. Fitch Park Improvements ($103,629) include the addition of a lighted concrete
jogging loop and associated landscaping in Georgie K. Fitch Park. FY12 appropriations include $1,345,634 for new Public
Facility Projects. The Cooner Street Rehab and Reconstruction project ($1,195,634) includes the rehabilitation of water
lines, wastewater lines, and pavement along Cooner street. Additional funds for this project will come from the Streets
Capital Improvements Fund, Water Capital Improvments Fund, and Wastewater Capital Improvement Fund. FM 2154
Sidewalk Improvements ($75,000) include the design of a sidewalk along one side of FM 2154 from Luther Street to
Southwest Parkway. University Drive Sidewalk Improvements ($75,000) include the design of a sidewalk on the south
side of University Drive from Texas Avenue to Lions Park. Construction of these sidewalk projects is not currently funded.
Approved FY12 Public Facility appropriations total $1,798,153.
177
City of College Station
Community Development Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
BEGINNING FUND BALANCE 1,589,299$ 2,204,560$ 2,204,560$ 2,477,060$ 2,477,060$
REVENUES
Grants
Community Development Block Grant 2,834,136$ 1,681,406$ 577,695$ 2,303,828 2,303,828$ 37.02%
Home Grant 804,300 1,789,054 442,581 2,708,944 2,708,944 51.42%
Other Revenue 9,850 - - - - N/A
Recaptured Funds 21,330 650,000 272,500 377,500 377,500 -41.92%
Total Revenues 3,669,616$ 4,120,460$ 1,292,776$ 5,390,272$ 5,390,272$ 30.82%
TOTAL FUNDS AVAILABLE 5,258,915$ 6,325,020$ 3,497,336$ 7,867,332$ 7,867,332$ 24.38%
EXPENDITURES AND TRANSFERS
Community Development Block Grant
Housing Assistance/Rehab 9,156$ 15,000$ -$ 15,000$ 15,000$ 0.00%
Clearance/Demolition - 10,000 - 10,000 10,000 0.00%
Acquisitions 2,388,039 350,410 - - - -100.00%
Interim Assistance - 5,000 - 5,000 5,000 0.00%
Housing Services - - 12,761 30,000 30,000 N/A
Public Service Agency Funding 138,663 164,094 205,844 154,395 154,395 -5.91%
Code Enforcement - Planning & Dev.83,298 88,684 75,696 85,416 85,416 -3.68%
Code Enforcement - Econ. & Comm. Dev.- 36,899 - - - -100.00%
Administrative Fees 160,081 196,651 169,413 210,864 205,864 4.68%
Public Facilities Projects - 253,168 - - -100.00%
College Main Rehab - 398,000 50,777 348,890 348,890 -12.34%
George K Fitch Park Improvements - 103,500 1,538 103,629 103,629 0.12%
W.A. Tarrow Park Improvements - 60,000 61,666 - - -100.00%
Cooner Street Rehab - - - 1,195,634 1,195,634 N/A
Wellborn Road Sidewalks - - - 75,000 75,000 N/A
University Drive Sidewalks - - - 75,000 75,000 N/A
Total CDBG Expenditures 2,779,237$ 1,681,406$ 577,695$ 2,308,828$ 2,303,828$ 37.02%
Home Grant
Housing Assistance/Rehab -$ 107,159$ -$ 107,159$ 107,159$ 0.00%
Homebuyer’s Assistance 67,233 203,818 112,245 200,000 200,000 -1.87%
CHDO 147,526 555,577 185,782 454,802 454,802 -18.14%
New Construction 420 131 1 291 986 41 067 1 726 720 1 726 720 33 65%New Construction 420,131 1,291,986 41,067 1,726,720 1,726,720 33.65%
Tenant Based Rental Assistance 9,649 91,566 9,150 88,016 88,016 -3.88%
CHDO Operating Expenses 7,899 87,585 35,615 69,071 69,071 -21.14%
Administrative Fees 71,648 71,363 58,722 63,176 63,176 -11.47%
Housing Services - 30,000 - - - -100.00%
Total Home Expenditures 724,086$ 2,439,054$ 442,581$ 2,708,944$ 2,708,944$ 11.07%
Total Operating Expenses & Transfers 3,503,323$ 4,120,460$ 1,020,276$ 5,017,772$ 5,012,772$ 21.66%
Expenditures Under (Over) Revenues 166,293$ -$ 272,500$ 372,500$ 377,500$
Measurement Focus Adjustment 448,968 - - - -
ENDING FUND BALANCE 2,204,560$ 2,204,560$ 2,477,060$ 2,849,560$ 2,854,560$
Community
Development
Block Grant
46%
Home Grant
54%
Community Development Fund ‐Sources
Total CDBG
Expenditures
46%
Total Home
Expenditures
54%
Community Development Fund ‐Uses
178
City of College Station
Community Development Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Community Development 271,797$ 319,740$ 319,740$ 293,263$ 288,263$ -9.84%
TOTAL 271,797$ 319,740$ 319,740$ 293,263$ 288,263$ -9.84%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 235,313$ 278,175$ 278,175$ 251,375 251,375$ -9.63%
Supplies 3,926 4,544 4,544 4,792 4,792 5.46%
Maintenance - - - - - N/A
Purchased Services 32,558 37,021 37,021 37,096 32,096 -13.30%
Capital Outlay - - - - - N/A
TOTAL 271,797$ 319,740$ 319,740$ 293,263$ 288,263$ -9.84%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09* FY10 FY11 FY12 FY12 FY11 to FY12
Community Development 4.50 4.50 4.50 4.50 4.50 0.00%
TOTAL 4.50 4.50 4.50 4.50 4.50 0.00%
*Community Development personnel was accounted for in the General Fund until FY10
Service Level Adjustments One-Time Recurring Total
Community Development Reduction in Project Unity Funding -$ (5,000)$ (5,000)$
Community Development SLA TOTAL -$ (5,000)$ (5,000)$
179
COMMUNITY DEVELOPMENT
Description & Budget Explanation:
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.
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Efficiency
-Number of desk / on-site monitorings*24 30 41 34
Output
- Number of programs provided technical assistance **22 10 16 10
- Number of social service programs funded **10 7 8 5
- Total clients assisted **572 5,000 4,775 1,265
* 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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Efficiency
- Percentage of available HOME funds disbursed 53% 80% 18% 80%
- Percentage of available CDBG funds disbursed NA 70% 53% 75%
Output
- Home buyers assisted / 2 12 5 12
-Homeownership Counseling Sessions 8 30 20 55
- TBRA Applications processed 20 65 28 60
- Affordable units replaced, renovated, or constructed *4536
- Dilapidated structures demolished 0111
* Affordable units include owner-occupied repaired and replaced units, as well as newly constructed affordable units built by: the City, CHDO,
Habitat for Humanity and other affordable housing developers, to include Housing Tax Credit prospects.
180
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Output
- Number of projects identified and funded 0333
- Number of citizen input opportunities facilitated *0 2 10 2
- Number of compliance procedures initiated / completed **0 16 18 28
- Number of infrastructure projects completed ***0203
No Public Facility activities funded with CDBG in FY 2010.
* Number of public hearings, neighborhood meetings and website and published notices are examples of citizen input opportunities
** Number of environmental reviews, labor relations reviews and bidding processes completed .
*** 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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Output
- Number of code enforcement cases processed 1,977 4,000 4,000 5,000
- Technical Assistance Provided 2 12 8 12
- Contact with neighborhood groups * 3222
- Contact with other City departments and stakeholders ** 10 2 10 2
* Contact include public hearing in low-income neighborhoods, and meetings with neighborhood representative/organizations via
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
- Resources Secured $161,814 $1,711,404 $1,032,392 $2,037,688
CDBG / HOME $371,779 $2,409,053 $442,581 $2,708,974
Efficiency
- Major plans and reports completed and submitted on time * 8 10 10 37
- Percentage of grant resources allocated for administration ** 5.0% 10.0% 6.0% 5.00%
Output
-Pre-bid / pre-construction meetings *** 3467
- Project-based stakeholders engaged 5 3 5 10
* Includes Annual Action Plan and Budget, CAPER, Labor Relations Reports and Environmental Reviews
** Administrative expenses are projected to drop slightly due to increased staffing efficiencies and anticipated reductions in future grant allocations
*** Includes pre-bid and pre-construction meetings for both public facility projects, housing and demolitions projects
181
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
REVENUES
Sports Programs -$ 300,000$ 293,477$ 387,288$ 358,663$ 19.55%
Aquatics - 306,550 320,760 474,169 467,669 52.56%
Concessions - 114,000 123,500 - - (100.00%)
Instruction - 234,759 249,142 96,654 96,654 (58.83%)
SW Center, Lincoln Center - 41,755 62,694 51,780 51,780 24.01%
Conference Center - 156,247 168,411 222,850 222,850 42.63%
Investment Earnings - 400 400 400 400 0.00%
Other - - - - - N/A
Total Revenues -$ 1,153,711$ 1,218,384$ 1,233,141$ 1,198,016$ 3.84%
EXPENDITURES
Sports Programs -$ 1,336,185$ 1,412,057$ 1,457,969$ 1,365,850$ 2.22%
Aquatics - 933,725 1,005,726 1,200,445 1,137,816 21.86%
Concessions - 114,000 126,557 12,000 - (100.00%)
Instruction - 463,598 427,911 244,156 244,156 (47.33%)
SW Center, Lincoln Center - 738,985 734,901 704,846 704,846 (4.62%)
Conference Center - 349,468 317,704 358,674 358,674 2.63%
Total Expenditures -$ 3,935,961$ 4,024,856$ 3,978,090$ 3,811,342$ (3.17%)
GENERAL FUND SUBSIDY -$ (2,782,250)$ (2,806,472)$ (2,744,949)$ (2,613,326)$ (6.07%)
Increase/Decrease in Working Capital -$ -$ -$ -$ -$ N/A
Beginning Working Capital -$ -$ -$ -$ -$ N/A
Ending Working Capital -$ -$ -$ -$ -$ N/A
City of College Station
Recreation Fund
Fund Summary
Established in FY11, the Recreation Fund is designed to help the city identify costs and revenues associated with various
recreational sports, concessions, Senior/Teen Centers, Lincoln Center, Conference Center, and various instruction programs.
Ultimately the fund will help identify how much the General Fund is subsidizing these programs. For FY12, some programs have
been categorized differently than they were in FY11, resulting in the year-over-year budget differences. These changes are
reflected in the Program Budget Report on the next page.
This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund
liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies
in the Appendix F.
Sports
Programs
30%
Aquatics
39%
Instruction
8%
SW Center,
Lincoln
Center
4%
Conference
Center
19%
Recreation Fund Sources
Sports
Programs
36%
Aquatics
30%
Instruction
6%
SW Center,
Lincoln
Center
19%
Conference
Center
9%
Recreation Fund Uses
182
PROGRAM REVENUE
DIRECT
COST
INDIRECT
COST
FIELD
COST G&A
TOTAL
COST
% OF REV
RECOVERY SUBSIDY
Adult Softball 198,840$ 159,653$ 99,900$ 45,468$ 11,176$ 316,197$ 62.88% (117,357)$
Adult Volleyball 14,000 17,192 23,185 - 1,203 41,580 33.67% (27,580)
Youth Basketball 51,600 62,635 16,383 - 4,384 83,402 61.87% (31,802)
Youth Football 25,250 39,801 28,894 14,603 2,786 86,084 29.33% (60,834)
Girls Softball 9,000 30,716 62,722 12,125 2,150 107,713 8.36% (98,713)
Youth Volleyball 22,980 36,338 16,383 - 2,544 55,265 41.58% (32,285)
Adult Kickball 4,853 4,934 33,611 5,389 345 44,279 10.96% (39,426)
Challenger Sports 1,540 17,901 20,289 - 1,253 39,443 3.90% (37,903)
Tennis 30,600 28,296 15,178 - 1,981 45,455 67.32% (14,855)
No-Fee Programs - 19,110 324,234 201,750 1,338 546,432 0.00% (546,432)
TOTAL SPORTS 358,663$ 416,576$ 640,779$ 279,335$ 29,160$ 1,365,850$ 26.26% (1,007,187)$
Xtra Ed 96,654$ 184,274$ 46,983$ - 12,899$ 244,156$ 39.59% (147,502)$
TOTAL INSTRUCT 96,654$ 184,274$ 46,983$ - 12,899$ 244,156$ 39.59% (147,502)$
SW Pool 91,800$ 220,589$ 13,788$ - 15,441$ 249,818$ 36.75% (158,018)$
Thomas Pool 30,600 153,881 11,378 - 10,772 176,031 17.38% (145,431)
Adamson Lagoon 196,156 326,723 19,813 - 22,871 369,407 53.10% (173,251)
CSISD Natatorium 10,000 35,512 8,968 - 2,486 46,966 21.29% (36,966)
Splash Pads - 26,380 8,968 - 1,847 37,195 0.00% (37,195)
Swim Lessons 112,200 145,550 19,813 - 10,188 175,551 63.91% (63,351)
Water Fitness - 17,113 8,968 - 1,198 27,279 0.00% (27,279)
Swim Team 22,644 24,030 10,173 - 1,682 35,885 63.10% (13,241)
Stroke Clinic 4,269 10,015 8,968 - 701 19,684 21.69% (15,415)
TOTAL AQUATICS 467,669$ 959,793$ 110,837$ - 67,186$ 1,137,816$ 41.10% (670,147)$
SW Center-Teen 10,000$ 176,706$ 23,265$ - 12,369$ 212,340$ 4.71% (202,340)$
SW Center-Senior 2,000 60,135 23,265 - 4,209 87,609 2.28% (85,609)
Lincoln Center 39,780 345,806 34,885 - 24,206 404,897 9.82% (365,117)
TOTAL CENTERS 51,780$ 582,647$ 81,415$ - 40,784$ 704,846$ 7.35% (653,066)$
Conference Center 222,850$ 300,430$ 37,214$ - 21,030$ 358,674$ 62.13% (135,824)$
TOTAL CONF CTR 222,850$ 300,430$ 37,214$ - 21,030$ 358,674$ 62.13% (135,824)$
TOTAL 1,197,616$ 2,443,720$ 917,228$ 279,335$ 171,059$ 3,811,342$ 31.42% (2,613,726)$
FY12 APPROVED BUDGET - RECREATION PROGRAMS
CITY OF COLLEGE STATION
183
City of College Station
Recreation Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Sports Programs - 1,336,185 1,412,057 1,457,969$ 1,365,850$ 2.22%
Aquatics - 933,725 1,005,726 1,200,445 1,137,816 21.86%
Concessions - 114,000 126,557 12,000 - -100.00%
Instruction - 463,598 427,911 244,156 244,156 -47.33%
SW Center, Lincoln Center - 738,985 734,901 704,846 704,846 -4.62%
Conference Center - 349,468 317,704 358,674 358,674 2.63%
TOTAL - 3,935,961 4,024,856 3,978,090$ 3,811,342$ -3.17%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits - 1,781,226 1,757,301 1,746,216$ 1,608,796$ -9.68%
Supplies - 281,668 299,662 289,219 281,201 -0.17%
Maintenance - 60,679 124,231 60,745 60,745 0.11%
Purchased Services - 1,812,388 1,843,662 1,881,910 1,860,600 2.66%
Capital Outlay - - - - - N/A
TOTAL - 3,935,961 4,024,856 3,978,090$ 3,811,342$ -3.17%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Sports Programs - - 2.00 2.00 1.00 N/A
Aquatics - - 2.00 2.00 2.00 N/A
Concessions - - 0.20 0.20 0.20 N/A
Instruction - - 2.00 2.00 2.00 N/A
SW Center, Lincoln Center - - 4.50 3.50 3.50 N/A
Conference Center - - 3.00 3.00 3.00 N/A
Temp/Seasonal - - 38.00 38.00 38.00 N/A
TOTAL - - 51.70 50.70 49.70 N/A
NOTE: The following programs were moved from Sports Programs to Aquatics for FY12: Swim Team, Stroke Clinic.
The following programs were moved from Instruction to Aquatics for FY12: Swim Lessons, Water Fitness.
The following programs were moved from Instruction to Sports Programs for FY12: Tennis Lessons.
Service Level Adjustments One-Time Recurring Total
Eliminate Concessions Cost Center -$ (12,000)$ (12,000)$
Discontinue Programming Elements at Natatorium - (62,629) (62,629)
Discontinue/Reduce Recreation Programming - (92,119) (92,119)
Recreation Fund SLA TOTAL -$ (166,748)$ (166,748)$
184
RECREATION FUND
Description & Budget Explanation:
The Recreation Fund is designed to help the city identify costs and revenues associated with sports,
concessions, Southwood Community Center, and instruction programs.
Program Name: Sports Programs
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percent satisfied on customer survey:97%98%98%98%
Adult Softball 94%98%98%98%
Adult Flag Football 100%98%98%98%
Girls Fast pitch Softball 99%98%98%98%
Youth Basketball 98%98%98%98%
Adult Kickball N/A 98%98%98%
Youth Flag Football 100%98%98%98%
Adult Volleyball In session 98%98%98%
Youth Volleyball In session 98%98%98%
Tennis N/A 98%98%98%
Efficiency
-No. of adult teams City Leagues 571 581 581 581
-No. of youth participants City Leagues 4,096 1,370 1,370 1,370
-No. of participants for sponsored tournaments 3,690 N/A 3,690 3,690
Output
-General Fund Subsidy amount by program
Adult Softball N/A $115,295 $124,037 $117,357
Adult Flag Football N/A $34,198 $36,353 Elim.
Girls Fast pitch Softball N/A $106,328 $121,717 $98,713
Youth Basketball N/A $19,745 $14,137 $31,082
Adult Kickball N/A $45,336 $41,219 $39,426
Youth Flag Football N/A $46,333 $51,891 $60,834
Adult Volleyball N/A $26,361 $30,479 $27,580
Youth Volleyball N/A $20,227 $21,352 $32,285
Tennis N/A $23,359 $16,266 $14,855
Output
-% of Revenue Recovery Per Program
Adult Softball N/A 49.6%46.3%62.9%
Adult Flag Football N/A 19.2%0.0%Elim.
Girls Fast pitch Softball N/A 17.5%12.9%8.4%
Youth Basketball N/A 27.7%79.0%61.9%
Adult Kickball N/A 13.8%24.3%11.0%
Youth Flag Football N/A 35.3%31.6%29.3%
Adult Volleyball N/A 44.3%36.9%33.7%
Youth Volleyball N/A 53.2%54.0%41.6%
Tennis N/A 55.1%48.0%67.3%
185
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percentage of satisfied customers on survey.98%98%98%98%
Efficiency
-Total No. of Instructional Classes Offered 376 370 370 370
-Percent expenditure covered by 100%49%69%40%
revenue in Xtra Ed.
-Total No. of Xtra Ed. Classes Offered.356 340 340 340
Output
-Revenues from Xtra Education Classes $89,000 $95,159 $113,797 $96,654
-Total no. of Instructional participants.3,112 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.2,775 2,500 2,500 2,500
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 10 FY 11 FY 11 FY12
Actual Aproved Estimate Approved
Effectiveness
-Percent satisfied on customer survey.98%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.40.0%32.8%31.9%41.1%
-Average annual cost per participant $8.93 $6.27 $6.27 $6.27
Output
-Revenue.$336,380 $306,550 $320,760 $467,669
-No. of customers.93,302 138,885 138,885 138,885
-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.1 1 1 1
-No. of rentals:378 265 265 265
Theme Parties 4 6 6 6
After Hours Parties 174 159 159 159
Catered Pizza Parties 17 48 48 48
Pavilion Parties 183 52 52 52
Number of seasonal employees supervised 80 89 89 89
NOTE: Bad weather has a huge effect on these outputs and should be considered during review of such. Southwood Hallaran has required some major
renovations that were not part of the original budget. Problems with the Adamson slide complex have also resulted in our expenditure level being higher than last
year.
186
Program Name: Southwood Community Center-Teen
Service Level: Utilizing city-owned and operated teen center, park facilities and resources, as well
as school and privately owned facilities and resources, to provide and make easily
accessible programs and activities for College Station's youth population that will
create positive mental, physical and social youth development.
Performance Measures:FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percentage satisfied on customer survey.NA 95%95%95%
Efficiency
-No. of Teen Center members.NA 250 250 250
-No. of participants served through leisure/rec.
activities.NA 15,500 15,500 15,500
-No. of participants served through educational
activities.NA 1,400 1,400 1,400
-Staff to youth ratio.NA 1 to 8 1 to 8 1 to 8
Output
-No. of leisure/rec. activities provided.NA 300 300 300
-No. of educational programs provided.NA 30 30 30
-Revenue generated through fees to
participants (youth and rentals).NA $5,000 $5,000 $5,000
-No. of memberships retained NA 0.00%0.00%0%
-No. of participants.NA 17,000 17,000 17,000
-No. of memberships sold.NA 250 250 250
-No. of days Southwood Center open.NA 246 246 246
-No. of rentals for external adult groups NA 75 75 75
-No. of rentals for external youth groups / Individuals NA 75 75 75
-Number of seasonal employees supervised NA 20 20 20
Output
-General Fund Subsidy amount by program
Southwood Community Center NA 202,621 $190,577 $202,340
Output
-% of Revenue Recovery Per Program NA 1.3%9.5%4.7%
187
Program Name: Southwood Community Center-Senior
Service Level: To meet the needs and desires of the adult and senior populations in our
community through continuing education programs, instructional and leisure
activities that encourage positive mental, physical and social development of
citizens.
Performance Measures:FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Percentage of satisfied customers on
survey.98%98%98%98%
Efficiency
-Total No. of Senior Citizen Programs
Offered.130 70 70 70
-Total No. of Senior Special Events Offered.20 7 7 7
-Total No. of Senior Participants Served.11,092 5,000 5,000 5,000
* Reduced due to new way of counting programs
Output
-General Fund Subsidy amount by program
Southwood Center NA $81,096 $107,181 $85,609
Output
-% of Revenue Recovery Per Program NA 0.2%3.4%2.3%
188
City of College Station
ARRA Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 149$ 1,229$ 1,229$ 12$ 12$
REVENUES
Stimulus Grant 529,442$ 196,658$ 351,469$ 65,000$ 65,000$ -66.95%
Byrne Justice Asst. Grant 50,644 41,491 17,415 - - -100.00%
Investment Earnings 1,080 520 224 250 250 -51.92%
Transfers In 37,022 17,773 18,855 - - -100.00%
Total Revenues 618,188$ 256,442$ 387,963$ 65,250$ 65,250$ -74.56%
Total Funds Available 618,337$ 257,671$ 389,192$ 65,262$ 65,262$ -74.67%
EXPENDITURES
General Government Grants 566,464$ 401,897$ 372,134$ 65,000$ 65,000$ -83.83%
Police Grants 50,644 41,591 17,046 - - -100.00%
Total Expenditures 617,108$ 443,488$ 389,180$ 65,000$ 65,000$ -85.34%
Increase (Decrease) in Fund Balance 1,080$ (187,046)$ (1,217)$ 250$ 250$
Ending Fund Balance 1,229$ (185,817)$ 12$ 262$ 262$
Inter. Govt.
Revenue
99%
Byrne Justice
Asst. Grant
0%
ARRA Fund ‐Sources ARRA 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 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.
Approved ARRA Fund revenues and expenditures are $65,000 in FY12. This represents the grant funded Sustainability Coordinator position
in General Government. The grant will fund this position in ARRA for 3 years, from FY10 to FY12.
General
Government
Grants
100%
189
City of College Station
ARRA Operations and Maintenance
Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
DIVISION FY10 FY11 FY11 FY12 FY12 FY11 to FY12
ARRA Fund 617,108$ 443,488$ 389,180$ 65,000$ 65,000$ -83.30%
ARRA Fund Total 617,108$ 443,488$ 389,180$ 65,000$ 65,000$ -85.34%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
CLASSIFICATION FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 27,573$ 65,000$ 65,544$ 65,000$ 65,000$ -0.83%
Supplies 134,092 191,022 4,116 - - -100.00%
Maintenance - - - - - N/A
Purchased Services 300,972 - 5,209 - - -100.00%
Capital Outlay 154,471 187,466 314,311 - - -100.00%
ARRA Fund Total 617,108$ 443,488$ 389,180$ 65,000$ 65,000$ -85.34%
PERSONNEL SUMMARY BY DIVISION
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
DIVISION FY09 FY10 FY11 FY12 FY12 FY11 to FY12
General Government Grants - 1.00 1.00 1.00 1.00 0.00%
ARRA Fund Total - 1.00 1.00 1.00 1.00 0.00%
190
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 FY12 approved budget includes the expenditure of $50,000 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. This expenditure will use a
portion of the remaining funds from the red light camera program. The remaining funds are proposed to be spent on
miscellaneous traffic safety initiatives and improvents under the direction of the Public Works department and the fund will
be closed out during FY12. Total FY12 approved expenditures total $72,959.
191
City of College Station
Traffic Safety Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 170,470$ 149,764$ 149,764$ 71,559$ 71,559$
REVENUES
Red Light Camera Citations 347,671$ -$ 1,035$ -$ -$ N/A
Investment Earnings 3,959 1,603 1,300 1,400 1,400 -12.66%
Total Revenues 351,630$ 1,603$ 2,335$ 1,400$ 1,400$ -12.66%
Total Funds Available 522,100$ 151,367$ 152,099$ 72,959$ 72,959$ -51.80%
EXPENDITURES & TRANSFERS
Vendor Service Fees 170,148$ -$ -$ -$ -$ N/A
B/CS Mobility Initiative - 50,000 50,000 50,000 50,000 0.00%
General & Administrative Transfers 10,052 - - - - N/A
Traffic Safety Programs 187,860 30,540 30,540 22,959 22,959 -24.82%
Total Operating Expenditures and Transfers 368,060$ 80,540$ 80,540$ 72,959$ 72,959$ -9.41%
Increase/Decrease in Fund Balance (16,430)$ (78,937)$ (78,205)$ (71,559)$ (71,559)$ -9.35%
Measurement Focus Adjustment (4,276)
Ending Fund Balance 149,764$ 70,827$ 71,559$ -$ -$
Traffic Safety Fund ‐Sources Traffic Safety Fund ‐Uses
Red Light
Camera
Citations
0%
Investment
Earnings
100%
B/CS
Mobility
Initiative
69%
Traffic Safety
Programs
31%
192
##########
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved
Budget from
Actual Budget Estimate Base Budget Budget FY11-FY12
BEGINNING BALANCE 2,587,367$ 3,256,768$ 3,256,768$ 3,230,548$ 3,230,548$
REVENUES
Ad Valorem Taxes COCS 301,674$ -$ -$ -$ -$ N/A
Ad Valorem Taxes CSISD 585,180 - - - - N/A
Ad Valorem Taxes Brazos County 271,809 - - - - N/A
Investment Earnings 9,928 15,000 10,000 10,000 10,000 -33.33%
Total Revenues 1,168,592$ 15,000$ 10,000$ 10,000$ 10,000$ -33.33%
TOTAL FUNDS AVAILABLE 3,755,959$ 3,271,768$ 3,266,768$ 3,240,548$ 3,240,548$ -0.95%
EXPENDITURES & TRANSFERS
WPC Festival Site/Water Feature 431,141$ 3,033,313$ 35,934$ -$ -$ -100.00%
Other 619 - 285 - - N/A
Total Expenditures & Transfers 431,760$ 3,033,313$ 36,219$ -$ -$ -100.00%
Increase (Decrease) in Fund Balance 736,832$ (3,018,313)$ (26,219)$ 10,000$ 10,000$ -100.33%
Measurement Focus Adjustment (67,431)
Reserved for Capital Projects -$ -$ -$ 3,026,177$ 3,026,177$
Unreserved Fund Balance 3,256,768 238,455 3,230,548 214,371 214,371
ENDING FUND BALANCE 3,256,768$ 238,455$ 3,230,548$ 3,240,548$ 3,240,548$
City of College Station
Wolf Pen Creek TIF Fund
Fund Summary
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
or FY12. 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 FY11 year end estimate includes expenditures of $35,934 for engineering work related to the construction
of a Festival Site and Water Feature in the Wolf Pen Creek area. A total of $3,500,000 was budgeted in prior
years for this project. Appropriations for capital projects carry forward from year to year until the project is
complete. The balance of the total budget is estimated to be expended in FY12.
193
Municipal Court Fee Funds
The College Station Municipal Court collects a number of special fees that are authorized by the Texas State
Legislature. These fees are the Court Technology Fee, Court Security Fee, Efficiency Time Payment Fee, and
Juvenile Case Manager Fee. Other fees collected specifically for child safety are collected in the General Fund and
are used to pay for school crossing guards. These fees are paid by those who pay tickets at College Station
Municipal Court.
These funds are prepared using the modified accrual basis of accounting. This accounting method realizes revenues
when they become measurable and available to finance expenditures for the current period. Expenditures are
recognized when the related fund liability is incurred with the exception of several items. The full listing of these
exceptions can be found in the Financial Policies on page F-1.
Court Technology Fee Fund
The Court Technology Fee Fund revenues can be used to fund technology projects at the Municipal Court Facility.
Projects can include enhancements and improvements to the Municipal Court computer system and other
improvements that involve technology. Defendants convicted of a misdemeanor offense in the municipal court shall
pay a municipal court technology fee of $4.00 in addition to any other fines, penalties, or court costs required by city
ordinance, state, or federal law.
The Court Technology Fee Fund generates revenues from Court Technology fees. Total approved revenues are
$101,750 in FY12. Revenues in this fund are anticipated to increase slightly in FY12 due to a shift in how credit
card fees are being collected. Approved expenditures in the amount of $133,880 will be used for technology related
purchases such as computer hardware and software for court facilities.
Court Security Fee Fund
The Court Security Fee Fund revenues can be used to fund security personnel, security devices and security services
for any building housing a municipal court of the city. Defendants convicted of a misdemeanor offense in the
municipal court shall pay a municipal court building security fee of $3.00 in addition to any other fines, penalties, or
court costs required by city ordinance, state, or federal law.
Approved revenues in the fund are $58,750 in FY12. The total approved expenditures are $65,040 for court security
personnel. Due to less than anticipated revenues, funding for one full-time Marshal position moved to the General
Fund.
Efficiency Time Payment Fund
The Efficiency Time Payment Fee can be used for the purpose of improving the efficiency of the administration of
justice in College Station. Approved revenues in FY12 total $7,962. There are no approved expenditures in FY12
for this fund. For Financial Statement purposes, this fund is located in the Governmental Funds section of this book.
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. As of June 2011,
legislature has approved the use of these funds for training, travel, office supplies, and other necessary expenses
relating to the position of the juvenile case manager to be paid from the Juvenile Case Manager fund. 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 $129,689 in FY12. FY12 expenditures in the amount of $97,900
will provide funding for the salary and benefits of the Juvenile Case Manager and the Community Programs
Assistant positions.
194
City of College Station
Court Technology Fee Fund
Fund Summary
10/25/2011 14:43
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 320,305$ 332,433$ 332,433$ 346,080$ 346,080$
REVENUES
Court Technology Fees 86,178$ 82,000$ 77,934$ 82,000$ 82,000$ 0.00%
Investment Interest 2,995 3,220 1,860 1,750 1,750 -45.65%
Other - - 9,413 18,000 18,000 N/A
Total Revenues 89,173$ 85,220$ 89,207$ 101,750$ 101,750$ 19.40%
Total Funds Available 409,478$ 417,653$ 421,640$ 447,830$ 447,830$
EXPENDITURES
Court Technology Projects 75,710$ 101,980$ 75,560$ 133,880$ 133,880$ 31.28%
Total Expenditures 75,710$ 101,980$ 75,560$ 133,880$ 133,880$ 31.28%
Increase (Decrease) in Fund Balance 13,463$ (16,760)$ 13,647$ (32,130)$ (32,130)$
Measurement Focus Adjustment (1,335)$
Ending Fund Balance 332,433$ 315,673$ 346,080$ 313,950$ 313,950$
Court Technology Fund ‐Sources Court Technology Fund ‐Uses
Court
Technology
Fees
98%
Investment
Interest
2%
Court
Technology
Projects
100%
195
City of College Station
Court Security Fee Fund
Fund Summary
10/25/2011 14:45
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
BEGINNING FUND BALANCE 209,889$ 156,611$ 156,611$ 93,188$ 93,188$
REVENUES
Court Security Fees 64,628$ 64,640$ 58,441$ 58,000$ 58,000$ -10.27%
Investment Interest 1,526 2,368 837 750 750 -68.33%
Other - - - - - N/A
Total Revenues 66,154$ 67,008$ 59,278$ 58,750$ 58,750$ -12.32%
Total Funds Available 276,043$ 223,619$ 215,889$ 151,938$ 151,938$
EXPENDITURES
Court Security 118,806$ 118,298$ 122,701$ 65,040$ 65,040$ -45.02%
Total Expenditures 118,806$ 118,298$ 122,701$ 65,040$ 65,040$ -45.02%
Increase (Decrease) in Fund Balance (52,652)$ (51,290)$ (63,423)$ (6,290)$ (6,290)$
Measurement Focus Adjustment (626)$
Ending Fund Balance 156,611$ 105,321$ 93,188$ 86,898$ 86,898$
Court Security Fees
Court Security Fund ‐Sources
98.72%
Investment Interest
1.28%
Court Security
100%
Court Security Fund ‐Uses
196
City of College Station
Court Security Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Court Security 118,807$ 118,298$ 122,701$ 65,040$ 65,040$ -45.02%
TOTAL 118,807$ 118,298$ 122,701$ 65,040$ 65,040$ -45.02%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 118,202$ 118,298$ 122,551$ 64,836$ 64,836$ -45.19%
Supplies 605 - 150 204 204 N/A
Maintenance - - - - - N/A
Purchased Services - - - - - N/A
Capital Outlay - - - - - N/A
TOTAL 118,807$ 118,298$ 122,701$ 65,040$ 65,040$ -45.02%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Court Security 2.50 2.50 2.00 1.00 1.00 -50.00%
TOTAL 2.50 2.50 2.00 1.00 1.00 -50.00%
* One full-time Marshal position was moved into the General Fund Court budget beginning in FY12.
197
City of College Station
Juvenile Case Manager Fee Fund
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 240,331$ 290,800$ 290,800$ 337,884$ 337,884$
REVENUES
Juvenile Case Manager Fees 129,387$ 128,000$ 126,495$ 128,000$ 128,000$ 0.00%
Interest Earnings 2,329 2,776 2,644 1,689 1,689 -39.16%
Total Revenues 131,716$ 130,776$ 129,139$ 129,689$ 129,689$ -0.83%
Total Funds Available 372,047$ 421,576$ 419,939$ 467,573$ 467,573$
EXPENDITURES
Operating Expenditures 80,084$ 90,148$ 82,055$ 97,900$ 97,900$ 8.60%
Total Expenditures 80,084$ 90,148$ 82,055$ 97,900$ 97,900$ 8.60%
Increase (Decrease) in Fund Balance 51,632$ 40,628$ 47,084$ 31,789$ 31,789$
Measurement Focus Adjustment (1,163)$
Ending Fund Balance 290,800$ 331,428$ 337,884$ 369,673$ 369,673$
Juvenile Case Manager Fees
99%
Juvenile Case Manager Fund ‐Sources
99%
Interest Earnings
1%
Operating Expenditures
100%
Juvenile Case Manager Fund ‐Uses
198
City of College Station
Juvenile Case Manager Fee Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Juvenile Case Manager 80,084$ 91,566$ 82,055$ 97,900$ 97,900$ 6.92%
TOTAL 80,084$ 91,566$ 82,055$ 97,900$ 97,900$ 6.92%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 80,084$ 91,566$ 82,055$ 92,995$ 92,995$ 1.56%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services - - - 4,905 4,905 N/A
Capital Outlay - - - - - N/A
TOTAL 80,084$ 91,566$ 82,055$ 97,900$ 97,900$ 6.92%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Juvenile Case Manager 1.75 1.75 1.75 1.75 1.75 0.00%
TOTAL 1.75 1.75 1.75 1.75 1.75 0.00%
199
City of College Staiton
Police Seizure
Fund Summary
11/4/2011 15:25
FY11 FY11 FY12 FY12
% Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 52,723$ 62,100$ 62,100$ 61,753$ 61,753$
REVENUES
Police Seizure Revenues 54,889$ 20,000$ 12,000$ 20,000$ 20,000$ 0.00%
Investment Earnings 648 735 500 525 525 -28.57%
Other - - - - - N/A
Total Revenues 55,537$ 20,735$ 12,500$ 20,525$ 20,525$ -1.01%
Total Funds Available 108,260 82,835$ 74,600$ 82,278$ 82,278$ -0.67%
EXPENDITURES
Police Seizure Programs 46,382$ 20,000$ 12,000$ 40,000$ 40,000$ 100.00%
Contingency - - - - - N/A
General & Administrative Transfer 796 847 847 - - -100.00%
Total Expenditures 47,178$ 20,847$ 12,847$ 40,000$ 40,000$ 91.87%
Increase (Decrease) in Fund Balance 8,359$ (112)$ (347)$ (19,475)$ (19,475)$
Measurement Focus Adjustment 1,018$
Ending Fund Balance 62,100$ 61,988$ 61,753$ 42,278$ 42,278$
Police Seizure Fund ‐Sources
Police Seizure
P
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 $20,525 in FY12. Expenditures of $40,000 are budgeted in FY12. The FY12
ending fund balance is anticipated to decrease 31.5% when compared to the FY11 estimated ending fund balance. The
expected decrease in fund balance is due appropriations being increased from $20,000 to $40,000 in FY12 for the one-time
purchase of additional equipment.
Police Seizure
Revenues
97%
Investment
Earnings
3%
Programs
100%
200
DRAFT ########
11/4/11 3:26 PM
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY11-FY12
REVENUES
Lot Sales 212,583$ 250,547$ 218,172$ 227,293$ 227,293$ (9.28%)
Investment Earnings 3,082 15,700 5,000 5,000 5,000 (68.15%)
Other - - - - - N/A
Total Revenues 215,665$ 266,247$ 223,172$ 232,293$ 232,293$ (12.75%)
EXPENDITURES
General & Administrative Transfers -$ 2,764$ 2,764$ -$ -$ (100.00%)
Total Expenditures -$ 2,764$ 2,764$ -$ -$ (100.00%)
Increase/Decrease in Fund Balance 215,665$ 263,483$ 220,408$ 232,293$ 232,293
Beginning Fund Balance 586,347$ 802,012$ 802,012$ 1,022,420$ 1,022,420$
Ending Fund Balance 802,012$ 1,065,495$ 1,022,420$ 1,254,713$ 1,254,713$
City of College Station
Memorial Cemetery Fund
Fund Summary
Lot Sales
98%
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 Special Revenue Fund that accounts for two thirds of the sales of cemetery lots and other
revenues that are accrued through the new Memorial Cemetery, which includes the Aggie Field of Honor. For FY12,
estimated revenue earnings are included at $232,293. Revenues are anticipated from the sale of lots at the new site and from
investment earnings. No expenditures are included in the FY12 approved budget in the Memorial Cemetery Fund. The
Operations and Maintenance costs associated with the Memorial Cemetery Fund are included in the General Fund Parks and
Recreation Department budget.
The FY12 estimated ending fund balance is anticipated to increase 22.72% when compared to the FY11 estimated ending
fund balance. The expected increase in fund balance is due to the lot sale and investment earning revenue estimated to be
received in the fund in FY12.
Investment
Earnings
2%
201
DRAFT
11/4/11 12:37 PM ############
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY11-FY12
REVENUES
Lot Sales 100,419$ 123,404$ 107,458$ 111,951$ 111,951$ (9.28%)
Investment Earnings 1,227 5,400 2,000 2,000 2,000 (62.96%)
Other - - - - - N/A
Total Revenues 101,646$ 128,804$ 109,458$ 113,951$ 113,951$ (11.53%)
EXPENDITURES
Advertising 50,696$ 13,395$ 13,395$ 10,000$ 10,000$ (25.35%)
Other - - 24 - - N/A
Total Expenditures 50,696$ 13,395$ 13,419$ 10,000$ 10,000$ (25.35%)
Increase/Decrease in Fund Balance 50,950$ 115,409$ 96,039$ 103,951$ 103,951$
Beginning Fund Balance 244,845$ 295,795$ 295,795$ 391,834$ 391,834$
Ending Fund Balance 295,795$ 411,204$ 391,834$ 495,785$ 495,785$
City of College Station
Memorial Cemetery Perpetual Care Fund
Fund Summary
Lot Sales
98%
Memorial Cemetery Perpetual
Care Fund ‐Sources Advertising
100%
Memorial Cemetery Perpetual
Care 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 Perpetual Care Fund is Special Revenue Fund that accounts for one third of cemetery lot sales
that are accrued through the Memorial Cemetery. For FY12, revenues are projected at $113,951. Revenues are
projected to come from the sale of lots at the new site and from interest earnings. FY12 expenditures are estimated to
be $10,000 for additional marketing efforts of the cemetery.
The FY12 estimated ending fund balance is anticipated to increase approximately 27% when compared to the FY11
estimated ending fund balance. The expected increase in fund balance is due to the lot sale and investment earnings
revenue estimated to be received in the fund in FY12.
Investment
Earnings
2%
202
City of College Station
Cemetery Perpetual Care Fund
Fund Summary
#############
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Fund Balance 1,654,570$ 1,683,022$ 1,683,022$ 1,710,982$ 1,710,982$
REVENUES
Sale of Cemetery Lots 24,725$ 15,000$ 20,000$ 15,000$ 15,000$ 0.00%
Investment Income 7,640 20,000 8,000 8,000 8,000 (60.00%)
Other (800) - - - - N/A
Total Revenues 31,565$ 35,000$ 28,000$ -$ 23,000$ (34.29%)
Total Funds Available 1,686,135$ 1,718,022$ 1,711,022$ 1,710,982$ 1,733,982$ 0.93%
EXPENDITURES & TRANSFERS
Other 3,113$ -$ 40$ -$ -$ N/A
Total Expenditures & Transfers 3,113$ -$ 40$ -$ -$ N/A
Increase in Fund Balance 28,452$ 35,000$ 27,960$ -$ 23,000$
Ending Fund Balance 1,683,022$ 1,718,022$ 1,710,982$ 1,710,982$ 1,733,982$
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 Special Revenue Fund that accounts for sales of cemetery lots and other
revenues that are accrued through the College Station Cemetery. No expenditures are budgeted in this fund for FY12.
The Operations and Maintenance costs associated with the Cemetery Perpetual Care Fund are included in the General
Fund Parks and Recreation Department budget.
For FY12, revenues are budgeted at $23,000. The College Station Cemetery has a limited number of lots remaining
for sale and, therefore, revenues are projected to decrease.
Sale of Cemetery Lots
65%
Investment Income
35%
203
Special Revenue
Capital Improvement Projects
These funds are budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when
they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the
related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the
Financial Policies.
SPECIAL REVENUE CAPITAL PROJECTS
Below are descriptions of the special revenue capital projects included in the FY12 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
FY12, expenditures for Park Land Dedication projects are estimated at $1,420,175 for projects that are anticipated to be
completed in the various park zones. Funds in the amount of $4,895 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 $36,000 is
included for improvements at Carter Crossing Park. The park will be constructed in phases as funds become available and
is planned to ultimately include sidewalks, an entry plaza, a tot playground, creek crossings, benches and trees with
irrigation. $208,280 is the FY12 estimated expenditure for improvements at Southwest Park. This phase of the project will be
the construction of a 10 foot wide hike and bike trail through Southwest Park. The trail will connect with the north end of the
Campus Village Trail and will continue to Southwest Parkway. The project will include a bridge crossing, retaining wall,
and box culverts. The project will be designed in-house by Public Works staff. It is estimated that $10,000 will be spent in
FY12 for phase III of John Crompton Park. The total project budget for this phase is $149,000. The FY12 expenditure
reflects the estimate of what is needed to complete this phase of the project. 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.
Drainage Capital Improvement Projects
Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from residential and
commercial utility users. Significant projects include a projected $355,000 for Greenways land acquisition throughout the
City. The City’s Greenways Master Plan calls for future trail development in urban and suburban greenways. The funds for
this project were from prior years’ debt issue. $200,000 is included for Minor Drainage Improvement projects. These
funds are used for minor unscheduled drainage projects that arise throughout the fiscal year. $286,000 is included for
Erosion Control in the Wolf Pen Creek trail area. Bank stabilization measures will be designed and constructed to protect
the trails, irrigation, benches and other improvements in the upper trails area from erosion. An estimated $50,070 is included
for Stormwater Mapping projects. These funds will be used for mapping of the City’s stormwater infrastructure. Finally,
$500,000 is included for the completion of a Drainage Master Plan. The results of the study will be an inventory of existing
infrastructure and a twenty (20) year maintenance and infrastructure improvement plan for those portions of the drainage
basins that lie within the city limits. The plan will form the foundation for future infrastructure projects.
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. A balance of approximately $3.2 million remains in the WPC TIF Fund. A determination will be made in FY12 as to
how the remaining balance will be spent.
Additional O&M Costs
The FY12 Approved Budget includes a number of special revenue capital projects that have been recently completed and
204
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 (i.e. for additional personnel). In some situations the anticipated O&M cost is added to the base budget (i.e.
additional budget for utility costs).
Funds have been included in the FY12 Approved Parks and Recreation base budget for estimated O&M costs associated with
several Special Revenue capital projects. $15,000 has been included to cover estimated supply and landscaping costs in
Southwest Park. In addition, $150 has been included for electric utility costs related to the Rain Water Harvesting project that
is anticipated will be completed in FY11. Finally, $92,000 has been for estimated O&M costs associated with capital projects
in the WPC TIF area. Estimated costs include funds for temporary/seasonal personnel, supplies, contract labor and utility
costs.
Departments are expected to consider the impact of current and planned capital improvement projects on operations and
maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all
City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business
Plans are used by the Finance Office in financial forecasting.
A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the special revenue capital
projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore,
departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may
also be made to delay projects for which O&M funding does not exist.
205
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 10-11 FY 11-12
NUMBER AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:1,319,067$ 1,587,848$
ADDITIONAL RESOURCES:
CONTRIBUTIONS 300,000$ 300,000$
INVESTMENT EARNINGS 16,000 5,000
INTRAGOVERNMENTAL TRANSFERS - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 316,000$ 305,000$
TOTAL RESOURCES AVAILABLE 1,635,067$ 1,892,848$
PARKLAND DEDICATION FUND
ZONE 1 PARK PK0051 15,000 - 18,000 15,000
ZONE 2 PARK PK0052 20,000 - - 20,000
UNIVERSITY PARK PK0410 12,000 - 12,000 -
ZONE 3 PARK PK0053 85,000 - 70,000 85,000
CENTRAL PK RAINWATER HARVESTING PK1013 50,000 50,000 - -
ZONE 4 PARK PK0054 - - 37,000 -
CARTER CROSSING PARK PK1202 36,000 - - 36,000
ZONE 5 PARK PK0055 - - - -
ZONE 6 PARK PK0056 95,000 - 95,000 95,000
SOUTHWEST PARK DEVELOPMENT PK0806 268,000 258,000 10,000 -
ZONE 7 PARK PK0057 10,000 - - 10,000
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 20,000 - - 20,000
ZONE 10 PARK PK0060 285,000 170,000 285,000
ZONE 11 PARK PK0061 - - 32,000 -
ZONE 12 PARK PK0824 24,000 - 24,000 24,000
ZONE 13 PARK PK0807 - - - -
ZONE 14 PARK PK0717 77,000 - 77,000 77,000
ZONE 15 PARK PK0808 325,000 - 268,000 325,000
COMMUNITY PARK ZONE B PK1203 155,000 - - 155,000
SOUTHWOOD VALLEY IMP PK1117 60,000 - 60,000 -
COMMUNITY PARK ZONE C PK1204 35,000 - - 35,000
NEIGHBORHOOD PARK ZONE 24 PK1205 15,000 - - 15,000
CLOSED PROJECTS 103,500 -
CAPITAL PROJECTS SUBTOTAL 470,000$ 1,026,500$ 1,197,000$
OTHER - -
GENERAL & ADMIN. CHARGES 19,513 26,373
TOTAL EXPENDITURES 1,046,013$ 1,223,373$
CAFR Adjustment
ENDING FUND BALANCE:589,054$ 669,475$
BUDGET APPROPRIATIONS
206
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
1,489,259$ 1,669,186$ 1,587,848$ 453,160$ 431,787$ 416,787$ 401,787$ 386,787$
590,487$ 300,000$ 300,000$ -$ -$ -$ -$
5,879 8,000 5,000 5,000 5,000 5,000 5,000 5,000
- - - - - - -
- - - - - - -
596,366$ 308,000$ 305,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$
2,085,625$ 1,977,186$ 1,892,848$ 458,160$ 436,787$ 421,787$ 406,787$ 391,787$
- - - 15,000 - - - - -
- - - 20,000 - - - - -
1,785 5,320 4,895 - - - - -
- - - 85,000 - - - - -
- - 50,000
- - - - - - - - -
- - - 36,000 - - - - -
- 650 - - - - - - -
- 502 - 95,000 - - - - -
220 - 59,500 208,280 - - - - -
- - - 10,000 - - - - -
54,957 27,956 56,087 10,000 - - - - -
- - - - - - - - -
- - 63,000 - - - - - -
- - - 20,000 - - - - -
- - - 285,000 - - - - -
- - - - - - - - -
- - - 24,000 - - - - -
- - - - - - - - -
- - - 77,000 - - - - -
- 6 - 325,000 - - - - -
- - - 155,000 - - - - -
- - 60,000 - - - - - -
- - - 35,000 - - - - -
- - - 15,000 - - - - -
372,767 82,000
55,177$ 403,666$ 375,907$ 1,420,175$ -$ -$ -$ -$ -$
- - - - - - -
13,431 19,513 26,373 20,000 20,000 20,000 20,000 20,000
417,097$ 389,338$ 1,439,688$ 26,373$ 20,000$ 20,000$ 20,000$ 20,000$
658$
1,669,186$ 1,587,848$ 453,160$ 431,787$ 416,787$ 401,787$ 386,787$ 371,787$
PROJECTED EXPENDITURES
207
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY10-11 FY11-12
NUMBER AMOUNT THROUGH FY10 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:2,216,320$ 2,244,529$
ADDITIONAL RESOURCES:
UTILITY REVENUES 1,886,800$ 1,976,200$
INTEREST ON INVESTMENTS 29,900 8,100
BOND PROCEEDS - -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS 14,000 13,473
TRANSFERS OUT - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 1,930,700$ 1,997,773$
TOTAL RESOURCES AVAILABLE 4,147,020$ 4,242,302$
DRAINAGE CAPITAL
GREENWAYS PROJECTS SD9903 3,640,000$ 3,640,000 - -
MINOR DRAINAGE IMPROVEMENTS SD1201 ANNUAL 70,407 123,851 200,000
EMERALD FOREST DRAINAGE IMP SD1006 257,120$ 237,120 20,000 -
SOUTHWOOD 5-7 SD1103 56,149$ - 56,149 -
WOLF PEN CREEK EROSION CONTROL SD1102 312,000$ - 50,500 261,500
STORMWATER MAPPING SD0523 67,070$ 34,070 16,000 -
MTIGATION FENCING - ARRINGTON/DECATUR SD0901 100,000$ 100,000 - -
DRAINAGE MASTER PLAN SD1202 500,000$ - - 500,000
CLOSED PROJECTS - - -
CAPITAL G&A 212,922 160,510
CAPITAL PROJECTS SUBTOTAL 479,422$ 1,122,010$
BUDGET APPROPRIATIONS
DRAINAGE OPERATIONS
DRAINAGE INSPECTION (PLANNING & DEV SERVICES) ANNUAL - 74,300
DRAINAGE MAINTENANCE OPERATIONS (PUBLIC WORKS)ANNUAL 869,531 941,713
PAY PLAN CONTINGENCY - -
MOSQUITO ABATEMENT 7,200 7,200
BEE CREEK MITIGATION MONITORING/REPORTING (SD0902)28,000 13,000
TRANSFERS OUT 65,000 -
GENERAL & ADMIN. 315,451 330,845
TOTAL EXPENDITURES 1,764,604$ 2,489,068$
Measurement Focus Adjustment
ENDING FUND BALANCE: 2,382,416$ 1,753,234$
208
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2011-2012 THROUGH FISCAL YEAR 2016-2017
PROJECT
EXPENDITURES ACTUAL ESTIMATED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17
2,932,126$ 2,505,270$ 2,244,529$ 1,323,664$ 1,276,382$ 1,568,615$ 1,883,773$ 2,216,317$
1,895,263$ 1,918,632$ 1,976,200$ 2,035,500$ 2,096,600$ 2,159,500$ 2,224,300$ 2,291,000$
14,915 12,000 8,100 10,000 10,000 10,000 12,000 14,000
- - - - - - - -
- - - - - - - -
- - 13,473 - - - - -
- - - - - - - -
- - - - - - - -
1,910,178$ 1,930,632$ 1,997,773$ 2,045,500$ 2,106,600$ 2,169,500$ 2,236,300$ 2,305,000$
4,842,304$ 4,435,902$ 4,242,302$ 3,369,164$ 3,382,982$ 3,738,115$ 4,120,073$ 4,521,317$
2,356,401 493,106 127,500 355,000 307,993 - - - -
- 194,258 200,000 200,000 200,000 200,000 200,000 200,000
- 41,192 215,928 - - - - - -
- - 56,149 - - - - - -
- - 26,000 286,000 - - - - -
- - - 50,070 17,000 - - - -
2,944 15,764 40,800 - - - - - -
- - - 500,000 - - - - -
409,121 81,877
212,922 160,510 165,325 170,285 175,394 180,655 186,075
959,182$ 955,434$ 1,551,580$ 690,318$ 370,285$ 375,394$ 380,655$ 386,075$
PROJECTED EXPENDITURES
- - 74,300 76,529 78,825 81,190 83,625 86,134
817,631 820,288 941,713 969,964 999,063 1,029,035 1,059,906 1,091,703
- - - - - -
17,760 7,200 7,200 7,200 7,200 7,200 7,200 7,200
- 28,000 13,000 8,000 8,000 - - -
- 65,000 - - - - - -
555,426 315,451 330,845 340,770 350,993 361,523 372,369 383,540
2,349,999$ 2,191,373$ 2,918,638$ 2,092,782$ 1,814,367$ 1,854,342$ 1,903,756$ 1,954,653$
12,965
2,505,270$ 2,244,529$ 1,323,664$ 1,276,382$ 1,568,615$ 1,883,773$ 2,216,317$ 2,566,665$
209
Projected Projected Projected Projected Projected Projected
FY12 FY13 FY14 FY15 FY16 FY17 Comments
Parkland Dedication
Southwest Park Development 15,000 15,450 15,914 16,391 16,883 17,389 Supplies and landscaping contract
Rain Water Harvesting 150 155 159 164 169 174 Electric utility costs
Parkland Projects Totals 15,150$ 15,605$ 16,073$ 16,555$ 17,051$ 17,563$
Wolf Pen Creek (WPC) TIF Projects
WPC TIF Capital Projects 92,000 94,760 97,603 100,531 103,547 106,653 Temporary/seasonal personnel, supplies,
chemicals, contract labor and utility costs
WPC Projects Totals 92,000$ 94,760$ 97,603$ 100,531$ 103,547$ 106,653$
Total Estimated O&M Costs 107,150$ 110,365$ 113,675$ 117,086$ 120,598$ 124,216$
Special Revenue 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.
210
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
2010 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
Property casualty costs are anticipated to increase in the future as the cost of insurance and litigation rises. Changes that have
occurred in the last several years include increasing the deductibles for the City and implementing risk management and
safety programs that better controls claims and costs.
FY12 revenue premiums are based on the actual amounts assigned to the various operating activity centers. Approved
investment earnings are $1,000 and other revenues $30,000. The total approved revenues for the Property Casualty Fund are
$1,492,910. Approved expenditures in this fund are $1,637,161. Legal expenses due to ongoing litigation have resulted in
higher costs in recent years. Claim costs are projected to be higher this year and premiums are anticipated to remain fairly
flat. The FY12 estimated ending working capital is anticipated to decrease 73% when compared to the FY11 estimated
ending working capital. Contributions to this fund were increased in FY11 to increase the fund balance. The contribution
level has been brought back down in FY12.
Employee Benefits Fund
The City has developed several health care plans for city employees to help meet the needs of rising health care costs.
Approved revenues in this fund are $9,003,244. 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 put in
place to help control costs. These changes include increasing deductibles and copayments. City contributions and employee
contributions will increase by 10% this fiscal year. FY12 expenditures are based on estimates of future claims, premiums,
and other miscellaneous costs. The total approved expenditures for the Benefits Fund is $9,138,943.
Workers Compensation Fund
Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Workers Compensation
costs. Approved FY12 revenues in this fund are $805,538. In FY11, premiums were reduced in this fund to provide for a one-
time contribution to the Property Casualty Fund. For FY12, the premiums have been restored to FY10 contribution levels.
The total approved expenditures in this fund for FY12 are $747,874. 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 for FY12 are
$230,042. Claims costs are anticipated to rise in FY12, approved expenditures in this fund are $260,600. The FY12
estimated ending working capital is anticipated to decrease 15% compared to the FY11 estimated ending working capital.
This is a result of FY12 claims cost being higher than in FY11.
211
City of College Station
Property Casualty
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Working Capital, accrual basis of
accounting 180,072$ (224,418)$ (224,418)$ 197,037$ 197,037$
REVENUES
Premiums 944,618$ 1,721,200$ 1,721,200$ 1,461,910$ 1,461,910$ -15.06%
Investment Earnings 2,344 3,400 3,400 1,000 1,000 -70.59%
Other 114,604 30,000 30,000 30,000 30,000 0.00%
Total Revenues 1,061,567$ 1,754,600$ 1,754,600$ 1,492,910$ 1,492,910$ -14.91%
EXPENDITURES AND TRANSFERS
Administration 90,155$ 114,353$ 116,862$ 80,661$ 80,661$ -29.46%
Professional Services 6,000 6,000 10,500 10,500 10,500 75.00%
Administration Fees (Appraisals)- 22,880 - - - -100.00%
Defense Costs 899,685 615,000 600,000 924,000 924,000 50.24%
Third Party Administraton Fees - - 26,000 26,000 26,000 N/A
Claims 196,164 300,000 330,000 346,500 346,500 15.50%
Premiums 265,758 284,000 236,283 248,000 248,000 -12.68%
Reimbursed Administration - - 12,000 - - N/A
Other Operating 2,208 - 1,500 1,500 1,500 N/A
Pay Plan - 542 - - - -100.00%
Total Operating Expenses & Xfers 1,459,969$ 1,342,775$ 1,333,145$ 1,637,161$ 1,637,161$ 21.92%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (398,401)$ 411,825$ 421,455$ (144,251)$ (144,251)$
Measurement Focus Adjustment (6,089)$
Ending Working Capital, accrual basis of
accounting (224,418)$ 187,407$ 197,037$ 52,786$ 52,786$
Year-End Estimate: premiums based on once yearly payment to 3rd party insurance (Malpractice EMS & EM Advisor, special event coverage (parks)
and prop/casualty premiums).
Premiums
97.92%
Investment
Earnings
0.07%
Other
2.01%
Property Casualty Fund ‐Sources
Administration
4.93%
Professional
Services
0.64%
Administration
Fees
(Appraisals)
0.00%
Defense Costs
56.44%
Third Party
Administraton
Fees
1.59%
Claims
21.16%
Premiums
15.15%
Other Operating
0.09%
Property Casualty Fund ‐Uses
212
City of College Station
Property Casualty Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Property Casualty 96,155$ 120,353$ 127,362$ 91,161$ 91,161$ -24.26%
TOTAL 96,155$ 120,353$ 127,362$ 91,161$ 91,161$ -24.26%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 90,155$ 114,353$ 116,862$ 80,661$ 80,661$ -29.46%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 6,000 6,000 10,500 10,500 10,500 75.00%
Capital Outlay - - - - - N/A
TOTAL 96,155$ 120,353$ 127,362$ 91,161$ 91,161$ -24.26%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Property Casualty 1.5 1.5 1.5 1.0 1.0 -33.33%
TOTAL 1.5 1.5 1.5 1.0 1.0 0.00%
213
City of College Station
Employee Benefits
Fund Summary
11/4/2011 14:08
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Working Capital, accrual basis
of accounting 4,332,763$ 3,352,789$ 3,352,789$ 2,918,176$ 2,918,176$
REVENUES
City Contribution 5,571,809$ 6,528,909$ 6,404,833$ 7,390,188$ 7,390,188$ 13.19%
Employee Contribution 1,574,933 1,588,000 1,378,200 1,513,800 1,513,800 -4.67%
COBRA Premiums 25,069 10,000 10,000 10,100 10,100 1.00%
Other Operating Revenues 66,559 71,015 71,015 74,566 74,566 5.00%
Investment Earnings 44,289 29,583 29,583 14,590 14,590 -50.68%
Intergovernmental 13,914 - 5,000 - - N/A
Total Revenues 7,296,573$ 8,227,507$ 7,898,631$ 9,003,244$ 9,003,244$ 9.43%
Total Funds Available 11,629,336$ 11,580,296$ 11,251,420$ 11,921,420$ 11,921,420$ 2.95%
EXPENDITURES & TRANSFERS
Administration 71,238$ 71,841$ 74,340$ 74,808$ 74,808$ 4.13%
Administration Fees 484,467 504,711 508,067 533,038 533,038 5.61%
Claims 6,712,577 7,627,890 6,570,713 7,259,389 7,259,389 -4.83%
Premiums 789,566 922,381 987,613 1,029,863 1,029,863 11.65%
General & Administrative Transfers 29,248 40,000 40,000 40,000 62,375 55.94%
Other Operating 91,377 168,617 152,511 154,470 154,470 -8.39%
Contingency - 25,000 - 25,000 25,000 0.00%
Pay Plan - 533 - - - -100.00%
Total Operating Expenses & Transfers 8,178,473$ 9,360,973$ 8,333,244$ 9,116,568$ 9,138,943$ -2.37%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (881,900)$ (1,133,466)$ (434,613)$ (113,324)$ (135,699)$
Measurement Focus Adjustment (98,074)$
Ending Working Capital, accrual basis of
accounting 3,352,789$ 2,219,323$ 2,918,176$ 2,804,852$ 2,782,477$
Admin
0.75%
Admin Fees
5.39%
Claims
79.43%
Premiums
11.27%G&ATransfers
0.68%
Other
Operating
1.69%
Pay Plan
0.00%
Employee Benefits Fund ‐Uses
City
Contribution
82.08%
Employee
Contribution
16.81%
COBRA
Premiums
0.11%
Other
Operating
Revenue
0.83%
Investment
Earnings
0.16%
Employee Benefits Fund ‐Sources
214
City of College Station
Employee Benefits Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Employee Benefits 71,238$ 71,841$ 74,340$ 74,808$ 74,808$ 4.13%
TOTAL 71,238$ 71,841$ 74,340$ 74,808$ 74,808$ 4.13%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 71,031$ 71,841$ 74,067$ 74,376$ 74,376$ 3.53%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 207 - 273 432 432 N/A
Capital Outlay - - - - - N/A
TOTAL 71,238$ 71,841$ 74,340$ 74,808$ 74,808$ 4.13%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Employee Benefits 1.0 1.0 1.0 1.0 1.0 0.00%
TOTAL 1.0 1.0 1.0 1.0 1.0 0.00%
215
City of College Station
Workers Compensation
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Working Capital, accrual basis of
accounting 1,741,901$ 1,895,642$ 1,895,642$ 1,724,322$ 1,724,322$
REVENUES
Premiums 775,244$ 420,845$ 386,149$ 794,416$ 794,416$ 88.77%
Other Operating Revenues 1,464 1,000 2,000 2,000 2,000 100.00%
Investment Earnings 18,639 20,530 10,857 8,622 8,622 -58.00%
Reimbursed Expenses - - 20,000 500 500 N/A
Total Revenues 795,347$ 442,375$ 419,006$ 805,538$ 805,538$ 82.09%
EXPENDITURES AND TRANSFERS
Administration 127,070$ 114,353$ 116,858$ 80,660 80,660 -29.46%
Professional Services - 14,700 10,500 11,025 11,025 -25.00%
Safety Boots - 22,500 22,500 22,500 22,500 0.00%
Administration Fee 52,000 96,800 26,000 27,300 27,300 -71.80%
Other Operating Expenses 426 - 400 404 404 N/A
Claims 305,028 225,000 301,701 288,000 288,000 28.00%
Premiums 144,900 181,016 112,367 117,985 117,985 -34.82%
Pay Plan - 542 - - - -100.00%
Other Transfers - - - 200,000 200,000 N/A
Total Operating Expenses & Xfers 629,424$ 654,911$ 590,326$ 747,874$ 747,874$ 14.19%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 165,923$ (212,536)$ (171,320)$ 57,664$ 57,664$
Measurement Focus Adjustment (12,182)$
Ending Working Capital, accrual basis of
accounting 1,895,642$ 1,683,106$ 1,724,322$ 1,781,986$ 1,781,986$
Premiums
98.68%
Other
Operating
Revenues
0.25%
Investment
Earnings
1.07%
Workers Compensation Fund ‐Sources
Admin
10.55%
Professional
Services
1.47%
Safety Boots
3.01%
Admin Fee
3.65%
Other
Operating
Expenses
0.05%
Claims
38.51%
Premiums
15.78%Other
Transfers
26.74%
Workers Compensation Fund ‐Uses
216
City of College Station
Workers Compensation Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Workers Compensation 127,070$ 151,553$ 149,858$ 114,185$ 114,185$ -24.66%
TOTAL 127,070$ 151,553$ 149,858$ 114,185$ 114,185$ -24.66%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 90,563$ 114,353$ 116,858$ 80,660$ 80,660$ -29.46%
Supplies 21,807 22,500 22,500 22,500 22,500 0.00%
Maintenance - - - - - N/A
Purchased Services 14,700 14,700 10,500 11,025 11,025 -25.00%
Capital Outlay - - - - - N/A
TOTAL 127,070$ 151,553$ 149,858$ 114,185$ 114,185$ -24.66%
PERSONNEL
Proposed Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Workers Compensation 1.50 1.50 1.50 1.00 1.00 -33.33%
TOTAL 1.50 1.50 1.50 1.00 1.00 0.00%
217
City of College Station
Unemployment Compensation
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
Beginning Working Capital, accrual basis of
accounting 207,008$ 234,020$ 234,020$ 208,588$ 208,588$
REVENUES
Premiums 55,211$ 32,568$ 32,568$ 28,999$ 28,999$ -10.96%
Investment Earnings 1,977 4,188 2,000 1,043 1,043 -75.10%
Other Transfers In - - - 200,000 200,000 N/A
Total Revenues 57,188$ 36,756$ 34,568$ 230,042$ 230,042$ 525.86%
EXPENDITURES
Claims 29,240$ 34,330$ 60,000$ 260,600$ 260,600$ 659.10%
Total Operating Expenses & Transfers 29,240$ 34,330$ 60,000$ 260,600$ 260,600$ 659.10%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 27,948$ 2,426$ (25,432)$ (30,558)$ (30,558)$
Measurement Focus Adjustment (936)$
Ending Working Capital, accrual basis of
accounting 234,020$ 236,446$ 208,588$ 178,030$ 178,030$
Premiums
96.53%
Unemployment Compensation Fund ‐Sources Unemployment Compensation Fund ‐Uses
Investment
Earnings
3.47%
Claims
100.00%
218
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 after it has been approved by the director of each
department.
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.
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 have not been included in the fund since FY11.
The management restructuring that occurred in FY11 has allowed the City to reduce the number of replacement vehicles that
will need to be purchased in FY12. The elimination of 2 parking officer positions in the Police Department allowed one
vehicle to be transferred to Fiscal Services for use by the Meter Services division. Additionally, the restructuring of the Parks
and Recreation Operations activities allowed a vacated vehicle to replace another PARD vehicle that was eligible for
replacement in FY12. These changes will save the city $58,000 in equipment replacement expenditures in FY12.
On some vehicle purchases, a trade-in is anticipated and the trade-in value is used to offset the expected cost of the vehicle. A
list outlining the vehicles to be replaced is included on the following pages.
219
11/4/2011 14:12
11/4/2011 14:12 FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 to FY12
REVENUES
Fleet Rentals 2,986,632$ 2,987,265$ 2,987,265$ 3,230,844$ 3,230,844$ 8.15%
Phone System Rentals 29,930 - - - - N/A
Radio System Rentals 63,446 - - - - N/A
Mobile Data Terminal Rentals 118,244 62,018 62,018 87,945 87,945 41.81%
Mobile Video Camera Systems 65,000 65,000 65,000 65,000 65,000 0.00%
Copier Rentals 66,387 66,328 66,328 67,382 67,382 1.59%
Uninterruptible Power Supply Rentals 24,875 26,732 26,732 26,755 26,755 0.09%
Investment Income 44,440 83,110 45,000 40,000 40,000 -51.87%
Certificates of Obligation Income - 1,000,000 - - - -100.00%
Transfers In - 1,038,691 2,038,691 - - -100.00%
Other Non Operating Revenues 84,315 200,000 200,000 75,000 75,000 -62.50%
Total Revenues 3,483,269$ 5,529,144$ 5,491,034$ 3,592,926$ 3,592,926$ -35.02%
EXPENDITURES
Fleet Purchase & Replacement 3,017,044$ 5,047,895$ 4,747,478$ 3,933,000$ 3,933,000$ -22.09%
Copier Replacement 13,345 68,523 68,523 35,445 35,445 -48.27%
Mobile Data Terminal Replacement 295,103 66,459 4,075 45,461 45,461 -31.60%
Mobile Video Camera Systems 50,103 - - - - N/A
Uninterruptible Power Supply Replacement 7,111 31,455 27,380 30,920 30,920 -1.70%
Contingency - 40,000 - 40,000 40,000 0.00%
Other 1,181,461 - - - - N/A
Total Expenditures 4,564,167$ 5,254,332$ 4,847,456$ 4,084,826$ 4,084,826$ -22.26%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (1,080,898)$ 274,812$ 643,578$ (491,900)$ (491,900)$
Measurement Focus Adjustment 1,328,512$
City of College Station
Equipment Replacement Fund
Fund Summary
Beginning Working Capital, accrual basis of
accounting 5,390,420$ 5,638,034$ 5,638,034$ 6,281,612$ 6,281,612$
Ending Working Capital, accrual basis of
accounting 5,638,034$ 5,912,846$ 6,281,612$ 5,789,712$ 5,789,712$
Fleet Rentals
89.9%
Mobile Data
Terminal
Rentals
2.4%
Mobile Video
Camera
Systems
1.8%
Copier Rentals
1.9%
UPS Rentals
0.7%
Investment
Income
1.1%
Other Non
Operating
Revenues
2.1%
Equipment Replacement Fund ‐Sources
Fleet Purchase
& Replacement
96.3%
Copier
Replacement
0.9%MDT
Replacement
1.1%
UPS
Replacement
0.8%
Contingency
1.0%
Equipment Replacement Fund ‐Uses
220
Department Ref #Year Description Replacement
Cost
Police 4167 2008 Ford Police Interceptor 42,000$
Police 4168 2008 Ford Police Interceptor 42,000
Police 4169 2008 Ford Police Interceptor 42,000
Police 4170 2008 Ford Police Interceptor 42,000
Police 4171 2008 Ford Police Interceptor 42,000
Police 4172 2008 Ford Police Interceptor 42,000
Police 4809 2006 Ford F150 Truck 29,000
Police Department Total 281,000$
Public Works 1910 1999 Ford F250 Truck 35,000$
Public Works 3175 2002 Wirtgen Milling Machine 400,000
Public Works 3109 2003 Ford F250 Truck 29,000
Public Works 3170 1998 Woods D80 Shredder 6,000
Public Works Total 470,000$
Parks and Recreation 8207 2003 Ford E350 Bus 43,000$
Parks and Recreation 8208 2003 Ford E350 Bus 43,000
Parks and Recreation 8318 1998 Trim Trailer 3,000
Parks and Recreation 8322 2001 Ford Crew Cab 1 Ton w/ Utility 40,000
Parks and Recreation 8346 2001 Ford Crew Cab 1 Ton w/ Utility 40,000
Parks and Recreation 8353 2002 Chevrolet Crew Cab 1 Ton 40,000
Parks and Recreation 8365 2006 Toro 4100 33,000
Parks and Recreation 8424 2000 Ford F450 Truck 40,000
Parks and Recreation 8426 2004 Grasshopper Mower 15,000
Parks and Recreation Total 297,000$
General Fund Total 1,048,000$
Electric 9269 2002 Ford F350 Utility Truck 40,000$
Electric Fund Total 40,000$
Water 9424 2003 Ford F350 Crew Cab Truck 40,000
Water Fund Total 40,000$
Wastewater 9529 1995 Ford Flatbed Truck 29,000$
Wastewater 9536 2003 GMC G3500 Van with Camera 210,000
Wastewater 9537 2005 Ford F350 Crew Cab w/ Utility 40,000
Wastewater Fund Total 279,000$
Sanitation 7115 2005 GMC Manual Side Loader 138,000$
Sanitation 7136 2005 Autocar Automated Side Loader 285,000
Sanitation 7137 2005 Autocar Automated Side Loader 285,000
Sanitation 7138 2005 Sterling Rear Loader 222,000
Sanitation 7139 2005 Sterling Rear Loader 222,000
Sanitation 7202 2004 Volvo Roll Off 230,000
Sanitation 7218 2007 Autocar Front Loader 290,000
Sanitation 7219 2007 Autocar Front Loader 290,000
Sanitation 7222 2002 Ford 1/2 Ton Truck 29,000
Sanitation 7228 2004 Autocar Side Loader 285,000
Sanitation Total 2,276,000$
Total Vehicle Replacement Costs (All Funds)3,683,000$
FY12 Approved Fleet Replacement Schedule
221
FY12 Approved New Fleet Purchases
Department Description Replacement
Cost
Fire Ambulance for FS #6 250,000$
Total New Fleet Purchases 250,000$
Total Vehicle Replacement Costs and New Fleet Purchases 3,933,000$
FY12 Approved Copier Replacement Schedule
Department Description Replacement
Cost
Planning & Development Services IR5020/10503760 13,085$
Parks & Recreation IR7200/10504019 22,360
Total Copier Replacement Costs 35,445$
FY12 Approved Mobile Data Terminal (MDT) Replacement Schedule
Department Description Replacement
Cost
Fire Panasonic Toughbook 19 (13)45,461$
Total MDT Replacement Costs 45,461$
222
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 2010 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 $2,342,713 are approved for fiscal year 2012.
FY12 approved expenses are $2,342,713. One service level adjustment totaling $23,661 was approved in FY12 for the
replacement of hand held meters in the Meter Services division.
223
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Bud get Estimate Base Budget Budget FY11 to FY12
BEGINNING WORKING CAPITAL 33,745$ 192,414$ 192,414$ 132,253$ 132,253$
REVENUES & SERVICE CHARGES
Service Charges 2,081,929$ 2,037,889$ 2,037,889$ 2,123,302$ 2,146,963$ 5.35%
Other Operating Revenues 188,875 220,198 191,900 195,000 195,000 (11.44%)
Investment Income 316 416 975 750 750 80.29%
Reimbursed Expenses 12,360 - - - - N/A
Non Operating 6,894 - - - - N/A
Total Revenues 2,290,374$ 2,258,503$ 2,230,764$ 2,319,052$ 2,342,713$ 3.73%
Total Funds Available 2,324,119$ 2,450,917$ 2,423,178$ 2,451,305$ 2,474,966$ 0.98%
EXPENDITURES
Collections* 1,558,114$ 1,642,399$ 1,665,848$ 1,716,676$ 1,716,676$ 4.52%
Meter Service* 555,977 618,194 625,077 602,376 626,037 1.27%
Contingency - (2,090) - - - (100.00%)
Other - 33,000 - - - (100.00%)
Total Expenditures 2,114,091$ 2,291,503$ 2,290,925$ 2,319,052$ 2,342,713$ 2.23%
Increase/Decrease in Working Capital 176,283$ (33,000)$ (60,161)$ -$ -$
Measurement Focus Adjustment (17,614)$
ENDING WORKING CAPITAL 192,414$ 159,414$ 132,253$ 132,253$ 132,253$
Utility Customer Service Fund
City of College Station
Utility Customer Service Fund ‐Utility Customer Service Fund ‐Uses
* Collections and Meter services make up the Operations & Maintenance portion of the Utility Customer Service Budget.
Service
Charges
91.64%
Other
Operating
Revenues
8.32%
Investment
Income
0.03%
Utility Customer Service Fund ‐
Sources
Collections*
73.28%
Meter
Service*
26.72%
Utility Customer Service Fund ‐Uses
224
City of College Station
Utility Customer Service Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Billing/Collections 1,558,114$ 1,642,399$ 1,665,848$ 1,716,676$ 1,716,676$ 4.52%
Meter Services 555,977 618,194 625,077 602,376 626,037 1.27%
TOTAL 2,114,091$ 2,260,593$ 2,290,925$ 2,319,052$ 2,342,713$ 3.63%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 1,316,958$ 1,377,422$ 1,396,583$ 1,409,188$ 1,409,188$ 2.31%
Supplies 54,158 60,535 58,033 64,965 88,626 46.40%
Maintenance 19,376 24,420 20,220 24,455 24,455 0.14%
Purchased Services 719,999 779,668 816,089 820,444 820,444 5.23%
Capital Outlay 3,600 18,548 - - - -100.00%
TOTAL 2,114,091$ 2,260,593$ 2,290,925$ 2,319,052$ 2,342,713$ 3.63%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Billing Collections 19.00 19.00 18.00 18.00 18.00 -5.26%
Meter Services 10.50 10.50 10.50 10.50 10.50 0.00%
TOTAL 29.50 29.50 28.50 28.50 28.50 -3.39%
Service Level Adjustments One-Time Recurring Total
Hand Held Meter Replacement (Meter Services)23,661$ -$ 23,661$
Utility Customer Service SLA Totals 23,661$ -$ 23,661$
225
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Efficiency
-No. of customers per day per walk-up employee. 69 70 70 80
-Annual number of processed bills per employee. 24,266 27,900
-Cost per bill. $4.43 $4.15 $5.35 $5.40
-Percent of bad debt expense annually. 0.40% 1.00% 0.45% 0.45%
Output
-No. of incoming calls. 85,212 93,000 85,000 85,000
-No. of bills annually. 461,058 530,250 430,000 430,000
-No. of payments. 467,262 540,000 432,000 432,000
-No. of walk-up customers. 51,596 54,000 51,380 68,000
-No. of service orders. 91,097 96,900 91,266 92,000
Program Name: Meter Service
Service Level:Provide timely connection and disconnection of electric and water services.
Maintain service installations to ensure accurate recording of utility consumption.
Obtain accurate and timely readings for all electric and water meters.
Performance Measures FY 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-Same day service percentage. 99.99% 99.99% 99.99% 99.99%
-Read accuracy percentage. 99.97% 99.90% 99.98% 99.95%
Efficiency
-No. of completed service orders per person. 40,436 44,500 40,500 40,500
-No. of completed routine checks of electric
meters per person annually. 1,449 1,800 1,300 1,400
-No. of meters read daily, per person. 471 478 450 450
-Cost per meter read $0.34 $0.33 $0.39 $0.40
Output
-No. of service orders completed. 80,872 88,000 81,000 82,000
-No. of meters/readings checked out. 2,898 3,400 2,500 2,500
-No. of theft/tampering incidents discovered. 46 55 65 65
-No. of meters read annually. 708,672 717,000 719,000 720,000
Input
-No. of full-time technicians/commercial meter reader. 3.0 3.0 3.0 3.0
-No. of full-time meter readers 3.5 6.5 6.5 6.5
226
Fleet Maintenance Fund
The Fleet Maintenance Fund is an Internal Service Fund which receives revenue based on expected costs of
departmental transportation and uses those funds to pay for maintaining the city’s fleet of vehicles.
Internal Service Funds are budgeted using the modified accrual basis of accounting and the current financial
resources measurement focus. The budget measures the net change in working capital (current assets less current
liabilities) to arrive at Actual 2010 Working Capital. This is necessary because the internal service fund’s working
capital results from using the economic resources measurement focus and the accrual basis of accounting for
financial reporting purposes.
Estimates for annual funding levels have been developed using a number of techniques that forecast fleet
maintenance costs. Each department with assigned vehicles will be charged an annual maintenance fee to cover
inspections and maintenance 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 functions.
In FY12, estimated Fleet Maintenance revenues in the Fleet Maintenance Fund are $1,574,210. Total revenues are
forecasted to total $1,577,410, which is slightly higher than the FY11 revised budget. The approved appropriations
for Fleet Maintenance expenditures in FY12 are $1,659,149.
227
City of College Station
Fleet Maintenance Fund
Fund Summary
FY11 FY11 FY12 FY12 % Change in
FY10 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY11 To FY12
REVENUES
Fleet Charges 1,665,602$ 1,574,210$ 1,574,210$ 1,574,210$ 1,574,210$ 0.00%
Interest Earnings 3,166 2,022 3,200 3,200 3,200 58.26%
Other 407 - - - - N/A
Total Revenues 1,669,175$ 1,576,232$ 1,577,410$ 1,577,410$ 1,577,410$ 0.07%
EXPENDITURES
Parts 106,027$ 145,860$ 146,244$ 99,951 99,951$ -31.47%
Fleet Maintenance 1,483,047 1,519,688 1,549,482$ 1,523,989 1,523,989 0.28%
Contingency - 20,864 - 15,000 15,000 -28.11%
Pay Plan - - - 20,209 20,209
Other 2,657 - - - - N/A
Total Expenditures 1,591,731$ 1,686,412$ 1,695,726$ 1,659,149$ 1,659,149$ -1.62%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ 77,444 $ (110,180) $ (118,316) $ (81,739) $ (81,739)
Measurement Focus Adjustment (147)$
Beginning Working Capital, Accrual Basis
of Accounting $ 388,532 $ 465,829 $ 465,829 $ 347,513 $ 347,513
Ending Working Capital, Accrual Basis of
Accounting $ 465,829 $ 355,649 $ 347,513 $ 265,774 $ 265,774
Fleet Maintenance Fund ‐Sources Fleet Maintenance Fund ‐Uses
Fleet Charges
99.80%
Interest
Earnings
0.20%
Fleet Maintenance Fund Sources
Parts
6.10%
Fleet
Maintenance
92.99%
Contingency
0.92%
Fleet Maintenance Fund Uses
228
City of College Station
Fleet Maintenance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Parts 106,027$ 145,860$ 146,244$ 99,951$ 99,951$ -31.47%
Administration 1,483,047 1,519,688 1,549,482 1,538,989 1,538,989 1.27%
TOTAL 1,589,074$ 1,665,548$ 1,695,726$ 1,638,940$ 1,638,940$ -1.60%
EXPENDITURE BY CLASSIFICATION
Revised Estimated Approved Approved % Change in
Actual Budget Year-End Base Budget Budget Budget from
FY10 FY11 FY11 FY12 FY12 FY11 to FY12
Salaries & Benefits 794,620$ 807,848$ 824,844$ 845,610 845,610$ 4.67%
Supplies 712,247 688,990 704,227 686,379 686,379 -0.38%
Maintenance 14,219 12,382 11,958 13,788 13,788 11.36%
Purchased Services 67,988 106,328 104,697 93,163 93,163 -12.38%
General Capital - 50,000 50,000 - - N/A
TOTAL 1,589,074$ 1,665,548$ 1,695,726$ 1,638,940$ 1,638,940$ -1.60%
PERSONNEL
Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
FY09 FY10 FY11 FY12 FY12 FY11 to FY12
Parts 2.00 2.00 2.00 2.00 2.00 0.00%
Administration 13.00 13.00 13.00 13.00 13.00 0.00%
TOTAL 15.00 15.00 15.00 15.00 15.00 0.00%
229
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 10 FY 11 FY 11 FY12
Actual Approved Estimate Approved
Effectiveness
-% of satisfaction with service provided 94% 92% 93% 92%
-% of rework on work orders 2%3% 3% 3%
Efficiency
-% of road side assistance within 1 hour.98% 95% 96% 95%
-% of PMs completed on time 93% 92% 94% 93%
-% of PM turn around within 24 hours 95% 95% 96% 95%
Output
-No. of vehicles per mechanic.64 60 64 60
-No. of PMs per day- heavy duty 2 222
-No. of PMs per day- light duty 5 454
230
A-1 Budget Ordinances
A-2 Budget Ordinances
A-3 Budget Ordinances
A-4 Budget Ordinances
A-5 Budget Ordinances
A-6 Budget Ordinances
FY2012 SERVICE LEVEL ADJUSTMENT (SLA) RECOMMENDED LISTING
One-Time Recurring Net Increase Increase
Fund Department Description Cost Cost Total Revenue Total FTE Vehicle
GENERAL FUND
Police Fit Life Testing - 22,375 22,375 - 22,375 - -
TOTAL POLICE - 22,375 22,375 - 22,375 - -
SLA Fo Fire Fire Station #6 Ambulance Crew 281,630 578,592 860,222 - 860,222 - -
Fire Fire Station #6 Engine Crew 250,790 591,523 842,313 - 842,313 9.00 -
Fire Fire Station #6 O&M 106,650 44,370 151,020 - 151,020 - -
Fire Station #4 Capital Maintenance 80,000 - 80,000 - 80,000 - -
TOTAL FIRE 719,070 1,214,485 1,933,555 - 1,933,555 9.00 -
Public Works Facilities - Conference Center A/E Structural Evaluation 25,000 - 25,000 - 25,000 - -
TOTAL PUBLIC WORKS 25,000 - 25,000 - 25,000 - -
SLA Fo PARD Replace Registration / Reservation Software 18,000 25,000 43,000 - 43,000 - -
PARD Athletic Fields Maintenance Equipment 22,200 - 22,200 - 22,200 - -
PARD Reduction and Relocation of Christmas in the Park - (25,000) (25,000) - (25,000) - -
PARD City of College Station 75th Birthday Funding 5,000 - 5,000 - 5,000 - -
TOTAL PARKS & RECREATION 45,200 - 45,200 - 45,200 - -
Planning & Dev Wellborn Small Area Plan 50,000 - 50,000 - 50,000 - -
TOTAL PLANNING & DEVELOPMENT SERVICES 50,000 - 50,000 - 50,000 - -
Mayor / Council One Year Removal of Travel / Training and Professional Srv (14,000) - (14,000) - (14,000) - -
City Secretary Codification Maintenance Costs - 13,275 13,275 - 13,275 - -
City Auditor Assistant City Auditor 2,196 52,235 54,431 - 54,431 1.00 -
TOTAL GENERAL GOVERNMENT (11,804) 65,510 53,706 - 53,706 1.00 -
TOTAL GENERAL FUND 827,466 1,302,370 2,129,836 - 2,129,836 10.00 -
ECONOMIC DEVELOPMENT FUND
ED Economic Development Plan 75,000 - 75,000 - 75,000 - -
TOTAL ECONOMIC DEVELOPMENT FUND 75,000 - 75,000 - 75,000 - -
RECREATION FUND
SLA Fo Concessions Eliminate Concessions Cost Center (Temp / Seasonal)- (12,000) (12,000) - (12,000) - -
Aquatics Change Programming at Natatorium - (62,629) (62,629) (6,500) (56,129) - -
Recreation Discontinue / Reduce Recreation Programming - (92,119) (92,119) (28,625) (63,494) (1.00) -
TOTAL RECREATION FUND - (166,748) (166,748) (35,125) (131,623) (1.00) -
HOTEL TAX FUND
Hotel Tax Texas Pool Council Annual Conference 19,000 - 19,000 - 19,000 - -
Hotel Tax CVB Increase for Bush Library - 25,000 25,000 - 25,000 - -
Hotel Tax CVB Medical and Biomedical Programs - 30,000 30,000 - 30,000 - -
Hotel Tax Veteran's Memorial Funding 25,000 - 25,000 - 25,000 - -
TOTAL HOTEL TAX FUND 44,000 55,000 99,000 - 99,000 - -
COMMUNITY DEVELOPMENT FUND
Community Dev Reduction in Funding to Project Unity - (5,000) (5,000) - (5,000) - -
TOTAL COMMUNITY DEVELOPMENT FUND - (5,000) (5,000) - (5,000) - -
NORTHGATE PARKING ENTERPRISE FUND
Parking Garage Security Camera Expansion 80,000 - 80,000 - 80,000 - -
TOTAL NORTHGATE PARKING ENTERPRISE FUND 80,000 - 80,000 - 80,000 - -
ELECTRIC FUND
Electric Tree Trimming - Transmission 102,000 - 102,000 - 102,000 - -
Electric NERC Certification Pay - 10,000 10,000 - 10,000 - -
Electric Goodwill Tree Program - (50,500) (50,500) - (50,500) - -
Electric Transformer Maintenance - 50,500 50,500 - 50,500 - -
Electric Sun Source Solar Program - (37,500) (37,500) - (37,500) - -
Electric Electric Substations General Labor Program - 60,000 60,000 - 60,000 - -
Electric Meter Testing - 65,000 65,000 - 65,000 - -
Electric Dispatch Center Operating Costs - 14,500 14,500 - 14,500 - -
TOTAL ELECTRIC FUND 102,000 112,000 214,000 - 214,000 - -
WATER FUND
Water Discontinue Fluoridation - (41,480) (41,480) - (41,480) - -
Water Eliminate Conservation Rebate Program - (4,000) (4,000) - (4,000) - -
TOTAL WATER FUND - (45,480) (45,480) - (45,480) - -
WASTEWATER FUND
WasteWater Interceptor Cleaning / Evaluation - 132,000 132,000 - 132,000 - -
TOTAL WASTEWATER FUND - 132,000 132,000 - 132,000 - -
INSURANCE FUNDS
SLA Fo Employee Benefits Reimburse Police Department for Fit Life Testing - 22,375 22,375 - 22,375 - -
TOTAL INSURANCE FUNDS - 22,375 22,375 - 22,375 - -
UTILITY CUSTOMER SERVICE FUND
Meter Services Hand Held Meter Replacement 23,661 - 23,661 - 23,661 - -
TOTAL UTILITY CUSTOMER SERVICE FUND 23,661 - 23,661 - 23,661 - -
TOTAL ALL FUNDS 1,152,127 1,406,517 2,558,644 (35,125) 2,593,769 9.00 -
B-1 Service Level Adjustments
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Police Department
Administration Division
Police Chief 1.00 1.00 1.00 135,872$ 123,337$ 123,337$ -$ 123,337$
Assistant Chief 3.00 3.00 3.00 285,033 285,033 284,253 - 284,253
Lieutenant 1.00 1.00 1.00 71,540 71,540 71,540 - 71,540
Tech. Svcs. Coordinator 1.00 1.00 1.00 65,116 65,116 65,116 - 65,116
Accreditation Manager 1.00 1.00 1.00 55,689 62,000 63,000 - 63,000
Staff Assistant 1.00 1.00 1.00 38,481 38,481 38,481 - 38,481
Secretary 2.00 2.00 2.00 47,200 53,959 54,517 - 54,517
Total 10.00 10.00 0.00 10.00 698,931$ 699,466$ 700,244$ -$ 700,244$
Uniform Patrol Division
Lieutenant 4.00 4.00 4.00 276,335$ 276,335$ 266,074$ -$ 266,074$
Sergeant 12.00 12.00 12.00 729,291 785,291 659,443 - 659,443
Master Officer 18.00 0.00 0.00 952,501 - - - -
Senior Officer 13.00 0.00 0.00 593,469 - - - -
Police Officer 42.00 72.00 72.00 1,553,359 3,240,329 3,251,206 - 3,251,206
Animal Control Supervisor 1.00 1.00 1.00 39,900 39,900 41,392 - 41,392
Animal Control Officer 3.00 3.00 3.00 78,736 78,736 78,166 - 78,166
Parking Enforcement Officer 2.00 2.00 0.00 30,853 30,853 - - -
Police Assistant 0.00 0.00 2.00 - - 60,445 - 60,445
*School Crossing Guard (temp/seasonal)2.50 2.50 2.50 42,106 42,222 42,338 - 42,338
Total 97.50 96.50 0.00 96.50 4,296,550$ 4,493,666$ 4,399,064$ -$ 4,399,064$
Criminal Investigation Division
Lieutenant 1.00 1.00 1.00 84,012$ 84,012$ 72,696$ -$ 72,696$
Sergeant 2.00 2.00 2.00 128,334 85,556 133,432 - 133,432
Master Officer 11.00 0.00 0.00 597,683 - - - -
Senior Officer 2.00 0.00 0.00 90,394 - - - -
Police Officer 0.00 13.00 13.00 - 688,077 664,518 - 664,518
Criminal Intelligence Analyst 1.00 1.00 1.00 52,706 52,706 54,138 - 54,138
Victim Advocate 1.00 1.00 1.00 52,433 52,433 53,875 - 53,875
Civilian Forensic Tech 0.00 1.00 1.00 - 76,057 47,199 - 47,199
Secretary 1.00 1.00 1.00 22,693 22,693 23,317 - 23,317
Total 19.00 20.00 0.00 20.00 1,028,255$ 1,061,534$ 1,049,175$ -$ 1,049,175$
Recruiting and Training Division
Lieutenant 1.00 1.00 1.00 72,812$ 72,812$ 74,069$ -$ 74,069$
Sergeant 1.00 1.00 1.00 67,765 67,765 60,715 - 60,715
Master Officer 2.00 0.00 0.00 111,127 - - - -
Police Officer 0.00 2.00 2.00 - 111,127 111,613 - 111,613
Total 4.00 4.00 0.00 4.00 251,704$ 251,704$ 246,397$ -$ 246,397$
Quartermaster Division
Quartermaster 1.00 1.00 1.00 27,010$ 27,010$ 29,931$ -$ 29,931$
Total 1.00 1.00 0.00 1.00 27,010$ 27,010$ 29,931$ -$ 29,931$
Communication/Jail Division
Communication Manager 1.00 1.00 1.00 72,023$ 72,023$ 71,228$ -$ 71,228$
Communication Supervisor 3.00 3.00 3.00 167,691 167,691 153,379 - 153,379
Sr. Communications Operator 4.00 4.00 4.00 148,983 148,983 146,460 - 146,460
Communications Operator 16.00 16.00 16.00 473,979 473,979 470,112 - 470,112
Detention Officer 7.00 9.00 9.00 199,749 281,117 264,627 - 264,627
Holding Facility Supervisor 1.00 1.00 1.00 39,900 39,900 41,392 - 41,392
Dispatch Assistant 1.00 1.00 1.00 30,577 30,577 22,692 - 22,692
Total 33.00 35.00 0.00 35.00 1,132,902$ 1,214,270$ 1,169,890$ -$ 1,169,890$
Special Services Division
Lieutenant 1.00 1.00 1.00 67,223$ 67,223$ 68,370$ -$ 68,370$
Master Officer 3.00 0.00 0.00 166,732 - - - -
Senior Officer 3.00 0.00 0.00 140,035 - - - -
Sergeant 1.00 1.00 1.00 65,053 65,053 67,475 - 67,475
Police Officer 0.00 6.00 6.00 - 306,676 333,516 - 333,516
Police Assistant 1.00 1.00 1.00 27,511 27,511 28,267 - 28,267
Total 9.00 9.00 0.00 9.00 466,554$ 466,463$ 497,628$ -$ 497,628$
Information Services Division
Information Services Manager 1.00 1.00 1.00 62,489$ 62,489$ 63,564$ -$ 63,564$
Evidence Technician 1.00 2.00 2.00 33,392 78,856 69,264 - 69,264
Records Technician 3.00 3.00 3.00 71,352 71,352 68,806 - 68,806
Sr. Records Technician 1.00 1.00 1.00 33,392 33,392 34,632 - 34,632
Police Assistant 2.00 2.00 0.00 59,339 59,339 - - -
Total 8.00 9.00 0.00 7.00 259,964$ 305,428$ 236,266$ -$ 236,266$
Police
Full Time Total 179.00 182.00 0.00 180.00 8,119,764$ 8,477,319$ 8,286,257$ -$ 8,286,257$
*Temp/Seasonal Total 2.50 2.50 0.00 2.50 42,106$ 42,222$ 42,338$ -$ 42,338$
Police Department Totals 181.50 184.50 0.00 182.50 8,161,870$ 8,519,541$ 8,328,595$ -$ 8,328,595$
Fire Department
Fire Administration
Fire Chief 1.00 1.00 1.00 134,870$ 134,870$ 134,500$ -$ 134,500$
Planning and Research Coordinator 1.00 1.00 1.00 67,684 67,684 69,514 - 69,514
Staff Assistant 2.00 2.00 2.00 73,250 73,250 74,443 - 74,443
Secretary 1.00 1.00 1.00 25,529 25,529 26,728 - 26,728
Total 5.00 5.00 0.00 5.00 301,333$ 301,333$ 305,185$ -$ 305,185$
* Temporary / Seasonal Position
C-1 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Emergency Management
Emergency Management Coordinator 1.00 1.00 1.00 58,124$ 58,124$ 59,704$ -$ 59,704$
Asst. Emergency Management Coordinator 1.00 0.00 0.00 32,871 - - - -
Staff Assistant 1.00 1.00 1.00 31,745 31,745 32,926 - 32,926
Total 3.00 2.00 0.00 2.00 122,740$ 89,869$ 92,630$ -$ 92,630$
Fire Suppression Division
Asst. Fire Chief 1.00 1.00 1.00 100,120$ 100,120$ 100,120$ -$ 100,120$
Battalion Chief 3.00 3.00 3.00 238,780 238,780 243,556 - 243,556
Captain 4.00 4.00 4.00 273,378 273,378 281,988 - 281,988
Lieutenant 11.00 11.00 11.00 669,585 669,585 669,612 - 669,612
Apparatus Operator 18.00 18.00 18.00 982,171 982,171 943,160 - 943,160
Firefighter I 29.00 29.00 29.00 1,358,764 1,358,764 1,383,258 - 1,383,258
Firefighter II 8.00 8.00 8.00 320,032 320,032 320,032 - 320,032
Firefighter III 4.00 4.00 9.00 13.00 152,774 152,774 152,772 370,078 522,850
Total 78.00 78.00 9.00 87.00 4,095,604$ 4,095,604$ 4,094,498$ 370,078$ 4,464,576$
Fire Prevention Division
Fire Marshal 1.00 1.00 1.00 103,570$ 103,570$ 103,569$ -$ 103,569$
Deputy Fire Marshal 4.00 4.00 4.00 245,091 245,091 252,809 - 252,809
Public Education Officer 1.00 1.00 1.00 58,500 58,500 60,255 - 60,255
Total 6.00 6.00 0.00 6.00 407,161$ 407,161$ 416,633$ -$ 416,633$
EMS Division
Fire/EMS Training Coordinator 1.00 1.00 1.00 70,831$ 70,831$ 72,958$ -$ 72,958$
Lieutenant - Fire 3.00 3.00 4.00 177,586 177,586 245,717 - 245,717
Apparatus Operator 6.00 6.00 6.00 323,770 323,770 330,222 - 330,222
Firefighter I 14.00 14.00 16.00 650,138 650,138 754,029 - 754,029
Firefighter II 5.00 14.00 11.00 200,020 688,512 80,008 - 80,008
Firefighter III 1.00 1.00 1.00 38,194 38,194 36,471 359,882 396,353
Total 30.00 39.00 0.00 39.00 1,460,539$ 1,949,031$ 1,519,405$ 359,882$ 1,879,287$
Fire
Full Time Total 122.00 130.00 9.00 139.00 6,387,377$ 6,842,998$ 6,428,351$ 729,960$ 7,158,311$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
Fire Department Totals 122.00 130.00 9.00 139.00 6,387,377$ 6,842,998$ 6,428,351$ 729,960$ 7,158,311$
Public Works Department
Public Works Admin. Division
Director of Public Works/Special Projects 1.00 1.00 1.00 129,856$ 129,856$ 121,332$ -$ 121,332$
Asst. Public Works Director***1.00 1.00 0.75 92,494 92,494 67,203 - 67,203
Public Works Analyst***0.00 0.00 0.75 - - 27,281 - 27,281
Customer Service Representative 2.00 2.00 1.00 53,269 53,269 26,979 - 26,979
Total 4.00 4.00 0.00 3.50 275,619$ 275,619$ 242,795$ -$ 242,795$
Traffic Engineering
Assistant City Engineer 1.00 1.00 1.00 71,982$ 71,982$ 73,422$ -$ 73,422$
*Public Works Intern 0.50 0.50 0.00 8,089 8,112 - - -
*Engineering Intern (temp/seasonal)0.50 0.50 0.00 8,089 8,112 - - -
Total 2.00 2.00 0.00 1.00 88,160$ 88,205$ 73,422$ -$ 73,422$
Facilities Maintenance Division
Facility Maint. Superintendent 1.00 1.00 1.00 73,209$ 73,209$ 73,429$ -$ 73,429$
Sr. Facility Maint. Technician 1.00 1.00 1.00 50,399 50,399 50,391 - 50,391
Facility Maint. Technician 5.00 5.00 5.00 198,289 198,289 191,405 - 191,405
Total 7.00 7.00 0.00 7.00 321,897$ 321,897$ 315,225$ -$ 315,225$
Capital Projects
Assistant Director of Capital Projects 0.00 0.00 1.00 -$ -$ 90,000$ -$ 90,000$
Assistant City Engineer 0.00 0.00 4.00 - - 257,799 - 257,799
Graduate Civil Engineer 0.00 0.00 1.00 - - 60,270 - 60,270
Land Agent 0.00 0.00 1.00 - - 67,000 - 67,000
Assistant Land Agent 0.00 0.00 1.00 - - 39,522 - 39,522
Staff Assistant 0.00 0.00 1.00 - - 38,376 - 38,376
Total 0.00 0.00 0.00 9.00 -$ -$ 552,967$ -$ 552,967$
Streets Maintenance Division
Street Superintendent 1.00 1.00 1.00 69,110$ 69,110$ 70,492$ -$ 70,492$
Crew Leader 2.00 2.00 2.00 78,486 78,486 74,251 - 74,251
Equipment Operator 15.00 15.00 13.00 430,699 430,699 373,087 - 373,087
Light Equipment Operator 4.00 1.00 2.00 100,657 25,164 19,957 - 19,957
Total 22.00 19.00 0.00 18.00 678,952$ 603,459$ 537,787$ -$ 537,787$
Drainage Division
Foreman 1.00 1.00 0.00 50,495$ 50,495$ -$ -$ -$
Crew Leader 1.00 1.00 0.00 36,041 36,041 - - -
Equipment Operator 7.00 8.00 0.00 197,976 195,139 - - -
Drainage Inspector 1.00 1.00 0.00 45,823 45,823 - - -
GIS Technician 1.00 1.00 0.00 34,769 34,769 - - -
Light Equipment Operator 1.00 3.00 0.00 23,673 83,919 - - -
Total 12.00 15.00 0.00 0.00 388,777$ 446,186$ -$ -$ -$
Traffic Signs/ Markings Division
Signs Technician 3.00 3.00 3.00 105,203$ 105,203$ 95,713$ -$ 95,713$
Total 3.00 3.00 0.00 3.00 105,203$ 105,203$ 95,713$ -$ 95,713$
* Temporary / Seasonal Position
C-2 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Irrigation Maintenance
Irrigation Specialist 0.00 2.00 2.00 -$ -$ 54,228$ -$ 54,228$
Total 0.00 2.00 0.00 2.00 -$ -$ 54,228$ -$ 54,228$
Public Works Engineering
City Engineer 1.00 0.00 0.00 92,494$ -$ -$ -$ -$
Senior Asst. City Engineer 1.00 0.00 0.00 75,952 - - - -
Assistant City Engineer 1.00 0.00 0.00 65,798 - - - -
Graduate Civil Engineer 1.00 0.00 0.00 51,642 - - - -
Construction Inspector 5.00 0.00 0.00 215,954 - - - -
Total 9.00 0.00 0.00 0.00 501,840$ -$ -$ -$ -$
Traffic Signal Systems
Traffic Systems Superintendent 1.00 1.00 1.00 73,429$ 73,429$ 73,429$ -$ 73,429$
Traffic Systems Foreman 1.00 1.00 1.00 57,816 57,816 53,269 - 53,269
Traffic Signal Technician 3.00 3.00 4.00 146,646 191,646 160,381 - 160,381
Total 5.00 5.00 0.00 6.00 277,891$ 322,891$ 287,079$ -$ 287,079$
Public Works
Full Time Total 63.00 56.00 0.00 49.50 2,622,161$ 2,147,237$ 2,159,216$ -$ 2,159,216$
*Temp/Seasonal Total 1.00 1.00 0.00 0.00 16,178$ 16,223$ -$ -$ -$
Public Works Department Totals 64.00 57.00 0.00 49.50 2,638,339$ 2,163,460$ 2,159,216$ -$ 2,159,216$
*** Public Works Assistant Director funded from Oct - Jan, PW Analyst funded from Jan - Oct for FY12
Capital Projects Department
Director of Capital Projects 1.00 1.00 0.00 115,316$ 115,316$ -$ -$ -$
Assistant Director of Capital Projects 1.00 1.00 0.00 90,247 90,247 - - -
Assistant City Engineer 2.00 2.00 0.00 128,860 128,860 - - -
Graduate Civil Engineer 3.00 3.00 0.00 174,055 174,055 - - -
Land Agent 1.00 1.00 0.00 65,866 65,866 - - -
Assistant Land Agent 1.00 1.00 0.00 36,860 36,860 - - -
Staff Assistant 1.00 1.00 0.00 38,481 38,481 - - -
Total 10.00 10.00 0.00 0.00 649,685$ 649,685$ -$ -$ -$
Capital Projects Department
Full Time Total 10.00 10.00 0.00 0.00 649,685$ 649,685$ -$ -$ -$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
Capital Projects Department Totals 10.00 10.00 0.00 0.00 649,685$ 649,685$ -$ -$ -$
Parks & Recreation Department
Parks & Recreation Administration Division
Director of Parks & Rec.1.00 1.00 1.00 126,346$ 126,346$ 113,000$ -$ 113,000$
Asst. Director of Parks & Rec.1.00 1.00 1.00 82,225 82,225 86,100 - 86,100
Sr. Parks Planner 1.00 1.00 1.00 66,439 66,439 67,582 - 67,582
Parks Planner 2.00 2.00 0.00 117,451 117,451 - - -
Marketing Coordinator 0.00 0.00 1.00 - - 43,500 - 43,500
Administrative Support Supervisor 1.00 1.00 1.00 44,437 44,437 45,645 - 45,645
Staff Assistant 2.00 2.00 2.00 60,841 60,841 62,774 - 62,774
Secretary 2.00 2.00 2.00 53,289 53,289 53,082 - 53,082
*Secretary (temp/seasonal)0.50 0.50 0.50 1,835 1,840 1,845 - 1,845
Total 10.50 10.50 0.00 9.50 552,863$ 670,319$ 473,528$ -$ 473,528$
Hotel Tax Fund Programs Activity Center
Recreation Supervisor 0.00 1.00 1.00 -$ 60,003$ 61,209$ -$ 61,209$
*Special Events Workers (temp/seasonal)0.50 0.50 0.50 9,123 9,148 9,173 - 9,173
Total 0.50 1.50 0.00 1.50 9,123$ 69,151$ 70,382$ -$ 70,382$
Recreation Administration Activity Center
Recreation Superintendent 1.00 1.00 1.00 71,914$ 71,914$ 73,151$ -$ 73,151$
Recreation Supervisor 1.00 1.00 1.00 60,079 60,079 61,209 - 61,209
Event Marketing & Development Supervisor 0.00 0.80 0.80 - - 39,038 - 39,038
Assistant Recreation Supervisor - School Age Care 1.00 1.00 1.00 39,775 39,775 41,246 - 41,246
*Custodian (temp/seasonal)0.50 0.50 0.50 3,316 825 827 - 827
Total 3.50 4.30 0.00 4.30 175,084$ 172,593$ 215,471$ -$ 215,471$
Recreation Athletics Activity Center
Recreation Supervisor 2.00 0.00 0.00 121,380$ 61,377$ -$ -$ -$
Asst. Recreation Supervisor 1.00 0.00 0.00 41,860 41,860 - - -
*Special Events Worker (temp/seasonal)3.00 0.00 0.00 66,576 33,278 - - -
Total 6.00 0.00 0.00 0.00 229,816$ 136,515$ -$ -$ -$
Recreation Concession Activity Center
Concession Supervisor 1.00 0.00 0.00 48,151$ -$ -$ -$ -$
*Concession Worker (temp/seasonal)2.00 0.00 0.00 43,495 - - - -
Total 3.00 0.00 0.00 0.00 91,646$ -$ -$ -$ -$
Special Events Activity Center
Recreation Supervisor 1.00 1.00 1.00 61,377$ 61,377$ 61,209$ -$ 61,209$
*Recreation Assistant/ Special Events (temp/seasonal) 1.50 1.50 1.50 33,230 28,406 62,908 - 62,908
*Special Events Workers (temp/seasonal)1.00 1.00 1.00 54,356 52,753 41,938 (5,028) 36,910
Total 3.50 3.50 0.00 3.50 148,963$ 142,536$ 166,055$ (5,028)$ 161,027$
Senior Services Activity Center
Senior Services Coordinator (PT Regular)0.50 0.00 0.00 25,039$ -$ -$ -$ -$
*Program Assistant (temp/seasonal)0.50 0.00 0.00 9,135 - - - -
* Temporary / Seasonal Position
C-3 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Total 1.00 0.00 0.00 0.00 34,174$ -$ -$ -$ -$
Instruction Activity Center
Recreation Supervisor 1.00 0.00 0.00 61,377$ 61,377$ -$ -$ -$
Asst. Recreation Supervisor 1.00 0.00 0.00 42,068 42,068 - - -
*Tennis Leaders (temp/seasonal)0.50 0.00 0.00 16,308 - - - -
*Water Safety Instructor (temp/seasonal)4.00 0.00 0.00 65,233 65,412 - - -
Total 6.50 0.00 0.00 0.00 184,986$ 168,857$ -$ -$ -$
Hotel Tax Programs - Heritage Programs
Heritage Programs Staff Assistant 1.00 1.00 0.50 27,494$ 27,495$ 14,560$ -$ 14,560$
Total 1.00 1.00 0.00 0.50 27,494$ 27,495$ 14,560$ -$ 14,560$
Special Facilities Administration Activity Center
Recreation Superintendent 1.00 1.00 1.00 69,615$ 69,615$ 70,813$ -$ 70,813$
Total 1.00 1.00 0.00 1.00 69,615$ 69,615$ 70,813$ -$ 70,813$
Special Facilities Aquatic Activity Center
Pools Supervisor 1.00 0.00 0.00 61,377$ 61,377$ -$ -$ -$
Asst. Pools Supervisor 1.00 0.00 0.00 40,421 40,421 - - -
*Pool Manager/ Asst. Manager (temp/seasonal)6.00 0.00 0.00 110,661 110,696 - - -
*Lifeguards (temp/seasonal)12.00 0.00 0.00 330,909 332,087 - - -
Total 20.00 0.00 0.00 0.00 543,368$ 544,581$ -$ -$ -$
Special Facilities Conference Center Activity Center
Conference Center Supervisor 1.00 0.00 0.00 61,377$ 61,377$ -$ -$ -$
Assist. Conference Center Supervisor 1.00 0.00 0.00 34,831 34,831 - - -
Secretary 1.00 0.00 0.00 24,799 24,799 - - -
*Part-time Receptionist (temp/seasonal)1.00 0.00 0.00 14,338 14,941 - - -
*Building Attendant (temp/seasonal)2.50 0.00 0.00 35,328 34,861 - - -
Total 6.50 0.00 0.00 0.00 170,673$ 170,809$ -$ -$ -$
Special Facilities Lincoln Center Activity Center
Center Supervisor 1.00 0.00 0.00 60,053$ 60,053$ -$ -$ -$
Center Assistant Supervisor 2.00 0.00 0.00 78,819 78,819 - - -
*Recreation Assistant (temp/seasonal)3.50 0.00 0.00 75,944 76,153 - - -
Total 6.50 0.00 0.00 0.00 214,816$ 215,025$ -$ -$ -$
Youth Recreation
Recreation Supervisor 1.00 0.00 0.00 58,836$ -$ -$ -$ -$
*Teen Center Staff Attendant (temp/seasonal)3.00 0.00 0.00 69,933 - - - -
Total 4.00 0.00 0.00 0.00 128,769$ -$ -$ -$ -$
Operations Administration Activity Center
Parks Superintendent 1.00 1.00 0.00 70,480$ 70,480$ -$ -$ -$
Total 1.00 1.00 0.00 0.00 70,480$ 70,480$ -$ -$ -$
East District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 44,467$ 44,467$ 46,114$ -$ 46,114$
Parks Crew Leader 3.00 3.00 3.00 109,916 109,916 111,842 - 111,842
Light Equipment Operator 4.00 4.00 4.00 109,978 109,978 111,634 - 111,634
Grounds Worker 5.00 4.00 4.00 136,571 115,109 93,122 - 93,122
*Part-time Groundsworker (temp/seasonal)2.00 2.00 2.00 39,425 39,533 26,042 - 26,042
Total 15.00 14.00 0.00 14.00 440,357$ 419,003$ 388,754$ -$ 388,754$
South District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 41,735$ 41,735$ 41,787$ -$ 41,787$
Parks Crew Leader 2.00 2.00 2.00 76,191 76,191 76,752 - 76,752
Light Equipment Operator 2.00 2.00 2.00 54,083 54,083 56,638 - 56,638
Grounds Worker 6.00 5.00 5.00 138,531 117,069 115,856 - 115,856
*Part-time Groundsworker (temp/seasonal)1.00 1.00 1.00 15,022 15,043 20,007 - 20,007
Total 12.00 11.00 0.00 11.00 325,562$ 304,121$ 311,040$ -$ 311,040$
West District Parks Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 43,175$ 43,175$ 43,285$ -$ 43,285$
Parks Crew Leader 2.00 1.00 1.00 71,728 71,728 35,776 - 35,776
Light Equipment Operator 2.00 2.00 2.00 55,209 55,209 57,803 - 57,803
Grounds Worker 6.00 4.00 4.00 146,124 124,662 104,749 - 104,749
*Part-time Groundsworker (temp/seasonal)1.00 1.00 1.00 15,015 15,056 15,097 - 15,097
Total 12.00 9.00 0.00 9.00 331,251$ 309,830$ 256,710$ -$ 256,710$
Cemetery Activity Center
Cemetery Sexton 1.00 1.00 1.00 43,174$ 43,174$ 44,782$ -$ 44,782$
Cemetery Crew Leader 1.00 1.00 1.00 30,806 30,806 31,949 - 31,949
Groundsworker 3.00 3.00 3.00 69,476 69,476 71,011 - 71,011
Total 5.00 5.00 0.00 5.00 143,456$ 143,456$ 147,742$ -$ 147,742$
Urban Landscape Activity Center
Urban Landscape Manager 1.00 1.00 0.00 76,425$ 76,425$ -$ -$ -$
Urban Landscape Supervisor 1.00 1.00 0.00 49,536 49,536 - - -
Horticulture Crew Leader 2.00 2.00 2.00 68,182 68,182 71,469 - 71,469
Urban Landscape Crew Leader 1.00 1.00 1.00 31,911 31,911 33,092 - 33,092
Urban Landscape / Horticulture Worker 6.00 4.00 4.00 161,225 136,968 117,228 - 117,228
Irrigation Specialist 3.00 1.00 1.00 90,040 90,040 28,392 - 28,392
*Urban Landscape / Horticulture Worker (temp/seasonal) 0.50 0.50 0.50 11,763 - - - -
Total 14.50 10.50 0.00 8.50 489,082$ 453,062$ 250,181$ -$ 250,181$
* Temporary / Seasonal Position
C-4 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Parks & Recreation
Full Time Total 86.50 63.80 0.00 59.30 3,360,633$ 3,257,416$ 2,187,399$ -$ 2,187,399$
*Temp/Seasonal Total 46.50 8.50 0.00 8.50 1,020,945$ 830,032$ 177,837$ (5,028)$ 172,809$
Parks & Recreation Department Totals 133.00 72.30 0.00 67.80 4,381,578$ 4,087,448$ 2,365,236$ (5,028)$ 2,360,208$
Planning & Development Services Department
Administration
Executive Director of Development Services 1.00 1.00 1.00 117,321$ 117,321$ 122,850$ -$ 122,850$
Asst. Dir. Planning & Development Services 2.00 2.00 2.00 182,741 182,741 184,986 - 184,986
Community Development Manager 0.00 0.00 1.00 - - 70,989 - 70,989
Total 3.00 3.00 0.00 4.00 300,062$ 300,062$ 378,825$ -$ 378,825$
Engineering
City Engineer 0.00 1.00 1.00 -$ 92,494$ 92,494$ - 92,494$
Senior Asst. City Engineer 0.00 1.00 1.00 - 75,952 75,951 - 75,951
Assistant City Engineer 0.00 1.00 1.00 - 65,798 67,113 - 67,113
Graduate Civil Engineer 0.00 1.00 1.00 - 51,642 53,191 - 53,191
Construction Inspector 0.00 5.00 5.00 - 215,954 211,094 - 211,094
Total 0.00 9.00 0.00 9.00 -$ 501,840$ 499,843$ - 499,843$
Building Inspection
Building Official 1.00 1.00 1.00 76,957$ 76,957$ 76,957$ -$ 76,957$
Plans Examiner 2.00 2.00 2.00 98,904 98,904 100,782 - 100,782
Combination Building Inspector 4.00 4.00 4.00 143,788 143,788 150,920 - 150,920
Total 7.00 7.00 0.00 7.00 319,649$ 319,649$ 328,659$ -$ 328,659$
Development Coordination
Development Coordinator 1.00 1.00 1.00 68,916$ 68,916$ 70,294$ -$ 70,294$
Staff Assistant 5.00 4.00 4.50 160,119 128,937 155,627 - 155,627
Administrative Support Specialist 0.00 1.00 1.00 - 34,289 35,666 - 35,666
CSR/Permit Technician 0.00 1.00 2.00 - 28,574 59,401 - 59,401
Customer Service Representative 3.00 2.00 1.00 79,278 49,201 24,966 - 24,966
Total 9.00 9.00 0.00 9.50 308,313$ 309,917$ 345,954$ -$ 345,954$
Code Enforcement
Code Enforcement Supervisor 1.00 1.00 1.00 46,887$ 46,887$ 47,824$ -$ 47,824$
Code Enforcement Officer 6.00 5.00 4.00 190,425 160,391 132,755 - 132,755
Total 7.00 6.00 0.00 5.00 237,312$ 207,278$ 180,579$ -$ 180,579$
Planning Division
Planning Administrator 1.00 1.00 0.00 75,438$ 75,438$ -$ -$ -$
Sr. Planner 2.00 3.00 4.00 120,068 120,068 223,449 - 223,449
Staff Planner 4.00 3.00 2.00 182,901 182,901 91,037 - 91,037
Planning Technician 1.00 1.00 1.00 28,538 28,538 35,457 - 35,457
*Development Review-Intern (temp/seasonal)0.50 0.25 0.50 11,565 1,597 1,601 - 1,601
Total 8.50 8.25 0.00 7.50 418,510$ 408,542$ 351,544$ -$ 351,544$
Neighborhood Services
Neighborhood & Community Relations Coord.1.00 1.00 1.00 49,467$ 49,467$ 50,951$ -$ 50,951$
*Neighborhood Intern (temp/seasonal)0.00 0.00 0.00 - - - - -
Total 1.00 1.00 0.00 1.00 49,467$ 49,467$ 50,951$ -$ 50,951$
Transportation
Transportation Planning Coordinator 1.00 1.00 1.00 69,704$ 69,716$ 71,110$ -$ 71,110$
Total 1.00 1.00 0.00 1.00 69,704$ 69,716$ 71,110$ -$ 71,110$
Greenways
Greenways Program Manager 1.00 1.00 1.00 57,467$ 57,467$ 58,616$ -$ 58,616$
Total 1.00 1.00 0.00 1.00 57,467$ 57,467$ 58,616$ -$ 58,616$
Geographic Information Services
GIS Technician 2.00 2.00 1.00 70,351$ 57,467$ 34,946$ -$ 34,946$
*GIS Intern 0.00 0.25 0.00 - 20,000 - - -
Total 2.00 2.25 0.00 1.00 70,351$ 77,467$ 34,946$ -$ 34,946$
Planning & Development Services
Full Time Total 39.00 47.00 0.00 45.50 1,819,270$ 2,279,808$ 2,299,426$ -$ 2,299,426$
*Temp/Seasonal Total 0.50 0.50 0.00 0.50 11,565$ 21,597$ 1,601$ -$ 1,601$
Planning & Development Services Dept. Totals 39.50 47.50 0.00 46.00 1,830,835$ 2,301,405$ 2,301,027$ -$ 2,301,027$
Information Technology
IT Administration Division
Director of Information Technology 1.00 1.00 1.00 108,297$ 108,297$ 108,297$ -$ 108,297$
Asst. Director of Information Technology 1.00 1.00 1.00 82,420 82,420 82,420 - 82,420
IT Support Supervisor 1.00 1.00 1.00 50,391 50,391 50,391 - 50,391
IT Support Representative 2.00 2.00 2.00 59,402 59,402 61,612 - 61,612
Total 5.00 5.00 0.00 5.00 300,510$ 300,510$ 302,720$ -$ 302,720$
E-Government
E-Government Coordinator 1.00 0.00 0.00 56,419$ -$ -$ -$ -$
E-Government Technician 1.00 1.00 1.00 33,976 33,976 35,165 - 35,165
Total 2.00 1.00 0.00 1.00 90,395$ 33,976$ 35,165$ -$ 35,165$
Geographic Information Services
GIS Coordinator 1.00 1.00 1.00 61,669$ 61,669$ 62,902$ -$ 62,902$
* Temporary / Seasonal Position
C-5 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
GIS Technician 1.00 1.00 1.00 37,751 37,751 38,002 - 38,002
*GIS Intern (temp/seasonal)0.50 0.50 0.25 17,927 17,976 11,716 - 11,716
Total 2.50 2.50 0.00 2.25 117,347$ 117,396$ 112,620$ -$ 112,620$
Mail
Postal Clerk (Part time regular)0.75 0.75 0.75 17,207$ 17,207$ 17,160$ -$ 17,160$
Mail Clerk (Part time regular)1.00 1.00 0.50 24,830 24,830 13,536 - 13,536
Total 1.75 1.75 0.00 1.25 42,037$ 42,037$ 30,696$ -$ 30,696$
Management Information Systems Division
Business Systems Manager 1.00 1.00 1.00 65,801$ 65,801$ 66,788$ -$ 66,788$
Systems Analyst 6.00 6.00 5.00 357,721 357,721 301,092 - 301,092
Network Systems Analyst 2.00 2.00 2.00 129,398 129,398 130,232 - 130,232
Network Systems Administrator 1.00 1.00 1.00 50,391 50,391 50,391 50,391
MicroComputer Coord.1.00 1.00 1.00 59,359 59,359 61,132 - 61,132
MicroComputer Specialist 5.00 5.00 5.00 168,379 210,114 212,888 - 212,888
Total 16.00 16.00 0.00 15.00 831,049$ 872,784$ 822,523$ -$ 822,523$
Communication Services Division
Communication Services Coord.1.00 1.00 1.00 56,690$ 56,690$ 49,431$ -$ 49,431$
Sr. Communications Technician 1.00 1.00 1.00 49,077 49,077 51,037 - 51,037
Communications Technician 4.00 4.00 4.00 166,335 166,335 167,149 - 167,149
Total 6.00 6.00 0.00 6.00 272,102$ 272,102$ 267,617$ -$ 267,617$
Information Technology
Full Time Total 32.75 31.75 0.00 30.25 1,635,513$ 1,620,829$ 1,559,625$ -$ 1,559,625$
*Temp/Seasonal Total 0.50 0.50 0.00 0.25 17,927$ 17,976$ 11,716$ -$ 11,716$
Information Technology Department Totals 33.25 32.25 0.00 30.50 1,653,440$ 1,638,805$ 1,571,341$ -$ 1,571,341$
Fiscal Services Department
Fiscal Administration Division
Executive Director of Business Services 1.00 1.00 1.00 115,316$ 115,316$ 122,850$ -$ 122,850$
Treasurer 1.00 1.00 1.00 58,400 58,400 59,276 - 59,276
Staff Assistant 1.00 1.00 1.00 31,160 31,160 29,012 - 29,012
Secretary 1.00 1.00 0.00 26,322 26,322 - - -
*Quality Document Reader (temp/seasonal)0.50 0.00 0.00 10,000 - - - -
Total 4.50 4.00 0.00 3.00 241,198$ 231,198$ 211,138$ -$ 211,138$
Accounting Division
Asst. Fiscal Services Director 1.00 1.00 1.00 77,044$ 77,044$ 79,740$ -$ 79,740$
Staff Accountant 2.00 2.00 2.00 101,784 101,784 102,328 - 102,328
Acct. Customer Service Supervisor 1.00 1.00 1.00 49,674 49,674 51,164 - 51,164
Payroll Assistant 1.00 1.00 1.00 38,481 38,481 38,481 - 38,481
Accounting Assistant 1.00 1.00 1.00 35,457 35,457 36,875 - 36,875
Payment Compliance Rep.1.00 0.00 0.00 33,997 - - - -
Acct. Customer Service Rep.2.00 2.00 2.00 49,389 49,389 51,371 - 51,371
Total 9.00 8.00 0.00 8.00 385,826$ 351,829$ 359,959$ -$ 359,959$
Purchasing Division
Asst. Fiscal Services Director 1.00 1.00 1.00 81,235$ 81,235$ 81,235$ -$ 81,235$
Buyer 2.00 2.00 2.00 111,231 111,231 112,780 - 112,780
Assistant Buyer 1.00 1.00 1.00 33,705 33,705 34,039 - 34,039
Total 4.00 4.00 0.00 4.00 226,171$ 226,171$ 228,054$ -$ 228,054$
Office of Budget & Strategic Planning
Budget & Strategic Planning Manager 1.00 1.00 1.00 64,195$ 64,195$ 65,157$ -$ 65,157$
Budget & Management Analyst 4.00 4.00 4.00 211,612 211,612 215,511 - 215,511
Total 5.00 5.00 0.00 5.00 275,807$ 275,807$ 280,668$ -$ 280,668$
Municipal Court Division
Municipal Court Administrator 1.00 1.00 1.00 73,239$ 73,239$ 73,239$ -$ 73,239$
Court Operations Supervisor 1.00 1.00 1.00 54,406 54,406 56,038 - 56,038
Collections Coordinator 1.00 1.00 1.00 43,174 43,174 44,905 - 44,905
Customer Service Coordinator 1.00 1.00 1.00 33,914 33,914 35,269 - 35,269
Asst. Collections Coordinator 1.00 1.00 1.00 34,060 34,060 35,248 - 35,248
Docket Coordinator 1.00 1.00 1.00 30,723 30,723 31,807 - 31,807
Payment Compliance Representative 2.00 2.00 2.00 55,146 55,146 57,503 - 57,503
Deputy Court Clerk 6.00 6.00 6.00 150,273 150,273 156,574 - 156,574
City Marshal 1.00 1.00 1.00 57,733 57,733 51,100 - 51,100
Deputy City Marshal 1.00 1.00 2.00 47,241 47,241 91,134 - 91,134
*Court Customer Service Rep. (temp/seasonal)0.50 0.00 0.00 10,083 - - - -
Total 16.50 16.00 0.00 17.00 589,992$ 579,909$ 632,817$ -$ 632,817$
Municipal Court Judges Division
Municipal Court Judge 1.00 1.00 1.00 99,597$ 99,597$ 99,597$ -$ 99,597$
*Part-time Municipal Court Judge (temp/seasonal)0.50 0.50 0.50 10,175 6,195 6,212 - 6,212
Total 1.50 1.50 0.00 1.50 109,772$ 105,792$ 105,809$ -$ 105,809$
Fiscal Services
Full Time Total 39.00 38.00 0.00 38.00 1,798,508$ 1,764,511$ 1,812,233$ -$ 1,812,233$
*Temp/Seasonal Total 1.50 0.50 0.00 0.50 30,258$ 6,195$ 6,212$ -$ 6,212$
Fiscal Services Department Totals 40.50 38.50 0.00 38.50 1,828,766$ 1,770,706$ 1,818,445$ -$ 1,818,445$
General Government
City Secretary Division
City Secretary 1.00 1.00 1.00 77,445$ 77,445$ 77,713$ -$ 77,713$
* Temporary / Seasonal Position
C-6 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Deputy City Secretary 1.00 1.00 1.00 39,733 39,733 40,922 - 40,922
Council Administrative Services Coordinator 1.00 1.00 1.00 32,224 32,224 33,517 - 33,517
Deputy Local Registrar 1.00 1.00 1.00 28,887 28,887 30,264 - 30,264
Secretary 1.00 1.00 1.00 27,135 27,135 24,966 - 24,966
Total 5.00 5.00 0.00 5.00 205,425$ 205,425$ 207,382$ -$ 207,382$
Internal Audit Division
Internal Auditor 1.00 1.00 1.00 79,779$ 79,779$ 79,779$ -$ 79,779$
Internal Auditor Assistant 0.00 0.00 1.00 1.00 - - - 45,000 45,000
Total 1.00 1.00 1.00 2.00 79,779$ -$ 79,779$ 45,000$ 124,779$
City Manager Division
City Manager 1.00 1.00 1.00 172,927$ 172,927$ 165,453$ -$ 165,453$
Deputy City Manager 0.00 0.00 2.00 - - 287,794 - 287,794
Assistant City Manager 2.00 2.00 0.00 289,500 289,500 - - -
Assistant to CM 1.00 1.00 1.00 46,739 46,739 50,137 - 50,137
Executive Assistant to the City Manager 1.00 1.00 1.00 43,133 43,133 44,864 - 44,864
Economic Devopment Analyst 0.00 0.00 1.00 - - 44,902 - 44,902
*Internship (temp/seasonal)0.50 0.50 0.00 9,386 - - - -
Total 5.50 5.50 0.00 6.00 561,684$ 552,298$ 593,150$ -$ 593,150$
Legal Division
City Attorney 1.00 1.00 1.00 142,350$ 142,350$ 137,877$ -$ 137,877$
First Asst. City Attorney 2.00 2.00 1.00 236,100 236,100 117,296 - 117,296
Senior Asst. City Attorney 1.00 1.00 1.00 62,217 62,217 72,189 - 72,189
Asst. City Attorney 2.00 1.00 2.00 118,185 62,518 106,372 - 106,372
Legal Assistant/Office Manager 1.00 1.00 1.00 48,910 48,910 49,390 - 49,390
Legal Assistant 2.00 2.00 2.00 75,086 75,086 77,004 - 77,004
Legal Secretary 1.00 1.00 1.00 27,406 27,406 29,012 - 29,012
Total 10.00 9.00 0.00 9.00 710,254$ 654,586$ 589,140$ -$ 589,140$
Economic Development Division
Director of Economic Dev.1.00 1.00 0.00 113,801$ 113,801$ -$ -$ -$
Asst. Dir. Economic and Community Dev 1.00 1.00 0.00 68,860 68,860 - - -
Economic Development Analyst 3.00 3.00 0.00 133,629 133,629 - - -
Staff Assistant 0.50 0.50 0.00 27,992 27,992 - - -
*Economic Development Specialist 1.50 1.00 0.00 35,447 22,211 - - -
Total 7.00 6.50 0.00 0.00 379,729$ 366,493$ -$ -$ -$
Public Communications
Public Communications Director 1.00 1.00 1.00 97,768$ 97,768$ 103,283$ -$ 103,283$
Communications & Marketing Specialist 1.00 1.00 1.00 70,365 70,000 73,642 - 73,642
Broadcast Media Specialist 2.00 2.00 2.00 112,665 112,665 114,394 - 114,394
Multi-Media Coordinator 1.00 1.00 1.00 55,007 55,007 56,657 - 56,657
Public Communications Assistant 1.00 1.00 1.00 - 23,000 33,100 - 33,100
*College Intern 0.50 0.50 0.00 11,138 8,681 - - -
Total 6.50 6.50 0.00 6.00 346,943$ 367,121$ 381,076$ -$ 381,076$
Human Resources Division
Human Resources Director 1.00 1.00 1.00 113,609$ 113,609$ 110,302$ -$ 110,302$
Human Resources Analyst 1.00 1.00 1.00 52,242 52,242 53,810 - 53,810
Human Resources Advisor 1.00 1.00 1.00 - 49,441 50,639 - 50,639
Recruiter 1.00 1.00 1.00 53,707 53,707 43,026 - 43,026
Staff Assistant 1.00 1.00 1.00 33,809 33,809 34,831 - 34,831
Secretary 1.00 1.00 1.00 27,511 27,511 27,510 - 27,510
Total 6.00 6.00 0.00 6.00 367,665$ 330,319$ 320,118$ -$ 320,118$
General Government
Full Time Total 38.50 37.50 1.00 34.00 2,595,508$ 2,445,351$ 2,170,645$ 45,000$ 2,215,645$
*Temp/Seasonal Total 2.50 2.00 0.00 0.00 55,970 30,892$ -$ -$ -$
General Government Department Totals 41.00 39.50 1.00 34.00 2,651,478$ 2,476,243$ 2,170,645$ 45,000$ 2,215,645$
General Fund Position Totals
Full Time Total 609.75 596.05 10.00 575.55 28,988,417$ 29,485,152$ 26,903,152$ 774,960$ 27,678,112$
*Temp/Seasonal Total 55.00 15.50 0.00 12.25 1,194,949$ 965,137$ 239,704$ (5,028)$ 234,676$
GENERAL FUND TOTALS 664.75 611.55 10.00 587.80 30,183,367$ 30,450,289$ 27,142,856$ 769,932$ 27,912,788$
Court Security Division
Deputy City Marshal 2.00 2.00 1.00 85,535$ 85,535$ 41,205$ -$ 41,205$
Bailiff 0.50 0.00 0.00 28,950 - - - -
Total 2.50 2.00 0.00 1.00 114,484$ 85,535$ 41,205$ -$ 41,205$
Court Security Fee Fund Position Totals
Full Time Total 2.50 2.00 0.00 1.00 114,484$ 85,535$ 41,205$ -$ 41,205$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
COURT SECURITY FEE FUND TOTALS 2.50 2.00 0.00 1.00 114,484$ 85,535$ 41,205$ -$ 41,205$
Juvenile Case Manager Division
Juvenile Case Manager 1.00 1.00 1.00 34,039$ 34,039$ 35,394$ -$ 35,394$
Community Programs Assistant 0.75 0.75 0.75 38,481 38,481 28,861 - 28,861
Total 1.75 1.75 0.00 1.75 72,520$ 72,520$ 64,255$ -$ 64,255$
Juvenile Case Manager Fee Fund Position Totals
Full Time Total 1.75 1.75 0.00 1.75 72,520$ 72,520$ 64,255$ -$ 64,255$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
* Temporary / Seasonal Position
C-7 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
JUVENILE CASE MANAGER FEE FUND TOTALS 1.75 1.75 0.00 1.75 72,520$ 72,520$ 64,255$ -$ 64,255$
Recreation Fund
Recreation - Supervisor 0.00 1.00 1.00 121,380$ 61,377$ 61,377$ -$ 61,377$
Recreation - Asst. Supervisor 0.00 1.00 -1.00 0.00 41,860 41,860 42,069 (42,069) -
Concessions - Supervisor 0.00 0.20 0.20 - 48,151 39,291 - 39,291
Senior Services Coord. (PT Regular)0.00 0.50 0.50 - 25,039 25,790 25,790
Aquatics - Pools Supervisor 0.00 1.00 1.00 - - 61,377 - 61,377
Aquatics - Asst. Pools Supervisor 0.00 1.00 1.00 - - 42,048 - 42,048
Instruction - Recreation Supervisor 0.00 1.00 1.00 - - 61,377 - 61,377
Instruction - Asst. Recreation Supervisor 0.00 1.00 1.00 - - 42,069 - 42,069
SW Center (Teen) - Rec. Supervisor 0.00 1.00 1.00 - 25,039 60,602 - 60,602
Lincoln Center - Supervisor 0.00 1.00 1.00 - - 61,377 - 61,377
Lincoln Center - Assistant Supervisor 0.00 2.00 1.00 - - 21,035 - 21,035
Conference Center - Supervisor 0.00 1.00 1.00 - - 61,377 - 61,377
Conference Center - Asst. Supervisor 0.00 1.00 1.00 - - 34,831 - 34,831
Conference Center - Secretary 0.00 1.00 1.00 - - 26,030 - 26,030
*Temp / Seasonal 0.00 38.00 38.00 66,576 142,088 759,899 (11,012) 748,887
Total 0.00 51.70 -1.00 49.70 229,816$ 343,554$ 1,400,549$ (53,081)$ 1,347,468$
Recreation Fund Totals
Full Time Total 0.00 13.70 -1.00 11.70 -$ 201,466$ 640,650$ (42,069)$ 598,581$
*Temp/Seasonal Total 0.00 38.00 0.00 38.00 66,576$ 142,088$ 759,899$ (11,012)$ 748,887$
RECREATION FUND TOTALS 0.00 51.70 -1.00 49.70 229,816$ 343,554$ 1,400,549$ (53,081)$ 1,347,468$
American Recovery & Reinvestment Act of 2009 (ARRA) Division
Sustainability Coordinator**1.00 1.00 1.00 -$ 46,359$ 47,793$ -$ 47,793$
Total 1.00 1.00 0.00 1.00 -$ 46,359$ 47,793$ -$ 47,793$
American Recovery & Reinvestment Act of 2009 (ARRA) Fund Totals
Full Time Total 1.00 1.00 0.00 1.00 -$ 46,359$ 47,793$ -$ 47,793$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
ARRA FUND TOTALS 1.00 1.00 0.00 1.00 -$ 46,359$ 47,793$ -$ 47,793$
** Sustainability Coordinator funded from FY10 - FY12.
Traffic Safety Fund
Traffic Signal Technician 1.00 0.00 0.00 39,316$ -$ -$ -$ -$
Total 1.00 0.00 0.00 0.00 39,316$ -$ -$ -$ -$
Traffic Safety Fund Totals
Full Time Total 1.00 0.00 0.00 0.00 39,316$ -$ -$ -$ -$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
TRAFFIC SAFETY FUND TOTALS 1.00 0.00 0.00 0.00 39,316$ -$ -$ -$ -$
Community Development Division
CD Housing Analyst 1.00 1.00 1.00 46,303$ 45,616$ 42,788$ -$ 42,788$
Community Development Analyst 2.00 2.00 2.00 91,918 89,884 93,275 93,275
Staff Assistant 0.50 0.50 0.50 24,048 24,048 23,983 - 23,983
CD Project Specialist 1.00 1.00 1.00 23,350 42,224 23,349 (7,063) 16,286
Total 4.50 4.50 0.00 4.50 185,619$ 201,772$ 183,395$ (7,063)$ 176,332$
Community Development Fund Position Totals
Full Time Total 4.50 4.50 0.00 4.50 185,619$ 201,772$ 183,395$ (7,063)$ 176,332$
*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$ 201,772$ 183,395$ (7,063)$ 176,332$
Northgate Parking Enterprise Fund
District Supervisor 1.00 1.00 1.00 44,014$ 44,014$ 45,334$ -$ 45,334$
District Sr. Coordinator 1.00 1.00 1.00 33,809 33,809 34,654 - 34,654
District Coordinator 2.00 2.00 2.00 39,865 39,865 51,913 - 51,913
*District Specialist (temp/seasonal)4.00 4.00 4.00 101,004 101,281 101,559 - 101,559
Total 8.00 8.00 0.00 8.00 218,692$ 218,969$ 233,460$ -$ 233,460$
Northgate Parking Enterprise Fund Position Totals
Full Time Total 4.00 4.00 0.00 4.00 117,688$ 117,688$ 131,901$ -$ 131,901$
*Temp/Seasonal Total 4.00 4.00 0.00 4.00 101,004$ 101,281$ 101,559$ -$ 101,559$
NORTHGATE PARKING ENTERPRISE FUND TOTALS 8.00 8.00 0.00 8.00 218,692$ 218,969$ 233,460$ -$ 233,460$
Electric Fund
Operations Administration Division
Warehouse Operations Activity Center
Warehouse Supervisor 1.00 1.00 1.00 58,004$ 58,004$ 60,319$ -$ 60,319$
Warehouse Assistant 3.00 3.00 3.00 99,804 99,804 105,912 - 105,912
*Warehouse Clerk (temp/seasonal)0.50 0.50 0.50 6,457 6,475 6,493 - 6,493
*Facility Attendant (temp/seasonal)0.50 0.50 0.00 6,457 6,475 - - -
Total 5.00 5.00 0.00 4.50 170,722$ 170,758$ 172,724$ -$ 172,724$
Administration Activity Center
Utilities Admin. Mgr.1.00 1.00 1.00 76,211$ 76,211$ 77,735$ -$ 77,735$
Electric Complianace/Records Coordinator 1.00 1.00 1.00 51,278 51,278 52,817 - 52,817
Customer Service Rep 1.00 1.00 1.00 30,285 30,285 30,576 - 30,576
Secretary 2.00 2.00 2.00 52,602 52,602 54,854 - 54,854
*PUD Intern (temp/seasonal)0.50 0.50 0.00 7,088 7,108 - - -
Total 5.50 5.50 0.00 5.00 217,464$ 217,484$ 215,982$ -$ 215,982$
* Temporary / Seasonal Position
C-8 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Operations Adm. Division Totals 10.50 10.50 0.00 9.50 388,186$ 388,242$ 388,706$ -$ 388,706$
Electrical Transmission & Distribution Division
Director of Electric Utility 1.00 1.00 1.00 136,875$ 136,875$ 136,875$ -$ 136,875$
Assistant Director of Electric Utility 1.00 1.00 1.00 110,553 110,553 110,553 - 110,553
Elect Trans/Dist Foreman 6.00 6.00 6.00 316,097 316,097 367,992 - 367,992
Elect Trans/Dist Supervisor 3.00 3.00 3.00 196,262 196,262 201,882 - 201,882
Electric Projects Coordinator 4.00 4.00 4.00 206,924 206,924 207,465 - 207,465
*Electric Utility Asst (temp/seasonal) 1.00 1.00 1.00 9,162 9,187 9,212 - 9,212
Electrical Inspector Lead 1.00 1.00 1.00 51,329 51,329 52,748 - 52,748
Electrical Meters Technician 3.00 3.00 3.00 294,670 294,670 164,750 - 164,750
Elec. Sub/ Metering Superintendent 1.00 1.00 1.00 69,725 69,725 71,110 - 71,110
Electrical Substation Technician 3.00 3.00 3.00 294,670 294,670 154,947 - 154,947
Electrical Systems Operator 4.00 4.00 4.00 172,885 172,885 188,193 - 188,193
Electrical Trans/Dist Superintendent 1.00 1.00 1.00 85,234 85,234 86,938 - 86,938
Energy Auditor 1.00 1.00 1.00 52,769 52,769 54,875 - 52,769
Energy Coordinator 1.00 1.00 1.00 66,181 66,181 68,167 - 68,167
Key Accounts Rep 1.00 1.00 1.00 36,141 36,141 56,544 - 56,544
Line Locator 1.00 1.00 1.00 37,543 37,543 38,627 - 38,627
Line Technician 13.00 13.00 13.00 557,178 557,178 592,320 - 592,320
Metering Supervisor 1.00 1.00 1.00 127,450 127,450 65,584 - 65,584
SCADA System Analyst 1.00 1.00 1.00 71,436 71,436 72,666 - 72,666
SCADA Systems Technician 1.00 1.00 1.00 57,169 57,169 46,240 - 46,240
Substation Supervisor 1.00 1.00 1.00 127,450 127,450 65,689 - 65,689
Utility Dispatch Operator 4.00 4.00 4.00 156,512 156,512 160,808 - 160,808
Utility Dispatch Ops Supervisor 2.00 2.00 2.00 101,574 101,574 98,821 - 98,821
Utility Dispatch Ops Superint.1.00 1.00 1.00 79,720 79,720 80,000 - 80,000
Work Order/Prop. Rec. Coord.1.00 1.00 1.00 50,203 50,203 51,913 - 51,913
Total 58.00 58.00 0.00 58.00 3,465,711$ 3,465,736$ 3,204,919$ -$ 3,204,919$
Full Time Total 66.00 66.00 0.00 66.00 3,824,734$ 3,824,734$ 3,577,920$ -$ 3,577,920$
*Temp/Seasonal Total 2.50 2.50 0.00 1.50 29,164$ 29,245$ 15,705$ -$ 15,705$
ELECTRIC FUND TOTALS 68.50 68.50 0.00 67.50 3,853,897$ 3,853,979$ 3,593,625$ -$ 3,593,625$
Water Fund
Water Production Activity Center
Water Production Supervisor 1.00 1.00 1.00 51,851$ 51,851$ 42,319$ -$ 42,319$
Lead Water Production Operator 1.00 1.00 1.00 36,625 36,625 36,625 - 36,625
Water Production Operator 3.00 3.00 3.00 102,283 102,283 104,369 - 104,369
Total 5.00 5.00 0.00 5.00 190,759$ 190,759$ 183,313$ -$ 183,313$
Water Distribution Activity Center
Director of Water/Wastewater Utility 1.00 1.00 1.00 116,820$ 116,820$ 116,820$ -$ 116,820$
Regulatory Compliance Assistant 0.00 0.50 0.00 - 42,875 - - -
Field Operations Superintendent 1.00 1.00 1.00 70,155 70,155 71,557 - 71,557
Water Services Program Coordinator 1.00 1.00 1.00 59,376 59,376 61,157 - 61,157
Graduate Civil Engineer 1.00 1.00 1.00 56,293 56,293 57,978 - 57,978
Mainatenance Supervisor 2.00 2.00 2.00 100,573 100,573 103,576 - 103,576
GIS Analyst 1.00 1.00 1.00 48,701 48,701 50,162 - 50,162
Water Auditor 1.00 1.00 0.00 37,126 37,126 - - -
Crew Leader 6.00 6.00 6.00 220,668 220,668 221,127 - 221,127
Environmental Technician 1.00 1.00 1.00 36,041 36,041 37,480 - 37,480
W/WW Systems Operator 8.00 8.00 8.00 241,129 241,129 239,982 239,982
*Part-time Environmental Technician (temp/seasonal)0.50 0.50 0.50 5,170 5,185 5,199 - 5,199
*Part-time GIS Technician (temp/seasonal)0.50 0.50 0.50 5,170 5,185 5,199 - 5,199
Total 24.00 24.50 0.00 23.00 997,222$ 1,040,126$ 970,237$ -$ 970,237$
Water Fund Position Totals
Full Time Total 28.00 28.50 0.00 27.00 1,177,641$ 1,220,516$ 1,143,152$ -$ 1,143,152$
*Temp/Seasonal Total 1.00 1.00 0.00 1.00 10,340$ 10,369$ 10,398$ -$ 10,398$
WATER FUND TOTALS 29.00 29.50 0.00 28.00 1,187,981$ 1,230,885$ 1,153,550$ -$ 1,153,550$
Wastewater Fund
Wastewater Collection Activity Center
Asst Director of Water/Wastewater Utility 1.00 1.00 1.00 80,896$ 80,896$ 80,896$ -$ 80,896$
Environmental Compliance Manager 1.00 1.00 1.00 73,423 73,423 73,429 - 73,429
Utilities Analyst 1.00 1.00 0.00 49,100 49,100 - - -
Lead Environmental Technician 1.00 1.00 1.00 45,030 45,030 45,823 - 45,823
Environmental Technician 1.00 1.00 1.00 36,041 36,041 36,229 - 36,229
Asset System Administrator 1.00 1.00 1.00 43,758 43,758 43,758 - 43,758
Maintenance Supervisor 1.00 1.00 1.00 54,437 54,437 56,064 - 56,064
Crew Leader 5.00 5.00 5.00 196,140 196,140 158,681 - 158,681
W/WW Systems Operator 12.00 12.00 12.00 342,349 342,349 334,536 - 334,536
Total 24.00 24.00 0.00 23.00 921,174$ 921,174$ 829,416$ -$ 829,416$
Wastewater Treatment Activity Center
Plant Operations Superintendent 1.00 1.00 1.00 63,518$ 63,518$ 64,789$ -$ 64,789$
WWTP Supervisor 1.00 1.00 1.00 54,437 54,437 56,064 - 56,064
SCADA Systems Analyst 1.00 1.00 1.00 60,694 60,694 62,509 - 62,509
SCADA Systems Technician 1.00 2.00 2.00 47,721 95,145 96,944 - 96,944
Lead WWTP Operator 3.00 3.00 3.00 127,333 127,333 132,171 - 132,171
W/W Plant Operator 12.00 12.00 12.00 379,328 379,328 384,732 - 384,732
Lead Plant Operations Electrician 1.00 1.00 1.00 42,423 42,423 43,696 - 43,696
Plant Operations Electrician 1.00 1.00 1.00 33,037 33,037 33,288 - 33,288
Staff Assistant 1.00 1.00 1.00 32,913 32,913 28,678 - 28,678
* Temporary / Seasonal Position
C-9 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Lead Lab Technician 1.00 1.00 1.00 36,625 36,625 38,085 - 38,085
Lab Technician 2.00 2.00 2.00 58,692 58,692 62,196 - 62,196
Total 25.00 26.00 0.00 26.00 936,721$ 984,145$ 1,003,152$ -$ 1,003,152$
Wastewater Fund Position Totals
Full Time Total 49.00 50.00 0.00 49.00 1,857,895$ 1,905,319$ 1,832,568$ -$ 1,832,568$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
WASTEWATER FUND TOTALS 49.00 50.00 0.00 49.00 1,857,895$ 1,905,319$ 1,832,568$ -$ 1,832,568$
Water Services
Full Time Total 77.00 78.50 0.00 76.00 3,035,536$ 3,125,835$ 2,975,720$ -$ 2,975,720$
*Temp/Seasonal Total 1.00 1.00 0.00 1.00 10,340 10,369 10,398 - 10,398
Water Services Department Total 78.00 79.50 0.00 77.00 3,045,876$ 3,136,204$ 2,986,118$ -$ 2,986,118$
Sanitation Fund
Residential Collection Activity Center
Assistant Director of Public Works 0.15 0.25 0.25 15,028$ 21,438$ 22,100$ -$ 22,100$
Sanitation Superintendent 1.00 1.00 1.00 63,908 63,908 65,185 - 65,185
Sanitation Foreman 1.00 1.00 1.00 50,391 50,391 50,391 - 50,391
Route Manager 16.00 15.00 15.00 515,401 515,401 475,333 - 475,333
Light Equipment Operator 1.00 1.00 1.00 28,679 28,679 29,826 - 29,826
Equipment Operator 2.00 2.00 2.00 64,157 64,157 65,658 - 65,658
Recycling Coordinator 1.00 1.00 1.00 44,014 44,014 45,334 - 45,334
Customer Service Representative 1.00 1.00 1.00 30,577 30,577 30,576 - 30,576
*Part-time Public Works Intern (temp/seasonal)1.00 1.00 1.00 9,380 9,406 9,406 - 9,406
Total 24.15 23.25 0.00 23.25 821,535$ 827,970$ 793,809$ -$ 793,809$
Commercial Collection Activity Center
Assistant Director of Public Works 0.10 0.25 0.25 10,608$ 21,438$ 22,100$ -$ 22,100$
Sanitation Foreman 1.00 1.00 1.00 48,117 48,117 50,036 - 50,036
Container Coordinator 2.00 2.00 2.00 65,992 65,992 68,870 - 68,870
Route Manager 8.00 9.00 9.00 250,995 250,995 271,413 - 271,413
Total 11.10 12.25 0.00 12.25 375,712$ 386,542$ 412,419$ -$ 412,419$
Sanitation Fund Position Totals
Full Time Total 34.25 34.50 0.00 34.50 1,187,867$ 1,205,106$ 1,196,823$ -$ 1,196,823$
*Temp/Seasonal Total 1.00 1.00 0.00 1.00 9,380$ 9,406$ 9,406$ -$ 9,406$
SANITATION FUND TOTALS 35.25 35.50 0.00 35.50 1,197,247$ 1,214,512$ 1,206,229$ -$ 1,206,229$
Property Casualty Division
Risk Manager 0.50 0.50 0.50 27,844$ 27,844$ 35,798$ -$ 35,798$
Risk Claims Coordinator 0.50 0.50 0.50 23,141 23,141 23,830 - 23,830
Safety Officer 0.50 0.50 0.00 25,216 25,216 - - -
Total 1.50 1.50 0.00 1.00 76,202$ 76,202$ 59,628$ -$ 59,628$
Property Casualty Fund Position Totals
Full Time Total 1.50 1.50 0.00 1.00 76,202$ 76,202$ 59,628$ -$ 59,628$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
PROPERTY CASUALTY FUND TOTALS 1.50 1.50 0.00 1.00 76,202$ 76,202$ 59,628$ -$ 59,628$
Employee Benefits Division
Employee Benefits Coordinator 1.00 1.00 1.00 53,842$ 53,842$ 55,458$ -$ 55,458$
Total 1.00 1.00 0.00 1.00 53,842$ 53,842$ 55,458$ -$ 55,458$
Employee Benefits Fund Position Totals
Full Time Total 1.00 1.00 0.00 1.00 53,842$ 53,842$ 55,458$ -$ 55,458$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
EMPLOYEE BENEFITS FUND TOTALS 1.00 1.00 0.00 1.00 53,842$ 53,842$ 55,458$ -$ 55,458$
Worker's Compensation Division
Risk Manager 0.50 0.50 0.50 27,844$ 27,844$ 35,798$ -$ 35,798$
Risk Claims Coordinator 0.50 0.50 0.50 23,141 23,141 23,830 - 23,830
Safety Officer 0.50 0.50 0.00 25,216 25,216 - - -
Total 1.50 1.50 0.00 1.00 76,202$ 76,202$ 59,628$ -$ 59,628$
Worker's Compensation Fund Position Totals
Full Time Total 1.50 1.50 0.00 1.00 76,202$ 76,202$ 59,628$ -$ 59,628$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
WORKER'S COMPENSATION FUND TOTALS 1.50 1.50 0.00 1.00 76,202$ 76,202$ 59,628$ -$ 59,628$
Utility Customer Service Fund
Utility Customer Service Activity Center
Utilities Office Manager 1.00 1.00 1.00 71,828$ 71,828$ 72,905$ -$ 72,905$
Customer Service Supervisor 1.00 1.00 1.00 46,214 46,214 47,601 - 47,601
Utilities Analyst 1.00 0.00 0.00 61,841 - - - -
Senior Customer Serv. Rep.3.00 3.00 3.00 115,443 115,443 115,444 - 115,444
Customer Service Rep.12.00 12.00 12.00 349,478 326,098 348,376 - 348,376
Part-time Cust. Serv. Rep. (PT Regular)1.00 1.00 1.00 24,621 24,621 25,487 - 25,487
Total 19.00 18.00 0.00 18.00 669,425$ 584,204$ 609,813$ -$ 609,813$
Meter Services Activity Center
Meter Services Supervisor 1.00 1.00 1.00 52,852$ 52,852$ 54,958$ -$ 54,958$
Meter Tech Crew Leader 1.00 1.00 1.00 38,210 38,210 61,654 - 61,654
Meter Services Technician 2.00 2.00 2.00 71,789 71,789 73,104 - 73,104
Meter Services Crew Leader 2.00 2.00 2.00 59,421 59,421 38,481 - 38,481
* Temporary / Seasonal Position
C-10 Personnel
Personnel List
Revised Revised Revisions Approved
Budget Budget & SLAs Budget Revised Revised Base Revisions Approved
FTE FTE FTE FTE Budget Budget Budget & SLAs Budget
FY10 FY11 FY12 FY12 FY10 FY11 FY12 FY12 FY12
Meter Services Field Rep.4.00 4.00 4.00 88,559 88,559 92,021 - 92,021
Meter Services Field Rep- (PT Regular)0.50 0.50 0.50 10,293 10,293 10,606 - 10,606
Total 10.50 10.50 0.00 10.50 321,124$ 321,124$ 330,824$ -$ 330,824$
Utility Customer Service Position Totals
Full Time Total 29.50 28.50 0.00 28.50 990,549$ 905,328$ 940,637$ -$ 940,637$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
UTILITY CUSTOMER SERVICE FUND TOTALS 29.50 28.50 0.00 28.50 990,549$ 905,328$ 940,637$ -$ 940,637$
Fleet Maintenance Fund
Fleet Services Parts Activity Center
Assistant Buyer 1.00 1.00 1.00 34,831$ 34,831$ 36,229$ -$ 36,229$
Warehouse Assistant 1.00 1.00 1.00 28,699 28,699 30,138 - 30,138
Total 2.00 2.00 0.00 2.00 63,530$ 63,530$ 66,367$ -$ 66,367$
Fleet Services Admin. Activity Center
Fleet Services Superintendent 1.00 1.00 1.00 71,832$ 71,832$ 73,268$ -$ 73,268$
Customer Service Rep.1.00 1.00 1.00 28,136 28,136 29,534 - 29,534
Shop Foreman 1.00 1.00 1.00 44,676 44,676 46,470 - 46,470
Mechanic 10.00 10.00 10.00 349,732 349,732 358,804 - 358,804
Total 13.00 13.00 0.00 13.00 494,376$ 494,376$ 508,076$ -$ 508,076$
Fleet Fund Full-time Position Totals
Full Time Total 15.00 15.00 0.00 15.00 557,906$ 557,906$ 574,443$ -$ 574,443$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
FLEET FUND TOTALS 15.00 15.00 0.00 15.00 557,906$ 557,906$ 574,443$ -$ 574,443$
Drainage Fund
Engineering Division
Drainage Inspector 0.00 0.00 1.00 -$ -$ 45,823$ -$ 45,823$
Total 0.00 0.00 0.00 1.00 -$ -$ 45,823$ -$ 45,823$
Drainage Division
Foreman 0.00 0.00 1.00 -$ -$ 50,495$ -$ 50,495$
Crew Leader 0.00 0.00 1.00 - - 37,480 - 37,480
Equipment Operator 0.00 0.00 7.00 - - 188,011 - 188,011
GIS Technician 0.00 0.00 1.00 - - 35,812 - 35,812
Light Equipment Operator 0.00 0.00 3.00 - - 74,668 - 74,668
Total 0.00 0.00 0.00 13.00 -$ -$ 386,466$ -$ 386,466$
Drainage Full-time Position Totals
Full Time Total 0.00 0.00 0.00 14.00 -$ -$ 432,289$ -$ 432,289$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
DRAINAGE FUND TOTALS 0.00 0.00 0.00 14.00 -$ -$ 432,289$ -$ 432,289$
Brazos Valley Solid Waste Management Agency Fund
Operations Activity Center
Sanitary Landfill Manager 1.00 1.00 1.00 73,429$ 73,429$ 73,429$ -$ 73,429$
Landfill Operations Supervisor 1.00 1.00 1.00 50,390 50,390 50,391 - 50,391
Landfill Crew Leader 2.00 2.00 2.00 82,406 82,406 83,428 - 83,428
Equipment Operator 10.00 10.00 8.00 312,978 312,978 255,624 - 255,624
Environmental Compliance Officer 1.00 1.00 1.00 50,408 50,408 58,174 - 58,174
Spotter 1.00 1.00 1.00 26,634 26,634 25,320 - 25,320
Secretary/Office Asst./Scale Operator 3.00 3.00 3.00 74,563 74,563 83,324 - 83,324
Mechanic 2.00 2.00 2.00 63,259 63,259 71,373 - 71,373
Landfill Groundsworker 1.00 1.00 1.00 23,568 23,568 24,757 - 24,757
*Temp. Landfill Groundsworker (temp/seasonal)0.50 0.00 0.00 14,759 14,799 - - -
*Part-time Equip. Operator (temp/seasonal)0.50 0.00 0.00 14,759 14,799 - - -
*Field Service Person (temp/seasonal)0.50 0.00 0.00 14,759 14,799 - - -
Waste Screener 1.00 1.00 1.00 31,431 31,431 32,683 - 32,683
Total 24.50 23.00 0.00 21.00 833,343$ 833,463$ 758,503$ -$ 758,503$
Administration Activity Center
Asst Dir Public Works/BVSWMA 0.75 0.00 0.00 62,765 - -$ - -
BVSWMA Program Coordinator 1.00 1.00 1.00 54,048 54,048 55,128 - 55,128
*BVSWMA Intern (temp/seasonal)1.00 0.00 0.00 14,533 14,573 - - -
Total 2.75 1.00 0.00 1.00 131,345$ 68,621$ 55,128$ -$ 55,128$
BVSWMA Fund Full-time Position Totals
Full Time Total 24.75 24.00 0.00 22.00 905,879$ 843,114$ 813,631$ -$ 813,631$
*Temp/Seasonal Total 2.50 0.00 0.00 0.00 58,810$ 58,970$ -$ -$ -$
BVSWMA FUND TOTALS 27.25 24.00 0.00 22.00 964,688$ 902,084$ 813,631$ -$ 813,631$
All Funds Full-time Total 875.00 873.50 9.00 858.50 40,226,760$ 40,878,760$ 38,698,525$ 725,828$ 39,424,353$
ALL FUNDS TOTAL 941.00 935.50 9.00 916.25 41,630,407$ 42,195,256$ 39,835,196$ 709,788$ 40,544,984$
* Temporary / Seasonal Position
C-11 Personnel
Description FY06 Actual FY07 Actual FY08 Actual FY09 Actual FY10 Actual
FY11 Revised
Budget
FY11 Year-End
Estimate
FY12 Approved
Budget
General Fund Revenues
Current taxes 6,798,030 7,580,859 8,554,331 9,459,010 11,068,594 12,346,704 12,346,704 13,520,371
Delinquent taxes 37,079 70,432 51,408 68,757 58,032 65,000 56,000 65,000
Penalty and interest 29,848 46,649 46,250 43,843 46,281 42,000 42,000 42,000
Ad Valorem Taxes 6,864,957$ 7,697,940$ 8,651,989$ 9,571,610$ 11,172,907$ 12,453,704$ 12,444,704$ 13,627,371$
Local Sales Tax 16,748,283 18,068,595 19,824,512 19,436,672 19,328,577 19,077,164 19,950,000 20,350,000
Local Sales Tax 16,748,283$ 18,068,595$ 19,824,512$ 19,436,672$ 19,328,577$ 19,077,164$ 19,950,000$ 20,350,000$
Mixed drink tax 330,762 371,758 419,067 435,034 422,426 420,000 420,000 315,000
Natural gas franchise taxes 414,171 396,620 442,205 477,833 475,280 475,000 380,000 383,800
Telecable franchise taxes 680,995 724,901 830,216 1,003,111 1,100,979 1,050,000 1,050,000 1,050,000
Telephone franchise taxes 973,635 796,149 756,412 661,884 584,159 520,000 570,000 541,500
Oil & gas franchise taxes 53,370 - 41,567 43,755 35,131 35,000 34,000 34,000
Use of streets 10,170 13,525 20,379 31,035 15,353 20,000 18,000 18,000
BTU Franchise Taxes - - - - - - 34,000 80,000
Mixed Drink & Franchise 2,463,103$ 2,302,954$ 2,509,846$ 2,652,652$ 2,633,328$ 2,520,000$ 2,506,000$ 2,422,300$
Mixed drink 24,090 28,035 27,682 34,055 32,923 33,000 33,000 33,000
Bldg contractors license 17,858 19,830 17,933 18,194 17,076 16,500 16,500 16,500
Electrical licenses 3,974 3,750 2,550 2,650 3,386 2,500 5,000 5,000
Taxi licenses - - - - - - - -
Itinerant vendor licenses 414 115 312 462 613 350 500 500
Irrigation licenses 1,012 700 950 1,000 1,112 800 900 900
Mechanical licenses 2,512 2,950 2,250 2,346 3,328 2,500 3,600 3,600
Plumbing licenses 1,762 2,200 2,050 2,150 100 - - -
Grave Openers - - - - - - 100 100
Ambulance licenses 1,400 1,550 830 825 1,775 1,600 1,000 1,000
Wrecker licenses 6,355 5,875 7,280 8,585 7,705 7,000 7,000 7,000
Builders permits 588,141 771,350 716,576 578,988 543,352 475,000 580,000 550,000
Electrical permits 59,294 81,276 93,905 55,454 58,743 47,500 47,500 48,925
Plumbing permits 89,246 119,941 124,355 92,542 82,411 69,000 75,000 77,250
Mechanical permits 55,972 61,229 65,980 56,220 58,066 43,000 60,000 61,800
Rental Registration Fees - - - 63,194 60,525 55,000 70,000 72,100
Street cut permits - - - - - - - -
Irrigation permits 11,520 10,320 10,320 8,800 11,060 8,500 7,500 7,725
Child safety programs 82,043 81,954 81,805 81,511 82,136 81,000 81,000 83,430
Bicycle permits - - - - - - - -
Livestock - 30 125 175 35 35 35 36
Licenses and Permits 945,593$ 1,191,105$ 1,154,903$ 1,007,151$ 964,345$ 843,285$ 988,635$ 968,866$
General government grants 110,432 350,229 136,689 182 147,366 - 131,226 -
Fiscal Grants - - - 3,860 - - - -
Public Works Grants - - - 7,792 - - - -
Federal Parks grants - - - - 7,000 - 2,917 -
Federal Police grants 44,626 28,899 69,731 6,089 33,835 - 24,372 -
Planning grants - - - - - - 3,000 -
Federal Fire grants - - - 80,676 257,367 - 54,633 -
State Parks grants - - - 278,417 (914) - - -
State Police grants - - - - - - - -
State Fire department 179,687 185,077 251,894 319,936 176,305 176,305 176,305 176,305
Police grants 2,000 - - - - - - -
Reimbursed costs 272,499 23,147 39,386 106,926 71,395 - 47,552 40,000
Fiscal Reimb Costs - 25,000 25,000
Other - 17,000 - - - - - `
Intergovernmental Revenue 609,244$ 604,352$ 497,700$ 803,878$ 692,354$ 176,305$ 465,005$ 241,305$
Concessions 21,533 70,834 100,933 118,110 119,991 - - -
Non-taxable - - - - 6,503 - - -
Adamson pool revenues 148,167 159,315 171,601 154,253 198,830 - - -
Cs jr high natatorium 5,401 7,364 4,628 7,409 6,635 - - -
Southwood pool revenues 92,156 79,874 91,140 88,254 84,192 - - -
Thomas pool revenues 24,578 21,781 30,787 36,720 31,514 - - -
Swimming 104,827 91,456 116,651 116,429 105,669 - - -
Tennis program 24,707 34,637 39,099 30,796 19,954 - - -
Misc sports instruction 7,133 5,333 6,404 4,886 6,124 - - -
Sports programs 294,307 284,209 286,683 306,231 313,396 - - -
Tournament Fees - 141,420 70,796 64,307 204,164 55,000 60,000 55,000
WPC ticket sales (nt)2,375 3,820 - 1,367 7,562 2,000 2,000 2,000
Reimbursed expenses 13,562 17,637 7,365 27,575 5,094 18,000 18,000 18,000
Serior services programs 273 220 285 240 160 - - -
Heritage programs - - - - 4,305 3,500 2,500 2,500
Teen center admissions 79 320 - - 374 - - -
Revenue for Major Funds
D-1 Revenue History and Budget Estimates
Description FY06 Actual FY07 Actual FY08 Actual FY09 Actual FY10 Actual
FY11 Revised
Budget
FY11 Year-End
Estimate
FY12 Approved
Budget
Revenue for Major Funds
Teen center memberships 1,310 1,360 1,860 2,410 1,884 - - -
Miscellaneous 297 - - - - - - -
Lincoln center passes 16,677 21,525 17,583 21,758 15,480 - - -
Other parks revenue (nt)15,019 23,576 4,777 7,341 9,085 - - -
Misc parks revenue 4,254 12,344 12,036 18,019 2,160 8,000 2,500 3,000
Parks and Recreation 776,655$ 977,024$ 962,628$ 1,006,105$ 1,143,076$ 86,500$ 85,000$ 80,500$
Fingerprinting 8,678 6,684 6,362 7,924 6,822 6,900 5,500 5,610
Police reports 13,573 9,706 10,114 12,673 9,681 11,000 14,500 14,790
Records checks 359 354 382 320 344 300 500 510
Arrest fees 104,849 104,030 110,185 107,323 128,999 111,100 115,000 117,300
Warrant service fees - - - - - - - -
Escort services 25,262 27,725 28,316 28,394 28,846 28,000 30,000 30,600
False alarms 9,975 14,235 15,925 11,325 11,025 11,300 7,500 7,650
Credit Card Convenience - 150 150
Restitution 1,761 7,808 810 - 28 100 1,400 1,428
Other 266,401 320,677 337,143 302,448 305,353 300,000 233,389 131,869
Police Department 430,858$ 491,217$ 509,237$ 470,407$ 491,098$ 468,700$ 407,939$ 309,907$
EMS transport (ambulance)618,084 421,894 198,070 306,946 283,949 222,200 250,000 255,000
EMS transport - NRS - 405,704 602,521 580,492 38,483 - 1,500 1,530
EMS Transport - Emergicon - - - 3,712 1,356,971 1,040,000 1,400,000 1,428,000
EMS Athletic Standbys - - 500 400 2,800 2,800 675 689
Other EMS standbys 1,238 713 - - - - - -
EMS reports 377 269 82 54 39 100 10 10
Hazard materials response 7,027 4,231 - 31,011 - - - -
Fire inspection fees - - - - - - - -
Auto hood test 720 630 1,050 800 550 500 1,450 1,479
Auto fire alarm 1,273 431 4,246 7,890 3,113 2,000 5,000 5,100
Day care centers 360 360 640 927 850 800 800 816
Foster homes 120 300 300 405 630 400 500 510
Health care facilities 150 200 100 300 600 450 1,200 1,224
Nursing homes 50 100 550 300 150 150 150 153
Fire sprinkler/standpipe 2,240 8,557 8,262 11,585 4,236 5,000 8,000 8,160
Natural gas system - 4 - - - - - -
Fuel line leak - - 100 - 600 - 1,200 1,224
Fuel tank leak - - - - - - - -
Administration fee 1,440 1,320 960 720 360 - 250 255
Mowing charges 5,145 3,126 2,036 1,703 535 - 5,000 5,100
Restitution - - 388 202,121 5,222 4,000 6,000 6,120
Fire Reports - 4 - - 44 44 - -
Other - - 885 - - - - 48,400
Fire Department 638,224$ 847,842$ 820,690$ 1,149,366$ 1,699,132$ 1,278,444$ 1,681,735$ 1,763,770$
Accident Fees - 3 - (5) (5) - - -
General admin fees 56,331 55,714 44,875 46,510 65,200 61,200 52,000 53,040
Notary Fees - 125 125
Expungement Fee - 30 30
Court dismissal fees 6,620 7,730 12,410 17,680 26,100 25,500 20,000 20,400
Time pmt fee/unreserved 37,135 34,993 34,158 29,491 32,270 33,757 30,000 30,600
City omni 24,994 22,335 22,989 22,994 23,663 26,447 19,000 19,380
Warrant service fees 157,472 157,306 146,367 131,625 146,372 148,292 120,000 122,400
FTA Warrant service fees - 1,200 1,200
General admin fees 1,788 1,627 1,278 1,210 1,320 1,224 1,300 1,326
Credit Card Convenience - 8,000 8,000
Judicial/Courts 284,340$ 279,707$ 262,077$ 249,505$ 294,921$ 296,420$ 251,655$ 256,501$
Lot mowing - - - - - - - -
Miscellaneous charges 15,766 25,175 19,773 17,576 12,945 15,300 9,000 9,180
Filing fees 125,255 134,977 135,856 78,973 199,966 174,000 290,000 295,800
Zoning letters 760 1,711 1,198 640 1,200 714 - -
Misc planning charges 4,521 2,828 6,097 3,985 2,235 2,550 2,750 2,805
O & G pipeline admin fees 102,760 4,880 42,312 5,725 9,202 9,384 8,600 8,600
Maps/plans/ordinances 557 490 330 279 244 306 20 20
Misc engineering charges 2,768 2,177 1,679 6,747 1,757 2,040 0 0
Miscellaneous - - - - - - 501 500
Development Services 252,387$ 172,238$ 207,245$ 113,925$ 227,549$ 204,294$ 310,871$ 316,905$
Certificate searches 26,517 31,344 30,599 34,245 34,957 35,700 30,000 30,600
Preservation fee 2 - - - - - - -
Xerox/repro charges 685 222 520 1,712 2,217 1,530 900 918
Postage/Certificate Mail - - - - 109 - 200 205
Notary Fees - 50 51
D-2 Revenue History and Budget Estimates
Description FY06 Actual FY07 Actual FY08 Actual FY09 Actual FY10 Actual
FY11 Revised
Budget
FY11 Year-End
Estimate
FY12 Approved
Budget
Revenue for Major Funds
CSO Miscellaneous - 150 153
General Government 27,204$ 31,566$ 31,119$ 35,957$ 37,283$ 37,230$ 31,300$ 31,927$
Charges for Services 1,633,013$ 1,822,571$ 1,830,368$ 2,019,160$ 2,749,983$ 2,285,088$ 2,683,500$ 2,679,010$
Child safety seat 45,854 43,906 44,626 30,600 41,778 40,000 40,000 40,800
Child Safety Fund - 6,000 6,000
City parking fines 1,347 1,038 316 1,194 3,364 3,570 750 765
Civil parking fines 3,828 2,917 4,612 3,267 2,073 2,315 1,200 1,224
City pedestrian fines - - - - - - - -
Traffic fines 44,874 39,974 41,243 35,676 44,672 40,000 37,000 37,740
Other mun court fines 3,190,004 3,168,653 3,322,030 3,204,096 3,353,090 3,350,000 3,250,000 3,315,000
Misc fines and penalties - - - - 175 179 - -
Forfeited deposits - - - - - - - -
Fines and Forfeits 3,285,907$ 3,256,488$ 3,412,827$ 3,274,833$ 3,445,152$ 3,436,064$ 3,334,950$ 3,401,529$
Bank account interest 432 - - - - - - -
Interest on investments 456,832 604,901 458,641 208,072 98,191 115,000 65,200 65,852
Realized gain/loss (628) 398 25,269 74 696 - 1,152 1,164
Net Inc/Dec in FMV - 92,113 10,939 - (43,798) - - -
Other - - 753 - - - - -
Investment Income 456,636$ 697,412$ 495,602$ 208,146$ 55,089$ 115,000$ 66,352$ 67,016$
Capital imprvmnts assmnts 131,823 - 914 - - - - -
Ballfield rentals 30,040 32,583 29,153 35,480 38,255 35,800 45,000 45,900
Lincoln rentals 12,050 13,148 16,382 14,572 16,783 - - -
Park pavilion rentals 22,210 23,460 27,703 32,558 35,500 34,000 34,000 34,680
Teen center rentals 1,935 938 725 350 2,765 - - -
Mineral royalty interests 3,231 3,700 1,836 513 - - 1,800 1,800
Conference center rentals 197 - - - - - - -
Conf ctr rent (taxable)9,059 9,494 10,691 5,228 4,225 - - -
Conf Ctr rent (nontaxable)109,795 128,165 132,539 134,590 151,209 - - -
WPC ampitheatre 3,050 3,000 5,096 16,320 10,346 7,575 12,000 12,240
Equip rental (nontaxable)- - - - - - - -
Misc rents and royalties 53,298 46,738 54,880 53,049 53,392 53,631 45,000 45,900
Police 1,832 7,199 5,001 4,841 3,326 1,520 275 275
Fire - - 2,000 70 - - 5,000 5,000
Parks and recreation 5,449 7,906 1,545 1,254 540 758 12,000 -
Library - 16,500 16,500 16,500 11,500 11,615 10,000 10,000
Miscellaneous 5,000 - - 60 - - - -
Damage reimbursement 1,099 266 426 - - - - -
Animal control services 26,153 11,400 - - - - - -
Fire 13,362 20,231 23,789 24,424 103,396 21,210 15,000 15,000
Other reimbursed expenses 14,765 (13,824) - - - - 1,100 1,100
Other misc revenue - 215 817 6 - - 15,000 15,000
Cash over/short 446 400 (297) 1,105 (2,511) - - -
Collection service fees 1,117 1,401 889 615 445 404 400 400
Municipal court 124,087 120,749 116,082 105,486 135,494 121,200 100,000 100,000
Sale of abandoned proprty - - - - - - - -
Sale of scrap 2,426 13,851 2,455 3,090 7,928 4,545 2,500 2,500
Other 57,714 72,411 32,555 58,722 63,784 52,520 30,000 30,000
Other misc rev/taxable - - - - - - - -
Other misc rev/nontaxable 9,053 7,000 7,000 21,429 20,000 20,200 43,000 43,000
Thoroughfare rehab fund - - - - - - - -
Police Seizure fund 5,968 - - - - - - -
General fund (contra)- - - - - - - -
Community development 3,947 9,868 8,200 16,624 13,800 - - -
Red Light Camera Fund - - 28,233 - - - - -
General Govt. Proj. fund 24,421 32,000 - - - - - -
Sale of gen fixed assets 17,500 11,080 13,621 5,606 5,615 2,767 - -
Miscellaneous 691,025$ 579,879$ 538,735$ 552,492$ 675,792$ 367,745$ 372,075$ 362,795$
Electric 5,417,000 6,556,620 7,641,082 8,244,343 8,909,891 8,809,891 7,309,891 6,809,891
Water 925,000 1,039,600 1,107,238 1,109,573 1,408,505 1,295,000 1,295,000 1,333,850
Sewer 982,000 1,021,900 1,092,115 1,125,885 1,219,722 1,171,400 1,171,400 1,206,542
Solid Waste collection 369,000 409,000 463,000 487,000 716,644 703,056 703,056 709,987
Return on Investment 7,693,000$ 9,027,120$ 10,303,435$ 10,966,801$ 12,254,762$ 11,979,347$ 10,479,347$ 10,060,270$
General Fund Total $ 42,167,415 $ 46,225,440 $ 50,182,545 $ 51,499,500 $ 55,115,362 $ 53,340,202 $ 53,375,568 $ 54,260,962
Recreation Fund Revenues
Sports - - - - - 300,000 308,477 358,663
Aquatics - - - - - 306,550 320,760 467,669
D-3 Revenue History and Budget Estimates
Description FY06 Actual FY07 Actual FY08 Actual FY09 Actual FY10 Actual
FY11 Revised
Budget
FY11 Year-End
Estimate
FY12 Approved
Budget
Revenue for Major Funds
Concessions - - - - - 114,000 123,500 -
Instruction - - - - - 234,759 234,142 96,654
SW Center/Lincoln Center - - - - - 41,755 62,694 51,780
Conference Center - - - - - 156,247 168,411 222,850
Interest - - - - - 400 200 400
Rec Rund Total -$ -$ -$ -$ -$ 1,153,711$ 1,218,184$ 1,198,016$
Hotel Tax Fund Revenues
Hotel/motel tax revenue 2,671,417 2,980,250 3,585,512 3,574,649 3,416,685 3,394,000 3,339,287 3,372,680
Penalty and interest - - - - 28 - - -
Interest on investments 153,589 246,468 263,489 12,683 24,767 28,000 28,000 28,000
Realized gain/loss (159) 136 13,111 16 206 - - -
Net Inc/Dec in FMV - 46,487 7,454 - - - - -
Hist pres proj revenue 88 500 2,025 - - - - -
Other - - - - - - 249,243 -
Hotel Tax Fund Total 2,824,935$ 3,273,841$ 3,871,591$ 3,587,348$ 3,441,686$ 3,422,000$ 3,616,530$ 3,400,680$
Debt Service Fund Revenues
Current taxes 8,941,462 9,896,134 10,917,976 12,001,683 12,064,837 11,958,136 11,958,136 11,523,526
Delinquent taxes 40,208 78,354 46,365 85,729 73,859 62,551 62,551 58,260
Penalty and interest 34,614 56,265 48,099 51,325 52,917 37,449 37,449 41,740
Interest on investments 155,870 246,286 284,105 111,370 50,259 100,000 40,000 45,000
Realized gain/loss (160) 305 9,344 1,102 250 - - -
Net Inc/Dec in FMV - 27,757 3,658 - - - -
Accrued bond interest 52,369 39,503 53,637 - 1,317 - - -
Proceeds/Long Term Debt - - - - 4,265,000 - - -
Premiums on Bonds Sold - - - - 75,183 - - -
Wolf Pen Creek TIF Fund *1,108,452 1,078,776 1,042,475 - - - -
Electric Fund *375,026 376,014 - - - - -
Wastewater Fund *317,819 318,656 - - - - -
Ngate Parking Garage Fund *- - - (285,548) - - -
Equipment replacement *587,123 551,625 379,688 180,350 - - -
Convention Center Fund*- - - - 222,519 222,519 224,444
Hotel Tax Fund*- - - - 223,615 - - -
BVSWMA, Inc*- - - - 395,419 - 399,235
Other 17,567 10,628,648 - - 30 - 12,372,070 -
Debt Service Fund Total 11,630,350$ 23,298,321$ 12,785,347$ 12,146,011$ 16,807,267$ 12,776,074$ 24,692,725$ 12,292,205$
* Transfers in from other funds
Electric Fund Revenues
Residental/taxable 33,689,254 36,779,268 42,727,931 46,465,656 51,954,211 55,724,838 55,719,843 56,400,500
Commer-industrial/taxable 18,496,501 21,468,912 24,374,504 25,289,099 27,280,846 30,247,342 30,079,121 30,308,370
Comm-ind sales/nontaxable 5,913,587 6,783,500 7,909,696 8,628,692 9,536,882 9,820,755 10,297,585 10,384,130
Security lights 73,875 82,774 92,328 90,758 98,581 110,000 95,665 98,000
Other electric sales 37,915 40,100 30,830 25,500 28,210 32,000 22,500 28,000
Electric property rental 45,888 20,783 20,783 - - - - -
Pole Contact and Use - 9,110 - 189,926 193,146 200,000 212,000 212,000
Forf/discounts/penalties 984,154 1,177,828 1,296,292 1,386,323 1,440,802 1,500,000 1,590,000 1,545,000
Connect fees 227,720 235,765 248,215 231,690 220,540 235,000 235,000 243,000
Misc operating revenues 66,891 38,388 72,520 126,060 182,124 175,000 193,000 190,000
Interest on investments 416,984 653,687 451,283 278,399 89,484 120,000 90,000 90,500
Realized gain/(loss) (372) 305 25,152 124 770 - - -
Net Incr/Decr in FMV - 98,917 14,921 - - - - -
Reimbursed Exp/UG Const - - - - - - 886,953 -
Street lighting - - - - - - - -
Damage reimbursement 24,454 15,186 17,953 20,478 5,765 10,300 5,000 5,000
Other reimbursed expenses 200,505 132,331 156,125 255,153 26,434 20,000 4,000 4,000
Customers/taxable - - - - - - - -
Cash over/short 57 (353) (254) (357) (0) - - -
Collection service fees 5,670 7,151 7,988 8,276 9,644 9,000 10,000 10,000
Mineral royalty interest 272 473 199 43 - - - -
Sale of scrap 19,882 11,030 3,404 25,036 41,922 30,000 35,000 32,000
Gain on sale of property 4,399 - - 127,440 - - -
Misc nonoperating revenue 20,428 30,104 40,892 10,740 7,907 55,000 20,000 20,000
Other revenue (616) - - - - - - -
General Fund - - 40,000 - 40,000 40,000 40,000
Other Misc Revenue 256 - 55 - 136 - - -
Transfers In: Equipment Replacement - - 164,408 - - - -
Transfers In General Gov't Fund - - - - - - - 763,286
Transfers In: Economic Development Fun - - - - - 77,386 - 250,000
Intergovernmental Revenue: Grants - - 18,941 - - - -
Electric Fund Total 60,227,704$ 67,585,260$ 77,490,817$ 83,254,945$ 91,244,844$ 98,406,621$ 99,535,667$ 100,623,786$
Water Fund Revenues
Residential 8,131,832 7,240,159 8,667,800 10,473,028 9,361,705 7,765,280 8,888,660 8,131,000
Commercial 2,192,864 2,017,945 2,593,545 3,408,045 2,950,130 5,104,128 5,769,400 5,164,000
D-4 Revenue History and Budget Estimates
Description FY06 Actual FY07 Actual FY08 Actual FY09 Actual FY10 Actual
FY11 Revised
Budget
FY11 Year-End
Estimate
FY12 Approved
Budget
Revenue for Major Funds
Connect fees 72,870 83,996 82,490 74,130 71,680 72,048 73,000 75,000
Water taps 380,339 577,798 412,900 242,472 247,140 251,885 230,000 253,000
Misc operating revenues 1,750 134,702 2,610 1,700 2,215 1,500 3,000 2,000
Interest on investments 339,266 150,007 230,729 162,528 73,182 100,000 75,000 75,000
Realized gain/(loss)(376) 88 11,705 86 387 - - -
Net Incr/Decr in FMV - - 7,414 - - - - -
Damage reimbursement - 40,801 28,859 - - - - -
Subrogation recovered 4,711 - 3,287 27,582 (163) - - -
Other reimbursed expenses 2,175 - 55,607 13,084 - - - -
Developers - - - - - - - -
Land Rentals/Leases - - 20,000 28,269 31,269 25,000 22,000 25,000
Sale of Scrap - - 34,795 8,090 28,486 8,000 20,000 15,000
Gain on sale of property 1,000 - - - 15,763 - - -
Misc nonoperating revenue 34,783 10,778 294 - 10,800 - 19,200 -
Other revenue - - - - 49 - - -
General Fund - - - 40,000 - 40,000 40,000 40,000
Other Transfers In / Equipment Replacem - - - 127,880 - - - -
Water Fund Total 11,161,214$ 10,256,274$ 12,152,034$ 14,606,894$ 12,792,643$ 13,367,841$ 15,140,260$ 13,780,000$
Wastewater Fund Revenues
Residential 8,050,560 8,370,414 8,966,761 9,515,950 9,424,604 9,801,697 10,177,590 10,406,594
Commercial 1,802,108 1,913,339 2,004,960 1,962,868 1,892,613 2,040,350 2,000,790 2,110,257
Sewer taps 228,400 237,080 197,965 203,055 173,560 202,143 143,000 160,000
Misc operating revenues 17,942 (17,738)6,719 7,152 - 5,000 7,000 5,000
Interest on investments 214,545 239,756 248,558 156,881 64,686 114,000 60,000 52,000
Realized gain/(loss)(236) 118 12,575 80 339 - - -
Net Incr/Decr in FMV - 63,292 7,554 - - - - -
Subrogation recovered - 2,986 - - - - - -
Other reimbursed expenses 2,948 - - - - - - -
Developers - - - - - - - -
Sale of scrap 3,543 - - 128 1,550 - - -
Gain on sale of property 7,700 - - - 23,183 - - -
Misc nonoperating revenue 6,786 18,804 7,711 80 5,818 - - -
Other revenue - 6,968 - - - - - 1,000
General Fund - - - 40,000 - 40,000 40,000 40,000
Other Transfers In / Equipment Replacem - - - 605,314 - - - -
Wastewater Fund Total 10,334,296$ 10,835,019$ 11,452,803$ 12,491,508$ 11,586,353$ 12,203,190$ 12,428,380$ 12,774,851$
Sanitation Fund Revenues
Residential/taxable 3,623,173 4,094,400 4,312,679 4,549,527 4,671,826 4,728,634 4,757,911 4,829,280
Residential sales/nontax 16,137 17,930 18,592 20,806 21,469 19,770 31,093 31,559
Commercial/taxable 1,695,480 1,930,969 2,010,993 1,961,770 1,858,658 1,928,232 1,939,903 1,967,496
Commercial/nontaxable 261,732 300,923 314,591 323,801 311,689 331,158 319,487 314,488
State surcharge/taxable 1,385 3,505 2,797 1,667 1,771 1,600 1,000 1,600
State surcharge/nontax - 4 3 - 7 - - -
Dead animal pickup 552 - - - - - - -
Rolloff rental/taxable 15,773 21,379 20,534 18,628 17,355 14,000 14,000 14,000
Rolloff rental/nontaxable 1,669 1,796 1,554 1,966 1,275 1,600 - 1,600
Misc fees for servcs/tax 12,399 11,304 12,341 17,489 23,448 21,000 16,000 21,000
Misc fees for servcs/ntax 807 498 999 1,094 1,904 2,400 - 2,400
Dumpster sales 80 74 30 - - - - -
Other operating: recycling 50,238 64,584 86,452 46,462 48,182 46,000 15,000 46,000
Misc operating revenues 6,344 - - - - - - -
Interest on investments 18,929 9,427 15,315 59,450 276,404 12,000 305,325 12,000
Realized gain/(loss)(27) 1 846 99 189 - - -
Net Incr/Decr in FMV - 1,353 349 - - - - -
Other reimbursed expenses 2,655 2,280 85 - - - - -
State Grants - - - 17,792 - - - -
Collection service fees 1,636 2,061 2,184 2,065 1,472 1,000 1,300 1,000
Sale of scrap - - - 6,657 - - - -
Gain on Sale of Property - - (632) - (25,394) - - -
Misc nonoperating revenue - 4,509 (27) 3,940 175,000 - - -
Other revenue 370 - - - - - - -
Other Misc Revenue - (37,737)- - - - - -
Sanitation Fund Total 5,709,332$ 6,429,259$ 6,799,685$ 7,033,213$ 7,385,255$ 7,107,394$ 7,401,019$ 7,242,423$
Drainage Fund Revenues
Other reimbursed expenses - 6,680 - 14,000 - 13,473
Residential 922,539 956,378 1,001,871 1,480,027 1,529,287 1,558,957 1,537,922 1,584,060
Commercial 236,573 243,187 251,370 313,147 365,976 327,843 380,710 392,140
Interest on investments 258,976 227,207 120,152 58,652 24,372 29,900 12,000 8,100
Realized gain/loss - - 6,025 25 159 - -
Net Incr/Decr in FMV - 2,895 (1,850) (9,616)- -
Other 15,009 - 648 - - -
Drainage Fund Total 1,433,097$ 1,426,772$ 1,389,641$ 1,850,002$ 1,910,178$ 1,930,700$ 1,930,632$ 1,997,773$
Major Funds Revenue Total 145,488,346$ 169,330,186$ 176,124,462$ 186,469,421$ 200,283,588$ 258,201,646$ 320,092,816$ 309,392,498$
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 2011)
Date incorporated:October, 1938
Date first charter adopted:October, 1938
Date present charter adopted:May, 1992
Date of last charter amendment:November, 2008
Form of government:Council-Manager
Elections:
Number of registered voters in last municipal election:43,371
Number of votes cast in last municipal election:6,013
Percentage of registered voters voting in last
municipal election:13.86%
Miles of streets
Lane Miles 958.41
Centerline Miles 463
Miles of Sanitary Sewer Line:313 linear miles
Fire Protection
Number of stations:5
Number of full-time employees:139
Police Protection
Number of full-time employees:182
Number of patrol units:30
One jail facility with a capacity of:17
Year Square Miles
1938 2.00
1940 2.51
1950 2.91
1960 6.34
1970 16.00
1980 24.01
1984 28.47
1994 32.55
1995 38.14
1996 40.69
2003 47.22
2004 47.23
2008 49.60
2009 49.60
2010 49.60
2011 50.60
Area in Square Miles
G-1 Miscellaneous Statistical Data
City of College Station
Population and Demographic Estimates
Census 2011 + 96,666
Count 2010 93,857
2000 67,890
1990 52,456
1980 37,296
1970 17,676
1960 11,396
1950 7,925
Sex and Age
Male 50.8%
Female 49.2%
Under 5 years ##4.8%
5 to 9 years ##4.2%
10 to 14 years ##3.6%
15 to 19 years ##16.6%
20 to 24 years ##32.9%
25 to 34 years ##14.8%
35 to 44 years ##7.6%
45 to 54 years ##6.2%
55 to 59 years ##2.6%
60 to 64 years ##2.0%
65 to 74 years ##2.7%
75 to 84 years ##1.5%y %
85 years and older ##0.5%
Median Age 22.3
Race
White ##77.2%
Black or African American ##6.8%
Hispanic or Latino ##14.0%
American Indian and Alaska Native ##0.4%
Asian ##9.1%
Native Hawaiian and Other Pacific Islander ##0.1%
Some other race 52 4.0%
Two or more races ##2.4%
Source for Above: Source: 2010 U.S. Census Bureau
+ 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 2011)
TOTAL NUMBER NUMBER PERCENT
YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED
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 39,927 38,233 1,694 4.2
2006 40,182 38,490 1,692 4.2
2007 41,099 39,521 1,578 3.8
2008 43,729 41,888 1,841 4.2
2009 46,102 43,648 2,454 5.3
2010 47,301 44,488 2,813 5.9
*2011 49,136 46,048 3,088 6.3
Primary Labor Force for College Station
2001 ‐ 2011
3.0
4.0
5.0
6.0
7.0
30,000
35,000
40,000
45,000
50,000
Source: Texas Workforce Commission
*2011 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.
0.0
1.0
2.0
15,000
20,000
25,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Total Labor Force % Unemployed
G-3 Miscellaneous Statistical Data
City of College Station
Economic Characteristics
Civilian Labor Force Occupations for College Station
Civilian employed population 16 years and over:##
Management, professional, and related occupations ##45.1%
Service occupations ##17.2%
Sales and office occupations ##24.6%
Farming, fishing, and forestry occupations 72 0.1%
Construction, extraction, maintenance and repair occupations ##6.2%
Production, transportation, and material moving occupations ##6.9%
Source: U.S. Census Bureau, 2007-2009 American Community Survey 3-year Estimate
Income and Benefits for College Station
(in 2009 Inflation-Adjusted Dollars)
Households
Less than $10,000 ##27.6%
$10,000 to $14,999 ##7.8%
$15,000 to $24,999 ##11.2%
$25,000 to $34,999 ##8.2%
$35,000 to $49,999 ##9.8%
$50,000 to $74,999 ##13.2%
$75,000 to $99,999 ##7.5%
$100,000 to $149,999 ##7.1%
$150,000 to $199,999 ##4.0%
$200,000 or more ##3.6%
Median household income (dollars) $29,414
Mean household income (dollars) $51,401
Families
Less than $10,000 ##13.0%
$10,000 to $14,999 ##4.8%
$15,000 to $24,999 ##6.7%
$25,000 to $34,999 ##8.2%
$35,000 to $49,999 ##9.7%
$50,000 to $74,999 ##15.8%
$75,000 to $99,999 ##13.1%
$100,000 to $149,999 ##13.2%
$150,000 to $199,999 ##8.2%
$200,000 or more ##7.2%
Median household income (dollars) $63,461
Mean household income (dollars) $81,034
Non-family Households
Median household income (dollars) $13,647
Mean household income (dollars) $24,132
Mean travel time to work 16.5 minutes
Source: U.S. Census Bureau, 2007-2009 American Community Survey 3-year Estimate
G-4 Miscellaneous Statistical Data
UNIVERSITY
YEAR ENROLLMENT
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
Texas A&M University Enrollment
2000 ‐ 2011
42,000
44,000
46,000
48,000
50,000
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 $600 million per year.
With such a unique past, Texas A&M
University gives College Station great
tradition.
2009 48,787
2010 49,129
2011 49,861
Source: Texas A&M News & Information, TAMU OISP
40,000
G-5 Miscellaneous Statistical Data
City of College Station
Principal Taxpayers
(as of September 2011)
Percent of
2011 Total Assessed
College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation
Post Oak Mall - College Station LLC Retail Mall $55,414,060 1.02%
College Station Hospital LP Medical 54,541,320 1.00%
SHP - The Callaway House Apartments 46,305,230 0.85%
Woodlands of College Station Apartments 40,940,710 0.75%
JamesPoint Management Housing 39,938,660 0.73%
BVP 2818 Place LP Apartments 39,710,800 0.73%
SW Meadows Point LP Apartments 37,998,415 0.70%
Weinberg, Isreal & David Alkosser Housing 37,820,430 0.69%
Jefferson Enclave LP Apartments 37,581,280 0.69%
Wal-Mart Real Estate Business Trust Retail 37,218,030 0.68%
$427,468,935 7.84%
Top 5 Commercial Taxpayers *Type of Business Assessed Valuation Valuation
Post Oak Mall - College Station LLC Retail Mall $55,195,720 1.01%
College Station Hospital LP Medical 53,351,260 0.98%
Wal-Mart Real Estate Business Trust Retail 37,218,030 0.68%
H-E-B Retail 29,009,330 0.53%
Adam Development Properties LP Retail 23,453,200 0.43%
$198,227,540 3.63%
Top 5 Industrial Taxpayers *Type of Business Assessed Valuation Valuation
Dealer Computer Services Inc Retail $22,059,220 0.40%
O I Corporation Retail 8,384,070 0.15%
AT&T Mobility LLC Telecommunications 4,553,490 0.08%
Dallas MTA LP Telecommunications 3,035,840 0.06%
Lawson Properties II LLC Retail 2,145,050 0.04%
$40,177,670 0.74%
Source: Brazos County Appraisal District
*Taxpayers may own additional land that is not classified as commercial or industrial therefore the value is not picked up on the commercial and industrial
value report.
G-6 Miscellaneous Statistical Data
Cit f Cll St tiCity of College StationCtyoCo ege Stat o
CiPiConstruction Permits
Last Ten Calendar YearsLast Ten Calendar Years
CResidentialCommercial
Construction Construction TotalConstructionConstructionTotal
Number Number Number
Year Value Value Value
Number
of Permits
Number
of Permits
Number
of PermitsYearValueValue Valueof Permits of Permits of Permits
2001 975 101,703,574 313 44,592,967 1288 146,296,541
2002 1207 107 907 265 307 38 926 808 1514 146 834 07320021207107,907,265 307 38,926,808 1514 146,834,073
2003 1127 138,484,780 315 49,408,634 1442 187,893,414
2004 985 100 504 006 366 114 543 138 1351 215 047 1442004985100,504,006 366 114,543,138 1351 215,047,144
2005 *1991 127,265,816 419 31,169,195 2410 158,435,011
2006 1048 126 249 768 410 57 162 203 1458 183 411 97120061048126,249,768 410 57,162,203 1458 183,411,971
2007 990 161,466,990 413 74,683,795 1403 236,150,785
2008 1131 164 494 779 346 154 313 994 1477 318 808 77320081131164,494,779 346 154,313,994 1477 318,808,773
2009 792 82,316,558 243 46,947,099 1035 129,263,657
2010 860 93 158 066 309 162 053 510 1169 255 211 576201086093,158,066 309 162,053,510 1169 255,211,576
350 000 0002500350,000,000 2500
300,000,000,,
20002000
250,000,000 ,,$d200 000 000
1500 e $ued200,000,000 1500
luessuVas Is150 000 000 al Vmits150,000,000 1000 otarm1000
ToPer100 000 000# P100,000,000
500
50 000 000
500
50,000,000
0 0 00
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Res. Permits Comm. Permits Total Permit Value
* NOTE: NOTE:
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
Residential Construction includes: Single family dwellings, Duplexes and Apartments as well as residential remodels, slabs, roofs,
t/ dii lstorage/accessory, and swimming pools.
Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn,
demolition and sign permits.gp
* Overall in 2005, residential and commercial construction permits are higher than other years due to an increase in roofing permits Overall in 2005, residential and commercial construction permits are higher than other years due to an increase in roofing permits
because of a hailstorm in CS.because of a hailstorm in CS.
S Th Cit f C ll St ti Pl i d D l t S iSource:The City of College Station, Planning and Development Services
G-7 Miscellaneous Statistical Data
City of College Station
Parks and Recreation Facilities
(as of October 2011)
Recreation:1
57
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-8 Miscellaneous Statistical Data
City of College StationCity of College Stationy g
College Station Utilities StatisticsCollege Station Utilities Statistics
(as of October 2011)(as of October 2011)
Utility Funds:Utility Funds:
Electric Users (Units Served)38,255ect c Use s (U ts Se ed)38, 55
Average Electrical Consumption:65 049 732 kwh/moAverage Electrical Consumption:65,049,732 kwh/mo.
Water Users (Units Served)37 596Water Users (Units Served)37,596
AWtC ti 301 399 /Average Water Consumption:301,399 mgw/mo.gp ,g
Nb fElNumber of Employees:py
Electric 68 5Electric68.5
Wt 29 5Water29.5
Sewer 49Sewer49
Water Capacity:Water Capacity:
Nb fWll 9Number of Wells 9
Water Production Capacity 27 000 000Water Production Capacity 27,000,000
Number of Ground Storage Tanks 2Number of Ground Storage Tanks 2
Total capacity (gallons)8,000,000 Total capacity (gallons)8,000,000
Number of Elevated Storage Tanks 2Number of Elevated Storage Tanks 2
Total capacity (gallons)5,000,000 Total capacity (gallons)5,000,000
Miles of Water Lines 395Miles of Water Lines 395
Average Daily Water Use 11.4 Million GallonsAverage Daily Water Use 11.4 Million Gallons
Electric System:y
Maximum Demand 200 megawattsMaximum Demand 200 megawatts
Number of Stations 6
Miles of Distribution Lines 440Miles of Distribution Lines 440
Sanitation Fund:Sanitation Fund:
Number of Residential Tons Collected 13,223Number of Residential Tons Collected 13,223
Nb fC ilT Cll d 3 133Number of Commercial Tons Collected 35,133,
RliT 1 168Recycling Tonnage 1,168
Clean/Green Tonnage 2 252Clean/Green Tonnage 2,252
Landfill size 20 acres at Twin Oaks LandfillLandfill size 20 acres at Twin Oaks Landfill
G-9 Miscellaneous Statistical Data
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
2-15-12 300,000 4.500%6,750 306,750
8-15-12 - 0 306,750 3,540,000
Net Interest 616,128
H-1 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 - $1,000,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,790,000
2-15-12 225,000 3.000%62,925 287,925
8-15-12 59,550 59,550 347,475 3,190,000
2-15-13 230,000 3.000%59,550 289,550
8-15-13 56,100 56,100 345,650 2,960,000
2-15-14 240,000 3.125%56,100 296,100
8-15-14 52,350 52,350 348,450 2,720,000
2-15-15 250,000 3.375%52,350 302,350
8-15-15 48,131 48,131 350,481 2,470,000
2-15-16 260,000 3.500%48,131 308,131
8-15-16 43,581 43,581 351,713 2,210,000
2-15-17 275,000 3.625%43,581 318,581
8-15-17 38,597 38,597 357,178 1,935,000
2-15-18 285,000 3.750%38,597 323,597
8-15-18 33,253 33,253 356,850 1,650,000
2-15-19 300,000 3.875%33,253 333,253
8-15-19 27,441 27,441 360,694 1,350,000
2-15-20 315,000 4.000%27,441 342,441
8-15-20 21,141 21,141 363,581 1,035,000
2-15-21 330,000 4.000%21,141 351,141
8-15-21 14,541 14,541 365,681 705,000
2-15-22 345,000 4.125%14,541 359,541
8-15-22 7,425 7,425 366,966 360,000
2-15-23 360,000 4.125%7,425 367,425 367,425
Total Interest:2,130,580$
H-2 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
2-15-12 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-3 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
5,710,0008-15-08 104,106 104,106 378,163 4,790,000
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-4 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
2-15-12 250,000 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-5 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
2-15-12 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-6 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
2-15-12 100,000 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-7 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
2-15-12 290,000 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-8 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
2-15-12 110,000 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-9 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
2-15-12 800,000 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-10 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2010
PRINCIPAL - $19,635,000
Streets - $12,525,000; Park Projects $870,000; Fire Station #6 - $6,240,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
19,635,000
2-15-12 635,000 2.000%271,003 906,003
8-15-12 264,653 264,653 1,170,656 17,980,000
2-15-13 665,000 2.000%264,653 929,653
8-15-13 258,003 258,003 1,187,656 17,315,000
2-15-14 695,000 2.000%258,003 953,003
8-15-14 251,053 251,053 1,204,056 16,620,000
2-15-15 725,000 2.000%251,053 976,053
8-15-15 243,803 243,803 1,219,856 15,895,000
2-15-16 760,000 2.000%243,803 1,003,803
8-15-16 236,203 236,203 1,240,006 15,135,000
2-15-17 795,000 2.000%236,203 1,031,203
8-15-17 228,253 228,253 1,259,456 14,340,000
2-15-18 830,000 3.000%228,253 1,058,253
8-15-18 215,803 215,803 1,274,056 13,510,000
2-15-19 870,000 3.000%215,803 1,085,803
8-15-19 202,753 202,753 1,288,556 12,640,000
2-15-20 910,000 3.000%202,753 1,112,753
8-15-20 189,103 189,103 1,301,856 11,730,000
2-15-21 950,000 3.000%189,103 1,139,103
8-15-21 174,853 174,853 1,313,956 10,780,000
2-15-22 995,000 3.000%174,853 1,169,853
8-15-22 159,928 159,928 1,329,781 9,785,000
2-15-23 1,040,000 3.000%159,928 1,199,928
8-15-23 144,328 144,328 1,344,256 8,745,000
2-15-24 1,090,000 3.000%144,328 1,234,328
8-15-24 127,978 127,978 1,362,306 7,655,000
2-15-25 1,135,000 3.125%127,978 1,262,978
8-15-25 110,244 110,244 1,373,222 6,520,000
2-15-26 1,190,000 3.250%110,244 1,300,244
8-15-26 90,906 90,906 1,391,150 5,330,000
2-15-27 1,245,000 3.250%90,906 1,335,906
8-15-27 70,675 70,675 1,406,581 4,085,000
2-15-28 1,300,000 3.375%70,675 1,370,675
8-18-28 48,738 48,738 1,419,413 2,785,000
2-15-29 1,360,000 3.500%48,738 1,408,738
8-15-29 24,938 24,938 1,433,675 1,425,000
2-15-30 1,425,000 3.500%24,938 1,449,938 1,449,938 0
Interest 6,848,276
*Principal and interest payment amounts estimated prior to debt issue. Actuals received after proposed budget was submitted to Council.
H-11 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2010 (Refunding)
PRINCIPAL - $37,150,000
Refunding of Series
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
37,150,000
2-15-12 2,010,000 3.000%781,750 2,791,750
8-15-12 751,600 751,600 3,543,350 34,675,000
2-15-13 3,255,000 4.000%751,600 4,006,600
8-15-13 686,500 686,500 4,693,100 31,420,000
2-15-14 3,410,000 4.000%686,500 4,096,500
8-15-14 618,300 618,300 4,714,800 28,010,000
2-15-15 3,575,000 4.000%618,300 4,193,300
8-15-15 546,800 546,800 4,740,100 24,435,000
2-15-16 3,750,000 5.000%546,800 4,296,800
8-15-16 453,050 453,050 4,749,850 20,685,000
2-15-17 3,965,000 5.000%453,050 4,418,050
8-15-17 353,925 353,925 4,771,975 16,720,000
2-15-18 3,905,000 5.000%353,925 4,258,925
8-15-18 256,300 256,300 4,515,225 12,815,000
2-15-19 4,115,000 4.000%256,300 4,371,300
8-15-19 174,000 174,000 4,545,300 8,700,000
2-15-20 4,290,000 4.000%174,000 4,464,000
8-15-20 88,200 88,200 4,552,200 4,410,000
2-15-21 3,375,000 4.000%88,200 3,463,200
8-15-21 20,700 20,700 3,483,900 1,035,000
2-15-22 1,035,000 4.000%20,700 1,055,700 1,055,700
Interest 9,856,613
H-12 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2011 (Estimate)*
PRINCIPAL - $1,960,000
Streets/Transportation Projects - $700,000; Parks and Recreation Projects - $1,260,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
1,960,000
2-15-12 750,000 4.500%35,035 785,035
8-15-12 27,225 27,225 812,260 1,210,000
2-15-13 180,000 4.500%27,225 207,225
8-15-13 23,175 23,175 230,400 1,030,000
2-15-14 190,000 4.500%23,175 213,175
8-15-14 18,900 18,900 232,075 840,000
2-15-15 195,000 4.500%18,900 213,900
8-15-15 14,513 14,513 228,413 645,000
2-15-16 205,000 4.500%14,513 219,513
8-15-16 9,900 9,900 229,413 440,000
2-15-17 215,000 4.500%9,900 224,900
8-15-17 5,063 5,063 229,963 225,000
2-15-18 225,000 4.500%5,063 230,063
8-15-18 0 0 230,063 0
Interest 232,585
*Reflects principal and interest payment amounts estimated prior to debt issue.
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 $67,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
2-15-12 600,000 4.50%13,500 613,500
8-15-12 0 0 613,500 0
Net Interest: 1,571,194$
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 $30,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
780,000
2-15-12 35,000 3.000% 10,676 45,676
8-15-12 10,151 10,151 55,828 520,000
2-15-13 40,000 3.200% 10,151 50,151
8-15-13 9,511 9,511 59,663 480,000
2-15-14 40,000 3.400% 9,511 49,511
8-15-14 8,831 8,831 58,343 440,000
2-15-15 40,000 3.600% 8,831 48,831
8-15-15 8,111 8,111 56,943 400,000
2-15-16 40,000 3.700% 8,111 48,111
8-15-16 7,371 7,371 55,483 360,000
2-15-17 45,000 3.900% 7,371 52,371
8-15-17 6,494 6,494 58,865 315,000
2-15-18 45,000 4.000% 6,494 51,494
8-15-18 5,594 5,594 57,088 270,000
2-15-19 50,000 4.000% 5,594 55,594
8-15-19 4,594 4,594 60,188 220,000
2-15-20 50,000 4.150% 4,594 54,594
8-15-20 3,556 3,556 58,150 170,000
2-15-21 55,000 4.150% 3,556 58,556
8-15-21 2,415 2,415 60,971 115,000
2-15-22 55,000 4.200% 2,415 57,415
8-15-22 1,260 1,260 58,675 60,000
2-15-23 60,000 4.200% 1,260 61,260 61,260
Net Interest: 355,196$
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
2-15-12 400,000 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 $85,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
7,595,000
2-15-12 195,000 3.50%60,869 255,869
8-15-12 57,456 57,456 313,325 2,740,000
2-15-13 205,000 3.50%57,456 262,456
8-15-13 53,869 53,869 316,325 2,535,000
2-15-14 215,000 4.25%53,869 268,869
8-15-14 49,300 49,300 318,169 2,320,000
2-15-15 230,000 4.00%49,300 279,300
8-15-15 44,700 44,700 324,000 2,090,000
2-15-16 160,000 4.00%44,700 204,700
8-15-16 41,500 41,500 246,200 1,930,000
2-15-17 170,000 4.00% 41,500 211,500
8-15-17 38,100 38,100 249,600 1,760,000
2-15-18 180,000 4.13% 38,100 218,100
8-15-18 34,388 34,388 252,488 1,580,000
2-15-19 190,000 4.13% 34,388 224,388
8-15-19 30,469 30,469 254,856 1,390,000
2-15-20 200,000 4.25% 30,469 230,469
8-15-20 26,219 26,219 256,688 1,190,000
2-15-21 215,000 4.25% 26,219 241,219
8-15-21 21,650 21,650 262,869 975,000
2-15-22 225,000 4.38% 21,650 246,650
8-15-22 16,728 16,728 263,378 750,000
2-15-23 235,000 4.38% 16,728 251,728
8-15-23 11,588 11,588 263,316 515,000
2-15-24 250,000 4.50% 11,588 261,588
8-15-24 5,963 5,963 267,550 265,000
2-15-25 265,000 4.50% 5,963 270,963 270,963 0
7,595,000
Net Interest: 2,129,607$
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
2-15-12 345,000 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
2-15-12 105,000 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
2-15-12 900,000 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
2-15-12 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
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
2-15-12 165,000 2.000%44,822 209,822
8-15-12 43,172 43,172 252,994 3,040,000
2-15-13 170,000 2.000%43,172 213,172
8-15-13 41,472 41,472 254,644 2,870,000
2-15-14 175,000 2.000%41,472 216,472
8-15-14 39,722 39,722 256,194 2,695,000
2-15-15 180,000 2.250%39,722 219,722
8-15-15 37,697 37,697 257,419 2,515,000
2-15-16 190,000 2.250%37,697 227,697
8-15-16 35,559 35,559 263,256 2,325,000
2-15-17 205,000 2.500%35,559 240,559
8-15-17 32,997 32,997 273,556 2,120,000
2-15-18 125,000 2.500%32,997 157,997
8-15-18 31,434 31,434 189,431 1,995,000
2-15-19 130,000 2.500%31,434 161,434
8-15-19 29,809 29,809 191,244 1,865,000
2-15-20 135,000 2.500%29,809 164,809
8-15-20 28,122 28,122 192,931 1,730,000
2-15-21 140,000 3.000%28,122 168,122
8-15-21 26,022 26,022 194,144 1,590,000
2-15-22 145,000 3.000%26,022 171,022
8-15-22 23,847 23,847 194,869 1,445,000
2-15-23 155,000 3.000%23,847 178,847
8-15-23 21,522 21,522 200,369 1,290,000
2-15-24 160,000 3.000%21,522 181,522
8-15-24 19,122 19,122 200,644 1,130,000
2-15-25 170,000 3.125%19,122 189,122
8-15-25 16,466 16,466 205,588 960,000
2-15-26 175,000 3.250%16,466 191,466
8-15-26 13,622 13,622 205,088 785,000
2-15-27 185,000 3.375%13,622 198,622
8-15-27 10,500 10,500 209,122 600,000
2-15-28 190,000 3.500%10,500 200,500
8-15-28 7,175 7,175 207,675 410,000
2-15-29 200,000 3.500%7,175 207,175
8-15-29 3,675 3,675 210,850 210,000
2-15-30 210,000 3.500%3,675 213,675 213,675 0
Interest 1,054,355
H-22 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2011 estimate*
PRINCIPAL - $7,935,000
Electric Projects - $4,790,000; Wastewater Projects - $3,130,000; Gen'l Gov't Debt Issuance Costs - $15,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
7,935,000
2-15-12 295,000 4.500% 141,838 436,838
8-15-12 171,900 171,900 608,738 7,640,000
2-15-13 265,000 4.500% 171,900 436,900
8-15-13 165,938 165,938 602,838 7,375,000
2-15-14 275,000 4.500% 165,938 440,938
8-15-14 159,750 159,750 600,688 7,100,000
2-15-15 280,000 4.500% 159,750 439,750
8-15-15 153,450 153,450 593,200 6,820,000
2-15-16 300,000 4.500% 153,450 453,450
8-15-16 146,700 146,700 600,150 6,520,000
2-15-17 315,000 4.500% 146,700 461,700
8-15-17 139,613 139,613 601,313 6,205,000
2-15-18 325,000 4.500% 139,613 464,613
8-15-18 132,300 132,300 596,913 5,880,000
2-15-19 340,000 4.500% 132,300 472,300
8-15-19 124,650 124,650 596,950 5,540,000
2-15-20 355,000 4.500% 124,650 479,650
8-15-20 116,663 116,663 596,313 5,185,000
2-15-21 370,000 4.500% 116,663 486,663
8-15-21 108,338 108,338 595,000 4,815,000
2-15-22 390,000 4.500% 108,338 498,338
8-15-22 99,563 99,563 597,900 4,425,000
2-15-23 405,000 4.500% 99,563 504,563
8-15-23 90,450 90,450 595,013 4,020,000
2-15-24 430,000 4.500% 90,450 520,450
8-15-24 80,775 80,775 601,225 3,590,000
2-15-25 445,000 4.500% 80,775 525,775
8-15-25 70,763 70,763 596,538 3,145,000
2-15-26 465,000 4.500% 70,763 535,763
8-15-26 60,300 60,300 596,063 2,680,000
2-15-27 490,000 4.500% 60,300 550,300
8-15-27 49,275 49,275 599,575 2,190,000
2-15-28 510,000 4.500% 49,275 559,275
8-15-28 37,800 37,800 597,075 1,680,000
2-15-29 535,000 4.500% 37,800 572,800
8-15-29 25,763 25,763 598,563 1,145,000
2-15-30 560,000 4.500% 25,763 585,763
8-15-30 13,163 13,163 598,925 585,000
2-15-31 585,000 4.500% 13,163 598,163 598,163 0
Interest 4,036,138
*Reflects principal and interest payment amounts estimated prior to debt issue.
H-23 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
2-15-12 850,000 6.00%25,500 875,500
8-15-12 0 0 875,500 0
Total Interest 1,890,591
H-24 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
2-15-12 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-25 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
2-15-12 225,000 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-26 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
2-15-12 320,000 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-27 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
2-15-12 905,000 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-28 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
2-15-12 630,000 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-29 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
2-15-12 665,000 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-30 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 FY12. Most of the transfers come into the General Fund from other operating funds receiving
General Fund services.
Approximately $5.67 million is budgeted to be allocated to the General Fund from various other funds.
This includes $121,808 for Community Development and $326,698 for parks related projects and special
events funded out of the Hotel Tax Fund.
Approximately $2.15 million is budgeted to be allocated to the Utility Customer Service Fund from the five
utility funds. Funds are also transferred from the Water and Wastewater Funds to the Electric Fund for
administrative services provided by the Electric Fund.
I-1 General and Administrative Transfers
10/27/2011 15:45
FY11 FY12 FY12
Revised Base Approved
Budget Budget Budget
To General Fund:
Community Development 102,484$ 121,808$ 121,808$
Hotel Tax 347,816 326,698 326,698
Drainage Operations 1,113,676 254,807 254,807
Electric 1,092,346 1,245,677 1,245,677
Water 675,286 743,491 743,491
Wastewater 581,702 652,861 652,861
Sanitation 419,104 475,100 475,100
Parking Enterprise 98,736 91,529 91,529
Police Seizure Fund 847 - -
Memorial Cemetery Fund 2,764 - -
Recreation Fund 186,861 171,059 171,059
Insurance Funds
Employee Benefits 40,000 40,000 62,375
General Capital Projects
Street Projects 377,517 368,924 368,924
Parks Projects 52,759 43,029 43,029
General Government 92,942 89,118 89,118
Parks Escrow Projects 19,513 26,373 26,373
Project Management 657,029 674,308 674,308
Utility Capital Projects
Electric Projects 23,215 22,100 22,100
Water Projects 70,269 69,294 69,294
Wastewater Projects 70,299 69,294 69,294
Drainage 212,922 160,510 160,510
General Fund Total 6,238,087$ 5,645,980$ 5,668,355$
To Utility Customer Service:
Electric 1,014,933$ 1,066,325$ 1,066,325$
Water 666,426 700,447 700,447
Wastewater 142,612 152,077 152,077
Drainage 71,306 76,038 76,038
Sanitation 142,612 152,077 152,077
Utility Customer Service 2,037,889$ 2,146,963$ 2,146,963$
To Electric Fund:
Water 323,181$ 374,093$ 374,093$
Wastewater 302,199 345,811 345,811
Electric Fund Total 625,380$ 719,904$ 719,904$
Total All Funds 8,901,356$ 8,512,847$ 8,535,222$
FY12 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, 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), the Arts Council of Brazos Valley (ACBV), and
the Brazos Valley Animal Shelter (BVAS).
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, George Bush Presidential Library Foundation,
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. Since then, the City has not
funded any new non-CDBG eligible agencies through the OAFRC process, and no OAFRC agency funding is
included in the FY12 approved budget.
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 $121,795 is included for CDBG eligible
organizations 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 $325,000 is budgeted for
FY12 from the General Fund. Additionally, $100,550 is included for ACBV operations and maintenance funding.
$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 costs associated with the annual community 4th of July celebration. General
Fund Outside Agency funding also includes $326,500 for the Brazos County Health District , $191,266 for the Brazos
Valley Animal Shelter, and $1,000 for the Brazos Valley Council of Governments.
Outside Agency funding from the Hotel Tax Fund is approved in the amount of $1,303,000. Outside Agencies
receiving funding from the Hotel Tax Fund include the Bryan/College Station Convention & Visitors Bureau, the
Arts Council of Brazos Valley, the George Bush Presidential Library Foundation, the Bryan-College Station Chamber
of Commerce, and the Brazos Valley Veterans Memorial. SLA Funding in the amount of $50,000 is included for
Outside Agency expenditures. Funding for the George Bush Library will increase by $25,000 to $50,000 for
increased marketing in the Houston metro area as well as the American Airlines in-flight magazine. Finally, $25,000
in SLA funding is included for funding design and construction of additional war memorials along the Lynn Stuart
Pathway at Veterans Park.
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. Keep Brazos Beautiful promotes
litter abatement and beautification programs throughout the Brazos Valley thus supporting one of the Sanitation
Department’s objectives.
Total outside agency funding by the City of College Station is $2,407,598 in FY12.
J-1 Outside Agency Funding
City of College Station
FY12 Approved Outside Agency Funding
FY10 FY11 FY12 FY12
Total Total Base Total
Approved Approved Approved Approved
GENERAL FUND
DISPUTE RESOLUTION CENTER ** 5,000$ ** 2,500$ ** -$ -$
RESEARCH VALLEY PARTNERSHIP 300,000 300,000 325,000 325,000
TEXAS COOPERATIVE WILDLIFE COLLECTION ** 2,383 ** 1,192 ** - -
ARTS COUNCIL OPERATIONS AND MAINTENANCE 100,000 75,000 100,550 100,550
CHILDREN'S MUSEUM OF THE BRAZOS VALLEY ** 7,500 ** - ** - -
NOON LIONS CLUB - 4TH OF JULY 10,000 10,000 10,000 10,000
BRAZOS ANIMAL SHELTER 71,214 169,513 169,513 169,513
SISTER CITIES ** 2,500 ** 1,250 ** -
BRAZOS CO. HEALTH DISTRICT 351,500 351,500 326,500 326,500
BRAZOS VALLEY COUNCIL OF GOVERNMENTS - 1,000 1,000 1,000
850,097$ 911,955$ 932,563$ 932,563$
HOTEL TAX FUND
ARTS COUNCIL OPERATIONS AND MAINTENANCE 108,000$ 89,000$ -$ -$
ARTS COUNCIL AFFILIATE FUNDING 181,000 200,000 200,000 200,000
CONVENTION AND VISITORS BUREAU (CVB)1,107,000 1,057,000 1,000,000 1,000,000
BUSH PRESIDENTIAL LIBRARY FOUNDATION 50,000 - 25,000 50,000
B/CS CHAMBER OF COMMERCE - - 25,000 25,000
NORTHGATE DISTRICT ASSOCIATION - - 3,000 3,000
VETERANS MEMORIAL 10,000 - - 25,000
1,456,000$ 1,346,000$ 1,253,000$ 1,303,000$
SANITATION FUND
KEEP BRAZOS BEAUTIFUL 60,240$ 50,240$ 50,240$ 50,240$
60,240$ 50,240$ 50,240$ 50,240$
COMMUNITY DEVELOPMENT
BIG BROTHERS BIG SISTERS OF CENTRAL TEXAS 12,000$ 12,000$ -$ -$
BRAZOS FOOD BANK - 22,325 - -
BRAZOS VALLEY REHABILITATION CENTER 14,000 - 26,891 26,891
BRAZOS MATERNAL & CHILD HEALTH CLINIC 22,000 25,000 - -
CITY OF COLLEGE STATION DEPARTMENT PROGRAMS 34,800 38,800 - -
HEALTH FOR ALL 17,220 - - -
JUNCTION FIVE-O-FIVE - - - -
MHMR AUTHORITY OF BRAZOS VALLEY 2,773 29,873 25,961 25,961
PROJECT UNITY - - 9,583 9,583
RAPE CRISIS CENTER 18,500 12,380 - -
SCOTTY'S HOUSE 17,224 - - -
TCM - THE BRIDGE 30,896 - 29,934 29,934
VOICES FOR CHILDREN - 23,716 29,426 29,426
169,413$ 164,094$ 121,795$ 121,795$
TOTAL AGENCY FUNDING 2,535,750$ 2,472,289$ 2,357,598$ 2,407,598$
* estimate from BCAD
** Recommendations from FY09 Outside Agency Funding Review
Committee (OAFRC)
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
ARRA: 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
Effective Tax Rate: The effective tax rate is the rate that will raise the same revenues on the same properties this year as last
year.
Effectiveness Measure: Measure that demonstrates whether a program is accomplishing its intended results. These should
show the impact of the program.
Efficiency Measure: This is a ratio of inputs to outputs. For example: cost per inspection, calls for service per officer.
K-2 Glossary
Emergency: An unexpected occurrence, i.e., damaging weather conditions that require the unplanned use of City funds.
Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract for
purchases legally entered on behalf of the City.
Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar to those of
private business, where revenues are recorded when earned and expenses are recorded as resources are used.
Equity: See Fund Balance.
Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The General Fund
recognizes expenditures and the Proprietary Funds recognize expenses.
F
Fiscal Year: A twelve month reporting period, for the City of College Station, the fiscal year is from October 1st through the
following September 30th.
Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land, building,
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.
K-3 Glossary
Implementation Plan: The specific actions that will be taken to implement a strategy within the City’s strategic plan.
Investments: Securities held for the production of income, generally in the form of interest.
L
Line Item Budget: The presentation of the City's adopted budget in a format presenting each Department's approved
expenditure/expense by specific account.
Long-Term Debt: Obligation of the City with a remaining maturity term of more that one (1) year.
M
Major Funds: Any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10%
of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5%
of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget.
Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major
fund.
Mission Statement: Purpose of the organization; why the organization exists and whom it benefits.
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
Rollback rate: The rollback rate is the highest rate that can be adopted before citizens can initiate a petition to rollback the
tax rate to the rollback rate.
S
Service Level: The current outcomes and services provided to citizens and customers by the City as approved in the annual
budget.
Service Level Adjustment (SLA): Request for additional resources requiring a decision by management and council and
justified on the basis of adding to or reducing services and/or performance improvements.
Sinking Fund: A fund which is accumulated through periodic contributions which must be placed in the sinking fund so that
the total contributions plus their compounded earnings will be sufficient to redeem the sinking fund bonds when they mature.
Special Revenue Fund: A fund used to account for revenues legally earmarked for a specific purpose used to account for
and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specific purposes other
than debt service or capital projects.
Strategy: A policy choice that identifies purposes, policies, programs, actions, decisions, or resource allocations that define
what path the City will take to move toward the visions and why that path has been chosen.
T
Tax Levy: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos County Appraisal
District, within the City's corporate limits.
Transfers: A legally authorized funding transfer between funds in which one fund is responsible for the initial receipt and
the other fund is responsible for the actual disbursement.
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