HomeMy WebLinkAboutFY 1984-1985 -- Comprehensive Annual Financial Report Cit)TPLEASE
PIE TURN TO
CITY SECRETARY OFFICE
of
College Station, Texas
FINANCE DEPARTMENT
Comprehensive
Annual Financial
Report
For the Fiscal Year Ending
June 30, 1985
CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED JUNE 30, 1985
PREPARED BY THE
FINANCE DEPARTMENT OF THE
CITY OF COLLEGE STATION, TEXAS
CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1985
TABLE OF CONTENTS
PAGE
INTRODUCTORY SECTION:
Organizational Chart 2
Principal City Officials 3
Letter of Transmittal 4
Certificate of Conformance in Financial Reporting 11
FINANCIAL SECTION:
Auditors' Opinion 14
Combined Financial Statements - Overview (General Purpose Financial
Statements) for the Year ended June 30, 1985:
Combined Balance Sheet - All Fund Types and Account Groups 16
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - All Governmental Fund Types and Expendable Trust Funds 20
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual (Non-GAAP Basis) - General and
Certain Special Revenue Fund Types 22
Combined Statement of Revenues, Expenses and Changes in Retained
Earnings/Fund Balances - All Proprietary Fund Types and
Similar Trust Funds 24
Combined Statement of Changes in Financial Position - All
Proprietary Fund Types and Similar Trust Funds 76
Notes to Combined Financial Statements 28
SUPPLEMENTAL FINANCIAL INFORMATION - INDIVIDUAL AND COMBINING FINANCIAL
STATEMENTS OF FUND TYPES AND ACCOUNT GROUPS FOR THE YEAR ENDED JUNE 30, 1985:
General Fund
Statement of Revenues and Other Financing Sources - Budget and Actual 47
Statement of Expenditures Compared with Budget (Non-GAAP Basis) 49
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CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1985
TABLE OF CONTENTS
(CONTINUED)
PAGE
SUPPLEMENTAL FINANCIAL INFORMATION (Continued) :
Special Revenue Funds
Combining Balance Sheet 61
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 62
Community Development Fund
Statement of Revenues, Expenditures and Changes in
Fund Balance - Budget (GAAP Basis) and Actual 63
Revenue Sharing Fund
Statement of Revenues, Expenditures and Changes in
Fund Balance - Budget (GAAP Basis) and Actual 64
Hotel/Motel Tax Fund
Statement of Revenues, Expenditures and Changes
in Fund Balance - Budget (GAAP Basis) and Actual 65
Capital Projects Funds
Combining Balance Sheet 68
Combining Statement of Revenues, Expenditures and
Changes in Fund Balance 70
Enterprise Funds
Combining Balance Sheet 74
Combining Statement of Revenues, Expenses and
Changes in Retained Earnings 76
Combining Statement of Changes in Financial Position 77
Utility Fund
Statement of Revenues - Budget and Actual (Non-GAAP Basis) 79
Statement of Expenses - Budget and Actual (Non-GAAP Basis) 80
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CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1985
TABLE OF CONTENTS
(CONTINUED)
PAGE
SUPPLEMENTAL FINANCIAL INFORMATION (Continued) :
Enterprise Funds (Continued)
Sanitation Fund
Statement of Revenues - Budget and Actual (Non-GAAP Basis) 82
Statement of Expenses - Budget and Actual (Non-GAAP Basis) 83
Reconciliation of Revenues and Expenses (Non-GAAP Basis) to
GAAP Basis Statement of Income 84
Fiduciary Funds
Combining Balance Sheet 86
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances - Expendable Trust Funds 87
General. Fixed Assets Account Group
Schedule of General Fixed Assets - By Sources 89
Schedule of General Fixed Assets - By Function and Activity 90
. . Schedule of Changes in General Fixed Assets - By
Function and Activity 92
Statement of Grant Activity 94
STATISTICAL SECTION:
General Governmental Expenditures and Other Uses by Function 98
General Revenues and Other Financing Sources 100
Property Tax Levies and Collections 102
Assessed and Estimated Actual Value of Taxable Properties 104
Property Tax Rates, Ratios, and Levies - All Overlapping Governments 106
Paving Assessment Collections 108
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CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1985
TABLE OF CONTENTS
(CONTINUED)
PAGE
STATISTICAL SECTION (Continued) :
Computation of Legal Debt Margin 109
Ratio of Net General Bonded Debt to Assessed Value and
Net Bonded Debt Per Capita 110
Statement of Direct and Estimated Overlapping Debt 112
Ratio of Annual Debt Service Expenditures for General Obligation
Debt to Total General Fund Expenditures 113
Schedule of Revenue Bond Coverage - Utility Fund 114
Total Bank Deposits 115
Construction Permits 116
Principal Taxpayers 117
Miscellaneous Statistical Data 118
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INTRODUCTORY SECTION
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•
•
CITY OF COLLEGE STATION, TEXAS
ORGANIZATION CHART
JUNE 30, 1985
CITIZENS OF COLLEGE STATION, TEXAS
MAYOR/CITY COUNCIL
MUNICIPAL
COURT CLERK MUNICIPAL JUDGE CITY ATTORNEY CITY MANAGER CITY SECRETARY
CITIZENS' I
COURT LEGAL SERVICE COUNCIL COORDINATOR
REPRESENTATIVE
ASSISTANT CITY MANAGER
N
I 1
ADMINISTRATIVE PERSONNEL
ASSISTANT DEPARTMENT
Director
Fiscal Director of Director of Capital Director
Administration Fire Chief Police Chief Public Services of Utilities Improvements of Parks
-Accounting -Fire -Uniformed -Streets -Electric -Engineering -Recreation -Community
-Tax Operations Bureau -Garage Transmissions -Planning -Aquatics Center
-Utility Billing -Fire -Investigation -Cemetery/Ground -Electric -Building -Maintenance -Teen Center
-Meter Prevention -Special Maintenance Distribution Inspection -Forestry -Printing/
Services -Ambulance Services -Residential -Water -Community Mail
-Energy -Technical Collection Production Development
-Purchasing Services -Commercial -Water
-Warehouse Collection Distribution
-Data Processing -Landfill -Sewer Treatment
-Sewer
Collection
CITY OF COLLEGE STATION, TEXAS
PRINCIPAL CITY OFFICIALS
JUNE 30, 1985
Mayor Gary M. Halter
Councilman - At Large James B. Bond
Councilman - At Large Robert C. Runnels
Councilman - At Large Fred Brown
Councilman - At Large Patricia B. Boughton
Councilman - At Large Terri Tongco
Councilman - At Large Lynn Mcllhaney
City Manager North Bardell
Assistant City Manager/Director of Finance A. E. Van Dever, Jr.
Deputy Director of Finance Glenn Schroeder
Personnel Director Karen Dickson
Municipal Court Judge Claude Davis
City Attorney Cathy Locke
City Health Officer Dr. T. 0. Walton, Jr.
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C.....1.4/d
City of College Station
POST OFFICE BOX 9960 1101 TEXAS AVENUE
COLLEGE STATION, TEXAS 77840-2499
Honorable Mayor, Members of the November 18, 1985
City Council
City of College Station
The Comprehensive Annual Financial Report of the City of College Station,
Texas (the "City") for the fiscal year ended June 30, 1985, is submitted
herewith. This report was prepared by the City's Finance Department.
Responsibility for both the accuracy of the presented data and the completeness
and fairness of the presentation, including all disclosures, rests with the
City. We believe the data, as presented, is accurate in all material aspects;
that it is presented in a manner designed to fairly set forth the financial
position of its various funds; and that all disclosures necessary to enable the
reader to gain the maximum understanding of the City's financial affairs have
been included.
Accounting System and Budgetary Control
In developing and evaluating the City's accounting system, consideration is
given to the adequacy of internal accounting controls. Internal accounting
controls are designed to provide reasonable, but not absolute, assurance
regarding: (1) the safeguarding of assets against loss from unauthorized use
or disposition; and (2) the reliability of financial records for preparing
financial statements and maintaining accountability for assets. The concept of
reasonable assurance recognizes that: The cost of a control should not exceed
the benefits likely to be derived; and the evaluation of costs and benefits
requires estimates and judgements by management.
All internal control evaluations occur within the above framework. We
believe that the City's internal accounting controls adequately safeguard
assets and provide reasonable assurance of proper accounting of financial
transactions.
Budgetary control is maintained at the subfunction level by the encumbrance
of estimated purchase amounts prior to the release of purchase orders to
vendors. Purchase orders which result in an overrun of subfunction balances
are not released until additional appropriations are made available. Open
encumbrances are reported as reservations of fund balance at June 30, 1985.
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The Reporting Entity and Its Services
This report includes all of the funds and account groups of the City, but
contains no agencies. Although the City Council does exercise oversight
responsibility of the College Station Industrial Development Foundation the
impact is immaterial and therefore is not included.
The City provides a full range of municipal services and products. These
include police and fire protection, streets, sanitation, health, art-cultural,
parks, public improvements, planning and zoning, general administrative
services, electrical, water and sewer systems.
General Governmental Function
Revenues and other financing sources for general governmental functions
(General Fund and Debt Service) totaled $12,197,042 in 1985, an increase of
21.64 percent over 1984. The only significant change in revenue in 1985 was
the increase in sales tax revenue. Sales tax receipts increased because of the
changes in tax laws by the Texas legislature. These changes added several new
categories of taxation. Current property taxes were not used for General Fund
purposes in 1985 as 100% were allocated to the Debt Service Fund. The amount
of revenues from various sources and the change from the prior year are shown
in the following tabulation:
Increase
Percent (Decrease)
Revenue Source Amount of Total From 1984
Delinquent taxes and penalties $ 8,408 .07% $ (17,288)
Franchise taxes 267,991 2.20 (31,278)
City sales & mixed drink tax 3,104,118 25.45 360,270
Licenses, permits & certificates 220,378 1.81 27,313
Fines & service fees 442,921 3.63 92,677
Charges for services 286,010 2.34 16,916
Transfer from Enterprise Fund
in lieu of taxes 3,272,759 26.83 497,819
Miscellaneous revenues 453,871 3.72 98,947
Other financing sources 625,825 5.13 288,455
Debt service property tax 3,514,761 28.82 835,919
Total $12,197,042 100.00% $2,169,750
Assessed value of 957.4 million represents an increase of 115.7 million
over 1983. Current tax collections were 94.12 percent of the tax levy. This
is the tenth consecutive year in which current property tax collections have
exceeded 94 percent. Total collections (current and delinquent) as compared to
the current tax levy was 96.43 percent. Allocation of the property tax levy by
purpose for 1985 and the preceding two fiscal years are as follows (amounts per
$100 assessed value) :
Purpose 1985 1984 1983
General Fund $.0000 $.0000 $.0680
General Obligation Debt .3600 .3100 .2420
Total Tax Rate $.3600 $.3100 $.3100
-5-
Expenditures and other uses for general governmental purposes (General Fund
and Debt Service) totaled $11,933,349, an increase of 7.29 percent over 1984.
The changes in expenditures and the percent of total expenditures by function
indicated no major fluctuations from 1984 levels. Increases (decreases) in
levels of expenditures for major functions of the City over the preceding year
are shown in the following tabulation:
Increase
(Decrease)
Function Amount Percent From 1984
General Government $ 3,559,610 29.83% $ 358,748
Police 2,445,386 20.49 356,210
Fire 2,008,648 16.83 166,030
Public Services 1,142,137 9.57 175,730
Parks & Recreation 1,405,236 11.78 245,478
Debt Service 3,499,615 29.33 5,968
Capital Outlay 651,878 5.46 (110,490)
Reimbursed Administrative Costs (2,779,161) (23.29) (387,290)
TOTAL $11,933,349 100.00% $ 810,384
Fund balances and retained earnings in the major operating funds were
maintained at adequate levels. The General. Fund balance of $2,007,355 was down
$6,527 from 1984; the Capital projects Fund balance of $13,379,677 was down
$1,880,716 from the prior year; and the $464,392 balance in the Special Revenue
Funds was up $231,792. Of the $919,694 balance in retained earnings of the
Sanitation Fund, $89,646 is the increase from operations in 1985. The Utility
Fund retained earnings increased $8,976,656 as the result of operations.
Debt Administration
The ratio of net bonded debt to assessed value and the amount of bonded
debt per capita are useful indicators of the City's debt position to municipal
management, citizens and investors. These data for the City at the end of the
1985 fiscal year were as follows:
Ratio Ratio of Debt Debt
of Net Bonded Debt to Present Per
Amount to Assessed Value Market Value Capita
Net Direct Bonded Debt $19,603,014 2.05% 2.05% $369.04
Outstanding general obligation bonds at June 30, 1985, totaled
$21,354,000. In addition, $2,699,387 of long-term notes and certificates are
outstanding. For more detailed information about the debt position of the
City, please refer to the notes to the combined financial statements and the
statistical sections of this report.
-6-
The City's General Obligation bonds continue to carry the same ratings;
however, due to a 1985 Refunding issue that is MBIA insured, our revenue bond
ratings have changed to AAA. The ratings are as follows:
Moody's Investors Service Standard & Poor's
General Obligation Bonds A-1 A+
Revenue Bonds AAA AAA
Cash Management
Cash temporarily idle during the year was invested in time deposits ranging
from 30 to 365 days to maturity. All time deposits were in the form of
certificates of deposit or U.S. Treasury Bills. The average yield on maturing
investments during the year was 9.26 percent, and the amount of interest
totaled $5,150,419.
The City of College Station took bids in September 1983 to determine which
financial institutions would serve as City Depositories. The funds were bid by
groups: operating, bond, and debt service funds. Favorable investment rates
were achieved in that all operating and the debt service funds received a rate
equal to a factor of 1.05 times the rate in the Treasury bill yield column
while all other funds received .88 times the rate in that column. All demand
accounts are earning interest at 5.25% and this amounted to $37,251 in fiscal
year 1985.
Capital Projects Funds
Proceeds of general obligation bond issues are accounted for in Capital
Projects Funds until the projects are completed. These projects and
construction in progress at year-end are capitalized in the General Fixed
Assets group of accounts. During 1985, projects and other capital additions
totaled $3,747,410.
Authorized but unissued bonds at June 30, 1985, totaled $5,455,000. The
Capital Project Fund balances on hand at June 30, 1985, totaled $13,379,677
consisting primarily of cash and investments.
General Fixed Assets
The general fixed assets of the City are those fixed assets used in the
performance of general governmental functions and exclude the fixed assets of
Enterprise funds. As of June 30, 1985, the general fixed assets of the City
amounted to $28,112,037. This amount represents the original cost of the
assets and is considerably less than their present value. Depreciation of
general fixed assets is not recognized in the city's accounting system.
-7-
Sanitation Fund
Net income for 1985 totaled $112,943 which along with prior period
adjustments of $(27,828) increased retained earnings to $919,694. This reserve
will be used for major capital expenditures in future years.
Utility Fund
The City's utility operation continued to show gains in operating revenues,
number of customers, and net income. The debt service coverage showed little
change. Comparative data for the past three fiscal years are presented in the
following tabulation:
1985 1984 1983
Operating Revenues $31,867,897 $26,277,830 $23,611,548
Operating Income 8,976,656 8,866,252 7 ,079,293
Income Available for Debt. Service 10,194,354 10,012,820 8,105,576
Average Annual Debt Service 3,992,831 4,066,427 2,288,21/i
Coverage (income available for debt
service divided by average annual
debt) 2.55 2.46 3.54
Maximum Annual Debt Service 5,823,757 5,688,176 3,787,641
Coverage (income available for debt
service divided by maximum annual
debt) 1.75 1.76 2.14
During the year, $39,610,000 of regularly maturing revenue bonds were
retired in the Utility Fund with a $34,185,000 refunding bond issue. In
• addition $368,500 of general obligation bonds, serviced with earnings of the
Utility activities, were retired.
Economic Outlook
The City is growing at a more moderate rate than in recent years. Some of
the indications that point to the City's continued growth are:
1. There are continuing requirements for capital additions in our utility
system streets, parks and office complexes. It was necessary to
increase the ad valorem tax rate from $.36/100 to $ .38/100 to fund a
new library facility.
2. The number of Utility customers continues to increase. This is
evidenced by an increase from 16,540 peak count in 1982 to 18,400 and
18,499, respectively, in 1984 and 1985 . At this rate there will be
approximately 21,000 in 1988.
3. Sales Tax growth has been steady due to additional taxable items being
added in the 1985 legislative session. It is anticipated that when the
economy turns upward, College Station will experience a strong
resurgence in sales tax growth.
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4. Airport facilities have been expanded due to the general growth of the
area. Runway expansions have been completed and new terminal buildings
are planned. With the addition of two new airlines this year, the City
is now served by three commercial airlines; Rio, American Eagle and
Royale.
5. Banking services are provided by five local banks with two of those
being formed within the last four years. Total bank deposits continue
to grow at a very steady pace, increasing $10.4 million during the last
year.
6. The area, for several years, has consistently ranked favorably among
the top four cities in Texas when comparing unemployment statistics.
7. Tourism and convention growth is evidenced by the addition of the
Hilton, a 300 room hotel and convention center completed in May 1985
and the completion of a similar facility estimated for the fall of
1986.
Independent Audit
The City Charter requires an annual audit of the books of account,
financial records, and transactions of all administrative departments of the
City by independent certified public accountants selected by the City Council.
This requirement has been complied with and the auditor's opinion has been
included in this report .
Certificate of Conformance
The Government Finance Officers Association of the United States and Canada
(GFOA) awarded a Certificate of Conformance in Financial Reporting to the City
of College Station, Texas, for its comprehensive annual financial report for
the fiscal year ended June 30, 1984.
In order to be awarded a Certificate of Conformance, a government must
publish an easily readable and efficiently organized comprehensive annual
financial report, whose contents conform to program standards. Such reports
must satisfy both generally accepted accounting principles and applicable legal
requirements.
A Certificate of Conformance is valid for a period of one year only. We
believe our current report continues to conform to Certificate of Conformance
Program requirements, and we are submitting it to GFOA to determine its
eligibility for a certificate.
-9-
Acknowledgements
The preparation of this report on a timely basis could not have been
accomplished without the efficient and dedicated services of the entire Finance
Department staff. I would like to express my appreciation to all members of
the Department who assisted and contributed to its preparation. I would also
like to thank the Mayor and City council for their interest and support in
planning and conducting the financial operations of the City in a responsible
and progressive manner.
Respectfully Submitted,
(7( 11'
North B. Bardell A. E. . . De er,
City Manager Assistant City Mana:-
Director of Finance
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Certificate
of
Conformance
in Financial
Reporting
Presented to
City of
College Station , Texas
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 1984
A Certificate of Conformance in Financial Reporting is
presented by the Government Finance Officers Association
of the United States and Canada to governmental units
and public employee retirement systems whose comprehensive
annual financial reports (CAFR's) are judged to substantially
conform to program standards.
ke.'DFTNE
'�/UNITED STATES`
w' AND President
i„40
2 i CANADA i
G,CORPORATION 7 Executive Director
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Deloitte
Haskins Sells
1200 Travis
Houston, Texas 77002
(713) 651-1700
Telex 762840
AUDITORS' OPINION
Mayor Gary Halter and
Members of City Council
of the City of College Station, Texas:
We have examined the combined financial statements of the City of College
Station, Texas (the "City") as of June 30, 1985 and for the year then ended,
listed in the foregoing table of contents. Our examination was made in
accordance with generally accepted auditing standards and, accordingly,
included such tests of the accounting records and such other auditing
procedures as we considered necessary in the circumstances.
In our opinion, the accompanying combined financial statements present fairly
the financial position of each of the fund types and account groups of the
City at June 30, 1985, and the results of operations of such fund types and
the changes in financial position of the proprietary fund typos anal
nonexpendable trust funds for the year then ended, in conformity with
generally accepted accounting principles applied on a basis consistent with
that of the preceding year after giving retroactive effect to the changes,
with which we concur, in the method of accounting for unbilled utility
revenues and for the classification of general obligation debt serviced by the
enterprise funds as described in Note 1 to the financial statements.
Our examination also comprehended the supplemental financial information,
listed in the foregoing table of contents, as of June 30, 1985 and for the
year then ended. In our opinion, such supplemental financial information,
when considered in relation to the basic financial statements, presents fairly
in all material respects the information shown therein.
In connection with our examination, nothing came to our attention that caused
us to believe that the City was not in compliance with any of the accounting
or financial reporting requirements of the various bond resolutions governing
the outstanding bonds of the City. Our examination was not, however, directed
primarily toward obtaining knowledge of such noncompliance.
The accompanying statistical tables, listed in the foregoing table of
contents, were not audited by us and, accordingly, we express no opinion on
them.
September 13, 1985
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CITY OF COLLEGE STATION, TEXAS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
JUNE 30, 1985
Governmental Fund Types
Special Debt Capital
ASSETS General Revenue Service Projects
Cash on hand and in bank $ 24,360 $429,319 $ 63,403 $ 341,517
Investments 1,805,000 150,000 1,643,000 13,286,026
Receivables:
Delinquent taxes (Note 3) 12,827 273,306
Accounts 22,266
Less allowance for uncollect-
ible accounts (22,115)
Paving assessments 96,153
Accrued interest 23,757 159 /46,882 187,798
Ambulance services 38,186
Grants 4,214 160,545
Other 53,243 15,941
Due from other funds (Note 10) 510,897 380 594 118,861
Inventories 90,925
Prepaid expenses 106,381
Restricted assets:
Cash in bank
Investments
Accrued interest receivable
Due from other funds (Note 10)
Inventories
Property and equipment
(Note 4)
Accumulated depreciation
Deferred charges
Amount available for
retirement of bonded
indebtedness
Amount to be provided for:
Retirement of bonded
indebtedness
Accrued vacation pay
TOTAL ASSETS $2,766,094 $740,403 $2,027,185 $13,950,143
See notes to combined financial statements.
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•
Account Groups
Proprietary Fiduciary General General Total
Fund Type Fund Type Fixed Long-Term (Memorandum
Enterprise Trust Assets Debt Only)
$ 570,129 $ 4,502 $ 1,433,230
5,570,000 49,000 22,503,026
286,133
5,121,051 5,143,317
(207,723) (229,838)
96,153
20,497 171 279,264
38,186
164,759
106,479 175,663
96,439 389,114 1,116,285
980,463 1,071,388
39,518 145,899
673,181 673, 181
20,958,400 20,958,400
360,724 360,724
57,999 57,999
162,186 162,186
50,349,745 $28,112,037 78,461,782
(8,428,144) (8,428,144)
414,811 414,811
$ 1,750,986 1,750,986
22,302,401 22,302,401
342,220 342,220
$76,845,755 $442,787 $28,112,037 $24,395,607 $149,280,011
(Continued)
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CITY OF COLLEGE STATION, TEXAS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS (Continued)
JUNE 30, 1985
Governmental Fund Types
Special Debt Capital
LIABILITIES General Revenue Service Projects
Accounts payable $ 134,374 $ 12,203 $ 348,007
Accrued liabilities 164,144 $ 266
Retainage payable 7,025 99,880
Due to other funds (Note 10) 317,070 246,451 2,627 122,144
Obligation under capital lease - current
(Note 11)
Liabilities payable from restricted assets:
Construction contracts and retainages
payable
Accrued interest payable
Revenue bonds - current portion
General obligation bonds - current
portion
Certificate of obligation - current
portion
Due to other funds (Note 10)
Customers' meter deposits
Refundable deposits 1,685 5,611
Defected revenues 121,466 4,721 273,306 435
Long-term debt (Note 5) :
Revenue bonds
General obligation bonds
Certificates of obligation
Notes payable
Obligation under capital lease (Note 11)
•
Accrued vacation pay 20,000
Total liabilities 758,739 276,011 276,199 570,466
FUND EQUITY
Contributed capital
Investment in general fixed assets
Retained earnings:
Reserved for debt service
Unreserved
Fund balances:
Reserved (Note 13) 349,683 15,757 1,750,986 1,589,956
Unreserved:
Designated for subsequent years
expenditures 284,891 10,585,357
Undesignated 1,372,781 448,635 1,204,364
Total fund equity 2,007,355 464,392 1,750,986 13,379,677
TOTAL LIABILITIES AND FUND EQUITY $2,766,094 $740,403 $2,027,185 $13,950,143.
See notes to combined financial statements.
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Account Groups
Proprietary Fiduciary General General Total
Fund Type Fund Type Fixed Long-Term (Memorandum
Enterprise Trust Assets Debt Only)
$ 2,472,216 $ 2,966,800
110,282 $ 9,458 284,150
106,905
444,582 134 1,133,008
77,207 77,207
454,393 454,393
1,278,056 1,278,056
2,260,000 2,260,000
368,500 368,500
70,007 70,007
41,276 41,276
1,514,830 1,514,830
7,296
26,280 426,208
31,925,000 31,925,000
4,217,500 $21,354,000 25,571,500
170,437 2,690,825 2,861,262
8,562 8,562
947,867 947,867
77,339 342,220 439,559
46,455,772 9,592 24,395,607 72,742,386
10,242,177 10,242,177
28,112,037 28,112,037
2,787,828 2,787,828
17,359,978 17,359,978
433,195 4,139,577
10,870,248
3,025, 780
30,389,983 433,195 28,112,037 76,537,625
$76,845.755 $442.787 $28,112,037 $24,395,607 $149,280,011
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CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE YEAR ENDED JUNE 30, 1985
Governmental Fund Types
Special Debt Capital
REVENUES General Revenue Service Projects
Taxes $ 3,380,517 $ 419,681 $3,364,686
Permits 120,649
Fines 442,921
City services provided 286,010
Grants 25,515 1,049,182 $ 167,922
Interest 187,057 32,380 150,075 1,477,215
Other 341,028 190,099
Total revenues 4,783,697 1,691,342 3,514,761 1,645,137
EXPENDITURES
Current:
Administration 976,206
Finance 1,412,778
Public service 1,142,137
Police 2,445,386
Fire 2,008,648
Engineering 1,140,716
Parks 1,405,236
Housing rehabilitation 457,553
Reimbursed administrative
expenditures (2,779,161) 218,819 165,646
Other 29,910 360,622
• Capital Outlay 651,878 71,219 3,064,592
Debt service:
Principal retirement 1,361,800
Interest and fiscal charges 2,137,815
Total expenditures 8,433,734 1,108,213 3,499,615 3,230,238
Excess (deficiency) of revenues
over expenditures (3,650,037) 583,129 15,146 (1,585,101)
OTHER FINANCING SOURCES (USES) :
Operating transfers in 3,641,384 257,200
Operating transfers out (508,825) (117,000)
Total other financing sources (uses) 3,641,384 (508,825) 257,200 (117,000)
Excess (deficiency) of revenues and
other financing sources over
expenditures and other uses (8,653) 74,304 272,346 (1,702,101)
FUND BALANCE, JULY 1, 1984, AS
RESTATED (Note 2) 2,016,008 390,088 1,478,640 15,081,778
FUND BALANCES, JUNE 30, 1985 $ 2,007,355 $ 464,392 $1,750,986 $13.379.677
See notes to combined financial statements.
- 20 -
Fiduciary
Fund Type Total
Expendable (Memorandum
Trust Only)
$ 7,164,884
120,649
442,921
286,010
1,242,619
$ 4,927 1,851,654
489,073 1,020,200
494,000 12,128,937
976,206
1,412,778
1,142,137
2,445,386
2,008,648
1,140,716
1,405,236
457,553
(2,394,696)
330,664 721,196
3,787,689
1,361,800
2,137,815
330,664 16,602,464
163,336 (4,473,527)
3,898,584
(625,825)
3,272,759
163,336 (1,200,768)
269,427 19,235,941
$432,763 $18,035,173
- 21 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL (NON-GAAP BASIS)
GENERAL AND CERTAIN SPECIAL REVENUE FUNDS
- FOR THE YEAR ENDED JUNE 30, 1985
General Fund
Variance
Favorable
REVENUES Budget Aeti.ial (Unfavorable)
Taxes $ 3,225,000 $ 3,380,517 $ 155,517
Permits 153,500 120,649 (32,851)
Fines 405,000 442,921 37,921
City services provided 271,400 286,010 14,610
Grants 6,900 25,515 18,615
Interest 100,000 187,057 87,057
Other 122,080 341,028 218,948
Total revenues 4,283,880 4,783,697 499,817
EXPENDITURES
Current:
Administration 1,012,580 976,206 36,374
Finance 1,462,700 1,612,778 49,922
Public service 1,307,658 1,142,137 165,521
Police 2,492,292 2,445,386 46,906
Fire 2,195,151 2,008,648 186,503
Engineering 1,231,485 1,140,716 90,769
Parks 1,446,367 1,405,236 41,131
Reimbursed administrative expenditures (2,772,417) (2,779,161) 6,744
Other 21,283 29,910 (8,627)
Housing rehabilitation
Capital Outlay 829,379 765,004 64,375
Total expenditures 9,226,478 8,546,860 679,618
Excess (deficiency) of revenues
over expenditures (4,942,598) (3,763,163) 1,179,435
OTHER FINANCING SOURCES (USES)
Operating transfers in 3,754,072 3,641,384 (112,688)
Operating transfers out
Total other financing sources (uses) 3,754,072 3,641,384 (112,688)
Excess (deficiency) of revenues and
other sources over expenditures and
other uses $(1,188,526) $ (121.779) $1.066,747
FUND BALANCE, JULY 1, 1984, AS RESTATED
(Note 2)
FUND BALANCE, JUNE 30, 1985
See notes to combined financial statements.
- 22 -
Certain Special Revenue Funds
Variance
Favorable
Budget Actual (Unfavorable)
$ 410,000 $ 419,681 $ 9,681
1,344,000 1,049,182 (294,818)
32,274 32,274
169,873 186,822 16,949
1,923,873 1,687,959 (235,914)
225,021 218,819 6,202
306,279 356,447 50,168)
440,000 457,553 (17,553)
435,000 71,156 363,844
1,406,300 1,103,975 302,325
517,573 583,984 66,411
653,534 508,825 144,709
(653,534) (508,825) 144,709
(135,961) 75,159 211,120
387,601 387,601
$ 251,640 $ 462,760 $ 211,120
- 23 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
RETAINED EARNINGS/FUND BALANCES - ALL PROPRIETARY FUND TYPES
AND SIMILAR TRUST FUNDS
- FOR THE YEAR ENDED JUNE 30, 1985
Fiduciary
Fund
Proprietary Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
OPERATING REVENUES:
Electric $26,770,175 $26,770,175
Water 2,887,548 2,887,548
Sewer 1,790,302 1,790,302
Sanitation 1,266,441 1,266,441
Other 419,893 $4,200 424,093
Total operating revenues 33,134,359 4,200 33,138,559
OPERATING EXPENSES:
Purchased power (Note 7) 15,244,981 15,244,981
Salaries and benefits 2,527,317 4,200 2,531,517
Supplies 144,217 344,217
Building maintenance 223,038 223,038
Equipment maiulenauce 165,988 165,988
Services 1,627,146 1,627,146
Other 84,876 84,876
Administrative expense from general fund 2,394,696 2,394,696
Depreciation:
Electrical system 528,909 528,909
Water system 450,874 450,874
Sewer system 222,627 222,627
Sanitation system 238,100 238,100
Other 15,288 15,288
Total operating expenses 24,068,057 4,200 24,072,257
OPERATING INCOME 9,066,302 9,066,302
NONOPERATING REVENUES (EXPENSES) :
Interest earnings 3,335,882 134 3,336,016
Interest expense (3,706,451) (3,706,451)
Other, net 84,726 84,726
Total nonoperating revenues (expenses) (285,843) 134 (285,709)
(Continued)
- 24 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
RETAINED EARNINGS/FUND BALANCES - ALL PROPRIETARY FUND TYPES
AND SIMILAR TRUST FUNDS (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Fiduciary
Fund
Proprietary Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
Income before operating transfers $ 8,780,459 $ 134 $ 8,780,593
Operating transfers to general fund (in
lieu of taxes) (3,272,759) (3,272,759)
Income before extraordinary item 5,507,700 $ 134 5,507,834
Extraordinary item-loss on refunding (Note 5) (617,984) (617,984)
Net income 4,889,716 134 4,889,850
RETAINED EARNINGS/FUND BALANCES, JULY 1, 1984
AS RESTATED (Note 2) 15,258,090 298 15,258,388
RETAINED EARNINGS/FUND BALANCES, JUNE 30, 1985 $20.147.806 $ 432 $20.148,238
See notes to combined financial statements.
- 25 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS
FOR THE YEAR ENDED JUNE 30, 1985
Fiduciary
Fund
Proprietary Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
SOURCES OF WORKING CAPITAL:
Operations:
Income before extraordinary item $ 5,507,700 $134 $ 5,507,834
Items not requiring working capital:
Depreciation 1,455,798 1,455,798
Amortization of deferred charges 248,604 248,604
Working capital provided by operations
before extraordinary item 7,212,102 134 7,212,236
Extraordinary item - loss on refunding (617,984) (617,984)
Working capital provided by operations 6,594,118 134 6,594,252
Proceeds from refunding bonds 34,185,000 34,185,000
Increase in obligations under capital lease 1,094,274 1,094,274
Decrease in restricted assets 10,365,960 10,365,069
Increase in deferred revenues 26,280 26,280
Increase in accrued vacation pay 77,339 77,339
Total sources of working capital 52,342,971 134 52,343,005
USES OF WORKING CAPITAL:
Additions of property and equipment 8,082,572 8,082,572
Principal payments:
Revenue bonds refunded 39,610,000 39,610,000
General obligation bonds 368,500 368,500
Certificates of obligation 70,006 70,006
Capital lease 69,200 69,200
Decrease in payables from restricted assets 548,920 548,920
Increase in obligation under capital lease -
current 77,207 77,207
Total uses of working capital 48,826,405 48,826,405
INCREASE IN WORKING CAPITAL $ 3,516,566 Al2L. $ 3,516,700
(Continued)
- 26 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Fiduciary
Fund
Proprietary Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
ELEMENTS OF NET INCREASE (DECREASE) IN
WORKING CAPITAL:
Cash on hand and in bank $ (805,202) $134 $ (805,068)
Investments 3,720,000 3,720,000
Receivables 1,865,111 1,865,111
Due from other funds (129,329) (129,329)
Inventories 120,319 120,319
Prepaid expenses 18,244 18,244
Accounts payable (866,795) (866,795)
Accrued liabilities (68,511) (68,511)
Due to other funds (260,064) (260,064)
Obligation under capital lease-current (77,207) (77,207)
INCREASE IN WORKING CAPITAL $ 3.516.566 $134 $ 3,516,700
See notes to combined financial statements.
- 27 -
CITY OF COLLEGE STATION,, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting Entity
The City of College Station, Texas (the "City") has included in the combined
tivaucial statements all the departments of the City.
The College Station Industrial Development Foundation (the "Foundation") was
created in 1981 to encourage development of an industrial park through issuance
of tax-exempt financing. The City Council exercises oversight responsibility
over the Foundation through the appointment of its Board of Directors. To
date, the Foundation has had limited activity and has not been included in the
City's combined financial statements because of the immaterial impact.
FUND ACCOUNTING
The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. The opera-
tions of each fund are accounted for with a separate set of self-balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and
expenditures or expenses, as appropriate. Government resources are allocated
to and accounted for in individual funds based upon the purposes for which
they are to be spent and the means by which spending activities are controlled.
The various funds are grouped, in the financial statements in this report,
into six generic fund types and three broad fund categories as follows:
Governmental Fund Types
General Fund - is the general operating fund of the City. It is used to
account for all financial resources except those required to be accounted
for in another fund.
Special Revenue Funds - are used to account for the proceeds of specific
revenue sources (other than special assessments, expendable trusts, and
major capital projects).
Debt Service Fund - is used to account for the accumulation of resources
for, and the payment of, general long-term debt principal, interest, and
related costs.
Capital Projects Funds - are used to account for financial resources to be
used for the acquisition or construction of major capital facilities (other
than those financed by proprietary funds).
Proprietary Fund Types
Enterprise Funds - are used to account for operations (a) that are financed
and operated in a manner similar to private business enterprises - where the
intent of the governing body is that the costs (expenses, including
- 28 --
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
Proprietary Funds-(Cont'd)
depreciation) of providing goods or services to the general public on a
continuing basis are to be financed or recovered primarily through user
charges; or (b) where the governing body has decided that period determina-
tion of revenues earned, expenses incurred, and/or net income is appropriate
for capital maintenance, public policy, management control, accountability,
or other purposes.
Fiduciary Fund Types
Trust Funds - are used to account for assets held by the City in a trustee
capacity for private organizations and individuals. These include Expendable
Trusts and a Pension Trust. The Pension Trust Fund is accounted for in
essentially the same manner as proprietary funds since capital maintenance
is critical. Expendable Trust Funds are accounted for in essentially the
same manner as governmental funds.
ACCOUNT GROUPS
Account groups are used to establish accounting control and accountability for
the City's general fixed assets and general long-term debt. The following are
the City's account groups:
General Fixed Assets Account Group - This group of accounts is established
to account for all fixed assets of the City, other than those accounted for
in the proprietary funds.
General Long-term Debt Account Group - This group of accounts is established
to account for all long-term debt of the City except that accounted for in
the proprietary funds. General long-term debt of the City includes general
obligation bonds, certificates of obligations and accrued vacation pay.
BASIS OF ACCOUNTING
All governmental funds and expendable trust funds are accounted for using the
modified accrual basis of accounting. Under this basis, revenues are
recognized when they become measurable and available as net current assets.
Available means collected within the current year or soon enough thereafter to
be used to pay liabilities of the current year. Substantially all revenues
are considered to be susceptible to accrual.
Expenditures are generally recognized under the modified accrual basis of
accounting when the related fund liability is incurred. An exception to this
general rule is the principal and interest on general long-term debt which is
recognized when due.
- 29 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
BASIS OF ACCOUNTING-(Cont'd)
All proprietary funds and the pension trust fund are accounted for using the
accrual basis of accounting. Their revenues are recognized when they are
earned, and their expenses are recognized when they are incurred. Utility
customers are billed monthly on a cycle billing basis with revenues recorded
when customers are billed, except at year-end when unbilled revenues are
accrued.
UTILITY REVENUES AND POWER COST RECOVERY
Customers are billed on the basis of monthly cycle billings. Prior to 1985,
revenues were recorded when billings were rendered to customers. As of
July 1, 1984, the City changed its method of accounting to accrue estimated
unbilled revenues for utility customers. Accordingly, the unbilled revenues
at June 30, 1984 were calculated, and retained earnings, as of that date, were
restated (see Note 2) .
The City is allowed to recover purchased power costs as power cost adjust-
ments. This power cost recovery allows for the pass-through of power costs to
the customers and has no impact on net income. The amount of any under or
over recovered purchased power costs at year-end is immaterial.
BUDGETS AND BUDGETARY ACCOUNTING
The City follows these procedures in establishing the budgetary data reflected
in the financial statements:
1) Prior to June 1, the City Manager submits to the City Council a proposed
operating budget for the fiscal year commencing the following July 1. The
operating budget includes proposed expenditures and the means of financing
them.
2) All budget requests are compiled by the Finance Department and presented
with comparative and supporting data to the Mayor and City Council for
review.
3) Public hearings are properly advertised and conducted at City Hall for
taxpayer comments.
4) Prior to June 27, the budget is legally enacted through passage of an
ordinance.
5) The City Council must approve all transfers of budgeted amounts between
departments within any fund and any revision that alters the total
- 30 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
BUDGETS AND BUDGETARY ACCOUNTING-(Cont'd)
expenditure of any fund. An amount is also budgeted each year for contin-
gencies which may arise. The Council has authorized the City Manager to
make budget transfers for contingencies if the amount does not exceed
$5,000. All other transfers must be approved by City Council.
6) Expenditures in excess of appropriations for each fund are prohibited by
the City Charter. Appropriations which have not been expended or lawfully
encumbered lapse at the end of the budget year.
7) Formal budgetary integration is employed as a management control device
during the year for the General Fund, Special Revenue Funds and the
Enterprise Funds with one exception. A special revenue fund, created
solely to account for citizen contributions used for juvenile education
programs, is not budgeted. The contributions are very small and their use
is administered by the police department. Formal budgetary integration is
not employed for the Debt Service Fund and Capital Project Funds because
effective budgetary control is alternatively achieved through general
obligation bond indenture provisions.
8) Budgets for the General Fund, all budgeted Special Revenue Funds and the
Enterprise Funds are adopted on a basis consistent with generally accepted
accounting principles (GAAP) , except that encumbrances for capital items
in the General Fund which do not lapse at year-end are treated as budgeted
expenditures in the year the commitment to purchase is made and the
Enterprise Funds budget principal payments and capital outlay. Budgetary
comparisons presented in this report are on this budgetary basis.
Adjustments necessary to convert the expenditures at June 30, 1985 on the
GAAP basis to the budgetary basis are as follows:
General Fund
Expenditures - GAAP basis $8,433,734
Plus June 30, 1985 encumbrances budgeted
as expenditures 113,126
Total Expenditures (Non-GAAP Basis) $8.546.860
Prior to 1985, encumbrances for capital items were treated as expenditures
for GAAP disclosure and for budgetary comparison. As of July 1, 1984, the
City changed its method of accounting to recognize encumbrances as expen-
ditures only for budget disclosure. The impact of this change is not
material to the financial statements.
- 31 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
BUDGETS AND BUDGETARY ACCOUNTING-(Cont'd)
Budgeted amounts are as originally adopted, or as amended by the City Council.
Individual amendments were not material in relation to the original appropria-
tions which were amended.
ENCUMBRANCES
Encumbrance accounting, under which purchase orders, contracts, and other
commitments for the expenditure of monies are recorded in order to reserve
that portion of the applicable appropriation, is employed as an extension of
formal budgetary integration in the General Fund, Special. Revenue Funds and
Capital Project Funds. Encumbrances outstanding at year-end are reported as
reservations of fund balances since they do not constitute expenditures or
liabilities in the GAAP basis financial statements.
INVESTMENTS
Investments in time-deposit certificates and U.S. Treasury Bills are stated at
cost which approximates market value.
INVENTORY
Inventory is valued at the lower of average cost or market value.
GENERAL FIXED ASSETS
General fixed assets have been acquired for general government purposes.
Asset purchases are recorded as expenditures in the governmental fund types
and capitalized at cost in the General Fixed Assets Account Groups. Public
domain fixed assets consisting of improvements other than buildings are also
included in General Fixed Assets.
No depreciation has been provided on general fixed assets, nor has interest
been capitalized.
PROPERTY AND EQUIPMENT
Property and equipment owned by the enterprise funds is stated at the histori-
cal cost of construction, or with respect to contributions in aid of construc-
tion from third parties (principally developers) at an estimated value which
approximates cost of construction. Also, to the extent the construction is
performed by the City, the cost includes payroll and related costs and certain
general and administrative expenses. Interest is not capitalized in these
accounts because interest is recovered currently in the City's rate calcula-
tion.
- 32 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
PROPERTY AND EQUIPMENT-(Cont'd)
Maintenance, repairs and minor renewals are charged to operating expense;
major property replacements are capitalized.
Depreciation is recorded in the enterprise funds on a straight-line basis over
the following estimated service lives :
Utility Systems 25 - 40 years
Buildings and Improvements 5 - 50 years
Equipment 3 - 10 years
ACCRUED VACATION PAY
Employees are credited with vacation at rates of 10 to 15 days per year,
depending upon length of service. Carryover of unused vacation time from one
year to the next is allowed for a maximum of 2 years. Upon termination, the
respective employees are paid for any accrued vacation not taken (up to the 2
year maximum) .
Employees are credited with sick leave at the rate of one day per month and
are allowed to accumulate up to 120 days. Payment for unused accumulated sick
leave is not made to employees by the City.
Beginning in 1985, the City began to accrue vacation pay in accordance with
NCGA Statement 4, "Accounting and Financial Reporting Principles for Claims
and Judgments and Compensated Absences". The impact of this change in
accounting policy is not material to the financial statements.
SELF-INSURANCE
The City is self-insured for health benefits and the plan is administered by
Employee Benefit Management, Inc. The Employee Benefits Fund is funded
monthly by contributions from the operating funds of the City. These contri-
butions are actuarialy determined.
The City has a stop-loss insurance policy that limits its liability per
employee to $50,000 per incident with an aggregate, annual liability of
$250,000.
TOTAL COLUMNS ON COMBINED STATEMENT - OVERVIEW
Total columns on the Combined Statements - Overview are captioned Memorandum
Only to indicate that they are presented only to facilitate financial
analysis. Data in these columns does not present financial position, results
- 33 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
TOTAL COLUMNS ON COMBINED STATEMENT - OVERVIEW-(Cont'd)
of operations, or changes in financial position in conformity with generally
accepted accounting principles. Neither is such data comparable to a consoli-
dation. Interfund eliminations have not been made in the aggregation of this
data.
2. PRIOR PERIOD ADJUSTMENTS
Prior period adjustments are as follows:
Special
Revenue Fund
Community Enterprise Funds
General Development Utility Sanitation
Fund Fund Fund Fund Total
Beginning retained
earnings - as
previously reported $2,013,882 $ 84,988 $18,862,377 $834,579 $19,696,956
Reclassification of
general obligation
debt serviced by
the enterprise
funds, previously
recorded in the
general long-term
debt group (5,181,750) (83,200) (5,264,950)
Unbilled utility
revenues as of
June 30, 1984 -
see note 1 1,556,550 55,372 1,611,922
Write-off of long-
term receivable -
see note 11 (552,807) (552,807)
Other 2,126 72,500 (233,031) (233,031)
Beginning retained
earnings - as
restated $2,016,008 $157,488 $14,451,339 $806,751 $15,258,090
Portions of two general obligation bond issues and two certificates of obliga-
tions were used to finance the construction of assets of the enterprise funds.
City Council has designated this debt to be serviced by revenues of the
enterprise funds. Prior to fiscal 1985, this debt was recorded in the general
long-term debt account group and serviced through the debt service fund. As
- 34 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
2. PRIOR PERIOD ADJUSTMENTS-(Cont'd)
of July 1, 1984, the City changed its method of accounting to record this debt
within the enterprise funds. Accordingly, retained earnings as of that date
was reduced by the outstanding principal on the debt.
3. PROPERTY TAX
Property is appraised and a lien on such property becomes enforceable as of
January 1. Taxes are levied on and payable October 1. The City bills and
collects its own property taxes. City property tax revenues are recognized
when levied to the extent that they are collected in the current year. The
balance is reported as deferred revenues.
The City is permitted by the State of Texas to levy taxes up to $2.50 per $100
of assessed valuation for general governmental services and for the payment of
principal and interest on long-term debt. The combined current tax rate to
finance general government services including debt service for the year ended
June 30, 1985 was $.36 per $100 of assessed valuation.
The Brazos County Appraisal District ("Appraisal District") is responsible for
the recording and appraisal of property for all taxing units in the County.
The Appraisal District is required to assess property at 100% of its appraised
value. Real property must be reappraised at least every four years. The City
may, at its own expense, require annual reviews by the Appraisal District
through various appeals and, if necessary, legal action. Under this system if
the rate, excluding tax rates for bonds and other contractual obligations
adjusted for new improvements, exceeds the rate for the previous year by more
than 8%, qualified voters of the City may petition for an election to deter-
mine whether to limit the tax rate to no more than 8% above the tax rate of
the previous year.
4. FIXED ASSETS
A summary of changes in general fixed assets for the year ended June 30, 1985
are as follows:
Retirements
Beginning and Ending
Balance Additions Tranfers Balance
Land $ 3,248,388 $ 416,190 $ 3,664,578
Buildings & Improvements 4,544,408 1,602,552 $ 44,961 6,101,999
Pavings, Sidewalks & Streets 5,504,680 700,933 6,205,613
Machinery, Tools & Equipment 3,337,295 931,082 2,263 4,266,114
Motor Vehicles 1,220,234 183,241 39,938 1,363,537
Parks & Recreation Equipment 2,059,403 725,387 2,784,790
Construction in Progress 4,450,219 3,188,711 3,913,524 3,725,406
Total $24,364,627 $7,748,096 $4,000,686 $28,112,037
- 35 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
4. FIXED ASSETS-(Cont'd)
A summary of proprietary fund type property and equipment of the enterprise
funds at June 30, 1985 are as follows:
Utility Sanitation
Fund Fund Total
Electric System $12,934,612 $12,934,612
Water System 15,725,361 15,725,361
Sewer System 13,465,060 13,465,060
Sanitation System $1,278,249 1,278,249
Other 152,882 152,882
Land 1,498,659 55,190 1,553,849
Construction in Progress 5,239,732 5,239,732
Total 49,016,306 1,333,439 50,349,745
Less: Accumulated Depreciation 7,431,949 996,195 8,428,144
Net $41,584,357 $ 337,244 $41,921,601
5. CHANGES TN LONG-TERM DEBT
The following is a summary of general long-term debt transactions for the year
ended June 30, 1985:
Beginning Incurred/ Ending
Balance Issued Matured Balance
Governmental Fund Types
General Obligation Bonds $22,525,500 $ 1, 171,500 $21,354,000
Certificates of Obligation 2,866,663 175,838 2,690,825
Note Payable 17,124 8,562 8,562
Accrued Vacation Pay $ 342,220 342,220
Subtotal 25,409,287 342,220 1,355,900 24,395,607
Proprietary Fund Types
Utility Revenue Bonds 39,610,000 34,185,000 39,610,000 34,185,000
General Obligation Bonds
Serviced by Utility Revenue 4,954,500 368,500 4,586,000
Certificate of Obligation
Serviced by Utility Revenue 227,250 28,406 198,844
Certificate of Obligation
Serviced by Sanitation
Revenue 83,200 41,600 41,600
Accrued Vacation Pay:
Utility Fund 64,717 64,717
Sanitation Fund 12,622 12,622
Obligation under Capital
Lease-(note 11) 1,094,274 69,200 1,025,074
Subtotal 44,874,950 35,356,613 40,117,706 40,113,857
Total Long-Term Debt $70,284,237 $35,698,833 $41,473,606 $64,509.464
- 36 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
5. CHANGES IN LONG-TERM DEBT-(Cont'd)
Long-term debt at June 30, 1985 consists primarily of bonds maturing serially
and is summarized as follows:
Interest Series Principal
Rates (%) Matures Balance
General Obligation Bonds
1968 Issue 4.40- 6.00 1995 $ 445,000
1971 Issue 4.70- 7.00 1991 150,000
1976 Issue 4.00- 6.00 1997 900,000
19781 Issue 4.70- 6.00 1998 414,000
197811 Issue 5.15- 5.80 1999 2,120,000
1981 Issue 8.75-10.75 1991 900,000
1982I Issue 9.75-11.75 1992 1,925,000
19821I Issue 9.00-11.00 2000 6,000,000
1984 Issue 9.00-11.00 2004 8,500,000
Subtotal 21,354,000
Certificates of Obligation
High-Tech Park 12.00 1989 1,236,253
Community Center 11.00 1992 280,000
Motor Grader 9.45 1987 36,552
Ladder Truck 60% of Prime 1994 406,320
C of C Building 57% of Prime 1993 364,900
Utility Service Center 12.00 1999 366,800
Subtotal 2,690,825
Notes Payable - Kenek Tap Park Land 7.00 1986 8,562
Utility Revenue Bonds - 1985 Refunding
Issue 6.00- 9.50 2001 34,185,000
General Obligation Bonds
Serviced by Utility Revenues:
1976 Issue 4.00- 6.00 1997 2,700,000
19781 Issue 4.70- 6.00 1998 1,886,000
Subtotal 4,586,000
Certificate of Obligation Serviced by
Utility Revenues - Sewage Treatment
Plant 9.25 1992 198,844
Certificate of Obligation Serviced by
Sanitation Revenues - Landfill Site 5.97 1986 41,600
Total $63,064,831
- 37 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
5. CHANGES IN LONG-TERM DEBT-(Cont'd)
Debt service requirements to maturity for all bonds are summarized as follows:
General Certificates
Obligation Bonds of Obligation
Year Principal Interest Principal Interest
1986 $ 1,446,500 $ 1,947,837 $ 183,799 $ 285,590
1987 1,496,500 1,809,631 192,486 267,632
1988 1,496,500 1,670,306 183,692 248,878
1989 1,501,500 1,529,944 1,309,422 230,979
1990 1,501,500 1,388,657 165,562 78,277
1991-1995 6,617,500 5,010,554 551,064 178,057
1996-2000 5,494,000 2,321,115 104,800 31,440
2001-2004 1,800,000 410,850
Total $21,354,000 $16,088,894 $2,690,825 $1,320,853
Nole Payable
Year Principal Interest
1986 $8,562 $599
General Obligation
Utility Bonds Serviced by
Revenue Bonds Utility Revenues
Year Principal Interest Principal Interest
1986 $ 2,260,000 $ 2,912,546 $ 368,500 $ 235,911
1987 2,490,000 2,653,007 368,500 215,667
1988 2,605,000 2,491,158 368,500 195,422
1989 2,545,000 2,308,808 368,500 175,177
1990 2,465,000 2,117,932 368,500 156,058
1991-1995 11,495,000 7,693,538 1,842,500 494,914
1996-2000 9,420,000 2,867,262 901,000 73,125
2001 905,000 85,975
Total $34,185,000 $23,130,226 $4,586,000 $1,546,274
- 38 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
5. CHANGES IN LONG-TERM DEBT-(Cont'd)
Certificate of Certificate of
Obligation Serviced Obligation Serviced
by Utility Revenues by Sanitation Revenues
Year Principal Interest Principal Interest
1986 $ 28,407 $ 18,393 $41,600 $2,484
1987 28,406 15,765
1988 28,406 13,138
1989 28,406 10,510
1990 28,406 7,883
1991-1992 56,813 7,883
Total $198,844 $ 73,572 $41,600 $2,484
All the net revenues of the Utility Fund are pledged for the payment of debt
service of the revenue bonds and other indebtedness payable from those
revenues. Net revenues, as defined by the revenue bond resolution, include
substantially all of the revenues and expenses of the Utility Fund other than
certain interest income and expense and depreciation and amortization. This
bond resolution further requires that the net revenues, as defined, equal at
least 1.40 times the average annual debt service on all revenue bonds and
other indebtedness payable from those revenues and 1.25 times the maximum
annual debt service on all revenue bonds and other indebtedness payable from
those revenues. The City is in compliance with these requirements.
In February 1985, the City refinanced all revenue bonds totalling $39,610,000
with a $34,185,000 refunding bond issue. The proceeds of the refunding bond
issue were used to acquire government securities to be placed in an escrow
account held by a trustee. The securities and related investment earnings
will provide sufficient funds to retire the refunded bonds as they mature.
Accordingly, neither the assets held by the trustee nor the liability for the
refunded bonds are reflected in the City's financial statements.
The City recognized a loss on the 1985 refunding transaction of $617,984 which
is reported as an extraordinary item in the financial statements. The City
expects reduced debt service requirements over the life of the refunding bonds
to offset this loss.
- 39 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
6. BONDS AVAILABLE FOR SALE
Authorized general obligation bonds available for future issue are as follows:
Year Authorized Unissued Amount
Street improvements 1984 $2,800,000
Maintenance and storage buildings 1984 925,000
Drainage improvements 1984 1,230,000
Civic center 1976 500,000
Total .$5,455.000
Revenue bonds, authorized in fiscal year 1984, remain unissued in the amount
of $5,000,000 and are available for future use.
7. CONTRACT WITH GULF STATES UTILITIES
The City purchases substantially all of its electrical power requirements from
Gulf States Utilities ("Gulf States") under a long-term contract extending
through 1997. This contract requires the City's monthly minimum load to be
clot less than 15 kilowatts nor less then 75% of the City's greatest maximum
load (experienced during the previous 12 months) adjusted for Gulf States
power factor. The City has consistently surpassed the 15 kilowatt require-
ment, but has historically been below 75% of the maximum load for five months
of the year. The City's monthly Gulf State bill averages $1,280,000.
In the year ending June 30, 1986, the City will receive a refund amounting to
$635,000 from Gulf States for power purchased by the City in 1984 in excess of
Gulf States' cost. The City will refund the amount to its customers in fiscal
1986.
8. RETIREMENT PLAN
All permanent employees of the City are covered by the Texas Municipal Retire-
ment System (TMRS). TMRS is a statewide money-purchase type pension plan.
The City has no further liability to employees or TMRS under the plan. The
City's contribution rate to TMRS for 1985 was 4.68% of the participant's
salaries. Additionally, the City contributes .02% of the earnings of eligible
employees to provide supplemental disability benefits.
The annual contributions include amounts necessary to amortize past service
costs over 25 years. Total contributions to TMRS by the City in the year
ended June 30, 1985 were $350,580.
- 40 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
8. RETIREMENT PLAN-(Cont'd)
Plan benefit information as of the latest available actuarial valuation date,
December 31, 1984, is as follows:
Actuarial present value of accumulated plan benefits:
Vested $4,259,465
Nonvested 1,002,994
Total 5,262,459
Net assets available for beneficiaries (book value) 3,768,206
Unfunded accrued liability $1,494,253
In addition to providing pension benefits, the City provides certain health
care and life insurance benefits for retired employees. Substantially all
employees may become eligible for such benefits if they reach normal retirement
age while working for the City. The health care benefits are provided through
a self-insurance plan administered by Employee Benefit Management, Inc. (see
note 1). During fiscal 1985, fourteen retirees were eligible under this plan,
however no claims were filed by these retirees. The life insurance benefits
are provided through an insurance company whose premiums are based on benefits
paid during the year. The cost of such benefits is recognized as an expendi-
ture as the premiums are paid. Only four retirees were eligible for such bene-
fits and the related premiums were immaterial.
9. SEGMENT INFORMATION OF ENTERPRISE FUNDS
The City maintains two enterprise funds. Segment information for the year
ended June 30, 1985 is as follows (amounts in thousands) :
Utility Sanitation
Fund Fund Total
Operating revenues:
Electrical system $26,770 $26,770
Water system 2,888 2,888
Sewer system 1,790 1,790
Sanitation system $1,266 1,266
Other 420 420
Depreciation 1,218 238 1,456
Operating income 8,977 89 9,066
Operating transfers (net) 3,273 3,273
Net income 4,777 113 4,890
- 41 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
9. SEGMENT INFORMATION OF ENTERPRISE FUNDS -(Cont'd)
Utility Sanitation
Fund Fund Total
Property and equipment:
Additions $ 7,926 $ 156 $ 8,082
Retirements 35 43 78
Net working capital 8,501 692 9,193
Total assets 75,751 1,094 76,845
Bonds and other long-term liabilities -
excluding current position 37 ,326 13 37 ,339
Total equity 29,415 975 30,390
10. INTERF[TND BALANCES
Individual fund interfund receivable and payable balances at June 30, 1985
were:
Interfund Interfund
Receivables Payables
General Fund $ 510,897 $ 317,070
Special Revenue Fund:
Revenue Sharing Fund 232,844
Hotel/Motel Tax Fund 6,124
Community Development Fund 7,483
Crime Prevention 380
Debt Service Fund 594 2,627
Capital Projects Funds:
1981 Bond Funds 59,375
1982 Bond Funds 58,386 4,799
1982 II Bond Funds 1,100 4,067
1984 Bond Funds 113,278
Enterprise Funds:
Utilty Fund 154,426 445,927
Sanitation Fund 12 39,931
Expendable Trust Fund:
Cemetery - Perpetual Care Fund 3,467
Employee Benefits Fund 385,647 134
Total $1,174,284 $1 ,174,284
-42-
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
11. COMMITMENTS AND CONTINGENCIES
As of June 30, 1985, the City had contractual commitments of approximately
$185,000 for construction of various water projects. Funding of these future
expenditures is expected to be received from utility revenue bond proceeds.
In fiscal 1984, the City advanced $552,807 to the Trinity River Authority
(TRA) for a feasibility study on a hydroelectric project. Repayment of this
amount is contingent on TRA's building the hydroelectric plant. This amount
was incorrectly recorded as a receivable in 1984 instead of expensed to opera-
tions. Accordingly, beginning retained earnings of the Utility Fund has been
restated to reflect this correction. If, at a future date, TRA completes the
project, the City will recognize revenues for the amount of all sums advanced.
Minimum future lease payments and present value of the net minimum lease
payments for capital leases for waterwell facilities are as follows:
Year Ended June 30 Total
1986 $ 186,150
1987 186,150
1988 186,150
1989 186,150
1990 186,150
1991 186,150
1992 186,150
1993 186,150
1994 93,072
Total minimum lease payments 1,582,272
Less imputed interest 557,198
Present value of net minimum lease payments $1,025,074
12. LITIGATION
The City is a defendant in pending litigation on an inverse condemnation
action. The plantiff is seeking relief for lost revenues on a parcel of
land. The amount of possible damages is uncertain at this time. The case is
in discovery and accordingly, the ultimate outcome cannot presently be
determined. The City intends to pursue this case vigorously.
- 43 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO COMBINED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1985
13. RESERVATIONS OF FUND BALANCES
Fund balances have been reserved at June 30, 1985 as follows:
General Fund:
Reserved for encumbrances $ 152,377
• Reserved for prepaids 106,381
Reserved for inventory 90,925
349,683
Special Revenue - reserved for encumbrances 15,757
Debt Service - reserved for debt service 1,750,986
Capital Projects - reserved for encumbrances 1,589,956
Trust Funds:
Reserved for fireman's relief and retirement 432
Reserved for cemetery perpetual care 54,153
Reserved for employee benefits 378,610
433,195
Total $4,139,577
- 44 -
SUPPLEMENTAL FINANCIAL
INFORMATION
- 45 -
GENERAL FUND
To account for all financial resources traditionally acoociatcd with govetuuieuL
which are not required to be accounted for in another fund.
- 46 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF REVENUES AND OTHER FINANCING SOURCES -
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
TAXES:
Delinquent ad valorem $ 30,000 $ 6,205 $(23,795)
Tax penalty and interest 6,000 2,203 (3,797)
Franchise taxes 329,000 267,991 (61,009)
Mixed drinks tax 110,000 107,185 (2,815)
Sales tax 2,750,000 2,996,933 246,933
Total taxes 3,225,000 3,380,517 155,517
PERMITS:
Builder 100,000 60,614 (39,386)
Electrical 20,000 17,311 (2,689)
Plumbing 20,000 18,924 (1,076)
Mixed drink 3,500 11,128 7,628
Health 10,000 11,386 1,386
Other 1,286 1,286
Total permits 153,500 120,649 (32,851)
FINES:
Municipal court 400,000 430,478 30,478
Accident coding 3,477 3,477
Warrant services fees 5,000 7,886 2,886
Other 1,080 1,080
Total fines 405,000 442,921 37,921
CITY SERVICES PROVIDED:
Ambulance service 35,000 37,010 2,010
Adamson Pool 43,500 57,236 13,736
Thomas Pool 31,000 45,792 14,792
Sports program 103,900 85,923 (17,977)
Other recreational 58,000 60,049 2,049
Total city services provided 271,400 286,010 14,610
GRANTS 6,900 25,515 18,615
INTEREST INCOME 100,000 187,057 87,057
(Continued)
- 47 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF REVENUES AND OTHER FINANCING SOURCES -
BUDGET AND ACTUAL (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
OTHER:
Licenses $ 5,180 $ 4,792 $ (388)
Fees and certificates 8,250 94,937 86,687
Paving assessments 50,000 45,746 (4,254)
Sale of cemetery plots and other property 10,000 37,900 27,900
Rentals 20,000 17,100 (2,900)
Contributions 96,738 96,738
Other revenues 28,650 43,815 15,165
Total other 122,080 341,028 218,948
TOTAL REVENUES 4,283,880 4,783,697 499,817
OTHER FINANCING SOURCES:
From utility fund (in lieu of taxes) 3,272,759 3,272,759
From revenue sharing fund 481,313 368,625 (112,688)
Total other fivauciug sources 3,754,072 3,641,384 (112,688)
TOTAL GENERAL FUND REVENUES
AND OTHER FINANCING SOURCES $ 8,037,952 $ 8,425,081 $ 387,129
- 48 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
ADMINISTRATION:
Administration and City Manager:
Salaries and benefits $ 168,254 $ 168,017 $ 237
Supplies 13,187 9,694 3,493
Building maintenance 358 358
Equipment maintenance 3,373 1,798 1,575
Services 244,848 232,826 12,022
Sundry 15,978 15,912 66
Capital outlay - equipment 21,687 21,686 1
Total administration and city manager 467,685 450,291 17,394
Personnel:
Salaries and benefits 94,962 94,708 254
Supplies 4,605 4,419 186
Equipment maintenance 336 286 50
Services 14,002 14,001 1
Sundry 1,574 1,495 79
Capital outlay - equipment 3,610 2,880 730
Total personnel 119,089 117,789 1,300
Legal:
Salaries and benefits 121,634 110,738 10,896
Supplies 9,610 9,609 1
Equipment maintenance 4,132 2,608 1,524
Services 51,464 51,462 2
Sundry 2,130 2,124 6
Capital outlay - equipment 11,950 11,113 837
Total legal 200,920 187,654 13,266
Energy:
Salaries and benefits 32,760 32,752 8
Supplies 6,935 6,509 426
Equipment maintenance 380 353 27
Services 10,372 10,371 1
Sundry 4,638 4,637 1
Capital outlay - equipment 6,408 6,200 208
Total energy 61,493 60,822 671
(Continued)
- 49 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Community Center:
Salaries and benefits $ 81,337 $ 79,992 $ 1,345
Supplies 11,951 11,848 103
Building maintenance 5,273 5,272 1
Equipment maintenance 1,897 1,644 253
Services 39,205 39,116 89
Sundry 372 371 1
Capital outlay - building 10,000 9,601 399
Capital outlay - equipment 10,749 10,744 5
Total community center 160,784 158,588 2,196
Printing/Mail:
Salaries and benefits 54,658 53,599 1,059
Supplies 3,515 2,286 1,229
Equipment maintenance 4,540 2,035 2,505
Services 3,770 3,520 250
Sundry 530 526 4
Capital outlay - equipment 10,070 9,789 281
Total printing/mail 77,083 71,755 5,328
TOTAL ADMINISTRATION 1,087,054 1,046,899 40,155
FINANCE:
Fiscal Administration:
Salaries and benefits 104,218 101,771 2,447
Supplies 2,700 2,484 216
Equipment maintenance 1,428 1,398 30
Services 19,134 19,131 3
Sundry 971 970 1
Capital outlay - equipment 375 375
Total fiscal administration 128,826 126,129 2,697
(Continued)
- 50 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Accounting:
Salaries and benefits $ 192,814 $ 192,808 $ 6
Supplies 6,418 6,414 4
Equipment maintenance 3,024 3,023 1
Services 86,984 86,295 689
Sundry 480 306 174
Capital outlay - equipment 3,453 3,233 220
Total accounting 293,173 292,079 1,094
Tax:
Salaries and benefits 30,819 30,601 218
Supplies 6,000 5,925 75
Equipment maintenance 242 164 78
Services 63,565 63,564 1
Sundry 2,040 1,955 85
Capital outlay - equipment 150 148 2
Total tax 102,816 102,357 459
Utilities:
Salaries and benefits 425,084 423,924 1,160
Supplies 51,477 50,119 1,358
Building maintenance 1,000 794 206
Equipment maintenance 3,222 3,220 2
Services 38,246 38,246
Sundry 2,286 1,858 428
Capital outlay - equipment 9,620 9,619 1
Total utilities 530,935 527,780 3,155
Purchasing:
Salaries and benefits 57,264 57,246 18
Supplies 4,721 3,374 1,347
Equipment maintenance 539 537 2
Services 12,658 9,983 2,675
Sundry 1,992 1,992
Capital outlay - equipment 6,370 6,370
Total purchasing 83,544 79,502 4,042
(Continued)
- 51 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Warehouse:
Salaries and benefits $ 21,239 $ 21,132 $ 107
Supplies 1,548 1,488 60
Building maintenance 250 214 36
Equipment maintenance 145 88 57
Services 2,043 2,042 1
Sundry 44 43 1
Total warehouse 25,269 25,007 262
Data Processing:
Salaries and benefits 99,626 92,999 6,627
Supplies 16,647 10,239 6,408
Equipment maintenance 48,250 32,357 15,893
Services 10,513 9,590 923
Sundry 82 81 1
Capital outlay - equipment 860 860
Total data processing 175,978 145,266 30,712
Meter Services:
Salaries and benefits 123,554 116,664 6,890
Supplies 12,794 11,472 1,322
Equipment maintenance 3,896 1,982 1,914
Services 897 41 856
Sundry 1,846 1,705 141
Capital outlay - equipment 6,366 5,765 601
Capital outlay - motor vehicles 8,953 9,295 (342)
Total meter services 158,306 146,924 11,382
TOTAL FINANCE 1,498,847 1,445,044 53,803
PUBLIC SERVICE:
Administration:
Salaries and benefits 118,129 117,743 386
Supplies 7,236 6,022 1,214
Equipment maintenance 1,319 747 572
Services 11,527 11,526 1
Sundry 1,432 1,430 2
Total administration 139,643 137,468 2,175
(Continued)
- 52 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Streets:
Salaries and benefits $ 449,898 $ 388,306 $ 61,592
Supplies 29,926 20,791 9,135
Building maintenance 243,750 194,206 49,544
Equipment maintenance 54,087 45,692 8,395
Services 13,113 3,860 9,253
Sundry 21,303 21,299 4
Capital outlay - equipment 207,692 203,649 4,043
Capital outlay - motor vehicles 96,901 96,901
Total streets 1,116,670 974,704 141,966
Garage:
Salaries and benefits 207,869 204,997 2,872
Supplies 35,830 35,802 28
Building maintenance 2,000 393 1,607
Equipment maintenance 4,097 3,348 749
Services 4,598 4,142 456
Sundry 1,399 1,399
Total garage 255,793 250,081 5,712
Cemetery and Ground Maintenance:
Salaries and benefits 87,699 72,410 15,289
Supplies 7,095 3,246 3,849
Building maintenance 2,450 707 1,743
Equipment maintenance 2,000 1,231 769
Services 50 50
Sundry 851 850 1
Capital outlay - equipment 1,155 95 1,060
Total cemetery and ground maintenance 101,300 78,589 22,711
TOTAL PUBLIC SERVICE 1,613,406 1,440,842 172,564
(Continued)
- 53 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
POLICE:
Police Administration:
Salaries and benefits $ 187,397 $ 187,394 $ 3
Supplies 20,768 20,767 1
Equipment maintenance 3,100 2,048 1,052
Services 6,290 4,631 1,659
Sundry 5,505 5,496 9
Capital outlay - equipment 2,197 2,197
Total police administration 225,257 222,533 2,724
Uniformed Bureau:
Salaries and benefits 1,043,143 1,042,668 475
Supplies 89,069 88,575 494
Building maintenance 56 56
Equipment maintenance 29,222 28,301 921
Services 23,467 23,113 354
Sundry 39,927 39,904 23
Capital outlay - equipment 18,924 18,952 (28)
Capital outlay - motor vehicles 20,470 19,270 1,200
Total uniformed bureau 1,264,278 1,260,783 3,495
Investigation:
Salaries and benefits 265,765 246,586 19,179
Supplies 19,460 18,810 650
Equipment maintenance 5,388 4,731 657
Services 5,660 3,450 2,210
Sundry 11,714 11,681 33
Capital outlay - equipment 1,416 1,069 347
Total investigation 309,403 286,327 23,076
Special Services Bureau:
Salaries and benefits 358,697 358,331 366
Supplies 24,782 24,296 486
Building maintenance 3,000 2,586 414
Equipment maintenance 8,961 7,772 1,189
Services 71,978 71,977 1
Sundry 3,737 3,736 1
Capital outlay - equipment 12,267 7,525 4,742
Total special services bureau 483,422 476,223 7,199
(Continued)
- 54 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Municipal Court:
Salaries and benefits $ 104,955 $ 97,126 $ 7,829
Supplies 7,445 7,444 1
Equipment maintenance 415 190 225
Services 24,019 22,848 1,171
Sundry 754 717 37
Capital outlay - equipment 600 510 90
Total municipal court 138,188 128,835 9,353
Records:
Salaries and benefits 99,141 94,134 5,007
Supplies 7,116 6,003 1,113
Equipment maintenance 7,454 4,765 2,689
Services 12,538 10,307 2,231
Sundry 1,425 1,425
Capital outlay - equipment 19,316 18,912 404
Total records 146,990 134,121 12,869
TOTAL POLICE 2,567,538 2,508,822 58,716
FIRE:
Fire Administration:
Salaries and benefits 124,284 120,160 4,124
Supplies 6,515 5,386 1,129
Equipment maintenance 3,500 2,885 615
Services 15,610 15,609 1
Sundry 2,770 2,763 7
Total fire administration 152,679 146,803 5,876
Fire Operations:
Salaries and benefits 1,477,961 1,397,934 80,027
Supplies 37,225 28,962 8,263
Building maintenance 6,200 1,829 4,371
Equipment maintenance 26,350 21,336 5,014
Services 37,829 32,598 5,231
Sundry 15,310 15,302 8
Capital outlay - equipment 18,781 18,005 776
Total fire operations 1,619,656 1,515,966 103,690
(Continued)
- 55 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Fire Prevention:
Salaries and benefits $ 128,246 $ 128,242 $ 4
Supplies 7,015 6,974 41
Equipment maintenance 2,800 2,686 114
Services 4,925 4,925
Sundry 1,170 1,165 5
Capital outlay - equipment 5,000 4,707 293
Capital outlay - motor. vehicles 8,210 8,499 (289)
Total fire prevention 157,366 157,198 168
Ambulance:
Salaries and benefits 251,923 181,360 70,563
Supplies 17,295 11,887 5,408
Equipment maintenance 7,420 7,417 3
Services 10,991 4,830 6,161
Sundry 9,812 9,797 15
Capital outlay - Pq ipment 26,865 21,673 5,192
Capital outlay - motor vehicles 81,000 79,506 1,494
Total ambulance 405,306 316,470 88,836
TOTAL FIRE 2,335,007 2,136,437 198,570
ENGINEERING:
Engineering Administration:
Salaries and benefits 83,630 76,845 6,785
Supplies 9,575 7,881 1,694
Equipment maintenance 2,988 2,647 341
Services 10,268 6,162 4,106
Sundry 1,520 796 724
Capital outlay - equipment 6,483 6,121 362
Total engineering administration 114,464 100,452 14,012
(Continued)
- 56 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-CAA?' BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Engineering:
Salaries and benefits 327,910 303,717 24,193
Supplies 55,001 50,997 4,004
Building maintenance 270 266 4
Equipment maintenance 7,910 7,908 2
Services 29,079 26,829 2,250
Sundry 2,400 2,379 21
Capital outlay - equipment 34,863 32,298 2,565
Capital outlay - building 500 500
Total engineering 457,933 424,894 33,039
Planning:
Salaries and benefits $ 268,407 $ 257,886 $ 10,521
Supplies 14,940 13,254 1,686
Building maintenance 1,000 903 97
Equipment maintenance 2,540 2,521 19
Services 18,088 13,557 4,531
Sundry 3,704 3,695 9
Capital outlay - equipment 12,196 12,195 1
Total planning 320,875 304,011 16,864
Building Inspection:
Salaries and benefits 343,111 319,221 23,890'
Supplies 18,280 15,453 2,827
Building maintenance 6,000 4,283 1,717
Equipment maintenance 6,739 6,600 139
Services 14,820 11,316 3,504
Sundry 3,305 3,301 4
Capital outlay - buildings 105 105
Capital outlay - equipment 7,673 7,669 4
Capital outlay - motor vehicles 8,120 8,120
Total building inspection 408,153 375,963 32,190
TOTAL ENGINEERING 1,301,425 1,205,320 96,105
(Continued)
- 57 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
PARKS:
Parks Administration:
Salaries and benefits 158,436 158,296 140
Supplies 11,643 11,642 1
Building maintenance 778 778
Equipment maintenance 1,568 1,166 402
Services 21,333 21,333
Sundry 1,200 1,131 69
Capital outlay - equipment 2,076 2,075 1
Total parks administration 197,034 196,421 613
Recreation:
Salaries and benefits $ 149,511 $ 146,411 $ 3,100
Supplies 46,795 46,648 147
Building maintenance 300 191 109
Equipment maintenance 1,5/45 1,544 1
Services 99,063 99,054 9
Sundry 600 598 2
Capital outlay - equipment 1,674 1,674
Concession operations 24,189 22,668 1,521
Total recreation 323,677 318,788 4,889
Aquatics:
Salaries and benefits 200,683 200,459 224
Supplies 54,174 54,165 9
Building maintenance 12,371 12,370 1
Equipment maintenance 3,841 3,840 1
Services 64,012 64,011 1
Sundry 1,732 1,731 1
Capital outlay - equipment 10,197 10,196 1
Total aquatics 347,010 346,772 238
Parks Maintenance:
Salaries and benefits 385,388 368,122 17,266
Supplies 32,390 25,389 7,001
Building maintenance 20,000 16,786 3,214
Equipment maintenance 14,740 14,039 701
Services 41,281 41,279 2
Sundry 5,810 5,809 1
Capital outlay - equipment 2,600 1,850 750
Capital outlay - motor vehicles 7,528 7,528
Capital outlay - recreation facilities 3,606 3,606
Total parks maintenance 513,343 484,408 28,935
(Continued)
- 58 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
Forestry:
Salaries and benefits $ 64,243 $ 63,798 $ 445
Supplies 6,644 5,636 1,008
Building maintenance 705 420 285
Equipment maintenance 1,700 1,470 230
Services 2,106 1,869 237
Sundry 965 964 1
Capital outlay - equipment 400 393 7
Total forestry 76,763 74,550 2,213
Teen Center:
Supplies 2,715 1,713 1,002
Building maintenance 526 36 490
Equipment maintenance 500 500
Services 12,880 7,569 5,311
Capital outlay - equipment 174 173 1
Total teen center 16,795 9,491 7,304
TOTAL PARKS 1,474,622 1,430,430 44,192
NONDEPARTMENTAL:
Miscellaneous 15,533 (15,533)
Contribution to Big Event 500 500
Contingency 9,783 9,783
Contribution to Animal Shelter 11,000 7,847 3,153
Capital outlay 95,904 95,904
TOTAL NONDEPARTMENTAL 117,187 119,784 (2,597)
Subtotal $11,995,086 11,333,578 $661,508
Add unbudgeted accrued vacation pay 20,000
Less:
Reimbursed administrative expenditures (2,779,161)
Adjustments resulting from combining funds
for preparation of the CAFR (27,557)
TOTAL EXPENDITURES $ 8,546,860
- 59 -
SPECIAL REVENUE FUNDS
Crime Prevention - To account for the receipt and expenditure of funds received by
the City from private donations that are designated for programs for juveniles.
All activities are designed and implemented by the police department in an effort
to deter crime.
Community Development - To account for funds granted to the City by the National
Department of Housing and Urban Development for use on various community
improvement projects.
Revenue Sharing - To account for the receipt and expenditure of funds received by
the City under the Federal Revenue Sharing Program.
Hotel/Motel Tax - To account for the receipt and expenditure of funds received by
the City of College Station from the assessment of hotel and motel occupancy tax.
Usage of funds is restricted to construction and maintenance of convention and
civic facilities, and promotion of tourism and arts within the City.
- 60 -
CITY OF COLLEGE STATION, TEXAS
ALL SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1985
Hotel/
Crime Community Revenue Motel
Prevention Development Sharing Tax Total
ASSETS
Cash $1,252 $116,425 $305,313 $ 6,329 $429,319
Investments 100,000 50,000 150,000
Receivables:
Grants 160,545 160,545
Accrued interest 61 98 159
Due from other funds 380 380
TOTAL ASSETS $1,632 $116,425 $565,919 $56,427 $740,403
LIABILITIES AND FUND BALANCE
LIABILITIES:
Accounts payable $ 11,415 $ 788 $ 12,203
Retainages payable 7,025 7,025
Due to other funds 7,483 $232,844 6,124 246,451
Refundable deposits 5,611 5,611
Deferred revenues 4, 721 4,721
Total liabilities 25,923 232,844 17,244 276,011
FUND BALANCE:
Reserved for encumbrances 15,757 15,757
Unreserved - undesignated $1,632 74,745 333,075 39,183 448,635
Total fund balances 1,632 90,502 333,075 39,183 464,392
LIABILITIES AND FUND BALANCE $1,632 $116,425 $565,919 $56,427 $740,403
- 61 -
CITY OF COLLEGE STATION, TEXAS
ALL SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 1985
Hotel/
Crime Community Revenue Motel
Prevention Development Sharing Tax Total
REVENUES:
Taxes $ 419,681 $ 419,681
Grants $ 407,766 $ 641,416 1,049,182
Interest $ 106 26,817 5,457 32,380
Other 3,277 149,070 37,752 190,099
Total revenues 3,383 556,836 668,233 462,890 1,691,342
EXPENDITURES:
Reimbursed administrative
expenditures 73,798 145,021 218,819
Capital outlay 63 71,156 71,219
Housing rehabilitation 457,553 457,553
Other 4,175 21,315 156,666 178,466 360,622
Total expenditures 4,238 623,822 156,666 323,487 1,108,213
Excess (deficiency) of
revenues over expenditures (855) (66,986) 511,567 139,403 583,129
OTHER FINANCING (USES) -
Operating transfers out (368,625) (140,200) (508,825)
Excess (deficiency) of
revenues over expenditures
and other uses (855) (66,986) 142,942 (797) 74,304
FUND BALANCE, JULY 1, 1984,
AS RESTATED 2,487 157,488 190,133 39,980 390,088
FUND BALANCE, JUNE 30, 1985 $1,632 $ 90,502 $ 333,075 $ 39,183 $ 464,392
- 62 -
CITY OF COLLEGE STATION, TEXAS
COMMUNITY DEVELOPMENT FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES:
Grants $ 744,000 $ 407,766 $(336,234)
Other 133,873 149,070 15,197
Total revenues 877,873 556,836 (321,037)
EXPENDITURES:
Reimbursed administrative expenditures 80,000 73,798 6,202
Housing rehabilitation 440,000 457,553 (17,553)
Other 21,315 (21,315)
Capital outlay 435,000 71,156 363,844
Total expenditures 955,000 623,822 331,178
Excess (deficiency) of revenues over
expenditures (77,127) (66,986) 10,141
FUND BALANCE, JULY 1, 1984, AS RESTATED 157,488 157,488
FUND BALANCE, JUNE 30, 1985 $ 80,361 $ 90.502 $ 10,141
- 63 -
CITY OF COLLEGE STATION, TEXAS
REVENUE SHARING FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES:
Grants $ 600,000 $ 641,416 $ 41,416
Interest 26,817 26,817
Total revenues 600,000 668,233 68,233
EXPENDITURES - Other 126,666 156,666 (30,000)
Excess of revenues over expenditures 473,334 511,567 38,233
OTHER FINANCING (USES) :
Operating transfers out (513,334) (368,625) 144,709
Excess (deficiency) of revenues over
expenditures and other uses (40,000) 142,942 182,942
FUND) BALANCE, JULY 1, 1984 190,133 190,133
FUND BALANCE, JUNE 30, 1985 $ 150,133 $ 333,075 $182,942
- 64 -
CITY OF COLLEGE STATION, TEXAS
HOTEL/MOTEL TAX FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES:
Taxes $ 410,000 $ 419,681 $ 9,681
Interest 5,457 5,457
Other 36,000 37,752 1,752
Total revenues 446,000 462,890 16,890
EXPENDITURES:
Reimbursed administrative expenditures 145,021 145,021
Other 179,613 178,466 1,147
Total expenditures 324,634 323,487 1,147
Deficiency of revenues over expenditures 121,366 139,403 18,037
OTHER FINANCING (USES) - Operating transfers out (140,200) (140,200)
Excess (deficiency) of revenues over expenditures
and other uses (18,834) (797) 18,037
FUND BALANCE, JULY 1, 1984 39,980 39,980
FUND BALANCE, JUNE 30, 1985 $ 21,146 $ 39,183 $18,037
- 65 -
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- 66 -
CAPITAL PROJECT FUNDS
1971 Bond Funds - to account for the cost of various street improvements to be made
with funds provided by proceeds of the 1971 issue of general obligation bonds.
1978 Bond Funds - to account for the cost of street and park improvements, and
construction of utility fixed assets to be made with proceeds of the 1978 issue.
1978 Series II Bond Funds - to account for the cost of street improvements; park
improvements; and construction of police, fire, and warehouse buildings to be made
with funds provided by proceeds of the 1978 Series II issue of general obligation
bonds.
1981 Bond Funds - to account for the cost of street improvements, building con-
struction, park improvements, and acquisition of park land to be made with funds
provided by proceeds of the 1981 Series of general obligation bonds.
1982 Bond Funds - to account for the cost of street improvements, building purchase
and construction, park improvements, and acquisition of park land to be made with
funds provided by proceeds of the 1982 Series of general obligation bonds.
198211 Bond Funds - to account for the cost of parks and street improvements, city
hall and warehouse construction, and a traffic signalization project to be made
with funds provided by proceeds of the 198211 Series of general obligation bonds.
1984 Bond Funds - to account for the cost of street improvements, building con-
struction, and park improvements to be made with funds provided by proceeds of the
1984 series of general obligation bonds.
- 67 -
CITY OF COLLEGE STATION, TEXAS
ALL CAPITAL PROJECT FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1985
1978 1978 II 1981
ASSETS Bond Bond Bond
Cash $ 1,248 $ 2,195 $ 66,634
Investments 208,898 84,442 198,325
Receivables:
Interest 2,861 1,239 2,840
Other
Due from other funds 59,375
TOTAL ASSETS $213,007 $87,876 $327,174
LIABILITIES AND FUND BALANCES
LIABILITIES:
Accounts payable $ 3,669
Retainage payable
Due to other funds
Deferred credits
Total liabilities 3,669
FUND BALANCES:
Reserved for encumbrances
• Unreserved-designated for:
Park $ 6,549
Parks project - 1981
Street projects
Traffic signalization
General Government
Drainage projects
Unreserved - undesignated 206,458 $87,876 323,505
Total fund balance 213,007 87,876 323,505
TOTAL LIABILITIES AND FUND BALANCE $213,007 $87,876 $327,174
- 68 -
1982 1982 II 1984
Bond Bond Bond Total
$ 94,131 $ 56,760 $ 120,549 $ 341,517
968,865 4,356,730 7,468,766 13,286,026
9,960 66,488 104,410 187,798
723 15,218 15,941
58,386 1,100 118,861
$1,132,065 $4,481,078 $7,708,943 $13,950,143
$ 33 $ 101,948 $ 242,357 $ 348,007
43,525 56,355 99,880
4,799 4,067 113,278 122,144
435 435
4,832 149,540 412,425 570,466
5,636 26,713 1,557,607 1,589,956
6,549
906,071 305,966 1,212,037
1,012,689 2,328,446 1,072,415 4,413,550
252,499 252,499
369,748 569,903 2,611,550 3,551,201
1,149,521 1,149,521
(260,840) 247,906 599,459 1,204,364
1, 127,233 4,331,538 7,296,518 13,379,677
$1,132,065 $4,481,078 $7,708,943 $13,950,143
- 69 -
CITY OF COLLEGE STATION, TEXAS
ALL CAPITAL PROJECT FUNDS
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
JUNE 30, 1985
1971 1978 1978 II 1981
Bond Bond Bond Bond
REVENUES:
Grant $ 14,296
Interest $ 206 15,774 $ 9,093 $ 33,736
Total revenues 206 30,070 9,093 33,736
EXPENDITURES:
Reimbursed administrative expenditures 32,446 11,100
Capital outlay 4,923 62,009 249,157
Total expenditures 32,446 4,923 62,009 260,257
Excess (deficiency) of revenues over
expenditures (32,240) 25,147 (52,916) (226,521)
OTHER FINANCING (USES) - Operating
transfers Hilt
Excess (deficiency) of revenues over
expenditures and other uses (32,240) 25,147 (52,916) (226,521)
FUND BALANCES, JULY 1, 1984 32,240 187,860 140,792 550,026
FUND BALANCES, JUNE 30, 1985 $ $213,007 $ 87,876 $ 323,505
- 70 -
1982 1982 II 1984
Bond Bond Bond Total
$ 153,626 $ 167,922
$ 107,616 446,484 $ 864,306 1,477,215
107,616 600,110 864,306 1,645,137
18,500 44,400 59,200 165,646
128,814 1,320,518 1,299,171 3,064,592
147,314 1,364,918 1,358,371 3,230,238
(39,698) (764,808) (494,065) (1,585,101)
(117,000) (117,000)
(39,698) (881,808) (494,065) (1,702,101)
1,166,931 5,213,346 7,790,583 15,081,778
$1,127,233 $4,331,538 $7,296,518 $13,379,677
- 71 -
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- 72 -
ENTERPRISE FUNDS
Utility Fund - to account for revenues and expenses related to the operation and
maintenance of the water, sewer and electric systems of the City. All activities
necessary to provide such services are accounted for in this fund, including, but
not limited to, administration, operations, maintenance, financing and related debt
service, and billing and collection.
Sanitation Fund - to account for all sanitation collection and disposal activities
by the City to both residential and commercial residents, including the operation
of the City's sanitary landfill.
- 73 -
CITY OF COLLEGE STATION, TEXAS
ALL ENTERPRISE FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1985
Utility Sanitation
ASSETS Fund Fund Total
CURRENT ASSETS:
Cash on hand and in banks $ 570,129 $ 570,129
Investments 5,120,000 $ 450,000 5,570,000
Receivable :
Accounts 4,862,766 258,285 5,121,051
Less allowance for uncollectible accounts (205,753) (1,970) (207,723)
Interest 15,008 5,489 20,497
Other 101,781 4,698 106,479
Due from other funds 96,427 12 96,439
Inventories 956,784 23,679 980,463
Prepaid expenses 22,582 16,936 39,518
Total current assets 11,539,724 757,129 12,296,853
RESTRICTED ASSETS:
Cash in banks 673,181 673,181
Investments 20,958,400 20,958,400
Accrued interest receivable 360,724 360,724
Due from other funds 57,999 57,999
Inventories 162,186 162,186
Total restricted assets 22,212,490 22,212,490
PROPERTY AND EQUIPMENT 49,016,306 1,333,439 50,349,745
Less accumulated depreciation (7,431,949) (996,195) (8,428,144)
Property - net 41,584,357 337,244 41,921,601
DEFERRED CHARGES 414,811 414,811
TOTAL ASSETS $75,751,382 $1,094,373 $76,845,755
- 74 -
Utility Sanitation
LIABILITIES AND FUND EQUITY Fund Fund Total
CURRENT LIABILITIES:
Accounts payable $ 2,451,994 $ 20,222 $ 2,472,216
Accrued liabilities 104,878 5,404 110,282
Obligation under capital lease - current 77,207 77,207
Due to other funds 404,651 39,931 444,582
Total current liabilities 3,038,730 65,557 3,104,287
PAYABLE FROM RESTRICTED ASSETS:
Construction contracts and retainages payable 454,393 454,393
Accrued interest payable 1,278,056 1,278,056
Revenue bonds-current 2,260,000 2,260,000
General obligation-current 368,500 368,500
Certificate of obligation-current 28,407 41,600 70,007
Due to other funds 41,276 41,276
Customers' meter deposits 1,514,830 1,514,830
Total liabilities payable from restricted
assets 5,945,462 41,600 5,987,062
LONG-TERM DEBT:
Revenue bonds 31,925,000 31,925,000
General obligation bonds 4,217,500 4,217,500
Certificate of obligation 170,437 170,437
Obligation under capital lease 947,867 947,867
Total long-term debt 37,260,804 37,260,804
ACCRUED VACATION PAY 64,717 12,622 77,339
DEFERRED REVENUES 26,280 26,280
TOTAL LIABILITIES 46,335,993 119,779 46,455,772
FUND EQUITY
Contributed capital 10,187,277 54,900 10,242,177
Retained earnings:
Reserved for debt service 2,787,828 2,787,828
Unreserved 16,440,284 919,694 17,359,978
TOTAL FUND EQUITY 29,415,389 974,594 30,389,983
TOTAL LIABILITIES AND FUND EQUITY $75,751,382 $1,094,373 $76,845,755
- 75 -
CITY OF COLLEGE STATION, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN RETAINED EARNINGS - ALL ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 1985
Utility Sanitation
Fund Fund Total
OPERATING REVENUES:
Electric $26,770,175 $26,770,175
Water 2,887,548 2,887,548
Sewer 1,790,302 1,790,302
Sanitation $1,266,441 1,266,441
Other 419,872 21 419,893
Total operating revenues 31,867,897 1,266,462 33,134,359
OPERATING EXPENSES:
Purchased power 15,244,981 15,244,981
Salaries and benefits 1,946,138 581,179 2,527,317
Supplies 300,242 43,975 344,217
Building maintenance 223,004 34 223,038
Equipment maintenance 84,553 81,435 165,988
Services 1,578,416 48,730 1,627,146
Other 61,513 23,363 84,876
Administrative expenses from general fund 2,234,696 160,000 2,394,696
Depreciation:
Electrical system 528,909 528,909
Water system 45U,874 450,874
Sewer system 222,627 222,627
Sanitation 238,100 238,100
Other 15,288 15,288
Total operating expenses 22,891,241 1,176,816 24,068,057
NET OPERATING INCOME 8,976,656 89,646 9,066,302
NONOPERATING REVENUES (EXPENSES)
Interest earnings 3,297,194 38,688 3,335,882
Interest expense (3,701,484) (4,967) (3,706,451)
Other (net) 95,150 (10,424) 84,726
Total nonoperating revenues (expenses) (309,140) 23,297 (285,843)
Income before operating transfers 8,667,516 112,943 8,780,459
Operating transfer to general fund (in lieu
of taxes) 3,272,759 3,272,759
INCOME BEFORE EXTRAORDINARY ITEM 5,394,757 112,943 5,507,700
EXTRAORDINARY ITEM - LOSS ON REFUNDING 617,984 617,984
NET INCOME 4,776,773 112,943 4,889,716
RETAINED EARNINGS, JULY 1, 1984, as restated 14,451,339 806,751 15,258,090
RETAINED EARNINGS, JUNE 30, 1985 $19,228,112 $ 919,694 $20,147,806
- 76 -
CITY OF COLLEGE STATION, TEXAS
COMBINING STATEMENT OF CHANGES IN
FINANCIAL POSITION - ALL ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 1985
Utility Sanitation
Fund Fund Total
SOURCES OF WORKING CAPITAL:
Operations:
Income before extraordinary item $ 5,394,757 $ 112,943 $ 5,507,700
Items not requiring working capital:
Depreciation 1,217,698 238,100 1,455,798
Amortization of deferred charges 248,604 248,604
Working capital provided by operations before
extraordinary item 6,861,059 351,043 7,212,102
Extraordinary items-loss on refunding (617,984) (617,984)
Working capital provided by operations 6,243,075 351,043 6,594,118
Proceeds from refunding bonds 34,185,000 34,185,000
Decrease in restricted assets 10,365,960 10,365,960
Increase in obligation under capital
lease 1,094,274 1,094,274
Increase in deferred revenues 26,280 26,280
Increase in accrued vacation payable 64,717 12,622 77,339
Total sources of working capital 51,979,306 363,665 52,342,971
USES OF WORKING CAPITAL:
Additions of property and equipment 7,926,320 156,252 8,082,572
Principal payments:
Revenue bonds refunded 39,610,000 39,610,000
General obligation bonds 368,500 368,500
Certificates of obligation 28,406 41,600 70,006
Capital lease 69,200 69,200
Decrease in payables from restricted assets 548,920 548,920
Increase in obligation under capital lease -
current 77,207 77,207
Total uses of working capital 48,628,553 197,852 48,826,405
INCREASE IN WORKING CAPITAL $ 3,350,753 $ 165,813 $ 3,516,566
INCREASE (DECREASE) IN WORKING CAPITAL:
Cash (674,028) (131,174) (805,202)
Investments 3,520,000 200,000 3,720,000
Receivables 1,665,417 199,694 1,865,111
Due from other funds (39,745) (89,584) (129,329)
Inventories 110,620 9,699 120,319
Prepaid expenses 7,979 10,265 18,244
Accounts payable (860,839) (5,956) (866,795)
Accrued liabilities (63,107) (5,404) (68,511)
Due to other funds (238,337) (21,727) (260,064)
Obligation under capital lease - current (77,207) (260,064)
INCREASE IN WORKING CAPITAL $ 3,350,753 $ 165,813 $ 3,516,566
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- 78 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND
STATEMENT OF REVENUES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
OPERATING REVENUES:
Electric:
Electric services $26,200,000 $26,596,171 $ 396,171
Underground construction 22,000 135,653 113,653
Pole rental 16,000 22,764 6,764
Temporary service 8,000 10,343 2,343
Sales tax collection fees 4,000 5,244 1,244
Total electric 26,250,000 26,770,175 520,175
Water:
Water services 2,939,000 2,829,348 (109,652)
Water taps 100,000 58,200 (41,800)
Total water 3,039,000 2,887,548 (151,452)
Sewer:
Sewer services 1,700,000 1,764,777 64,777
Sewer taps 45,000 25,525 (19,475)
Total sewer 1,745,000 1,790,302 45,302
Nondepartmental:
Penalties 300,000 321,365 21,365
Reconnect fees 30,000 28,550 (1,450)
Service fees 90,000 69,957 (20,043)
Total nondepartmental 420,000 419,872 (128)
Total operating revenues 31,454,000 31,867,897 413,897
NONOPERATING REVENUES:
Other 12,000 95,150 83,150
Interest earnings 500,000 3,297,194 2,797,194
Total nonoperating revenues 512,000 3,392,344 2,880,344
TOTAL REVENUES $31,966,000 $35,260,241 $3,294,241
See reconciliation to GAAP basis on page 84.
- 79 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND
STATEMENT OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
ELECTRICAL TRANSMISSION:
Supplies $ 1,370 $ 975 $ 395
Building maintenance 20,000 1,845 18,155
Equipment maintenance 376 70 306
Services 16,009,530 15,186,058 823,472
Sundry 1,156 1,043 113
Total operating - electrical transmission 16,032,432 15,189,991 842,441
Total electrical transmission 16,032,432 15,189,991 842,441
ELECTRICAL DISTRIBUTION:
Salaries and benefits 794,551 727,285 67,266
• Supplies 214,990 168,170 46,820
Building maintenance 102,000 101,110 890
Equipment maintenance 38,623 34,664 3,959
Services 455,033 2/17,382 207,651
Sundry 11,333 11,324 9
Total operating - electrical distribution 1,616,530 1,289,935 326,595
Capital outlay 470,686 466,088 4,598
Total electrical distribution 2,087,216 1, 756,023 331,193
WATER PRODUCTION:
Salaries and benefits 354,766 313,673 41,093
Supplies 38,690 26,218 12,472
Building maintenance 10,300 4,416 5,884
Equipment maintenance 28,208 11,958 16,250
Services 920,090 919,877 213
Sundry 3,410 3,370 40
Total operating - water production 1,355,464 1,279,512 75,952
Capital outlay 16,551 13,728 2,823
Total water production 1,372,015 1,293,240 78,775
WATER DISTRIBUTION:
Salaries and benefits 329,888 262,599 67,289
Supplies 93,400 39,702 53,698
Building maintenance 68,500 58,723 9,777
Equipment maintenance 23,495 20,653 2,842
Services 113,066 20,115 92,951
Sundry 4,730 4,728 2
Total operating - water distribution 633,079 406,520 226,559
Capital outlay 51,944 47,216 4,728
Total water distribution 685,023 453,736 231,287
(Continued)
- 80 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND
STATEMENT OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
SEWER TREATMENT:
Salaries and benefits $ 282,965 $ 267,872 $ 15,093
Supplies 45,372 44,588 784
Building maintenance 37,200 34,292 2,908
Equipment maintenance 7,360 5,850 1,510
Services 328,326 328,255 71
Sundry 6,350 6,327 23
Total operating - sewer treatment 707,573 687,184 20,389
Capital outlay 105,264 101,779 3,485
Total sewer treatment 812,837 788,963 23,874
SEWER COLLECTION:
Salaries and benefits 265,267 238,916 26,351
Supplies 41,945 20,124 21,821
Building maintenance 56,000 22,619 33,381
Equipment maintenance 13,237 10,374 2,863
Services 39,609 39,592 17
Sundry 5,182 5,182
Total operating - sewer collection 421,240 336,807 84,433
Capital outlay 31,110 25,526 5,584
Total sewer collection 452,350 362,333 90,017
UTILITIES ADMINISTRATION:
Salaries and benefits 72,755 71,075 1,680
Supplies 720 465 255
Equipment maintenance 1,147 1,098 49
Services 82,140 82,118 22
Sundry 662 636 26
Total utilities administration 157,424 155,392 2,032
NONDEPARTMENTAL:
Administration transfers to general fund 2,234,696 2,234,696
Sundry 28,788 (28,788)
Total operating - nondepartmental 2,234,696 2,263,484 (28,788)
Nonoperating and contributions
Transfer to debt service fund 676,710 676,710
Revenue bond interest 3,174,982 3,701,484 (526,502)
Transfers to general fund 3,272,759 3,272,759
Contingency 161,109 161,109
Total nondepartmental 9,520,256 9,914,437 (394,181)
TOTAL EXPENSES $31,119,553 $29,914,115 $1,205,438
See reconciliation to GAAP basis on page 84.
- 81 -
CITY OF COLLEGE STATION, TEXAS
SANITATION FUND
STATEMENT OF REVENUES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
OPERATING REVENUES:
Commercial collection $ 315,000 $ 372,622 $ 57,622
Residential collection 795,000 857,820 62,820
Landfill 45,000 83,297 38,297
Dumpster sales 6,151 6,151
Total operating revenues 1,155,000 1,319,890 164,890
NONOPERATING REVENUES:
Interest earnings 38,688 38,688
Miscellaneous 566 566
Total nonoperating revenues 39,254 39,254
TOTAL REVENUES $1,155,000 $1,359,144 $204,144
See reconciliation to CARP basis on page 84.
- 82 -
CITY OF COLLEGE STATION, TEXAS
SANITATION FUND
STATEMENT OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1985
Variance
Favorable
Budget Actual (Unfavorable)
SANITATION COLLECTION (RESIDENTIAL) :
Salaries and benefits $ 498,496 $ 391,286 $107,210
Supplies 32,125 23,028 9,097
Equipment maintenance 60,174 44,025 16,149
Services 6,110 6,105 5
Sundry 13,208 13,206 2
Total operating - sanitation collection
(residential) 610,113 477,650 132,463
Capital outlay 74,509 74,509
Total sanitation collection (residential) 684,622 552,159 132,463
SANITATION COLLECTION (COMMERCIAL) :
Salaries and benefits 121,661 92,417 29,244
Supplies 7,530 5,429 2,101
Equipment maintenance 12,124 9,720 2,404
Sundry 3,605 3,590 15
Total operating - sanitation collection
(commercial) 144,920 111,156 33,764
Capital outlay 75,384 75,384
Total sanitation collection (commercial) 220,304 186,540 33,764
SANITATION DISPOSAL:
Salaries and benefits 85,591 84,854 737
Supplies 15,622 15,518 104
Building and grounds maintenance 100 35 65
Equipment maintenance 27,748 27,690 58
Services 42,628 42,625 3
Sundry 4,665 4,660 5
Total operating - sanitation disposal 176,354 175,382 972
Capital outlay 6,365 6,358 7
Total sanitation disposal 182,719 181,740 979
NONDEPARTMENTAL:
Miscellaneous 1,908 (1,908)
Contingency 100 100
Transfer to general fund 160,000 160,000
Transfer to debt service 46,567 46,567
Contribution to Brazos Beautiful 9,000 9,000
Total nondepartmental 215,667 217,475 (1,808)
TOTAL $1,303,312 $1,137,914 $165,398
See reconciliation to GAAP basis on page 84.
- 83 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND AND SANITATION FUNDS
RECONCILIATION OF REVENUES AND EXPENSES (NON -GAAP BASIS)
TO GAAP BASIS STATEMENT OF INCOME
FOR THE YEAR ENDED JUNE 30, 1985
Utility Sanitation
Fund Fund
Total revenues per Budget - Actual $ 35,260,241 $ 1,359,144
Less total expenses per Budget - Actual (29,914,115) (1,137,914)
NET INCOME - BUDGET BASIS 5,346,126 221,230
ADD - Expenditures related to balance sheet:
Capital outlay 654,337 156,254
Transfer to debt service 676,710 46,567
DEDUCT - Unbudgeted expenses:
Accrued vacation pay (64,718) (12,622)
Depreciation (1,217,698) (238,100)
Extraordinary loss (617,984)
Other (60,386)
NET INCOME - GAAP BASIS $ 4,776,773 $ 112,943
- 84 -
FIDUCIARY FUNDS
Pension Trust Fund
Fireman's Relief and Retirement - to account for the accumulation of resources to
be used for retirement annuity payments at appropriate amounts and time. The fund
does not account for the administrative costs of the System, which are borne by the
general fund. Resources are contributed by employees at an annual fixed rate. The
City has voluntarily contributed amounts as needed to maintain the solvency of the
fund. The potential future liabilities related to these payments appear to be
minimal due to the fact that it is estimated by the City that there are
approximately 5 or less past employees who could become eligible for these $25 per
month payments in the future.
Expendable Trust Funds
Cemetery Perpetual Care - to account for portion of cemetery plot sales proceeds
that are designated as a contribution to the perpetual care fund. Funds are to be
expended for maintenance and care of the City's cemetery.
Employee Benefits - to account for the accumulating of resources to be used for
health insurance payments at appropriate amounts and time. Employees contribute
funds for dependent coverage and the City contributes funds to cover each employee.
- 85 -
CITY OF COLLEGE STATION, TEXAS
ALL FIDUCIARY FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1985
Pension Trust Expendable
Fund Trust Funds
Firemen's Relief Cemetery
and Perpetual Employee
ASSETS Retirement Care Beuetits Total
Cash $432 $ 1,515 $ 2,555 $ 4,502
Investments 49,000 49,000
Accrued interest receivable 171 171
Due from other funds 3,467 385,647 389,114
TOTAL ASSETS $432 $54,153 $388,202 $442,787
LIABILITIES AND FUND BALANCES
LIABILITIES:
Accrued liabilities $ 9,458 $ 9,/i58
Due to other funds 134 134
Total liabilities 9,592 9,592
FUND BALANCES:
Reserved for Firemen's Relief and
Retirement $432 432
Reserved for cemetery perpetual care $54,153 54,153
Reserved for employee benefits 378,610 378,610
Total fund balance 432 54,153 378,610 433,195
TOTAL LIABILITIES AND FUND BALANCE $432 $54,153 $388,202 $442,787
- 86 -
CITY OF COLLEGE STATION, TEXAS
ALL EXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 1985
Cemetery
Perpetual Employee
Care Benefits Total
REVENUES:
Interest $ 4,522 $ 405 $ 4,927
Other 2,583 486,490 489,073
Total revenues 7,105 486,895 494,000
EXPENDITURES - Other-Insurance Claims 330,664 330,664
Excess of revenues over expenditures 7,105 156,231 163,336
FUND BALANCE, JULY 1, 1984 47,048 222,379 269,427
FUND BALANCE, JUNE 30, 1985 $54,153 $378,610 $432,763
- 87 -
GENERAL FIXED ASSETS ACCOUNT GROUP
To account for fixed assets not used in proprietary fund operations or accounted
for in trust funds.
- 88 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FIXED ASSETS ACCOUNT GROUP
SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCES
JUNE 30, 1985
GENERAL FIXED ASSETS:
Land $ 3,664,578
Buildings and improvements 6,101,999
Machinery, tools, and equipment 4,266,114
Motor vehicles 1,363,537
Parks and recreation equipment 2,784,790
Paving sidewalks and streets 6,205,613
Construction in progress 3,725,406
TOTAL GENERAL FIXED ASSETS $28.112,037
INVESTMENT IN GENERAL FIXED ASSETS FROM:
Capital projects funds:
General obligation bonds $14,084,937
Federal grants 1,095,184
General fund revenues 3,873,347
Special revenue fund revenues:
Federal grants 974,512
Other 1,063,636
Acquisitions prior to July 1, 1979 - Source undetermined 7,020,421
TOTAL INVESTMENT IN GENERAL FIXED ASSETS $28,112,037
- 89 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FIXED ASSET ACCOUNT GROUP
SCHEDULE OF GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
JUNE 30, 1985
Building
and
Total Land Improvements
GENERAL FUND:
Administration $ 268,656 $ 16,521
Finance 291,238 10,654
Public service 1,118,627 28,168
Police 459,711 1,849
Fire 524,163 519
Engineering 263,587 3,786
Parks 422,604 9,802
Computer project 524,761
Total general fund 3,873,347 71,299
SPECIAL REVENUE FUNDS:
Federal grants 974,512 $ 13,082 106,417
Others 1,063,636 150,009 894,294
Total special revenue fund 2,038,148 163,091 1,000,711
CAPITAL PROJECTS FUNDS:
Certificate of obligation funds 1,095,184 400,000
Southwest Parkway 642,231
1971 bond funds 172,838
1976 bond funds 126,377 1,495
1978 bond funds 533,706 25,141
1978 II bond funds 2,742,467 485,325 579,005
1981 bond funds 1,603,933 210,075 967,182
1982 bond funds 1,914,413 374,667 1,103,004
1982 II bond funds 1,514,842 467,625
1984 bond funds 1,108,724 507,190
Total capital project funds 11,454,715 2,044,882 3,075,827
Acquisitions prior to July 1, 1979 -
Source undetermined 7,020,421 1,456,605 1,954,162
Total general fixed assets allocated
to functions 24,386,631 $3,664,578 $6,101,999
Construction in progress 3,725,406
TOTAL GENERAL FIXED ASSETS: $28,112.037
- 90 -
Machinery Parks and Paving
Tools and Motor Recreation Sidewalks
Equipment Vehicles Equipment and Streets
$ 165,063 $ 87,072
201,668 78,916
626,931 463,528
220,961 236,901
355,042 168,602
88,588 170,849 $ 364
247,933 157,669 $ 7,200
524,761
2,430,947 1,363,537 7,200 364
2,044 67,220 785,749
63 19,270
2,107 67,220 805,019
695,184
642,231
172,838
13,249 111,633
162,399 346,166
13,967 1,008,823 655,347
215 22,568 403,893
135,449 235,354 65,939
237,501 408,849 400,867
131,894 31,732 437,908
1,214,210 1,882,974 3,236,822
618,850 827,396 2,163,408
$4,266,114 $1,363,537 $2.784,790 $6,205,613
- 91 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND FIXED ASSET GROUP
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
FOR THE YEAR ENDED JUNE 30, 1985
General General
Fixed Fixed
Assets Assets
Function and Activity 7/1/84 Additions Retirements Transfers 6/30/85
GENERAL FUND:
Administration $ 204,972 $ 65,790 $ (16,029) $ 13,923 $ 268,656
Finance 233,818 32,607 24,813 291,238
Public service 818,716 300,028 (11,679) 11,562 1,118,627
Police 488,326 60,969 (89,584) 459,711
Fire 490,874 41,939 (8,650) 524,163
Engineering 191,553 60,452 (4,580) 16,162 263,587
Parks 371,605 26,875 24,124 422,604
Computer project 467,623 57,138 524,761
Total general fund 3,267,487 645,798 (40,938) 1,000 3,873,347
SPECIAL REVENUE FUNDS:
Federal grants 850,393 169,080 (44,961) 974, 512
Other 1 ,063,573 63 1,063,636
Total special revenue
fund 1,913,966 169,143 (44,961) 2,038,148
CAPITAL PROJECT FUNDS:
Certificate of obligation
funds 1,095,184 1,095,184
Southwest Parkway 642,231 642,231
1971 bond funds 172,838 172,838
•
1976 bond funds 126,377 126,377
1978 bond funds 501,669 32,037 533,706
1978 II bond funds 2,742,467 2,742,467
1981 bond funds 430,777 1,173,156 1,603,933
1982 bond funds 1,069,296 845,117 1,914,413
1982 II bond funds 254,774 1,260,068 1,514,842
1984 bond funds 674,658 434,066 1,108,724
Total capital project
funds 7,710,271 3,744,444 11,454,715
Acquisitions prior to
July 1, 1979 -
Source undetermined 7,022,684 (2,263) 7,020,421
Construction in progress 4,450,219 3,188,711 (3,913,524) 3,725,406
TOTAL GENERAL FIXED
ASSETS $24,364,627 $7,748,096 $(4,001,686) $ 1,000 $28,112,037
- 92 -
CITY OF COLLEGE STATION, TEXAS
STATEMENT OF GRANT ACTIVITY
FOR THE YEAR ENDED JUNE 30, 1985
Plus
Beginning Grant Plus
Fund Funds Due From
Grant Award Balance Received Government
FEDERAL GRANT FUNDS
Department of Housing and Urban
Development:
Community Development
Block Grant '83 $ 699,000 $ 125,858
Community Development
Block Grant '83 183,000 66,442
Community Development
Block Grant '84 743,000 215,466
Community Development
Block Grant '82 316,000
$157,488 407,766
Revenue Sharing Funds 641,416 190,133 480,871 $160,545
Total federal grants 347,621 888,637 160,545
STATE GRANT FUNDS
Texas Department of Parks and Wildlife
Grant for Southwood Park
4/12/83 - 9/30/84 842,750 153,626
Grant for Oak and Thomas Park
5/1/78 - 9/30/82 261,250 (14,296) 14,296
Texas Criminal Justice Council
Crime Prevention/Community Relations
Grant 9/1/84 - 8/31/85 8,524 474 4,214
Police Records & ID Improvement Grant
9/1/83 - 8/31/84 13,457 13,457
Crime Prevention Program Grant
9/1/83 - 8/31/84 938 25
State Department of Highways and
Public Transportation
Bikeway Demonstration Program Grant
10/1/81 - 9/30/86 35,775 3,989
Urban Transportation Study Committee
Grant 10/1/84 - 9/30/85 3,356
Total state grants (14,296) 189,223 4,214
TOTAL GRANT FUNDS $333.325 $1,077.860 $164.759
(1) Cumulative disbursements include expenditures funded by the grant award and
other income.
- 94 -
Plus
Accrued Income Ending Cumulative Disbursements
and Other Deduct Fund Community Development
Receipts Disbursements Transfers Balance July 1, 1984 June 30, 1985(1)
$116,059 $ 335,748 $ 33,011 $ 529,774 $ 865,522
66,442 20,491 86,933
221,632 221,632
33,011 (33,011) 568,026 568,026
149,070 623,822 $ 90,502 $1,118,291 $1,742,113
26,817 156,666 (368,625) 333,075
175,887 780,488 (368,625) 423,577
153,626 307,252
4,688
13,457
25
3,989
3,356
153,626 332,767
$329,513 $1,113,255 $(368,625) $423,577
- 95 -
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- 96 -
STATISTICAL SECT I O N
- 97 -
CITY OF COLLEGE STATION, TEXAS
GENERAL GOVERNMENTAL EXPENDITURES AND
OTHER USES BY FUNCTION (6)
LAST TEN FISCAL YEARS
General
Fiscal Government
Year (2) Police (3) Fire (4) Sanitation (1)
1976 $ 328,102 $ 316,947 $ 178,484 $127,874
1977 407,674 392,254 261,866 224,152
1978 568,390 410,462 371,046 182,019
1979 883,323 524,288 425,628 200,488
1980 1,039,570 859,629 661,767
1981 1,319,826 1,090,295 967,410
1982 2,132,476 1,491,374 1,350,053
1983 3,592,677 1,922,117 1,691,084
1984 3,200,862 2,089,176 1,842,618
1985 3,559,610 2,445,386 2,008,648
(1) In fiscal 1980, the Sanitation Fund was set up as an Enterprise Fund and is no
longer supported by the General Fund.
(2) The General Government column includes administration, finance, engineering,
and nondepartmental categories.
(3) The Police column includes municipal court.
(4) The Fire column includes ambulance services.
(5) The Public Service column includes streets, garage, cemetery, and ground
maintenance.
(6) Expenditures presented include the General and Debt Service Funds.
- 98 -
Public Reimbursed
Capital Service Parks & Debt Administrative
Outlay (5) Recreation Service Expenses Total
$ 41,639 $ 156,243 $ 143,524 $ 102,717 $ (58,000) $ 1,337,530
202,999 238,691 237,232 340,531 (191,000) 2,114,399
220,575 214,892 386,226 308,265 (591,108) 2,070,767
228,328 252,736 330,429 539,183 (975,266) 2,409,137
262,203 474,553 426,377 1,567,169 (628,795) 4,662,473
466,892 509,671 591,194 1,322,307 (849,678) 5,417,917
498,411 714,819 733,073 1,571,830 (1,277,255) 7,214,781
549,230 819,417 979,019 2,417,748 (1,532,333) 10,438,959
762,368 966,407 1,159,758 3,493,647 (2,391,871) 11,122,965
651,878 1,142,137 1,405,236 3,499,615 (2,779,161) 11,933,349
- 99 -
CITY OF COLLEGE STATION, TEXAS
GENERAL REVENUES AND OTHER FINANCING SOURCES (4)
LAST TEN FISCAL YEARS
Certificates,
Fiscal Property Franchise & Sales & Mixed Licenses, Fines &
Year Tax Franchise Tax Drink Tax Permits Service Fees
1976 $409,904 $ 63,839 $ 496,161 $ 51,429 $ 94,476
1977 424,222 79,858 603,980 74,415 113,675
1978 342,457 93,682 810,253 67,511 184,053
1979 438,268 103,752 951,726 59,022 288,306
1980 444,342 115,810 1,104,141 80,599 320,881
1981 513,114 135,823 1,596,132 219,785 406,636
1982 606,989 177,753 1,874,722 299,577 418,371
1983 589,814 228,951 2,654,600 226,466 492,985
1984 25,696 299,269 2,743,848 193,065 350,244
1985 8,408 267,991 3,104,118 220,378 442,921
(1) In fiscal 1980, the Sanitation Fund was set up as an Enterprise Fund, and is
no longer supported by the General Fund.
(2) Revenue sharing transfers not made until fiscal 1980.
(3) Contribution from Enterprise Funds includes transfers in lieu of taxes.
(4) Revenue presented includes the General Fund and Debt Service Funds.
- 100 -
Other
Services From Enterprise Financing Debt
Provided Funds (3) Miscellaneous Sources Service Total
$237,488 $ 88,257 $ 13,603 $ 65,691 $ 1,520,848
268,474 83,801 399,646 2,048,071
312,719 125,565 22,251 578,207 2,536,698
345,983 91, 738 55,394 506,103 2,840,292
103,883 (1) $1,005,571 142,396 287,690 (2) 1,843,443 5,448,756
136,719 1,328,425 203,804 360,089 1,369,367 6,269,948
177,930 1,647,247 431,233 313,893 1,614,989 7,562,704
227,962 2,097,225 564,636 517,768 1, 724,363 9,324,770
269,094 2,774,940 354,924 337,370 2,678,842 10,027,292
286,010 3,272,759 453,871 625,825 3,514,761 12,197,042
- 101 -
CITY OF COLLEGE STATION, TEXAS
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Current Percent Delinquent
Fiscal Total Tax Of Levy Tax
Year Tax Levy Collections Collected Collections
1976 $ 472,233 $ 445,472 94.33% $26,093
1977 553,050 530,731 95.96 28,521
1978 750,008 728,672 97.16 19,196
1979 892,181 867,137 97.19 15,181
1980 1,120,957 1,065,347 95.04 32,916
1981 1,178,078 1,127,500 95.70 44,166
1982 1,281,534 1,236,615 96.50 50,820
1983 2,286,192 2,178,842 95.30 42,389
1984 2,609,180 2,497,144 95.71 76,450
1985 3,446,634 3,243,918 94.12 79,880
- 102 -
Total Collections Outstanding Delinquent
Total As Percent Of Outstanding Taxes As A Percent
Tax Collections Current Levy Delinquent Taxes Of Current Levy
$ 471,565 99.86% $ 49,807 10.55%
559,252 101.11 40,508 7.32
747,868 99.71 42,601 5.68
882,318 98.89 52,502 5.88
1,098,263 97.97 71,884 6.41
1,171,666 99.46 76,509 6.49
1,287,435 100.46 70,839 5.53
2,221,231 97.16 135,609 5.93
2,593,594 99.40 168,495 6.46
3,323,798 96.43 286,133 8.30
- 103 -
CITY OF COLLEGE STATION, TEXAS
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS (UNAUDITED)
Real Property Personal Property
Fiscal Assessed Assessed Estimated
• Year Value Actual Value Value Actual Value
1976 $ 92,839,625 $116,049,531 $ 17,899,207 $ 22,374,009
1977 104,966,638 131,208,297 25,299,855 31,624,818
1978 120,853,467 151,066,834 25,023,668 31,279,686
1979 140,112,861 175,141,076 26,258,105 32,822,631
1980 266,536,120 333,170,150 27,368,820 34,211,025
1981 288,809,588 361,011,985 28,255,830 35,319,787
1982 388,608,966 388,608,966 44,444,725 44,444,725
1983 701,275,219 701,275,219 67,852,521 67,852,521
1984 751,247,026 751,247,026 90,423,941 90,423,941
1985 837,335,042 837,335,042 120,063,291 120,063,291
- 104 -
Ratio of Total Assessed
To Total Estimated
Assessed Value Estimated Actual Value Actual Value
$110,738,832 $138,423,540 80%
130,266,493 162,833,116 80
145,877,135 182,346,418 80
166,370,966 207,963,707 80
293,904,940 367,381,175 80
317,065,418 396,331,772 80
433,053,691 433,053,691 100
769,127,740 769,127,740 100
841,670,967 841,670,967 100
957,398,333 957,398,333 100
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CITY OF COLLEGE STATION, TEXAS
PROPERTY TAX RATES, RATIOS AND LEVIES
ALL OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS (UNAUDITED)
Tax Rates
Fiscal (Per $100 of Assessed Value)
Year City School County State Total
1976 $.43 $1.77 $1.10 $.12 $3.42
1977 .43 1.81 .97 .12 3.33
1978 .52 1.40 1.00 .10 3.02
1979 .56 1.27 .99 .10 2.92
1980 .39 1.29 1.15 .10 2.93
1981 .39 1.40 .38 .10 2.27
1982 .31 1.18 .40 .10 1.99
1983 .31 .90 .27 .00 1.48
1984 .31 .97 .31 .00 1.59
1985 .36 .95 .3296 .00 1.6396
(1) The upper limit of the tax rate is set at $2.50/$100 of assessed value for
each jurisdiction by State Statute. This limit is for both operations and
debt service combined.
(2) The date that taxes are due for all jurisdictions is October 1. For other
jurisdictions, the date is October 1. Taxes for all jurisdictions become
delinquent on February 1.
(3) The penalty is set by state law at 6% in February, and an additional 1% per
month up to 12%. The interest is accrued at 1% per month.
(4) The state legislature effectively eliminated state property taxes by reducing
the ratio to .0001% in fiscal 1981.
106 -
Tax Levies
Tax Ratios County/
City School County State City School State
80% 80% 20% 20% $ 472,346 $2,192,776 $1,130,711
80 80 20 20 553,453 3,041,909 1,280,512
80 80 20 20 750,027 3,714,929 1,410,978
80 80 20 20 892,365 3,665,701 1,592,086
80 80 20 20 1,121,035 3,631,840 2,183,122
80 80 100 0 (4) 1,176,291 4,173,218 3,653,898
100 100 100 0 1,281,560 4,707,725 4,140,834
100 100 100 0 2,286,192 7,105,257 5,879,701
100 100 100 0 2,609,180 8,706,598 9,086,144
100 100 100 0 3,446,634 9,676,001 9,206,410
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CITY OF COLLEGE STATION, TEXAS
PAVING ASSESSMENT COLLECTIONS
LAST TEN FISCAL YEARS
Of Total
Fiscal Current Assessment Assessment Outstanding
Year Assessment Collected Collected Assessments
1976 $ 34,782
1977 18,102
1978 $ 18,671 $ 18,671 100.00 24,299
1979 7,612
1980 4,388
1981 79,847 44,740 56.03 57,922
1982 394,287 348,235 88.32 385,484
1983 40,116 32,454 80.90 161,606
1986 49,373 65 .13 141,899
1985 96,153
SOURCE: City of College Station Finance Office
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CITY OF COLLEGE STATION, TEXAS
COMPUTATION OF LEGAL DEBT MARGIN
JUNE 30, 1985
The City of College Station has no general obligation legal debt limit other than a
ceiling on the tax rate as specified by the State of Texas. The prescribed maximum
is $2.50 per $100 at 100% valuation.
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CITY OF COLLEGE STATION, TEXAS
RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE
AND NET BONDED DEBT PER CAPITA
LAST TEN FISCAL YEARS
Less
Fiscal Estimated Assessed Gross Debt Service
Year Population* Value Bonded Debt Cash Funds
1976 27,227 $110,738,8.12 $ 1,090,000 $ 36,224
1977. 29,667 130,266,493 2,530,000 95,340
1978 32,348 145,877,135 3,046,250 365,282
1979 35,260 166,370,966 5,916,000 332,203
1980 37,296 293,904,940 11,94.5,000 (1) 772,498
1981 42,320 317,065,418 11,290,000 (1) 769,558
1982 45,623 433,053,691 14,690,000 (1) 812,717
1983 46,857 769,127,740 20,240,000 (1) 955,945
1984 52,784 841,670,967 27,480,000 (1) 1,478,640
1985 53,118 957,398,333 21,354,000 1, 750,986
* Source: Texas Highway Department & City of College Station Planning Department
(1) Includes general obligation debt that is serviced by the enterprise funds. In
fiscal 1985, such debt was reflected as indebtedness of the Utility Fund.
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Ratio Of Net Bonded Net Bonded
Net Bonded Debt Debt To Assessed Value Debt Per Capita
$ 1,053,776 0.95% $ 38.70
2,434,660 1.87 82.07
2,680,968 1.84 82.88
5,583,797 3.36 158.36
11,222,502 3.82 300.90
10,520,442 3.32 248.59
13,877,283 3.20 304.17
19,284,055 2.51 411.55
26,001,360 3.09 492.60
19,603,014 2.05 369.04
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CITY OF COLLEGE STATION, TEXAS
STATEMENT OF DIRECT AND ESTIMATED OVERLAPPING DEBT
JUNE 30, 1985
ESTIMATED OVERLAPPING DEBT:
Net Debt City' s Share
Per*
Taxing Body Amount As Of Percent Amount Capita
College Station I.S.D. $20,325,000 8/31/85 89.17 $18,123,802 $341.20
Brazos County 9,450,000 12/31/85 35.57 3,361,365 63.28
Brazos County Road & Bridge 320,000 12/31/85 35.57 113,824 2.14
Bryan T.S.D. 8,620,000 8/31/85 .88 74,856 1.43
21,674,847
NET DIRECT DEBT:
City of College 19,603,014 6/30/85 19,603,014 369.04
NET DIRECT AND ESTIMATED
OVERLAPPING DEBT: $41,227.871 $777.09
*Population - 53,118
112 -
CITY OF COLLEGE STATION, TEXAS
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES
FOR GENERAL OBLIGATION DEBT TO
TOTAL GENERAL FUND EXPENDITURES
LAST TEN FISCAL YEARS
Total
Fiscal Total General Fund
Year Principal Interest Debt Service Expenditures Ratio
1976 $ 50,000 $ 52,684 $ 102,684 $ 1,234,813 8.32%
1977 50,000 290,441 340,441 1,773,868 19 .19
1978 118,750 189,442 308,192 1,762,502 17 .49
1979 150,250 298,569 448,819 1,869,954 24.00
1980 884,036 683,133 1,567,169 (1) 3,095,304 (2) 50.63
1981 684,435 637 ,503 1,321,938 (1) 4,095,610 32.28
1982 856,343 715,120 1,571,463 (1) 5,642,951 27.85
1983 1,195,929 1 ,221,313 2,417,242 (1) 8,021 ,211 30.14
1984 1,547,007 1,944,710 3,491,717 (1) 7,629,318 45.17
1985 1,361,800 2,137 ,815 3,499,615 8,433,734 41.50
(1) Includes general obligation debt that is serviced by the Enterprise Funds.
As of July 1, 1984, such debt was reflected as indebtedness of the Utility
Fund.
(2) In fiscal 1980, the Sanitation Fund was set up as an Enterprise Fund and is
no longer supported by the General Fund.
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CITY OF COLLEGE STATION, TEXAS
SCHEDULE OF REVENUE BOND COVERAGE - UTILITY FUND
LAST TEN FISCAL YEARS
Operating
Expenses Debt Service Requirements
Fiscal Operating (excluding Net Average Annual Maximum Annual
Year Revenues Depreciation) Revenues Total Coverage Total Coverage
1976 $ 4,882,27/i $ 4,001,477 $ 880,797 $ 125,779 7.00 $ 188,503 4.67
1977 6,544,345 5,507,207 1,037,138 361,951 2.87 506,183 2.05
1978 8,057,633 6,532,582 1,525,051 362,505 4.21 501,248 3.04
1979 8,862,537 6,210,206 2,652,331 354,559 7.48 487,673 5.44
1980 10,324,011 6,854,767 3,469,244 933,090 3.72 990,705 3.50
1981 11,917,202 7,974,852 3,942,350 812,578 4.85 990,298 3.98
1982 16,549,721 9,456,675 7,093,046 1,492,660 4.75 2,410,048 2.94
1983 23,611,548 15,505,972 8,105,576 2,288,214 3.54 3,787,641 2.14
1984 26,277,830 16,265,010 10,012,820 4,066,427 2.46 5,688,176 1.76
1985 31,867,897 21,673,543 10,194,354 (1) 3,992,831 2.55 $5,823,757 1. 75
(1) This amount include an estimated unbilled revenue for utility service. Prior
years' amounts were not restated since the charge in policy did not result in
a material change.
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CITY OF COLLEGE STATION, TEXAS
TOTAL BANK DEPOSITS
LAST TEN FISCAL YEARS
Fiscal
Year Amount
1976 $ 49,075,000
1977 66,022,000
1978 81,777,000
1979 88,045,000
1980 131,596,000
1981 143,578,000
1982 174,990,000
1983 175,848,000
1984 190,147,000
1985 200,588,000
SOURCE: Call Reports June 30 for all College Station Banks
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CITY OF COLLEGE STATION, TEXAS
CONSTRUCTION PERMITS
LAST TEN YEARS
Residential Commercial
Construction Construction Total
Number Number Number
Year of Permits Value of Permits Value of Permits Value
1975 261 $ 7,724,706 200 $ 2,389,553 461 $ 10,114,259
1976 239 18,095,062 221 3,511,939 650 21,607,001
1977 223 22,527,190 223 5,237,202 646 27,764,392
1978 287 8,899,612 240 10,250,643 527 19,150,225
1979 267 11,606,261 252 6,212,298 519 17,818,559
1980 359 25,707,945 238 9,697,550 597 35,405,495
1981 603 50,667,095 417 3,114,838 1,020 80,781,933
1982 663 64,567,551 398 40,177,931 1,061 104,745,482
1983 424 27,272,747 314 32,116,284 738 59,389,031
1984 134 23,500,892 467 45,546,079 601 69,046,971
SOURCE: City of College Station Building Department
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CITY OF COLLEGE STATION, TEXAS
PRINCIPAL TAXPAYERS
JUNE 30, 1985
Percent of
1984 Total Assessed
Taxpayer Type of Business Assessed Valuation Valuation
General Telephone Company Utility $ 27,373,640 2.86%
CBL Associates, Inc. Retail Mall 17,128,664 1.79
Sycon Construction Real Estate 13,904,021 1.45
Culpepper Properties Retail Center 13,825,590 1.44
Westinghouse Electric Corp. Manufacturing 12,474,410 1.30
Texas Instruments Manufacturing 12,398,430 1.29
Joe Ferrari Hotel 11,035,925 1.15
DRW Properties Real Estate 10,731,128 1.12
Continental Real Estate Apartment 8,536,421 .89
Plantation Investments Apartment 7,700,738 .80
$135,108,967 14.09
SOURCE: Brazos County Appraisal District.
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CITY OF COLLEGE STATION, TEXAS
MISCELLANEOUS STATISTICAL DATA
JUNE 30, 1985
Date incorporated October, 1938
Date first charter adopted October, 1938
Date present charter adopted August, 1983
Form of government Council-Manager
Area in square miles Year Sq. Mi.
1938 1.5
1948 4.2
1958 7.3
1968 17.3
1978 22.6
1982 23.8
1984 26.7
Miles of streets Paved 155.4 Miles
Unpaved 2.5 Miles
Miles of sidewalks 28.8 Miles
Miles of sanitary sewer 187.6 Miles
Fire Protection:
Number of stations 2
Number of full-time employees 79
Police Protection:
Number of employees (uniformed) 62
Number of employees (plain clothes, clerical) 13
Number of patrol units 15
One jail facility with a capacity of 20
Recreation:
Number of playgrounds 14
Number of basketball courts 10
Number of swimming pools 3
Number of soccer fields 15
Number of softball/baseball fields 13
Number of tennis courts 13
Number of picnic shelters 5
Number of gyms 1
(Continued)
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CITY OF COLLEGE STATION, TEXAS
MISCELLANEOUS STATISTICAL DATA
JUNE 30, 1985
Parks:
Facility Acres Facility Acres
Anderson Park 8.94 Merry Oaks 4.60
Bee Creek Park 43.50 Oaks Park 7.50
Brentwood Park 7.69 Parkway 1.00
Brison Park 9.20 Raintree 15.26
Brother's Pond 16.12 Richard Carter Park 6.18
College Station Central Park 47.22 Sandstone 13.21
Eastgate 1.00 Southwest Park 1.40
Fairview 1.80 Southwood Complex 44.65
Gabbard Park 10.67 Thomas Park 16.10
Georgia K. Fitch 10.30 University Park Site 10.02
Lemon Tree Park 15.50 Wayne Smith Park 4.07
Lincoln Center 8.00 Woodcreek Park Site 6.65
Lion's Park 1.50 Woodway Park Site 2.00
Longmire Park 4.16
TOTAL ACREAGE 318.17
Utility Fund:
Electric users 15,946
Water users 13,162
Average electrical consumption: 25,374,027 KWH/Mo. during 1984-85
Average water consumption: 149,922 Gals./Mo. during 1984-85
Number of Employees
Merit Exempt Total
Electric 38 3 41
Water 34 2 36
Water Capacity:
Number of wells 4
Combined capacity of wells 12,000,000 GAL/day
Number of ground storage tanks 2, Total capacity 5,000,000 GALS
Number of elevated storage tanks 2, Total capacity 3,000,000 GALS
Miles of water lines 178.9 miles
Electric Capacity:
Maximum capacity 120 megawatts
Number of switching stations 1
Number of substations 2
Miles of distribution lines 149.3
(Continued)
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CITY OF COLLEGE STATION, TEXAS
MISCELLANEOUS STATISTICAL DATA
JUNE 30, 1985
Sanitation fund:
Number of users 15,736
Landfill size 118 acres
Methodology Curbside pickup using plastic bags
Education:
Attendance ceuLers 7
Number of classrooms 260
Number of teachers 321
Number of students 5,012
Elections:
Number of Registered voters:
Last general election 27,640
Last municipal election 23,075
Number of votes cast in:
Last general election 20,693
Last municipal election 3,084
Percentage of registered voters voting in:
Last general election 75%
Last municipal election 13%
Population:
Census count 1985 53,118*
1980 37,306
1970 17,676
1960 11,396
1950 7,925
* 1985 Estimate per Texas Highway Department and City of College Station Planning
Department.
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