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Home My WebLink AboutFY 2017-2018 -- Approved Annual Budget2017-2018Approved AnnualBudget City of College Station, Texas Approved Budget for Fiscal Year 2018 October 1, 2017 to September 30, 2018 Principal City Officials, October 2017 Elected Officials Mayor .................................................................................................................................................................. Karl Mooney City Council Place 1 ............................................................................................................................................ Blanche Brick City Council Place 2 ....................................................................................................................................... Jerome Rektorik City Council Place 3 ............................................................................................................................................ Linda Harvell City Council Place 4 ............................................................................................................................................. Barry Moore City Council Place 5/Mayor Pro Tem.................................................................................................................... Julie Schultz City Council Place 6 ......................................................................................................................................... James Benham City Administration City Manager ...................................................................................................................................................... Kelly Templin Deputy City Manager ........................................................................................................................................ Chuck Gilman Assistant City Manager ........................................................................................................................................ Jeff Kersten Assistant City Manager ........................................................................................................................................... Jeff Capps Director of Planning and Development Services ............................................................................................... Lance Simms Director of Finance ................................................................................................................................... Mary Ellen Leonard Director of Public Communications .......................................................................................................................... Jay Socol Director of Water Services Department ......................................................................................................... David Coleman Director of Electric Utility ................................................................................................................................ Timothy Crabb Chief of Police ................................................................................................................................................ Scott McCollum Fire Chief ................................................................................................................................................. Jonathan McMahan Director of Public Works ................................................................................................................................ Donald Harmon Director of Parks and Recreation ...................................................................................................................... David Schmitz Interim Director of Information Technology ..................................................................................................... Erin Provazek Director of Human Resources .............................................................................................................................. Alison Pond Director of Community Services .......................................................................................................................... Debbie Eller Director of Economic Development ..................................................................................................................... Natalie Ruiz City Attorney ................................................................................................................................................... Carla Robinson City Secretary ...................................................................................................................................................... Tanya Smith Internal Auditor ......................................................................................................................................................... Ty Elliott Source: Public Communications Office 2017 Community Profile City of College Station Home of Texas A&M University College Station is home to Texas A&M University, one of the country’s largest public universities. The Aggies are members of the powerful Southeastern Conference, making big-time college sports a major local attraction. A&M’s international influence supplies a healthy diversity of race, culture, and nationality that reflects much of the vibrancy, tradition and spirit that make the community a special place. Nationally recognized Ranked no. 2 on the Milken Institute’s list of Best Performing Small US Cities, College Station has also been recognized as one of the nation’s top 10 places for business, jobs, families and retirees. In addition, the city was listed among US Cities Poised to Thrive, and is one of the 15 fastest-growing metros in the country. Meanwhile, College Station boasts one of the lowest property tax rates in Texas. College Station is located in the heart of central Texas within a three-hour drive of five of the nation’s 20 largest cities. A network of well-maintained highways and a regional airport served by major airlines provides convenient access from just about anywhere. College Station is the only city in the country with six nationally accredited departments -- parks, public works, water, fire, police and public safety communications. Source: Public Communications Office 2017 Safe and family-friendly College Station is among the safest and most family-friendly places in Texas, consistently maintaining one of the state’s lowest crime rates. Kiplinger’s has also ranked College Station among the nation’s 10 best places to raise a family. The College Station Independent School District is rated among the state’s best and has produced more than 100 national merit semifinalists in the last decade. The George Bush Presidential Library and Museum is one of the region's most popular tourist attractions with more than 125,000 annual visitors. Former President George H. W. Bush and Barbara make College Station their second Texas home and are often seen around town. Abundant recreation College Station’s 58 public parks cover more than 1,300 acres, with many providing amenities such as tennis and basketball courts, swimming pools, dog parks, playgrounds, picnic pavilions, walking/jogging and nature trails, a competition-quality skate park, and a large outdoor amphitheater and festival site. The city offers a variety of adult and youth recreational programs such as softball, basketball, volleyball and kickball leagues, summer swim lessons, and a competitive swim team, just to name a few. Thriving economy In 2017, College Station ranked No. 4 on WalletHub’s list of Most Recession-Recovered Cities. The city has worked closely with Texas A&M and the City of Bryan to develop the Biocorridor, a high-tech research area that will spark the area’s economic growth for years to come. In September 2017, the area’s unemployment rate stood at 2.8 percent, which ranks among the lowest in Texas and nationally. Information accurate as of July 2017 College Station History The community’s origins go back to the founding of Texas A&M College, which opened in 1876 as Texas' first state institution of higher education. Because of the school's isolation, school administrators provided facilities for those who were associated with the college. The campus became the focal point of community development. The area was designated as College Station, Texas by the Postal Service in 1877. The name was derived from the train station located to the west of the campus. Growth of both the community and college influenced residents' desire to create a municipal government, and the City of College Station was incorporated in 1938. The incorporation was a result of a petition by 23 men, representing on and off campus interests, to the board of directors of the college. The board of directors had no objection to the annexation and suggested that a belt around the campus be included in the proposed city. Citizens voted 217 to 39 on Oct. 19, 1938, to incorporate. The first city council meeting was held on Feb. 25, 1939, in the Administration Building on the A&M campus. The city council adopted a governmental structure similar to the council-manager form of government. At the time of incorporation, state law did not allow a general law city to hire a city manager. As a result, College Station employed a business manager until 1943 when state law was changed to permit general law cities to make use of the council-manager form of government. In fact, College Station was the first general law city in the State of Texas to employ a city manager. When College Station's population exceeded 5,000 in 1952, College Station voters approved a home rule charter that provided for the council-manager form of government. The first College Station City Council in 1938. TABLE OF CONTENTS Coversheet - Statement Required by Texas House Bill 3195 ...................................................................... i Transmittal Letter ........................................................................................................................................... iii Executive Summary Executive Summary ............................................................................................................................ 1 Budget Overview ............................................................................................................................... 21 Fiscal Year Comparison Summary ................................................................................................... 44 Graph of Net Budget ......................................................................................................................... 45 Combined Summary of Revenues & Expenditures .......................................................................... 46 All Funds Operations & Maintenance Summary ............................................................................... 48 Analysis of Tax Rate ......................................................................................................................... 49 Analysis of Property Valuations ........................................................................................................ 50 City Organization Chart ..................................................................................................................... 51 Strategic Planning and Budget Process ........................................................................................... 52 Governmental Funds General Fund .................................................................................................................................... 53 Police Department................................................................................................................ 58 Fire Department ................................................................................................................... 64 Public Works ........................................................................................................................ 68 Parks and Recreation........................................................................................................... 72 Library……. .......................................................................................................................... 78 Planning and Development Services ................................................................................... 80 Information Technology ....................................................................................................... 84 Fiscal Services ..................................................................................................................... 88 General Government............................................................................................................ 92 Debt Service Fund .......................................................................................................................... 113 Economic Development Fund ......................................................................................................... 118 Efficiency Time Payment Fee Fund ................................................................................................ 120 Governmental Capital Improvement Projects ................................................................................. 121 Streets Projects Fund......................................................................................................... 128 Parks and Recreation Projects Fund ................................................................................. 132 Gen’l Gov’t (Facilities & Technology) Projects Fund ......................................................... 134 Estimated Operations and Maintenance Costs ................................................................. 136 Enterprise Funds Utility Funds .................................................................................................................................... 137 Electric Utility ................................................................................................................................... 140 Water Services Department ............................................................................................................ 146 Water Fund ........................................................................................................................ 147 Wastewater Fund ............................................................................................................... 150 Sanitation Fund ............................................................................................................................... 157 TABLE OF CONTENTS Northgate Parking Fund .................................................................................................................. 160 Utility Capital Improvement Projects ............................................................................................... 165 Electric Projects ................................................................................................................. 170 Water Projects .................................................................................................................... 172 Wastewater Projects .......................................................................................................... 176 Estimated Operations and Maintenance Costs ................................................................. 180 Special Revenue Services Hotel Tax Fund .............................................................................................................................. 181 Community Development Fund ...................................................................................................... 184 CDBG Local Account Fund ............................................................................................................. 188 Roadway Maintenance Fee Fund ................................................................................................... 189 System-wide Water Impact Fee Fund ............................................................................................. 190 System-wide Wastewater Impact Fee Fund ................................................................................... 191 System-wide Roadway Impact Fee Funds ..................................................................................... 192 Wolf Pen Creek TIF Fund ............................................................................................................... 193 West Medical District TIRZ No. 18 Fund ......................................................................................... 194 East Medical District TIRZ No. 19 Fund .......................................................................................... 195 Municipal Court Fee Funds ............................................................................................................. 197 Court Technology Fee Fund .............................................................................................. 199 Court Security Fee Fund .................................................................................................... 200 Juvenile Case Manager Fee Fund ..................................................................................... 202 Truancy Prevention Fee Fund ........................................................................................... 204 Police Seizure Fund ........................................................................................................................ 205 Memorial Cemetery Fund................................................................................................................ 206 Memorial Cemetery Endowment Fund ........................................................................................... 208 Texas Avenue Cemetery Endowment Fund ................................................................................... 209 Public, Educational and Governmental (PEG) Access Channel Fee Fund .................................... 210 R. E. Meyer Estate Restricted Gift Fund ......................................................................................... 211 Special Revenue Capital Improvement Projects ............................................................................ 212 Park Land Dedication Funds .............................................................................................. 214 Drainage Fund ................................................................................................................... 216 Sidewalk Zone Funds......................................................................................................... 219 Estimated Operations and Maintenance Costs ................................................................. 220 Internal Service Funds Insurance Funds ............................................................................................................................. 221 Property & Casualty Fund .................................................................................................. 224 Employee Benefits Fund .................................................................................................... 226 Workers’ Compensation Fund ........................................................................................... 228 Unemployment Compensation Fund ................................................................................. 230 TABLE OF CONTENTS Equipment Replacement Fund ....................................................................................................... 232 Fleet Maintenance Fund ................................................................................................................. 237 Utility Customer Service Fund ........................................................................................................ 241 Appendices Budget Ordinances .......................................................................................................................... A-1 Service Level Adjustments List ........................................................................................................ B-1 Personnel ......................................................................................................................................... C-1 Revenue History and Budget Estimates .......................................................................................... D-1 Budget Provision Stated in Charter .................................................................................................. E-1 Fiscal and Budgetary Policy Statements ......................................................................................... F-1 Miscellaneous Statistical Data ........................................................................................................ G-1 Debt Service Schedules ................................................................................................................... H-1 General Fund Transfers and Other (Sources) Uses ......................................................................... I-1 Outside Agency Funding .................................................................................................................. J-1 Glossary ........................................................................................................................................... K-1 City of College Station Fiscal Year 2017-2018 Budget Cover Page This budget will raise more revenue from property taxes than last year's budget by an amount of $5,841,002, which is a 16.87 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $2,032,630. The members of the governing body voted on the proposal to consider the budget as follows: FOR: Mayor Karl Mooney Council Member Linda Harvell Council Member Blanche Brick Council Member Barry Moore Council Member Jerome Rektorik Council Member Julie Schultz AGAINST: PRESENT and not voting: ABSENT: Council Member James Benham Property Tax Rate Comparison 2017-2018 2016-2017 Property Tax Rate: $0.497500/100 $0.472500/100 Effective Tax Rate:$0.444262/100 $0.424282/100 Effective Maintenance & Operations Tax Rate: $0.266381/100 $0.248291/100 Rollback Tax Rate: $0.517358/100 $0.472820/100 Debt Rate: $0.220339/100 $0.195339/100 Total debt obligation for City of College Station secured by property taxes: $36,363,851. L LL iii iv v vi vii viii ix Executive Summary City of College Station Mission Statement On behalf of the citizens of College Station, home of Texas A&M University, we will continue to promote and advance the community’s quality of life. The following is a summary of key elements included in the Fiscal Year 2017-2018 Approved Budget for the City of College Station. The 2018 fiscal year begins October 1, 2017 and ends September 30, 2018. This budget provides the framework to implement the mission and vision of the City as outlined by City Council. The budget is prepared in the context of the Financial Forecast. The forecast predicts the fiscal impact of current and future budgetary decisions in a five-year forecast based on a set of assumptions regarding revenues and expenditures. The budget also continues the implementation of decisions made by Council. The budget is submitted to Council approximately 45 days prior to the end of the fiscal year. Copies are placed with the City Secretary and in the Larry J. Ringer Library for citizen review. The budget is also available on the City’s website at www.cstx.gov. The budget document is presented by fund and is designed to provide decision makers with an overview of City resources and how resources are utilized to accomplish the policy direction of Council. The budget shows the City’s commitments and how the City meets the financial policies approved by Council. The document is also designed to show services provided and associated costs. Below is a summary of the Fiscal Year 2017-2018 Approved Net Budget. FY18 Approved Net Budget Summary Fund Type Approved Net Budget Governmental Funds 100,953,120$ Enterprise Funds 129,279,821 Special Revenue Funds 14,509,833 Subtotal O&M 244,742,774$ 26,403,190 Capital Projects 94,554,070 Total Approved Net Budget 365,700,034$ Fund Balance/Working Cap Transfer to CIP 1 Budget Format The budget is presented in three sections: the Budget Summary, Fund Sections, and Appendices. Budget Summary Section The Budget Summary section provides a general overview of the approved budget and identifies key changes from the prior year. This section includes the Transmittal Letter, Executive Summary and Budget Overview. Fund Sections The Fund sections of the budget provide a view of various services provided by the City and are organized around the Governmental, Enterprise, Special Revenue, and Internal Service funds. This part of the budget is designed to show services provided and the budget resources available. Included in the fund sections are the departments’ strategic plans. These plans include the mission statement for the department, departmental goals, issues and needs, plans of action and key performance indicators. The departmental strategic plans reflect the primary services that departments provide and ties those to specific elements from the City’s Strategic Plan as directed by the City Council. The key performance indicators are specific measures that illustrate how well levels of service are being met. Also included in these sections are summary reports including fund summaries and department summaries. Fund summaries include operational and non-departmental expenditure details for prior year (FY16) actual revenues and expenditures, revised FY17 budget revenues and expenditures, FY17 year-end estimates, FY18 approved base budget, FY18 approved service level adjustments, and the total FY18 approved budget. Department summaries include only the operations and maintenance expenditures within a fund. The financial details of each division within a department, a summary of expenditures by classification type (salaries, supplies, maintenance, purchased services, capital outlay, purchased power, other purchased services and indirect costs), as well as a summary of personnel and list of all approved SLA requests are included on each department summary. Appendices The final section of the budget is the Appendices, which includes supplemental information to meet specific Charter requirements and provide an overview of the community. The appendices include a detailed schedule of positions in the budget, the Fiscal and Budgetary Policies, and other schedules necessary for a comprehensive budget document. Budget Basis The City organization is composed of various departments or general service areas. In some cases, departments are represented within more than one fund. Each department consists of one or more divisions and each division may have one or more activity (cost) centers. Routine budget controls are exercised within activity centers at the category level (groupings of accounting objects into the categories: salaries and benefits, supplies, maintenance, purchased services, and capital outlay). On an annual basis, fiscal control is at the department level in the General Fund and at the fund level for other funds. Also included in the budget is a summary of the approved Capital Improvement Projects Budget for FY18. This includes the General Government Capital Projects, Utility Capital Projects and Special Revenue Capital Projects. Budgetary Management The strategic planning and budget processes are integrated to ensure that policy direction is implemented through the budget cycle. The development of the budget begins early in the calendar year with budget staff preparing salary and benefit information based on current pay policy for the upcoming budget year. The process continues through the spring and summer as departments prepare budget requests. 2 Salary and benefit amounts for regular full and part-time positions are budgeted approximately three percent lower than actual salary costs to account for anticipated vacancies that may occur during the fiscal year. The Budget staff evaluated the FY17 budget prior to developing target budgets for FY18. Part of the analysis involved identifying and removing budgets for all “one-time” expenditures (expenditure budgets for one-time capital, special studies and other like items) that were included in the FY17 budget. Only budgets for one-time items not anticipated to be completed in FY17 were included in the FY18 target base budget. The target budgets were distributed to the departments to determine any changes that were needed to reflect the department’s ability to provide services at the same level as the prior year. A detailed review of departmental submissions was conducted to ensure that requests were complete and within the guidelines set forth by City Council. The Budget Division prepared estimates to departments for many costs including salaries and benefits, equipment replacement, utilities, and other operating costs. Certain costs within the budget were adjusted for inflationary factors. The base budgets were prepared by the departments and were designed to provide the resources needed to maintain or expand current service levels. The budget was prepared conservatively. Any material changes in services were submitted as Service Level Adjustments (SLAs) and will be considered by Council during the budget workshops. SLAs are included in the approved budget based on several criteria: a) mandates due to federal or state statutes or regulations, contractual agreements, local policies and capital projects; b) items directly related to the strategic goals of Council; c) other items of general value to the City, either as additions or replacements of efficiencies or improved services; d) items that maintain or expand existing service levels in light of fluctuating demands for service. The approved SLA list is included in Appendix B. Many of the approved SLAs are for one-time expenditures rather than for programs that have ongoing costs. As part of the FY18 budget development process, departments were asked to submit Department Strategic Plans intended to outline departmental goals, issues, and key performance indicators. Departments were also asked to assess and document the anticipated needs of the next three years using the Strategic Business Plans as a framework to identify these needs. These needs were submitted as part of a future years SLA request and have been used in developing the various Fund forecasts. Fiscal and Budgetary Policies Each year as part of the budget process, Fiscal and Budgetary Policies are reviewed. All Fiscal and Budgetary policies are included in Appendix F in this document. The Fiscal and Budgetary Policies serve as the framework for preparing the budget as well as for the financial management of the City. During the budget preparation process these policies are reviewed with Council. The City incorporates Long-Range Financial Policies into the City’s Strategic Plan in accordance to the City Mission and Vision. Long-Range Financial Policies The “operating budget” is the City’s annual financial operating plan and, as such, includes all of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service funds of the City. Each year departments are asked to submit Strategic Plans intended to outline departmental goals, issues, and key performance indicators as well as assess and document the anticipated needs of future years. These plans are analyzed in a Multi-Year Fund Forecast. In addition, strategic policies have been created to cover how the city approaches Revenue Management, Expenditure Control, Capital Budgets and Programs, Capital Maintenance and Replacement, Asset Management, Debt Management, Financial Conditions, Reserves and stability ratios as well as internal controls. The Fiscal and Budgetary Policies require that the operating budget be balanced with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. In accordance with this policy, the FY18 Approved Budget presented in this document is a balanced budget. 3 Strategic Plan The Strategic Plan is a collaboration of the City Council and the numerous City departments working together to create a cohesive forward direction for College Station in the upcoming years. The following is an outline for the goals and practices we have set to achieve in the near future so that each citizen may enjoy a greater quality of life than ever before. Mission Statement ON BEHALF OF THE CITIZENS OF COLLEGE STATION, HOME OF TEXAS A&M UNIVERSITY, WE WILL CONTINUE TO PROMOTE AND ADVANCE THE COMMUNITY'S QUALITY OF LIFE. Community Vision College Station will be a vibrant, progressive, knowledge-based community that promotes the highest quality of life by: • Promoting safe, tranquil, clean and healthy neighborhoods with enduring character. • Increasing and maintaining citizens’ mobility through a well-planned and constructed intermodal transportation system. • Promoting sensitive development and management of the built and natural environments. • Supporting high-quality, well-planned and sustainable growth. • Valuing and protecting our community’s cultural and historical resources. • Developing and maintaining high-quality, cost-effective community facilities, infrastructure and services that ensure a cohesive and connected city. • Proactively creating and maintaining economic and educational opportunities for all citizens. College Station will remain a friendly and responsive community and will be a demonstrated partner in maintaining and enhancing all that is good and celebrated in the Brazos Valley. It will forever be a place where Texas and the world come to learn, live and conduct business. Core Values • The health, safety, and general well-being of the community. • Excellence in customer service. • Fiscal responsibility. • Citizen involvement and participation. • Collaboration and cooperation. • Regionalism as an active member of the Brazos Valley community and beyond. • Activities that promote local autonomy. • Plan and collaborate with Texas A&M University. Organizational Values • Respect everyone • Deliver excellent service • Risk, Create, Innovate • Be one city, one team • Be personally responsible • Do the right thing - act with integrity and honesty • Have fun Using the mission statement, community vision, and values as a spring board, the College Station City Council has set the strategic direction for the city government through development of seven goals with supporting objectives and action agendas. The Strategic Plan focuses organizational resources and identifies those intentional actions to be undertaken by city government to achieve the desired outcomes. 4 I. Good Governance The City is governed in a transparent, efficient, accountable and responsive manner on behalf of its citizens that actively promotes citizen involvement. A. Objectives: What does this mean for citizens? a. The city conducts business in an open and inclusive fashion. b. The city delivers services in an efficient, practical manner. c. The city actively pursues the aspirations, goals, and expectations of its citizens. d. Citizens are encouraged to serve on city boards, commissions, and in other volunteer capacities. e. Citizens are satisfied with city services and facilities. B. Actions: How will we achieve success? a. The council will annually review and implement the Strategic Plan. b. The council will conduct regular citizen surveys about city services and priorities. c. The council will conduct regular internal audits of city services, practices, and programs and report the results to the public. d. The city will televise council workshops and regular meetings. e. Critical governance information such as plans, budgets, ordinances, expenditures, etc., will be available on the city’s website and in city offices. f. Council will ensure its funding partners remain wise stewards of tax funds. g. Council will adopt and adhere to a series of practices for conducting its meetings. h. The city will ensure that notices are posted and readily available to the public. i. The city will share information and communicate with citizens about city issues through owned, earned, and paid media. II. Financial Sustainability Wise stewardship of financial resources results in the city’s ability to meet service demands and obligations without compromising the ability of future generations to do the same. A. Objectives: What does this mean for citizens? a. The city maintains diverse sources of revenue and a comparable property tax rate for growing cities of comparable size. b. The city maintains adequate reserves to ease the impact of economic fluctuations. c. The city maintains economic competitiveness measured by comparable trends. d. Citizens know where city revenue comes from and how it is spent. e. Citizens are satisfied with city services and facilities. B. Actions: How will we achieve success? a. The city will have an annual balanced budget and a diversity of revenue sources. b. The city will endeavor to maintain or improve its current bond rating. c. Enterprise operation rates will be set to meet service demands. d. The city will seek grants and other outside funding. e. The city will strive to maintain and rehabilitate equipment, facilities, and infrastructure on a strategic schedule and establish reserve funds to enable replacement. 5 f. The city will seek the efficient delivery of services and facilities. g. The city will maximize the transparency of expenditures, policies, and procedures. h. The city will conduct routine audits to ensure accountability and maximize efficiency. i. The city will set fees at appropriate levels to recover the costs of service delivery. j. The city will share information and communicate with citizens about the city’s fiscal issues through various media outlets. III. Core Services & Infrastructure The city’s core services and infrastructure are efficiently, effectively and strategically delivered to enable economic growth and development, and to maintain citizens’ health, safety and general welfare. A. Objectives: What does this mean for citizens? a. The city has few utility failures and outages. b. The city reduces crime and fear of crime, including risk of injury or property damage. c. The city protects life and property in times of emergency. d. City services and facilities are adequate in size, location, and timing. e. City services and utilities are safe and efficient. f. The city assists at-risk and low-income residents. g. Citizens are satisfied with city services and facilities. B. Actions: How will we achieve success? a. The city will maintain program accreditations and certifications. b. The city will attract and retain professional staff and be an employer of choice. c. The city will guide private and public land use for business development. d. The city will plan for, maintain, and invest in the infrastructure, facilities, services, personnel, and equipment needed to meet projected needs and opportunities. e. The city will provide immersive learning experiences for citizens. f. The city will use technology to effectively and efficiently deliver services. g. The city will continue to support community development agencies that demonstrate good stewardship of public funds. h. The city will continue to support fair and affordable housing programs. i. The city will share information and communicate with citizens about core services and infrastructure through owned, earned, and paid media. IV. Neighborhood Integrity The city’s neighborhoods are long-term viable, safe and appealing. A. Objectives: What does this mean for citizens? a. The city has diverse housing choices and property values are stable or increasing. b. Citizens are satisfied with the quality of life in their neighborhoods. c. The city has reduced the negative impacts of neighborhood rental properties. d. Citizens have numerous opportunities to actively engage in decisions that affect their neighborhoods. B. Actions: How will we achieve success? a. The city will have proactive code enforcement. 6 b. Federal and state funds will be used to help provide affordable housing and address community development needs and opportunities. c. The city will use a geographic-based approach to deliver police services. d. The Police Department’s Community Enhancement Unit will provide proactive neighborhood support. e. The city will continue to invest in the maintenance and rehabilitation of neighborhood infrastructure and facilities. f. The city will continue its partnerships with Texas A&M University to educate renters. g. The city will expand mobile-ready technologies to inform citizens and engage them on city issues and concerns. h. The city will continue to plan with neighborhood residents to address concerns and capitalize on opportunities. i. The city will continue to support and partner with homeowner and neighborhood associations to address their issues and concerns. V. Diverse & Growing Economy The city’s diverse economy generates high-quality, stable jobs that strengthen the sales and property tax base and contribute to an exceptional quality of life. A. Objectives: What does this mean for citizens? a. The city’s annual taxable value increases. b. The city’s annual sales tax receipts increase. c. The number of high-paying, full-time private sector jobs increases. d. Adequate, serviceable land is available for economic development opportunities. e. Opportunities are available for starting and operating businesses. B. Actions: How will we achieve success? a. The city will support, expand, and diversify a consumer-oriented economy. b. The city will protect major economic assets from incompatible encroachments. c. The city will support efforts to expand and enhance broadband services. d. The city will support diverse, business-to-business services. e. The city will expand and diversify efforts that focus on job growth. f. The city will plan and invest in infrastructure, facilities, services, personnel, and equipment needed to meet projected needs and opportunities. g. The city will maintain comparable utility rates. h. The city will ensure that business impacts are considered in the development of regulations and standards. i. The city will protect properties from crime and property damage. j. The city will ensure adequate, serviceable land is used for economic needs. k. The city will maintain relationships with local and regional economic partners. VI. Improving Mobility The city has a safe, efficient, sustainable, and well-connected multimodal and innovative transportation system that contributes to a high quality of life and is sensitive to surrounding uses. A. Objectives: What does this mean for citizens? a. The city increases the number of safe and complete ways to travel in town. b. The city increases the enforcement of traffic offenses in an effort to decrease vehicle accidents. c. City streets are not heavily congested for extended periods of time. 7 d. City streets, sidewalks, bike lanes, and multimodal paths are well-maintained and free of hazards. B. Actions: How will we achieve success? a. The city will provide streets that accommodate vehicles, bicyclists, and pedestrians. b. The city will ensure that streets have features that promote pedestrian safety. c. The city will seek transit opportunities through partnerships. d. The city will provide for land uses that support multimodal opportunities. e. The city will plan for infrastructure that meets projected growth and development. f. The city will seek federal and state funds to construct facilities. g. The city will make investments to help avoid long periods of traffic congestion. h. The city will promote a well-connected system of residential streets and collector avenues to ease the strain on expensive arterial boulevards. i. The city will identify and fund a multi-year capital improvements program. j. The city will maintain and rehabilitate the system to avoid costly replacement. k. The city will maximize the system’s efficiency, including intersection improvements, traffic signal timing, and signage. VII. Sustainable City The city’s conservation and environmental awareness is fiscally responsible and results in a real and tangible return on investment. A. Objectives: What does this mean for citizens? a. The city purchases power from renewable energy sources. b. The city reduces energy and water consumption. c. The city reduces the volume of waste generated. d. The city uses land efficiently. e. The city protects vulnerable environmental features. f. The city reduces risk associated with flooding and other natural hazards. B. Actions: How will we achieve success? a. The city will enhance its conservation and recycling efforts. b. The city will purchase renewable energy. c. The city will protect its potable water supply and its ability to meet projected demands. d. The city will conduct sound land use planning guided by its Comprehensive Plan. e. The city will increase participation in FEMA’s Community Rating System program. f. The city will acquire flood-prone areas and their associated riparian areas through its Greenway Acquisition program. g. The city will seek grants and other sources of outside funding to support its sustainability efforts. h. The city will encourage education about city conservation efforts and programs. 8 College Station Growth Trends The 1990 Census reported the population of College Station to be 52,456. The 2000 Census reported the population to be 67,890. In 2010 the population Census count was 93,583. The current estimated population through September 2017, provided by Planning & Development Services, is 117,191. This is a 73% increase in population since 2000, and a 123% increase since 1990. The population is projected to grow by approximately two to three percent per year over the next five years. *The above graph shows population growth in College Station over the last several years and projects an average 2.5% growth from 2018 - 2019. 2017 reflects actual through September 2017 (source: Planning & Development Svcs Dept). 1. Building Permits and Development: In 2016, the value of total building permits issued was approximately $534 million. From January through September 2017, there were 330 single family home permits, 35 new commercial permits, 41 multifamily permits, and 82 townhome permits issued; whereas 359 single family home permits, 26 new commercial permits, 58 multifamily permits, and 148 townhome permits ϱϬ͕ϬϬϬ ϲϬ͕ϬϬϬ ϳϬ͕ϬϬϬ ϴϬ͕ϬϬϬ ϵϬ͕ϬϬϬ ϭϬϬ͕ϬϬϬ ϭϭϬ͕ϬϬϬ ϭϮϬ͕ϬϬϬ ϭϯϬ͕ϬϬϬ ϮϬϬϯ ϮϬϬϰ ϮϬϬϱ ϮϬϬϲ ϮϬϬϳ ϮϬϬϴ ϮϬϬϵ ϮϬϭϬ ϮϬϭϭ ϮϬϭϮ ϮϬϭϯ ϮϬϭϰ ϮϬϭϱ ϮϬϭϲϮϬϭϳΎϮϬϭϴΎϮϬϭϵΎϮϬϮϬΎ WKWh>d/KE ϭϲϱ ϴϯ ϵϯ ϭϮϰ ϭϱϬ ϭϰϱ ϮϭϮ ϮϬϲ ϯϮϲ ϮϮϮ ϭϱϰ ϰϲ ϭϲϮ ϭϮϰ ϲϳ ϲϴ ϲϴ ϳϴ ϮϬϴ ϭϯϰ Ϭ ϭϬϬ ϮϬϬ ϯϬϬ ϰϬϬ ϱϬϬ ϮϬϬϴ ϮϬϬϵ ϮϬϭϬ ϮϬϭϭ ϮϬϭϮ ϮϬϭϯ ϮϬϭϰ ϮϬϭϱ ϮϬϭϲ ϮϬϭϳzdDŝůůŝŽŶƐsĂůƵĞŽĨEĞǁĞǀĞůŽƉŵĞŶƚ ZĞƐŝĚĞŶƚŝĂů ŽŵŵĞƌĐŝĂů 9 This chart reflects sales tax revenues received and estimated (*) to be received by the City of College Station. were issued for the same period last year. A total of 1,054 permits with a value of $356 million have been issued from January through September 2017, whereas 1,412 permits with a value of $382 million were issued for the same period last year. Much of this permitted value will likely turn into new taxable assessed value in the next 1-2 years. 2. Unemployment Rate: The most recent statistics available from the Texas Workforce Commission show an average local unemployment rate of 2.8% through September of 2017. This rate is below the state average of 4.0% and the national average of 4.1%. 3. Ad Valorem Valuations: The certified taxable assessed values for 2018 are $8,902,090,555. This represents an increase of 11.41% over 2016. Of the increase to assessed values, $408,568,903 is due to new value added to the tax rolls. Existing property values increased by 6.3% over 2016. Increases in ad valorem value this year are directly related to new construction and increases in existing value in the City. Current residential and commercial projects underway are anticipated to add to the ad valorem tax base in 2018. As taxable ad valorem value increases, particularly through growth, it provides some additional resources for both capital projects and operating and maintenance costs. This increase provides additional revenues needed to meet increasing service demands associated with growth in the City. The FY18 Approved Budget includes a tax rate of 49.75 cents per $100 assessed valuation and includes a 2.500 cent increase on the debt service side of the tax rate to support the debt issued related to the construction of the new police station. The approved operations and maintenance portion of the tax rate is 27.7161 cents and remains unchanged from prior year. This will provide the necessary property tax revenue needed to support the approved General Fund budget. The approved debt service portion of the tax rate is 22.0339 cents, which is the rate necessary to meet the tax supported debt obligations of the City. 4. Sales Tax Revenues: Sales tax is the largest single revenue source for the General Fund, accounting for approximately 37% of General Fund revenues. College Station saw sales tax numbers decline in FY09 and FY10, and steadily increase in FY11- FY16. The FY17 year-end estimated sales tax revenue included in the approved budget is projected to increase approximately 5.2% over sales tax received in FY16 to $28,584,504. This is due to a steady increase in sales tax revenue, but also attributed to significant one-time sales tax revenues received in FY17. In FY18, sales tax revenue reflects a decrease from the FY17 year-end estimate due to the one-time revenues that were received in FY17. When isolating for the recurring sales tax revenue, the estimated recurring sales tax is projected to increase 2% in FY18. Moderate sales tax growth is projected for future years. Ψϭϴ͘Ϭ Ψϭϵ͘ϴ Ψϭϵ͘ϰ Ψϭϵ͘ϯ ΨϮϬ͘ϯ ΨϮϭ͘ϱ ΨϮϯ͘ϭ ΨϮϰ͘ϲ ΨϮϲ͘ϳ ΨϮϳ͘Ϯ ΨϮϴ͘ϲ ΨϮϴ͘ϱ ΨϮϵ͘Ϯ ΨϯϬ͘ϭ Ϭ͘Ϭ ϱ͘Ϭ ϭϬ͘Ϭ ϭϱ͘Ϭ ϮϬ͘Ϭ Ϯϱ͘Ϭ ϯϬ͘Ϭ ϯϱ͘Ϭ &zϬϳ &zϬϴ &zϬϵ &zϭϬ &zϭϭ &zϭϮ &zϭϯ &zϭϰ &zϭϱ &zϭϲ &zϭϳΎ &zϭϴΎ &zϭϵΎ &zϮϬΎDŝůůŝŽŶƐŽĨΨ^ĂůĞƐdĂǆZĞǀĞŶƵĞ 10 Property Tax Rate The approved ad valorem tax rate of 49.7500 cents per $100 of valuation allows the City to fund growing demands for service. This rate provides for a more diversified revenue stream for the City of College Station, which continues to have one of the lowest tax rates among surveyed Texas cities. The chart below reflects a comparison of the FY18 approved rate to the current rates of cities with a population from 75,000 to 125,000. Economic Conditions Economic conditions remain mostly positive in College Station. Property values have continued to increase, with new construction continuing at a strong pace. In the northern part of the City, development and redevelopment continues along the University Drive Corridor with the construction of mixed use developments including Century Square. This development along University Drive is underway and includes hotels, office, living and retail space, as well as restaurants. Much of this development will be open for business in the fall of 2017. On the other side of Texas Avenue, the new Embassy Suites hotel opened in the fall of 2017 and will add significant property value to the tax base. There also continues to be significant construction in the Bio-Corridor, including the construction of the new ViaSat headquarters. Multi-family construction continues to take place around the city as well. Sales tax revenues continue to grow. $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 Tyler - 0.240000 Sugar Land - 0.315950 Round Rock - 0.430000 Lewisville - 0.436086 Odessa - 0.493248 College Station - 0.497500 Mission - 0.498800 Longview - 0.509900 Allen - 0.510000 League City - 0.565000 Bryan - 0.629990 Edinburg - 0.635000 Richardson - 0.635160 Pearland - 0.685059 Beaumont - 0.690000 Wichita Falls - 0.705980 Abiliene - 0.775100 San Angelo - 0.776000 Baytown - 0.822030 FY2018 Ad Valorem Tax Rate Comparison of Texas Cities with a Population 75,000 to 125,000 O&M DEBT College Station continues to have one of the lowest tax rates among surveyed Texas cities with a population of 75,000 to 125,000. 11 Plans for development continue in the southern part of the City including the opening of a larger Academy retail store in June 2017. Retail development continues, especially in the Tower Point and CapRock developments in the southern part of the City with new restaurants and other businesses opening and others under construction to serve the ever growing residential populations in the southern part of the City. Recently completed development has included the new Gold’s Gym and PetSmart in the Tower Point development. Veterans Park and other athletic facilities continue to be utilized for a variety of events including the Texas State 7v7 Championships. Texas A&M University continues to see significant growth and development as enrollment continues to increase. Construction of new buildings and facilities on campus continues. The Texas A&M University System has begun construction on the new RELLIS campus with plans to invest $150 million to create a new research and development campus to help companies move ideas from the laboratory to the marketplace while also offering a new path toward a college degree. While all of this news is positive, the pace of growth strains city services, such as public safety, the transportation system, the utility services and other core services. Financial Forecast The financial forecast is a tool used to indicate the actual and possible results of decisions made by Council over a number of years. The forecast has become an integral part of the planning and budget preparation processes. The forecast provides an opportunity to think strategically about the best ways to address growing service demand issues in the next several years. It also serves as the foundation for continued financial planning in the next 12 to 18 months. An overview of the financial forecast will be reviewed with Council. Revenues and expenditures will be monitored closely to ensure any unexpected decreases in revenues or increases in expenditures can be proactively addressed. Although the economy has been relatively strong, the City will continue to be mindful of the impact of future economic downturns and will proactively address budgetary concerns. Utility Rates The approved budget includes budgeted fourth quarter rate increases for both the Water and Sanitation Utilities. The approved budget for the Water Fund also includes a scheduled increase of 6% that is approved to be implemented in the fourth quarter of FY18. This rate increase is needed to meet the upcoming capital project expenditures in FY18 and the next several years. In addition, as the result of a cost of service study estimated to be completed in the fall of 2017, the budget for the Sanitation Fund includes a rate increase and stratification of rates that is budgeted for implementation in the fourth quarter of FY18. The percentage increase of each service varies as a result of the differing stratification. This rate increase is needed to meet the ongoing costs of providing sanitation services to the growing population. The Sanitation rate increase is under consideration by Council will be subject to Council approval. Early in FY17, the City implemented system-wide water and wastewater impact fees. The impact fees will provide additional resources to pay for a portion of the cost of growth in the water and wastewater utility systems. It will also shift a portion of the cost to the areas where the growth is occurring. It is anticipated that these revenues will offset debt service payments made in the Water and Wastewater Funds related to the Well #9, Well #9 Collection Line and State Highway 6 Water Line capital improvement projects as well as the Lick Creek Wastewater Plant Expansion capital improvement project. Finally, roadway impact fees were also implemented in FY17. Impact fees shift some of the costs of growth in the community to those areas where the growth is occurring. 12 Positions in the FY18 Budget As a service providing organization, salaries and benefits account for the largest percentage of City operating expenses. College Station is similar to other cities in this respect. Human resources are also one of the primary assets of the City. When the cost of purchased power is excluded, personnel expenditures account for approximately 65% of total City operating and maintenance expenditures. The FY18 Approved Budget, including SLAs, funds 1,001.50 Full Time Equivalent (FTE) positions. During FY17 there was an addition of 1.0 FTE in the City Manager Division, which was included in the FY18 base budget. The FY18 approved base budget reflects the impact of the ever-growing demands on the City’s departments and includes positions that were re-classified or reallocated to meet the demands of their departments. These changes had a zero net impact to the base budget for full-time positions. The City budgets for temporary/seasonal and part-time non-benefitted employees are derived by calculating the number of hours worked and approximating the number of FTE positions. The Parks and Recreation Department makes extensive use of these positions for seasonal programs and other departments also utilize these positions. The FY18 Approved Budget includes funding for 22.50 new positions with 18.50 of these positions in the General Fund. This includes the addition of seven new positions in the Police Department. These positions are for two Detectives, two Police Assistants, a Special Investigator, and two Public Telecommunicators. The three approved additional positions in the Fire Department include an Accreditation Manager, an EMS Safety Captain (the final of three over three phases), and a Fire Inspector. Two positions are also approved for Public Works: an Equipment Operator and a Traffic Signal Technician. Also included in the approved Budget are three positions in Parks & Recreation: a Business Services Manager, a Parks Operations Supervisor, and a GIS Analyst. Two approved additional positions in Planning & Development include a Senior Planner and a Graduate Engineer II. Fiscal Services added a Finance Support Specialist, while 0.5 FTE of a Code Enforcement Officer previously funded completely out of the Community Development Fund in FY17 is reallocated to Community Services in the General Fund. Other approved additional full-time positions include one District Coordinator in the Northgate Parking Fund, one Assistant Warehouse Supervisor and one Electrical Substation Technician in the Electric Fund, and an Engineering and Development Coordinator in the Water Fund. An SLA for a part-time, non-benefitted position in the Property & Casualty Fund is also included in the FY18 Approved Budget. ϵϯϱ͘ϱϬϵϰϭ͘ϬϬϵϯϱ͘ϱϬ ϵϭϲ͘Ϯϱ ϴϵϲ͘ϳϱ ϵϬϲ͘ϳϱ ϵϯϯ͘ϳϱ ϵϱϲ͘ϳϱ ϵϳϵ͘ϱϬ ϭ͕ϬϬϭ͘ϱϬ ϮϬϬϵ ϮϬϭϬ ϮϬϭϭ ϮϬϭϮ ϮϬϭϯ ϮϬϭϰ ϮϬϭϱ ϮϬϭϲ ϮϬϭϳ ZĞǀŝƐĞĚ ϮϬϭϴ ƉƉƌŽǀĞĚ &ƵůůdŝŵĞƋƵŝǀĂůĞŶƚƐ The above graph is based on Full-Time Equivalents (FTEs) which include full and part-time positions, as well as temporary/seasonal and part-time non-benefitted positions, over the last 10 years. 13 Approved Budget Changes (From Proposed) During Budget Workshops, direction was given by City Council to increase the budget for Convention and Visitors Bureau operations to $1,846,991. This increase added an additional $234,941 to the Hotel Tax Fund. Council also provided direction to reduce the Mayor/Council travel and training service level adjustment by $9,000 and to remove $40,000 related to the funding of legislative consulting services. Combined, these reductions decreased the General Fund budget by $49,000. After Budget Workshops, staff recommended a change to Attachment “A” to the Budget Ordinance (Appendix A) and identified additional potential technology purchases that may occur through a variety of Cooperating Purchasing Interlocal arguments. This revision did not result in a change to the overall net budget. In addition, minor corrections as well as additional explanations /clarifications were made to the Approved Budget. These did not result in a change to the overall net budget. Compensation and Benefits Changes Maintaining a competitive pay and benefit structure allows the City to attract and retain highly regarded, well-qualified employees who are on the front lines of providing services to the citizens and visitors of College Station. In 2015, a City-wide salary survey was conducted to determine how the City of College Station’s compensation and benefits package aligns with the market. This work has been continued annually in order to stay competitive with the market, and attract and retain the best employees. Funds are included in the approved budget for a 2% scale movement for all positions in the City in order to keep up with market changes. The FY18 Approved Budget also includes a 1.5% pool for performance pay increases for eligible City personnel. The performance pay is designed to address performance and retain high performers. There are also funds included in the budget for targeted adjustments to specific positions that may need to be adjusted to address creating more career progression opportunities in different areas of the City. A total of $1.8 million is included in the approved budget for implementing the revised pay plan structure, including scale movement, merit pools and targeted adjustments. The FY18 employee health benefit package includes one Preferred Provider Organization (PPO) option and one High Deductible option. The costs of each of these plans will increase for the employees at 10% and 5%, respectively. An increase in the City contribution for Health Insurance premiums of 5% is included in the budget. The city’s health, dental, and pharmaceutical claims will be administered by Cigna beginning in January 2018 (currently, Blue Cross/Blue Shield is the administrator). This move was made in order to realize some savings incentives from the new carrier. The approved FY18 budget also includes the implementation of a plan to address the increasing liability carried on the City’s books related to providing retiree healthcare. The Other Post Employments Benefit liability (OPEB) will dramatically increase as a result of accounting rule changes if no plan changes are made. At retirement age, all employees electing to retire that meet TMRS retirement eligibility are offered an option to remain on the City’s healthcare plan. Beginning January 1, 2018, service and age requirements will have to be met to receive preferred rates when electing to remain on the City’s healthcare plan at retirement. Specifically, the employee will have to be employed by the City for at least 5 years in addition to being at least 55 years of age at the time of retirement. The option to remain on the City’s healthcare plan will still be available to employees not meeting both of these criteria, but those employees will not receive the preferred rate. In addition to the age and service requirements, the FY18 budget includes a plan to fund the liability on an ongoing basis in an irrevocable trust. There are no changes in the retirement benefit related to salary that is managed by Texas Municipal Retirement System (TMRS). 14 Capital Projects The approved Capital Improvements Project Budget for FY18 totals $120,957,260 for all funds that include capital projects. This is an increase of approximately $13 million over the capital budget for FY17 and reflects some significant capital projects scheduled to be addressed this coming year. The appropriations are intended to provide budget authorization for the contracts that are expected to be brought to Council for approval in FY18. In some cases, the expenditures related to these contracts may be spread across multiple fiscal years and, in those cases, the appropriations for the fiscal year would exceed the anticipated expenditure for the fiscal year. The appropriations on capital projects will carry forward into subsequent fiscal years. The Streets Capital budget includes over $16 million in appropriation for street and transportation capital projects. These include the appropriation for a number of significant transportation projects that will be moving forward in FY18. These projects include the Holleman Drive South project from North Dowling to Rock Prairie Road, the Relocation of the Union Pacific Railroad Crossing from Cain to Deacon, the Southside Neighborhood Safety Improvements – Holik, Park Place, Anna and Glade, the Greens Prairie Road - Arrington Road to City Limits West of Wallace Phillips Parkway, and the Greens Prairie Trail – City Limits West of Woodlake to Royder Road. In addition, appropriations have been included in FY18 for a number of projects that have been added to the 5-year CIP in an effort to address some high priority transportation needs. These include the Lincoln Avenue Rehabilitation project, the Royder Road Phase II – Backwater to FM 2154 project, and the design of the State Highway 40/FM 2154 Interchange project. Other significant governmental capital projects include the new Police Station. Construction on this project is expected to begin in FY18 and be completed in FY20. Budget appropriations have also been included for the design of a New City Hall. Construction on the Library expansion will also begin in FY18. The budget also includes approximately $87.8 million in new appropriations for electric, water and wastewater capital projects. Significant utility projects that will continue to move forward in FY18 include the Graham Road Substation construction and the Lick Creek Wastewater Treatment Plant Expansion. The Hotel Tax Fund includes $2.6 million in capital appropriations for the completion of improvements at Veterans Park that include two additional synthetic fields as well as improvements and amenities to be added to the existing athletic fields in the park. These capital funds come from various sources including General Obligation bonds authorized by the voters, Certificates of Obligation supported by the tax rate or utility rates, and existing cash reserves from the General Fund, the Utility funds, and the Hotel Tax Fund. Associated operating and maintenance costs needed for the projects that will be operational in FY18 have been included in the approved budget. Financial Fund Structure The accounts of the City are organized by fund, each of which operates separately and independently of one another. The operations of each fund are accounted for with a separate set of self-balancing accounts that are comprised of assets, liabilities, fund equity, revenues, and expenditures. Major funds are any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. A chart detailing the relationships between funds and departments is included in Appendix G. Governmental Funds Governmental funds focus on near-term inflows and outflows of spendable resources. The budgets for the Governmental Funds are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund financial statement reporting. Revenues are recognized as soon as they are both 15 measurable and available. Revenues are considered to be available when they are collectible within the current period. The City considers revenues to be available if they are collected within 30 days of the end of the fiscal year. Expenditures are recognized when the related fund liability is incurred, with the exception of several items. The full listing of these items can be found in the Financial Policies beginning on Appendix page F-1. Major Governmental Funds The General Fund is the City’s primary operating fund. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating expenditures, fixed charges, and capital improvement costs that are not paid through other funds are paid from the General Fund. The Debt Service Fund accounts for the financial resources accumulated for the payment of principal, interest and related costs on long-term debt paid primarily from taxes levied by the City. The fund balance of the Debt Service Fund is reserved to signify that the amounts are restricted exclusively for debt service expenditures. The Streets Capital Projects Fund accounts for the costs of street construction and improvements and traffic signalization made with funds primarily provided by proceeds from the sale of long term debt (General Obligation Bonds and Certificates of Obligation) and by investing those proceeds. Non-Major (General) Governmental Funds Non-major governmental funds include the Economic Development Fund and the Efficiency Time Payment Fee Fund. For financial statement reporting purposes, these funds are reported as a part of the Governmental Funds. These funds are budgeted as distinct funds. They are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Non-Major Governmental Capital Projects Funds Non-major governmental capital projects funds are used to account for financial resources to be used for the acquisition or construction of significant capital facilities. Funds include the Parks and Recreation Capital Projects Fund and the Facilities and Technology (General Government) Capital Projects Fund. These funds, combined with the Special Revenue Funds, are reported as Non-Major Governmental Funds for financial statement purposes. Special Revenue Funds Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. Funds include the Hotel Tax Fund; Community Development Fund; CDBG Local Fund; Roadway Maintenance Fee Fund; Wolf Pen Creek (WPC) Tax Increment Financing (TIF) District Fund; System-wide Roadway Impact Fee Funds; System-wide Water Impact Fee Fund; System-wide Wastewater Impact Fee Fund; Court Technology Fee Fund; Court Security Fee Fund; Juvenile Case Manager Fee Fund; Truancy Prevention Fee Fund; Police Seizure Fund; Park Land Dedication (Parks Escrow) Funds; the Memorial Cemetery Fund; the Memorial Cemetery Endowment Fund; the Texas Avenue Cemetery Endowment Fund; the Public, Educational and Governmental Access Channel Fees Fund (PEG); the West Medical District TIRZ No. 18 Fund; the East Medical District TIRZ No. 19 Fund; the R.E. Meyer Estate Restricted Gift Fund; Sidewalk Zone Funds and the Drainage Fund. All special revenue funds are considered non-major and both the budgets and financial statements are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Enterprise Funds Enterprise funds account for the acquisition, operation and maintenance of government facilities and services that are self-supported by user fees. The budgets for these funds are also prepared using the 16 modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). Enterprise Fund financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting, where revenues are recorded when earned. Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Thus, a measurement focus adjustment is necessary to arrive at Actual Working Capital because the enterprise funds’ working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial statement purposes. The City’s enterprise funds are listed below. Major Enterprise Funds The Electric Fund accounts for the activities necessary to provide electric services to the residents of the City. These activities include administration, distribution system operations and maintenance, transmission system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for separately as an internal service fund. The Water Fund accounts for the activities necessary to provide water services to the residents of the City. These activities include administrative services, water production and distribution system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund. The Wastewater Fund accounts for the activities necessary to provide sewer collection and treatment services to the residents of the City. These activities include administrative services, wastewater system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund. Non-Major Enterprise Funds The City’s Sanitation Fund and Northgate Parking Fund are non-major enterprise funds. Additionally, the City has several impact fee funds that are not budgeted. These include the Harley Davidson Area, Service Area 92-01, Spring Creek Area, Alum Creek Area, and Steeplechase Area Funds. Internal Service Funds Internal service funds account for services and/or commodities furnished by a designated program to other programs within the City. Funds include the Insurance Funds (Property and Casualty, Employee Benefits, Workers’ Compensation, and Unemployment), the Equipment Replacement Fund, the Fleet Maintenance Fund, and the Utility Customer Service Fund. The funds are considered non-major and the budgets are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. The financial statements for internal service funds are prepared using the economic resources measurement focus and the accrual basis of accounting. 17 ALL FUNDS Governmental Funds Capital Projects Funds Streets, Traffic, Sidewalks, and Trails (Major Fund) Parks & Recreation Projects Facilities & Technology Water Fund (Major Fund) Wastewater Fund (Major Fund) Sanitation Fund Northgate Parking Fund Capital Projects Funds Water Wastewater Electric Fund (Major Fund) Enterprise Funds Memorial Cemetery Fund Drainage Fund Hotel Tax Fund Community Development Fund Wolf Pen Creek TIF Fund Court Technology Fee Fund Court Security Fee Fund Juvenile Case Manager Fee Fund Police Seizure Fund Parkland Dedication Fund Memorial Cemetery Endowment Fund TX Ave Cemetery Endowment Fund City of College Station Fund Structure General Fund (Major Fund) Debt Service Fund (Major Fund) Economic Development Fund Efficiency Time Payment Fee Fund PEG Access Channel Fee Fund Special Revenue Funds Internal Service Funds Insurance Funds Equipment Replacement Fund Utility Customer Service Fund Fleet Maintenance Fund Electric West Medical District TIRZ No. 18 Fund East Medical District TIRZ No. 19 Fund RE Meyer Estate Restricted Gift Fund Truancy Prevention Fee Fund Sidewalk Zone Funds System-wide Roadway Impact Fee System-wide Impact Fee Fund - Wastewater System-wide Impact Fee Fund - Water Roadway Maintenance Fee Fund 18 Net Budget Expenditure Comparison The table below shows the approved net budgeted expenditures for FY18. Total expenditures are budgeted to be $365,700,034. Transfers from the fund balance for capital projects in FY18 are budgeted to be $26,403,190 and the net approved capital budget is $94,554,070. The latter two items will provide a total of $120,957,260 of new budget appropriation for capital projects. Fund Approved FY17 Budget Approved FY18 Budget Percent Change General Fund 75,594,842 81,798,312 8.21% Utility Funds 116,151,900 117,459,475 1.13% Sanitation Fund 9,872,971 9,843,983 -0.29% Drainage Fund (O&M) 2,215,539 1,911,597 -13.72% Roadway Maintenance Fund 4,000,000 4,217,585 5.44% Debt Service Fund 15,110,577 19,146,148 26.71% Hotel Tax Fund 5,084,822 5,135,421 1.00% Northgate Parking Fund 1,290,517 1,976,363 53.15% Police Seizure Fund 20,000 30,000 50.00% Wolf Pen Creek TIF Fund - - N/A West Medical District TIRZ #18 - - N/A East Medical District TIRZ #19 - - N/A System-wide Roadway Impact Fee Funds - - N/A System-wide Water Impact Fee Fund - 359,152 N/A System-wide Wastewater Impact Fee Fund - 330,075 N/A PEG Access Channel Fee Fund 143,640 127,140 -11.49% R.E. Meyer Estate Restricted Gift Fund - - N/A Municipal Court Funds 263,563 262,208 -0.51% Community Development Fund 2,652,874 1,825,862 -31.17% Internal Service Funds - - N/A TX Ave Cemetery Endowment Fund - - N/A Memorial Cemetery Endowment Fund 144,750 55,000 -62.00% Memorial Cemetery Fund 258,705 264,453 2.22% Total O&M Expenditures 232,804,700 244,742,774 5.13% Utilities Transfer to CIP - Utility CIP 25,450,000 25,725,000 1.08% Utilities Transfer to CIP - Gen'l Gov't CIP 385,000 105,000 -72.73% Equipment Repl Fund Transfer to CIP 200,000 - -100.00% R.E. Meyer Fund Transfer to Gen'l Gov't CIP - 573,190 N/A Community Development Transfer to CIP 1,497,306 - -100.00% Gen'l Fund Transfer to CIP 306,989 - -100.00% Fund Balance/Working Transfers to CIP 27,839,295 26,403,190 -5.16% General Gov’t CIP 55,210,802 23,027,352 -58.29% Utilities CIP 12,968,244 62,090,378 378.79% Community Development CIP 665,277 806,758 21.27% Special Revenue CIP 6,044,096 6,055,103 0.18% Hotel Tax Capital Projects 5,463,274 2,574,479 -52.88% Total Capital Expenditures 80,351,693 94,554,070 17.68% TOTAL $ 340,995,688 $ 365,700,034 7.24% 19 20 Budget Overview The following sections provide an overview of the Governmental Funds, Enterprise Funds (including Capital Project Funds), Special Revenue Funds, and Internal Service Funds. The text below focuses on the various City departments and functions provided by each department. Descriptions of changes to the base budget and service level increase or decrease requests are included in the text. Governmental FundsPolice Department The Police Department provides a number of services that help keep the community safe. Services provided include: 1) police patrol with certified police officers who are assigned to specific areas of the City and who are equippedwith police vehicles and all necessary equipment; 2) criminal investigation for the investigation of reported crimes; 3) animal control; 4) communications and emergency medical dispatch support for police, fire and EMS; 5) short term jail/detention facilities that reduce the processing time of arrests; and 6) a recruiting and training division that serves as a support and training function for the Department. The Police Department has also identified several areas that are vital to the continued success of the department: continuing effective recruitment and retention; balancing growth of the organization to anticipate growth and needs of the City; and maintaining existing service levels are a few. The FY18 Approved Budget includes six service level adjustments (SLAs) to address these various needs. The first SLA is for the addition of two detectives at a total cost of $302,075 with $180,361 of that cost being recurring. The addition of these two positions will help to address the staff parity between College Station and other similarly-sized cities as well as reducing the caseloads for detectives that are currently on staff. The second SLA is for the addition of one Special Investigator. This position will specifically focus on drug crimes and incidents related to drug crime, as this is becoming an increasing concern for the City. The cost of this SLA is $140,118 with $104,056 being recurring. The third SLA is for the addition of two Public Safety Telecommunicators at a total cost of $127,112 with $120,292 recurring. As the city continues to grow, so does the need for telecommunicators to dispatch personnel to an increasing number of crime scenes and other emergency situations. A fourth SLA is for the implementation of a police canine program, which is instrumental in increasing officer safety, enhancing drug detection efforts, and improving community relations. The SLA includes a one-time cost of $61,448 with recurring costs of $6,900. The fifth approved SLA would provide added training and pay incentives for two additional SWAT operator positions, specifically to provide sniper element relief and fortify the team when the team leader or assistant team leader are tasked with other duties. The cost of this SLA is $30,594, with $5,476 of it being a recurring cost. The sixth and final approved SLA is the addition of two Police Assistants (at a total of $128,523). These positions will perform tasks that do not require a sworn officer and directly benefits the officers by helping to reduce theirworkload. The recurring cost of these two positions totals $112,553. A “call for service” is activity that requires action by an officer/employee of the Police Department, including criminal offenses and miscellaneous non- criminal incidents. The drop in 2017 is due to a different method of capturing data by the new CAD/RMS system plus staffing shortages that resulted in fewer self-initiated actions. 75,622 79,646 83,167 87,688 72,005 2013 2014 2015 2016 2017 Calls for Service 21 The agreement whereby the City of College Station provided School Resource Officers (SROs) for the College Station Independent School District (CSISD) in exchange for partial reimbursement from CSISD for the salaries and benefits of those four officers ended in FY17. These officers have now been reassigned to general police duty and the costs of these positions will be absorbed by the department in FY18. Fire Department The Fire Department provides services to College Station, Texas A&M University, and the City of Bryan—through an automatic aid program—and to rural areas around College Station through mutual aid agreements. The Fire Department currently operates six stations located throughout the City. The basic services provided by the Fire Department include: 1) fire response; 2) emergency medical response; 3) community risk reduction, including fireprevention services, commercial fire and life safety inspections and fire prevention training at local schools and various functions; and 4) hazardous material response. The Fire Department approved FY18 budget includes eight SLAs that will promote the City Council priorities to efficiently, effectively, and strategically place and deliver core services and infrastructure that maintains citizens’health, safety and general welfare. The first SLA is for the addition of an EMS Safety Captain position at a cost of $358,931 ($139,112 recurring). Designated safety officers are a vital part of the firefighters’ safety and survival at any emergency scene. This position would complete the third of three phases, allowing the department to have one dedicated safety captain per shift. A second SLA in the amount of $176,000 is approved for the first phase of the replacement of the extrication rescue tools. The first phase includes a one-time cost of $171,666 and recurring costs of $4,334 for maintenance. With the increase in traffic as well as the advent of newer, stronger materials being used to manufacture vehicles, the current tools are aged and inadequate. The third SLA will add a dedicated Accreditation Manager to the department. At a cost of $137,006 ($116,800 recurring), this individual will manage best practices and help ensure that the city maintains its accredited standing and ISO rating, and will produce effective statistical reports to meet local, state and national compliance standards across all divisions of the Fire Department. The fourth approved SLA is for $28,833 to phase in replacement of the Thermal Imaging Cameras. Phase I in FY18 will replace 4 of the 10 cameras, while the remaining 6 cameras will be phased in at 3 per year in FY19 and FY20. The current cameras have outdated technology and have outlived their useful lives. A civilian Fire Inspector is approved to be added in the fifth SLA, at a cost of $117,606 ($74,866 recurring). With the increased growth in the City, a civilian fire inspector is needed to keep pace with new construction inspections as well as inspections on existing properties. The sixth approved SLA would provide 150 new sets of Tech Gen Gear, which is Personal Protective Equipment to be worn to non-fire responses. At $107,550, this gear would last 5 years and is less expensive than the gear that must be worn during fire calls. The seventh SLA includes 12 Lead EKG monitors at a cost of $274,624 ($239,454 of that being one-time cost). This request covers the cost of six units as well as their annual maintenance. The eighth and final SLA would initiate the EMS Bike Program at a one-time cost of $10,000 (the cost of uniforms and equipment). The bike program has been tested at the Northgate area during football weekends and was found to be more responsive and less disruptive than trying to deploy an ambulance through the crowds for every call, no matter how minor. 4,846 5,772 5,959 5,911 6,076 2,608 2,450 2,489 2,665 2,878 2013 2014 2015 2016 2017 Incidents Dispatched EMS FIRE 22 A federal grant awarded to the City during FY16 will be coming to an end in FY18. The Staffing for Adequate Fire and Emergency Response (SAFER) grant allowed for the hiring of six new firefighters by providing reimbursement for their salaries and benefits up to a maximum of $758,982 over two years. The cost of these six positions will be fully absorbed by the department starting in FY18. Public Works Department The Public Works Department consists of the following divisions: Administration, Traffic Engineering, Facilities Maintenance, Capital Projects, Street Maintenance, Traffic Signs & Markings, Landscape & Irrigation Maintenance, and Traffic Signals. The department is also responsible for Drainage Maintenance, Sanitation, and Fleet Services. Public Works Administration Division is responsible for the daily administrative functions of the department. The Traffic Engineering Division conducts and reviews traffic engineering studies and plans and evaluates on- street parking throughout the City. Additionally, the Traffic Engineering Division engages in public education, special programs, and project management of related capital projects. The FY18 budget contains a $100,000 SLA for a Traffic Calming Initiative to study, evaluate and address speeding and cut through traffic in neighborhoods. The Facilities Maintenance Division maintains an extensive, routine preventive maintenance program for City facilities that includes heating, ventilation and cooling systems. Additionally, Facilities Maintenance personnel perform minor building construction and remodeling activities. The Division also repairs and/or replaces equipment in a timely manner. A facility assessment was conducted in the fall of 2013 and the Facilities Maintenance Division set up an anticipated maintenance and corrective repairs schedule to address issues identified as part of this assessment. An SLA in the amount of $1,087,062 is approved to address a number of the corrective repairs that have been identified. Funds were also budgeted in FY15, FY16 and FY17 to address corrective issues identified and the FY18 funds will continue the repairs needed. A second $89,009 SLA is approved for ADA facility corrective maintenance at Municipal Court and Utility Customer Service. The Capital Projects Division is responsible for the administration of the City’s capital improvement plan. This includes the management of projects funded through bond elections such as streets, fire stations, libraries, and others. Several of the capital projects for public utilities such as Electric, Water, Wastewater, and Drainage are also handled in this division. The Streets Maintenance Division of the Public Works Department strives to ensure that the street system within the City of College Station is properly maintained. This is done through a number of programs, including a street rehabilitation program that addresses street repair before moreexpensive reconstruction measures are needed. The Streets Maintenance Division coordinates with the Traffic Engineering and Capital Projects Divisions to plan and develop major street projects. The Streets Maintenance Division also provides other routine maintenance services such as pothole patching and crack sealing. The effectiveness of this service is measured by the average pavement rating of the City’s streets. The citywide average pavement rating for 2017 is an 86 out of 100, which means that city streets are in good condition overall. A decision matrix is used to determine the maintenance strategy for a particular roadway and is based upon the type of distresses present, the density of the distresses, and the roadway classification. In FY17 a pavement management assessment using GIS-centric data was completed using a vendor to drive city streets, collect video, and GIS-reference city pavement assets. This data is being used to improve business processes, strategic streets maintenance implementation plans and create long-term pavement strategies. The estimated square feet of asphalt failure repairs for FY17 is lower than the FY16 repairs due to contracted repairs for Pebble Creek Parkway in FY16. There are two SLAs in the approved budget for FY18. One SLA ($229,074) is approved for a dump truck and equipment operator that will be responsible for hauling base and asphalt from work sites. With the aging of city roads and thoroughfares, there is a greater need for personnel and equipment to keep the pavement index standard rating of 86 within the city limits. The second SLA ($100,000) is approved for the repair of curb failures in Summit and Castlegate II neighborhoods. 811,530 1,214,070 1,014,065 1,914,825 1,784,815 2013 2014 2015 2016 2017 Streets Maintenance Division: Number of Asphalt Failure Repairs (square feet) 23 The Landscape and Irrigation Maintenance Division is responsible for the city-wide landscape maintenance and repair of all irrigation lines and equipment outside of those maintained by Parks and Recreation. This division’s primary goal is to implement water conservation efforts. An SLA is approved to provide $100,000 for landscape maintenance work to maintain the integrity of the irrigation infrastructure. The Traffic Signs & Markings and Traffic Signals divisions service and maintain integral traffic flow control mechanisms throughout the City. The system is critical to City operations, most notably during peak traffic times such as the very busy Texas A&M football season. These divisions are also responsible for maintaining and repairing traffic signals and school warning devices in order to provide safe and efficient movement of vehicles and pedestrians. An SLA in the amount of $61,530 is approved for a traffic signal technician to keep up with growth in traffic in all forms from vehicular to pedestrians and bicyclists. Parks and Recreation Department The Parks and Recreation Department (PARD) is responsible for College Station park facilities and recreational programs, Cemetery maintenance and operations, and the Ringer Library. In prior years, the PARD budget was split between the Recreation Fund and the General Fund. However, the Recreation Fund was moved back into the General Fund and reflected as Recreation Programs in FY15. Recreation Programs includes Sports Programs, Aquatics, Xtra Education programs and Teen and Senior programs. The remaining Parks and Recreation activities, such as maintenance of park facilities, heritage programs, athletic tournaments, special events at the Wolf Pen Creek Amphitheater and other park locations throughout the City, and cemetery maintenance and operations are budgeted in the General Fund of the Parks and Recreation Department. The Parks and Recreation Department (PARD) Administration Division serves as the primary point of contact for customers and provides administrative support to the rest of the department. This division also provides coordination, design and administration of some of the parks and recreation capital improvement projects, graphics support, marketing development, emergency shelter operations and website administration. The PARD Recreation Division oversees Youth, Teen and Adult programs, Aquatics, Instruction programs, Senior programs, the Lincoln Recreation Center, and the Southwood Community Center. This includes the coordination of Heritage events. Additional budget, including a part-time position, is included in the City Secretary’s Office budget. The PARD Tourism Division oversees the Youth and Adult Athletics, Special Events, and Athletic Tournaments. This Division also assists with the Tourism activities related to Economic Development. The Parks Operations and Cemetery Division is responsible for maintenance and operations of the City park facilities, athletic facilities, selected streetscape areas, the City Cemetery and the Memorial Cemetery. This division also provides support for special events, programs and other City activities. The PARD General Fund budget includes eight approved SLAs, three of which are additions to staff that will help maximize the efficiency and allow for increased management of department assets. The first SLA is for the addition of 1 FTE for a Business Services Manager position which will allow for increased efficiencies throughout the PARD Department. The second SLA is for the addition of 1 FTE for a GIS Analyst to improve asset management for the department. The final addition to staff is for an Operations Supervisor and vehicle. This position will be funded through the General Fund with half of the expenses being reimbursed by the Hotel Tax Fund. An SLA for a Weathermatic Smartlink Irrigation Control System is included for FY18. This system will be installed at all Community Parks and Athletic field complexes and can be accessed remotely, reducing labor and travel expense as well as helping to conserve water. The approved SLA included a one-time cost of $57,400 for the system as well as an addition $2,600 charge for the remote access system that will be a recurring annual expense. The one-time costs will be in the General Fund, however, the Water Department will reimburse the General Fund for the cost of the system with remaining revenue generated from the sale of effluent. Three SLAs have been approved for equipment purchases; a Toro Debris blower and a Turfco Top Dresser for a cost of $15,450 each to be used for field and grounds maintenance, and a $40,000 Toro Workman HDX Auto and Pro Sweep Attachment for use at Veteran’s Park. The cost for this piece of equipment will be charged to the General Fund, however, a transfer from the Hotel Tax Fund will be made to cover 50% of the cost. 24 Additional SLAs have been included in the PARD approved budget for items that will be funded entirely through Hotel Tax funds. These items will be budgeted in the PARD budget, but a transfer from the Hotel Tax Fund will be made to cover the costs. Two of these SLAs are related to the TAAF Games of Texas event. College Station hosted this event in 2014-15 and conservatively brought in $7.5 million over the two year term. College Station was awarded the bid to host the Games of Texas again in 2018-19. The first SLA is for $10,000 and is the final installment of the bid fees for the TAAF Games of Texas. The second SLA, in the amount of $50,000, is for operational expenses related to hosting the TAAF Games of Texas event. The final SLA to be fully funded through the Hotel Tax Fund is a $30,000 increase to the annual operations and maintenance budget for turf maintenance. This operational increase will provide increased care of City assets so that we can continue to win bids for events such as the Games of Texas, which helps to strengthen our local economy. Recreation Programs: Each program within Recreation Programs has a fully costed budget, which not only includes revenue and direct costs, but also includes indirect administrative costs, field costs, and General and Administrative transfers. The Aquatics Division supports three City pools, the splash pad at the Lincoln Center, swim lessons, water fitness, and the swim team. The Sports Division includes programs such as Adult Softball, Adult Volleyball, Youth Basketball, Youth Football, Youth Volleyball, Adult Kickball, Challenger Sports, Tennis, Ultimate Frisbee and several non-fee programs. The Instruction Division is comprised of the Xtra Education Program, which provides citizens of all ages the opportunity to enhance their quality of life through various continuing education programs that are offered at various sites throughout the City. The Southwood Center and Lincoln Center Division - Several teen and senior activities take place daily at the Southwood Center. The Lincoln Center is a community/recreation center that provides positive programming and serves as a satellite center for social services. The Lick Creek Nature Center, located on 515 acres, provides citizens and visitors an educational opportunity to learn about animals and plants that are native to the park. Features include a 2,400-square foot building with a meeting room, restrooms, indoor and outdoor classrooms, an amphitheater and native plant displays. Larry J. Ringer Library The Larry J. Ringer Library facility is overseen by the City’s Parks and Recreation Department. This facility is operated in collaboration with the City of Bryan, which provides staffing for the College Station facility. The graph to the right illustrates the circulation of the College Station Library over the last several years. The Library FY18 Approved Budget is $1,207,772.Library circulation increased significantly in FY16, partially due to the incorporation of figures from online circulation. An operational increase in the amount of $21,260 has been is requested and is included as a service level agreement for FY18. Prior to FY15, PARD calculated Aquatics Program participants asdailyattendees of the aquatics system. In FY15, program participants werecounted as a single attendee versus counting the attendee on a dailyEDVLV 3ULRUWR)<RQOLQHFLUFXODWLRQGDWDZDVUHSRUWHGVROHO\DV FLUFXODWLRQfor Mounce Public Library in City of Bryan. Figures for FY15 for RingerLibrary circulation include 1/2 of the online circulation recorded for ERWKOLEUDULHV 386,031 362,760 466,050 505,675 497,257 2013 2014 2015 2016 2017 Library Circulation 137,859 131,094 90,731 92,171 102,635 2013 2014 2015 2016 2017 Pool Attendance 25 Planning and Development Services Department The Planning and Development Services Department provides oversight for development planning and review andinspection of the built environment within the City of College Station. Planning and Development Services consists of the following divisions: Administration; Civil Engineering; Development Services – Building; Development Coordination; Planning; Greenways; and GIS Mapping. The Planning and Development Services Department works with citizens and other City departments to ensure City development in a manner consistent with policies established by Council. Planning and Development Services continues to identify and implement opportunities for streamlining processes within the department. Four SLAs are approved, for a total of $304,405, in the FY18 budget. The first SLA is the addition of a Graduate Engineer to keep pace with the significant increase and continued growth in review and permitting of development projects in the City. A second SLA is approved for the purchase of laptops for Building Inspectors. A third SLA is approved for the addition of Staff/Senior Planner to assist with the increased workload associated with the economic growth in the City. Planning staff has been challenged and stretched to meet increased workloads at a pace acceptable to City customers. The fourth SLA is for neighborhood plan implementation projects. Since 2010, the City has adopted the Central College Station Neighborhood Plan, Eastgate Neighborhood Plan, Southside Area Neighborhood Plan, Medical District Master Plan, Wellborn Community Plan, and the South Knoll Area Neighborhood Plan. Resources are necessary to facilitate the implementation of these adopted plans to achieve the objectives anticipated by the plans and expected from residents and property owners. Information Technology Department Information Technology (IT) implements and maintains the technology and computer based information systems used by all City Departments. The IT department includes IT Administration, Technology Services, Business Systems, Network Services, Geographic Information Services (GIS), E-Government, Mail, and Communication Services. Two SLAs are approved for FY18. The first SLA, in the amount of $45,315, is for the City’s phone system. This SLA will replace three Cisco 48-port VG248 and three Cisco 24-port VG224, which are used to interface voice-over IP into a standard analog phone line. The units being replaced have been in service for 12 years. A second SLA, in the amount of $61,148, will fund VMWare vRealize operations manager software, which will give the Network Analysts greater visibility to the data center and provide the capability to monitor, inspect, and report system issues before they become greater problems. Fiscal Services Department The Fiscal Services Department provides fiscal administration, accounting operations, treasury, and purchasing,budgeting and financial reporting services to the City. This department also oversees the operations of the Municipal Court and Utility Customer Service. Treasury handles cash and debt issues for the City while ensuring all funds are prudently invested. The Accounting Operations and Purchasing Divisions work closely together to ensure that purchases are properly made and recorded. Financial Reporting prepares reporting that goes to third parties based on the actual revenue and expenses incurred and coordinates the annual audit. Budget prepares and monitors the annual budget and monitors performance against budget during the year. Municipal Court collects fines and fees for the City while providing the City with administration for cases filed for enforcement of Class C misdemeanors. Utility Customer Service bills and collects all utility charges for electricity, water, sewer, drainage and sanitation including connections and disconnections. Budget for Utility Customer Service is included in separate funds discussed elsewhere in this document. The FY18 Approved Budget for Fiscal Services includes three SLAs. The first approved SLA, in the amount of $60,874, is for the addition of a Finance Support Specialist. This position will work with the Treasury department assisting with cash and funding analysis, grant reporting and reporting from the new ERP system. The second approved SLA is for an increase of $10,000 for annual training for payroll, fixed asset and administration personnel to maximize effectiveness of the newly implemented systems. The third approved SLA, in the amount of $22,913, is for temporary staff to assist the Municipal Court with the backlog of cases that need to be audited. 26 General Government Department The General Government Department includes many of the administrative functions of the City. The Mayor and Council Division accounts for expenditures related to Council functions such as education and training. Service Level Adjustments totaling $12,793 have been approved for FY18. The first SLA for a total of $5,300 is to adjust the budget in areas such as supplies, sponsorship and registration fees. The second approved SLA will increase the budget by $600 to allow for increased costs of the Texas Municipal League (TML) memberships. The third SLA is for a total of $6,893 to increase the travel budget to allow the Mayor and Council Members to attend TML training. The City Secretary Division is responsible for elections, records management, records preservation, Vitals, City Council support and other activities. No Service Level adjustments were approved for FY18. The Internal Auditor Division conducts independent financial and performance audits to provide City Council and the Mayor with objective information to assist in determining whether governmental operations are adequately controlled and to assure that a high degree of public accountability is maintained. An SLA was approved for this department in the amount of $3,000 to be used for a peer review. The City Manager Division is responsible for the day-to-day operations of the City, making recommendations to the City Council, and providing short and long-term direction to the organization. The Economic Development Division works closely with the City Manager’s Office to provide guidance for retail planning, to develop incentive programs, and to recruit businesses to locate within the City of College Station. The Legal Division provides legal services and support to City Council and City staff. Among the services provided by this office are legal advice, land acquisition, contract writing, and litigation. The Public Communications (PC)/Neighborhood Services Divisions provides for the dissemination of City information through various internal and external communications channels. The PC budget includes the allocation of resources used for public relations, media relations and marketing-related services. The PC Division works with the City Council and all city departments to develop promotional, educational and communication products for a variety of audiences and stakeholders. Neighborhood Services maintains collaborative partnerships among neighborhoods, partner jurisdictions, community organizations, and the City. The Community Services Division was created in FY15 and is responsible for Community Services Administration, Community Development, Code Enforcement and the Northgate District Management functions that were previously in the Planning and Development Services department. Community Services staff seek to deliver high-quality programs, services, and facilities to enrich the lives of individuals and families in College Station. For FY18, 0.50 of a Code Enforcement Officer FTE that was funded completely out of the Community Development Fund in FY17 will be funded from the General Fund. The Human Resources Division consists of Human Resources and Risk Management (which is funded by the Insurance Funds). The Human Resources Division is responsible for the strategy and implementation of all HR-related functions throughout the organization, including areas such as recruiting, hiring, training & development and employee engagement, while adhering to all federal, state and local laws and requirements. The HR division oversees the compensation and benefits programs for all employees, while providing oversight in employee support such as employee relations, employee safety and related policy interpretations related to employment matters. In addition, The Risk Management function seeks to limit the exposure of the City to physical and financial losses through a number of programs that include managing property casualty claims, as well as managing worker safety programs. The Human Resources FY18 Approved Budget includes three SLAs. The first SLA is for $61,149 for funding of temporary employees to continue with the Human Resources implementation phase of the ICE project. These resources will help facilitate the next phase of the project which includes moving to electronic employee records. The second approved SLA directs $70,000 in recurring funds toward conducting an annual salary survey to ensure the City remains competitive in regards to compensation. The third approved SLA appropriates $1,400 to partially fund a student intern through a program administered by Texas A&M University, whereby the university funds 75% of the part-time position. 27 Other General Fund ExpendituresThere are a number of expenditures budgeted in the General Fund that do not fall under the purview of any one department. Miscellaneous expenditures within the General Fund include $1,363,624 for public agency funding, $50,000 for consulting and $13,168 for other miscellaneous items. There are two approved SLAs in Non-Operating Miscellaneous: one for $60,000 to cover improvements at City Hall and another for $200,000 for an initial study of the SH40/FM 2154 interchange. Also included in the approved budget is $303,000 for contingency. In addition, $500,000 has been approved to be transferred to the Economic Development Fund for an SLA to provide cash assistance for recruiting more retail and industry to the City. A detailed list of the non-departmental budgeted expenditures can be found in Appendix I. Debt Service Fund The Debt Service Fund is used to account for ad valorem tax revenue collected to pay for authorized general government debt. The approved debt service portion of the ad valorem tax totals 22.0339 cents per $100 valuation, which accounts for approximately 44.3% of the tax levy. Economic Development Fund The City created an Economic Development Fund to account for resources and expenditures directed at providing incentives for businesses and industries that are planning to locate in College Station. Resources set aside for economic development purposes will be transferred into this fund and remain in the fund until expended. General Fund dollars in the amount of $375,000 are approved to be transferred into the Economic Development Fund in FY18. In addition, there is a one-time $500,000 SLA for a transfer from General Fund to cover economic development incentives to be determined. Expenditures in the amount of $674,968 are approved in this fund in FY18 for economic development cash assistance incentives. Efficiency Time Payment Fee Fund The Efficiency Time Payment Fee Fund can be used for the purpose of improving the efficiency of the administration of justice in College Station. The City retains 10% of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved revenues in FY18 total $6,290 while approved expenditures in FY18 total $8,660. The Efficiency Time Payment Fee Fund summary is located in the Governmental Funds section of this book. Enterprise Funds Electric Fund College Station's Electric Utility serves approximately 40,000 meters within the city limits of College Station. It provides for the construction of new facilities needed to extend electrical service to new consumers; performs repairs and maintenance as needed to maintain the electric system; provides for emergency response for outages and storm restoration; and installs and maintains service to over 5,500 street lights and rental lights. Electric Utility personnel maintain over 20 miles of electric transmission lines, seven electrical substations, and approximately 490 miles of overhead and underground electric distribution lines. Six Service Level Adjustments (SLAs) are included in the FY18 Approved Budget. The first of these SLAs, in the amount of $92,025, is for the addition of one Substation Technician. Currently, the City has 7 electric substations serving the College Station area. Another substation will be added in FY18. In order to meet the additional workload, as well as increased compliance regulation implemented by Electric Reliability Council of Texas (ERCOT), Federal Energy Regulatory Commission (FERC), and North American Electric Reliability Corporation (NERC), an additional Substation Technician is needed. A second SLA is approved for the addition of one Assistant Warehouse Supervisor. The Warehouse division of the Electric fund has not requested a staffing position in over 10 years, however, total warehouse standing inventory has almost doubled over that same time period. Workload has increased due to the inventory system growth, as well as the hiring of additional linemen and Water/Wastewater operators, increased services provided to contractor crews, and the addition of an active assessment function in the Operations division. An Assistant Supervisor is approved to meet these growing needs, as well as provide relief to the current Warehouse Manager and to ensure continuity for succession planning. The third approved SLA is for the addition of a Manhole Support Trailer to the Electric Fund fleet. The trailer supports rescue, traffic control, and air quality while electric personnel are working on the underground distribution 28 system. Currently, the Electric Fund only has one trailer that can support one crew. The addition of another trailer will provide increased service capabilities for construction and emergency repairs to the underground system. Afourth approved SLA is also for equipment and is for the upgrade of two service vehicles. Currently, a Ford 250 ¾ ton truck and small SUV are on the FY18 replacement schedule. It is approved to upgrade the truck to a 1 ton or greater/double cab/engine and the SUV to a ¾ ton crew cab. The service truck upgrade to a 1 ton truck is requested to meet the increased towing and various tasks required by the vehicle for operation needs. The SUV upgrade to a ¾ ton crew cab is requested in order to serve as a backup service truck, as well as increase the towing and hauling capabilities of the Electric Fund fleet. Total cost of both upgrades is projected to be $28,000. A fifth SLA, in the amount of $10,000, is approved to increase funding for miscellaneous specialized safety and compliance training driven by changing industry regulations. The last SLA is for a two part study related to the possible installation of an Advanced Metering System (AMI). The first part of the study is to determine the feasibility of an AMI system for City of College Station utilities. The results of the study will be presented to City Council, and should it be City Council’s directive to install AMI for the Electric and Water Services utilities, an implementation study will be conducted. Both studies are planned for FY18 and the estimated cost to the Electric Fund is $75,000. No rate increase is approved for the Electric Fund in FY18. Water Fund The City of College Station has the capacity to produce approximately 29 million gallons per day of potable water. The Water Division has developed high standards of reliability that assures customers’ needs are met with a water supply that meets or exceeds all federal and state mandated standards. As a City enterprise, the full cost of service for water production, transmission and distribution is recovered by charging customers for consumption on a per unit basis. Two SLAs are approved in the Water Fund for FY18. The first SLA is for the addition of an Engineering and Development Coordinator to provide additional control for the design and installation of water and sewer lines, especially with regard to their placement in easements. It is anticipated that this position will help prevent unexpected costs to the City related to the poor design or improper installation/recording of infrastructure. The total SLA cost is projected to be $106,666, which includes a approved reallocation of budget from a part-time non-benefitted GIS Technician position. The second SLA is for a two part study related to the possible installation of an Advanced Metering System (AMI). The first part of the study is to determine the feasibility of an AMI system for City of College Station utilities. The results of the study will be presented to City Council, and should it be City Council’s directive to install AMI for theElectric and Water Services utilities, an implementation study will be conducted. Both studies are planned for FY18 and the estimated cost to the Water Fund is $75,000. A rate increase of 6% is approved for the Water Fund in FY18. It is approved that this rate increase not take effect until fourth quarter of FY18. This rate increase is needed to support the projected Water Capital Improvement Program (CIP) and the on-going Wastewater operations and maintenance costs. Wastewater Fund Effective sanitary sewer collection and treatment is essential to public health in an urban environment. Over the last several decades, standards have increased for this infrastructure. Past upgrades to the Carters Creek Wastewater Treatment Plant were directly related to changing standards. As the system continues to grow, additional capital will be needed. The existing system will have to be maintained with line replacements and plant enhancements and expansions. Wastewater services are provided as an enterprise function with service related fees paying for the cost of service. Significant increases are projected to fund increases in capital projects through debt issuance, however, no SLAs are approved for the Wastewater Fund in FY18 and no rate increase is approved for the Wastewater Fund in FY18. 29 Sanitation Fund The Sanitation Division of Public Works provides services that meet the City’s solid waste collection needs. These services include providing residential containers, curbside recycling, brush and grass clipping collection, street sweeping and the removal of waste. Commercial services are also provided to local businesses and includes collection in small and large containers. Customers with greater volumes have the option of using roll-off containers that are serviced by front load collection equipment. The FY18 budget for Sanitation includes a approved rate increase in residential and commercial rates projected to be implemented in the fourth quarter of FY18. The City wants to ensure revenue sufficient to meet the operations, maintenance and capital needs of the City’s Sanitation Fund. The rates are being finalized and will be presented to City Council in fall 2017. The Sanitation cost of service and rate design study is nearing completion with the purpose to determine the total cost of providing commercial and residential garbage and recycling services and to equitably distribute the cost to customers. The approved budget for residential and commercial Sanitation operations for FY18 is $7,783,342. Non-operating expenditures are approved for $1,098,781. Included is $735,000 for the utility transfer to the General Fund as well as $363,781 for the Twin Oaks Landfill debt service payment. The expenditure for the debt service payment will be offset by reimbursement received from the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.). Funding in the amount of $49,190 is approved in the Sanitation Fund for Keep Brazos Beautiful (KBB) for operations, the Demonstration Garden at the Texas Ave & George Bush site, beautification and litter abatement, and educational programs. Total FY18 approved expenditures for the Sanitation Fund are $9,843,983. Northgate Parking Fund The Northgate Parking Fund accounts for parking operations in the Northgate district of the City. This includes the surface parking lot on Patricia Street, the College Main Parking Garage and on-street parking in the district. FY18 revenue is estimated to be $1,611,487 which is an increase from the FY17 revised budget. In FY17, there were fewer dorms leasing spaces (as one was closed for renovations); however, the garage leases have increased as more dorm spaces in the Northgate area have become available, increasing parking fees revenue. Other revenues in this fund include investment earnings and miscellaneous revenue. Included in the FY18 Northgate Parking Fund budget is $224,738 for the debt service payment related to the College Main Parking Garage. In addition, $200,000 is being allocated to be transferred to the Debt Service Fund to reimburse the Fund for debt payments that had been made on behalf of the garage (from FY00 through FY09) when the Northgate Parking Fund’s fund balance could not sustain that expense directly. The only approved SLA in the Northgate Parking Fund for FY18 is the addition of a District Coordinator. This position is needed to manage the Northgate District as pedestrian and vehicular traffic continue to grow. The cost of adding this position is $51,283 per year. Capital projects approved for the FY18 budget include a compactor/drain project at $128,000, replacement of the garage equipment and systems management at $350,000, and complete replacement of the street meters totaling $120,000. Special Revenue Funds Hotel Tax Fund The FY18 budgeted Hotel Tax revenue is $5,125,000 which reflects a 1% increase from FY17 year-end estimate of $5,074,271. Hotel tax revenues are forecasted to increase marginally due to recent fluctuations of the tourism economy. Investment earnings of $140,000 are estimated for FY18. 25,208 26,270 25,573 25,434 25,504 36,751 37,856 39,272 40,303 39,136 2013 2014 2015 2016 2017In TonsRefuse Collected Residential Commercial 30 Total City operating expenditures budgeted in the Hotel Tax Fund are $4,557,665. This is a 38.4% decrease from the FY17 revised budget due to a lower amount budgeted in FY18 for Veterans Park and Southeast Park. Budget in the amount of $2,574,479 is included for the construction of two additional synthetic fields at Veteran’s Park. Itis also anticipated that the design on Southeast Park will proceed in FY18, but it is projected that the design portion will be funded with Certificates of Obligation. It is anticipated that a portion of the construction costs will be paid with Hotel Tax Funds starting in FY19. The City Operating Budget also includes funds for the fifth preferred access payment for the use of athletic facilities at Texas A&M University. The FY18 budget for this is $700,000. Other City operating expenditures approved in FY18 include $300,000 for soliciting and hosting of sports tournaments in College Station. Also included is $80,000 for staff costs in the Public Communications. In this respect, staff members are responsible for strategically creating marketing materials that help increase tourism to College Station and its many amenities. In addition, the Public Communications Department has budget included for the purpose of advertising to encourage visitors to come to College Station. Public Communications staff willintroduce College Station to other markets through the development of brochures, promotional videos, and marketing and advertising materials. It is anticipated that these responsibilities will be shared among PC staff members resulting in the time spent on the activities equating to one FTE position. The primary focus will be to create high-quality collaterals needed to bring tourism dollars to College Station. The position is budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover the expenditures related to eligible activities. The approved budget also contains $25,000 for nonprofit/charitable organizations that hold events at local hotels and meet the criteria for Hotel Tax use. These funds will be distributed at the discretion of the City Manager. Funding is also approved for $200,000 for City-Wide Special Event. City operating expenditures related to Parks and Recreation Programs & Events is budgeted at $537,220 for FY18. City expenditures for Capital Purchases is $36,850. Programs in the budget include expenditures related to athletic events such as National & Regional Athletic Tournaments, and other events that are eligible for Hotel Tax funds. Five service level adjustments related to Parks & Recreation programs and events are approved with the FY18 budget. The first two SLA requests pertain to hosting the TAAF Games of Texas in 2018 and 2019. The Games of Texas that the city hosted in 2014 and 2015 brought in conservatively $7.5 million over the two summer event. The approved SLAs will provide $10,000 toward the bid fee and $50,000 towards operational expenses. The third SLA is for the addition of an Operations Supervisor & vehicle. The position will budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover 50% of the expenditures for the Supervisor and vehicle. A total of $31,220 is allocated in the Hotel Tax Fund for salaries and benefits and $16,850 for the vehicle. The fourth SLA will increase the budget for Turf maintenance for the athletic fields by $30,000. This increase is required due to the increase in tournaments and events using the fields. The fifth SLA is $40,000 for the purchase of a Toro Workman and Pro Sweep Attachment. The cost for this piece of equipment will split between the General and Hotel Tax funds. With the recent and future expansion of Veterans Park, this equipment will be used to keep up with field maintenance. A total of $3,092,235 of Hotel Tax funding is approved in the FY18 Budget for Outside Agencies. This includes $1,846,991 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational, sales/marketing, promotional, servicing and business development elements; $400,000 for the CVB Grant Program; $114,376 for Easterwood Airport Advertising; $290,000 for Arts Council operations and maintenance; $390,868 to Arts Council for affiliate funding; $25,000 to Veterans Memorial; and $25,000 for the Bryan/College Station Chamber of Commerce. Community Development Fund The goals of Community Development are to encourage the expansion and accessibility of human services; expand and improve public facilities and infrastructure where needed; and to expand economic opportunities in the community for low- and moderate- income residents of the city. Additional goals include providing for an adequate supply of safe and affordable housing, rehabilitation of rental and owner occupied residential property and expanding home ownership opportunities. The City of College Station receives federal funds from the Department of Housing and Urban Development (HUD) through the Community Development Block Grant (CDBG) and the HOME Investment Partnerships (HOME) grant. The Community Development Division of the Community Services Department is tasked with administering these grant funds through several programs designed in accordance with the division's goals, federal regulations and input from the City Council. 31 The only SLA approved for FY18 would move half of the funding of an already-existing 1.0 FTE (Code Enforcement Officer) from the Community Development Fund to the General Fund (into the Community Services Code Enforcement Division). This would allow that officer to split time between code enforcement of Community Development-funded properties as well as elsewhere in the city. Community Development Block Grant Local Account Fund In October 2009, the City purchased a piece of property on Holleman Drive with CDBG Funds with the intent to use it for a CDBG eligible development. Over time, a decision was made to sell the property to allow private development of the property to occur. HUD has informed the City that because an eligible project has not been completed, the City would be required to repay the funds used to purchase the land. In an e-mail to City staff dated July 15, 2016, the HUD Director in Houston directed that the CDBG funds should not be returned to Treasury, but that the City should set up a CDBG Local Account Fund into which these funds would be deposited so that the HUD requirements are satisfied. City staff established a separate bank account and a new special revenue fund entitled CDBG Local Account Fund to meet these requirements in FY16. The HUD funds related to the Holleman property were originally received into the Community Development Fund. Therefore, the repayment of the funds had to originate from the Community Development Fund as a transfer to the new CDBG Local Account Fund. The Community Development Fund lacked the funds to transfer into the Local Account Fund. To meet the HUD requirement, cash was loaned to the Community Development Fund from the General Fund ($893,638) and the Wastewater Fund ($1,497,306). Once the Holleman property sale closed and the proceeds became available, the General Fund and Wastewater Fund loans were repaid during FY17. The funds that were maintained in the CDBG Local Account Fund will be depleted through use in the Community Development Fund in FY17, at which point the Fund will be closed. Roadway Maintenance Fee Fund The Roadway Maintenance Fee Fund is a fund that was established in FY17 to administer financial activity related to the Roadway Maintenance Fee. Revenues are generated from a Roadway Maintenance Fee assessed to City of College Station transportation system users. FY18 revenues are projected to be $4,216,000. Expenses in the fund are dedicated to the rehabilitation and upgrade of streets necessitated by increased traffic pressure. Street maintenance projects are selected after a review of data that includes: overall road condition; increased traffic; and importance as a conduit for traffic through the community. System-wide Water Impact Fee Fund The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Water Impact Fees. Effective December 1, 2016, a water impact fee began to be assessed for all permits issued for new water connections. The fee is based on the size of the water meters issued on the building permit. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City's service area in lieu of water utility rate increases. FY18 impact fee revenues are projected to be $377,417. A transfer to the Water Fund is approved in the amount of $359,152. These funds will be used for the debt service payment for Well #9 and Well #9 Collection Line capital improvement projects. It is anticipated that, in future years, the revenue generated from this fee will also be used toward the debt service payment for the State Highway 6 Water Line capital improvement projects. System-wide Wastewater Impact Fee Fund The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Wastewater Impact Fees. Effective December 1, 2016, a wastewater impact fee began to beassessed for all permits issued for new wastewater connections. The wastewater impact fee is also based on the size of the domestic water meter issued on the building permit. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City's service area in lieu of water utility rate increases. FY18 impact fee revenues are projected to be $2,264,500. A transfer to the Wastewater Fund is approved in the amount of $330,075. These funds will be for the FY18 debt service payment for the Lick Creek Wastewater Treatment Plant Expansion (LCWWTP) capital improvement project. In future years, it is projected that all of the annual revenue generated by the wastewater impact fee will be transferred to the Wastewater Fund in order to offset the entire debt service payment for the LCWWTP expansion project. 32 System-wide Roadway Impact Fee Funds The System-wide Roadway Impact Fee Funds were established in FY17 to account for the financial activity related to the roadway impact fee. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City. Four separate Funds were created to account for the activity related to the four separate service territories in which the fee is collected. Fees collected in a particular service area must be used for capital projects within that same service area. System-wide roadway impact fee revenues in FY18 are projected to be $417,667. No expenditures are projected for FY18. In future years, the fees collected will be used to fund capital projects. Wolf Pen Creek (WPC) TIF Fund The Wolf Pen Creek Tax Increment Finance (TIF) Zone generates revenues that must be utilized within the Wolf Pen Creek District. The TIF expired December 31, 2009. Funds in the amount of $1,235,044 remain in this fund to be used for a future payment to College Station Independent School District for the school district's portion of unspent WPC TIF funds. The WPC TIF Fund will be closed following the expenditure of the balance of the funds. West Medical District TIRZ No. 18 Fund & East Medical District TIRZ No. 19 Fund In October of 2012, the City Council authorized an amendment of the City’s Comprehensive Plan to include theCollege Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to; lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc.) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc.) to meet the mobility needs present in the area. The Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff approved the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the West Medical District TIRZ #18, encompasses the area near the State Highway 6/Rock Prairie Road Bridge and includes both The Med Hospital and the Scott & White Hospital. Development projects in this area include Rock Prairie Road (East and West), Normand Drive Extension, and other public works. It is projected that new development in this portion of the District will meet or exceed $117 million over a twenty year period. This development activity would yield an increment of approximately $8.4 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through repayment of issued debt or on a “pay as you go” cash basis. The City of College Station is the only participant in this TIRZ at this time. In FY18, an estimated $261,877 in ad valorem tax will be collected in the West Medical District TIRZ #18. Interest earnings in the amount of $3,336 are also estimated. No expenditures are projected for FY18. Established in December 2012, the East Medical District TIRZ #19, encompasses the area east of the State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public works. It is projected that new development in this portion of the District will meet or exceed $283 million over a twenty year period. This development activity would yield an increment of approximately $30.8 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is the only participant in this TIRZ at this time. In FY18, it is anticipated that $12,448 in ad valorem tax will be collected in the East Medical District TIRZ #19. No expenditures are projected for FY18. 33 Court Technology Fee Fund The Court Technology Fee Fund funds technology projects at the Municipal Court Facility. For FY18, the approved revenues total $76,940. Approved expenditures for FY18 are $81,619 and will be used for technology related purchases such as computer hardware and software for court facilities as well as software training for Municipal Court employees. Court Security Fee Fund The Court Security Fee Fund is used to fund security projects at the Municipal Court building. The approved FY18 revenues are $64,547. Approved expenditures for FY18 are $40,711, which funds 50% of the full-time municipal court security marshal. The other half of the security position is funded in the Municipal Court division of the General Fund. Juvenile Case Manager Fee Fund The Juvenile Case Manager Fee Fund funds the salary and benefits of a Juvenile Case Manager, as well as the salary and benefits for staff time spent administering Teen Court. For FY18, the approved revenues for this fund are $107,781. The total approved FY18 expenditure budget of $125,218 includes salary and benefits, and travel and training funds for the Juvenile Case Manager and Teen Court Coordinator positions. Truancy Prevention Fee Fund The Truancy Prevention Fee Fund revenues are used to fund truancy prevention and intervention services. Defendants convicted of a misdemeanor offense in the municipal court shall pay a truancy prevention fee of $2.00 in addition to any other fines, penalties, or courts costs required by city ordinance, state, or federal law. Approved revenues in FY18 total $17,997. A $6,000 expenditures budget is approved for FY18 in order to fund training and travel, and printing and postage expenses associated with this fund. Police Seizure Fund The Police Seizure Fund accounts for revenues and expenditures related to property seized by the College Station Police Department. Approved revenues for FY18 are $25,686 while approved expenditures are budgeted at $30,000. These funds are used for one-time equipment and other purchases to assist in police activities. Memorial Cemetery Fund This fund accounts for two-thirds of the proceeds from the sale of cemetery lots as well as other revenue that is collected through the Memorial Cemetery and Aggie Field of Honor. The fund also accounts for expenditures on projects that take place at this location. A transfer to the Debt Service Fund, in the amount of $264,453, is included in the FY18 approved expenditure budget for one-half of the total debt service related to the Memorial Cemetery. It is approved that one-half of the Memorial Cemetery debt service will come from the Memorial Cemetery Fund and one-half of the payment will come from the Debt Service Fund for FY18 and for future years, but the Memorial Cemetery Fund will continue to be monitored to ensure that this can be supported. The Operations and Maintenance costs associated with the Memorial Cemetery Fund are included in the General Fund Parks and Recreation Department budget. Memorial Cemetery Endowment Fund This fund accounts for the remaining one-third of the proceeds from the sale of cemetery lots at the Memorial Cemetery, which includes the Aggie Field of Honor. Approved revenue for FY18 total $139,188. FY18 approved expenditures are $55,000, which includes $45,000 for the design and construction of a concrete drive within the Aggie Field of Honor. Texas Avenue Cemetery Endowment Fund This fund accounts for the proceeds from the sale of cemetery lots at the Texas Avenue Cemetery. The fund also accounts for expenditures on projects that take place in the cemetery. There are no expenditures approved in FY18.The maintenance and operations for this cemetery are budgeted in the General Fund in the Parks and Recreation Department. Public, Educational and Governmental (PEG) Access Channel Fee Fund Public, Education and Government (PEG) Access Channel funds are collected in an amount equal to 1% of gross revenues in cable services provided per month. These funds may be used for educational and governmental 34 broadcasting on Suddenlink Channels 19 and 119. Channels 19 and 119 provide unique programming that addresses the needs and interests of the citizens of College Station and its surrounding community. This includes information on City Council and Planning & Zoning meetings, development projects, special events, job opportunities, and many other pertinent issues and notices. Approved FY18 PEG Fee Fund revenues from cable franchise fees and Investment Revenue total $208,342. Expenditures of $127,140 are approved in FY18 to include various broadcasting upgrades. R. E. Meyer Estate Restricted Gift Fund The R. E. Meyer Estate Restricted Gift Fund was established in FY14. Robert Earl "Bob" Meyer passed away in October of 2013. As part of his will, he generously bequeathed a portion of his estate to the College Station Parks and Recreation Department, with the gift being restricted for the benefit of programs for senior citizens. During Mr. Meyer's lifetime, he loved and supported the many senior programs offered by the Parks and Recreation Department Senior Services. The balance of this fund will be transferred to the Facilities and Technology Capital Improvement Projects Fund in FY18 for use on the Arts Council Renovation project. The renovated building will provide facilities the Parks and Recreation Department will use to expand upon current Senior Services and Programs. Drainage Fund (O&M) The Drainage Maintenance Division is part of the Public Works Department, but is funded from the Drainage Fund. The Drainage Maintenance Division is responsible for the care and maintenance of the drainage ways throughout the City. Mowing rights-of-way and creek cleaning are the primary activities of this division, as are taking steps to mitigate the impact of drainage-related issues that may affect the health and public safety of the City’s residents. Internal Service Funds The City has established several internal service funds for areas where goods and services are provided to City departments on a cost-reimbursement basis. The Internal Service Funds include the Insurance Funds, the Equipment Replacement Fund, the Utility Customer Service Fund, and Fleet Maintenance Fund. Each of these funds receives revenues from City departments to which services are provided. Internal Service funds have revenues transferred from departmental budgets on a monthly basis to ensure that funds are available for related expenses. Insurance Funds The City of College Station has four funds for insurance purposes, all of which are self-funded. Property and Casualty Fund The Property and Casualty Fund ensures that the City can adequately cover potential property and liability losses. Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Property and Casualty costs. The approved premium revenue for FY18 is $1,000,000, an increase of 25% from FY17. Estimated investment earnings are $12,500 and other revenues, including subrogation, are projected to be $75,000. The total approved revenues for the Property & Casualty Insurance Fund are $1,087,500. The only approved FY18 SLA for this fund is the addition of a part-time/non-benefitted position to assist with the collection of risk claims recovery. Approved expenditures in this fund are $1,223,761. Employee Benefits Fund Estimated revenues in the Employee Benefits Fund are $13,181,072. This includes a 5% increase in City-paid Health Insurance premiums, a 5% increase in the employee-paid high-deductible plan, and a 10% increase in the employee-paid PPO plan. These increases are necessary to help offset rising claims costs although the City will be changing health plan administrators (from Blue Cross/Blue Shield to Cigna) in January 2018 to help mitigate some of these rising costs. Approved revenues also include OPEB funding from the departments of $1,073,572. The FY18 Approved Budget also includes an estimate of $465,689 for the continued operations of the Employee Health Clinic approved in FY16. This health clinic provides acute and preventive primary care, occupational medicine, workers’ compensation and wellness services. Services are available to City health plan-enrolled employees, dependents and retirees, to encourage wellness and pro-active medical intervention and treatment. In 35 addition, included in the FY18 approved budget is a $1,073,572 contribution to an Other Post-Employment Benefits (OPEB) Trust, to be established in FY17. The total approved expenditures for the Employee Benefits Fund are $13,045,518. Workers’ Compensation Fund The Workers’ Compensation Fund provides coverage against losses sustained through on-the-job injuries to employees. Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Workers Compensation costs. In FY18, approved revenues are $613,123 and approved expenditures are $683,162. Unemployment Compensation Fund Premium revenues in this fund are collected based as a percentage of each employee’s salary up to a maximum collection of $40 per employee per year. In budgeting for FY17, it was determined that the Working Capital balance was adequate enough that the City could forego contributions to this Fund for this budget year. This decision is approved to be carried forward into FY18 as well. Therefore, total FY18 approved revenues (investment earnings only) are $2,000. Claims costs in the amount of $60,000 are approved to be budgeted in FY18. Equipment Replacement Fund The Equipment Replacement Fund provides equipment and fleet replacements within the City of College Station. In an effort to better control costs, the fund receives rental charges from departments based on the economic life of their equipment and vehicles. The equipment and vehicle replacements are purchased out of this fund as scheduled and/or as conditions warrant. This fund is used to accumulate resources for the replacement of vehicles and large motorized equipment, the replacement of copiers, and to provide replacement assets for the existing major technological infrastructure. Estimated revenues for FY18 total $7,678,543. In FY18, $631,950 is approved for new fleet purchases in Police department, Fire department, Public Works-Street Division, Parks & Recreation department, Parks & Recreation/Hotel Tax Fund, and Electric Fund. Fire Department proposes the purchase of extrication tools and thermal imaging cameras via Equipment Replacement beginning in FY18. A FY18 SLA is approved for $171,666 for year one of two to purchase extrication tools and $28,000 is approved for year one of three to purchase thermal imaging cameras. Fleet Maintenance Fund The Public Works Fleet Services Division manages the vehicle and equipment fleet. The division also performs preventive maintenance and vehicle repair. The City maintains a fleet of vehicles and heavy equipment to provide services to the citizens of College Station. These services include Police and Fire response, Solid Waste Collection, Public Utilities, Building Inspection, and Parks operations. In FY18, total estimated revenues in the Fleet Maintenance Fund are projected to be $2,290,036. Approved revenue includes $13,317 in SLAs related to fleet additions. Two SLAs are approved for FY18 expenditures: $14,543 for temporary staff in the Parts division and $10,000 for an increase in training to keep up with the updated technology and emission requirements on the vehicles and equipment. Approved FY18 Fleet Maintenance expenditures are $2,298,545 which is a 9.7% increase above the FY17 budget due to the anticipated increase in parts costs. 36 Utility Customer Service Fund The Utility Customer Service Division is the primary interface with the City’s utility customers.Responsibilities include setting up customer accounts, connecting and disconnecting utility services, reading meters, billing and collecting utility customer accounts and addressing customer concerns. In FY16, the meter reading function of the Utility Customer Service Fund was outsourced to an outside contractor. This change was made to address the high turnover and frequent vacancies in the Meter Services division that were resulting in billing becoming back-logged and revenues not being received in a timely fashion. FY18 total approved expenditures are $3,054,322. Three SLAs are included in the approved budget. The first SLA will provide contract labor to assist with the Utility Services Billing (USB) Implementation. This will be a one-time expenditure of $106,080. The second SLA, in the amount of $10,000, is to increase the annual training budget to allow for three employees to attend training on the new USB System. The final SLA is for mobile service writers, which will improve efficiencies by allowing technicians to complete service orders in the field. Capital Projects Funds The City has a number of capital project funds. General Obligation Bonds (GOB) have historically been used for general government projects such as streets, parks, traffic, public facilities and other such needs. However, the City has several other resources that may be used to supplement those resources and help to hold down the ad valorem taxes necessary to pay for GOBs. In addition, the City has statutory authority and City Council policy allows for the use of non-voter authorized debt instruments such as Certificates of Obligation and Contract Obligations (generally referred to as COs). The City also has bond funds for each of the utilities operated by the City. In addition, operating funds from the Electric, Water and Wastewater Funds are estimated to be used to fund capital projects in lieu of the issuance of additional debt. Other resources to fund capital projects include the Utility Funds, the Drainage Fund, Park Land Dedication Funds and the Hotel Tax Fund. Each provides resources that will be used to complete a number of projects over the next five years. General Government Capital Projects The following is a summary of some of the key general government projects included in the FY18 Approved Budget. More details about these projects can be found in the Governmental Capital Improvement Projects Budget narrative that precedes the governmental capital projects section in the budget document. The funds expended on these projects are considered significant and non-routine. Streets, Traffic, Sidewalks and Trails Capital Projects A total of $44,366,915 is estimated to be spent on capital transportation projects in FY18. This includes Street Rehabilitation projects, Street Extension and Capacity Improvement projects, Traffic projects, and Sidewalk and Trail projects. Some of the key rehabilitation projects include Francis Drive Rehabilitation and the Lincoln Avenue Rehabilitation. These projects have been included in the Capital Improvement Program in an effort to maintain existing infrastructure. Most of these projects have been funded with CO debt and/or budget balances from completed projects. A number of Street Extension and Capacity Improvement projects have been included in the FY18 approved budget. Significant projects that are in progress include the Lakeway Extension project; the Cain/Deacon Union Pacific Railroad Crossing Switch;Improvements at Rock Prairie Road West from 2154 to the City limits project; the Capstone and Barron Road Alignment; Neighborhood Safety Improvements - Holik, Park Place, Anna and 744,298 758,306 776,279 795,871 882,455 2013 2014 2015 2016 2017 Number of Meters Read Annually 37 Glade; the Holleman Drive South Widening project; the Design of FM 2154/Holleman Intersection Improvements; and the Royder Road Expansion project. Projects expected to begin in FY18 include the Royder Road Phase II – Backwater to FM2154 project and the State Highway 40/FM 2154 Interchange project. While construction of these projects is scheduled for several years out, funds have been estimated in FY18 for engineering, surveying and land acquisition on the Greens Prairie Road - Arrington Road to City Limits West of Wallace Phillips Parkway project and the Greens Prairie Trail – City Limits West of Woodlake to Royder Road project. Signal projects approved to begin in FY18 include a signal at Barron Road/Alexandria Avenue and a signal at Texas Avenue/Brothers Boulevard. Also included in FY18 is an estimate for the City’s participation in a signal at University Drive West/Vet School. In addition, it is anticipated that the construction of the Signal at Greens Prairie Road/Arrington Road will be completed in FY18. Also included is the continuation of the Intelligent Transportation System (ITS) Master Plan Implementation. Key Sidewalk and Trail projects include sidewalks on Munson Avenue and Southwest Parkway as well as construction on Phase II of the University Drive Pedestrian Improvements project. More details about each of these projects can be found in the Governmental Capital Improvement Projects Budget section of this budget document. Parks and Recreation Capital Projects In FY18, expenditures in the amount of $5,047,781 are estimated for Parks and Recreation capital improvementprojects. Included is budget for Field Redevelopment projects. A portion of the funds will be used for replacement and repairs to numerous athletic facilities and parks throughout the City. Key Parks and Recreation facility projects included in the FY18 budget include the completion of the construction of the Lincoln Center Expansion. In addition, budget has been included in FY18 for the System-Wide Park Improvement project. It is anticipated that the funds will be used for the replacement of the softball field lighting at Central Park. Other Parks projects included in the FY18 Approved Budget include the Central Park Pavilion/Restroom Rehabilitation project, the Central Park Athletic Field Restroom Rehabilitation project, and the Bee Creek Concessions/Restroom project. Approved to be completed in FY18 is the Central Park Parking Lot Rehabilitation project. Also approved in FY18 is funding for the design of the development of Southeast Community Park.The City currently owns the property on Rock Prairie Road next to the BVSWMA landfill where this park is approved.This project would develop the park with eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and funding will be a combination of CO debt and Hotel Tax funds. This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. More details about each of these projects can be found in the Governmental Capital Improvement Projects Budget section of this budget document. General Government and Capital Equipment Capital Projects General government and capital equipment projects are planned assets that have value to more than one specific area of City operations. The two main divisions within this category are public facilities and technology/equipment projects. In FY18, $19,414,630 is the estimated expenditure for public facility projects. One of the projects included in this estimate that is currently in progress is the Library Expansion project. Several facility projects have been included in the approved budget consistent with the direction provided by Council as part of the 2017 Update of the City Council Strategic Plan.These projects were identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan: Police Station construction, New City Hall design, Arts Council Building Renovation, and Fire Station #7 planning. 38 Forecasts indicate that future year’s tax rate increase will be needed to support the debt service related to the construction of a New City Hall. The FY18 budget also includes several projects for existing City facilities that are necessary due to address compliance and corrective maintenance needs. These projects are being funded with one-time General Funds that were transferred to the General Government CIP Fund. These projects include the replacement, containment repair, and cleaning of existing above-ground storage tanks at the Public Works facility; and the addition of a tipping structure that will be used for street sweeping containment. The approved budget also includes some projects intended to address future space constraints. While not budgeted for expenditure in FY18, the five-year CIP includes an estimate for the renovations that will be needed at the existing PD Building once it is vacated. Also approved in FY18 is funding to identify the best future location for the Facilities Maintenance division. Also included in the CIP for facility projects is an estimate for the construction of a second City Gateway Sign.This project is for the design and construction of a gateway monument sign to be located in the State Highway 6 right-of-way near the south College Station city limit. The FY18 Approved Budget also includes a projected expenditure of $2,103,146 for technology/equipment projects. Technology projects for which FY18 funds are estimated include the continuation of the Enterprise Resource Planning (ERP) System Replacement project, the Fiber Optic Infrastructure project; the Replacement of the City’s Wireless System, and phase I of a Video Surveillance System. More details about each of these projects can be found in the Governmental Capital Improvement Projects Budget section of this budget document. Enterprise Capital Projects Funds Below is a summary of the key utility capital projects included in the FY18 Approved Budget. More details about these projects can be found in the Utility Capital Projects Budget narrative that precedes the Utility capital projects section in the budget document. The funds expended on these projects are considered significant and non-routine. Electric Capital Projects The approved budget appropriation for electric capital projects is $19,476,353. Included is $2,100,000 for General Plant projects. This amount is for general plant upgrades as well as an estimate for costs related to addressing long-term facility programming needs. Funds in the amount of $1,650,000 are estimated for Overhead System Improvement projects. These funds will be used for the construction of overhead feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual utility pole replacement program and continuation of the program for addressing the worst performing feeders. Funds in the amount of $5,000,000 are estimated for Underground System Improvement projects. These funds will be used for the construction of new underground electric projects and for conversion of overhead power lines to underground. Included in this estimate are various underground feeders in the Northgate area, as well as feeder exits for the Graham Road Substation and feeder bores under State Highway 6 and FM 2154. Also included is an underground duct system (no conductor) to coincide with the Lakeway Drive Extension project and funding for the continuation of the padmount transformer rehabilitation program. A total of $2,280,000 is included in the budget for New Service and System Extension projects. These funds will be used to provide electrical system services for new customer additions (residential, commercial, apartments and subdivisions). Funds in the amount of $120,000 are included for Thoroughfare Street Lighting projects. These funds will be used for replacing and/or upgrading existing lighting facilities and appurtenances due to age, storm damage, or other considerations. A budget of $4,585,000 is included for Distribution projects and $3,696,000 is included for Transmission projects. Significant Transmission/Distribution projects planned for FY18 include the Graham Road Substation, which will include two substation transformers. Also included in Transmission/Distribution projects is the purchase of land for a future substation site that will be needed to serve the BioCorridor area. Other FY18 Transmission/Distribution projects include various SCADA 39 enhancements, a 138 KV transmission switch replacement, transmission pole replacements, and various other minor capital improvements. Future years’ Electric capital projects include an estimate for Advanced Meter Infrastructure (AMI). A feasibility study will be conducted in FY18 to assess the costs, benefits, and payback of an AMI system for the City’s Electric and Water systems. This study will include the assessment of additional staffing required to pursue AMI implementation, the communication infrastructure required, and the handling of the data obtained from this system. The results from this study will be presented in order to make a decision as to whether or not to move forward with implementation. If recommended, it is anticipated that an implementation study will be conducted in FY18 to investigate and determine the metering type, communication infrastructure, and meter data management system that will be required for this system. This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. Water Capital Projects The estimated FY18 expenditure for water capital projects is $18,822,175. This includes an estimate for the purchase of land and/or land rights for a current and future wells. In addition, an estimate is included for the construction on Well #9 and the Well #9 Collection Line. As capacity needs grow, the City is preparing for the construction of new wells. The impact fee revenue generated by the System-wide water impact fee will be used to fund the debt service of these Well #9 projects. An estimate is included in FY18 for the completion of the Well Field Collection System Loop project; the replacement of the Motor Control Centers at Wells 1, 2 and 3; the Variable Frequency Drive Replacement project; and the rehabilitation of Water Well Pumps and Motors. Other Production projects include the Installation of Security Fencing at Sandy Point Pump Station and at Wells 1, 2, and 3; the construction of an Equipment Shed at the Dowling Road Pump Station; and the Virtual Server Replacement project. FY18 Water Distribution projects include general Oversize Participation (OP) funds. These funds are used to help meet future capacity needs by oversizing water lines above the minimum size required to serve a development. In addition, an estimate has been included in FY18 for the Spring Meadows Water Line Improvement project, the Lakeway Water Line Extension project and the start of the Rock Prairie Road Elevated Storage Tank with Pressure Reducing Valves project. Several projects have been included in the FY18 budget for the extension of water lines along State Highway 6. The first is the State Highway 6 Waterline Phase I (State Highway 40 to Venture), the second is the State Highway 6 Waterline Phase II (Creagor Line to State Highway 40) and the third is the State Highway 6 Waterline Phase III (Creagor Lane to State Highway 40). These lines are needed to help address increased demand. The State Highway 6 Water Line projects are being funded with Certificates of Obligation, but a portion of the resultant debt service will be paid for using impact fee revenue that is expected to be collected. An estimate is also included for Miscellaneous Water Rehabilitation projects that may arise throughout the fiscal year. Rehabilitation projects included in the FY18 Approved Budget include the Eastgate Rehabilitation project and the Woodson Village Water Line Rehabilitation project. Other utility rehabilitation projects are included in the FY18 estimated expenditures that are being completed in coordination with the corresponding street rehabilitation projects. These include the Francis Drive Water Line Rehabilitation project and the Southside Safety Improvements - Park Place/Holik/Anna Water Line Rehabilitation project. Wastewater Capital Projects The estimated FY18 expenditure for wastewater capital projects is $27,149,632. Wastewater Collection projects include general OP. These funds are available to meet future anticipated capacity in the construction of wastewater lines above the minimum size needed to serve the development. Also included in the FY18 estimate is the East Side FM 158 Sewer project. In addition, estimates have been included in FY18 to be used for the Lick Creek Parallel Trunk Line project and for the Bee Creek Parallel Trunkline project. The Bee Creek Trunkline project is being completed in phases, with the third phase progressing in FY18. Other Wastewater Collection projects scheduled for FY18 include Phases I, II, and III of the Northeast Sewer Trunkline. The Northeast Sewer Trunkline currently serves areas West of State Highway 6 including Northgate, Hensel Park, Chimney Hill and the Gateway development and the project is being completed in phases. It is anticipated that approximately $1.5 million of the expenditures for phase I will be funded with Community Development Block Grant funds. Also included in the FY18 estimate for Wastewater Collection projects is Phase I of the Medical District Interceptor project. The project is expected to be built in three phases. The interceptor will provide gravity 40 service to the approved medical district bounded by State Highway 6, Rock Prairie Road, and W.D. Fitch Parkway. Also included in the FY18 Approved Budget is the Replacement of the Carters Creek Screw Lift Pumps. Starting design in FY18 is the Carters Creek Diversion Lift Station and Force Main project. This project is for the design and construction of a 4 million gallon a day (MGD) lift station (average day) at the existing CCWWTP along with a 24-inch forced main. This lift station will convey flow from CCWWTP sewershed to the Lick Creek sewershed and will allow the existing CCWWTP to remain at a 9.5 MGD permitted capacity. Rehabilitation projects included in the FY18 Approved Budget include the Eastgate Rehabilitation project and the Woodson Village Sewer Line Rehabilitation project. Other utility rehabilitation projects are included in the FY18 estimated expenditures that are being completed in coordination with the corresponding street rehabilitation projects. These include the Francis Drive Sewer Line Rehabilitation project and the Southside Safety Improvements - Park Place/Holik/Anna Sewer Line Rehabilitation project. A number of Treatment and Disposal projects have also been included in the FY18 budget. These include Centrifuge Improvements at Carters Creek Wastewater Treatment Plant (CCWWTP), the Lick Creek Generator Replacement, the Installation of a Headworks Catwalk at the CCWWTP, and the CCWWTP Fueling Station. A significant project moving forward in FY18 include the Lick Creek Expansion project. The total current budget for the Lick Creek Expansion project is $36,525,000. The project is currently under design and the construction contract is expected to be awarded in late FY18. The results of the 2016 Wastewater Master plan indicate that a 3 MGD expansion will be required to meet the TCEQ permit requirements as development continues to occur within the LCWWTP sewershed over the next five years. This project will increase the capacity of the LCWWTP from two million gallons per day to five million gallons per day while adding phosphorus removal capabilities to the plant. The impact fee revenue generated by the City-wide wastewater impact fee will be used to fund the debt service of the Lick Creek Expansion project. Other Treatment & Disposal projects included in the FY18 CIP include the Clarifier 3A Rehabilitation project and the Carters Creek Blower Building #2 Replacement project. Both of these projects are for the rehabilitation of infrastructure that is critical to the CCWWTP. Several General Plant projects are included in the FY18 Approved Budget. These include SCADA at the New Lift Stations, the Carters Creek Electrical Improvements project, the design of an Equipment Shed at CCWWTP, the Repurposing of Buildings at the CCWWTP, and Drainage Improvements at CCWWTP. In addition, two projects related to land acquisition have also been included in the FY18 budget. These projects are intended for the purchase of land to serve as buffers around the treatment plants. More details about these projects can be found in the Utility Capital Projects Budget section of this budget document. Special Revenue Capital Projects Below is a summary of the key special revenue projects included in the FY18 Approved Budget. More details about these projects can be found in the Special Revenue Capital Improvement Projects narrative that precedes the Special Revenue capital projects section in the budget document. The funds expended on these projects are considered significant and non-routine. Park Land Dedication Capital Improvement Projects The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from residential land developers who dedicate land, or money in lieu of land, for use in the development and improvement of neighborhood parks in residential areas. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded using the dedicated park land funds. Park Land dedication funds must be used for the development and improvement of parks within the zone to which the funds are dedicated. In FY18, estimates are included for Park Land Dedication projects that are anticipated to be completed in the various park zones. Key park development projects included in the FY18 Park Land Dedication Funds include the completion of the design of the Fun for All Playground at Central Park. This project is for the construction of an inclusive 41 playground for children with special needs. The playground will provide a safe atmosphere while incorporating educational aspects and challenges to spark imagination and enhance quality of life. This project is a joint effort between the City of College Station, the College Station Rotary Club, the College Station Noon Lions Club, and the Kiwanis Club. Other parks in which significant design, development or improvements are expected in FY18 include Northgate Park, Crescent Point Park, John Crompton Park, Sonoma Park, Reatta Meadows Park and Bachmann Park. Additional funds are budgeted in a number of Park Land zones but these funds have not yet been obligated to specific projects. These funds are available to be used for projects that arise throughout the year within the applicable zones. Funds not used in the fiscal year will carry over to future fiscal years. Drainage Capital Improvement Projects Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from residential and commercial utility users. An estimate is included in FY18 for Minor Drainage Improvement projects. These funds are used for minor unscheduled drainage projects that may arise throughout the fiscal year. An estimate is included in FY18 for the completion of the Drainage Master Plan. It is anticipated that a number of capital project needs will be identified as a product of the Drainage Master Plan and that these projects will be added to the capital improvement projects program in future years. Sidewalk Zone Capital Projects The Sidewalk Zone Funds account for the receipt and expenditure of funds received by the City from developers who, upon approval of the Planning and Zoning Commission and in accordance with a number of criteria as defined by the City’s Sidewalk ordinance, pay a fee in lieu of constructing the required sidewalk or multi-use path. Fees collected in lieu of sidewalk or multi-use path construction must be expended in the sidewalk zone within which the development is located. Fees collected in lieu of sidewalk construction must be used only for construction, reconstruction or land acquisition costs associated with sidewalks, multi-use paths and other non- vehicular ways. Several Sidewalk Zones have balances that have not yet been obligated to specific sidewalk projects. Budget has been included in FY18 in Sidewalk Zones 2, 3, 5, 9, 13 and 14. Including these funds in the budget will make them available for use on projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. Hotel Tax Fund Capital Improvement Projects Included in the FY18 Approved Budget is an estimate for the construction of phase I of the Build-Out of the Veterans Park and Athletic Complex. The project will include the construction of two additional synthetic turf fields at Veterans Park along with parking and lighting to support the new fields. The synthetic turf fields will provide an all-weather playing surface that can be used immediately following a rain event. In addition, spectator areas and amenities will be added to these fields and to several existing fields as part of this project. The project will be funded using Hotel Tax funds as the project is anticipated to result in a significant number of individuals coming from outside of the community to play in tournaments held on these fields. The fields will be able to facilitate sports such as soccer, football, lacrosse, and a myriad of other sports events. This project is currently in design with construction planned for FY18. This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. A second capital project included in the Hotel Tax Fund is the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the BVSWMA landfill where this park is approved.This project would develop the park with eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and additional funding will come from Certificates of Obligation. This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. 42 Additional O&M Costs The FY18 Approved Budget includes a number of capital projects that have been recently completed and have added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will continue to be impacted by capital projects as they come online. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the SLA process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process. Departments are expected to consider the impact of current and planned capital improvement projects on operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Finance Office in financial forecasting. Conclusion The previous discussion provided an overview of the FY18 Approved Budget and key changes from the FY17 budget. The following sections of the budget document provide additional discussion of the approved budget by fund. 43 City of College Station Fiscal Year Comparison Summary FY18 Approved FY18 Approved Net Operating % ChangeFiscal Year 2017-2018 Total Funds Total Appropriation Net and Capital from PriorApproved Budget Available of Funds Transfers Budget Fiscal Year General Fund 95,893,406$85,571,659$(3,773,347)$81,798,312$8.21%Debt Service Fund 24,279,323 19,610,601 (464,453)19,146,148 26.71%Economic Development Fund 1,674,073 1,028,168 (1,028,168)- N/A Municipal Court Funds 1,111,754 262,208 - 262,208 -0.51% Police Seizure Fund 126,345 30,000 - 30,000 50.00%Utility Funds 155,004,100 118,148,702 (689,227) 117,459,475 1.13%Sanitation Fund 11,496,411 9,843,983 - 9,843,983 -0.29%Northgate Parking Fund 2,324,401 1,976,363 - 1,976,363 53.15% Hotel Tax Fund 19,646,950 5,135,421 - 5,135,421 1.00% Community Development Fund 1,825,862 1,825,862 - 1,825,862 -31.17%CDBG Local Fund - - - - N/AWolf Pen Creek TIF 1,286,118 - - - N/AWest Medical District TIRZ #18 946,448 - - - N/A East Medical District TIRZ #19 18,289 - - - N/A PEG Access Channel Fee Fund 805,476 127,140 - 127,140 -11.49%R.E. Meyer Estate Restricted Gift Fund - - - - N/AInsurance Funds 24,182,293 15,012,441 (15,012,441)- N/AUtility Customer Service Fund 3,231,704 3,054,322 (3,054,322)- N/A Internal Services Funds 18,354,862 7,523,065 (7,523,065)- N/A Drainage Fund (O&M)3,028,753 1,911,597 - 1,911,597 -13.72%Roadway Maintenance Fund 4,342,611 4,217,585 - 4,217,585 5.44%Roadway Impact Fee Funds 417,667 - - - N/ACity-Wide Water Impact Fee Fund 390,417 359,152 - 359,152 N/A City-Wide Wastewater Impact Fee Fund 2,344,400 330,075 - 330,075 N/A TX Ave Cemetery Endowment Fund 1,925,559 - - - N/AMemorial Cemetery Endowment Fund 1,187,726 55,000 - 55,000 -62.00%Memorial Cemetery Fund 1,813,433 264,453 - 264,453 2.22%Subtotal of Operations & Maintenance 377,658,381$276,287,797$(31,545,023)$244,742,774$5.13% Utility Funds Transfer to CIP - Utility CIP 25,725,000 25,725,000 - 25,725,000 1.08%Utility Funds Transfer to CIP - Gen'l Gov't CIP 105,000 105,000 - 105,000 -72.73%Equipment Repl Fund Transfer to CIP - - - - N/AR.E. Meyer Fund Transfer to Gen'l Gov't CIP 573,190 573,190 - 573,190 N/A Community Development Transfer to CIP - - - - N/A General Fund Transfer to CIP - - - - N/ACapital Transfers to CIP 26,403,190$26,403,190$-$26,403,190$-5.16% General Government Capital Imp. Proj.108,741,611$23,705,542$(678,190)$23,027,352$-58.29% Utility Capital Improvement Projects 73,114,287 87,815,378 (25,725,000)62,090,378 378.79% Community Development Capital Imp Proj.806,758 806,758 - 806,758 21.27%Special Revenue Capital Imp. Proj.6,802,865 6,055,103 - 6,055,103 0.18%Hotel Tax Capital Imp Proj 2,574,479 2,574,479 - 2,574,479 -52.88%Subtotal of Capital Expenditures 192,040,000$120,957,260$(26,403,190)$94,554,070$17.68%Totals 596,101,571$423,648,247$(57,948,213)$365,700,034$7.24% FY17 Approved FY17 Approved Net Operating % ChangeFiscal Year 2016-2017 Total Funds Total Appropriation Net and Capital from PriorApproved Budget Available of Funds Transfers Budget Fiscal Year General Fund 89,203,348$79,541,543$(3,946,701)$75,594,842$0.43%Debt Service Fund 19,044,873 15,369,282 (258,705)15,110,577 16.02%Economic Development Fund 1,546,958 870,339 (870,339)- N/AMunicipal Court Funds 1,053,586 263,563 - 263,563 -6.89% Police Seizure Fund 78,079 20,000 - 20,000 0.00% Utility Funds 145,559,039 116,151,900 - 116,151,900 2.85%Sanitation Fund 11,389,769 9,872,971 - 9,872,971 11.69%Northgate Parking Fund 2,151,965 1,290,517 - 1,290,517 -12.48%Hotel Tax Fund 17,237,510 5,084,822 - 5,084,822 14.59% Community Development Fund 261,930 2,652,874 - 2,652,874 93.62% CDBG Local Fund 2,390,944 - - NAWolf Pen Creek TIF 1,270,874 - - - N/AWest Medical District TIRZ #18 680,482 - - - N/AEast Medical District TIRZ #19 5,888 - - - N/A PEG Access Channel Fee Fund 709,973 143,640 - 143,640 10.65% R.E. Meyer Estate Restricted Gift Fund 570,382 - - - N/AInsurance Funds 24,631,259 14,580,429 (14,580,429)- N/AUtility Customer Service Fund 2,897,554 2,759,995 (2,759,995)- N/AInternal Services Funds 16,334,879 8,072,998 (8,072,998)- N/A Drainage Fund (O&M)3,233,911 2,215,539 - 2,215,539 20.02% Roadway Maintenance Fund 4,000,000 4,000,000 - 4,000,000 N/ARoadway Impact Fee Funds - - - - N/ACity-Wide Water Impact Fee Fund - - - - N/ACity-Wide Wastewater Impact Fee Fund - - - - N/A TX Ave Cemetery Endowment Fund 1,900,238 - - - N/A Memorial Cemetery Endowment Fund 1,097,813 144,750 - 144,750 479.00%Memorial Cemetery Fund 1,674,508 258,705 - 258,705 N/ASubtotal of Operations & Maintenance 348,925,762$263,293,867$(30,489,167)$232,804,700$5.98% Utility Funds Transfer to CIP - Utility CIP 25,450,000 25,450,000 - 25,450,000 90.64% Utility Funds Transfer to CIP - Gen'l Gov't CIP 385,000 385,000 - 385,000 N/AEquipment Repl Fund Transfer to CIP 200,000 200,000 - 200,000 N/AR.E. Meyer Fund Transfer to Gen'l Gov't CIP - - - - N/ACommunity Development Transfer to CIP 1,497,306 1,497,306 - 1,497,306 N/A General Fund Transfer to CIP 306,989 306,989 - 306,989 -86.86% Capital Transfers to CIP 27,839,295$27,839,295$-$27,839,295$77.47% General Government Capital Imp. Proj.83,810,729$56,102,791$(891,989)$55,210,802$24.21%Utility Capital Improvement Projects 54,883,817 39,915,550 (26,947,306)12,968,244 -36.80% Community Development Capital Imp Proj.665,277 665,277 - 665,277 -30.13% Special Revenue Capital Imp. Proj.7,039,434 6,044,096 - 6,044,096 30.37%Hotel Tax Capital Imp Proj 5,463,274 5,463,274 - 5,463,274 48.73%Subtotal of Capital Expenditures 151,862,531$108,190,988$(27,839,295)$80,351,693$8.25%Totals 528,627,588$399,324,150$(58,328,462)$340,995,688$10.15% 10/13/2017 15:53 44 General Fund22.37%Debt Service Fund5.24%Hotel Tax Fund1.40%Community Development Fund0.50%Other Special Revenue Funds0.64%Roadway Maintenance Fund1.15%City-Wide Water Impact Fee Fund0.10%City-Wide Wastewater Impact Fee Fund0.09%Utility Funds32.12%Sanitation Fund2.69%Northgate Parking Fund0.54%Cemetery Funds0.09%Utility Funds Xfer to CIP - Utility CIP7.03%Utility Funds Xfer to CIP - Gen'l Gov't CIP0.19%Other CIP2.58%Gen'l Gov't CIP6.30%Utilities CIP16.98%City of College StationNet Budget - $365,700,034 45 ϮϬϭϳͲϮϬϭϴƉƉƌŽǀĞĚŶŶƵĂůƵĚŐĞƚ ŽŵďŝŶĞĚ^ƵŵŵĂƌǇŽĨZĞǀĞŶƵĞƐΘǆƉĞŶĚŝƚƵƌĞƐ tŝƚŚŽŵƉĂƌŝƐŽŶƐƚŽϮϬϭϲͲϭϳƵĚŐĞƚ Governmental Funds Enterprise Funds General Fund Debt Service (1) Other (2) Utilities Sanitation Parking Enterprise Hotel Tax Community Development (3) Court Funds Police Seizure ParklandDedication (4) Cemetery Funds Drainage Roadway Maintenance Fee Fund BEGINNING BALANCE 18,690,700$ 4,779,745$ 852,262$ 42,099,537$ 1,439,985$ 712,914$ 16,946,429$ -$ 777,070$ 100,659$ 5,862,943$ 4,489,178$ 1,153,142$ 125,611$ REVENUES: Ad Valorem Tax 23,976,222 18,985,125 - - - - Sales Tax 28,526,512 - - - - - Other Taxes 3,067,573 - - - 5,125,000 - - Licenses & Permits 1,870,750 - - - - - Intergovernmental 415,720 - - - 2,632,620 - - Charges for Services 3,788,931 - - 133,137,345 9,625,390 1,276,100 - - 2,295,700 4,216,000 Fines, Forfeits & Penalties 2,856,350 - 5,805 - 317,000 261,126 25,000 - Investment Earnings 200,000 50,000 8,425 424,786 8,834 8,500 140,000 6,139 686 10,000 147,188 15,000 1,000 Other 563,850 - - 4,483,205 422,202 9,887 10,000 - 400,000 290,352 Return on Investment 11,936,798 - - - - - Transfers In - 464,453 875,000 689,227 - - - - Long Term Debt Issuance - - - - - Total Revenues 77,202,706$ 19,499,578$ 889,230$ 138,734,563$ 10,056,426$ 1,611,487$ 5,275,000$ 2,632,620$ 267,265$ 25,686$ 410,000$ 437,540$ 2,310,700$ 4,217,000$ TOTAL AVAILABLE RESOURCES 95,893,406 24,279,323 1,741,492 180,834,100 11,496,411 2,324,401 22,221,429 2,632,620 1,044,335 126,345 6,272,943 4,926,718 3,463,842 4,342,611 EXPENDITURES: General Government 6,571,179 - - - - Fiscal Services 4,012,557 - - - - Police 22,928,482 - - - - Fire 18,331,173 - - - - Planning & Development Services 4,290,509 - - - - Public Works 9,914,849 - - - - 4,000,000 Parks & Recreation 9,430,815 - - - - Information Services 5,392,172 - - - - Library 1,122,463 - - - - Utilities - 84,138,523 - - CIP Departmental - - - - Projects/Direct Capital 1,437,668 - - 598,000 36,850 - - Sanitation - - 6,358,142 - - Parking Enterprise - - 831,608 - - BVSWMA - - 1,425,200 - - Community Development - - 1,676,731 - - Outside Agency Funding 1,413,624 - - 49,190 3,092,235 149,131 - - Debt Service 19,460,601 - 16,314,726 363,781 224,738 - 264,453 Utility Transfer to the General Fund - 11,201,798 735,000 - - Contingency 303,000 20,000 250,000 50,000 50,000 60,000 - - Internal Services - - - - Self-Insurance - - - - Pay Plan Contingency 150,000 - - - Other/Other Transfers 1,858,256 150,000 1,016,828 2,687,468 191,193 200,000 1,946,336 253,548 30,000 55,000 1,731,227 83,128 General & Administrative Transfers (5,358,435) - 3,013,487 671,477 72,017 - 34,489 - 415,459 134,457 CIP Expenditures Less G&A Xfers*- - 26,372,700 2,574,479 806,758 - 5,493,225 - 200,000 Transfers to CIP Funds - - - - - - Total Expenditures 81,798,312$ 19,610,601$ 1,036,828$ 143,978,702$ 9,843,983$ 1,976,363$ 7,709,900$ 2,632,620$ 253,548$ 30,000$ 5,527,714$ 319,453$ 2,346,686$ 4,217,585$ Measurement Focus Incr (Decr) Change in Fund Balance (4,595,606) (111,023) (147,598) (5,244,139) 212,443 (364,876) (2,434,900) - 13,717 (4,314) (5,117,714) 118,087 (35,986) (585) ENDING FUND BALANCE 14,095,094$ 4,668,722$ 704,664$ 36,855,398$ 1,652,428$ 348,038$ 14,511,529$ -$ 790,787$ 96,345$ 745,229$ 4,607,265$ 1,117,156$ 125,026$ (1) Other Governmental Funds comprised of the Economic Development and Efficiency Time Payment Funds. (2) Utilities comprised of the Electric, Water and Wastewater Funds(3) Court Funds comprised of Court Technology, Court Security, Juvenile Case Manager and Truancy Prevention Fee Funds (4) Cemetery Funds comprised of Memorial Cemetery, Texas Ave Cemetery Endowment, and Memorial Cemetery Endowment Funds(5) Impact Fee Funds comprised of System-Wide Water Impact Fee, System-Wide Wastewater Impact Fee, and Roadway Impact Fee Funds. (6) TIF Funds comprised of Wolf Pen Creek TIF, West Medical District TIRZ #18, and East Medical District TIRZ #19 (7) Governmental Capital Funds comprised of Streets, Parks, Facilities & Technology Funds (8) Utility Capital Funds comprised of Electric, Water and Wastewater (9) Internal Services Funds comprised of Fleet Maintenance, Utility Customer Service, and Equipment Replacement (10) Self-Insurance Funds comprised of Workers Compensation, Employee Benefits, Property Casualty and Unemployment Funds *Total CIP expenditures reflected does not include General and Administative transfers. General and Administrative transfers are reflected on a separate line. Note: Detailed explanations of changes in fund balances can be found in the corresponding text and financial presentation of funds throughout this book. Special Revenue Funds 46 FY 2017-2018 FY 2016-2017 FY 2015-2016 Capital Projects Funds Internal Services Funds Total Less Transfers Net Total Adopted Amended Actual (5) Impact Fee Funds Sidewalk Zone Funds (6) TIF Funds PEG Fund R.E. Meyer Restricted Gift Fund (7) Governmental Capital Funds (8) Utility Capital Funds (9) Internal Services (10) SelfInsurance All Funds All Funds FY 2016-2017 FY 2016-2017 FY 2016-2017 FY 2015-2016 (Budget Basis Actuals) 81,900$ 93,833$ 1,963,673$ 597,134$ 572,690$ 83,859,359$ 17,414,287$ 8,498,092$ 9,298,598$ 220,409,741$ (17,796,690)$ 202,613,051$ 524,538,258$ 524,538,258$ 479,993,922$ 0 274,325 - - - - 43,235,672 - 43,235,672 36,884,420 36,884,420 32,358,889 - - - - - 28,526,512 - 28,526,512 27,487,262 27,487,262 27,163,480 - 204,020 - - - - 8,396,593 - 8,396,593 8,629,625 8,629,625 8,607,402 - - - - - 1,870,750 - 1,870,750 1,501,434 1,751,434 2,132,802 - 678,190 - - - 3,726,530 - 3,726,530 6,824,354 6,824,354 2,998,133 3,058,584 - - - - - - 157,398,050 - 157,398,050 152,262,472 152,030,472 155,451,233 - - - - - 3,465,281 - 3,465,281 3,369,936 3,369,936 3,789,727 12,000 1,000 12,857 4,322 500 660,000 85,000 85,124 102,500 1,983,861 - 1,983,861 968,972 968,972 936,668 - 306,563 750,000 227,322 95,000 7,558,381 - 7,558,381 6,051,250 6,123,250 6,427,421 - - - - - 11,936,798 - 11,936,798 11,765,233 11,765,233 10,474,917 - - 25,725,000 12,776,028 14,686,195 55,215,903 (55,215,903) - 53,837,764 54,037,764 32,844,877 - 23,237,500 29,140,000 - - 52,377,500 - 52,377,500 61,030,000 61,115,000 44,979,506 3,070,584$ 1,000$ 287,182$ 208,342$ 500$ 24,882,253$ 55,700,000$ 13,088,474$ 14,883,695$ 375,691,831$ (55,215,903)$ 320,475,928$ 370,612,722$ 370,987,722$ 328,165,055$ 3,152,484 94,833 2,250,855 805,476 573,190 108,741,612 73,114,287 21,586,566 24,182,293 596,101,572 (73,012,593) 523,088,979 895,150,980 895,525,980 808,158,977 - - - - - - 6,571,179 - 6,571,179 6,099,466 6,187,467 6,748,354 - - - - - 4,012,557 - 4,012,557 3,862,971 3,874,788 3,974,852 - - - - - 22,928,482 - 22,928,482 21,566,779 21,663,483 20,078,859 - - - - - 18,331,173 - 18,331,173 16,824,455 17,018,991 16,806,688 - - - - - 4,290,509 - 4,290,509 3,957,872 3,986,189 3,334,373 - - - - - 13,914,849 - 13,914,849 8,626,135 8,764,182 12,421,044 - - - - - 9,430,815 - 9,430,815 9,064,817 9,064,817 8,881,027 - - - - - 5,392,172 - 5,392,172 5,152,616 5,218,279 4,391,946 - - - - - 1,122,463 - 1,122,463 1,099,721 1,099,721 1,053,676 - - - - - 84,138,523 - 84,138,523 82,765,518 82,950,293 76,771,094 - - - - - - - - - - 27,342 - - - - - 2,072,518 - 2,072,518 8,682,778 11,656,502 2,384,304 - - - - - 6,358,142 - 6,358,142 6,661,657 6,702,797 6,782,431 - - - - - 831,608 - 831,608 787,435 797,505 798,800 - - - - - 1,425,200 - 1,425,200 1,425,800 1,425,800 1,434,527 - - - - - 1,676,731 - 1,676,731 2,652,874 2,652,874 2,388,916 - - - - - 4,704,180 - 4,704,180 4,459,557 4,598,973 4,047,885 - - - - - 36,628,299 - 36,628,299 32,270,837 32,270,837 30,934,621 - - - - - 11,936,798 - 11,936,798 11,765,233 11,765,233 10,474,917 - - 300,000 85,000 25,000 1,143,000 (110,000) 1,033,000 1,156,634 730,681 375,500 - - - 10,492,387 - 10,492,387 (10,492,387) - 4,961,674 4,961,674 8,567,280 - - - - 14,905,441 14,905,441 (14,905,441) - 14,224,929 14,224,929 12,470,570 - - - - - 150,000 - 150,000 165,192 165,192 358,306 689,227 - 127,140 - 116,188 145,700 - 82,000 11,363,239 (2,263,848) 9,099,391 14,993,927 15,047,527 22,629,518 - - 602,164 258,893 - - (155,992) - (155,992) (152,886) (152,886) (146,150) - 92,300 - 22,987,190 61,280,785 - - 119,807,437 - 119,807,437 129,902,201 130,299,601 13,755,788 - - 573,190 - 25,830,000 - - 26,403,190 (26,403,190) - 26,341,989 26,541,989 11,874,251 689,227$ 92,300$ -$ 127,140$ 573,190$ 23,705,542$ 87,815,378$ 10,577,387$ 15,012,441$ 419,874,900$ (54,174,866)$ 365,700,034$ 419,320,181$ 423,517,438$ 283,620,719$ - - 2,381,357 (91,300) 287,182 81,202 (572,690) 1,176,711 (32,115,378) 2,511,087 (128,746) (44,183,069)$ (1,041,037) (45,224,106) (48,707,459) (52,529,716) 44,544,336 2,463,257$ 2,533$ 2,250,855$ 678,336$ -$ 85,036,070$ (14,701,091)$ 11,009,179$ 9,169,852$ 176,226,672$ (18,837,727)$ 157,388,945$ 475,830,799$ 472,008,542$ 524,538,258$ Total Revenues 268,098,428$ -$ 268,098,428$ Transfers In 55,215,903 (55,215,903) - Long Term Debt Issuance 52,377,500 - 52,377,500 Decrease in Fund Balance 44,183,069 1,041,037 45,224,106 Total Appropriations 419,874,900$ (54,174,866)$ 365,700,034$ 47 FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from FUND Actual Budget Estimate Base Budget Budget FY17 to FY18 General Fund 75,455,623$78,304,149$77,318,848$78,637,188$83,581,867$6.74%Court Security Fee Fund 66,406 46,044 46,187 40,711 40,711 -11.58% Juvenile Case Mgr. Fee Fund 110,495 119,740 128,820 125,218 125,218 4.57%Community Development Fund 305,116 318,078 302,175 337,719 312,077 -1.89%Northgate Parking Fund 690,921 914,505 938,142 1,250,325 1,301,608 42.33% Electric Fund 64,988,513 71,580,812 71,504,815 72,457,254 72,813,033 1.72% Water Fund 5,762,404 6,238,353 6,412,976 5,961,209 6,142,875 -1.53%Wastewater Fund 5,560,235 6,033,528 5,933,870 5,725,315 5,725,315 -5.11%Sanitation Fund 7,097,459 8,128,597 8,048,441 7,783,342 7,783,342 -4.25% Property & Casualty Ins. Fund 139,265 146,965 157,219 152,612 168,761 14.83% Employee Benefits Fund 59,228 63,569 62,087 66,257 66,257 4.23%Workers' Comp Ins. Fund 136,377 147,015 148,889 152,662 152,662 3.84% Utility Customer Service Fund 2,578,614 2,729,995 2,825,792 2,902,042 3,024,322 10.78% Fleet Maintenance Fund 2,144,823 2,141,323 2,168,228 2,259,002 2,283,545 6.64%Drainage Maintenance Fund 1,329,419 1,766,089 1,710,544 1,541,933 1,541,933 -12.69% COMBINED FUND TOTAL 166,424,898$178,678,762$177,707,033$179,392,789$185,063,526$3.57% FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from CLASSIFICATION Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 69,902,709$75,542,244$75,160,145$79,027,891$80,812,981$6.98% Supplies 6,674,306 7,260,681 7,091,627 6,948,272 7,517,975 3.54% Maintenance 7,281,165 7,225,064 7,061,474 6,928,410 7,212,690 -0.17%Purchased Services 26,051,258 25,646,364 25,261,040 23,652,066 25,647,160 0.00% Legal Notices 32,503 44,048 51,878 44,548 44,548 1.14% Capital Outlay 1,738,227 2,127,554 2,200,364 1,570,140 2,606,360 22.50%Purchased Power/Wheeling Charges 54,533,608 60,606,000 60,529,228 61,006,000 61,006,000 0.66%Other Purchased Services 211,122 226,807 209,118 215,462 215,812 -4.85% Indirect Costs - - 142,159 - - N/A COMBINED FUND TOTAL 166,424,898$178,678,762$177,707,033$179,392,789$185,063,526$3.57% FY17 FY18 FY18 % Change inFY15 FY16 Revised Approved Approved Budget from FUND Actual Actual Budget Base Budget Budget FY17 to FY18 General Fund 665.00 686.50 703.75 703.75 722.25 2.63%Court Security Fee Fund 1.00 0.50 0.50 0.50 0.50 0.00% Juvenile Case Mgr. Fee Fund 1.75 1.75 1.75 1.75 1.75 0.00% Community Development Fund 6.00 4.00 4.00 4.00 3.50 -12.50%Northgate Parking Fund 8.00 8.00 8.00 8.00 9.00 12.50% Electric Fund 72.50 74.50 76.50 76.50 78.50 2.61% Water Fund 31.00 33.50 34.50 37.00 38.00 10.14%Wastewater Fund 49.00 51.00 52.00 49.00 49.00 -5.77%Sanitation Fund 35.50 38.00 37.50 37.50 37.50 0.00% Property & Casualty Ins. Fund 1.00 1.50 1.50 1.50 2.00 33.33% Employee Benefits Fund 1.00 1.00 1.00 1.00 1.00 0.00%Workers' Comp Ins. Fund 1.00 1.50 1.50 1.50 1.50 0.00%Utility Customer Service Fund 29.00 22.00 23.00 23.00 23.00 0.00% Fleet Maintenance Fund 16.00 16.00 16.00 16.00 16.00 0.00%Drainage Maintenance Fund 16.00 17.00 18.00 18.00 18.00 0.00% COMBINED FUND TOTAL 933.75 956.75 979.50 979.00 1,001.50 2.25% City of College Station All Funds Operations & Maintenance Summary EXPENDITURE BY FUND EXPENDITURE BY CLASSIFICATION PERSONNEL SUMMARY BY FUND 48 Approved Approved FY17 FY18 Assessed Valuation of Real and Exempt Property 9,117,350,789$10,544,482,584$ (Based on 100% of Market Value) Less: Exempt Property 1,227,816,990 1,368,613,146 Less: Agricultural Loss 111,870,902 116,780,298 Less: Over 65 and Veterans Exemptions 112,726,302 121,144,813 Less: House Bill 366 180,155 94,235 Less: Abatements 8,516,376 6,943,272 Less: Proration 459,338 7,228,101 Less: CHDO 9,838,418 10,237,256 Less: Freeport 11,346,209 11,763,418 Taxable Assessed Value 7,634,596,099$8,901,678,045$ Value remaining under ARB Review*355,871,164$412,510$ Plus 90% of value remaining under ARB Review**320,284,443 - Est Total Assessed Value 7,954,880,542$8,902,090,555$ Freeze Taxable 634,775,843 718,047,694 Transfer Adjustment 985,544 1,003,776 Freeze Adjusted Taxable 7,319,119,155$8,183,039,085$ O&M and Debt Service Portion 7,906,085,439$8,846,949,861$ TIF Captured Value 48,795,103 55,140,694 Total*7,954,880,542$8,902,090,555$ Apply Tax Rate per/$100 Valuation 0.472500/$100 0.497500/$100 Freeze Actual Tax 2,336,280$2,600,008$ Amount lost to Tax Freeze 663,036 972,279 Total Tax Levy 36,919,119$43,310,628$ Estimate 100% Collection 36,919,119$43,310,628$ Tax Rate Per Percent Estimated $100 Valuation Of Levy Collections Debt Service 0.220339 44.3%19,060,455$ General Fund 0.277161 55.7%23,975,850 TIRZ 18 0.497500 100.0%261,877 TIRZ 19 0.497500 100.0%12,448 Approved Tax Rate 0.497500 100.0%43,310,628$ *Reflects the value under Appraisal Review Board (ARB) review at the time the appaisal roll was certified. This value may be adjusted once ARB review is completed. **The total net certified value of property used for the FY17 approved tax rate in the City of College Station was $7,990,467,263. This included an amount of $355,871,164 that was under review at the time the appraisal roll was certified. For the FY17 amount above, only 90% of the portion of the value that was under review was included for the calculation of the estimated collections. Analysis of Tax Rate Fiscal Year 2017-2018 49 Appraisal Total Market Exempt Total Taxable Year Valuation Value Value * 2008 5,726,153,143 701,998,930 5,024,154,213 2009 6,235,564,687 844,182,607 5,391,382,080 2010 6,325,818,517 870,386,056 5,455,432,461 2011 6,537,436,940 798,821,938 5,738,615,002 2012 6,861,624,135 917,311,148 5,944,312,987 2013 7,278,333,559 1,047,214,549 6,231,119,010 2014 7,786,946,473 1,132,345,639 6,654,600,834 2015 8,349,471,803 1,208,113,054 7,141,358,749 2016 9,361,351,051 1,370,883,788 7,990,467,263 2017 10,428,114,796 1,526,024,241 8,902,090,555 * Assessed value is 100% of the estimated value. Data comes from Brazos CAD website with certified annual historical totals Analysis of Property Valuations 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017MILLIONS $City of College Station Ad Valorem Tax Valuation 50 City ManagerFire / EOCPoliceCommunity ServicesHuman ResourcesPlanning & DevelopmentEngineeringPublic WorksWater ServicesElectric UtilityParks and RecreationUtility Customer ServiceBudgetPurchasingAccounting & Financial Reporting Municipal CourtFiscalServicesInformation TechnologyCitizens of College StationCity SecretaryMunicipalJudgeInternal AuditorAppointed Boardsand CommissionsTechnologyServicesE-GOVBusiness ServicesGISCommunicationsNetwork ServicesAdminCity AttorneyMayor andCouncilDeputyCity ManagerAssistant City ManagerAssistant City ManagerMarketing & Public CommunicationsEconomic DevelopmentCITY ORGANIZATIONTreasury51 Strategic Planning and Budget Process – FY 2017-2018 January Budget staff meets to go over general action plans for the upcoming budget season and assign duties and responsibilities. Preliminary work begins on upcoming fiscal year budget for the Operating and Capital Improvement Program (CIP) budgets. Personnel summaries and salary data is sent to City departments to begin preparation of the Salary and Benefits portion of the budget. February Requests for fixed cost information as well as vehicle and equipment replacement data are sent out to the City departments. City Council participates in a Strategic Planning Retreat to review mission and vision statements and identify strategic priorities for the upcoming fiscal year. Budget Staff prepares and distributes 1st quarter financial reports and departmental forecasts. March Budget analysts prepare Department and Fund summaries, prepare and update the computer system, and finalize budget amounts for fixed costs. Budget analysts develop and analyze forecasts and preliminary rate models. Budget Staff meets with City Departments to review/discuss/revise CIP budget submissions. April Budget department kicks off new budget year with City departments. Analysts begin preliminary work with Departments and assist Departments in preparing their budget submittal. Continue analysis and preparation of the CIP budget. May Department budgets are due back to the Budget Office. Budget Analysts analyze and review base budget requests, requests for increases in funding via service level adjustments (SLAs), as well as budget reduction submittals with departments. Budget Staff prepares and distributes 2nd quarter financial reports and departmental forecasts. Budget Staff and Capital Projects Department meet with City Manager to review proposed CIP. June Budget Staff prepares Proposed Budgets and meets with Department Directors and City Manager to discuss budget requests and service levels. Budget Staff and Capital Project Department present the proposed CIP to the Planning and Zoning Commission and Parks and Recreation Board. July Budget Staff prepares Proposed Budget Document. City Council participates in a Mid-Year Strategic Plan Review. August Present Proposed Budget to City Council. Conduct budget workshops during scheduled Council meetings to review Proposed Operating and Capital Improvement Program budgets. Budget Staff prepares and distributes 3rd quarter financial reports and departmental forecasts. September Publish required Tax Notices. Conduct required Public Hearings. Council adoption of Budget and Tax Rate. October Prepare Approved Budget Document and Approved Capital Improvement Programs Document. November- December Budget Staff prepares and distributes 4th quarter financial reports and departmental forecasts. Conduct Departmental Reviews and Special Projects. Monitor Budget. Request for CIP budget submissions sent out to Departments. 52 General Fund The General Fund accounts for all activities typically considered governmental functions of the City. These include Public Safety, Public Works, Parks and Recreation, as well as Planning and Development Services. Also included are the primary support services for these areas such as Fiscal Services, Information Technology, Human Resources and administrative services in General Government. The General Fund is budgeted using the current financial resources measurement focus and the modified accrual basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund financial statement reporting. Revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The General Fund is influenced by current policies. The policies include inter-fund equity, maintaining a balance between revenues and expenditures, and maintaining the level of service currently provided as the City experiences residential and commercial growth. The FY17 revised General Fund revenue budget is $74,108,247 and the FY17 year-end estimate is projected to be $76,157,624. The FY17 year-end estimate for General Fund revenue is anticipated to be approximately $2.05million over the FY17 revised budget. A significant portion of this is due to the year-end estimate for Sales Tax. The FY17 sales tax revenue realized was considerably higher than budgeted due to one-time sales tax revenue collected. In addition, license and permit fee revenues are anticipated to be higher than budgeted due to continued development in our City. Total approved FY18 General Fund revenues are $77,202,706. This represents a 1.4% increase over the FY17 year-end estimate. A portion of this increase is due to higher property tax revenues as a result on new value being added to the tax rolls as well as increases in the value of existing property. Sales tax is estimated to increase incrementally as a result of a positive economy. Revenue projections are based on historical trends and consider economic variables that impact the City’s revenue stream. Appendix D provides historical data on all General Fund revenue categories. Major revenue estimates and assumptions are explained below. 1.Property Taxes in FY18 are estimated to be $23,976,222. The anticipated revenues are based on the approved operations and maintenance (O&M) tax rate of 27.72 cents per $100 valuation. 2.Sales Tax is estimated to be $28,526,512 in FY18; this projection reflects a 3.8% increase from FY17 Revised Budget, but a 0.2% decrease from the FY17 year-end estimate. The FY17 year-end estimate is projected to come in approximately $1,097,242 more than the budgeted, which a significant portion is due to one-time sales tax revenue collected. Sales tax revenue estimates are based on analysis of historicalrevenues and expected future retail sales and employment. Sales tax is the largest revenue stream in the General Fund, and is estimated to be approximately 37% of overall General Fund revenues. 3.Other Taxes (previously Mixed Drink and Franchise Taxes) are projected to be $3,067,573, which represents a 1.0% increase from the FY17 revised budget. Franchise taxes include phone, cable, and natural gas. The FY17 year-end estimate is projected to be $3,438,150 and includes a $271,525 one-time payment for telephone franchise taxes that were erroneously not paid by franchisee. 4.Licenses and Permit Revenue in FY18 is anticipated to be 6.8% higher than the FY17 budget, but lower than the FY17 year-end estimate. The FY17 estimate includes fees associated with several significant developments that were permitted FY17. While strong revenues are projected for FY18, it is not anticipated to be as high as is expected to be realized in FY17. 5.Charges for Services include miscellaneous charges and fees from various departments within the General Fund, including Development Services, Police, Fire, Parks & Recreation, and Municipal Court. The FY18 Approved Budget for Charges and Services is 10.8% less than the FY17 Revised Budget. This is due primarily to the expiration of the School Resource Officer Interlocal Agreement between the City of College Station (COCS) and College Station Independent School District (CSISD). CSISD previously reimbursed the City for 75% of the salaries and benefits of four COCS police officers who were assigned to various schools 53 in CSISD. With the expiration of the program, the officers have been reassigned to general patrol duties and the costs have been absorbed by the General Fund. 6.Fines, Forfeits, and Penalties are mostly ticket and court fines from Municipal Court. These are generated primarily through traffic citations. Fines, forfeits, and penalties are estimated to be $2,856,350 in FY18. 7.Intergovernmental Revenues for FY18 are projected to be $415,720 and include an estimate for the final payment of a grant to fund firefighter positions awarded in FY15. Among the intergovernmental revenues the City anticipates receiving in FY18 are reimbursements related to the Easterwood ILA, reimbursements from TAMU and CSISD for traffic control, various state and federal reimbursements associated with the Police Department, and reimbursements from City of Bryan, TAMU, and Brazos County for a portion of the Staff Assistant position for the Joint Emergency Operations Center. 8.Investment Earnings are estimated at $200,000 in the FY18 Approved Budget, an increase over the FY17 Revised Budget. Investment earnings increased in FY17 due to the reinvestment of funds into higher-earninginterest-bearing accounts. The FY18 approved budget for investment earnings takes into account this increase. 9.Other Revenue include such items as rental and concessions revenues, various donations, collection service fees, reimbursed expenses, etc. FY18 estimated revenue is $476,750. 10.Utility Transfers to the General Fund are budgeted to be $11,936,798 for the FY18 Approved Budget.These transfers reflect in-lieu of franchise fees revenue for the General Fund since the City owns the utilities. 11.Miscellaneous Revenues include such items as fiber lease income, sale of scrap metal, proceeds from sales of real estate, and other miscellaneous non-operating revenue. The FY18 estimated revenue is $87,100. Approved Net Expenditures for FY18 are $81,798,312. The General Fund budget includes additional funds for public safety, corrective maintenance and traffic initiatives, positions to address the growing development in the City and funds for salary increases. The FY18 non-departmental portion of the General Fund budget includes a $919,000 final repayment to the Equipment Replacement Fund for transfers that were deferred during in FY10-FY12 budgets. A transfer of $500,000 to the Economic Development Fund for future economic development incentives is also budgeted in the non-departmental section of the General Fund budget. The General Fund also includes general and administrative (G&A) transfers into the General Fund from various operating funds to pay for the services provided such as Accounting, Budget, Purchasing, Human Resources, Legal, etc. Interfund transfers (in and out), Public Agency Funding and Consulting Services are also included in this section. The FY18 Approved Budget includes increases for the Appraisal District, Animal Shelter and Health District. A full listing of these expenditures can be found in Appendix I of this document. In addition, a number of Service Level Adjustments (SLAs) are included in the FY18 Approved Budget. The detailed SLAs by department are included in each Department Summary and a full listing of these one-time and recurring SLAs can be found in Appendix B of this document. A total of 722.25 positions are included in the approved General Fund budget. Requests for increases in personnel were submitted as SLAs as part of the budget process. An addition of 18.50 positions is included in the FY18 General Fund Approved Budget. A full listing of personnel can be found in Appendix C. There is a projected 24.6% decrease in the FY18 ending fund balance when compared to the FY17 year-end ending fund balance. This is due, in part, to a number of one-time SLAs and expenditures that are budgeted in FY18. 54 FY17 FY17 FY18 FY18 % ChangeFY16 Revised Year-End Approved Approved Budget Actual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance $21,698,627 $18,334,578 $18,334,578 $18,690,700 $18,690,700 REVENUES: Ad Valorem Taxes $18,442,879 $21,524,427 $21,489,909 $23,976,222 $23,976,222 11.4% Sales Tax 27,163,480 27,487,262 28,584,504 28,526,512 28,526,512 3.8%Other Taxes 3,131,535 3,038,625 3,438,150 3,067,573 3,067,573 1.0% Licenses & Permits 2,091,738 1,751,279 2,174,964 1,870,750 1,870,750 6.8% Charges for Services 4,373,069 4,246,236 4,186,538 3,788,931 3,788,931 -10.8% Fines & Penalties 3,035,166 2,866,564 2,806,025 2,856,350 2,856,350 -0.4% Intergovernmental 979,373 781,365 762,907 415,720 415,720 -46.8%Investment Earnings 140,944 100,000 204,129 200,000 200,000 100.0% Other Revenue 517,000 459,805 515,538 476,750 476,750 3.7% Utility Transfer 10,474,917 11,765,233 11,765,233 11,936,798 11,936,798 1.5% Misc Non-Operating 200,259 87,451 229,727 87,100 87,100 -0.4% TOTAL REVENUES $70,550,360 $74,108,247 $76,157,624 $77,202,706 $77,202,706 4.2% TOTAL FUNDS AVAILABLE $92,248,987 $92,442,825 $94,492,202 $95,893,406 $95,893,406 3.7% EXPENDITURES:Police Dept $20,170,448 $21,663,483 $21,536,563 $22,229,712 $23,026,482 6.3%Fire Dept 16,916,819 17,046,491 17,046,304 17,764,993 18,975,543 11.3% Public Works Dept 11,162,508 8,764,182 8,661,962 8,303,174 10,069,849 14.9% Parks & Recreation Dept 6,136,078 6,548,151 6,422,763 5,966,922 6,437,707 -1.7% Recreation Programs 3,289,197 3,431,697 3,324,726 3,388,674 3,388,674 -1.3% Library 1,098,326 1,185,030 1,183,236 1,186,512 1,207,772 1.9%Planning & Development Sv Dept 3,243,768 3,986,189 3,910,634 3,986,104 4,290,509 7.6% Information Technology Dept 4,491,009 5,238,279 5,056,059 5,305,709 5,412,172 3.3% Fiscal Services Dept 3,727,249 3,904,488 3,925,659 3,948,593 4,042,380 3.5% General Government Dept 5,220,218 6,370,967 6,250,616 6,406,795 6,580,779 3.3% Pay Plan Contingency -165,192 326 150,000 150,000 -9.2%Total Operating Expenditures $75,455,623 $78,304,149 $77,318,848 $78,637,188 $83,581,867 6.7% TRANSFERS: G&A Transfers In ($4,589,820) ($4,968,100) ($4,875,121) ($5,358,435) ($5,358,435)7.9% Interfund Transfers (201,334) 1,021,399 1,442,515 1,263,708 1,585,088 55.2%Total Transfers (Sources) Uses ($4,791,154) ($3,946,701) ($3,432,606) ($4,094,727) ($3,773,347) -4.4% OTHER (Sources) Uses: Public Agency $1,220,251 $1,250,161 $1,276,324 $1,276,324 $1,363,624 9.1% Consulting Services 15,915 85,000 62,826 90,000 50,000 -41.2%Capital Outlay/Project Transfers 1,952,668 306,989 306,989 ---100.0% Other 49,680 288,129 269,121 13,168 273,168 -5.2% Contingency -730,681 - 303,000 303,000 Total Other (Sources) Uses $3,238,514 $2,660,960 $1,915,260 $1,682,492 $1,989,792 -25.2% TOTAL EXPENDITURES $73,902,983 $77,018,408 $75,801,503 $76,224,953 $81,798,312 6.2% Total Increase(Decrease)($3,352,623) ($2,910,161) $356,122 $977,753 ($4,595,606) Measurement Focus Increase (Decrease)(11,426) Ending Fund Balance $18,334,578 $15,424,417 $18,690,700 $19,668,453 $14,095,094 City of College Station General Fund Fund Summary 55 1763708 -500000 Ad Valorem Taxes31.06%Sales Tax36.95% Other Taxes3.97% Licenses & Permits2.42% Charges for Services4.91% Fines & Penalties3.70%Intergovernmental0.54%Investment Earnings0.26% Other Revenue0.62% Utility Transfer15.46% Misc Non-Operating0.11% General Fund - Revenues Police Dept27.60% Fire Dept22.74% Public Works Dept12.07% Parks & Recreation Dept7.72% Recreation Programs4.06% Library1.45%Planning & Development Sv Dept5.14% Information Technology Dept6.49% Fiscal Services Dept4.85% General Government Dept7.89% General Fund - Department Expenditures 56 City of College Station General Fund Operations & Maintenance Summary EXPENDITURE BY DEPARTMENT FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Police 20,170,450$ 21,663,483$ 21,536,563$ 22,229,712$ 23,026,482$ 6.29%Fire 16,916,819 17,046,491 17,046,304 17,764,993 18,975,543 11.32%Public Works 11,162,508 8,764,182 8,661,962 8,303,174 10,069,849 14.90% Parks and Recreation 6,136,078 6,548,151 6,422,763 5,966,922 6,437,707 -1.69% Recreation Programs*3,289,197 3,431,697 3,324,726 3,388,674 3,388,674 -1.25% Library 1,098,326 1,185,030 1,183,236 1,186,512 1,207,772 1.92%Planning and Development Services 3,243,768 3,986,189 3,910,634 3,986,104 4,290,509 7.63%Information Technology 4,491,009 5,238,279 5,056,059 5,305,709 5,412,172 3.32%Fiscal Services 3,727,249 3,904,488 3,925,659 3,948,593 4,042,380 3.53% General Government 5,220,218 6,370,967 6,250,616 6,406,795 6,580,779 3.29% Pay Plan Contingency - 165,192 326 150,000 150,000 -9.20% TOTAL 75,455,623$ 78,304,149$ 77,318,848$ 78,637,188$ 83,581,867$ 6.74% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 51,419,675$ 55,987,242$ 55,715,525$58,478,232$ 59,971,881$ 7.12% Supplies 2,918,462 3,297,371 3,026,521 3,158,595 3,703,881 12.33%Maintenance 5,800,054 5,514,708 5,350,304 5,423,490 5,707,770 3.50%Purchased Services 13,939,680 12,078,596 11,748,728 10,864,431 12,464,275 3.19%Capital Outlay 1,231,601 1,108,154 1,182,399 406,448 1,428,068 28.87% Indirect Costs** -- 142,159 --N/A G&A Expense (Rec Programs)146,150 152,886 152,886 155,992 155,992 2.03% Pay Plan Contingency - 165,192 326 150,000 150,000 -9.20% TOTAL 75,455,623$ 78,304,149$ 77,318,848$ 78,637,188$ 83,581,867$ 6.74% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Police 202.50 206.50 213.50 213.50 220.50 3.28%Fire 146.00 152.00 157.00 157.00 160.00 1.91%Public Works 56.50 57.00 57.00 57.00 59.00 3.51%Parks and Recreation 60.50 61.00 61.35 61.15 64.15 4.56%Recreation Programs 46.00 46.00 45.40 45.60 45.60 0.44%Library -----N/APlanning and Development Services 38.00 40.50 43.50 43.50 45.50 4.60%Information Technology 30.50 31.50 31.50 31.50 31.50 0.00%Fiscal Services 41.00 45.50 45.00 45.00 46.00 2.22%General Government 44.00 46.50 49.50 49.50 50.00 1.01% TOTAL 665.00 686.50 703.75 703.75 722.25 2.63% 57 POLICE DEPARTMENT CITY OF COLLEGE STATION City Manager Assistant City Manager Chief of Police Policy & Accreditation Internal Affairs Field Operations Bureau Chief Uniform Patrol Division Community Enhancement Northgate Unit Crime Analysis Operational Support Bureau Chief Criminal Investigations Joint Terrorism Task Force Training & Recruiting Special Operations Administrative Services Bureau Chief Technical Services Public Safety Communications Holding Facility Information Services Support Services Administrative Support Specialist PIO/Volunteers 58 City of College Station Police Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Police Administration 1,380,450$ 1,405,473$ 1,492,720$ 1,407,311$ 1,407,311$ 0.13%Uniform Patrol 9,386,649 9,798,360 9,687,207 10,408,409 10,527,933 7.45%Criminal Investigation 2,291,445 2,510,354 2,563,919 2,574,614 2,844,636 13.32%Recruiting and Training 926,750 919,479 1,025,636 977,857 1,061,341 15.43%Support Services 2,713,358 3,130,832 2,929,524 2,881,446 3,048,956 -2.62%Communications 1,400,867 1,674,636 1,603,411 1,645,761 1,772,873 5.87%Jail 638,403 606,706 658,928 689,687 689,687 13.68%Special Operations 988,597 1,000,079 1,052,921 1,049,951 1,079,069 7.90%Information Services 443,933 617,564 522,297 594,676 594,676 -3.71% TOTAL 20,170,450$21,663,483$21,536,563$22,229,712$23,026,482$6.29% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 17,046,301$18,078,886$18,003,741$18,987,158$19,461,001$7.64%Supplies 780,279 877,138 790,383 744,203 908,420 3.57%Maintenance 972,475 404,602 397,340 419,221 419,221 3.61%Purchased Services 1,265,767 2,302,857 2,300,684 2,079,130 2,139,840 -7.08%Capital Outlay 105,628 - 44,415 - 98,000 N/A TOTAL 20,170,450$21,663,483$21,536,563$22,229,712$23,026,482$6.29% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActual Actual Budget Base Budget Budget FY17 to FY18 Police Administration 12.00 12.00 12.00 11.00 11.00 -8.33%Uniform Patrol 100.00 101.00 106.00 106.00 107.00 0.94%Criminal Investigation 23.00 24.00 25.00 25.00 28.00 12.00%Recruiting and Training 6.00 7.00 7.00 8.00 9.00 28.57%Support Services 6.00 6.00 6.00 6.00 6.00 0.00%Communications*36.00 26.00 26.00 26.00 28.00 7.69%Jail*- 11.00 11.00 11.00 11.00 0.00%Special Operations 10.50 10.50 10.50 10.50 10.50 0.00%Information Services 9.00 9.00 10.00 10.00 10.00 0.00% TOTAL 202.50 206.50 213.50 213.50 220.50 3.28% Service Level Adjustments One-Time Recurring Total Two Detectives 121,714$180,361$302,075$Special Investigator 36,062 104,056 140,118Two Public Safety Telecommunicators 6,820 120,292 127,112Police Canine Program 61,448 6,900 68,348Training and Incentives for two SWAT Operators 25,118 5,476 30,594Two Police Assistants 15,970 112,553 128,523Police SLA Total 267,132$529,638$796,770$ *In FY16, the Communications and Jail functions were split into two distinct divisions. In prior years, they were a combined division. 59 POLICE DEPARTMENT STRATEGIC PLAN I.Mission Statement We, the members of the College Station Police Department, in partnership with our community, are committed to providing selfless service to our citizens and visitors. II.Top Departmental Goals for FY18 1.Goal:Reduce Crime a.Strategic Initiative: Core Services & Infrastructure, Neighborhood Integrity 2.Goal:Reduce the Fear of Crime a.Strategic Initiative:Core Services & Infrastructure, Neighborhood Integrity 3.Goal: Improve the Overall Quality of Life in the Community a.Strategic Initiative:Neighborhood Integrity, Improve Mobility 4.Goal:Build and Maintain Effective Partnerships a.Strategic Initiative:Neighborhood Integrity III.Key Departmental Issues & Needs and Potential Responses a.Issue: Inadequate facility space from a functional and growth perspective i.Plan of Action:Continue to work with architects to develop facility design documents and construct new facility ii.Plan of Action: Continue to benchmark with other facilities to determine design and space configuration suitable for our growing needs. b.Issue: Workload Demand Exceeds Resources Resulting in High StressLevel i.Plan of Action:Continue to evaluate workload and associated processes to ensure the most effective and efficient use of existing personnel. ii.Plan of Action:Increase staffing in all divisions in an effort to pursue appropriate shift relief and a more equitable workload distribution. iii.Plan of Action: Encourage participation in the FAST (Fitness and Strength Testing) program to promote a healthy work environment. c.Issue: Improve Long-Term Employee Retention with competitive compensation plans, internal career opportunities and an attractive work environment. i.Plan of Action: Continue internal reviews and adjustments of existing positions, work with Human Resources to establish a competitive pay plan for sworn and professional staff and seek to establish career development opportunities. ii.Plan of Action:Continue staff appreciation and recognition efforts iii.Plan of Action: Continue work on new facilitydevelopment and evaluation of staffing needsto ensure employees have appropriate workspace and equitable workload. d.Issue: Outdated Computer Aided Dispatch, Records Management technology and inventory accounting methodology i.Plan of Action: Continue configuration, implementation and training process for all modules of the new CAD/RMS system. ii.Plan of Action:Go live with all modules, complete CAD/RMS system and work towards compliance with National Incident Based Reporting System (NIBRS). iii.Plan of Action: Hire and train an Inventory Control Specialist to provide for separation of approval and receiving in the Quartermaster section and ultimately 60 POLICE DEPARTMENT STRATEGIC PLAN comply with recommendations of Council and Audit Committee e.Issue: Disproportionate growth of agency vs. city population/ geographical size/ infrastructure/ funding i.Plan of Action: Annually refine the strategic planning process to ensure true City growth is realized, key needs are identified and all personnel have an opportunity to contribute to the development of our future requirements. ii.Plan of Action:A review of all selection and training processes to ensure the most effective and efficient methodologies are being utilized. iii.Plan of Action: Continue evaluation of workload through annual assessments. iv.Plan of Action: Continue efforts to secure additional resources to respond to growth and satisfy staffing requirements. v.Plan ofAction:Secure additional RecruitingandTrainingstafftoassist withthe ever-growing hiring, training, and retention of employees. f.Issue: Reduced abilityto interact with our community due to ever-increasing workload. i.Plan of Action:Continue efforts to increase sworn staff in order to overcome long-term attrition trends and develop strategies to bring effective strength more in line with authorized strength. ii.Plan of Action: Secure additional Community Enhancement staff to work towards eventual assignment of one CEU officer per beat for more community interaction and involvement. iii.Plan of Action:Increase the use of social media as a means of communication, marketing and recruitment through the development of a multi-faceted social media presence. iv.Plan of Action:Secure additional Police Assistants as force multipliers for handling tasks and cases that do not require a sworn Officer or Detective g.Issue: Growing use of technology and digital evidence has increased workload for all personnel and requires specialized training. i.Plan of Action: Secure a Forensic Technician to assist with the growing number of required computer related forensic examinations. ii.Plan ofAction:Secure additional investigators to handle the overwhelming increase of case investigation complexity and overall growing case assignments. h.Issue: Increases in population, student enrollment, and demands for special events at Texas A&M affects our ability to focus upon core responsibilities, improve safety on public roadways and meet staffing demands. i.Plan of Action:Ensure planning processes for special events is well coordinated throughout the Cityand includes adequate staffing and manpower and awareness. ii.Plan of Action:Work with staff to develop standards for special events to ensure they reflect the values of the City of College Station and provide for a safe environment for all. i.Issue: Increased Gang and narcotics violence increases our Crime Rate and threatens the expected quality of life in our community. i.Plan of Action: Secure additional Special Investigations officers in order to be more proactive in addressing these activities. ii.Plant of Action: Secure an SIU Sergeant to oversee special investigation operations. 61 POLICE DEPARTMENT STRATEGIC PLAN IV.Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal III –Core Services and Infrastructure Reduction in Part 1 Major Crimes 2,630 2,834 3,154 III –Core Services and Infrastructure Average response time to Priority 1 calls 7:52 7:58* 6:15 III –Core Services and Infrastructure CID Case Clearance Rate 70% 70% 75% II –Financial Sustainability Percent Turnover Sworn 6.6% 22% 5% II –Financial Sustainability Percent Turnover Communication Operators 45%19% 8% II –Financial Sustainability Percent Turnover Other Professional Staff 16%16% 5% I –Good Governance Percentage of time R&T Division provides instruction 35%69% 70% III –Core Services and Infrastructure Percent of 911 Calls answered within 10 seconds 97% 95%97% III –Core Services and Infrastructure Percent Compliance with Emergency Medical Dispatch protocols 97% 95% 93% II –Financial Sustainability Average Booking time 27 minutes 31 minutes 25 minutes II –Financial Sustainability Evidence Destruction Rate 144% 129% 75% II –Financial Sustainability Annual Efficiency Rate for Report processing 99%99% 95% I – Good Governance CEU Business, Apartment and Neighborhood Contacts 433 327 700 II –Financial Sustainability Number of Volunteer/Intern Hours 5,746 6,907 5,000 *- Due to the change in CAD system, this is an estimated response rate 62 63 FIRE DEPARTMENT CITY OF COLLEGE STATION City Manager Assistant City Manager Fire Chief Fire Marshal Investigations Existing Inspections New Developments Public Education Emergency Management Coordinator Staff Assistant Assistant Chief Division Chief of Operations "A" Shift Battalion Chief "A" Shift Firefighters "B" Shift Battalion Chief "B" Shift Firefighters "C" Shift Battalion Chief "C" Shift Firefighters EMS Battalion Chief Division Chief of Administration / Logistics Quartermaster Fire Training Battalion Chief Accreditation Manager Staff Assistant Secretary 64 City of College Station Fire Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Fire Administration 417,125$ 498,793$ 446,349$ 473,626$ 599,273$ 20.14%Emergency Management 252,512 267,388 258,819 271,903 271,903 1.69%Fire Suppression 10,797,784 10,737,126 10,572,803 11,309,814 11,622,197 8.24% Fire Prevention 855,261 861,141 787,292 740,545 857,101 -0.47% Emergency Medical Services 3,991,900 4,080,975 4,334,000 4,347,528 4,971,593 21.82%Fire Training 602,235 601,068 647,041 621,577 653,476 8.72% TOTAL 16,916,819$ 17,046,491$ 17,046,304$ 17,764,993$ 18,975,543$ 11.32% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 13,213,278$ 14,508,008$ 14,509,981$ 15,044,278$ 15,385,889$ 6.05%Supplies 582,880 667,228 627,892 656,778 804,094 20.51% Maintenance 238,565 257,586 267,745 270,145 312,199 21.20% Purchased Services 2,771,965 1,586,169 1,603,826 1,793,792 1,828,991 15.31% Capital Outlay 110,131 27,500 36,860 - 644,370 2243.16% TOTAL 16,916,819$ 17,046,491$ 17,046,304$ 17,764,993$ 18,975,543$ 11.32% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActual Actual Budget Base Budget Budget FY17 to FY18 Fire Administration 5.00 4.00 4.00 4.00 5.00 25.00% Emergency Management 2.00 2.00 2.00 2.00 2.00 0.00%Fire Suppression 90.00 95.00 100.00 100.00 100.00 0.00% Fire Prevention 7.00 7.00 7.00 7.00 8.00 14.29% Emergency Medical Services 42.00 41.00 41.00 41.00 42.00 2.44%Fire Training - 3.00 3.00 3.00 3.00 0.00% TOTAL 146.00 152.00 157.00 157.00 160.00 1.91% Service Level Adjustments One-Time Recurring Total EMS Safety Captain 219,819$ 139,112$ 358,931$ Extrication Tool Replacement 171,666 4,334 176,000Accreditation Manager 20,206 116,800 137,006 Fire Inspector 42,740 74,866 117,606 Thermal Imaging Camera Replacement 28,000 833 28,833Tech Gen Gear 105,000 2,550 107,550 12 Lead EKG Monitors 239,454 35,170 274,624 Bike EMS Program 10,000 - 10,000Fire SLA Total 836,885$ 373,665$ 1,210,550 65 FIRE DEPARTMENT STRATEGIC PLAN I. Mission Statement The Fire Department focuses on the delivery of emergency services to ensure public safety in the areas of Fire Administration, Emergency Management, Fire Suppression, Fire Prevention, Hazardous Materials, Special Operations, and Emergency Medical Services. II. Top Departmental Goals for FY18 1.Goal: Maintain accredited status with the Center for Public Safety Excellence. a.Strategic Initiative: Core Services & Infrastructure 2.Goal: Begin Commission on Accreditation of Ambulance Services process. a.Strategic Initiative:Core Services & Infrastructure 3.Goal:Plan Fire Station 7, including the design and staffing model that meets current and future needs. a.Strategic Initiative:Core Services & Infrastructure 4.Goal:Develop a holistic comprehensive Standard of Cover and Community Risk Reduction. a.Strategic Initiative:Core Services & Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: Step Plan i.Plan of Action: Develop a Step Plan process, similar to CSPD model. b. Issue: Community Driven Strategic Plan document i.Plan of Action: Establish the community’s expectations of the organization. ii.Plan of Action: Develop a Community Driven Strategic Plan document. c. Issue: CSFD Recruitment i.Plan of Action: Cultivate stronger candidate pool for entry-level jobs by increasing diversity and inclusion in the recruiting and hiring process. ii.Plan of Action: Allocate resources to broaden our recruiting efforts. d. Issue: Needs for Administrative Staff i.Plan of Action: Add Administrative Assistant to assist with Community Risk Reduction and Accreditation. ii.Plan of Action: Add as backup for Executive Assistant/Timekeeper and Quartermaster. 66 FIRE DEPARTMENT STRATEGIC PLAN e. Issue: Control Move-up Pay i.Plan of Action: Control Move-up pay by increasing floater position pool. ii.Plan of Action: Additional personnel in upper ranks to fill empty assignments. f. Issue: Wildfire/Wildland Urban Interface Program i.Plan of Action: Reinforce programs with additional and replacement wildland gear for Station 5. g. Issue: Ensuring the Continuity of Excellent Services i.Plan of Action: Equip all apparatus with 12 lead/Cardiovascular/Pacing capable heart monitors, allowing for rapid Advanced Life Support assessment by first due apparatus. ii.Plan of Action: Replace aging and antiquated equipment: Extrication tools (Jaws of Life), Thermal Imaging Cameras, Knox Key Secures and Dash Cameras. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V- Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal III – Core Services and Infrastructure Retain Class 2 ISO rating YES YES YES III – Core Services and Infrastructure Remain compliant with 252 Performance Indicators outlined in CPSE’s Self- Assessment Manual YES YES YES III – Core Services and Infrastructure Comply with Federal and State regulations, pass inspections YES YES YES III – Core Services and Infrastructure Conduct fire safety education at all CSISD elementary schools YES YES YES III – Core Services and Infrastructure Perform all fire inspections and system tests within 2 business days of request YES YES YES 67 PUBLIC WORKS CITY OF COLLEGE STATION City Manager Deputy City Manager Director City Traffic Engineer Traffic Systems Traffic Engineering Assistant Director Operations Administration Facility Maintenance Sanitation Street, Drainage & Landscape / Irrigation Fleet Services Assistant Director/Capital Projects Land Agents Project Managers 68 City of College StationPublic Works Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Public Works Administration 625,894$ 647,644$ 651,798$ 648,244$ 648,244$ 0.09%Traffic Engineering 322,721 460,458 443,598 441,943 541,943 17.70%Facilities Maintenance 1,805,340 1,825,194 1,811,542 1,443,745 2,619,816 43.54%Capital Projects 901,898 894,592 884,920 924,100 924,100 3.30%Streets Maintenance 5,828,394 3,193,555 3,135,135 3,090,569 3,419,643 7.08%Traffic Signs and Markings 502,226 527,670 556,414 550,958 550,958 4.41%Landscape and Irrigation Maintenance 329,884 323,325 303,964 326,751 426,751 31.99%Traffic Signals 846,151 891,744 874,591 876,864 938,394 5.23% TOTAL 11,162,508$8,764,182$8,661,962$8,303,174$ 10,069,849$14.90% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 3,979,716$4,144,812$4,154,968$4,301,805$ 4,414,042$ 6.50%Supplies 444,718 350,487 336,585 342,681 350,881 0.11%Maintenance 2,440,231 2,089,894 2,047,072 2,107,824 2,349,650 12.43%Purchased Services 4,259,343 2,178,989 2,123,337 1,550,864 2,800,276 28.51%Capital Outlay 38,500 --- 155,000 N/A TOTAL 11,162,508$8,764,182$8,661,962$8,303,174$ 10,069,849$14.90% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActual Actual Budget Base Budget Budget FY17 to FY18 Public Works Administration 5.50 5.00 5.00 5.00 5.00 0.00%Traffic Engineering 2.00 3.00 3.00 3.00 3.00 0.00%Facilities Maintenance 9.00 9.00 9.00 9.00 9.00 0.00%Capital Projects 9.00 9.00 9.00 9.00 9.00 0.00%Streets Maintenance 19.00 19.00 19.00 19.00 20.00 5.26%Traffic Signs and Markings 3.00 4.00 4.00 4.00 4.00 0.00%Landscape and Irrigation Maintenance 3.00 3.00 3.00 3.00 3.00 0.00%Traffic Signals 6.00 5.00 5.00 5.00 6.00 20.00% TOTAL 56.50 57.00 57.00 57.00 59.00 3.51% Service Level Adjustments One-Time Recurring Total Traffic Signal Technician 200$ 61,330$ 61,530$ Facility Maintenance - Corrective Increase 1,047,162 39,900 1,087,062 Traffic Calming Initiative - 100,000 100,000 Streets Dump Truck and Equipment Operator 158,000 71,074 229,074 Curb Repair Funds (Summit and Castlegate II)100,000 - 100,000 Landscape Maintenance Increase 100,000 - 100,000 ADA Compliance Upgrades - Municipal Court/UCS 89,009 - 89,009 Public Works SLA Total 1,494,371$ 272,304$ 1,766,675$ 69 38%/,&:25.6675$7(*,&3/$1 , 0LVVLRQ6WDWHPHQW 7KH3XEOLF:RUNV'HSDUWPHQWZLOOHQKDQFHWKHTXDOLW\RIOLIHLQ&ROOHJH6WDWLRQWKURXJK H[FHOOHQFHLQFXVWRPHUVHUYLFHVDQGHIILFLHQWPDQDJHPHQWRILQIUDVWUXFWXUHDQGFLW\ RZQHGDVVHWV ,, 7RS'HSDUWPHQWDO*RDOVIRU)< Goal: Maintain APWA accreditation DStrategic Initiative )LQDQFLDOO\ 6XVWDLQDEOH &LW\ &RUH 6HUYLFHV DQG ,QIUDVWUXFWXUH Goal: Maintain an effective asset management program DStrategic Initiative:&RUH6HUYLFHVDQG,QIUDVWUXFWXUH Goal: Effective management of capital improvement projects DStrategic Initiative: )LQDQFLDOO\6XVWDLQDEOH&LW\ Goal: Provide a safe and efficient transportation system DStrategic Initiative:,PSURYLQJ0RELOLW\ Goal: Provide superior customer service DStrategic Initiative:&RUH6HUYLFHVDQG,QIUDVWUXFWXUH ,,, .H\'HSDUWPHQWDO,VVXHV 1HHGVDQG3RWHQWLDO5HVSRQVHV D ,VVXH1HHGIRUDGGLWLRQDOUHVRXUFHVIRUVWUHHWUHFRQVWUXFWLRQDQGUHKDELOLWDWLRQ LPlan of Action:,PSOHPHQWSDYHPHQWDVVHVVPHQWSURJUDPWRLQFUHPHQWDOO\ LPSURYHWKHDYHUDJHVFRUHRIWKHVWUHHWLQYHQWRU\ E ,VVXH1HHGIRUDGGLWLRQDOUHVRXUFHVLQWKH)DFLOLW\0DLQWHQDQFH'LYLVLRQ LPlan of Action:,PSOHPHQWFRQGLWLRQDVVHVVPHQWUHVSRQVHSODQIRUVHOHFW FLW\IDFLOLWLHVIRUERWKFRUUHFWLYHDQGSUHYHQWLYHPDLQWHQDQFHQHHGV F ,VVXH5HGXFHWUDIILFDQGFRQJHVWLRQ LPlan of Action:&RQWLQXHGLPSOHPHQWDWLRQRIWKH,QWHOOLJHQW7UDQVSRUWDWLRQ 6\VWHP,760DVWHU3ODQ LLPlan of Action:+LUHQHZVWDIIIRUWKH7UDIILF&RQWURO&HQWHU G ,VVXH,PSURYHWKHGUDLQDJHQHWZRUNWRUHGXFHORFDOL]HGIORRGLQJ LPlan of Action:0DLQWDLQD*,6OD\HURIGUDLQDJHLQIUDVWUXFWXUH LLPlan of Action: ,GHQWLI\GUDLQDJHLPSURYHPHQWSURMHFWVDVSDUWRIWKH'UDLQDJH 0DVWHU3ODQ H ,VVXH5HFUXLWLQJDQGUHWDLQLQJDKLJKO\PRWLYDWHGSURIHVVLRQDOZRUNIRUFH LPlan of Action:&RQWLQXHZRUNLQJZLWK+XPDQ5HVRXUFHVWRHYDOXDWHWKH HIIHFWLYHQHVVRIHVWDEOLVKLQJDIRUPDOFDUHHUSURJUHVVLRQSD\SODQ I ,VVXH'HYHORSPHQWDQGLPSOHPHQWDWLRQRIDQDVVHWPDQDJHPHQWSURJUDP LPlan of Action:,QFRUSRUDWHDZRUNPDQDJHPHQWV\VWHPLQWRWKHQHZHQWHUSULVH UHVRXUFHSODQQLQJV\VWHP J ,VVXH7UDIILF,QIUDVWUXFWXUH0DLQWHQDQFH LPlan of Action:$VSDUWRIWKHDVVHWPDQDJHPHQWSODQGHYHORSDQGPDLQWDLQ DQ LQYHQWRU\ RI DOO FLW\ZLGH WUDIILF LQIUDVWUXFWXUH LQFOXGLQJSDYHPHQW PDUNLQJVVLJQVDQGVLJQDOV K ,VVXH&LW\ZLGH/DQGVFDSH0DLQWHQDQFH,QLWLDWLYH LPlan of Action: $V SDUW RI WKH ODQGVFDSH PDQDJHPHQW SODQ GHYHORS DQG PDLQWDLQDQLQYHQWRU\RIDOOFLW\ZLGHODQGVFDSHLQIUDVWUXFWXUH 70 38%/,&:25.6675$7(*,&3/$1 ,9 .H\3HUIRUPDQFH,QGLFDWRUV.3,V 7KH&ROOHJH6WDWLRQ&LW\&RXQFLOKDVVHWWKHVWUDWHJLFGLUHFWLRQIRUWKHFLW\JRYHUQPHQWWKURXJK GHYHORSPHQWRIVHYHQVWUDWHJLFJRDOV,*RRG*RYHUQDQFH,,)LQDQFLDO6XVWDLQDELOLW\,,,&RUH 6HUYLFHVDQG,QIUDVWUXFWXUH,91HLJKERUKRRG,QWHJULW\9'LYHUVHDQG*URZLQJ(FRQRP\9, ,PSURYLQJ0RELOLW\9,,±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±1XPEHURIUHVLGHQWLDO FXVWRPHUVSHUURXWHPDQDJHU ,,,&RUH 6HUYLFHVDQG ,QIUDVWUXFWXUH )OHHW6HUYLFHV±1XPEHURISUHYHQWDWLYH PDLQWHQDQFHZRUNRUGHUVSHUGD\ 71 PARKS AND RECREATION CITY OF COLLEGE STATION City Manager Deputy City Manager Director Assistant Director Park Operations & Maintenance Division East District South District West District Cemetery Recreation Division Aquatics Sports Centers (LRC,SWCC,LCNC) Project & Asset Manager Administration Tourism Division Tourism - Events Tourism - Sports Library 72 City of College Station Parks and Recreation Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Administration 524,320$ 543,717$ 543,438$ 537,765$ 638,598$ 17.45%Recreation 1,082,146 890,840 854,707 787,282 847,282 -4.89%Special Facilities 2,541 7,778 1,851 5,927 5,927 -23.80%Parks Operations 4,122,229 4,723,053 4,621,506 4,241,457 4,551,409 -3.63%Cemetery*404,842 382,763 401,261 394,491 394,491 3.06% TOTAL 6,136,078$6,548,151$6,422,763$5,966,922$ 6,437,707$ -1.69% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 3,290,092$3,605,798$3,509,245$3,815,330$ 4,062,535$ 12.67%Supplies 484,945 467,660 453,298 439,066 527,996 12.90%Maintenance 680,067 893,459 872,798 899,473 899,873 0.72%Purchased Services 2,008,226 1,913,784 1,921,380 1,565,286 1,575,286 -17.69%Capital Outlay 642,577 630,207 628,799 251,941 376,191 -40.31%Indirect Costs (969,829) (962,757) (962,757) (1,004,174)(1,004,174)4.30% TOTAL 6,136,078$6,548,151$6,422,763$5,966,922$ 6,437,707$ -1.69% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActual Actual Budget Base Budget Budget FY17 to FY18 Administration 7.50 7.25 7.00 7.00 8.00 14.29%Recreation 5.70 6.05 5.55 5.85 5.85 5.41%Special Facilities -----N/AParks Operations 43.30 43.70 44.50 44.50 46.50 4.49%Cemetery 4.00 4.00 4.00 4.00 4.00 0.00% TOTAL 60.50 61.00 61.05 61.35 64.35 5.41% Service Level Adjustments One-Time Recurring TotalBusiness Services Manager 2,915$ 97,918$ 100,833$ GIS Analyst 2,915 86,845 89,760Toro Workman HDX Auto & Pro sweep Attachment (50% GF)20,000 - 20,000Toro Debris Blower 15,000 450 15,450Turfco Top Dresser 15,000 450 15,450Operations Supervisor & Vehicle (50% GF)16,850 31,221 48,071Operations Supervisor & Vehicle (50% HOT)- 31,221 31,221TAAF Games of Texas Fee (100% HOT)10,000 - 10,000TAAF Games of Texas Operations (100% HOT)50,000 - 50,000Turf Maint Increase (100% HOT)- 30,000 30,000Weathermatic System 57,400 2,600 60,000Parks and Recreation SLA Total 190,080$ 280,705$ 470,785$ 73 City of College Station Recreation Programs Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Sports Programs 1,184,382$ 1,194,505$ 1,178,623$ 1,219,897$ 1,219,897$ 2.13%Aquatics 1,028,946 1,027,981 992,045 914,578 914,578 -11.03% Instruction 159,369 147,824 160,524 168,580 168,580 14.04% Southwood/Lincoln/Lick Creek Centers 916,500 1,061,387 993,534 1,085,619 1,085,619 2.28% TOTAL 3,289,197$ 3,431,697$ 3,324,726$ 3,388,674$ 3,388,674$ -1.25% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 1,262,293$ 1,403,449$ 1,339,389$ 1,408,438$ 1,408,438$ 0.36%Supplies 203,281 275,033 221,517 244,524 244,524 -11.09%Maintenance 55,664 86,023 87,171 86,933 86,933 1.06% Purchased Services 491,015 419,611 283,487 469,238 469,238 11.83% Capital Outlay 160,965 131,938 135,360 19,375 19,375 -85.32% Indirect Costs 969,829 962,757 1,104,916 1,004,174 1,004,174 4.30%G&A Expense 146,150 152,886 152,886 155,992 155,992 2.03% TOTAL 3,289,197$ 3,431,697$ 3,324,726$ 3,388,674$ 3,388,674$ -1.25% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Sports Programs 2.20 1.90 1.90 1.90 1.90 -13.64%Aquatics 1.75 1.30 1.00 1.00 1.00 -42.86% Concessions -----N/A Instruction 0.50 0.50 0.50 0.50 0.50 0.00% SW Center, Lincoln Center 4.30 5.05 5.05 4.75 4.75 10.47%Conference Center -----N/ATemp/Seasonal 37.25 37.25 37.25 37.25 37.25 0.00% - TOTAL 46.00 46.00 45.70 45.40 45.40 -0.66% 74 PROGRAM REVENUE DIRECT COST INDIRECT COST FIELD COST G&A TOTAL COST % OF REV RECOVERY SUBSIDY Adult Softball 102,500$ 145,502$ 47,348$ 42,000$ 10,185$ 245,035$ 41.83% (142,535)$ Adult Volleyball 12,000 36,906 7,982 - 2,583 47,471 25.28% (35,471) Youth Basketball 55,000 58,188 7,982 - 4,073 70,243 78.30% (15,243)Youth Football 25,000 35,441 20,337 10,500 2,481 68,759 36.36% (43,759) Youth Volleyball 15,000 27,839 7,982 - 1,949 37,770 39.71% (22,770) Adult Kickball 25,000 26,319 18,278 12,600 1,842 59,039 42.34% (34,039) Challenger Sports 1,000 10,675 13,029 700 747 25,151 3.98% (24,151) Tennis 15,000 29,852 7,982 - 2,090 39,924 37.57% (24,924)No-Fee Programs - 15,075 344,676 247,800 1,055 608,606 0.00% (608,606) Summer Track 1,000 9,268 7,982 -649 17,899 5.59% (16,899) TOTAL SPORTS 251,500$ 395,065$ 483,578$ 313,600$ 27,654$ 1,219,897$ 20.62% (968,397)$ Xtra Ed 55,000$ 124,802$ 35,042$ -$ 8,736$ 168,580$ 32.63% (113,580)$ TOTAL INSTRUCT 55,000$ 124,802$ 35,042$ -$ 8,736$ 168,580$ 32.63% (113,580)$ SW Pool 56,500$ 157,378$ 17,016$ -$ 11,016$ 185,410$ 30.47% (128,910)$ Thomas Pool 21,000 120,604 14,472 - 8,442 143,518 14.63% (122,518)Adamson Lagoon 250,000 303,253 25,918 - 21,229 350,400 71.35% (100,400) Splash Pads - 5,702 9,385 -399 15,486 0.00% (15,486) Swim Lessons 85,000 90,677 19,559 - 6,347 116,583 72.91% (31,583) Water Fitness 1,000 14,740 8,114 - 1,032 23,886 4.19% (22,886) Swim Team 20,000 64,148 10,658 - 4,489 79,295 25.22% (59,295)TOTAL AQUATICS 433,500$ 756,502$ 105,122$ -$ 52,954$ 914,578$ 47.40% (481,078)$ SW Center-Senior 15,500$ 200,092$ 16,708$ -$ 14,006$ 230,806$ 6.72% (215,306)$ Lincoln Center 69,000 550,089 42,142 - 38,506 630,737 10.94% (561,737) Lick Creek - 106,208 3,991 7,435 117,634 (117,634) SW Center-Comm 25,650$ 95,749$ 3,991$ -$ 6,702$ 106,442 24.10% (80,792) TOTAL CENTERS 110,150$ 952,138$ 66,832$ -$ 66,649$ 1,085,619$ 10.15% (975,469)$ TOTAL 850,150$ 2,228,507$ 690,574$ 313,600$ 155,993$ 3,388,674$ 25.09% (2,538,524)$ CITY OF COLLEGE STATION FY18 APPROVED BUDGET - RECREATION PROGRAMS 75 PARKS AND RECREATION STRATEGIC PLAN I. Mission Statement “To provide a diversity of facilities and leisure services which are geographically and demographically accessible to our citizens.” II. Top Departmental Goals for FY18 1. Provide facilities and programs as per the 2011-2020 Parks and Recreation Master Plan. Strategic Initiative: Providing Core Services and Infrastructure Neighborhood Integrity 2. Provide and maintain quality parks, facilities and urban landscaping. Strategic Initiative: Providing Core Services and Infrastructure Neighborhood Integrity 3. Provide City cemetery spaces, grounds maintenance, and customer service. Strategic Initiative: Providing Core Services and Infrastructure Neighborhood Integrity 4. Provide helpful, friendly, customer-oriented library services to Brazos County residents. Strategic Initiative: Providing Core Services and Infrastructure 5. Use the Recreation Programs Org to identify the costs and revenues associated with Sports, Instruction, Aquatics, the Southwood Community Center, the Lincoln Recreation Center, and the Lick Creek Nature Center. Strategic Initiative: Providing Core Services and Infrastructure 6. Promote, solicit, and conduct tourism events to bring visitors to College Station. Strategic Initiative: Providing Core Services and Infrastructure Neighborhood Integrity 7. Expand marketing to inform the public of the benefits of Parks and Recreation, emphasizing the Economic Impact of Parks, the Health and Wellness benefits, and the Quality of Life aspects. Strategic Initiative: Providing Core Services and Infrastructure Neighborhood Integrity III. Key Departmental Issues & Needs and Potential Responses 1. Issue: Maintain 7 acres of Parkland per 1,000 citizens a. Response: Purchase additional Community Parkland 2. Issue: Provide high quality services to citizens a. Response: Conduct citizen satisfaction surveys b. Maintain 90% park maintenance score on Park Facility Inspections 3. Issue: Provide City cemetery spaces, grounds maintenance, and customer service. a. Response: Provide cemetery spaces (regular, infant, niche) 4. Issue: Provide helpful, friendly, customer-oriented library services to Brazos County residents. a. Response: Conduct program and facility surveys on Library Services. b. Conduct/facilitate Library Services Audit 5. Issue: Utilization of the Recreation Program Org to identify the costs and revenues associated with Sports, Instruction, Aquatics, the Southwood Community Center, and the Lincoln Recreation Center. a. Response: Adjust Program fee structure to help programs to meet Council percent recovery policy in each Recreation Fund area. 6. Issue: Promote, solicit, and conduct tourism events to bring visitors to College Station. 76 PARKS AND RECREATION STRATEGIC PLAN a. Response: Focus emphasis on Sports Tourism and hosting of a variety of tournaments and expanding special event offerings. b. Construct and expand athletic facilities (Veteran’s Park and Southeast Community Park) c. Strengthen relationships and facilitation of local leagues and sports organizations, and outside organizations such as the CVB. d. Revise field use schedules to facilitate additional tournaments 7. Issue: Expand marketing to inform the public of the benefits of Parks and Recreation, emphasizing the Economic Impact of Parks, the Health and Wellness benefits, and the Quality of Life aspects. a. Response: Update the Parks and Recreation website b. Produce three comprehensive Activity Guides per year c. Work closely with Public Communications on marketing materials d. Produce monthly newsletters and information e-mails e. Utilize Rec-Trac data to target marketing opportunities IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal III-Core Services and Infrastructure # of parks 58 58 59 III-Core Services and Infrastructure # acres of park land 1,374 1,374 1,485 III-Core Services and Infrastructure # acres of park land per 1,000 population 12.84 12.5 12.9 III-Core Services and Infrastructure Residents per Park 1,845 1,896 1,949 II-Financial Sustainability Total General Fund Budget (including Library)$10,334,655 $10,424,733 $10,197,213 II-Financial Sustainability Total Revenues $1,130,753 $1,090,256 $1,104,750 II-Financial Sustainability % Recovery of Expenditures through Revenues 10.9%9.9%10.8% II-Financial Sustainability Per Capita costs for services $86.02 $90.20 $79.06 III-Core Services and Infrastructure Library Visits 240,790 209,446 200,000 III-Core Services and Infrastructure Library Circulation 508,481 497,257 450,000 III-Core Services and Infrastructure Cemetery spaces sold 172 185 200 III-Core Services and Infrastructure Columbarium Niches sold 40 45 50 III-Core Services and Infrastructure Cemetery total burials 147 145 150 III-Core Services and Infrastructure Sports Programs participants 17,200 15,170 18,000 III-Core Services and Infrastructure Instruction programs participants 972 1,500 1,500 III-Core Services and Infrastructure Aquatics program participants 98,631 102,635 110,000 III-Core Services and Infrastructure Recreation Centers participants 34,100 41,500 42,000 III-Core Services and Infrastructure Special Events held 72 78 80 III-Core Services and Infrastructure Special Events participants 99,480 121,490 125,000 III-Core Services and Infrastructure Athletic Tournaments/Events held 52 56 60 III-Core Services and Infrastructure Athletic Tournaments/Events participants 133,561 129,625 150,000 77 COLLEGE STATION LIBRARY CITY OF COLLEGE STATION City Manager Deputy City Manager Parks & Recreation Director Community Librarian 78 City of College Station Library Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Library 1,098,326$ 1,185,030$ 1,183,236$ 1,186,512$ 1,207,772$ 1.92% TOTAL 1,098,326$ 1,185,030$ 1,183,236$ 1,186,512$ 1,207,772$ 1.92% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits -$ -$ -$ -$ -$ N/A Supplies 755 913 1,124 849 849 -7.01%Maintenance 1,778 2,185 1,785 2,215 2,215 1.37%Purchased Services 1,051,143 1,096,623 1,095,018 1,098,139 1,119,399 2.08%Capital Outlay 44,650 85,309 85,309 85,309 85,309 0.00% TOTAL 1,098,326$ 1,185,030$ 1,183,236$ 1,186,512$ 1,207,772$ 1.92% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Library - - - - - N/A TOTAL - - - - - N/A Service Level Adjustments One-Time Recurring Total O&M Increase -$ 21,260$ 21,260$ Library SLA Total -$ 21,260$ 21,260$ 79 PLANNING & DEVELOPMENT SERVICES CITY OF COLLEGE STATION City Manager Deputy City Manager Director Planning and Development Services Assistant Director Planning Greenways GIS Building Official Development Coordinator City Engineer Transportation 80 City of College Station Planning and Development Services Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Administration 351,992$ 337,925$ 356,144$ 354,369$ 354,369$ 4.87% Civil Engineering 920,268 1,238,052 1,186,190 1,213,844 1,333,315 7.69%Building 523,518 719,958 692,749 701,667 708,147 -1.64%Development Coordination 585,071 597,493 603,852 650,380 650,380 8.85% Planning 523,265 722,584 720,168 727,327 905,781 25.35%Transportation 169,799 125,046 116,082 117,754 117,754 -5.83%Greenways 103,013 149,577 149,512 138,121 138,121 -7.66% Geographic Info. Services 66,842 95,554 85,937 82,642 82,642 -13.51% TOTAL 3,243,768$ 3,986,189$ 3,910,634$ 3,986,104$ 4,290,509$ 7.63% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 2,719,030$ 3,300,650$ 3,259,943$ 3,448,381$ 3,646,996$ 10.49%Supplies 43,958 85,564 51,055 67,119 88,639 3.59%Maintenance 48,576 60,100 55,572 67,381 67,381 12.11% Purchased Services 413,616 539,875 519,064 403,223 487,493 -9.70%Capital Outlay 18,588 - 25,000 - - N/A TOTAL 3,243,768$ 3,986,189$ 3,910,634$ 3,986,104$ 4,290,509$ 7.63% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Administration 2.00 2.00 2.00 2.00 2.00 0.00% Civil Engineering 9.00 10.00 12.00 12.00 13.00 8.33% Building 8.00 8.00 9.00 9.00 9.00 0.00%Development Coordination 9.00 9.00 9.00 9.00 9.00 0.00%Planning 7.00 8.00 8.00 8.00 9.00 12.50% Transportation 1.00 1.00 1.00 1.00 1.00 0.00% Greenways 1.00 1.00 1.00 1.00 1.00 0.00%Geographic Info. Services 1.00 1.50 1.50 1.50 1.50 0.00% TOTAL 38.00 40.50 43.50 43.50 45.50 4.60% Service Level Adjustments One-Time Recurring Total Staff/Senior Planner 6,760$ 96,694$ 103,454$ Engineer 7,580 111,891 119,471 Laptops for Building Inspectors 6,480 - 6,480 Neighborhood Plan Implementation 75,000 - 75,000 Planning and Development Services SLA Total 95,820$ 208,585$ 304,405$ 81 3/$11,1* '(9(/230(176(59,&(6 675$7(*,&3/$1 , 0LVVLRQ6WDWHPHQW +HOSLQJNHHS&ROOHJH6WDWLRQDVDIHDQGSURVSHURXVFRPPXQLW\ ZLWKDVSHFLDOHPSKDVLVRQFUHDWLQJSODFHVRIODVWLQJYDOXHWKDWHQULFKSHRSOH¶VOLYHV 'HSDUWPHQW6WUDWHJ\ :HZLOODFKLHYHRXUPLVVLRQWKURXJK o 6RXQGPDQDJHPHQW o 3URIHVVLRQDOSODQQLQJ o 7KRURXJKDQGUHVSRQVLYHSURMHFWUHYLHZDQGFRQVWUXFWLRQLQVSHFWLRQV o 3URYLGLQJDVVLVWDQFHLQVSHFLDOSODFHVQHLJKERUKRRGVGLVWULFWVFRUULGRUVHWFWRDLG LQPDLQWDLQLQJWKHLUVWUHQJWKYLWDOLW\DQGLQWHJULW\ ,, 7RS)LYH'HSDUWPHQWDO*RDOVIRU)< Goal:3URYLGHRQJRLQJWUDLQLQJIRUQHZHPSOR\HHVHQFRXUDJHFHUWLILFDWLRQVDQG SURIHVVLRQDOOLFHQVHVDQGDFWLYHO\SXUVXHHPSOR\HHUHWHQWLRQ 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GHYHORSPHQWRIVHYHQVWUDWHJLFJRDOV,*RRG*RYHUQDQFH,,)LQDQFLDO6XVWDLQDELOLW\,,,&RUH 6HUYLFHVDQG,QIUDVWUXFWXUH,91HLJKERUKRRG,QWHJULW\9'LYHUVHDQG*URZLQJ(FRQRP\9, ,PSURYLQJ0RELOLW\9,,±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ity Manager Assistant City Manager IT Director Assistant IT Director GIS Coordinator GIS Technician GIS Intern E-GOV Coordinator Business Systems Manager Systems Analyst (5) DBA Technology Services Coordinator Technology Services Specialists (5) Lead Tech Services Specialist Technology Services Rep (2) Network Analyst (2) Network Admin Communications Services Coordinator Senior Communications Technician Communications Technician (3) Tech Admin Support Specialist Mail (2) 84 City of College Station Information Technology Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Information Technology Administration 464,133$ 465,833$ 484,060$ 495,838$ 495,838$ 6.44% E-Government 99,867 88,172 84,963 90,856 90,856 3.04% Geographic Information Services 192,372 228,562 217,869 231,537 231,537 1.30%Mail 85,791 92,598 93,546 95,913 95,913 3.58%Technology Services 678,361 829,774 786,060 916,036 916,036 10.40%Business Services 1,620,358 2,257,742 2,121,955 2,164,773 2,164,773 0.00%Network Services 470,715 441,137 438,996 412,093 473,241 14.84%Communication Services 879,411 834,461 828,610 898,663 943,978 13.12% TOTAL 4,491,009$ 5,238,279$ 5,056,059$ 5,305,709$ 5,412,172$ 3.32% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 2,235,582$ 2,537,194$ 2,467,675$ 2,601,513$ 2,601,513$ 2.54%Supplies 211,227 359,525 341,857 471,254 577,717 60.69%Maintenance 1,340,050 1,699,177 1,602,541 1,548,011 1,548,011 -8.90%Purchased Services 605,087 622,383 623,986 664,931 664,931 6.84%Capital Outlay 99,063 20,000 20,000 20,000 20,000 0.00% TOTAL 4,491,009$ 5,238,279$ 5,056,059$ 5,305,709$ 5,412,172$ 3.32% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Information Technology Administration 3.00 3.00 3.00 3.00 3.00 0.00% E-Government 1.00 1.00 1.00 1.00 1.00 0.00% Geographic Information Services 2.25 2.25 2.25 2.25 2.25 0.00% Mail 1.25 1.25 1.25 1.25 1.25 0.00% Technology Services 9.00 9.00 9.00 9.00 9.00 0.00% Business Services 6.00 7.00 7.00 7.00 7.00 0.00% Network Services 3.00 3.00 3.00 3.00 3.00 0.00% Communication Services 5.00 5.00 5.00 5.00 5.00 0.00% TOTAL 30.50 31.50 31.50 31.50 31.50 0.00% Service Level Adjustments One-Time Recurring Total Cisco Phone System Gateway Replacement 45,315$ -$ 45,315$ VMware vRealize Operations Manager Software 61,148 - 61,148 Information Technology SLA Total 106,463$ -$ 106,463$ 85 INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN I. Mission Statement Provide leadership, process governance, architecture resources and expertise in developing, deploying and maintaining modern information technologies to improve government efficiency and effectiveness. II. Top Departmental Goals for FY18 1.Goal:Continue implementation of major enterprise systems, specifically the Enterprise Resource Planning System Replacement and the CAD/RMS system replacement a.Strategic Initiative: Financially Sustainable City b.Strategic Initiative: Core Infrastructure and Services 2.Goal:Develop city wide plan and obtain resources to achieve PCI Compliance. a.Strategic Initiative: Core Infrastructure and Services 3.Goal: Continue substantial progress toward implementing the Information Technology Infrastructure Library (ITIL) framework a.Strategic Initiative:Core Infrastructure and Services 4. Goal:Continue to develop and promote the Open Data Portal. a. Strategic Initiative:Good Governance III. Key Departmental Issues & Needs and Potential Responses a. Issue: Security of electronic data particularly with respect to payment processing remains a challenge. i.Plan of Action: Develop a comprehensive plan based on the 2016 Assessment to achieve full PCI Compliance by the end of FY 2019. b. Issue: The City Website was last updated in 2009. Newer technologies and functionality to provide better capability for staff and citizens exist. i.Plan of Action:Complete the Website Upgrade project. c. Issue: Video Surveillance i.Plan of Action: A FY 18 CIP request was approved that provides a multi-year project to bring city video surveillance under a common management system. d. Issue: Mobile workers cannot efficiently access business applications on the city network. i.Plan of Action: A CIP request was submitted and approved for the FY 15 budget to fund the infrastructure hardware and software that will permit city employees to access the city network and applications from the field, regardless of the mobile device they are using. Implementation of this initiative is delayed due to ICE Project schedule changes. e. Issue: Wireless infrastructure requires upgrade. i.Plan of Action: The demand for wireless access within city facilities continues to grow. The current wireless infrastructure is no longer supported by the vendor. A CIP was approved for FY 18 that will upgrade the wireless infrastructure. 86 INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal III-Core Services & Infrastructure Critical System Up-time at or above 99.9% (excl planned downtime)99.9 99.95% 99.9% III-Core Services & Infrastructure Provide customer service to City Staff rated at Satisfied or Highly Satisfied on the Annual IT Customer Satisfaction Survey N/A N/A 85% I-Good Governance Tech Plan annually aligned with Council Strategic Plan 100% 100% 100% 87 FISCAL SERVICES CITY OF COLLEGE STATION City Manager Assistant City Manager Finance Director Purchasing Manager Purchasing & Contracts Municipal Court Administrator Court Operations Budget Manager Budget Operations Accounting Operations Manager Financial Reporting Payroll Accounts Payable Accounts Receivable Treasury Manager Financial Systems Manager Utility Customer Service Manager Billing / Collections Meter Services 88 City of College Station Fiscal Services Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Fiscal Administration 416,738$ 366,059$ 384,523$ 395,254$ 405,254$ 10.71%Accounting / Treasury Operations 650,392 1,009,711 1,002,802 989,327 1,050,201 4.01% Purchasing 411,385 425,095 438,075 417,364 417,364 -1.82%Budget 879,090 675,255 662,503 671,311 671,311 -0.58% Municipal Court 1,167,104 1,220,867 1,226,236 1,259,579 1,282,492 5.05% Judiciary 202,540 207,501 211,520 215,758 215,758 3.98% TOTAL 3,727,249$ 3,904,488$ 3,925,659$ 3,948,593$ 4,042,380$ 3.53% EXPENDITURES BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 3,153,940$ 3,279,657$ 3,284,678$ 3,420,540$ 3,497,487$ 6.64% Supplies 48,456 43,631 50,213 35,019 39,359 -9.79%Maintenance 10,987 6,702 6,894 6,804 6,804 1.52% Purchased Services 502,366 544,798 554,174 456,407 468,907 -13.93%Capital Outlay 11,500 29,700 29,700 29,823 29,823 0.41% TOTAL 3,727,249$ 3,904,488$ 3,925,659$ 3,948,593$ 4,042,380$ 3.53% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActual Actual Budget Base Budget Budget FY17 to FY18 Fiscal Administration 2.50 3.50 3.00 3.00 3.00 0.00%Accounting / Treasury Operations 7.00 8.00 12.00 12.00 13.00 8.33% Purchasing 5.00 5.00 5.00 5.00 5.00 0.00%Budget 8.00 10.00 6.00 6.00 6.00 0.00% Municipal Court 17.00 17.50 17.50 17.50 17.50 0.00%Judiciary 1.50 1.50 1.50 1.50 1.50 0.00% TOTAL 41.00 45.50 45.00 45.00 46.00 2.22% Service Level Adjustments One-Time Recurring Total Finance Support Specialist 4,340$ 56,534$ 60,874$ Annual ERP Training - 10,000 10,000 Temporary Assistance Court for Auditing Backlog 22,913 - 22,913Fiscal Services SLA Total 27,253$ 66,534$ 93,787$ 89 FISCAL SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The Fiscal Services Department provides effective and efficient financial management services to internal and external customers. We promote and support fiscal responsibility through education and training, asset protection, accurate record keeping and reporting, quality purchasing practices and sound cash management through short and long range budget, financial and strategic planning. II. Top 5 Departmental Goals for FY18 1.Goal: Finance will set a standard of excellence by providing timely and accurate financial information to our internal departments, citizens and business community. a.Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure 2.Goal: Municipal Court will ensure compliance with all federal and state laws and local ordinances while providing efficient, uniform and fair administration of Court business. a.Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure 3.Goal: Utility Customer Service will provide timely services including connecting water and electric meters, capturing utility consumption and providing accurate billing and efficient collection services for electric, water, sewer, sanitation and drainage and roadway maintenance fees. a.Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure 4.Goal: Finance will improve efficiency and responsiveness by improving its business processes related to payroll and integrating payroll processing into a modernized ERP system a.Strategic Initiative: Good Governance, Financially Sustainable City, Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: ERP Project Implementation –HR / Payroll, Fixed Assets and Utility Customer Service Plan of Action: With the implementation of a modernized ERP system additional resources are required to successfully implement the system and generate reporting for departments while meeting the existing service levels of the department. b. Issue: Staffing Utilization Risks – Accounting Operations/Treasury/Financial Reporting/Budget/Purchasing Plan of Action: Review the professional development and training plan for all employees to help retain the significant number of new personnel in the department. 90 FISCAL SERVICES DEPARTMENT STRATEGIC PLAN Develop a succession plan for key positions in the department to ensure all required service levels can be met on an consistent basis basis. c. Issue: Municipal Court Payment Options and Reporting Plan of Action: Municipal Court is preparing for a software change to replace the current credit card processing software. This will provide online inquiry and credit card processing in a more seamless manner. This change will improve customer service by allowing defendants to make full or partial payments via the online payment portal. There are also software interfaces that are anticipated that will make reporting easier. d. Issue: Utility Customer Service – Meeting service demands as the number of utility accounts continues to increase. Plan of Action: Implement the utility billing module of the ERP system and participate in the review, selection and implementation of a modernized, efficient work order system. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal I-Good Governance Number of Municipal Court cases disposed by payment, deferred disposition or judicial hearing 32,408 28,559 25,140 est I-Good Governance Municipal Court case disposition rate.130%123%122% II-Financial Sustainability Receipt of Certificate of Excellence in Financial Reporting, Budget Presentation and Public Procurement. Received all 3 Received all 3 Receive 3 of 5 eligible stars II-Financial Sustainability Expenditures and Budgeted Expenditures posted weekly on the City Website via Socrata.Yes Yes Yes II-Financial Sustainability Percent of City’s total expenditures handled through Fiscal Services with quotes, bids or proposals obtained whenever feasible. 96.06% 95.40% 95.00% II-Financial Sustainability Yield to Maturity on Investment Portfolio equal or greater than US Treasury Bill / Note. COCS =.685% Tbill = .294% COCS =1.431% Tbill = 1.05% Greater than US Treasury Bill / Note Rate III-Core Services and Infrastructure Utility Customer Service –Percent of Utility payments processed by electronic means (EFT, automated check, website) 70.61% 70.24%70% 91 GENERAL GOVERNMENT CITY OF COLLEGE STATION City Council Internal Auditor City Manager's Office Public Communications & Marketing Human Resources Community Services Economic Development City Secretary Legal 92 City of College Station General Government Department Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Mayor & Council 28,165$ 39,322$ 45,159$ 32,348$ 45,141$ 14.80%City Secretary’s Office 465,143 529,586 536,598 534,065 534,065 0.85%Internal Auditor 182,396 219,583 220,254 226,384 229,384 4.46%City Manager’s Office 939,432 1,389,602 1,418,199 1,391,331 1,391,331 0.12%Economic Development 365,175 430,621 398,273 445,470 445,470 3.45% Legal 1,074,000 1,177,890 1,161,725 1,207,365 1,207,365 2.50% Public Comm/Neighborhood Svcs 865,499 938,264 851,369 969,769 969,769 3.36% Community Services 605,290 653,867 651,252 733,552 759,194 16.11%Human Resources 695,119 992,232 967,787 866,511 999,060 0.69% TOTAL 5,220,218$ 6,370,967$ 6,250,616$ 6,406,795$ 6,580,779$ 3.29% EXPENDITURES BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActualBudget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 4,519,443$ 5,128,788$ 5,185,905$ 5,450,789$ 5,493,980$ 7.12% Supplies 117,963 170,192 152,597 157,102 161,402 -5.16% Maintenance 11,660 14,980 11,386 15,483 15,483 3.36% Purchased Services 571,152 873,507 723,772 783,421 909,914 4.17%Capital Outlay -183,500 176,956 -- -100.00%- TOTAL 5,220,218$ 6,370,967$ 6,250,616$ 6,406,795$ 6,580,779$ 3.29% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActualActualBudget Base Budget Budget FY17 to FY18 Mayor & Council -----N/A City Secretary’s Office 5.50 5.50 5.50 5.50 5.50 0.00% Internal Auditor 2.00 2.00 2.00 2.00 2.00 0.00% City Manager’s Office 7.00 5.00 7.00 7.00 7.00 0.00% Economic Development *-2.00 2.00 2.00 2.00 0.00%Legal 9.00 9.00 10.00 10.00 10.00 0.00%Public Communications 7.00 7.00 7.00 7.00 7.00 0.00%Community Services 6.50 8.00 8.00 8.00 8.50 6.25%Human Resources 7.00 8.00 8.00 8.00 8.00 0.00% TOTAL 44.00 46.50 49.50 49.50 50.00 1.01% Service Level Adjustments One-Time Recurring Total City Council - Supplies 1,300$ 4,000$ 5,300$ City Council - Memberships - 600 600City Council - Travel/Training - 6,893 6,893Community Services - Transfer .5 FTE from CD -25,642 25,642Internal Audit - Peer Review 3,000 - 3,000Human Resources - Temp Staff 61,149 -61,149 Human Resources - Compensation Survey (annual)-70,000 70,000 Human Resources - Intern/Student Worker -1,400 1,400 General Government SLA Total 65,449$ 108,535$ 173,984$ * Economic Development activities were moved from City Manager's Office to establish a separate department in FY16. 93 CITY SECRETARY’S OFFICE STRATEGIC PLAN I. Mission Statement Our mission is to support, facilitate, and strengthen the City of College Station legislative process; maintain the integrity of the election process; and to exceed customer expectations through increased interaction, expanded services, technological improvements and continuous learning. II. Top 5 Departmental Goals for FY18 1.Goal:Assist the State in the development of the Home Burial Project a.Strategic Initiative:Good Governance 2.Goal:Increase city-wide understanding of the City’s retention policy and relating the TSLAC schedules to individual departments a.Strategic Initiative: Good Governance 3.Goal: Improve digitization across all departments and software platforms a.Strategic Initiative:Good Governance 4.Goal: Implement Legistar city-wide for all Boards and Commissions a.Strategic Initiative:Good Governance III. Key Departmental Issues & Needs and Potential Responses a. Issue: With the implementation of a new remote system for Vitals records, staff must be adequately trained on Vitals Statistics processes. i.Plan of Action: Increase budget dollars allocated to training. ii.Plan of Action: Actively search out training opportunities with the State, and establish an aggressive schedule for cross-training. iii.Plan of Action: Continue to support and maintain good relationships with outside entities, such as hospitals, funeral homes, county, state and other Registrars throughout the state. b. Issue: Community growth is increasing the number of birth and death records and the requisite workload related to timely recording. i.Plan of Action: Make sure the necessary staff, processes, and procedures are in place to handle c. Issue: 50% of departmental requests for records destruction have some form of deficiency related to inaccurate information, classification, or description of records. i.Plan of Action: Reduce the percentage of deficient requests through training tailored to each department’s needs. d. Issue: Obsolete legacy media, such as microfilm and microfiche, for records preservation. i. Coordinate with vendor to convert legacy media to .tiff or .pdf, then stored in Laserfiche repository. 94 CITY SECRETARY’S OFFICE STRATEGIC PLAN e. Issue: Duplication of records throughout the City due to a lack of understanding of who holds the record copy. i.Plan of Action: Create schedules for each department to assist with the understanding of what is their record and what is not. f. Issue: Departmental reluctance to utilize Laserfiche as their records management solution i.Plan of Action: Regardless of the software used to generate the record, integrate imaging with software capabilities (primarily Laserfiche) to capture records and store them ii.Plan of Action: Implement destruction schedules for physical records after examining procedure and appropriate safeguards to ensure quality control and compliance with state statutes IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V- Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal I-Good Governance % of deficient department requests for destruction of records which have met their retention 50%20%0% III-Core Services and Infrastructure % of time Death certificates are provided within 1 day of request 100%100%100% III-Core Services and Infrastructure % of time Abstracts of Death are provided no later than the 10th of the month 100%100%100% III-Core Services and Infrastructure % of time maintain less than 1% of errors with Vitals 100%100%100% I-Good Governance % of time agenda packets ready for Council the Friday before the meeting 100%100%100% I-Good Governance % of time draft minutes are submitted for Council review with one business day of the meeting 100%100%100% I-Good Governance % of time City records are scanned and indexed into Laserfiche within two days of receipt 100%100%100% I-Good Governance % of time open records requests are responded to within 10 days 100%100%100% 95 INTERNAL AUDIT STRATEGIC PLAN I. Mission Statement Provide an independent, objective audit and attestation activity designed to add value and improve city operations. II. Top 5 Departmental Goals for FY18 1.Goal: Conduct an audit of the Research Valley Partnership a.Strategic Initiative: Good Governance, Financially Sustainable City 2.Goal: Conduct an audit of Sanitation Services a.Strategic Initiative:Good Governance, Financially Sustainable City 3.Goal: Conduct an audit of the City’s Purchasing Card Program a.Strategic Initiative: Good Governance, Financially Sustainable City 4.Goal: Begin a continuous monitoring/auditing program a.Strategic Initiative:Good Governance 5.Goal: Prepare for a peer review in order to comply with GAS a.Strategic Initiative:Good Governance, Financially Sustainable City III. Key Departmental Issues & Needs and Potential Responses a. Issue: Potential fraud discovered.If a potential fraud is discovered other audit work will need to be put on hold in order to investigate this fraud. This could potentially lead us to not completing all of our assigned audits. i.Plan of Action: If a potential fraud is discovered, we will limit the scope on our remaining audits so that we can still complete all assigned audits and still at least audit all of the major areas of risk. b. Issue: Audits take longer than expected i.Plan of Action: If audits take longer than expected and we fall behind schedule, we will limit the scope on our remaining audits so that we can still complete all assigned audits and still at least audit all of the major areas of risk. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V- Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal I-Good Governance Percentage of annual audit plan completed 60%100%100% I-Good Governance Percentage of audit recommendations accepted 80%100%100% 96 97 CITY MANAGER’S OFFICE STRATEGIC PLAN I. Mission Statement The City Manager’s Office is responsible for administering the day-to-day operations of the city as well as implementing policy set by the City Council. II. Top 5 Departmental Goals for FY18 1.Goal: Encourage and Promote professional development of CMO staff a.Strategic Initiative: Good Governance 2.Goal: Enhance cross coordination of departments in accomplishing Council’s strategic plan a.Strategic Initiative:Good Governance b.Strategic Initiative: Core Services and Infrastructure c.Strategic Initiative: Diverse & Growing Economy 3.Goal: Provide general oversight of the ERP Implementation a.Strategic Initiative: Good Governance 4.Goal: Provide general oversight over the FY18 Capital Improvement Program (CIP) Schedule a.Strategic Initiative:Good Governance b.Strategic Initiative:Core Services and Infrastructure 5.Goal:Manage relationships with governmental and community partners a.Strategic Initiative:Good Governance 6. Goal: Provide policy recommendations to Council a. Strategic Initiative: Good Governance III. Key Departmental Issues & Needs and Potential Responses a. Issue: Continue to manage the growth of the city i.Plan of Action:Keep track and stay up-to-date on development trends b. Issue: Improve communication and coordination within the CMO i.Plan of Action:Continue standing meetings c. Issue: Keep track of legislative and judicial changes affecting municipal operations i.Plan of Action:Work closely with our state and federal legislative officials and with the Chamber’s Legislative Affairs Committee d. Issue: Implement the City Council’s strategic plan i.Plan of Action:Utilize departments and departmental strategic plans to make sure Council’s strategic initiatives are being implemented ii.Plan of Action:Provide updates on implementation plan projects through weekly Council Update and workshop presentations e. Issue: Manage the CIP 98 CITY MANAGER’S OFFICE STRATEGIC PLAN i.Plan of Action:Keep track of development trends, major economic development projects, and internal needs to determine where CIP dollars can be best utilized f. Issue: Continuously improve city processes and operations i.Plan of Action:continually evaluate city operations, processes, and procedures to take advantage of efficiency gains g. Issue: Engage with the citizenry i.Plan of Action:Administer a periodic citizens survey ii.Plan of Action:Continued utilization of the “cmo@cstx.gov” email address h. Issue: Promote continuous improvement and learning i.Plan of Action: Encourage staff to participate and be active in TCMA, ICMA, TML, and other professional organizations i. Issue: Intergovernmental Relations i.Plan of Action:Continue to work cooperatively with Texas A&M University, Brazos County and City of Bryan ii.Plan of Action:City Manager’s Office representation on community boards and committees IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V- Diverse and Growing Economy, VI-Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2017 2018 Goal I-Good Governance Number of Workshop Presentations Given 7 As needed I-Good Governance Number of Weekly Council Updates distributed 45 45 I-Good Governance Letters of support/opposition submitted to Legislature 5 As needed I-Good Governance Budget adoption in accordance with city charter? Yes Yes 99 (&2120,&'(9(/230(17675$7(*,&3/$1 , 0LVVLRQ6WDWHPHQW 7KH(FRQRPLF'HYHORSPHQWGHSDUWPHQWZLOOOHDGHIIRUWVWRSURPRWHDGLYHUVLILHG HFRQRP\JHQHUDWLQJTXDOLW\VWDEOHIXOOWLPHMREVEROVWHULQJWKHVDOHVDQGSURSHUW\WD[ EDVHDQGFRQWULEXWLQJWRDKLJKTXDOLW\RIOLIH ,, 7RS'HSDUWPHQWDO*RDOVIRU)< Goal:(VWDEOLVKDSURDFWLYHHFRQRPLFGHYHORSPHQWGHSDUWPHQW DStrategic Initiative*RRG*RYHUQDQFH EStrategic Initiative'LYHUVH*URZLQJ(FRQRP\ FStrategic Initiative:6XVWDLQDEOH&LW\ Goal:'HYHORSDPRUHVWUDWHJLFDSSURDFKWRUHWDLOGHYHORSPHQWWRH[SDQGWKHVDOHV WD[EDVH DStrategic Initiative'LYHUVH*URZLQJ(FRQRP\ EStrategic Initiative:6XVWDLQDEOH&LW\ Goal:0D[LPL]HH[LVWLQJLQIUDVWUXFWXUHLQYHVWPHQWVWKURXJKFRPSOLPHQWDU\ODQG XVHVDQGGHYHORSPHQWSDWWHUQV DStrategic Initiative'LYHUVH*URZLQJ(FRQRP\ EStrategic Initiative: &RUH6HUYLFHVDQG,QIUDVWUXFWXUH FStrategic Initiative:6XVWDLQDEOH&LW\ Goal:'HYHORSDVWUDWHJLFSODQIRULQGXVWULDODQGPDQXIDFWXULQJUHFUXLWPHQWDQG FDSLWDOL]HRQWKHFRPPHUFLDOL]DWLRQHIIRUWVRI7H[DV$ 08QLYHUVLW\ DStrategic Initiative'LYHUVH*URZLQJ(FRQRP\ EStrategic Initiative:6XVWDLQDEOH&LW\ Goal:6XSSRUWDQGVWLPXODWHORFDOWRXULVPHIIRUWVWKURXJKWKHVSRUWVHQWHUWDLQPHQW DQGKRVSLWDOLW\PDUNHWV DStrategic Initiative'LYHUVH*URZLQJ(FRQRP\ EStrategic Initiative:6XVWDLQDEOH&LW\ ,,, .H\'HSDUWPHQWDO,VVXHV 1HHGVDQG3RWHQWLDO5HVSRQVHV D ,VVXH5HHVWDEOLVKWKHGHSDUWPHQW LPlan of Action:'HYHORSHVVHQWLDOWRROVWRSURPRWHDQGPDUNHW&ROOHJH 6WDWLRQ LLPlan of Action:+LUHDQGWUDLQDGGLWLRQDOVWDII LLLPlan of Action:(VWDEOLVKDPXOWL\HDUEXGJHWDQGLGHQWLI\IXQGLQJVRXUFHV E ,VVXH'HYHORSDQDJJUHVVLYHSODQWRVXSSRUWDQGH[SDQGUHWDLOGHYHORSPHQW LPlan of Action:0DLQWDLQXSWRGDWHEDVHUHWDLOGDWDDQGLGHQWLI\H[LVWLQJJDSV DQGRSSRUWXQLWLHV LLPlan of Action:,GHQWLI\UHWDLOH[SDQVLRQRSSRUWXQLWLHVWDUJHWUHWDLOHUVDQG VLWHORFDWLRQV LLLPlan of Action:'HYHORSDQGLPSOHPHQWDUHWDLODFWLRQSODQWKDWLQFOXGHV GLUHFWUHFUXLWPHQWRIWDUJHWUHWDLOHUVWRVKRYHOUHDG\VLWHV 100 (&2120,&'(9(/230(17675$7(*,&3/$1 F ,VVXH6XSSRUWDQGH[SDQGWKHLQGXVWULDOPDQXIDFWXULQJDQGELRWHFKQRORJ\PDUNHW LPlan of Action:,GHQWLI\SRWHQWLDOVLWHORFDWLRQV LLPlan of Action:,PSURYHRXUFRPSHWLWLYHHGJHDQGSRVLWLRQSURSHUWLHVWR TXLFNO\UHVSRQGWRWKHLQGXVWULDOPDUNHW LLLPlan of Action:&DSLWDOL]HRQWKHWHFKQRORJ\FRPPHUFLDOL]DWLRQHIIRUWV WKURXJKDSDUWQHUVKLSZLWK7H[DV$ 08QLYHUVLW\DQGORFDOSURSHUW\ RZQHUV G ,VVXH'HYHORSWKHQH[WEXVLQHVVFHQWHUIRU&ROOHJH6WDWLRQ6SULQJ&UHHN LPlan of Action:8SGDWHWKH0DVWHU3ODQ LLPlan of Action:'HYHORSDQGLPSOHPHQWDPDUNHWLQJDQGUHFUXLWPHQWSODQ H ,VVXH0D[LPL]HWKH&LW\¶VLQYHVWPHQWLQLQIUDVWUXFWXUHDQGIDFLOLWLHV LPlan of Action:,GHQWLI\DUHDVZKHUHWKHFLW\KDVPDGHVLJQLILFDQW LQYHVWPHQWV LLPlan of Action:'HWHUPLQHLIZHKDYHPD[LPL]HGWKDWLQYHVWPHQWWKURXJK FRPSOLPHQWDU\ODQGXVHVDQGGHYHORSPHQWSDWWHUQV ,9 .H\3HUIRUPDQFH,QGLFDWRUV.3,V 7KH&ROOHJH6WDWLRQ&LW\&RXQFLOKDVVHWWKHVWUDWHJLFGLUHFWLRQIRUWKHFLW\JRYHUQPHQWWKURXJK GHYHORSPHQWRIVHYHQVWUDWHJLFJRDOV,*RRG*RYHUQDQFH,,)LQDQFLDO6XVWDLQDELOLW\,,,&RUH 6HUYLFHVDQG,QIUDVWUXFWXUH,91HLJKERUKRRG,QWHJULW\9'LYHUVHDQG*URZLQJ(FRQRP\9, ,PSURYLQJ0RELOLW\9,,±6XVWDLQDEOH&LW\(DFK.3,OLVWHGEHORZFRUUHVSRQGVWRDWOHDVWRQHRIWKH VHYHQJRDOVVHWE\WKH&LW\&RXQFLO &LW\&RXQFLO *RDO0HDVXUH *RDO 9'LYHUVH DQG*URZLQJ (FRQRP\ 1XPEHURIIDVWWUDFNHGSURMHFWV 9'LYHUVH DQG*URZLQJ (FRQRP\ 'LUHFWUHFUXLWPHQWRIUHWDLOHUVWR &6 ,*RRG *RYHUQDQFH ('3ODQ,PSOHPHQWDWLRQ 3URMHFWV 9'LYHUVH DQG*URZLQJ (FRQRP\ 'LUHFWUHFUXLWPHQWRILQGXVWU\ 9'LYHUVH DQG*URZLQJ (FRQRP\ 7DUJHWLQGXVWU\FOLHQW UHFUXLWPHQWZLWK7$086 101 CITY ATTORNEY’S OFFICE STRATEGIC PLAN I. Mission Statement With the highest level of integrity, the City Attorney’s Office seeks to provide quality municipal legal services to the City and its elected and appointed officials and employees to assist the City with accomplishing its goals and serving the community effectively. II. Top 5 Departmental Goals for FY18 1.Goal: Manage internal workloads efficiently a.Strategic Initiative:Financially Sustainable City b.Good Governance 2.Goal: Retain capable attorneys, legal assistants and staff a.Strategic Initiative: Good Governance 3.Goal: Meet increasing departmental demands for legal services a.Strategic Initiative: Good Governance 4.Goal: Foster improved communications with departments a.Strategic Initiative: Good Governance 5.Goal: Transition to paperless practice a.Strategic Initiative: Sustainable City III. Key Departmental Issues & Needs and Potential Responses a.Issue: Increased requests for legal services from City staff i.Plan of Action: Reorganize legal personnel to assign an attorney and legal assistant to each city department. b.Issue: Inefficient filing system and storage i.Plan of Action: 1.Implement upgrades to CityLaw case management system c.Issue: Specialized training for attorneys and staff to meet departmental needs i.Plan of Action: Develop training plan for each legal employee and allocate sufficient funds for training d.Issue: Develop effective contacts and relationships with members of the local bar i.Plan of Action: 1.Continue involvement with professional organizations 2.Continue involvement with Municipal legal organizations 3.Continue to develop contacts with the Brazos County District Attorney’s Office and the Brazos County Attorney’s Office through the Police Legal Advisor and Municipal Prosecutor 102 CITY ATTORNEY’S OFFICE STRATEGIC PLAN e.Issue: Measure Client Departments satisfaction with Legal Services i.Plan of Action: 1.Continue to implement changes based on results of 2016 client satisfaction survey f.Issue: Assist staff by providing proactive legal support i.Plan of Action: 1.Continue implementation of contract with Municode for a comprehensive legal review of the Code of Ordinances to update and revise provisions that are outdated or inconsistent with state or federal law 2.Continue to review and modify the Parks and Recreation Department’s standard form agreements and related policies 3.Continue review and implementation of the City’s standard construction contract and professional services contract. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal III-Core Services and Infrastructure Number of requests for legal services 275 375 375 III-Core Services and Infrastructure Number of open records requests handled 875 915 950 I-Good Governance Number of hours attending continuing legal education 159 160 150 III-Core Services and Infrastructure Number of public meetings served 186 100 100 III-Core Services and Infrastructure Number of trials held in municipal court 60 98 100 III-Core Services and Infrastructure Number of cases resolved without trial (plea agreements, dismissals)2,200 2,570*2,700 III-Core Services and Infrastructure Number of claims/lawsuits resolved 15 13 90% resolution III-Core Services and Infrastructure Number of claims/lawsuits open 16 17 III-Core Services and Infrastructure Number of easements prepared 60 80 90 III-Core Services and Infrastructure Number of real estate contracts prepared 20 25 30 III-Core Services and Infrastructure Number of contracts prepared or reviewed 300 195 200 III-Core Services and Infrastructure Number of ordinances/resolutions prepared or reviewed 141 150 150 I-Good Governance Leadership roles in professional organizations 5 6 3-5 * There were approximately 7,800 additional dismissals of old parking citations that were not included in this number. 103 38%/,&&20081,&$7,216'(3$570(17675$7(*,&3/$1 , 0LVVLRQ6WDWHPHQW 7KH3XEOLF&RPPXQLFDWLRQV2IILFHVWULYHVWRSUHVHQWLQIRUPDWLRQLQWUXWKIXOWUDQVSDUHQWDQG DXWKHQWLFZD\VWKDWHQFRXUDJHHQJDJHPHQWDQGEXLOGWUXVW7KLVYLVLRQLVEHVWVXPPDUL]HG E\We care. We listen. We respond. ,, 7RS'HSDUWPHQWDO*RDOVIRU)< (OHYDWHWKHLPDJHRIWKH&LW\RI&ROOHJH6WDWLRQ DStrategic Initiatives $OO ([SRVHDZLGHYDULHW\RIDXGLHQFHVWRFLW\PHVVDJLQJ DStrategic Initiatives:$OO &UHDWHRSSRUWXQLWLHVIRULPSURYHGFXVWRPHUVHUYLFHDQGHQJDJHPHQW DStrategic Initiatives:$OO ,,, .H\'HSDUWPHQWDO,VVXHV 1HHGVDQG3RWHQWLDO5HVSRQVHV D ,VVXH*URZWKLQSRSXODWLRQDQGRXWUHDFKWKUHDWHQVWRH[FHHGGHVLJQFDSDFLW\ LResponse:$GGRQH0XOWLPHGLD&RRUGLQDWRU)7( E ,VVXH*URZWKLQQXPEHURI+2$VLVVHYHUHO\WHVWLQJWKHFLW\¶VTXDOLW\RIVXSSRUWDQG HGXFDWLRQDWFXUUHQWVWDIILQJOHYHOV LResponse$GGRQH1HLJKERUKRRG6HUYLFHV$VVLVWDQW)7( LLResponse(QKDQFHVHUYLFHVWR+2$VZKLOHFUHDWLQJDVXFFHVVLRQSODQ F ,VVXH5HSODFLQJWKHFLW\¶VPDLQZHEVLWHZLOOEHDQDUGXRXVXQGHUWDNLQJ LResponse::RUNZLWKZHEGHYHORSPHQWILUPDFFRUGLQJWRFRQWUDFW LLResponse:(QJDJHFLW\GHSDUWPHQWVIRUWUDQVLWLRQDQGWUDLQLQJ LLLResponse:6SHDUKHDGTXDOLW\FRQWURODQGDVVXUDQFHRYHUQHZVLWH G ,VVXH&RQWLQXHWRUHILQHSODQWRHIIHFWLYHO\XWLOL]H(GXFDWLRQDO *RYHUQPHQWDO)XQGV LResponse5HYLHZDQGUHYLVHPXOWL\HDUEURDGFDVWHTXLSPHQWQHHGV LLResponse5HYLHZDQGUHYLVHPXOWL\HDUYLGHRSURGXFWLRQSURMHFWOLVW LLLResponse3ODQIRUSRWHQWLDODXGLRYLGHRQHHGVLQIXWXUHFLW\KDOO H ,VVXH7KHUHLVQRSODQRUVWUDWHJ\IRULPSOHPHQWLQJPRELOHWHFKQRORJLHVIRUFLWL]HQV LResponse:0HHWZLWK,7VWDIIWRGHYHORSDFOHDUVWUDWHJ\DQGSODQ LLResponse:(QJDJHRWKHUFLW\GHSDUWPHQWVWRLGHQWLI\QHHGVDQGSULRULWLHV LLLResponse:%ULQJSURSRVDOVWRFLW\PDQDJHUDQGFLW\FRXQFLO 104 38%/,&&20081,&$7,216'(3$570(17675$7(*,&3/$1 ,9 .H\3HUIRUPDQFH,QGLFDWRUV.3,V 7KH&ROOHJH6WDWLRQ&LW\&RXQFLOKDVVHWWKHVWUDWHJLFGLUHFWLRQIRUWKHFLW\JRYHUQPHQWWKURXJK GHYHORSPHQWRIVHYHQVWUDWHJLFJRDOV,*RRG*RYHUQDQFH,,)LQDQFLDO6XVWDLQDELOLW\,,,&RUH 6HUYLFHVDQG,QIUDVWUXFWXUH,91HLJKERUKRRG,QWHJULW\9'LYHUVHDQG*URZLQJ(FRQRP\9, ,PSURYLQJ0RELOLW\9,,±6XVWDLQDEOH&LW\(DFK.3,OLVWHGEHORZFRUUHVSRQGVWRDWOHDVWRQHRI WKHVHYHQJRDOVVHWE\WKH&LW\&RXQFLO &LW\ &RXQFLO *RDO 0HDVXUH *RDO ,±*RRG *RYHUQDQFH 1XPEHURISRVLWLYHQHZVVWRULHV VWUDWHJLFDOO\SLWFKHGWRPHGLD ,±*RRG *RYHUQDQFH0HGLDVDWLVIDFWLRQVXUYH\UHVXOWV ,±*RRG *RYHUQDQFH 1XPEHURISURDFWLYHSRVLWLYH EORJSRVWVSXEOLVKHG ,±*RRG *RYHUQDQFH 1XPEHURIYLHZVUHVXOWLQJIURP EORJSRVWVSXEOLVKHG 105 COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The mission of the Community Services Department is to facilitate partnerships and leverage public and private resources that promote and preserve a community with strong and safe neighborhoods; decent and affordable housing; reliable infrastructure; cost-effective public services; and attractive community amenities that enhance the tax-base and improve the quality of life for all citizens of College Station. II. Top Departmental Goals for FY18 1.Goal: Manage the City’s CDBG & HOME grant programs a.Strategic Initiative: Financially Sustainable City 2.Goal: Increase safe and affordable housing opportunities a.Strategic Initiative:Neighborhood Integrity 3.Goal: Rehabilitate and improve streets, sidewalks, and other infrastructure in income-eligible neighborhoods a.Strategic Initiative: Core Services and Infrastructure 4.Goal: Proactively enforce ordinances, build relationships with residents and community partners, and respond to citizen reports and concerns. a.Strategic Initiative:Neighborhood Integrity 5.Goal: Manage the Northgate District, including maintenance of parking and non-parking assets, providing efficient parking operations, promoting safety, monitoring aesthetics, and an annual analysis of the Northgate Parking Fund a.Strategic Initiative: Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: Work collaboratively to invest CDBG & HOME grant funds to promote economic development and affordable housing development. i.Plan of Action:Identify infrastructure improvements that will promote economic development and safe and healthy neighborhoods ii.Plan of Action:Work to attract housing developers and locate additional sources of funds for the development of affordable housing for seniors, families, and the local workforce b. Issue: Engage and expand partnerships and outreach to effectively serve the target population of the grant programs i.Plan of Action:Provide technical assistance and program monitoring to funded and non- funded health and human service providers ii.Plan of Action: Expand partnerships with non-profit and for-profit affordable housing providers and developers iii.Plan of Action:Promote Fair Housing through public awareness initiatives 106 COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN c. Issue: Encourage financial education for the target population i.Plan of Action:CD staff will participate in local collaborative efforts to increase local opportunities for financial education and financial coaching, including opportunities for city staff ii.Plan of Action:Promote public awareness through participation in Bank on Brazos Valley and the United Way Financial Stability Committee iii.Plan of Action:Continue Homebuyer Education classes and outreach to potential homebuyers, lenders, and real estate agents. d. Issue: Expand code enforcement activities i.Plan of Action: Promote education efforts to residents and encourage voluntary compliance ii.Plan of Action:Consistently, effectively and efficiently take enforcement action in response to code violations iii.Plan of Action: Continue Parking Enforcement in neighborhoods iv.Plan of Action: Continue to manage the Rental Registration program and encourage other departments to utilize the Code Mobile Mapping Application as a tool e. Issue: Promote SeeClickFix to community to empower residents to take care of and improve their neighborhoods i.Plan of Action: Expand the use and promotion of SCF ii.Plan of Action: Work with other departments to more effectively manage SCF issues f. Issue: Continue to engage the Northgate District stakeholders i.Plan of Action: Expand the relationship with the NDA representatives & Board ii.Plan of Action:Maintain appropriate communication with NG stakeholders regarding development, maintenance, issues & opportunities g. Issue: Maintain the overall aesthetics of the Northgate District to ensure a positive experience of those who frequent the area and for visitors to our community, and maintain the Northgate fund through effective fiscal management. i.Plan of Action: Provide additional services as able while maintaining spending within the current budget ii.Plan of Action:Utilize Community Service Worker program to enhance the level of service while maintaining current staffing levels 107 COMMUNITY SERVICES DEPARTMENT STRATEGIC PLAN IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goals Measure 2016 2017 2018 Goal IV – Neighborhood Integrity # of housing assistance activities completed 56 61 60 IV – Neighborhood Integrity # of residents receiving home buyer/financial education 78 89 75 I–Good Governance # of Public Facility activities completed 145 IV – Neighborhood Integrity # of code compliance cases initiated 5,622 3,708 5,000 II – Financial Sustainability NG Revenue vs NG Expenditures $1,243,124/ $1,511,261 $1,421,803/ $1,258,924 $1,608,720/ $1,367,537 108 109 HUMANRESOURCES/RISKMANAGEMENT DEPARTMENT STRATEGIC PLAN I. Mission Statement It is the mission of the Human Resources Department to be a strategic partner in developing, implementing and supporting programs and processes that add value to the City of College Station and its employees, to ensure the effective recruitment, retention, productivity and engagement of its employees, and to support the safety and welfare of our employees, citizens and customers. II. Top Departmental Goals for FY18 1.Goal: Align with departments to recruit, retain & engage employees to effectively serve the citizens of College Station with focus on recognition, performance, wellness, safety, engagement and development. Ongoing implementation of various programs and initiatives such as compensation survey, recognition programs, enhancement of training and development programs. a.Strategic Initiative: Core services & infrastructure 2. Goal: Transition HR processes, as needed, to support the successful implementation of key initiatives (i.e. ERP, compensation strategy),and continue to review current processes and procedures to ensure they are effective and easy to access, utilizing electronic workflows whenever possible. a.Strategic Initiative:Core services & infrastructure 3.Goal: Continued and enhanced design, delivery and implementation of employee development initiatives to support City strategies, departmental and individual goals. a.Strategic Initiative:Core Services & infrastructure 4.Goal: Develop and report on key metrics to measure HR/RM’s impact on the City’s strategic goals, including those related to loss prevention, incidents and injuries, employment satisfaction, recruiting, retention and development a.Strategic Initiative:Core Services & Infrastructure III. Key Departmental Issues & Needs and Potential Plan of Actions: a. Issue: Ongoing staffing changes (i.e. retirement, job changes), complexity of work and a changing workforce requires a strategic effort on workforce planning, and an organizational effectiveness plan to align the Cityfor success in the future. i.Plan of Action: Add a resource to provide the appropriate level of support. ii.Plan of Action: Address a succession planning strategy to address gaps iii.Plan of Action:Develop additional mentoring and pipeline hiring for addressing future positions iv.Plan of Action: Increase internal development and career advancement opportunities. 110 as well as full safety inspections has dramatically increas This year was a catch-up HUMANRESOURCES/RISKMANAGEMENT DEPARTMENT STRATEGIC PLAN b. Issue: Managing a complex and changing workforce with an increasing number of employee incidents, complexity of issues and need to address competency and performance goals, and need to educate supervisors and realign and communicate expectations on performance. i.Plan of Action:Reinforce current policies and expectations. ii.Plan of Action:Develop a strategy to align department strategies and goals to ongoing issues related to employee performance. iii.Plan of Action:Provide appropriate level of development, education and communication focusing on safety, engagement and individual responsibility. c. Issue: Increasing number of legislative changes. Understanding and supporting legislative changes at the Federal & State levels, such as Affordable Care Act, to ensure City remains in compliance to changes required, has knowledge of the impacts to these changes, and helps the organization align practices and procedures accordingly. i.Plan of Action:Stay in alignment with requirements of the ACA law ii.Plan of Action:Increase knowledge and education related to legislative concerns related to HR, Risk & Safety issues IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal* III – Core Services and Infrastructure Training & Development Classes held (Internal)Note: Project training for 2017 47 56** 25 III – Core Services and Infrastructure Safety Training Classes held throughout the organization (doesn’t include NHO)49 48 45 III – Core Services and Infrastructure Number of safety-related inspections conducted 9 42*** 30 II – Financial Sustainability Recruiting (average time in days to fill an open full-time position) 50 45 42 III – Core Services and Infrastructure New Hire Orientation participation rate 95% 98% 95% *The HR/Risk Department will be focusing on developing updated measurements to roll out during 2018 calendar year. **Limited capability without additional resource; These numbers included all of the ESS related classes trained as part of the ICE PROJECT; however, only a few of these were actually supervisor/manager/employee related development training opportunities. ***With the addition of a full-time safety coordinator, the ability to partner with departments, conduct spot inspections year for inspections. 111 ed 111 . 112 Debt Service Fund The City’s basic debt management policies are explained in the Financial Policy Statements included in Appendix F inthis document. The City continues to review its debt management policies and to address the particular concerns and needs of the citizens. The City strives to only issue debt to meet capital needs. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and availableto finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. State law in Texas sets the maximum ad valorem tax rate, including all obligations of the City, for a home rule city, such as College Station, at $2.50 per $100 valuation. The approved FY18 tax rate to finance general governmental services, including debt service, is 49.7500 cents per $100 of valuation. The FY18 debt service portion of the tax rate is 22.0339 cents per $100 of valuation. Current policy is to maintain at least 8.33% of annual appropriated expenditures as the Debt Service Fund balance at fiscal year-end. The fund is in compliance with that policy. Themost recent debt issued by the City of College Station has earned ratings* from Moody’s and Standard & Poor’s as shown below: *The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade” debt issue is BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grade" is Bbb. Revenues in the Debt Service Fund are projected to increase in FY18 by 26.51% from the FY17 revised budget. FY18 ad valorem tax collections are projected to increase by 25.48%. This is due, in part, to a 2.5 cent increase in the debt service portion of the tax rate that is needed to support the debt service related to the debt issued in FY17 for the Police Station. Total revenues projected to pay on the City’s existing debt in FY18 are estimated to be $19,499,578.Total expenditures out of the Debt Service Fund are estimated to be $19,610,601. Of that total, budget for the General Obligation (GO) and Certificates of Obligation (CO) debt service expenditure is $19,460,601. In November of 2008, voters approved $76,950,000 in GO Bond Authorization for streets, traffic, a new fire station, the Library expansion project, and parks and recreation projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In FY17, the City issued $17,390,000 in GOB debt for several General Government capital projects. This included $10,135,000 for the Lakeway Drive Extension project, $3,555,000 for University Drive Pedestrian Improvements project, and $3,700,000 for the Library Expansion project. This was the last of the outstanding 2008 GOB authorization that the City anticipates issuing. Street and transportation projects for which CO debt is scheduled to be issued in FY18 include the Francis Drive Rehabilitation Phase II project, the Cain/Deacon Union Pacific Railroad Cross Switch project, the Design of the FM 2818 Capacity Improvements project, the Rock Prairie Road West – Wellborn to City Limits project, the Capstone and Barron Road Realignment project, the Southside Neighborhood Safety Improvements project, the Holleman/FM 2154 Intersection Improvements project, the Lincoln Avenue Rehabilitation project, the Royder Road Phase II – Backwater to FM 2154 project, the Design of SH40/FM 2154 Interchange project, and the Sidewalk/Neighborhood Plan Improvements project. The debt for most of the transportation projects is issued over multiple years as the projects progress. In addition to the aforementioned transportation projects, it is anticipated that CO debt will be used for facility and technology projects. CO debt is also planned in FY18 for the design of a New City Hall. It is anticipated that a tax rate increase will be needed for the future construction of a New City Hall. Other facility and technology projects for which the FY18 debt issue is planned include the Facilities Maintenance Relocation/Public Works Master Plan, the replacement of the City’s wireless system, and the first phase of a video surveillance system. Parks projects for which FY18 debt issue is planned include system-wide park improvements, the Central Park Pavilion/Restroom Rehabilitation project, the Central Park Athletic Field Restroom Rehabilitation project, the Bee Creek Concessions/Restroom project and the Parking Lot Rehabilitation project at Central Park. In addition, it is anticipated that CO debt will be issued for the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the Brazos Valley Solid Waste Management Agency (BVSWMA) landfill where this park is approved. This project would develop the park with eight ball fields, parking, lighting, restrooms,picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and additional funding will come from Hotel Tax funds. Bond Type Standard & Poor's Moody's General Obligation AA+ Aa2 Utility Revenue A+ Aa2 Certificates of Obligation AA+ Aa2 113 Each year, an analysis is done to determine what resources are needed and if refunding and call options are available and in the best interest of the City. It is not known at this time whether refunding will be done in FY18. The following section contains a schedule of requirements and a summary of requirements for all GOs and COs. The detailed schedule for each GO issue, CO issue and Utility Revenue Bond issue is found in Appendix H. 114 City of College Station Debt Service Fund Summary ############## FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 2,814,048$4,793,558$4,793,558$4,779,745$4,779,745$ REVENUES - Ad Valorem Taxes 13,733,453$15,129,437$15,205,000$18,985,125$18,985,125$25.48%Investment Earnings 32,300 25,000 50,000 50,000 50,000 100.00% Transfers 915,318 258,705 258,705 464,453 464,453 79.53%Proceeds/Long Term Debt 15,962,190 - 2,126,081 --N/A Other 968 -712 --N/A Total Revenues 30,644,229$15,413,142$17,640,498$19,499,578$19,499,578$26.51% Total Funds Available 33,458,277$20,206,700$22,434,056$24,279,323$24,279,323$20.15% EXPENDITURES & TRANSFERSDebt Service 12,429,711$15,319,282$15,377,286$19,460,601$19,460,601$27.03% Agent Fees, Other Costs 147,886 50,000 150,000 150,000 150,000 200.00%Advance Refunding 16,087,122 - 2,127,025 --N/A Total Operating Expenses/Transfers 28,664,719$15,369,282$17,654,311$19,610,601$19,610,601$27.60% Increase in Fund Balance 1,979,510$43,860$(13,813)$(111,023)$(111,023)$ Measurement Focus Increase (Decrease -$ Ending Fund Balance 4,793,558$4,837,418$4,779,745$4,668,722$4,668,722$ Ad Valorem Taxes97.36% Investment Earnings0.26% Transfers2.38% Debt Service Fund - Sources Debt Service99.24% Agent Fees, Other Costs0.76% Debt Service Fund - Uses 115 DEBT SERVICESUMMARY OF REQUIREMENTSCERTIFICATES OF OBLIGATION & GENERAL OBLIGATION BONDSALL SERIES FY 2017-2018 GENERAL OBLIGATION BONDS ISSUE - PRINCIPAL GENERAL DEBT ASSOCIATED PARKING ENTERPRISE ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTEWATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED BVSWMA, INC. ASSOCIATED TOTAL G.O. Series 2008 395,000 - - - - - - 395,000G.O. Series 2009 155,000 - - - - - - 155,000G.O. Series 2009 Refunding 225,000 205,000 - - - - - 430,000G.O. Series 2010 830,000 - - - - - - 830,000G.O. Series 2010 Refunding 1,235,000 - 290,000 1,275,000 1,105,000 - - 3,905,000G.O. Series 2011 225,000 - - - - - - 225,000G.O. Series 2012 140,000 - - - - - - 140,000G.O. Series 2012 Refunding 625,000 - 500,000 - 210,000 - - 1,335,000G.O. Series 2013 305,000 - - - - - - 305,000G.O. Series 2013 Refunding 425,000 - 210,000 290,000 65,000 - - 990,000G.O. Series 2014 460,000 - - - - - - 460,000 G.O. Series 2014 Refunding 620,000 - 515,000 485,000 385,000 - - 2,005,000 G.O. Series 2016 280,000 - - - - - - 280,000G.O. Series 2016 Refunding 995,000 - 110,000 455,000 225,000 25,000 - 1,810,000G.O. Series 2017 490,000 - - - - - - 490,000G.O. Series 2017 Refunding - - - - - - - - TOTAL PRINCIPAL 7,405,000$205,000$1,625,000$2,505,000$1,990,000$25,000$-$13,755,000$ ISSUE - INTERESTG.O. Series 2008 42,244 - - - - - - 42,244G.O. Series 2009 21,688 - - - - - - 21,688 G.O. Series 2009 Refunding 21,962 19,738 - - - - - 41,700 G.O. Series 2010 444,056 - - - - - - 444,056 G.O. Series 2010 Refunding 154,275 - 55,250 215,275 185,425 - - 610,225G.O. Series 2011 1,969 - - - - - - 1,969G.O. Series 2012 102,831 - - - - - - 102,831G.O. Series 2012 Refunding 214,900 - 168,700 - 77,500 - - 461,100G.O. Series 2013 295,469 - - - - - - 295,469G.O. Series 2013 Refunding 195,100 - 78,900 107,900 1,300 - - 383,200G.O. Series 2014 455,525 - - - - - - 455,525G.O. Series 2014 Refunding 305,650 - 183,425 142,775 74,825 - - 706,675G.O. Series 2016 276,225 - - - - - - 276,225G.O. Series 2016 Refunding 386,107 - 196,088 403,925 175,069 128,661 - 1,289,850 G.O. Series 2017 653,848 - - - - - - 653,848 G.O. Series 2017 Refunding 83,183 - 289,275 169,561 - 9,126 111,706 662,851 TOTAL INTEREST 3,655,032$19,738$971,638$1,039,436$514,119$137,787$111,706$6,449,456$ TOTAL PAYMENT 11,060,032$1 224,738$2 2,596,638$2 3,544,436$2 2,504,119$2 162,787$2/111,706$ 20,204,456$ 1. This portion of the General Obligation Bond (GOB) debt will be paid out of the debt service fund. 2. The bonds for the projects in these funds were originally issued as Certificates of Obligation (CO's). When the CO's were refunded, all refunded bonds were reissued as GO bonds as a cost saving measure. To have reissued as both GO bonds and CO bonds would have resulted in increased debt issuance costs. The Utility portion of the GO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the GO debt will be paid out of the debt service fund, but one-half of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund. ISSUE - PRINCIPAL GENERAL DEBT ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTEWATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED BVSWMA, INC. ASSOCIATED TOTAL C.O. Series 2008 115,000 315,000 320,000 105,000 315,000 - 1,170,000C.O. Series 2009 8,281 540,000 310,000 - 26,719 220,000 1,105,000C.O. Series 2010 - 110,000 - 15,000 - - 125,000C.O. Series 2011 - 195,000 - 130,000 - - 325,000C.O. Series 2012 - 330,000 125,000 245,000 - - 700,000C.O. Series 2013 - 320,000 - 80,000 - - 400,000C.O. Series 2014 765,000 270,000 200,000 350,000 - - 1,585,000C.O. Series 2016 725,000 - 300,000 - - - 1,025,000C.O. Series 2017 3,050,000 - 195,000 115,000 - - 3,360,000 TOTAL PRINCIPAL 4,663,281$2,080,000$1,450,000$1,040,000$341,719$220,000$9,795,000$ ISSUE - INTEREST C.O. Series 2008 25,655 33,731 34,850 11,244 20,945 - 126,425C. O. Series 2009 1,071 80,025 46,600 - 3,454 32,075 163,225C. O. Series 2010 - 57,644 - 6,788 - - 64,432C.O. Series 2011 - 107,820 - 70,263 - - 178,083C.O. Series 2012 - 219,156 82,094 164,463 - - 465,713C.O. Series 2013 - 276,894 - 67,050 - - 343,944C.O. Series 2014 381,625 328,500 243,750 427,475 - - 1,381,350C.O. Series 2016 632,450 - 264,144 - - - 896,594 C.O. Series 2017 2,167,584 - 361,970 215,075 - - 2,744,629 TOTAL INTEREST 3,208,385$1,103,770$1,033,408$962,358$24,399$32,075$6,364,395$ TOTAL PAYMENT 7,871,666$1 3,183,770$2 2,483,408$2 2,002,358$2 366,118$3 252,075$4 16,159,395$ 1. This portion of the Certificates of Obligation (CO) debt will be paid out of the debt service fund. 2. The Utility portion of the CO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the CO debt will be paid out of the debt service fund, but one-half of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund.4. Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) associated debt will be paid out of the Sanitation Fund, but funds for the debt service payment will be transferred into the Sanitation Fund from BVSWMA, Inc. CERTIFICATES OF OBLIGATION BONDS 116 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY 18 12,251,640 6,944,508 19,196,148 167,215,142FY 19 10,436,620 6,081,280 16,517,900 154,963,502FY 20 10,857,294 5,599,252 16,456,546 144,526,882 FY 21 10,049,908 5,155,312 15,205,220 133,669,588FY 22 10,091,718 4,724,607 14,816,325 123,619,680FY 23 10,579,216 4,244,833 14,824,049 113,527,962FY 24 10,709,214 3,733,922 14,443,136 102,948,746FY 25 9,766,849 3,245,364 13,012,213 92,239,532 FY 26 9,599,348 2,788,262 12,387,610 82,472,683FY 27 8,671,945 2,395,296 11,067,241 72,873,335FY 28 8,271,945 2,082,872 10,354,817 64,201,390 FY 29 7,584,445 1,795,007 9,379,452 55,929,445FY 30 7,625,000 1,505,854 9,130,854 48,345,000FY 31 6,455,000 1,232,044 7,687,044 40,720,000 FY 32 6,700,000 983,494 7,683,494 34,265,000 FY 33 6,680,000 753,100 7,433,100 27,565,000 FY 34 6,300,000 543,075 6,843,075 20,885,000 FY 35 5,230,000 364,063 5,594,063 14,585,000 FY 36 5,385,000 204,838 5,589,838 9,355,000 FY 37 3,970,000 62,031 4,032,031 3,970,000 *Includes total of General Debt associated GO/CO Bonds and New Memorial Cemetery associated GO/CO Bonds (less$2,982,929 portion that is being funded by Memorial Cemetery Fund. The FY18 portion that is funded by the Memorial Cemetery portion is $264,453). GOB & CO SERIES ALL DEBT SERVICE FUND SUPPORTED* SCHEDULE OF REQUIREMENTS DEBT SERVICE - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 FY 18FY 19FY 20FY 21FY 22FY 23FY 24FY 25FY 26FY 27FY 28FY 29FY 30FY 31FY 32FY 33FY 34FY 35FY 36FY 37DEBT SERVICE FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 117 Economic Development Fund The Economic Development Fund is utilized to account for funds that are to be used for business attraction and retention. This fund is prepared on the modified accrual basis of accounting. Using this method, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies in Appendix F-1. Revenue for the Economic Development Fund is transferred from the General Fund. The approved funding level for FY18 is $875,000 which includes a SLA for a one-time transfer of $500,000 for future economic development incentives. Investment earnings of $7,940 are also included in the FY18 revenue budget. The Economic Development Fund expenditure budget is comprised of “Cash Assistance” payments to variousbusiness prospects. This assistance is aimed at providing prospective businesses with start-up resources and provides existing businesses the opportunity to expand operations. A total of $674,968 is projected in the FY18 Approved Budget for cash assistance. City Council approved an incentive agreement with Kalon Biotherapeutics in June 2014 with annual payments scheduled from October 2017 to October 2023. Kalon Biotherapeutics has an estimated $174,968 incentive payment in FY18 which will be based on Brazos Central Appraisal District certified taxable values as of August 25, 2017. In addition $500,000 is approved in FY18 for economic development incentives to be determined. The following SLAs are included in the approved budget: $500,000 for future economic development incentives; $33,500 for the implementation of College Station’s retail development and recruitment strategy; $55,000 to develop and implement a target industries strategy in partnership with the Texas A&M University System; $229,700 to begin the development of the Spring Creek Corporate Campus. Funds not committed at year end will remain in the fund balance. This flexibility allows the City to recruit new and existing business, and ensures that College Station has a diverse and vibrant economy. Total approved expenditures for FY18 are $1,028,168. Organization FY17 Year End Est. FY18 Approved Reynolds & Reynolds (final payment) $ 50,000 $ - Kalon Biotherapeutics 196,839 174,968 CTX Land Investments - Dartmouth 250,000 - Economic Incentives TBD 50,000 500,000 Total $ 546,839 $ 674,968 Economic Development Cash Assistance 118 City of College Station Economic Development Fund Fund Summary FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE 665,211$ 740,212$ 740,212$ 791,133$ 791,133$ REVENUESOperating transfers General Fund 375,000$ 875,000$ 875,000$ 375,000$ 875,000$ 0.00% Investment Earnings 4,150 2,000 6,260 7,940 7,940 297.00%Total Revenues 379,150$ 877,000$ 881,260$ 382,940$ 882,940$ 0.68% Total Funds Available 1,044,361$ 1,617,212$ 1,621,472$ 1,174,073$ 1,674,073$ 3.52% EXPENDITURES & TRANSFERSCash Assistance 304,253$ 751,839$ 546,839$ 174,968$ 674,968$ -10.22% Other - 298,500 283,500 15,000 333,200 11.62%Contingency - 20,000 - 20,000 20,000 0.00% Total Operating & Transfers 304,253$ 1,070,339$ 830,339$ 209,968$ 1,028,168$ -3.94% Increase/Decrease in Fund Balance 74,897$ (193,339)$ 50,921$ 172,972$ (145,228)$ Measurement Focus Increase (Decrease)104$ Ending Fund Balance 740,212$ 546,873$ 791,133$ 964,105$ 645,905$ Cash Assistance65.65% Other32.40% Contingency1.95% Economic Development Fund -Uses General Fund 99.10% Invest. Earnings0.90% Economic Development Fund -Sources 119 City of College Station Efficiency Time Payment Fee Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 59,226$ 58,412$ 58,412$ 61,129$ 61,129$ REVENUESEfficiency Time Payment Fees 5,150$ 4,831$ 5,639$ 5,805$ 5,805$ 20.16% Interest Earnings 337 275 479 485 485 76.36% Misc Non Oper Revenue --1,904 --N/A Total Revenues 5,487$ 5,106$ 8,022$ 6,290$ 6,290$ 23.19% EXPENDITURESOperating Expenditures 6,301$ 11,160$ 5,305$ 8,660$ 8,660$ -22.40% Total Expenditures 6,301$ 11,160$ 5,305$ 8,660$ 8,660$ -22.40% Increase (Decrease) in Fund Balance (814)$ (6,054)$ 2,717$ (2,370)$ (2,370)$ -60.85% Measurement Focus Increase (Decrease)-$ Ending Fund Balance 58,412$ 52,358$ 61,129$ 58,759$ 58,759$ Efficiency Time Payment Fees92.29% Interest Earnings7.71% Efficiency Time Payment Fee Fund - Sources Operating Expenditures100.00% Efficiency Time Payment Fee Fund - Uses The Efficiency Time Payment Fee Fund can be used to improve the efficiency of the administration of justice in College Station. The City retains ten percent of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Expected revenues in FY18 total $6,290. Approved expenditures in FY18 total $8,660 and includes funds for the printing and distribution of collection notices, as well as a monthly subscription for software to interface with Texas Department of Transportation (TxDOT). 120 Governmental Capital Improvement Project Budgets On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs for which funding authorization exists. The program is divided into several sections depending on the services provided and the funding source. Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The City only has legal authority to issue General Obligation (GO) debt after a successful citizen referendum. GO debt is debt that obligates the City to repay the issue with ad valorem tax revenues. The City may use GO debt for the acquisition and development of parks and recreation facilities; rights-of-way acquisition; construction and reconstruction of streets; and for public buildings such as City offices, libraries, fire stations and other general use facilities. The most recent General Obligation bond election was held in November of 2008. Voters approved $76,950,000 in General Obligation Bond (GOB) authorization to be issued over seven years for streets, traffic, and fire station projects, the Library expansion project, and parks projects including an addition at the Lincoln Center and the Lick Creek Park Nature Center. In FY17, the City issued $17,390,000 in GOB debt for several General Government capital projects. This included $10,135,000 for the Lakeway Drive Extension project, $3,555,000 for University Drive Pedestrian Improvements project, and $3,700,000 for the Library Expansion project. This was the last of the outstanding 2008 GOB authorization that the City anticipates issuing. The City has statutory authority, and City Council policy allows for the use of non-voter authorized debt instruments such as Certificates of Obligation and Contract Obligations (generally referred to as COs). City Council policy allows the City to use such instruments for capital items such as the following: •The purchase and replacement of major computer systems and other technology-based items that haveuseful lives of not more than ten years •The purchase and replacement of major equipment items such as fire-fighting equipment. The City has,however, developed policies and procedures to provide almost all of this equipment without issuing debt •The purchase and development of land for economic development uses •Transportation and facility infrastructure •Infrastructure for the Electric, Water and Wastewater utilities In accordance with the direction provided by Council on August 13, 2015, a number of transportation projects will be funded with CO debt over a five year period. In FY17, COs were issued for a number of these street and transportation projects. Included was $985,000 for the Francis Drive Rehabilitation Phase I project, $1,000,000 for the Cain/Deacon Union Pacific Railroad Cross Switch project, $2,500,000 for the Rock Prairie Road West – Wellborn to City Limits project, $590,000 for the Southside Neighborhood Safety Improvements project, $10,405,000 for Holleman Drive South Widening project, $2,230,000 for the Royder Road Expansion project, $325,000 for the Greens Prairie Road – Arrington to City Limits West of WS Phillips Parkway project, $150,000 for the Greens Prairie Trail – City Limits West of Woodlake to Royder Road project, $150,000 for Oversize Participation, $200,000 for Sidewalk projects, $400,000 for the Texas Avenue Planter Box Replacement, $750,000 for Traffic Signal projects and $1,450,000 for the Intelligent Transportation System (ITS) Master Plan Implementation project. 121 In addition to the transportation projects, CO debt was issued in FY17 for a number of facility and technology projects. This includes $25,000,000 that was issued for the construction of a new Police Station. Included in the budget is a 2.5 cent tax increase is needed to support the related debt service. Also issued in FY17 was $1,385,000 for the Public Safety Radio Replacement project, $1,150,000 for the Public Safety Self-Contained Breathing Apparatus Replacement project, $275,000 for the Electronic Storage Upgrade project, $275,000 for the Fiber Optic Infrastructure project, $175,000 for the second City Gateway Sign, and $1,025,000 for System-wide Park and Aquatics improvement projects. Street and transportation projects for which CO debt is scheduled to be issued in FY18 include the Francis Drive Rehabilitation Phase II project, the Cain/Deacon Union Pacific Railroad Cross Switch project, the Design of the FM 2818 Capacity Improvements project, the Rock Prairie Road West – Wellborn to City Limits project, the Capstone and Barron Road Realignment project, the Southside Neighborhood Safety Improvements project, the Holleman/FM 2154 Intersection Improvements project, the Lincoln Avenue Rehabilitation project, the Royder Road Phase II – Backwater to FM 2154 project, the Design of SH40/FM 2154 Interchange project, and the Sidewalk/Neighborhood Plan Improvements project. The debt for most of the transportation projects is issued over multiple years as the projects progress. In addition to the aforementioned transportation projects, it is anticipated that CO debt will be used for facility and technology projects. CO debt is also planned in FY18 for the design of a New City Hall. It is anticipated that a tax rate increase will be needed for the future construction of a New City Hall. Other facility and technology projects for which the FY18 debt issue is planned include the Facilities Maintenance Relocation/Public Works Master Plan, the replacement of the City’s wireless system, and the first phase of a video surveillance system. Parks projects for which FY18 debt issue is planned include system-wide park improvements, the Central Park Pavilion/Restroom Rehabilitation project, the Central Park Athletic Field Restroom Rehabilitation project, the Bee Creek Concessions/Restroom project and the Parking Lot Rehabilitation project at Central Park. In addition, it is anticipated that CO debt will be issued for the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the Brazos Valley Solid Waste Management Agency (BVSWMA) landfill where this park is approved. This project would develop the park with eight ball fields, parking, lighting,restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and additional funding will come from Hotel Tax funds. It is also anticipated that CO’s in the amount of $7,740,000 will be issued in FY18 for Water capital projects andthat $21,400,000 will be issued for Wastewater projects. CO debt is not projected to be issued for Electric capital projects in FY18. GOVERNMENTAL CAPITAL PROJECTS Below are descriptions of the governmental capital projects included in the FY18 Approved Budget. The funds expended on these projects are considered significant and non-routine. STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTSStreet Rehabilitation Projects Several Street Rehabilitation projects are planned for FY18. These include the Francis Drive Rehabilitation project. This project is planned for three phases – from Glenhaven to Munson, from Munson to Walton, and from Walton to Texas Avenue. It is anticipated that construction on phase I to begin in late FY17 or early FY18. Construction on phase II will begin after phase I is complete and construction on phase III is scheduled for several years out. A portion of the funding for the design of these projects was transferred from the General Fund. The balance of the needed funding will come from CO debt issue and from projects that have been completed and came in under budget. Also expected to begin in FY18 is the initial design work related to the Lincoln Avenue Rehabilitation project. This project is for the rehabilitation of Lincoln Avenue from Texas Avenue to University Drive. Construction is planned for FY20 and the project is projected to be funded with CO debt issue. Street Extension/Capacity Improvement ProjectsThe expenditure of a significant amount of funds is anticipated in FY18 for Street Extension/Capacity Improvement projects. Budget has been included in FY18 for Oversize Participation (OP) projects that may arise throughout the fiscal year. These funds are used for building increased capacity on the streets that are being constructed by developers. The FY18 estimate will be funded with CO debt issued in FY17. 122 An estimate is projected in FY18 for a significant portion of the construction of the Lakeway Extension project.This project was part of the 2008 GOB authorization and is for the extension of Lakeway from its current terminus north to the existing Lakeway section south of Scott & White. The project also includes the extension of Pebble Creek Parkway from State Highway 6 east to Lakeway extension. Construction is expected to be completed in FY19. Several projects have been added that involve roadway and grade crossing improvements at Union Pacific Railroad Crossings. The first of these projects is the Relocation of the Union Pacific Railroad Crossing from Cain to Deacon.This project is for the relocation of the Union Pacific Railroad Crossing from Cain to Deacon with the addition of a traffic signal. Council has provided direction to move forward with the General Parkway Extension in connection with this project. The second of these projects is the Union Pacific Railroad Crossing and Roadway Improvements – Rock Prairie Road West – 2154 to the City Limits project.This project includes the reconstruction of Rock Prairie Road West from approximately Wellborn Road to the city limits. The third of these projects is the Capstone and Barron Road Realignment project. This project includes the reconstruction and realignment of Capstone Drive and Barron Road from approximately Apricot Glen to Picadilly Circle. Another project included in the CIP to address high priority transportation needs is the Southside Neighborhood Safety Improvements – Holik, Park Place, Anna and Glade. This project is for the rehabilitation of Park Place, Holik Street, Glade Street and Anna Street surrounding Oakwood Intermediate School. Currently the street cross-sections consist of a rural local street cross-section with open ditches and no pedestrian accommodations for students walking to school. Construction of this project is scheduled for FY18 and FY19. Funding is included in the FY18 CIP for the Holleman Drive South Widening project. This project is for the widening of Holleman Drive South from North Dowling to Rock Prairie Road. It is anticipated that construction will be completed in FY18. In addition, budget has been included in FY18 for the design of intersection improvements at FM 2154 and Holleman. Once the design is complete, the improvements will be constructed by TxDOT. Several additional extension and capacity projects have been added to the Capital Program. While construction of these projects is scheduled for several years out, funds have been estimated in FY18 for design and land acquisition. These projects include Greens Prairie Road - Arrington Road to City Limits West of Wallace Phillips Parkway.This project includes the reconstruction of Greens Prairie Road from approximately Arrington Road to the city limits west of Wallace Phillips Parkway. Also included for future construction is the Greens Prairie Trail – City Limits West of Woodlake to Royder Road. This project is for the reconstruction of Greens Prairie Trail from the city limits west of Woodlake to Royder Road. Also included in the FY18 CIP is the completion of construction on the Royder Road Expansion project. This project is for the reconstruction of Royder Road from FM 2154 to Greens Prairie Trail. The existing asphalt roads are expected to be replaced with concrete roadways with curb, gutter, underground storm sewer and sidewalks. A number of projects have been added to the 5-year CIP in an effort to address some high priority transportation needs that have been identified. Funding for these projects is forecasted to come from COs. Of these projects, two are expected to start in FY18. The first of these is the Royder Road Phase II – Backwater to FM 2154.This project includes the reconstruction and realignment of Royder Road from approximately FM2154 to the north boundary of the CSISD Middle School #3 property. Also expected to start in FY18 is the State Highway 40/FM 2154 Interchange project. It is anticipated that much coordination will be needed for this project, so preliminary engineering, surveying and land acquisition is planned for FY18. It is anticipated that the interchange would be constructed by TxDOT, but that the land acquisition, connectivity and design would be completed by the City. Traffic ProjectsThe FY18 Approved Budget includes a number of traffic projects throughout the City. Signal projects expected to begin in FY18 include a signal at Barron Road/Alexandria Avenue and a signal at Texas Avenue/Brothers Boulevard. Both these signals would be designed in FY18 and constructed in FY19. Also included in FY18 is an estimate for the City’s participation in a signal at University Drive West/Vet School. The City’s participation in this signal would be for enhancements to make the signal compatible with the City’s ITS System. In addition, it is anticipated that the construction of the Signal at Greens Prairie Road/Arrington Road will be completed in FY18. 123 The most significant traffic project to be included in the FY18 Approved Budget is for the Intelligent Transportation System (ITS) Master Plan Implementation. In 2013, an ITS Master Plan was developed in order to provide an evaluation status of the Traffic Division and identify any deficiencies in technology such as signal controllers and central system software that are at the end of their useful lives. CO debt has been issued for most of the capital costs of this project that are included in the CIP. In addition, the Texas A&M University System has committed $850,000 for improvements beyond the original scope of the project. Sidewalk and Trail Projects The City of College Station has worked over the years to ensure adequate transportation infrastructure is constructed for pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways Master Plan. The FY18 Approved Budget includes budget for Sidewalk projects. The sidewalk project that is includedfor FY18 is the addition of sidewalks along Munson Drive from Dominik Drive to Harvey Road. Additional funds have been included in the budget for smaller scale capital improvement projects that have been identified throughout the City as part of neighborhood plans or similar plans. The funding for these projects will come from CO debt issue. In addition to the aforementioned sidewalk projects, Community Development Block Grant (CDBG) funds have been allocated to for sidewalks on the north side and south side of Southwest Parkway. Also included in the scope are intersection improvements at Southwest Parkway/Welsh and Southwest Parkway/FM 2154. The design being prepared with four phases. It is anticipated the CDBG funding will be sufficient to complete all four phases with currently available CDBG funds, but this will be dependent upon the construction bids received. Construction of Phase II of the University Drive Pedestrian Improvements project is also projected for FY18.This project consists of implementing the remaining phases (2 through 5) of the Pedestrian Improvements on University Drive. The project is designed to improve pedestrian safety in the Northgate area of College Station while preserving vehicular mobility. The improvements included in the project will ultimately extend from College Main to South College Avenue. Also incldued for FY18 is the construction of a parking lot and trailhead that will connect with the recently completed Lick Creek Hike and Bike Trail and that is adjacent to the future Lakeway Drive. This parking lot and trail head will provide access to the trail. Funding for the trailhead and parking lot will come from the remaining Lick Creek Hike and Bike Trail project budget balance. PARKS AND RECREATION CAPITAL PROJECTS The FY18 Approved Budget includes a number of Parks and Recreation capital improvement projects. This includes budget for Field Redevelopment projects. Field Redevelopment funds are collected from the fees paid by players and teams from both City leagues and outside user groups. The funds are used for replacements,repairs and upgrades to numerous athletic facilities and parks throughout the City. The FY18 Approved Budget includes an estimate for the completion of the Lincoln Center Expansion project. This project is for the expansion of the Lincoln Center building to include additional space for programming and storage. Construction has been completed in phases to allow for continued use of the facility. Construction began in FY17 and is expected to be completed in FY18. In addition, budget has been included in FY18 for System-Wide Park Improvement project. It is anticipated that the funds will be used for the replacement of the softball field lighting at Central Park. Funding for this project is forecasted as CO issue. Other Parks projects included in the FY18 Approved Budget include the Central Park Pavilion/Restroom Rehabilitation project, the Central Park Athletic Field Restroom Rehabilitation project, and the Bee Creek Concessions/Restroom project. It is anticipated that the design of these projects will be completed in FY18 with construction in FY19. Also expected to be completed in FY18 is the Central Park Parking Lot Rehabilitation project. It is anticipated that COs will be issued for these projects. Also included in FY18 is funding for the design of the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the BVSWMA landfill where this park is approved. This project would develop the park with eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and funding will be a combination of CO debt and Hotel Tax funds. This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. 124 GENERAL GOVERNMENT AND CAPITAL EQUIPMENT CAPITAL PROJECTSGeneral government and capital equipment projects are planned assets that have value to more than one specific area of City operations. The two main divisions within this category are public facilities and technology/equipmentprojects. Included in the FY18 Approved Budget is an estimate for the construction costs related to the Library Expansion project. This project is for the expansion and renovation of the Larry J. Ringer Library. The FY18 budget also includes projects for existing City facilities and are necessary to address compliance and corrective maintenance needs. These projects are being funded with one-time General Funds that have beentransferred to the General Government CIP Fund. The first of these projects is for the replacement, containment repair, and cleaning of existing above-ground storage tanks. This is necessary in order to meet Texas Commission on Environmental Quality (TCEQ) regulations. The second of these projects is the addition of a tipping structure that will be used for street sweeping containment. This structure is necessary for TCEQ and Environmental Protection Agency (EPA) compliance. The budget also includes several significant facility projects. The first of these projects is the new Police Station.The new Police Station will be located at the southeast corner of the intersection of Dartmouth Street and Krenek Tap Road. Construction is expected to begin in FY18 and be completed in FY20.This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan.In FY17, $25,000,000 in CO debt was issued for the construction of the Police Station. A tax rate increase of 2.5 cents has been included in the FY18 Approved Budget to support the related debt service. Another significant facility project included in the FY18 Approved Budget is a New City Hall. The budget includes estimates in FY18 and FY19 for the design of a New City Hall with construction projected for FY20 and FY21. Current forecasts indicate that a tax rate increase will be needed to support the debt service related to the construction of a New City Hall. This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. Also included in the FY18 Approved Budget is funding to be used for the Arts Council Building Renovation. A portion of the funding for this project came from the General Fund. The balance of the funding for this project will come from the R.E. Meyer Estate Restricted Gift Fund. These funds were bequeathed to the City for use on programs for senior citizens. The renovated building will provide facilities the Parks and Recreation Department will use to expand upon current Senior Services and Programs.This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. While not budgeted for expenditure in FY18, the five-year CIP includes an estimate for Fire Station #7. Design is forecasted for FY19 with construction in FY20 and FY21. In FY18, it is anticipated that departmental needs will be assessed.This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. Also included in the CIP for facility projects is an estimate for the construction of a second City Gateway Sign. This project is for the design and construction of a gateway monument sign to be located in the State Highway 6 right-of-way near the south College Station city limit. The budget also includes some projects intended to address future space constraints. While not budgeted for expenditure in FY18, the five-year CIP includes an estimate for the renovations that will be needed at the existing PD Building once it is vacated. It is anticipated that other City staff will move to that building at that time and renovations will likely be needed. Identified needs include HVAC replacement and roof replacement. Also included in FY18 is funding to identify the best future location for the Facilities Maintenance division. Currently, they are located in the City Hall complex, but ultimately should be more central with Public Works. The FY18 Approved Budget also includes projected expenditures for technology and equipment projects. This includes the Enterprise Resource Planning (ERP) System Replacement project. This project is for the replacement of the City’s primary financial and management software system. The project is occurring in several phases over the course of several years. CO debt issue accounts for a significant portion of the project funding. In addition, a portion of the funding came from General Fund and from the enterprise funds that are benefitting from the project. 125 Also included in the CIP is an estimate for the Fiber Optic Infrastructure project. This project will support the installation of fiber optic cable to continue expansion of the City's network to new buildings and facilities, and to permit the connection of existing facilities that are not currently on the network. It is anticipated that fiber optic infrastructure expansion will be needed for the foreseeable future. The CIP includes an annual estimate for five years. It is anticipated that CO debt will be issued to fund the fiber optic infrastructure. The CIP also includes an estimate for the Replacement of the City’s Wireless System.The City’s wireless system was installed over six years ago and has reached its end of life and new equipment to use with this older technology can no longer be purchased. The budget also includes a project for a cohesive Video Surveillance System. Currently, there are multiple video surveillance systems installed by various departments throughout the city. This project would implement a city-wide infrastructure and basis for migrating the existing system over the next three to four years, with installation of the first phase of the project to be installed in Northgate. ADDITIONAL O&M COSTSThe FY18 Approved Budget includes a number of governmental capital projects that have been recently completed and have added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will continue to be impacted by capital projects as they come on line. In some situations, the O&Mcost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process (i.e. for additional personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e. additional budget for utility costs). Departments are expected to consider the impact of current and planned capital improvement projects on operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial forecasting. The FY18 Approved Budget includes $70,640 for O&M related to General Government CIP projects that are anticipated to be completed in FY17 and FY18. O&M budget has been included for the Greens Prairie/Arrington signal project, the Lincoln Center Expansion project, and the Website Replacement project. In addition to the budget included for FY18, O&M estimates are included in the financial forecasts for projects that are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the governmental capital projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may also be made to delay projects for which O&M funding does not exist. 126 127 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT REVISED APPROVEDPROJECT BUDGET APPROPRIATIONS FY16 - 17 FY17 - 18 NUMBER AMOUNT THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:29,702,562$ 45,236,838$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (08 GOB)13,690,000$-$ CERTIFICATES OF OBLIGATIONS 12,180,000 15,377,500 INTRAGOVERNMENTAL TRANSFERS 24,489 - INTERGOVERNMENTAL TRANSFERS 1,207,532 - INVESTMENT EARNINGS 90,000 400,000 OTHER 228,303 176,888 SUBTOTAL ADDITIONAL RESOURCES 27,420,324$ 15,954,388$ TOTAL RESOURCES AVAILABLE 57,122,886$ 61,191,225$ STREET REHABILITATION PROJECTS*/4 FRANCIS DRIVE REHABILITATION PH I ST1419 2,185,000 1,520,000 180,000 485,000 */4 FRANCIS DRIVE REHABILITATION PH II ST1420 1,850,000 1,015,000 320,000 515,000 6 FRANCIS DRIVE REHABILITATION PH III TBD 1,570,000 - - - 6 LINCOLN AVENUE REHABILITATION ST1801 5,000,000 - - 775,000 6 EISENHOWER STREET REHABILITATION TBD 825,000 - - - 6 WD FITCH REHAB PH I - SH30 TO TONKAWAY LAKE RD TBD 4,000,000 - - - 6 WD FITCH REHAB PH II - TONKAWAY LAKE RD to RPR TBD 4,050,000 - - - 6 JANE STREET REHABILITATION TBD 655,000 - - - 6 ROCK PRAIRIE RD REHAB - SH40 TO CITY LIMITS TBD 1,950,000 - - - CLOSED PROJECTS SUBTOTAL 2,535,000$500,000$1,775,000$ STREET EXTENSION/CAPACITY IMPROVEMENT PROJECTS 2 OVERSIZE PARTICIPATION (2003 GOB)ST0519 64,209 64,209 - - 2 UNIVERSITY DR APTS OP ST1618 36,658 36,658 - - 1 OVERSIZE PARTICIPATION (HOLLEMAN ASSESSMENT)ST1204 203,303 203,303 - - 6 OVERSIZE PARTICIPATION (FY17 - FY20)ST1701 250,000 - 50,000 100,000 3 LAKEWAY EXTENSION ST1101 14,060,000 14,060,000 - - 6 CAIN/DEACON UNION PACIFIC RAILROAD CROSS SWITCH ST1602 5,400,000 3,775,000 - 1,625,000 3 GENERAL PARKWAY EXTENSION ST1713 1,000,000 1,000,000 - - 6 DESIGN OF FM 2818 CAPACITY IMPROVEMENTS ST1603 924,152 924,152 - 6 ROCK PRAIRIE RD WEST - WELLBORN TO CITY LIMITS ST1604 5,900,000 700,000 4,285,000 915,000 6 ROCK PRAIRIE RD - SH6 TO MEDICAL WAY TBD 4,290,000 - - - 6 CAPSTONE AND BARRON REALIGNMENT ST1605 5,635,000 800,000 4,835,000 - 6 SAFETY IMP - HOLIK, PARK PL, ANNA & GLADE ST1606 2,090,000 500,000- 1,590,000 6 HOLLEMAN DR S - N DOWLING TO ROCK PRAIRIE RD ST1607 11,905,000 1,500,000 8,805,000 1,600,000 1 DESIGN OF FM2154 & HOLLEMAN INTERSECTION IMP ST1708 500,000 120,000 - 380,000 */4/6 GREENS PRAIRIE TR FR 2154 THRU ROYDER ST1504 5,345,000 4,940,517 404,483 - 6 GREENS PRAIRIE RD-ARRINGTON TO CL W OF WS PHILLIPS ST1702 8,385,500 - 100,000 943,500 6 GREENS PRAIRIE TRAIL-CL W OF WOODLAKE TO ROYDER ST1703 4,580,000 - 100,000 494,000 6 ROYDER ROAD EXPANSION ST1611 4,720,000 - 4,720,000 - 6 ROYDER RD PH II - BACKWATER TO FM 2154 ST1709 4,935,000 200,000 10,000 4,725,000 6 ROYDER RD PH III - FM 2154 to I&GN RD TBD 3,400,000 - - - 6 SH40 AND FM 2154 INTERCHANGE TBD 5,000,000 - - 500,000 6 LUTHER EXTENSION (FM 2818 TO NORTH DOWLING)TBD 8,000,000 - - - 6 WS PHILLIPS PKWY - GP RD to BARRON RD CUT OFF TBD 7,800,000 - - - CLOSED PROJECTS SUBTOTAL 28,823,839$23,309,483$12,872,500$ BUDGET APPROPRIATIONS 128 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECTEXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 19,681,609$29,702,562$45,236,838$16,824,311$95,796$20,846$20,846$21,471$ 4,615,282$13,690,000$-$-$-$-$-$-$ 17,191,824 21,135,000 15,377,500 9,717,500 22,160,000 11,900,000 10,080,625 12,119,375 - 24,489 - 50,511 - - - - 46,951 1,236,371 - - - - - - 112,892 200,000 400,000 150,000 10,000 10,000 10,000 10,000 15,865 277,428 176,888 48,588 350,800 249,500 240,403 245,597 21,982,814$36,563,288$15,954,388$9,966,599$22,520,800$12,159,500$10,331,028$12,374,972$ 41,664,423$66,265,850$61,191,225$26,790,909$22,616,596$12,180,346$10,351,874$12,396,443$ 51,254 82,140 446,916 1,604,690 - - - - - 27,227 39,661 21,300 438,266 1,323,546 - - - - - - - - - - - 255,000 1,315,000 - - - 250,000 525,000 4,225,000 - - - - - - - - - - 175,000 650,000 - - - - - 325,000 3,675,000 - - - - - - - 425,000 3,625,000 - - - - -- - - - 155,000 500,000 - - - - - - - 165,000 1,785,000 - 2,090,502 2,191,523 78,481$2,212,303$2,659,739$2,292,956$1,848,546$4,975,000$7,300,000$750,000$4,250,000$ - - 64,209 - - - - - - - - 36,658 - - - - - - - - 203,303 - - - - - - - - 50,000 100,000 50,000 50,000 - - - 125,537 316,882 926,350 8,455,000 4,236,231 - - - - 149 183,475 370,042 2,421,500 2,424,834 - - - - - - - 1,000,000 - - - - - 313 91,559 832,280 - - - - - - 109 320,162 408,000 2,393,924 2,777,805 - - - - - - - - - 4,290,000 - 149 92,167 570,000 1,386,000 3,586,684 - - - 452 65,940 164,000 559,500 1,300,108 - - - - - 367,414 578,647 10,958,939 - - - - - - - 120,000 380,000 - - - - - 1,349 322,976 5,020,675 - - - - - - - - 42,000 269,000 1,695,750 6,378,750 - - - 21,000 115,000 1,602,800 2,841,200 - - - 128 59,514 898,358 3,762,000 - - - - - --- 1,387,500 3,547,500 - - - - - - - - 800,000 2,600,000 - - - - - - 500,000 500,000 300,000 3,000,000 700,000 - - - - - - - - 830,000 7,170,000 - - - - - - 800,000 7,000,000 - - 2,758,126 2,604,102 128,186$4,578,215$12,909,624$33,688,363$22,521,712$16,459,950$3,800,000$8,530,000$7,170,000$ PROJECTED EXPENDITURES 129 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT REVISED APPROVEDPROJECT BUDGET APPROPRIATIONS FY16 - 17 FY17 - 18 NUMBER AMOUNT THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS TRAFFIC PROJECTS 6 FUTURE TRAFFIC SIGNAL PROJECTS ST1704 1,500,000 - - 342,386 6 BARRON/ALEXANDRIA SIGNAL ST1802 600,000 - 92,386 57,614 6 TEXAS AVE/BROTHERS SIGNAL ST1805 600,000 - - 150,000 6 UNIVERSITY DR WEST/VET SCHOOL AFA ST1712 40,000 - 50,500 - 6 DARTMOUTH/2818 SIGNAL TBD 600,000 - - - 6 GREENS PRAIRIE RD AT ARRINGTON SIGNAL ST1608 790,000 749,135 40,865- 4 ITS MASTER PLAN ST1501 5,425,000 5,425,000 - - CLOSED PROJECTS 416,249 SUBTOTAL 6,174,135$600,000$550,000$ SIDEWALKS & TRAILS 6 SIDEWALK PROJECTS ST1705 300,000 - - - 6 MUNSON SIDEWALKS ST1807 300,000 - 100,000 200,000 6 SIDEWALK/NH PLAN/STREET MODIFICATION PROJECTS ST1804 1,200,000 - - 100,000 3 UNIVERSITY DR PEDESTRIAN IMP Ph II ST1206 7,055,000 7,055,000 - - 3 LICK CREEK HIKE AND BIKE TRAIL HEAD/PARKING ST1711 284,792 284,792- - CLOSED PROJECTS SUBTOTAL 7,339,792$100,000$300,000$ CAPITAL PROJECTS SUBTOTAL 44,872,766$24,509,483$15,497,500$ OTHER - - DEBT ISSUANCE COSTS 125,000 76,888 GENERAL & ADMIN. CHARGES 417,408 454,007 TOTAL EXPENDITURES 25,051,891$16,028,395$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:32,070,995$45,162,831$ Funded with General Funds to be transferred in to the Streets Capital Projects Fund. Estimated $500,000 to be received through future assessments related to Holleman Extension project. Funds will not be available for expenditure until they are received. Indicates projects funded through 2003 G.O. Bond Authorization Indicates projects funded through 2008 G.O. Bond Authorization Funded with Certificates of Obligation (CO) debt or a combination of CO debt and budget balance from closed projects; ITS Master Plan budget includes $850,000 to be received from TX A&M University System Funded with budget balance from completed projects Projects projected to be funded with Certificates of Obligation (CO) debt * 1 2 3 4 5 6 130 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECTEXPENDITURES ACTUAL ESTIMATE PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 PROJECTED EXPENDITURES - - - - - - 500,000 500,000 500,000 - - - 150,000 450,000 - - - - - - - 150,000 450,000 - - - - - - - 40,000 - - - - - - - - - 150,000 450,000 408 13,909 539,742 235,941 - - - - - 1,295,614 570,618 1,707,500 1,225,000 626,268 - - - - - 674,676 1,098,048 1,296,022$ 1,259,203$ 3,345,290$ 1,800,941$ 1,676,268$450,000$ 500,000$ 500,000$ 500,000$ - - - - 150,000 150,000 - - - --100,000 200,000 - - - 100,000 150,000 150,000 300,000 300,000 200,000 301,571 259,400 1,005,061 5,488,968 - - - - - - - 20,000 264,792 - - - - - - 3,139,414 397,765 301,571$3,398,814$1,522,826$6,053,760$300,000$300,000$300,000$300,000$200,000$ 1,804,260$11,448,535$20,437,479$43,836,020$26,346,526$22,184,950$11,900,000$10,080,000$12,120,000$ 402 - - -- - - - 139,537 174,125 76,888 48,588 110,800 59,500 50,403 60,597 373,313 417,408 454,007 300,000 300,000 200,000 200,000 200,000 11,961,787$21,029,012$44,366,915$26,695,114$22,595,750$12,159,500$10,330,403$12,380,597$ (74) 29,702,562$45,236,838$16,824,311$95,796$20,846$20,846$21,471$15,846$ 131 GENERAL GOVERNMENT PARKS AND RECREATION PROJECTS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 16 - 17 FY 17 - 18 NUMBER AMOUNT THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:$8,054,698 $2,044,090 ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS -$-$ CERTIFICATES OF OBLIGATIONS 1,025,000 4,735,000 INTERGOVERNMENTAL TRANSFERS - - INTRAGOVERNMENTAL TRANSFERS 63,500 - INVESTMENT EARNINGS 10,000 25,000 FIELD REDEVELOPMENT FEE REVENUE 86,700 96,000 OTHER - 23,675 SUBTOTAL ADDITIONAL RESOURCES $1,185,200 $4,879,675 TOTAL RESOURCES AVAILABLE $9,239,898 $6,923,765 PARK PROJECTS *FIELD REDEVELOPMENT PK0300 ANNUAL - - 300,000 1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,710,000 1,710,000 - - 1 LINCOLN CENTER EXPANSION PK1213 4,342,973 4,342,973 - - 2 AQUATICS RENOVATION/IMPROVEMENTS PK1701 290,000 - 290,000 - 2 SYSTEM-WIDE PARK IMPROVEMENTS PK1702 2,947,500 - 798,500 801,500 2 SOUTHEAST PARK HM1607 6,000,000 - - 1,000,000 2 CENTRAL PARK PAVILION/RESTROOM REHAB PK1802 785,000 - - 75,000 2 CENTRAL PARK ATHLETIC FIELD RESTROOM REHAB PK1803 675,000 - - 75,000 2 CENTRAL PARK - ATHLETIC FIELD IMPR TBD 375,000 - - - 2 BEE CREEK CONCESSIONS/RESTROOMS PK1804 600,000 - - 75,000 2 CEMETERY OPS SHOP UPGRADE & REMODEL TBD 375,000 - - - 2 CENTRAL PARK - PARKING LOT REHAB PK1805 1,400,000 - - 1,400,000 CLOSED PROJECTS CAPITAL PROJECTS SUBTOTAL 1,088,500$3,726,500$ MISCELLANEOUS - - DEBT ISSUANCE COST 10,000 23,675 GENERAL & ADMIN. CHARGES 32,865 34,490 TOTAL EXPENDITURES 1,131,365$3,784,665$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:8,108,533$$3,139,100 *Project funded with Field Redevelopment fees from field users 1 Indicates projects funded through 2008 G.O. Bond Authorization 2 Indicates projects funded through Certificates of Obligation BUDGET APPROPRIATIONS 132 GENERAL GOVERNMENT PARKS AND RECREATION PROJECTS CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT EXPENDITURES FY 15-16 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 ACTUAL FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 8,218,662$ $8,054,698 2,044,090$ 1,875,984$ 840,984$ 209,984$ 55,148$ 37,148$ -$-$-$-$-$-$-$-$ - 1,025,000 4,735,000 6,968,000 - - - 375,000 - - - - - - - - 63,500 - 100,000 181,000 - - - 47,542 55,000 25,000 10,000 2,500 2,000 2,000 2,000 108,248 96,000 96,000 96,000 96,000 96,000 96,000 96,000 - - 23,675 34,840 - - - 1,875 $155,790 $1,239,500 $4,879,675 $7,208,840 $279,500 $98,000 $98,000 $474,875 $8,374,452 $9,294,198 $6,923,765 $9,084,824 $1,120,484 $307,984 $153,148 $512,023 710,367 18,433 66,149 300,000 246,000 246,000 232,836 96,000 96,000 714,320 163 995,517 - - - - - - 209,396 62,719 2,806,242 1,264,616 - - - - - - - 290,000 - - - - - - - - 800,000 800,000 718,000 629,500 - - - 1,000,000 5,000,000 - - - - - - - 75,000 710,000 - - - - - - - 75,000 600,000 - - - - - - - - - - - - 375,000 - --75,000 525,000 - - - - - - - - 375,000 - - - - - - - 1,400,000 - - - - - 205,488 2,248,335 - - - - - - 1,634,083$286,802$7,206,243$4,989,616$8,174,000$875,500$232,836$96,000$471,000$ 89 1,000 - - - - - - - 10,000 23,675 34,840 - - - 1,875 32,863 32,865 34,490 35,000 35,000 20,000 20,000 15,000 319,754$7,250,108$5,047,781$8,243,840$910,500$252,836$116,000$487,875$ -$ $8,054,698 $2,044,090 1,875,984$840,984$209,984$55,148$37,148$24,148$ PROJECTED EXPENDITURES 133 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTSFISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT REVISED APPROVEDBUDGET APPROPRIATIONS FY16-17 FY17-18 AMOUNT THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:11,692,850$ 36,578,431$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (08 GOB)3,700,000$-$ CERTIFICATES OF OBLIGATIONS 15,720,000 3,125,000 INTRAGOVERNMENTAL TRANSFERS 804,000 678,190 INVESTMENT EARNINGS 30,000 235,000 OTHER 90,000 10,000 SUBTOTAL ADDITIONAL RESOURCES 20,344,000$4,048,190$ TOTAL RESOURCES AVAILABLE 32,036,850$40,626,621$ PUBLIC FACILITIES 1 LIBRARY EXPANSION GG1010 8,385,000 8,385,000 - - 4 STORAGE TANKS & CONTAINMENT GG1601 212,000 212,000 - - 4 PW's COMPLIANCE UPGRADES GG1602 605,000 605,000 - - 2 CITY GATEWAY SIGN #2 GG1701 175,000 - 175,000 - 5 NEW POLICE STATION GG1604 28,000,000 3,000,000 25,000,000 - 5 FIRE STATION #7 GGTBD 5,565,000 - - - 6 ARTS COUNCIL BUILDING RENOVATION GG1605 973,190 400,000 - 573,190 2 NEW CITY HALL GG1801 28,000,000 - - 2,000,000 2 RENOVATION OF EXISTING PD BUILDING TBD 3,000,000 - - - 2 FLEET UPGRADES - OIL PIT & STORM DRAIN TBD 165,000 - - - 2 FACILITIES MAINTENANCE RELOCATION GG1802 2,000,000 - - 350,000 CLOSED PROJECTS - FACILITY PROJECTS SUBTOTAL 25,175,000$2,923,190$ TECHNOLOGY/EQUIPMENT PROJECTS 3 ERP SYSTEM REPLACEMENT CO1204 5,885,000 5,185,000 700,000 - 4 MOBILE COMPUTING INFRASTRUCTURE CO1502 96,500 96,500 - 2 FIBER OPTIC INFRASTRUCTURE CO1701 675,000 - 225,000 275,000 4 WEBSITE REPLACMENT/UPGRADE CO1702 115,500 - 115,500 - 2 STORAGE UPGRADE CO1703 475,000 - 685,000 - 2 WIRELESS REPLACEMENT CO1801 215,000 - - 215,000 2 VIDEO SURVEILLANCE SYSTEM CO1802 790,000 - - 350,000 2 FLEET FUEL SYSTEM REHAB TBD 1,600,000 - - - CLOSED PROJECTS 2,903,096 TECHNOLOGY/EQUIPMENT PROJECTS SUBTOTAL 4,628,596$840,000$ CAPITAL PROJECTS SUBTOTAL 29,803,596$3,763,190$ DEBT ISSUANCE COSTS 90,000$15,625$ TRANSFERS - - OTHER MISC - - GENERAL & ADMIN. CHARGES 89,439 113,667 TOTAL EXPENDITURES 29,983,035$ 3,892,482$ Measurement Focus Increase (Decrease) *ENDING FUND BALANCE:2,053,815$ 36,734,139$ 1 Indicates projects funded through 2008 General Obligation (G.O.) Bond Authorization 2 Funded primarily with Certificates of Obligation (C.O.) debt 3 Estimated to be funded with General Funds ($412,041); Water, WW and Electric Utility funds ($1,375,561), Sanitation Fund ($43,439), Drainage Fund ($28,959), and C.O. debt ($3,325,000). 4 Funded with General Funds transferred to General Gov't CIP Fund 5 Projects expected to be funded with G.O. and/or C.O. debt. Funding for these projects is projected to require an increase to the property tax rate in future years 6 Funded with General Funds transferred to General Gov't CIP Fund ($400,000) and R.E. Meyer Restricted Gift funds for Senior Programs ($573,190) * Ending Fund Balance includes $260,000 from Cayenta settlement BUDGET APPROPRIATIONS 134 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTSFISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECTEXPENDITURES FY 15-16 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 ACTUAL FY16-17 FY17-18 FY18-19 FY19-20 FY20-21 FY21-22 FY22-23 5,849,006$ 11,692,850$ 36,578,431$ 18,979,553$ 6,972,981$ 539,404$ 356,197$ 347,197$ 4,185,256$ 3,700,000$-$-$-$-$-$-$ 3,024,954 28,260,000 3,125,000 2,570,000 17,795,000 18,450,000 - - 1,285,094 804,000 678,190 96,500 - - - - 38,833 100,000 235,000 105,000 25,000 5,000 1,000 1,000 - 420,350 10,000 20,000 108,975 92,250 - - 8,534,137$33,284,350$4,048,190$2,791,500$17,928,975$18,547,250$1,000$1,000$ 14,383,143$44,977,200$40,626,621$21,771,053$24,901,956$19,086,654$357,197$348,197$ 84,080 401,947 980,000 5,849,328 1,069,645 - - -- - 309 77,000 134,691 - - - - - - 12,790 240,700 351,510 - - - - - - - 18,000 157,000 - - 106,913 735,000 10,835,000 10,275,000 6,048,087 - - - - - - - 440,000 2,511,000 2,614,000 - - - 32,079 4,010 937,101 - - - - - - - - 1,000,000 1,000,000 13,000,000 13,000,000 - - - - - - 100,000 - 2,900,000 - - - - - - 165,000 - - - - - --150,000 200,000 1,650,000 - - - 7,364 311,326 84,080$561,402$2,366,036$19,414,630$13,249,645$23,209,087$18,514,000$-$-$ 2,892,086 519,495 1,122,273 1,351,146 - - - - - - - - - 96,500 - - - - - - 262,100 187,000 122,000 103,900 - - - - - 115,500 - - - - - - - - 475,000 - - - - - - - - - 215,000 - - - - - - - - 350,000 280,000 160,000 - -- - - - - 920,000 680,000 - - - 1,501,551 3,808,621 2,892,086$2,021,045$5,783,494$2,103,146$1,418,500$943,900$-$-$-$ 2,582,447$8,149,530$21,517,776$14,668,145$24,152,987$18,514,000$-$-$ 24,552$159,800$15,625$12,850$88,975$92,250$-$-$ - - - - - - - 1,130 - - - - - - - 81,790 89,439 113,667 117,077 120,589 124,207 10,000 10,000 2,689,919$8,398,769$21,647,068$14,798,072$24,362,551$18,730,457$10,000$10,000$ (375)$ 11,692,850$36,578,431$18,979,553$6,972,981$539,404$356,197$347,197$338,197$ PROJECTED EXPENDITURES 135 Projected Projected Projected Projected Projected ProjectedFY18 FY19 FY20 FY21 FY22 FY23 Comments Street/Traffic Projects Southside Safety Improvements -- 1,295 1,334 1,374 1,415 General street maintenance Greens Prairie/Arrington Signal 4,090 4,213 4,339 4,469 4,603 4,741 Signal maintenance & utility costs Barron @ Alexandria Signal -- 4,090 4,213 4,339 4,469 Signal maintenance & utility costs Texas Avenue @ Brothers Signal - - 4,090 4,213 4,339 4,469 Signal maintenance & utility costs Dartmouth @ FM 2818 Signal --- 4,090 4,213 4,339 Signal maintenance & utility costs Lakeway Drive Extension - 11,175 11,510 11,856 12,211 12,578 General street maintenance Sidewalk Improvement Projects - 2,510 2,585 2,663 2,743 2,825 General maintenance University Drive Pedestrian Improvements Ph II - 2,700 2,781 2,864 2,950 3,039 Signal maintenance Street/Traffic Projects Subtotal 4,090$ 20,598$ 30,691$ 35,701$ 36,772$ 37,876$ Parks Projects Lincoln Center Addition 55,550 110,550 113,867 117,282 120,801 124,425 Personnel, supplies, utility costs and facilities maintenance Southeast Park - - 328,700 338,561 348,718 359,179 Personnel, supplies, utility costs and facilities maintenance Parks Projects Subtotal 55,550$ 110,550$ 442,567$ 455,843$469,519$ 483,604$ Facility and Technology Projects Library Expansion - 85,000 87,550 90,177 92,882 95,668 Supplies, utility costs, book replacement and facilities maintenance Police Station Addition - - 200,000 206,000 212,180 218,545 Placeholder for utility costs, supplies, maintenance, etc Fire Station #7 ---- TBD TBD Staffing, utility costs, supplies, maintenance, etc Mobile Computing Infrastructure -- 7,000 7,210 7,426 7,649 Computer software maintenance ERP Replacement - 100,000 103,000 106,090 109,273 112,551 Computer software maintenance Above Ground Storage Tanks and Containment - 4,000 4,120 4,244 4,371 4,502 Laboratory and maintenance Fleet Fuel System Replacement --- 1,000 1,030 1,061 Supplies and maintenance Wireless Upgrade - 16,000 16,480 16,974 17,484 18,008 Computer software maintenance Video Surveillance - 20,000 35,000 50,000 51,500 53,045 System maintenance and support Website Replacement/Upgrade 11,000 11,330 11,670 12,020 12,381 12,752 Consulting and troubleshooting Facilities and Technology Projects Totals $ 11,000 $ 236,330 $ 464,820 $ 493,714 $ 508,526 $ 523,782 Total Estimated O&M Costs 70,640$ 367,478$ 938,077$ 985,259$ 1,014,817$1,045,262$ Governmental Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. 136 Utility Funds The utility funds account for revenues and expenses in the Electric, Water and Wastewater Funds. The Electric, Water and Wastewater Funds’ budgets are prepared using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2016 Working Capital is necessary because the proprietary funds’ financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. The Electric Fund, the Water Fund and the Wastewater Fund account for the operation and maintenance of these Utility services that are self-supported by user fees. Certificates of Obligation (CO) debt has been issued for utility projects since FY08. Prior to that time, Utility Revenue Bonds (URBs) were issued. In FY18, CO debt in the amount of $7,740,000 is projected to be issued for Water capital improvement projects and CO debt in the amount of $21,400,000 is projected to be issued for Wastewater capital improvement projects. Debt is not projected to be issued for Electric projects in FY18. It is anticipated that working capital will be used for the FY18 capital project expenditures in the Electric Fund. Electric Fund The FY18 Electric Fund revenue is estimated to be $104,078,540.No rate increase is approved for the Electric Fund in FY18. The FY18 revenue estimate reflects an approximate 1.04% net increase over the FY17 year-endestimate of $103,004,241 due, in part, to growth that is expected to impact the system. The FY18 operating budget in the Electric Fund is projected to be $75,050,050. This reflects a 2.17% increase from the FY17 revised budget. Six Service Level Adjustments (SLAs) are included in the FY18 Electric Approved Budget. The first of these SLAs, in the amount of $92,025, is for the addition of one Substation Technician. Currently, the City has 7 electric substations serving the College Station area. Another substation will be added in FY18. In order to meet the additional workload, as well as increased compliance regulation implemented by Electric Reliability Council of Texas (ERCOT), Federal Energy Regulatory Commission (FERC), and North American Electric Reliability Corporation (NERC), an additional Substation Technician is needed. A second SLA is approved for the addition of one Assistant Warehouse Supervisor. The Warehouse division of the Electric fund has not requested a staffingposition in over 10 years, however, total warehouse standing inventory has almost doubled over that same time period. Workload has increased due to the inventory system growth, as well as the hiring of additional linemen and Water/Wastewater operators, increased services provided to contractor crews, and the addition of an active assessment function in the Operations division. An Assistant Supervisor is approved to meet these growing needs, as well as provide relief to the current Warehouse Manager and to ensure continuity for succession planning. The third approved SLA is for the addition of a Manhole Support Trailer to the Electric Fund fleet. The trailer supports rescue, traffic control, and air quality while electric personnel are working on the underground distribution system. Currently, the Electric Fund only has one trailer that can support one crew. The addition of another trailer will provide increased service capabilities for construction and emergency repairs to the underground system. A fourth approved SLA is also for equipment and is for the upgrade of two service vehicles. Currently, a Ford 250 ¾ ton truck and small SUV are on the FY18 replacement schedule. It is approved to upgrade the truck to a 1 ton or greater/double cab/engine and the SUV to a ¾ ton crew cab. The service truck upgrade to a 1 ton truck is requested to meet the increased towing and various tasks required by the vehicle for operation needs. The SUV upgrade to a ¾ ton crew cab is requested in order to serve as a backup service truck, as well as increase the towing and hauling capabilities of the Electric Fund fleet. Total cost of both upgrades is projected to be $28,000. A fifth SLA, in the amount of $10,000, is approved to increase funding for miscellaneous specialized safety and compliance training driven by changing industry regulations. The last SLA is for a two part study related to the possible installation of an Advanced Metering System (AMI). The first part of the study is to determine the feasibility of an AMI system for City of College Station utilities. The results of the study will be presented to City Council, and should it be City Council’s directive to install AMI for the Electric and Water Services utilities, an implementation study will be conducted. Both studies are planned for FY18 and the estimated cost to the Electric Fund is $75,000. 137 The FY18 estimated non-operating budget is $33,209,364 or 7.38% above the FY17 revised non-operating budget. A significant portion of this is due to an increase in the amount of funds being budgeted in FY18 to be transferred to the Electric Capital Improvement Projects Fund for use on electric capital projects. These funds are transferred in lieu of additional debt issuance. In FY17, $16,600,000 was budgeted for this purpose, while in FY18, a total of $19,150,000 is projected to be transferred for this purpose. It is anticipated that the reduction in the purchased power costs will allow the utility to use more cash for capital projects in lieu of debt issuance in future years. The FY18 estimated ending working capital is anticipated to decrease 5.9% when compared to the FY17 estimated ending working capital. This is due primarily to the increase in the amount of funds being budgeted in FY18 to be transferred to the Electric Capital Improvement Projects Fund for use on electric capital projects. Each year, the projected ending working capital is evaluated to determine if funds are available above the required 15% reserve for transfer in lieu of additional debt issuance. These funds are transferred in lieu of additional debt issuance. The FY18 working capital is projected to meet the 15% working capital requirement as outlined in the Fiscal and Budgetary Policy Statements. Water Fund Total Water Fund revenue for FY18 is estimated to be $17,103,039. This is an 8.51% increase from the FY17 year-end estimate of $15,762,105. A significant portion of this projected increase is due to a 6% residential and commercial rate increase that has been approved for the FY18 Water budget. It is approved that this rate increase not take effect until the fourth quarter of FY18. The rate increase is needed to support the projected Water Capital Improvement Program (CIP) and the ongoing Water operations and maintenance costs. The total revenue estimate also includes a $359,152 transfer from the recently implemented System-Wide Water Impact Fee. The revenue is designated to offset debt service payments related to Well #9 and Well #9 Collection Loop Capital Improvement Projects. The FY18 approved operating budget in the Water Fund is $8,373,793 or 0.87% greater than the FY17 revised budget. The FY17 revised budget included several one-time SLAs that are not included in the FY18 approved budget. However, in FY17, a portion of salary and benefits budgets were reallocated between the Water and Wastewater Funds to more accurately reflect where the work is being performed. The FY18 approved budget reallocates additional salaries and benefits budgets from the Wastewater Fund to the Water Fund. This accounts for a portion of the 15.18% salaries and benefits increase in the Water Fund. Two SLAs are approved in the Water Fund for FY18. The first SLA is for the addition of an Engineering and Development Coordinator to provide additional control for the design and installation of water and sewer lines, especially with regard to their placement in easements. It is anticipated that this position will help prevent unexpected costs to the City related to the poor design or improper installation/recording of infrastructure. The total SLA cost is projected to be $106,666, which includes a approved reallocation of budget from a part-time non-benefitted GIS Technician position. The second SLA is for a two part study related to the possible installation of an Advanced Metering System (AMI). The first part of the study is to determine the feasibility of an AMI system for City of College Station utilities. The results of the study will be presented to City Council, and should it be City Council’s directive to install AMI for theElectric and Water Services utilities, an implementation study will be conducted. Both studies are planned for FY18 and the estimated cost to the Water Fund is $75,000. The FY18 non-operating budget is $9,502,155 or 4.06% higher than the FY17 revised non-operating budget. This is primarily due to an increase in the debt service payment projected for FY18. It is higher than the amount budgeted for the FY17debt service payment due to the additional debt issued in FY17. Debt was issued for eligible water impact fee capital projects and a portion of this debt service payment is supported by the revenue transfer from the Water Impact Fee Fund. This increase is also due in part to the $105,000 for the Water portion of the ERP System Replacement Project. Also included in the Water non-operating budget is a $57,400 transfer to the General Fund. This transfer will go to offset the expenditure of the Weathermatic Irrigation System SLA submitted by the Parks and Recreation Department. This transfer will be funded through revenue received from the sale of effluent. The Weathermatic system will assist in conserving water and labor costs related to program costs of the irrigation system. 138 The FY18 estimated ending working capital is anticipated to decrease 23.99% when compared to the FY17 estimated ending working capital. A significant portion of this is due to an increase in the amount of funds being budgeted in FY18 to be transferred to the Water Capital Improvement Projects Fund for use on water capital projects. In FY17, $1,850,000 was budgeted for this transfer, however, each year, the projected ending working capital is evaluated to determine if funds are available above the required 15% reserve for this transfer in lieu of additional debt issuance. It was determined that the fund would dip below the required reserve balance in FY17, so the transfer has not been projected in the FY17 year-end estimate. Instead, $1,700,000 is included in the FY18 non-operating budget for use on water capital projects. Wastewater Fund Total Wastewater Fund revenue estimate for FY18 is $17,552,984. This is a 3.98% increase over the FY17 year-end estimate of $16,881,116 due, in part, to growth that is expected to impact the system. However, the total revenue estimate also includes a $330,075 transfer from the recently implemented System-Wide Wastewater Impact Fee. The revenue is designated to offset debt service payments related to Lick Creek Wastewater Treatment Plant Expansion Capital Improvement Project. No rate increase is approved for the Wastewater Fund in FY18. The FY18 Wastewater Fund operating budget is $6,900,935 or 4.71% lower than the FY17 revised budget of $7,242,378. A significant portion of this is due to several one-time SLAs in the FY17 revised budget that are not included in the FY18 approved budget. It is also attributed to the reallocation of salaries and benefits in between the Water and Wastewater Funds. In FY17, a portion of salary and benefits budgets were reallocated between the Water and Wastewater Funds to more accurately reflect where the work is being performed. The FY18 approved budget reallocates additional salaries and benefits budgets from the Wastewater Fund to the Water Fund. No SLAs are approved for the Wastewater Fund in FY18. The FY18 Wastewater Fund non-operating budget is $10,942,405, which is 16.55% lower than the FY17 revised non-operating budget. This is primarily due to a decrease in the amount budgeted to be transferred in FY18 to the Wastewater Capital Improvement Projects budget for wastewater capital projects. Each year, the projected ending working capital is evaluated to determine if funds are available above the required 15% reserve for transfer in lieu of additional debt issuance. In FY17, $7,000,000 was budgeted for this transfer; whereas, $4,875,000 is budgeted for this transfer in FY18. It is projected that only $4,000,000 of the $7,000,000 FY17 Capital Projects budget will be transferred. The FY18 estimated ending working capital is anticipated to decrease 4.13% when compared to the FY17 estimated ending working capital. As explained above, a significant portion of this is due to an increase in the amount of funds budgeted in FY18 to be transferred to the Wastewater Capital Improvement Projects Fund for use on wastewater capital projects. The transfer of working capital for use on capital projects had been planned and forecasted. 139 ELECTRIC UTILITY CITY OF COLLEGE STATION City Manager Deputy City Manager Director Compliance Officer Compliance Admin/Budget Manager Warehouse/ Support Staff Electric System Analysts Assistant Director SCADA Lead SCADA Energy Supervisor Energy Auditor Substation Metering Superintendent Substation/ Meters Assistant Director Design Supervisor Design Utility Operations/T&D Superintendent Operators Transmission & Distribution 140 City of College StationElectric Fund Fund Summary FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActualBudget Estimate Base Budget Budget FY17 to FY18REVENUESResidential54,420,731$ 53,707,680$ 55,108,072$ 55,659,153$ 55,659,153$ 3.63% Commercial/ Industrial 40,260,382 40,542,256 40,002,875 40,402,904 40,402,904 -0.34% TDA 4,130,447 4,192,404 4,192,404 4,255,290 4,255,290 1.50% Other Sales 93,127 124,440 104,393 106,481 106,481 -14.43% Other Operating 2,154,467 2,170,379 1,979,154 2,018,737 2,018,737 -6.99% Investment Earnings 181,419 75,000 300,498 303,503 303,503 304.67% Other Nonoperating/Street Light Transfer 322,744 1,136,000 1,316,845 1,332,472 1,332,472 17.30% Total Revenues 101,563,317$ 101,948,159$ 103,004,241$ 104,078,540$ 104,078,540$2.09% EXPENDITURES AND TRANSFERS Administration*2,839,541$ 2,806,958$ 2,782,045$ 2,875,279$ 3,129,033$ 11.47% Transmission/ Distribution*7,418,972 7,670,354 7,756,075 8,130,975 8,228,000 7.27% Purchased Power/Wheeling Charges*54,533,608 60,606,000 60,529,228 61,006,000 61,006,000 0.66% Direct Capital*196,392 497,500 437,467 445,000 450,000 -9.55% Net Gen/Admin Transfers 1,631,242 1,875,413 1,934,072 2,237,017 2,237,017 19.28% Total Operating, Expenditures and Transfers 66,619,755$ 73,456,225$ 73,438,887$ 74,694,271$ 75,050,050$ 2.17% NONOPERATING EXPENDITURES Debt Service 6,101,265$ 5,908,927$ 5,766,642$ 5,780,408$ 5,780,408$ -2.17% Contingency - 117,500 117,500 150,000 150,000 27.66% Transfer to Gen'l Fund (In Lieu of Franchise Fees) 6,893,217 8,021,864 8,021,864 8,128,956 8,128,956 1.34% ERP System Replacement -280,000 280,000 -- -100.00% Capital Projects Funding 11,550,000 16,600,000 14,600,000 19,150,000 19,150,000 15.36% Other 103,279 ----N/A Total Non Operating Expenditures 24,647,761$ 30,928,291$ 28,786,006$ 33,209,364$ 33,209,364$ 7.38% Total Expenditures and Transfers 91,267,516$ 104,384,516$ 102,224,893$ 107,903,635$ 108,259,414$3.71% Increase/Decrease in Working Capital, modified accrual budgetary basis 10,295,801$ (2,436,357)$ 779,348$ (3,825,095)$ (4,180,874)$ Measurement Focus Increase (Decrease)1,187,652$ (1,040,973) Beginning Working Capital, accrual basis of accounting 20,620,586$ 32,104,039$ 32,104,039$ 31,842,414$ 31,842,414$ Ending Working Capital, accrual basis of accounting 32,104,039$ 29,667,682$ 31,842,414$ 28,017,319$ 27,661,540$ *Administration, Transmission/Distribution, Purchased Power/Wheeling Charges and Direct Capital make up the Operations & Maintenance portion of the Electric Budget. Residential53.48% Commercial/ Industrial38.82% TDA4.09% Other Sales0.10% Other Operating1.94% Investment Earnings0.29% Other Nonoperating/Street Light Transfer1.28% Electric Fund - Sources Administration*2.89% Transmission/ Distribution*7.60% Purchased Power/Wheeling Charges*56.35% Direct Capital*0.42% Net Gen/Admin Transfers2.07% Debt Service5.34% Contingency0.14% Transfer to Gen'l Fund (In Lieu of Franchise Fees)7.51% Capital Projects Funding17.69% Electric Fund - Uses 141 City of College Station Electric Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Warehouse 417,237$ 272,977$ 402,134$ 287,613$ 358,367$ 31.28%Operations Administration 2,422,304 2,533,981 2,379,911 2,587,666 2,770,666 9.34%Substations 1,304,884 1,565,681 1,406,142 1,585,728 1,672,753 6.84%Utility Dispatch 1,736,355 1,625,709 1,756,620 1,357,695 1,357,695 -16.49%Electric Compliance 287,715 313,567 346,183 319,163 329,163 4.97%Engineering & Design 736,879 835,843 876,588 866,808 866,808 3.70%Energy Conservation 563,183 527,059 552,015 533,325 533,325 1.19%Tranmission / Distribution 2,789,956 2,802,495 2,818,527 3,112,683 3,112,683 11.07%SCADA*- - - 355,573 355,573 N/A Purchased Power/Wheeling Charges 54,533,608 60,606,000 60,529,228 61,006,000 61,006,000 0.66% Direct Capital 196,392 497,500 437,467 445,000 450,000 -9.55% TOTAL 64,988,513$ 71,580,812$ 71,504,815$ 72,457,254$ 72,813,033$ 1.72% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 6,876,945$ 7,024,808$ 7,150,731$ 7,496,690$ 7,643,969$ 8.81% Supplies 661,130 627,300 747,840 605,632 610,132 -2.74%Maintenance 297,754 287,601 302,070 291,977 291,977 1.52%Purchased Services 2,422,684 2,537,603 2,337,479 2,611,955 2,810,955 10.77%Purchased Power/Wheeling Charges 54,533,608 60,606,000 60,529,228 61,006,000 61,006,000 0.66% Direct Capital 196,392 497,500 437,467 445,000 450,000 -9.55% TOTAL 64,988,513$ 71,580,812$ 71,504,815$ 72,457,254$ 72,813,033$ 1.72% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Warehouse / Operations Administration 12.50 13.50 13.50 13.50 14.50 7.41% Transmission / Distribution Administration 60.00 61.00 63.00 63.00 64.00 1.59% TOTAL 72.50 74.50 76.50 76.50 78.50 2.61% Service Level Adjustments One- Time Recurring TotalSubstation Technician 8,800$ 83,225$ 92,025$ Assistant Warehouse Supervisor - 70,754 70,754 Manhole Support Trailer 80,000 -80,000Substation Service Trucks Upgrade 28,000 -28,000Safety/Compliance Training - 10,000 10,000Advanced Metering Infrastructure (AMI) Study 75,000 -75,0000Electric SLA Total 191,800$ 163,979$ 355,779$ 142 Debt Service Requirements Electric Fund All Electric URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY18 3,705,000 2,075,408 5,780,408 50,845,000 FY19 3,685,000 1,890,652 5,575,652 47,140,000 FY20 3,865,000 1,734,299 5,599,299 43,455,000FY214,000,000 1,577,814 5,577,814 39,590,000 FY22 4,065,000 1,413,657 5,478,657 35,590,000 FY23 4,020,000 1,235,127 5,255,127 31,525,000 FY24 3,845,000 1,058,714 4,903,714 27,505,000 FY25 3,700,000 893,443 4,593,443 23,660,000 FY26 3,605,000 732,716 4,337,716 19,960,000 FY27 3,180,000 593,427 3,773,427 16,355,000 FY28 3,135,000 480,905 3,615,905 13,175,000 FY29 2,780,000 377,314 3,157,314 10,040,000 FY30 2,010,000 286,493 2,296,493 7,260,000 FY31 1,900,000 203,384 2,103,384 5,250,000 FY32 1,625,000 121,850 1,746,850 3,350,000 FY33 1,140,000 56,287 1,196,287 1,725,000 FY34 585,000 14,625 599,625 585,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34ELECTRIC FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 143 ELECTRIC DEPARTMENT STRATEGIC PLAN I. Mission Statement Provide high quality, customer owned electric service to our customers in College Station through: •Exceptional reliability •Outstanding customer service •Controlling costs and rates •Anticipating future needs •Improving the quality of life through dependable service II. Top 5 Departmental Goals for FY18 1. Manage power supply contract(s) and evaluate the results of a Cost of Service and Rate Study to make recommendations for a strategic implementation which best utilizes the financial assets of the utility. a.Strategic Initiative: Core Services and Infrastructure 2. Compliance with state and federal regulatory authorities. a.Strategic Initiative: Financially Sustainable City 3. Provide service to extensive growth in the service territory and the redevelopment of the Northgate area. a.Strategic Initiative: Core Services and Infrastructure b.Strategic Initiative:Diverse Growing Economy 4. Develop and maintain a trained and knowledgeable electric utility workforce. a.Strategic Initiative:Core Services and Infrastructure 5. Culture of Safety: Plan, design, construct, and maintain the electric system to ensure employee and public safety. a.Strategic Initiative:Core Services and Infrastructure III. Key Departmental Issues & Needs and Potential Responses a. Issue: Employee Retention and Succession Planning i.Plan of Action: Emphasizing “hiring for attitude” in the recruitment process. ii.Plan of Action: Create a culture of accountability and pride in work. iii.Plan of Action: Create an environment of healthy work behaviors that reward exceptional performance and encourage learning. iv.Plan of Action: Focus on recruiting, developing, and retaining a quality work force. v.Plan of Action: Encourage longevity, career growth, and promotion within the organization by mentoring new recruits, encouraging personal development, and recognizing leadership qualities in strategic-minded employees. vi.Plan of Action: Stay current with industry best practices by offering a variety of training opportunities. b. Issue: Competitive Compensation i.Plan of Action:Continue to address areas of concern for competitive salaries. 144 ELECTRIC DEPARTMENT STRATEGIC PLAN ii.Plan of Action: Benchmark labor markets that have recruited CSU personnel. iii.Plan of Action: Update compensation survey on a periodic basis to maintain competitiveness. c. Issue: Unfunded Mandates from Regulatory Agencies i.Plan of Action: Stay abreast of changing regulatory requirements as best possible to minimize current budget impacts and to provide for future funding to meet evolving compliance standards. ii.Plan of Action: Maintain and develop subject matter experts (SME’s) for auditable occurrences. d. Issue: Safety of Personnel / Safe Work Practices i.Plan of Action: Utilize, train, and enforce the safety standards in the CSU Safety Manual. ii.Plan of Action:Involve employees in developing and updating the CSU Safety Manual. e. Issue: Transition to and develop Department Specific and Citywide Software i.Plan of Action:Select and Implement an Electric “best in class” work order system. ii.Plan of Action: Implement ICE and GIS projects. iii.Plan of Action: Evaluate business processes and use best practices to minimize manual workload while maintaining the integrity of the transactions and data records. f. Issue: Address Aging Office and Warehouse Buildings for Water and Electric i.Plan of Action:Develop Fifteen year plan for office and space needs. ii.Plan of Action: Look at property layout and needs. iii.Plan of Action: Develop a design. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. City Council Goal Measure 2016 2017 2018 Goal II-Financial Sustainability Meet budget requirements and provide projections MEET MEET MEET III-Core Services & Infrastructure Meet reliability indices MEET MEET MEET III-Core Services & Infrastructure Meet energy efficiency goals MEET MEET MEET III-Core Services & Infrastructure Provide effective safety programs and maintain safe facilities MEET MEET MEET 145 WATER SERVICES CITY OF COLLEGE STATION City Manager Deputy City Manager Director Assistant Director Plant Operations Manager Wastewater Treatment Supervisor Plant Leads Plant Operators SCADA Analyst Power & Control Specialists Water Production Supervisor Lead Water Production Op Water Production Operators Field Operations Manager Maintenance Supervisors Crew Leader Field Laborers Operators Engineering Operations Manager Engineer IT Utilities Engineer Asset Management Coordinator Staff Assistants GIS Analyst Part Time GIS Assistant Water Resources Coordinator Environmental Manager Environmental Supervisor EnvIronmental Technicians Lab Supervisor Lab Technicians Regulatory Compliance Coordinator 146 City of College Station Water Fund Fund Summary 9/11/17 11:36 AM FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 REVENUES Residential 8,410,275$ 8,783,466$ 8,725,160$ 8,986,915$ 9,293,828$ 5.81%Commercial/ Industrial 6,151,351 6,521,291 6,237,248 6,424,365 6,626,370 1.61%Commercial/Sale of Effluent 114,180 ----N/AOther Operating 821,701 471,000 708,087 729,330 729,330 54.85% Impact Fee Revenue for Capital Projects - - - 359,152 359,152Investment Earnings 30,781 26,000 45,118 46,472 46,472 78.74%Other Non-Operating 66,855 10,000 46,492 47,887 47,887 378.87% Total Revenues 15,595,142$ 15,811,757$ 15,762,105$ 16,594,121$ 17,103,039$8.17% EXPENDITURES AND TRANSFERS Production*2,603,959$ 2,843,012$ 2,769,005$ 2,731,021$ 2,806,021$ -1.30%Distribution*3,101,550 3,177,341 3,439,385 3,180,188 3,286,854 3.45% Direct Capital*56,895 218,000 204,586 50,000 50,000 -77.06%General & Administrative Transfers 1,852,438 2,063,040 2,097,647 2,230,918 2,230,918 8.14% Total Operating Expenditures & Transfers 7,614,842$ 8,301,393$ 8,510,623$ 8,192,127$ 8,373,793$ 0.87% NONOPERATING EXPENDITURES Debt Service 5,302,160$ 5,722,669$ 5,639,136$ 6,027,843$ 6,027,843$ 5.33%Capital Projects - 1,850,000 - 1,700,000 1,700,000 -8.11% Contingency -12,000 12,000 50,000 50,000 316.67% ERP System Replacement 175,787 -- 105,000 105,000Utility Transfer to General Fund 1,501,405 1,546,447 1,546,447 1,561,912 1,561,912 1.00%Other ---57,400 57,400 N/A Total Nonoperating Expenditures 6,979,352$ 9,131,116$ 7,197,583$ 9,502,155$ 9,502,155$ 4.06% Total Expenditures & Transfers 14,594,194$ 17,432,509$ 15,708,206$ 17,694,282$ 17,875,948$2.54% Increase/Decrease in Working Capital, modified accrual budgetary basis 1,000,949$ (1,620,752)$ 53,899$ (1,100,161)$ (772,909)$ Measurement Focus Increase (Decrease)(264,712)$ Beginning Working Capital, accrual basis of accounting 2,444,447$ 3,180,684$ 3,180,684$ 3,234,583$ 3,234,583$ Ending Working Capital, accrual basis of accounting 3,180,684$ 1,559,932$ 3,234,583$ 2,134,422$ 2,461,674$ *Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget. Residential54.34%Commercial/ Industrial38.74% Other Operating4.26% Impact Fee Revenue for Capital Projects2.10% Investment Earnings0.27% Other Non-Operating0.28% Water Fund - Sources Production*15.70% Distribution*18.39% Direct Capital*0.28% General & Administrative Transfers12.48%Debt Service33.72% Capital Projects9.51% Contingency0.28% ERP System Replacement0.59% Utility Transfer to General Fund8.74% Other0.32% Water Fund - Uses 147 City of College Station Water Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Production 2,603,959$ 2,843,012$ 2,769,005$ 2,731,021$ 2,806,021$ -1.30% Distribution 3,101,550 3,177,341 3,439,385 3,180,188 3,286,854 3.45% Direct Capital 56,895 218,000 204,586 50,000 50,000 -77.06% TOTAL 5,762,404$ 6,238,353$ 6,412,976$ 5,961,209$ 6,142,875$ -1.53% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 2,720,562$ 2,717,964$ 2,933,087$ 3,042,722$ 3,130,551$ 15.18% Supplies 677,069 740,011 722,269 542,777 556,494 -24.80%Maintenance 104,398 104,338 117,161 107,396 107,396 2.93% Purchased Services 1,992,358 2,231,233 2,226,755 2,002,852 2,082,622 -6.66%Other Assessments/Fees 211,122 226,807 209,118 215,462 215,812 -4.85% Direct Capital 56,895 218,000 204,586 50,000 50,000 -77.06% TOTAL 5,762,404$ 6,238,353$ 6,412,976$ 5,961,209$ 6,142,875$ -1.53% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActualActual Budget Base Budget Budget FY17 to FY18 Production 5.00 5.00 5.00 5.00 5.00 0.00% Distribution 26.00 28.50 29.50 32.00 33.00 11.86% TOTAL 31.00 33.50 34.50 37.00 38.00 10.14% Service Level Adjustments One -Time Recurring Total Engineering and Development Coordinator 13,217$ 93,449$ 106,666$ Advanced Metering Infrastructure Study 75,000 - 75,000 Water Services SLA Total 88,217$ 93,449$ 181,666$ 148 Debt Service Requirements Water Fund All Water URB, GO and CO Series FISCAL YEAR PRINICIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY18 3,955,000 2,072,843 6,027,843 48,780,000 FY19 3,945,000 1,832,982 5,777,982 44,825,000 FY20 4,150,000 1,655,694 5,805,694 40,880,000 FY21 4,270,000 1,474,344 5,744,344 36,730,000 FY22 3,370,000 1,305,469 4,675,469 32,460,000 FY23 3,115,000 1,150,344 4,265,344 29,090,000 FY24 3,300,000 992,194 4,292,194 25,975,000 FY25 3,490,000 825,494 4,315,494 22,675,000 FY26 3,300,000 658,894 3,958,894 19,185,000 FY27 2,845,000 528,466 3,373,466 15,885,000 FY28 2,175,000 442,906 2,617,906 13,040,000 FY29 1,765,000 374,006 2,139,006 10,865,000 FY30 1,310,000 314,534 1,624,534 9,100,000 FY31 1,365,000 257,356 1,622,356 7,790,000 FY32 1,420,000 197,256 1,617,256 6,425,000 FY33 1,275,000 144,506 1,419,506 5,005,000 FY34 1,325,000 97,056 1,422,056 3,730,000 FY35 915,000 59,106 974,106 2,405,000 FY36 945,000 31,206 976,206 1,490,000 FY37 545,000 8,516 553,516 545,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37WATER FUND PRINCIPAL AND INTEREST INTEREST PRINICIPAL 149 City of College StationWastewater Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 REVENUESResidential 12,300,964$13,518,006$13,581,583$ 13,853,215$13,853,215$2.48%Commercial/ Industrial 2,622,262 2,749,817 2,882,455 2,940,104 2,940,104 6.92%Other Operating 290,812 340,715 315,996 325,476 325,476 -4.47% Impact Fee Revenue for Capital Projects --- 330,075 330,075 N/AInvestment Earnings 44,882 40,149 72,632 74,811 74,811 86.33% Other Non-Operating 107,430 -28,450 29,303 29,303 N/A Total Revenues 15,366,351$16,648,687$ 16,881,116$ 17,552,984$17,552,984$5.43% EXPENDITURES AND TRANSFERS Sewer Collection*1,830,318$ 1,719,107$ 1,594,991$ 1,619,499$ 1,619,499$ -5.79%Sewer Treatment*3,647,557 4,127,521 4,148,141 4,063,116 4,063,116 -1.56% Direct Capital*82,359 186,900 190,738 42,700 42,700 -77.15%Gen/Admin Transfer 1,162,344 1,208,850 1,210,567 1,175,620 1,175,620 -2.75% Total Operating Expeditures and Transfers 6,722,579$ 7,242,378$ 7,144,437$ 6,900,935$ 6,900,935$ -4.71% NONOPERATING EXPENDITURESDebt Service 4,569,761$ 4,490,350$ 4,490,350$ 4,506,475$ 4,506,475$ 0.36%Other/Miscellaneous 56,635 -44,270 --Capital Projects - 7,000,000 4,000,000 4,875,000 4,875,000 -30.36%Contingency -50,000 50,000 50,000 50,000 0.00% ERP System Replacement - 105,000 105,000 -- -100.00%Utility Transfer to General Fund 1,358,261 1,466,922 1,466,922 1,510,930 1,510,930 3.00% Total Nonoperating Expenditures 5,984,656$ 13,112,272$ 10,156,542$ 10,942,405$10,942,405$-16.55% Total Expenditures and Transfers 12,707,235$20,354,650$ 17,300,979$ 17,843,340$17,843,340$-12.34% Increase/Decrease in Working Capital, modified accrual budgetary basis 2,659,116$ (3,705,963)$ (419,863)$ (290,356)$ (290,356)$ Measurement Focus Increase (Decrease)(195,560)$ - Beginning Working Capital, accrual basis of accounting 4,978,847$ 7,442,403$ 7,442,403$ 7,022,540$ 7,022,540$ Ending Working Capital, accrual basis of accounting 7,442,403$ 3,736,440$ 7,022,540$ 6,732,183$ 6,732,183$ * Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget. Residential78.92% Commercial/ Industrial16.75%Other Operating1.85%Impact Fee Revenue for Capital Projects1.88% Investment Earnings0.43% Other Non-Operating0.17% Wastewater Fund - Sources Sewer Collection*9.08% Sewer Treatment*22.77% Direct Capital*0.24% Gen/Admin Transfer6.59%Debt Service25.26% Capital Projects27.32%Contingency0.28% Utility Transfer to General Fund8.47% Wastewater Fund - Uses 150 City of College Station Wastewater Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Collection 1,830,318$ 1,719,107$ 1,594,991$ 1,619,499$ 1,619,499$ -5.79%Treatment 3,647,557 4,127,521 4,148,141 4,063,116 4,063,116 -1.56% Direct Capital 82,359 186,900 190,738 42,700 42,700 -77.15% TOTAL 5,560,235$ 6,033,528$ 5,933,870$ 5,725,315$ 5,725,315$ -5.11% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 2,440,303$ 3,002,535$ 2,671,738$ 2,935,343$ 2,935,343$ -2.24% Supplies 847,259 799,951 893,084 770,826 770,826 -3.64%Maintenance 193,160 202,247 185,589 184,785 184,785 -8.63% Purchased Services 1,997,154 1,841,895 1,992,721 1,791,661 1,791,661 -2.73%Direct Capital 82,359 186,900 190,738 42,700 42,700 -77.15% TOTAL 5,560,235$ 6,033,528$ 5,933,870$ 5,725,315$ 5,725,315$ -5.11% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Collection 23.00 24.00 24.00 21.00 21.00 -12.50%Treatment 26.00 27.00 28.00 28.00 28.00 0.00% TOTAL 49.00 51.00 52.00 49.00 49.00 -5.77% 151 Debt Service Requirements Wastewater All Wastewater URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY18 3,030,000 1,476,475 4,506,475 35,565,000 FY19 2,880,000 1,321,863 4,201,863 32,535,000 FY20 3,020,000 1,199,910 4,219,910 29,655,000 FY21 3,090,000 1,076,943 4,166,943 26,635,000 FY22 2,305,000 965,363 3,270,363 23,545,000 FY23 2,060,000 868,373 2,928,373 21,240,000 FY24 2,135,000 773,463 2,908,463 19,180,000 FY25 1,970,000 682,658 2,652,658 17,045,000 FY26 2,060,000 593,441 2,653,441 15,075,000 FY27 1,925,000 512,834 2,437,834 13,015,000 FY28 1,625,000 445,286 2,070,286 11,090,000 FY29 1,535,000 379,588 1,914,588 9,465,000 FY30 1,610,000 311,886 1,921,886 7,930,000 FY31 1,660,000 237,696 1,897,696 6,320,000 FY32 1,505,000 162,575 1,667,575 4,660,000 FY33 1,155,000 101,231 1,256,231 3,155,000 FY34 1,055,000 52,181 1,107,181 2,000,000 FY35 305,000 24,181 329,181 945,000 FY36 315,000 14,881 329,881 640,000 FY37 325,000 5,078 330,078 325,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37WASTEWATER FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 152 WATER SERVICES DEPARTMENT STRATEGIC PLAN I.Mission Statement Protect public health and enable economic growth at a reasonable cost, by providing potable and palatable drinking water in adequate quantities for firefighting, as well as the sanitary collection and proper treatment of wastewater – all within the direction of the College Station City Council and regulatory framework of the Texas Commission on Environmental Quality, Texas Department of State Health Services, US Environmental Protection Agency, and the Brazos Valley Groundwater Conservation District. II. Top Departmental Goals 1.Goal:Keep Water production and distribution capacities ahead of demand a.Strategic Initiative: Core Services and Infrastructure 2.Goal:Keep Wastewater collection and treatment capacities ahead of demand a.Strategic Initiative:Core Services and Infrastructure 3.Goal:Attract and retain an engaged and highly professional staff a.Strategic Initiative: Core Services and Infrastructure 4.Goal:Meet or exceed all Regulatory standards and requirements a.Strategic Initiative:Core Services and Infrastructure 5.Goal:Enhance effective water conservation strategies a.Strategic Initiative:Sustainable City III. Key Departmental Issues & Potential Responses a. Issues: Water supply & infrastructure must meet future demands: i.Plan of Action:Work with P&DS to implement the Land Use Plan in the revised Comprehensive Plan ii.Plan of Action: Implement 2016 update of the Water Master Plan through the budget process. iii.Plan of Action:Update extended period simulation water system model as growth occurs iv.Plan of Action:Develop Capital Improvement Plan to meet future needs v.Plan of Action:Revise BVGCD Rules to protect Historic Usage b. Issues: Extend water supply with Water Conservation and Re-Use: i.Plan of Action:Revise Water Conservation Rebates to get better results ii.Plan of Action:Revise Subdivision Regulations to promote water conservation iii.Plan of Action:Update Reclaimed Water Capital Plan in 2018 iv.Plan of Action:Brief City Council on Surface Water Supply Study. v.Plan of Action:Summarize water supply options and present to Council. c. Issues: Wastewater collection & treatment must meet current regulations and future demands: i.Plan of Action:Complete full update of Wastewater CIP in 2017 153 ii.Plan of Action: Reduce Inflow and Infiltration by implementing and enforcing the Private Lateral Ordinance and promoting private infrastructure rehabilitation during rehabilitation projects iii.Plan of Action:Rehabilitate and increase capacity of the collection system to eliminate predictable Sanitary Sewer Overflows. iv.Plan of Action:Execute capacity expansion beginning in FY17. v.Plan of Action:Evaluate conversion to Anaerobic for production of methane d. Issues: Provide workforce proper compensation and incentives: i.Plan of Action:Update compensation plan for identified positions, “worst first”. ii.Plan of Action:Re-Establish Skill Band Pay system in 2017 iii.Plan of Action:Maintain Cross Training Certification Pay Plan. e. Issues: Maintain efficient operations and excellent customer service: i.Plan of Action:Successfully accomplish all Performance Indicators ii.Plan of Action:Evaluate the cost effectiveness of corrosion study / pipe condition assessment / pipe replacement. iii.Plan of Action: Maintain APWA Accreditation standards iv.Plan of Action:Execute two Rehabilitation projects every year v.Plan of Action:Perform “cost of service” Rate study vi.Plan of Action: Leverage ICE Project to provide most efficient delivery of service and maximize asset management. IV. Key Performance Indicators (KPIs) The College Station City Council has set the strategic direction for the city government through development of seven strategic goals: I-Good Governance, II-Financial Sustainability, III-Core Services and Infrastructure, IV-Neighborhood Integrity, V-Diverse and Growing Economy, VI- Improving Mobility, VII–Sustainable City. Each KPI listed below corresponds to at least one of the seven goals set by the City Council. 154 City Council Goal Measure 2016 2017 2018 Goal III-Core Services & Infrastructure Water/WW –Full APWA accreditation Full Full Full III-Core Services & Infrastructure Water/WW –Provide Excellent Customer Service; Rated Excellent or Good in Citizen Survey 92%Not Measured 92% III-Core Services & Infrastructure Water/WW –Technology practices are AWWA “Best in Class”Best Best Best III-Core Services & Infrastructure Water/WW –Compliance with Reporting requirements, % reports filed timely 100% 100% 100% III-Core Services & Infrastructure Water –Compliance with Standards, % of water sold in compliance 100% 100% 100% III-Core Services & Infrastructure Water – Minimize “unbilled” water, to 10% or below %%8% VII-Sustainable City Water –continue reducing per capita daily use to 140 gallons by 2024. 1416 140 III-Core Services & Infrastructure Water –Adequate capacity; Peak day demand below 90% of max day capacity 71% 70% 80% III-Core Services & Infrastructure Water –Adequate capacity; Annual demand below 22,626 af/yr maximum %6% 70% III-Core Services & Infrastructure Wastewater –Compliance with Treatment Stds, effluent meeting regs 100% 100% 100% III-Core Services & Infrastructure Wastewater - Adequate capacity; % capacity used at CC/LC 6/6%6/670/70 VII-Sustainable City Wastewater –Maximize re-use; million gallons reclaimed past 12 months 45 155 156 Sanitation Fund The Sanitation Fund is a user-fee, self-supported enterprise fund that accounts for the activities of collecting and disposing of residential and commercial refuse in the City. The residential operation services include weekly collection of garbage, bulky and brush items and bi-weekly recycling. Commercial operations provides commercial dumpster, cart and roll-off container collection and disposal services between one and six times per week. This fund is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital. The measurement focus adjustment to arrive at Actual 2016 Working Capital is necessary because the proprietary fund’s financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. FY18 revenues for the fund are estimated to be $10,056,426. The FY18 budget for Sanitation includes a rate increase in residential and commercial rates projected to be implemented in the fourth quarter of FY18. The City wants to ensure revenue sufficient to meet the operations, maintenance and capital needs of the City’s Sanitation Enterprise Fund. The rates are being finalized and will be presented to City Council in fall 2017. The Sanitation cost of service and rate design study is nearing completion with the purpose to determine the total cost of providing commercial and residential garbage and recycling services and to equitably distribute the cost to customers. The approved operations and maintenance budget for residential and commercial Sanitation operations for FY18 is $7,783,342. This is a decrease in operating costs due primarily to a change of the span of reimbursement to Equipment Replacement Fund for the cost of vehicles purchased in previous years. The reimbursement schedule was changed to defray working capital balance falling significantly below the 15% working capital requirements of fiscal policy. Funding in the amount of $49,190 is approved in the Sanitation Fund for Keep Brazos Beautiful (KBB) for operations, the Demonstration Garden at Texas Ave & George Bush location, beautification along with litter abatement, and educational programs. Non-operating expenditures are approved for $1,098,781. Included is $735,000 for the utility transfer to the General Fund as well as $363,781 for the Twin Oaks Landfill debt service payment. The expenditure for the debt service payment will be offset by reimbursement received from the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.). Total FY18 approved expenditures for the Sanitation Fund are $9,843,983. The FY18 Sanitation ending working capital is expected to increase by 14.8% from the estimated FY17 ending working capital due to a change in the reimbursement to Equipment Replacement Fund schedule. The FY18 working capital is projected to meet the 15% working capital requirement as outlined in the Fiscal and Budgetary policy. 157 City of College Station Sanitation FundFund Summary last reviewed: 07/16/13 at 7:45am FY17 FY17 FY18 FY18 % Change in 9/21/17 2:21 PM FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18REVENUESResidential5,494,359$ 5,706,570$ 5,703,665$ 5,874,775$ 6,080,392$ 6.55% Commercial / Industrial 3,284,891 3,441,745 3,441,745 3,544,523 3,544,998 3.00%Other Operating 58,350 66,370 57,558 58,421 58,421 -11.98%Investment Earnings 6,655 2,328 10,289 8,834 8,834 279.47% Payment from BVSWMA, Inc. for Debt Service 406,560 359,135 359,135 363,781 363,781 1.29%Other Non Operating 12,329 --- - N/ATotal Revenues 9,263,144$ 9,576,148$ 9,572,392$ 9,850,334$ 10,056,426$ 5.02% EXPENDITURES AND TRANSFERSResidential*4,427,570$ 4,775,548$ 4,774,945$ 4,732,812$ 4,732,812$ -0.89% Commercial*2,669,889 3,353,049 3,273,496 3,050,530 3,050,530 -9.02%General & Admin Transfers 747,166 816,960 822,677 862,670 862,670 5.60%Outside Agency Funding 52,716 51,190 51,190 49,190 49,190 -3.91%Contingency - 50,000 -50,000 50,000 0.00%Total Operating Expenditures & Transfers 7,897,341$ 9,046,747$ 8,922,308$ 8,745,202$ 8,745,202$ -3.33% NONOPERATING EXPENDITURES/TRANSFERSUtility Transfer to General Fund 722,034$ 730,000$ 730,000$ 735,000$ 735,000$ 0.68% Transfers In - Street Sweeping (219,575) (221,771) (221,771) -- -100.00%Debt Service 406,560 359,135 359,135 363,781 363,781 1.29%Total Non Operating Expenditures 909,019$ 867,364$ 867,364$ 1,098,781$ 1,098,781$ 26.68% Total Operating & Non Operating Expenditures 8,806,360$ 9,914,111$ 9,789,672$ 9,843,983$ 9,843,983$ -0.71% Increase/Decrease in Working Capital, modified accrual budgetary basis 456,784$ (337,963)$ (217,280)$ 6,351$ 212,443$ Measurement Focus Increase (Decrease)(37,582)$ Beginning Working Capital, accrual basis of accounting 1,238,063$ 1,657,265$ 1,657,265$ 1,439,985$ 1,439,985$ Ending Working Capital, accrual basis of accounting 1,657,265$ 1,319,302$ 1,439,985$ 1,446,336$ 1,652,428$ *Residential and Commercial Operations are the O&M portion of the Sanitation Fund budget. Residential60.47% Commercial / Industrial35.25% Pmt from BVSWMA, Inc.-Debt Service3.62% Other0.66% Sanitation Fund - Sources Residential48.09% Commercial30.99% General & Admin Tfs8.76% Utility Tf to GF7.47% Debt Service3.70% Outside Agency Funding0.50% Contingency0.49% Sanitation Fund - Uses 158 City of College Station Sanitation Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Residential Collection 4,427,570$ 4,775,548$ 4,774,945$ 4,732,812$ 4,732,812$ -0.89%Commercial Collection 2,669,889 3,353,049 3,273,496 3,050,530 3,050,530 -9.02% TOTAL 7,097,459$ 8,128,597$ 8,048,441$ 7,783,342$ 7,783,342$ -4.25% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActualBudget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 2,267,602$ 2,306,936$ 2,375,087$ 2,412,463$ 2,412,463$ 4.57%Supplies 385,859 585,207 495,322 565,686 565,686 -3.34%Maintenance 675,747 679,757 679,290 691,317 691,317 1.70%Purchased Services 3,768,251 4,556,697 4,498,742 4,113,876 4,113,876 -9.72% TOTAL 7,097,459$ 8,128,597$ 8,048,441$ 7,783,342$ 7,783,342$ -4.25% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Residential Collection 24.25 25.50 25.00 25.00 25.00 0.00% Commercial Collection 11.25 12.50 12.50 12.50 12.50 0.00% TOTAL 35.50 38.00 37.50 37.50 37.50 0.00% 159 Northgate Parking Fund The Northgate Parking Fund accounts for revenues and expenditures from the City’s Northgate parking facilities. The revenue sources are Patricia Street Promenade Surface Lot, College Main Parking Garage, and metered street parking in the Northgate area. This fund is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures net change in working capital. The measurement focus adjustment to arrive at Actual 2016 Working Capital is necessary because the proprietary fund’s financial statements areprepared using the economic resources measurement focus and the accrual basis of accounting. FY18 revenue is estimated to be $1,611,487 which is an increase from the FY17 budget due to an increase in thesemester leases of spaces in the parking garage as well as an overall increase in fines. In addition, all parking meters will be replaced in FY18 to ensure consistent collection of revenue throughout the year. Other revenues in this fund include investment earnings and miscellaneous revenue. Approved FY18 departmental expenditures for the Northgate Parking Fund are $1,301,608. The approved FY18 expenditures include an SLA to add another District Coordinator position at a recurring cost of $51,283. There are currently six full-time and two part-time coordinators that handle all facets of the garage operations, including restroom maintenance, managing a community service worker program, and general aesthetics of the district. The staff is on duty or on call 24/7. Due to recent redevelopment in the area which has brought with it increased vehicular and pedestrian traffic, it has become necessary to add another staff position to better serve the district. This new position will also be certified in Code Enforcement to help address the violations occurring in the Northgate District so that the Code Enforcement Officers in Community Services may focus efforts on outlying neighborhoods and businesses. From FY12 through FY17, the Northgate expenditures were classified as either direct costs of operating the garage or non-parking costs (including janitorial and maintenance functions relating to the garage and promenade area that was handled by Northgate Parking staff). The expenses were classified in this manner in order to determine how much the General Fund would need to transfer to the Northgate Parking Fund to cover these ancillary costs. For FY18, the decision was made that all costs of operation relating to the Northgate District would be funded solely out of the Northgate Parking Fund. Included in the Northgate Parking Fund is approved budget of $224,738 for the FY18 debt service payment related to the College Main Parking Garage. From FY01 through FY09, the Debt Service Fund funded all the debt payments related to the Garage while the Northgate Parking Fund reimbursed the Debt Service Fund as its fund balance would reasonably allow. As a result, there is still over $4.1MM owed to the Debt Service Fund by the Northgate Parking Fund as of the end of FY17 for the total of those payments less the amounts reimbursed thus far. Since the College Main Parking Garage debt will be paid off in FY20 (and the annual payment amount has dramatically decreased from the FY17 amount), the Northgate Parking Fund will be able to allocate more funds to reimburse the Debt Service Fund. To this end, there is $200,000 approved in the FY18 budget to establish this process. Budget is also included for three projects: a compactor/drain project at $128,000, new garage equipment and system management at $350,000, and street meter replacement totaling $120,000. Total approved Northgate Parking Fund expenditures are $1,976,363. Estimated ending working capital is anticipated to decrease 51.2% when compared to FY17 due to increased capital costs planned for FY18 as well as an additional staff member. The FY18 working capital is projected to meet the 15% working capital requirement as outlined in the Fiscal and Budgetary policy. 160 FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 REVENUESParking Fees 948,684$ 1,138,714$ 1,144,091$ 1,276,100$ 1,276,100$ 12.07% Parking Fines 271,189 250,000 234,199 227,000 227,000 -9.20% Fines - Other - - 23,998 90,000 90,000 N/AInvestment Earnings 7,326 4,000 9,120 8,500 8,500 112.50% Other 15,925 7,650 9,637 9,887 9,887 29.24% Total Revenues 1,243,124$ 1,400,364$ 1,421,045$ 1,611,487$ 1,611,487$ 15.08% EXPENDITURES Northgate District Operations 492,722$ 593,360$ 536,439$ 780,325$ 831,608$ 40.15%Non Parking Costs 198,199 204,145 204,145 - - -100.00% Non Parking Transfer (198,199) (204,145) (204,145)- - -100.00% Capital Outlay 477,431 117,000 185,139 470,000 470,000 301.71%General & Administrative Transfers 77,183 69,753 69,753 72,017 72,0173.25% Debt Service 463,925 470,474 470,474 224,738 224,738 -52.23% Transfer to Debt Service Fund - - - 200,000 200,000 N/ANon-Dept. Capital Improvements - - - 128,000 128,000 N/A Contingency - 50,000 - 50,000 50,000 0.00%Total Expenditures 1,511,261$ 1,300,587$ 1,261,805$ 1,925,080$ 1,976,363$ 51.96% Increase/Decrease in Working Capital (268,137)$ 99,777$ 159,240$(313,593)$ (364,876)$ Measurement Focus Increase (Decrease)(12,923)$ Beginning Working Capital 834,734$ 553,674$ 553,674$712,914$ 712,914$ Ending Working Capital 553,674$ 653,450$ 712,914$ 399,321$ 348,038$ City of College Station Northgate Parking Fund Fund Summary Parking Fees79.19% Parking Fines14.09% Fines - Other5.58%Investment Earnings0.53% Other0.61% Northgate Parking Enterprise Fund - Sources Northgate District Operations42.08% Capital Outlay23.78% General & Admin Transfers3.64%Debt Service11.37% Transfer to Debt Service Fund10.12%Non-Dept Capital Impr6.48% Contingency2.53% Northgate Parking Enterprise Fund - Uses 161 City of College Station Northgate Parking Fund Operations and Maintenance Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Parking 690,921$ 914,505$ 938,142$ 1,250,325$ 1,301,608$ 42.33% TOTAL 690,921$ 914,505$ 938,142$ 1,250,325$ 1,301,608$ 42.33% FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 346,285$388,833$365,711$394,890$446,173$14.75%Supplies 16,886 17,585 16,508 18,376 18,376 4.50% Maintenance 21,877 58,194 55,140 42,936 42,936 (26.22%)Purchased Services 305,873 332,893 315,645 324,123 324,123 (2.63%)General Capital - 117,000 185,138 470,000 470,000 301.71% TOTAL 690,921$914,505$938,142$1,250,325$1,301,608$42.33% FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Parking 8.00 8.00 8.00 8.00 9.00 12.50% TOTAL 8.00 8.00 8.00 8.00 9.00 12.50% Service Level Adjustments One-Time Recurring Total Addition of Northgate District Coordinator -$51,283$51,283$ Northgate Parking SLA Total -$51,283$51,283$ EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 162 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1FY 18 205,000 19,738 224,738 635,000FY 19 210,000 12,475 222,475 430,000 FY 20 220,000 4,400 224,400 220,000 DEBT SERVICE SCHEDULE OF REQUIREMENTS NORTHGATE PARKING FUND SUPPORTED GOB SERIES - 50,000 100,000 150,000 200,000 250,000 FY 18FY 19FY 20NG PARKING FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 163 164 Utilities Capital Improvement Projects Budget On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The CIP is presented for City Council review as part of the annual budget process. The program consolidates all anticipated capital needs for which funding authorization exists. The program is divided into several sections depending on the services provided and the funding source. Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. The second category of capital expenditure is for minor capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Certificates of Obligation (CO) debt has been issued for utility projects since FY08. Prior to that time, Utility Revenue Bonds (URBs) were issued. In FY18, CO debt in the amount of $7,740,000 is projected to be issued for Water capital improvement projects and $21,400,000 is projected to be issued for Wastewater capital improvement projects. Debt is not projected to be issued for Electric projects in FY18. It is anticipated that working capital will be used for the FY18 capital project expenditures in this Fund. Among the decisions and proposals that accompany capital project recommendations is an analysis of potential ongoing costs and any potential impact on utility rates that a project may have. UTILITY CAPITAL PROJECTS Below are descriptions of the utility capital projects included in the FY18 Approved Budget. The funds expended on these projects are considered significant and nonroutine. Electric Capital ProjectsThe approved budget appropriation for electric capital projects is $19,476,353. Included is $2,100,000 for General Plant projects. This amount is for general plant upgrades as well as an estimate for costs related to addressing long-term facility programming needs. Funds in the amount of $1,650,000 are estimated for Overhead System Improvement projects. These funds will be used for the construction of overhead feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual utility pole replacement program and continuation of the program for addressing the worst performing feeders. Funds in theamount of $5,000,000 are estimated for Underground System Improvement projects. These funds will be used for the construction of new underground electric projects and for conversion of overhead power lines to underground. Included in this estimate are various underground feeders in the Northgate area, as well as feeder exits for the Graham Road Substation and feeder bores under State Highway 6 and FM 2154. Also included is an underground duct system (no conductor) to coincide with the Lakeway Drive Extension project and funding for the continuation of the padmount transformer rehabilitation program. A total of $2,280,000 is included in the budget for New Service and System Extension projects. These funds will be used to provide electrical system services for new customer additions (residential, commercial, apartments and subdivisions). Funds in the amount of $120,000 are included for Thoroughfare Street Lighting projects. These funds will be used for replacing and/or upgrading existing lighting facilities and appurtenances due to age, storm damage, or other considerations. A budget of $4,585,000 is included for Distribution projects and $3,696,000 is included for Transmission projects. Significant Transmission/Distribution projects planned for FY18 include the Graham Road Substation, which will include two substation transformers. Also included in Transmission/Distribution projects is the purchase of land for a future substation site needed to serve the BioCorridor area. Other FY18 Transmission/Distribution projects include various SCADA enhancements, a 138 KV transmission switch replacement, transmission pole replacements, and various other minor capital improvements. Future years’ Electric capital projects include an estimate for Advanced Meter Infrastructure (AMI). A feasibility study will be conducted in FY18 to assess the costs, benefits, and payback of an AMI system for the City’s Electric and Water systems. This study will include the assessment of additional staffing required to pursue AMIimplementation, the communication infrastructure required, and the handling of the data obtained from this system. The results from this study will be presented in order to make a decision as to whether or not to move 165 forward with implementation. If recommended, it is anticipated that an implementation study will be conducted in FY18 to investigate and determine the metering type, communication infrastructure, and meter data management system that will be required for this system. The FY18 Approved Budget includes an estimated $19,150,000 in current revenues that will be transferred from operations to fund Electric capital projects. Water Capital ProjectsIn FY18, $9,819,157 is the new appropriation included for water capital projects. The total expenditures in FY18 for Water capital projects are projected to be $18,822,175. Appropriations from prior years carry forward on capital projects and additional appropriations may be added each year as the projects progress. The FY18 projected expenditures exceed the FY18 appropriations as the projected expenditures include appropriations from prior years. Water Production projects include an FY18 estimated expenditure of $9,407,774. This includes an estimate for the purchase of land and/or land rights for current and future wells. It is an anticipated that additional wells will be needed in the future. Other Water Production projects include the construction of Well #9 and the Well #9 Collection Line projects and an estimate for expenditures is included in FY18. Completion of construction is estimated for FY19. The Water Well #9 and Water Well #9 Collection Line projects are being funded with Certificates of Obligation, but the resultant debt service will be paid for using impact fee revenue that is expected to be collected. In FY17, Council implemented an impact fee that will be assessed on new water connections. The purpose of the fee is to generate revenue to fund capital improvement projects that serve or will serve new developments within the City’s service area. The impact fee revenue generated by the System-wide water impact fee will be used to fund the debt service of these Well #9 projects. Also estimated for FY18 is the completion of the Well Field Collection System Loop project. This project is for the design, construction, and easement acquisition of a well field collection line along West OSR. This line will provide a redundant well field collection system and will allow flow to be diverted during maintenance and outages in the well field. Also estimated for FY18 are expenditures related to the Replacement of the Motor Control Centers (MCC) at Wells 1, 2 and 3. This project includes the demolition and removal of existing MCC foundations and conduits and the replacement with currently supported soft starters. Other Production projects estimated for FY18 include the Variable Frequency Drive (VFD) Replacement project. The VFDs support various critical pieces of equipment such as water transfer pumps, water high service pumps, cooling fans and some raw sewage lift pumps. This project will replace the drives to meet current standards in order to prevent the loss of operations of critical pieces of equipment. An additional project planned for FY18 is the continuation of the Rehabilitation of Water Well Pumps and Motors. The project is for the rehabilitation of seven vertical turbine water well pumps and motors. This project is being phased over several years with a maximum of two rehabs a year. Other Production projects include the Installation of Security Fencing at Sandy Point Pump Station and at Wells 1, 2 and 3; the construction of an Equipment Shed at the Dowling Road Pump Station; and the Virtual Server Replacement. Funds in the amount of $5,528,350 are projected to be expended on Water Distribution projects in FY18. This includes $200,000 of general Oversize Participation (OP) funds. These funds are used to help meet future capacity needs by oversizing water lines above the minimum size required to serve a development. In addition, an estimate has been included in FY18 for the Spring Meadows Water Line Improvement project. This project includes a water line connection between the existing Woodland Hills subdivision and the Spring Meadows Phase II subdivision. By looping the adjacent subdivisions, the City can decrease the amount of service disruptions during a water main break. Also included in the FY18 estimate is the Rock Prairie Road Elevated Storage Tank with Pressure Reducing Valves (PRVs) project. This project is for the construction of a new three million gallon elevated storage tank near the intersection of Rock Prairie Road and State Highway 6. This project is necessary to meet Texas Commission on Environmental Quality (TCEQ) requirements, to decrease demand on the existing Greens Prairie Tower, and to decrease excessive pressure to customers east of State Highway 6. The Lakeway Waterline Extension project is also included in FY18. This project is for the construction of an approximately 5,600 linear foot of 12-inch diameter water distribution system line along the potential projection of Lakeway Drive. In addition, the FM 2818/FM 60 Transmission Line Relocation project is expected to the completed in FY18. TXDOT is reconfiguring the intersection of FM 2818 and FM 60 into a diverging diamond interchange andthis transmission line must be relocated as it is in conflict with the approved storm drainage plans. An estimate has also been included for Miscellaneous Water Rehabilitation projects that may arise throughout the fiscal year. 166 Several projects have been included in the FY18 budget for the extension of water lines along State Highway 6. The first is the State Highway 6 Waterline Phase I (State Highway 40 to Venture), the second is the State Highway 6 Waterline Phase II (Creagor Line to State Highway 40) and the third is the State Highway 6 Waterline Phase III (Creagor Lane to State Highway 40). These lines are needed to help address increased demand and are needed to support the City’s future second pressure plane. The State Highway 6 Water Line projects are being funded with Certificates of Obligation, but a portion of the resultant debt service will be paid for using impact fee revenue that is expected to be collected. Rehabilitation projects included in the FY18 Approved Budget include the Eastgate Rehabilitation project. Construction is expected to be completed in FY18. This project includes the replacement of water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east, Francis Drive to the south, and Texas Avenue to the west. The water distribution lines are in need of replacement due to an increase in service disruptions caused by deteriorating materials. The project also includes some repair of existing aging streets in the respective project area. Another significant rehabilitation project included in the FY18 budget is the Woodson Village Water Line Rehabilitation project. This project is for the rehabilitation of water and sewer lines in the Southgate area, in the vicinity of Haines Drive, Glade Street, Dexter Drive, and Timm Drive. The water distribution lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines. Other utility rehabilitation projects included in the FY18 estimated expenditures are the Francis Drive Water Line Rehabilitation project and the Southside Safety Improvements - Park Place/Holik/Anna Water Line Rehabilitation project. The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. Contingency in the amount of $150,000 has been included in the FY18 Approved Budget. These funds will be available for use on unanticipated projects as well as to offset project overruns. The FY18 budget includes an estimated $1,700,000 in current revenues that will be transferred from operations to fund Water capital projects. In addition, the FY18 budget includes an estimated debt issue in the amount of $7,740,000 for Water capital projects. Wastewater Capital ProjectsIn FY18, $58,519,868 is the new appropriation included for wastewater capital projects. The total expenditures in FY18 for Wastewater capital projects are projected to be $27,149,632. A significant portion of the FY18 appropriation is related to the Lick Creek Wastewater Treatment Plant Expansion project. It is anticipated that the construction contract will be awarded in late FY18 and therefore the budget to support the contract must be appropriated. The actual expenditures for the construction are expected to take place from FY18-FY20. The appropriations for capital projects carry forward into subsequent fiscal years. Wastewater Collection projects include $200,000 for Oversize Participation (OP). These funds are available to meet future anticipated capacity in the construction of wastewater lines above the minimum size needed to serve the development. Also included in the FY17 estimate is the East Side FM 158 Sewer project. As part of the Sanitary Sewer Certificate of Convenience and Necessity (CCN) swap with the City of Bryan associated with the BioCorridor infrastructure project, the East Side Sewer Project will provide sewer service to the service area within the City of Bryan Corporate Limits acquired as College Station Sewer Service area. The City of Bryan will reimburse the City of College Station for a portion of the cost of this project, in accordance with an Interlocal Agreement. An estimate has been included in FY18 for the construction of the Lick Creek Parallel Trunk Line project. This project is for the construction of a parallel or replacement trunk line from State Highway 40 to the Lick Creek Wastewater Treatment Plant. Construction is estimated for FY18 and FY19. In addition, an estimate is included in FY18 for the Bee Creek Parallel Trunkline project. The existing Bee Creek Trunkline sub-basin currently serves areas along FM 2818, from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant. This project will install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept the ultimate build-out demand anticipated in this respective area. This project is being completed in phases, with the third phase progressing in FY18. Also included in FY18 is the Replacement of the Carters Creek Screw Lift Pumps. It is anticipated that two pumps will be replaced in FY18. The design for the Carters Creek Diversion Lift Station and Force Mainproject is projected to start in FY18 as well. This project is for the design and construction of a 4 million gallon a day (MGD) lift station (average day) at the existing CCWWTP along with a 24-inch forced main. This lift station 167 will convey flow from CCWWTP sewershed to the Lick Creek sewershed and will allow the existing CCWWTP to remain at a 9.5 MGD permitted capacity. Other Wastewater Collection projects scheduled for FY18 include Phases I, II and III of the Northeast Sewer Trunkline. The Northeast Sewer Trunkline currently serves areas West of State Highway 6 including Northgate, Hensel Park, Chimney Hill and the Gateway development. This trunkline also serves areas East of State Highway 6 spanning from FM 60 south to Carters Creek Wastewater Treatment Plant. Much of the existing trunkline was constructed in 1973 and spans along Carters Creek from Cooner Street to the Carters Creek Wastewater Treatment Plant. Phase I of the project will replace the existing line with a larger diameter line from State Highway 30 to the Horse Haven Subdivision and will increase capacity while also relocating the approved line further away from the wandering creek bank. Phase II of the project will replace the existing line with a larger diameter line, from the Horse Haven Subdivision to the Carters Creek Wastewater Treatment Plant. Phase III of this project will replace the existing line with a larger diameter line from State Highway 6 to State Highway 30 and will increase capacity while also relocating the approved line further away from the creek bank. The trunkline replacement and relocation is necessary to proactively prevent surcharge events and emergency failures caused by erosion. It is anticipated that approximately $1.5 million of the expenditures for phase I will be funded with Community Development Block Grant funds. Also included in the FY18 estimate for Wastewater Collection projects is Phase I of the Medical District Interceptor project. The project is expected to be built in three phases with the interceptor providing gravity service to the medical district bounded by State Highway 6, Rock Prairie Road, and W.D. Fitch Parkway. Once complete, the Rock Prairie lift station and Lift Stations #2 and #3 will be decommissioned. Phase I of the project will extend from W.D. Fitch Parkway to the future connection point of the CCWWTP diversion lift station. The Southwood Valley Trunkline project is another Collection project that is scheduled for construction in FY18. This trunkline currently serves areas north of Rock Prairie Road and south of FM 2818. This project phase will replace the existing line with a larger diameter pipe in order to increase capacity while also relocating the line further away from the creek bank. Replacement and relocation of the trunkline is necessary to prevent surcharge events and emergency failures caused by erosion. Rehabilitation projects included in the FY18 Approved Budget include the Eastgate Rehabilitation project. Construction is expected to be completed in FY18. This project will involve the replacement of water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east, Francis Drive to the south, and Texas Avenue to the west. The sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating materials, shallow lines, and poor access to mains located near back lot lines. The project also includes some street repair of existing aging streets in the respective project area. Other utility rehabilitation projects included in the FY18 estimated expenditures are the Francis Drive Sewer Line Rehabilitation project and the Southside Safety Improvements - Park Place/Holik/Anna Sewer Line Rehabilitation project. The utility line rehabilitation on these projects is being completed in coordination with the corresponding street rehabilitation projects. Another significant rehabilitation project on which construction is expected to begin in FY18 is the Woodson Village Sewer Line Rehabilitation project. This project is for the rehabilitation of water and sewer lines in the Southgate area, in the vicinity of Haines Drive, Glade Street, Dexter Drive, and Timm Drive. The sanitary sewer lines are in need of replacement due to an increase in service disruptions caused by deteriorating lines, shallow lines and poor access. Funds in the amount of $5,374,797 have been estimated in FY18 for Treatment and Disposal projects. Included in this amount is an estimate for the design of the Centrifuge Improvements at the Carters Creek Wastewater Treatment Plant (CCWWTP). This project is for improvements to the existing Carters Creek Wastewater Treatment Plant sludge dewatering system. These improvements are designed to ensure the critical plant process of dewatering sludge is completed as needed, thereby minimizing Plant odors. Another FY18 Treatment and Disposal project is the Lick Creek Generator Replacement. This project is for the replacement and upgrade of the existing Lick Creek Wastewater Treatment Plant (LCWWTP) emergency power generator, which is nearing the end of its service life. The new generator will provide additional power so that more of the routine Plant processes can be completed while under generator power. The larger generator capacity will also provide operational redundancy and accommodate planned Plant Expansion. The installation should be completed in FY18. Also estimated in FY18 is the Installation of a Headworks Catwalk at the CCWWTP. The catwalk will facilitate easier and safer cleaning of the number two grit channel of the headworks facility. 168 Other Treatment and Disposal projects planned for FY18 include the CCWWTP Fueling Station. This project is for the replacement of the existing above ground fuel tanks at CCWWTP. A significant project moving forward in FY18 include the Lick Creek Expansion project. The total current budget for the Lick Creek Expansion project is $36,525,000. The project is currently under design and the construction contract is expected to be awarded in late FY18. The results of the 2016 Wastewater Master plan indicate that a 3 MGD expansion will be required to meet the TCEQ permit requirements as development continues to occur within the LCWWTP sewershed over the next five years. This project will increase the capacity of the LCWWTP from two million gallons per day to five million gallons per day while adding phosphorus removal capabilities to the plant. The project will be funded with Certificates of Obligation, but the resultant debt service will be paid for using impact fee revenue that is expected to be collected. In FY17, Council implemented an impact fee that will be assessed on new sewer connections. The purpose of the fee is to generate revenue to fund capital improvement projects that serve or will serve new developments within the City’s service area. The impact fee revenue generated by the City-wide wastewater impact fee will be used to fund the debt service of the Lick Creek Expansion project. Other Collection Plant projects included in the FY18 CIP include the Clarifier 3A Rehabilitation project and the Carters Creek Blower Building #2 Replacement project. Both of these projects are for the rehabilitation of infrastructure that is critical to the CCWWTP. A number of General Plant projects are included in the FY18 Approved Budget. These include SCADA at the New Lift Stations. This project was created to fund the integration of new lift stations to the SCADA system. Also included is the Carters Creek Electrical Improvements project. This project is for the replacement of the Motor Control Centers (MCCs) for Plants 2 and 3. Other projects for which estimates are included in the FY18 budget include the design of an Equipment Shed at CCWWTP and the design of a project to Repurpose Buildings at the CCWWTP. In 2012, the construction of the new wastewater laboratory was completed. This project will renovate the old laboratory facility into a full service maintenance building and will include an expansion of the employee locker rooms. In addition, a project has been included for some Drainage Improvements at the CCWWTP. Two projects related to land acquisition have also been included in the FY18 budget. These projects are intended for the purchase of land to serve as buffers around the treatment plants. Also included in the FY18 CIP is $150,000 for Miscellaneous Wastewater Rehabilitation projects that may arise throughout the fiscal year. Contingency in the amount of $150,000 has also been included for use on unanticipated projects as well as to offset project overruns. The FY18 budget includes an estimated $4,875,000 in current revenues that will be transferred from operations to fund Wastewater capital projects. In addition, the FY18 budget includes an estimated debt issue in the amount of $21,400,000 for Wastewater capital projects. ADDITIONAL O&M COSTSThe City of College Station strives to provide superior electric, water, and wastewater services to its citizens. Part of this effort includes investment in the capital that makes up the infrastructure. These investments take place in the form of capital improvement projects. Some of these improvements require additional operating and maintenance (O&M) costs. These costs are identified and ultimately become part of the cost of providing these utility services. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. Departments are expected to consider the impact of current and planned capital improvement projects on O&M budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial forecasting. No additional budget was included in the FY18 Approved Budget for O&M costs related to recently completed Utility capital projects. The minimal amount estimated to be needed in FY18 for projects that are coming on-line can be accommodated in the existing budget. Projections for O&M are included in the financial forecasts for projects that are expected to be completed in the next 5 years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the utility capital projects. The departments will continue to evaluate current operations before increases in budget will be approved. 169 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2021-2022 FY16-17 FY15-16 REVISED FY16-17 ACTUAL BUDGET ESTIMATE BEGINNING FUND BALANCE:1,167,118$ 787,099$ 787,099$ CERTIFICATES OF OBLIGATION -$-$-$ INTEREST ON INVESTMENTS 1,058 1,000 1,000 INTERGOVERNMENTAL TRANSFERS - - - INTRAGOVERNMENTAL TRANSFERS 11,550,000 16,600,000 14,600,000 SUBTOTAL ADDITIONAL RESOURCES 11,551,058$ 16,601,000$ 14,601,000$ TOTAL RESOURCES AVAILABLE 12,718,176$ 17,388,099$ 15,388,099$ CAPITAL PROJECTS: GENERAL PLANT 112,332 2,050,000 248,341 OVERHEAD SYSTEM IMPROV. 571,610 1,500,000 1,456,862 UNDERGROUND SYSTEM IMPROV. 1,608,619 3,100,000 3,359,702 NEW SERVICES & SYSTEM EXT. 2,464,972 2,280,000 2,025,011 RES. STREET LIGHTING - - - THOR. STREET LIGHTING 288,879 3,190,000 2,727,648 DISTRIBUTION 2,107,414 1,385,000 2,613,852 TRANSMISSION 4,956,304 3,230,000 2,404,420 GENERAL AND ADMINISTRATIVE 33,597 32,100 32,100 DEBT ISSUANCE COST/OTHER (335) - - TOTAL EXPENDITURES 12,143,392$ 16,767,100$ 14,867,936$ 212,315$ ENDING FUND BALANCE:787,099$ 620,999$ 520,163$ MEASUREMENT FOCUS INCREASE (DECREASE) 170 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2021-2022 FY17-18 APPROVED PROJECTED PROJECTED PROJECTED PROJECTED BUDGET FY18-19 FY19-20 FY20-21 FY21-22 520,163$ 203,810$ 347,496$184,381$311,823$ -$ 6,200,000$1,000,000$1,000,000$-$ 10,000 5,000 5,000 5,000 5,000 - - - - - 19,150,000 9,775,000 9,775,000 8,750,000 9,835,000 19,160,000$15,980,000$10,780,000$9,755,000$9,840,000$ 19,680,163$16,183,810$11,127,496$9,939,381$10,151,823$ 2,100,000 175,000 2,175,000 1,175,000 700,000 1,650,000 1,700,000 1,650,000 1,600,000 1,650,000 5,000,000 1,600,000 1,700,000 1,850,000 2,050,000 2,280,000 11,305,000 2,375,000 2,375,000 2,375,000 - - - - - 120,000 100,000 100,000 100,000 100,000 4,585,000 525,000 1,830,000 1,580,000 1,435,000 3,696,000 366,000 1,062,000 895,000 1,650,000 45,353 46,714 48,115 49,558 51,045 - 18,600 3,000 3,000 - 19,476,353$15,836,314$10,943,115$9,627,558$10,011,045$ 203,810$347,496$184,381$311,823$140,778$ 171 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 FY18 REVISED APPROVED PROJECT APPROVED APPROPRIATIONS FY16 - 17 FY17 - 18 NUMBER BUDGET THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE: $'',7,21$/5(6285&(6 &(57,),&$7(62)2%/,*$7,21 ,17(5(6721,19(670(176 75$16)(56)52023(5$7,216 27+(5 68%727$/$'',7,21$/5(6285&(6 727$/5(6285&(6$9$,/$%/( PRODUCTION PROJECTS SOURCE AND SUPPLY PLANT - WSWOC ,)/$1'$&48,6,7,21:(//6 :$ ,):(//:) ,):(//&2//(&7,21/,1(:) :(//),(/'&2//(&7,216<67(0/223 :) WATER PUMPING AND TREATMENT PLANT - WPWOC 9$5,$%/()5(48(1&<'5,9(5(3/$&(0(17 :) 5(+$%2):$7(5:(//38036$1'027256 :$ *5((1635$,5,(:$7(57$1.5(+$%7%' WATER GENERAL PLANT - WGWOC :(//6 0&&5(3/$&(0(17 :$ 87,/,7<6(59,&(&(17(55(129$7,216 :) ,03529('6(&85,7<)(1&,1*$76336 :$ '2:/,1*52$'(48,30(176+(':$ ,03529('6(&85,7<)(1&,1*$7:(//6 :$ 9,578$/6(59(55(3/$&(0(17 :$ &/26('352-(&76 68%727$/ DISTRIBUTION PROJECTS TRANSMISSION AND DISTRIBUTION PLANT - WTWOC 29(56,=('3$57,&,3$7,21 :$ 6800,7&5266,1*23 :$ &$67/(*$7(,,6(&7,21:$ &$67/(*$7(,,6(&7,21:$ &$67/(*$7(,,6(&7,21:$ 7+(&5266,1*$7/,&.&5((.3+, ,,23 :$ 7+(&5266,1*$7/,&.&5((.3+,,,23 :$ 635,1*0($'2:6:$7(5/,1(,03 :$ BUDGET APPROPRIATIONS 172 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 PROJECT EXPENDITURES 173 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 FY18 REVISED APPROVED PROJECT APPROVED APPROPRIATIONS FY16 - 17 FY17 - 18 NUMBER BUDGET THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS 6:((7:$7(5)25(67:$7(5/,1((;7(16,21 :$ ,)535(/(9$7('6725$*(7$1.:359 6 :$ ,)6+:$7(5/,1(3+,6+729(1785('5:$ ,)6+:$7(5/,1(3+,,&5($*25/$1(726+:$ ,)6+:$7(5/,1(3+,,,:22'&5((.726(%(67$ :$ /$.(:$<:$7(5/,1(:$ '53672:(//%2515':$7(5/,1(5(+$%7%' 75$160,66,21/,1(5(/2&$7()0:$ ,)6+:$7(5/,1(*5$+$0WR%$5521 7%' ,)6+:$7(5/,1(62120$WR9,&725,$7%' -21(6%87/(5:$7(5/,1(5(+$%7%' 0$5,2138*+:$7(5/,1(5(+$%7%' 0,6&(//$1(2865(+$%,/,7$7,21 0,6& &/26('352-(&76 68%727$/ REHABILITATION PROJECTS: WTWOC ($67*$7(5(+$%:) &2//(*(+(,*+765(+$%,/,7$7,21 7%' 0F&8//2&+87,/,7<5(+$%,/,7$7,21 7%' :22'6219,//$*(5(+$%:$ )5$1&,6'55(+$%3+,:) )5$1&,6'55(+$%3+,,:) 3$5.3/$&(+2/,.$11$87,/,7<5(+$%:$ &/26('352-(&76 68%727$/ &$3,7$/352-(&76&217,1*(1&<:$ 1(::$7(56(59,&(6 9DULRXV 0(7(55(3/$&(0(17352*5$0 9DULRXV &$3,7$/352-(&7668%727$/ *(1(5$/$1'$'0,1,675$7,9( '(%7,668$1&(&267 TOTAL EXPENDITURES 0($685(0(17)2&86,1&5($6('(&5($6( ENDING FUND BALANCE: ,),PSDFW)HH(OLJLEOH&DSLWDO3URMHFW 174 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 PROJECT EXPENDITURES 175 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 FY18 REVISED APPOVED PROJECT APPROVED APPROPRIATIONS FY16-17 FY17-18 NUMBER BUDGET THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:9,266,907$ 7,428,111$ ADDITIONAL RESOURCES: CERTIFICATES OF OBLIGATION 3,275,000$ 21,400,000$ INTEREST ON INVESTMENTS 25,000 40,000 TRANSFERS FROM OPERATIONS 7,000,000 4,875,000 INTERGOVERNMENTAL -- OTHER 1,697,306 750,000 SUBTOTAL ADDITIONAL RESOURCES 11,997,306$ 27,065,000$ TOTAL RESOURCES AVAILABLE 21,264,213$ 34,493,111$ COLLECTION PROJECTS COLLECTION PLANT - SCWOC OVERSIZE PARTICIPATION WW1700000 100,000 - 78,741 100,000 PETTERAK OFFSITE SEWER EXT OP WW1982465 94,405 - 94,405 - NAGLE HOUSING OFFSITE SEWER OP WW1984410 26,854 - 26,854 - EAST SIDE FM 158 SEWER LINE WF1382208 1,575,000 1,632,000 540,845 - CARTERS CREEK SCREW LIFT REPL WW1952451 1,181,000 - 625,000 556,000 IF CC DIVERSION LIFT STATION & FORCE MAIN WW1800002 15,030,000 --3,250,000 IF LICK CREEK PARALLEL TRUNK LINE WW1877335 13,290,000 1,820,241 - 11,469,759 IF BEE CREEK PARALLEL TRUNK LINE WF1369909 12,855,000 12,458,611 -396,389 IF NORTHEAST SEWER TRUNKLINE PH I WW1895942 2,460,000 600,000 2,902,000- IF NORTHEAST SEWER TRUNKLINE PH II WW1957471 2,840,000 -521,950 2,318,050 IF NORTHEAST SEWER TRUNKLINE PH III WW1700002 6,035,000 -65,775 1,190,000 IF NORTHEAST SEWER TRUNKLINE PH IV WW1700003 3,810,000 -65,775 - IF MEDICAL DISTRICT INTERCEPTOR PH I WW1800001 2,330,000 --2,330,000 IF MEDICAL DISTRICT INTERCEPTOR PH II TBD 2,600,000 --- IF MEDICAL DISTRICT INTERCEPTOR PH III TBD 1,180,000 --- IF SOUTHWOOD VALLEY TRUNKLINE PH I WW1997793 1,450,000 - - 1,450,000 IF SOUTHWOOD VALLEY TRUNKLINE PH II TBD 1,851,000 --- IF ALUM CREEK SEWER TRUNKLINE TBD 9,926,000 --- CLOSED PROJECTS -- - SUBTOTAL 4,921,345$23,060,198$ REHABILITATION PROJECTS EASTGATE REHAB WF1656024 2,806,000 2,806,000 -- COLLEGE HEIGHTS REHAB TBD 1,388,000 --- FRANCIS DR REHAB PH I WF1749349 357,000 210,000 85,000 62,000 FRANCIS DR REHAB PH II WF1749355 40,000 54,920 -- PARK PLACE/HOLIK/ANNA UTILITY REHAB WW1945843 336,000 50,000 286,000- WOODSON VILLAGE REHAB WW1957430 3,875,000 -619,100 3,255,900 McCULLOCH UTILITY REHAB TBD 3,770,000 --- EISENHOWER REHAB - SEWER LINE REHAB TBD 107,500 --- CLOSED PROJECTS - SUBTOTAL 990,100$3,317,900$ BUDGET APPROPRIATIONS 176 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 10,616,105$ 9,266,907$ 7,428,111$ 7,343,479$79,281$ 47,290$ 46,158$ 30,344$ -$ 5,000,000$ 21,400,000$ 28,800,000$ 29,675,000$ 14,400,000$ 1,600,000$ 5,600,000$ 58,148 80,000 40,000 10,000 5,000 5,000 5,000 5,000 - 4,000,000 4,875,000 10,025,000 3,875,000 2,150,000 2,375,000 1,150,000 -------- 298 1,697,306 750,000 - - - - - 58,446$ 10,777,306$ 27,065,000$ 38,835,000$ 33,555,000$ 16,555,000$ 3,980,000$ 6,755,000$ 10,674,551$ 20,044,213$ 34,493,111$ 46,178,479$ 33,634,281$ 16,602,290$ 4,026,158$ 6,785,344$ - - 78,741 100,000 100,000 100,000 100,000 100,000 - -94,405------ --26,854------ 73,845 109 - 1,501,046 - - - - - --580,400600,600----- - - - 1,000,000 1,460,000 6,407,920 6,162,080 - - - 102,733 1,008,533 3,799,938 8,378,796 - - - - 3,600,939 51,368 3,719,000 1,160,851 1,546,842 2,776,000 --- -18,899 1,346,500 1,094,601 ----- -11,775 107,500 1,296,000 1,424,725 ---- -11,775 54,000 856,000 2,690,000 2,423,225 --- -11,775 54,000 -660,000 2,000,000 1,084,225 -- --200,000 2,130,000 ----- -----612,603 1,987,397 -- -----262,565917,435 -- --145,000 1,305,000 ----- ------301,000 1,550,000 - --------2,344,651 -460 200,000 ------ 3,674,784$208,894$7,614,933$14,844,036$16,260,363$14,582,313$10,552,137$1,650,000$2,344,651$ 121,790 98,762 509,342 2,076,106 ----- ------263,7401,124,260- -13,840102,106241,054----- -5,8601,44032,700----- --22,000 197,000 117,000 ---- --244,500 889,100 2,741,400 ---- ----423,6843,346,316--- -------20,000 87,500 -560,483414,201------ 121,790$678,945$1,293,589$3,435,960$3,282,084$3,346,316$263,740$1,144,260$87,500$ PROJECT EXPENDITURES 177 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 FY18 REVISED APPOVED PROJECT APPROVED APPROPRIATIONS FY16-17 FY17-18 NUMBER BUDGET THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BUDGET APPROPRIATIONS TREATMENT & DISPOSAL PROJECTS SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SPWOC CC CENTRIFUGE IMPROVEMENTS WF1771887 2,425,000 1,845,000 - - LIFT STATION FORCE MAIN REHAB TBD 72,000 - - - LICK CREEK GENERATOR REPLACEMENT WF1761997 1,490,000 796,000 569,000 125,000 CARTERS CREEK HEADWORKS CATWALK WF1762000 118,500 105,000 13,500 - CARTERS CREEK FUELING STATION WW1869610 150,000 150,000 - - IF HENSEL PARK LIFT STATION IMPROVEMENTS TBD 5,555,000 --- IF LC CAPACITY EXPANSION & NUTRIENT REMOVAL WW1945495 36,525,000 -6,100,000 30,425,000 CCWWTP CLARIFIER 3A REHAB WW2026392 600,000 -100,000 500,000 CARTER CREEK BLOWER BLDG #2 REPL WW1800003 1,762,550 --300,000 CARTER CREEK BLOWER BLDG #3 REPL TBD 1,762,867 --- CCWWTP EFFLUENT CLOTH FILTRATION SYS TBD 4,949,734 --- 218,625 - SEWER GENERAL PLANT - SGWOC SCADA - NEW LIFT STATIONS WF1359125 230,000 202,000 -28,000 CC FIBER RING TBD 160,000 --- CC ELECTRICAL IMPROVEMENTS WF1677128 2,960,000 1,940,000 1,020,000 - UTILITY SERVICE CENTER RENOVATIONS WF1441517 1,861,720 37,500 -- CARTER CREEK EQUIPMENT SHED WW1800004 806,000 --100,000 REPURPOSE CARTER CREEK BUILDINGS WW1957448 300,000 -202,000 - CARTER CREEK LAND BUFFER WW1872097 300,000 300,000 -- LICK CREEK LAND BUFFER WW1868508 565,000 560,000 -- CCWWTP DRAINAGE IMPR WW1970554 150,000 -150,000 - MISCELLANEOUS REHAB/WW SERVICES MISC -125,000 150,000 CLOSED PROJECTS -- SUBTOTAL 8,348,125$31,778,000$ CAPITAL PROJECTS CONTINGENCY WW1700001 -50,000 150,000 CAPITAL PROJECTS SUBTOTAL 14,309,570$58,306,098$ GENERAL AND ADMINISTRATIVE 90,240 106,770 DEBT ISSUANCE COST 15,000 107,000 TOTAL EXPENDITURES 14,414,810$58,519,868$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:6,849,403$ (24,026,757)$ IF Impact Fee Eligible Capital Project CLOSED PROJECTS 178 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 PROJECT EXPENDITURES 20,653 58,379 -281,000 1,073,000 991,968 --- ------72,000-- 6,64052,423730,807700,130----- ---118,500----- ---150,000 ---- ----250,000540,0004,765,000-- --760,000 3,412,500 21,262,500 11,090,000 --- --100,000500,000----- --212,667 1,549,883 ---- ----212,669 1,550,198 --- -------785,5734,164,161 -130,039 1,177,033 ------ 21,96527,60960,000120,426----- ----160,000---- 18,260 51,068 564,500 1,700,000 626,172 ---- ----64,689 1,078,905 571,250 146,876 - ---100,000706,000---- ---50,000250,000---- ---300,000 ----- -4,357 -560,643 ----- --150,000 ----- - -308,302 150,000 150,000 ----- -------- 67,518$632,177$3,542,340$8,505,866$26,154,913$15,251,071$5,408,250$932,449$4,164,161$ -50,000 150,000 150,000 150,000 150,000 150,000 3,864,092$1,520,016$12,500,862$26,935,862$45,847,360$33,329,700$16,374,127$3,876,709$6,596,312$ 88,010 90,240 106,770 107,838 108,916 110,005 111,105 112,216 -25,000 107,000 144,000 148,375 72,000 8,000 28,000 1,608,026$12,616,102$27,149,632$46,099,198$33,586,991$16,556,132$3,995,814$6,736,528$ 200,382 9,266,907$7,428,111$7,343,479$79,281$47,290$46,158$30,344$48,815$ 179 Projected Projected Projected Projected Projected ProjectedFY18 FY19 FY20 FY21 FY22 FY23 CommentsWater Projects Well #9 -$94,600$ 97,438$ 100,361$103,372$106,473$Personnel, supplies, maintenance and utility costs Well #9 Collection Line - 1,600 1,648 1,697 1,748 1,801 Line maintenance Wellfield Collection System Loop 240 247 255 262 270 278 Line maintenanceWater Project Totals 240$96,447$99,341$102,321$105,390$108,552$ Wastewater Projects Carters Creek Diversion Lift Station & Force Main - - - - - TBDO&M to begin in FY23 Carters Creek Centrifuge Improvements - - - 20,500 21,115 21,748 Supplies and maintenance LCWWTP Capacity Expansion & Nutrient Removal -- - TBDTBDTBDO&M to begin in FY21 Repurpose Carters Creek Buildings - 1,000 1,030 1,061 1,093 1,126 Supplies and maintenanceWastewater Project Totals -$1,000$1,030$21,561$22,208$22,874$ Total Estimated O&M Costs 240$97,447$100,371$123,882$127,598$131,426$ *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. Enterprise Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* 180 Hotel Tax Fund The primary funding source for the Hotel Tax Fund is the Hotel tax, a consumption type tax authorized under state statute. This tax allows the City to collect up to its current tax rate of 7% on rental income of hotels and motels within the city limits. As outlined in Chapter 351 of the Tax Code, funds derived from the Hotel Tax Fund can only be spent if the following two-part test is met: I. Every expenditure must directly enhance and promote tourism and the convention and hotel industry. II. Every expenditure must clearly fit into one of nine statutorily provided categories for expenditure of local hotel occupancy tax revenues.1. Funding the establishment, improvement, or maintenance of a convention or visitor information center.2. Paying for the administrative costs for facilitating convention registration. 3. Paying for tourism related advertising, and promotion of the city or its vicinity.4. Funding programs that enhance the arts.5. Funding historical restoration or preservation projects.6. Sporting events where the majority of participants are tourists in cities located in a county with a population of 290,000 or less.7. Enhancing and upgrading existing sport facilities or fields for certain municipalities. State of TexasHouse Bill 3629 was passed in the 2015 Legislative Session that provides authority for the City ofCollege Station to use hotel tax revenue for constructing, operating, or expanding a sporting facility orsports field owned by the municipality, if the majority of the events at the facility or field are directlyrelated to a sporting event in which the majority of participants are tourists who substantially increase economic activity at hotels in the municipality.8. Funding transportation systems for tourists.9. Signage directing the public to sights and attractions that are visited frequently by hotel guest in themunicipality. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The FY18 budgeted Hotel Tax revenue is $5,125,000 which reflects a 1% increase from FY17 year-end estimate of $5,074,271. Hotel tax revenues are forecasted to increase marginally due to recent fluctuations of the tourism economy. Investment earnings of $140,000 are estimated for FY18. Total City operating expenditures in the Hotel Tax Fund are $4,557,665. This is a 38.4% decrease from the FY17 revised budget due to a lower amount budgeted in FY18 for Veterans Park and Southeast Park. Budget in the amount of $2,574,479 is included for the construction of two additional synthetic fields at Veterans Park. It is also anticipated that the design of Southeast Park will proceed in FY18, but it is projected that the design portion will be funded with Certificates of Obligation. It is anticipated that a portion of the construction costs will be paid for with Hotel Tax Funds starting in FY19. The City Operating Budget also includes funds for the fifth preferred access payment for the use of athletic facilities at Texas A&M University. The FY18 budget for this is $700,000. Other City operating expenditures approved in FY18 include $300,000 for soliciting and hosting of sports tournaments in College Station. Also included is $80,000 for staff costs in the Public Communications. In this respect, staff members are responsible for strategically creating marketing materials that help increase tourism to College Station and its many amenities. In addition, the Public Communications Department has budget included for the purpose of advertising to encourage visitors to come to College Station. Public Communications staff will introduce College Station to other markets through the development of brochures, promotional videos, and marketing and advertising materials. It is anticipated that these responsibilities will be shared among PC staff members resulting in the time spent on the activities equating to one FTE position. The primary focus will be to create high-quality collaterals needed to bring tourism dollars to College Station. The position is budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover the expenditures related to eligible activities. The approved budget also contains $25,000 for nonprofit/charitable organizations that hold events at local hotels and meet the criteria for Hotel Tax use. These funds will be distributed at the discretion of the City Manager. Funding is also approved for $200,000 for City-Wide Special Event. 181 City operating expenditures related to Parks and Recreation Programs & Events is budgeted at $537,220 for FY18. City expenditures for Capital Purchases is $36,850. Programs in the budget include expenditures related to athletic events such as National & Regional Athletic Tournaments, and other events that are eligible for Hotel Tax funds. Five service level adjustments related to Parks & Recreation programs and events are approved with the FY18 budget. The first two SLA requests pertain to hosting the TAAF Games of Texas in 2018 and 2019. The Games of Texas that the city hosted in 2014 and 2015 brought in conservatively $7.5 million over the two summer event. The approved SLAs will provide $10,000 toward the bid fee and $50,000 towards operational expenses. The third SLA is for the addition of an Operations Supervisor & vehicle. The position will budgeted in the General Fund and Hotel Tax funds will be transferred to the General Fund to cover 50% of the expenditures for the Supervisor and vehicle. A total of $31,220 is allocated in the Hotel Tax Fund for salaries and benefits and $16,850 for the vehicle. The fourth SLA will increase the budget for Turf maintenance for the athletic fields by $30,000. This increase is required due to the increase in tournaments and events using the fields. The fifth SLA is $40,000 for the purchase of a Toro Workman and Pro Sweep Attachment. The cost for this piece of equipment will split between the General and Hotel Tax funds. With the recent and future expansion of Veterans Park, this equipment will be used to keep up with field maintenance. A total of $3,092,235 of Hotel Tax funding is approved in the FY18 Budget for Outside Agencies. This includes $1,846,991 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational, sales/marketing, promotional, servicing and business development elements; $400,000 for the CVB Grant Program; $114,376 for Easterwood Airport Advertising; $290,000 for Arts Council operations and maintenance; $390,868 to Arts Council for affiliate funding; $25,000 to Veterans Memorial; and $25,000 for the Bryan/College Station Chamber of Commerce. 182 City of College Station Hotel Tax Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 16,078,407$ 17,731,704$17,731,704$ 16,946,429$ 16,946,429$ REVENUES Taxes 5,277,314$ 5,391,000$ 5,074,271$ 5,125,000$ 5,125,000$ -4.93%Investment Earnings 100,650 40,000 140,000 140,000 140,000 250.00%Other 12,766 - 16,284 10,000 10,000Total Revenues 5,390,731$ 5,431,000$ 5,230,555$ 5,275,000$ 5,275,000$ -2.87% Total Funds Available 21,469,138$ 23,162,704$22,962,259$ 22,221,429$ 22,221,429$-4.06% EXPENDITURES & TRANSFERSCity Operations: Parks Programs & Events 447,075$ 442,000$ 260,296$ 416,000$ 537,220$ 21.54%Public Communications 99,140 184,116 95,000 184,116 184,116 0.00%Sports Tournament Promotional Funds 133,777 300,000 300,000 300,000 300,000 0.00%Preferred Access Payment 288,742 690,000 505,855 700,000 700,000 1.45% Veteran's Park Synthetic Fields 63,795 3,763,274 1,035,000 2,574,479 2,574,479 -31.59%Southeast Park 253 1,700,000 500,000 - - -100.00%Capital Purchases 160,380 75,500 68,057 - 36,850 -51.19% Miscellaneous Programs & Events 5,469 225,000 6,000 225,000 225,000 0.00%Total City Operations Expenditures 1,198,631$ 7,379,890$ 2,770,208$ 4,399,595$ 4,557,665$ -38.24% Outside Agency Funding Expenditures: B/CS CVB O&M 1,710,672$ 2,122,616$ 2,122,616$ 1,929,115$ 1,846,991 -12.99%B/CS CVB Grant Program 235,699 513,416 513,416 450,000 400,000 -22.09%Easterwood Advertising 85,532 102,690 102,690 102,690 114,376 11.38% Arts Council of Brazos Valley O&M/Facility 70,500 117,000 65,000 65,000 290,000 147.86%Arts Council of Brazos Valley Affiliate/Marketing Funding 386,400 391,900 391,900 391,900 390,868 -0.26%Veterans Memorial 25,000 25,000 25,000 25,000 25,000 0.00%B/CS Chamber of Commerce O&M 25,000 25,000 25,000 25,000 25,000 0.00% Total Outside Agency Expenditures 2,538,803$ 3,297,622$ 3,245,622$ 2,988,705$ 3,092,235$ -6.23% Contingency -$ 10,000$ -$ 60,000$ 60,000$ 500.00% Total Operating Expenses & Transfers 3,737,434$ 10,687,512$6,015,830$ 7,448,300$ 7,709,900$ -27.86% Measurement Focus Increase (Decrease) Increase (Decrease) in Fund Balance 1,653,297$ (5,256,512)$ (785,275)$ (2,173,300)$ (2,434,900)$ Ending Fund Balance **17,731,704$ 12,475,192$16,946,429$ 14,773,129$ 14,511,529$ ** Remaining fund balance is forecast to be used for Athletic Field improvements including the next phase of Veterans Park buildout, and initial phases of Southeast Park development. Outside Agency Funding40.11% Parks Pgms & Events7.45% Sports Tour. 3.89%Veterans's Park 33.39% Preferred Access Pmt9.08% Public Comm.2.39% Misc. Pgms & Events2.92%Contingency0.78% Hotel Tax Fund - Uses Taxes97.16% Other0.19% Investment Earnings2.65% Hotel Tax Fund - Sources 183 Community Development Fund The Community Development Fund is used to account for grants received from the U. S. Department of Housing and Urban Development (HUD) by the City for use in revitalizing low and moderate income areas and addressing the needs of low and moderate income citizens. The City has submitted an action plan to HUD for FY18 to receive the Community Development Block Grant (CDBG) and the Home Investment Partnership Program Grant (HOME). The CDBG program is a federal entitlement program that provides basic funding for general programs and administration. The grant allows administrators flexibility in the use of funds for a wide variety of eligible activities. The HOME program is a yearly entitlement grant that can only be used for housing programs that assist income-eligible individuals and households. Both CDBG and HOME allocations are based on a formula that includes criteria such as the age and condition of a community’s housing stock, incidents of overcrowding, and the demographic characteristics of the City. Community Development Block Grant funds are allocated to projects including public service agency funding, public facility and infrastructure improvement activities, owner-occupied housing rehabilitation, and Code Enforcement activities. Other eligible expenditures include grant administration, housing services, interim assistance, demolition, and acquisition. In October 2009, the City purchased property on Holleman Drive with CDBG Funds with the intent to use it for a CDBG eligible development. Over time, City Council direction changed and a decision was made to sell the property to allow private development of the property to occur. HUD informed the City that since an eligible project was not completed, the City was required to repay the funds used to purchase the land. The HUD Director in Houston directed that the CDBG funds should not be returned to Treasury and directed the establishment of a CDBG Local Account Fund and the funds were deposited in a separate bank account and a new special revenue fund entitled CDBG Local Account Fund was set up to meet these requirements. The repayment, via a transfer of the funds, from the Community Development Fund to the new CDBG Local Account Fund occurred in FY16. TheCommunity Development Fund lacked the funds to transfer into the newly-created local account and cash wasloaned to the Community Development Fund from General Fund ($893,638) and Wastewater Fund ($1,497,306). After the Holleman property closed during FY17 and the proceeds were made available, the General Fund and Wastewater Fund loans were repaid. The available funds in the CDBG Local Account Fund will be depleted by the end of FY17. The City currently uses HOME Grant funds for owner-occupied rehabilitation assistance and down payment assistance. Funds are also approved for Community Housing Development Organizations (CHDO) activities, construction, rental rehabilitation, and Tenant Based Rental Assistance (TBRA). This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Grant amounts included in the FY18 Approved Budget include $1,866,269 in Community Development Block Grant (CDBG) funds and $732,619 in HOME Investment Partnership Grant (HOME) funds. In addition recaptured funds and program income of $33,732 is expected to be received from HOME program. The only SLA for FY18 will move half of the funding of an already-existing 1.0 FTE (Code Enforcement Officer) from the Community Development Fund to the General Fund (into the Community Services Code Enforcement Division). This will allow that officer to split time between code enforcement of Community Development-funded properties as well as elsewhere in the city. CDBG appropriations include Public Facility projects that are intended to expand, improve and/or add public facilities and infrastructure when and where needed for designated low to moderate income areas of the city. Improvements for FY18 include an approved amount of $57,010 for a Lincoln Center Bus Shelter project at a designated bus stop on Holleman for the newly expanded and remodeled Lincoln Center. Funds are alsoincluded in FY18 for Southwest (SW) Parkway Sidewalks ($430,862) to design and construct sidewalks on the north and south sides of SW Parkway from FM2154 to Welsh, as well as improvements to the intersections of SW 184 Parkway and Welsh and SW Parkway and FM 2154 to address ADA compliance as well as citizen concerns. The Georgie K. Fitch Park Improvements ($166,655) include the completion of a project to design and construct a trail and bridge to increase connectivity and pedestrian access throughout the park. Finally, the Northeast Sewer Trunkline Improvements are scheduled to be completed in the first quarter of FY18. The $152,231 approvedbudget to finish this project will fund staff costs to ensure compliance with federal requirements. 185 FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING FUND BALANCE -$ (2,390,944)$(2,390,944)$-$ -$ REVENUESGrants Community Development Block Grant 796,062$ 1,274,634$ 1,274,634$ 1,866,269$ 1,866,269$ 46.42%Home Grant 709,680 1,119,897 562,776 732,619 732,619 -34.58%Recaptured Funds & Program Income - CDBG - 2,386,996 2,390,944 -- -100.00%Recaptured Funds & Program Income - HOME 30,559 33,930 8,732 33,732 33,732 -0.58%Total Revenues 1,536,301$4,815,457$ 4,237,086$2,632,620$ 2,632,620$ -45.33% TOTAL FUNDS AVAILABLE 1,536,301$2,424,513$ 1,846,142$2,632,620$ 2,632,620$ 8.58% EXPENDITURES AND TRANSFERS Community Development Block GrantHousing Assistance/Rehab 17,825$ 28,268$ 28,842$ 44,024$ 44,024$ 55.74%Clearance/Demolition - 10,000 -10,000 10,000 0.00%Acquisitions - 889,687 -483,500 509,142 -42.77%Interim Assistance -2,500 --- -100.00%Housing Services 14,454 20,000 9,767 25,009 25,009 25.05%Public Service Agency Funding 130,975 186,198 147,466 191,154 191,1542.66% Code Enforcement 52,362 65,772 53,239 56,982 31,340 -52.35%Administrative Fees 196,115 196,622 196,622 224,484 198,842 1.13%Economic Development - 100,000 -50,000 50,000 -50.00%Public Facilities ProjectsNimitz Street Rehabilitation (ST1315)6,348 184,424 376,198 -- -100.00%Eisenhower Sidewalks (ST1610)13,026 - 44,469 --N/ALive Oak Sidewalks (ST1612)12,826 - 73,118 --N/A Cross Street ADA Sidewalks (ST1613)7,576 - 4,161 --N/ASan Saba Sidewalks (ST1614)13,076 188,578 72,124 -- -100.00% Northeast Trunkline PH1(WW1895942)54,224 1,497,306 489,604 152,231 152,231 -89.83%Georgie Fitch Park Improvements (CD1701)- 127,875 29,970 166,655 166,655 30.33%SW Parkway North Sidewalks - PH1 (CD1702 - 164,400 72,971 430,862 430,862 162.08%Bus Shelter - Lincoln Center ---57,010 57,010Completed Projects 355,456 ----Total CDBG Expenditures 874,263$ 3,661,630$ 1,598,551$ 1,891,911$ 1,866,269$ -49.03% Home Grant -$-$Homeowner Assistance (Rehab/Reconstruction)66,368 195,354 -56,943 56,943 -70.85%CHDO Operating Expenses - 27,581 -18,621 18,621 -32.49% New Construction - 259,135 -324,805 324,805 25.34%Homebuyer’s Assistance - 331,081 96,900 160,000 160,000 -51.67% Tenant Based Rental Assistance 18,300 12,500 12,500 15,000 15,000 20.00%CHDO 565,780 284,016 117,401 146,839 146,839 -48.30%Administrative Fees 11,590 37,243 20,790 37,226 37,226 -0.05%Rental Rehabilitation -6,917 -6,917 6,917 0.00%Total Home Expenditures 662,038$ 1,153,827$247,591$ 766,351$ 766,351$ -33.58% Other 2,390,944$-$ -$ -$ -$ N/ATotal Other Expenditures 2,390,944$-$ -$ -$ -$ N/A Total Operating Expenses & Transfers 3,927,245$4,815,457$ 1,846,142$ 2,658,262$ 2,632,620$ -45.33% Expenditures Under (Over) Revenues (2,390,944)$ -$ 2,390,944$ (25,642)$ -$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE (2,390,944)$ * (2,390,944)$-$ (25,642)$ -$ *The City does not maintain a fund balance in the Community Development Fund. Grant funds available from the U. S. Department of Housing and Urban Development are maintained and drawn from the City’s Line of Credit with the U. S. Treasury. The balance in the Line of Credit is indicated as the Total Funds available. The ending fund balance for FY16 is combined with the ending fund balance for the CDBG Local Account resulting in a net zero balance. City of College Station Community Development FundFund Summary Community Development Block Grant70.89% Home Grant27.83% Recaptured Funds & Program Income -HOME1.28% Community Development Fund -Sources Total CDBG Expenditures70.89% Total Home Expenditures29.11% Community Development Fund -Uses 186 City of College Station Community Development Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Community Development 305,116$ 318,078$ 302,175$ 337,719$ 312,077$ -1.89% TOTAL 305,116$ 318,078$ 302,175$ 337,719$ 312,077$ -1.89% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 263,387$ 280,006$ 266,006$ 286,649$ 261,007$ -6.79% Supplies 3,883 2,263 2,150 2,204 2,204 -2.61%Maintenance -----N/APurchased Services 37,846 35,809 34,019 48,866 48,866 36.46%Capital Outlay -----N/A TOTAL 305,116$ 318,078$ 302,175$ 337,719$ 312,077$ -1.89% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Community Development 6.00 4.00 4.00 4.00 3.50 -12.50% TOTAL 6.00 4.00 4.00 4.00 3.50 -12.50% Service Level Adjustments One-Time Recurring TotalTransfer 0.5 FTE (Code Enforcement Officer) to Community Services in General Fund -$ (25,642)$ (25,642)$ Community Development SLA TOTAL -$ (25,642)$ (25,642)$ 187 City of College Station CDBG Local Account Fund Summary FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE -$2,390,944$ 2,390,944$ -$ -$ REVENUES Transfer In from CD Fund 2,390,944$ -$-$-$-$Total Revenues 2,390,944$ -$-$-$-$N/A TOTAL FUNDS AVAILABLE 2,390,944 2,390,944 2,390,944 - - -100% EXPENDITURES & TRANSFERS Transfer Out to CD Fund -$2,390,944$ 2,390,944$ -$-$-100%Total Expenditures & Transfer -$ 2,390,944$ 2,390,944$ -$-$-100% Increase (Decrease) in Fund Balanc 2,390,944$ (2,390,944)$ (2,390,944)$ -$-$-100% asurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 2,390,944$ -$-$-$-$ In October 2009, the City purchased a piece of property on Holleman Drive with CDBG Funds with the intent to use it for a CDBG eligible development. Over time, a decision was made to sell the property to allow private development of the property to occur. HUD has informed the City that because an eligible project has not been completed, the City would be required to repay the funds used to purchase the land. In an e-mail to City staff dated July 15, 2016, the HUD Director in Houston directed that the CDBG funds should not be returned to Treasury, but that the City should set up a CDBG Local Account Fund into which these funds would be deposited so that the HUD requirements are satisfied. City staff established a separate bank account and a new special revenue fund entitled CDBG Local Account Fund to meet these requirements. The HUD funds related to the Holleman property were originally received into the Community Development Fund. Therefore, the repayment of the funds had to originate from the Community Development Fund as a transfer to the new CDBG Local Account Fund. The Community Development Fund lacked the funds to transfer into the Local Account Fund. To meet the HUD requirement, cash was loaned to the Community Development Fund from the General Fund ($893,638) and the Wastewater Fund ($1,497,306) in FY16. After the Holleman property sale closed in FY17 and the proceeds became available, the General Fund and Wastewater Fund loans were repaid. The CDBG Local Account's funds were depleted and the fund closed in FY17. 188 City of College Station Roadway Maintenance Fee Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE -$-$-$ 125,611$ 125,611$ REVENUESUtility Revenues -$ 4,000,000$ 2,870,479$ 4,216,000$ 4,216,000$ 5% Interest on Investments - - - 1,000 1,000 N/ATotal Revenues -$ 4,000,000$ 2,870,479$ 4,217,000$ 4,217,000$ 5% TOTAL FUNDS AVAILABLE - 4,000,000 2,870,479 4,342,611 4,342,611 9% EXPENDITURES & TRANSFERSRoadway/Streets Maintenance -$ 4,000,000$ 2,744,868$ 4,000,000$ 4,000,000$ 0% General & Administrative Transfers - - - 217,585 217,585 N/ATotal Expenditures & Transfers -$ 4,000,000$ 2,744,868$ 4,217,585$ 4,217,585$ 5% Increase (Decrease) in Fund Balance -$-$ 125,611$ (585)$ (585)$ N/A Measurement Focus Increase (Decrease) -$ ENDING FUND BALANCE -$-$ 125,611$ 125,026$ 125,026$ The Roadway Maintenance Fee Fund was established in FY17 to administer financial activity related to the Roadway Maintenance Fee. Effective January 1, 2017, a monthly fee is paid by all residents and businesses in College Station. These funds will help fix potholes and properly maintain streets throughout College Station. Preventive maintenance also reduces the need for costly road reconstruction. The city conducts a pavement management assessment to prioritize roadway maintenance projects to be funded with this fee. Revenues are generated from a Roadway Maintenance fee assessed to City of College Station transportation system users. FY17 budget was prepared based on an estimate of the fees collected for the year beginning 10/01/16. The ordinance authorizing the fee was approved by City Council on 11/16/16, effective 01/01/17, thus causing the lower revenue and expenditure projectionsfor FY17. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. FY18 revenues are projected to be $4,217,000. Expenses in the amount of $4,000,000 are approved for the rehabilitation and upgrade of streets necessitated by increased traffic pressure. FY18 total expenditures are projected at $4,217,585. 189 City of College Station System-Wide Water Impact Fee Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE -$ -$ -$ 12,000$ 12,000$ REVENUES Impact Fee Revenues -$ -$ 12,000$ 377,417$ 377,417$ N/AInterest on Investments ---1,000 1,000 N/A Total Revenues -$ -$ 12,000$ 378,417$ 378,417$ N/A TOTAL FUNDS AVAILABLE - - 12,000 390,417 390,417 N/A EXPENDITURES & TRANSFERSTransfer for Capital Projects -$ -$ -$ 359,152$ 359,152$ N/A Total Expenditures & Transfers -$ -$ -$ 359,152$ 359,152$ N/A Increase (Decrease) in Fund Balance -$ -$ 12,000$ 19,265$ 19,265$ N/A Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ -$ 12,000$ 31,265$ 31,265$ The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Water Impact Fees. Effective December 1, 2016, a water impact fee began to be assessed for all permits issued for new water connections. The fee is based on the size of the water meters issued on the building permit. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City's service area in lieu of water utility rate increases. Revenues were not budgeted in FY17, as it was not determined whether the fee would be approved when the budget was developed. Prior to December 1, 2017, fees will be based on a gradual implementation process based on when the property was platted and if it is located within an existing small area impact fee zone. After December 1, 2017, every new water connection will fall under the same fee schedule. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fundliability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. FY18 impact fee revenues are projected to be $377,417. A transfer to the Water Fund is approved in the amount of $359,152. These funds will be used for the debt service payment for Well #9 and Well #9 Collection Line capital improvement projects. In future years, it is anticipated that the revenue generated from this fee will be used toward the debt service payment for the State Highway 6 Water Line capital improvement projects. 190 City of College Station System-Wide Wastewater Impact Fee Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE -$ -$ -$ 69,900$ 69,900$ REVENUES Impact Fee Revenues -$ -$ 69,900$ 2,264,500$ 2,264,500$ N/AInterest on Investments --- 10,000 10,000 N/A Total Revenues -$ -$ 69,900$ 2,274,500$ 2,274,500$ N/A TOTAL FUNDS AVAILABLE - - 69,900 2,344,400 2,344,400 N/A EXPENDITURES & TRANSFERSTransfer for Capital Projects -$ -$ -$ 330,075$ 330,075$ N/A Total Expenditures & Transfers -$ -$ -$ 330,075$ 330,075$ N/A Increase (Decrease) in Fund Balance -$ -$ 69,900$ 1,944,425$ 1,944,425$ N/A Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$ -$ 69,900$ 2,014,325$ 2,014,325$ The System-Wide Water Impact Fee Fund was established in FY17 to account for the financial activity related to the System-Wide Wastewater Impact Fees. Effective December 1, 2016, a wastewater impact fee began to be assessed for all permits issued for newwastewater connections. The wastewater impact fee is also based on the size of the domestic water meter issued on the building permit. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or willserve new developments within the City's service area in lieu of water utility rate increases. Revenues were not budgeted in FY17, as it was not determined whether the fee would be approved when the budget was developed. Prior to December 1, 2017, fees will be based on a gradual implementation process based on when the property was platted and if it is located within an existing small area impact fee zone. After December 1, 2017, every new wastewater connection will fall under the same fee schedule. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fundliability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. FY18 impact fee revenues are projected to be $2,264,500. A transfer to the Wastewater Fund is approved in the amount of $330,075. These funds will be for the FY18 debt service payment for the Lick Creek Wastewater Treatment Plant Expansion (LCWWTP) capital improvement project. In future years, it is projected that all of the annual revenue generated by the wastewater impact fee will be transferred to the Wastewater Fund in order to offset the entire debt service payment for the LCWWTP expansionproject. 191 City of College Station System-Wide Roadway Impact Fee Funds Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE -$-$-$-$-$ REVENUESImpact Fee Revenues -$-$-$ 416,667$ 416,667$ N/A Interest on Investments - - - 1,000 1,000 N/ATotal Revenues -$-$-$ 417,667$ 417,667$ N/A TOTAL FUNDS AVAILABLE --- 417,667 417,667 N/A EXPENDITURES & TRANSFERSTransfer for Capital Projects -$-$-$-$ -$ N/A Total Expenditures & Transfers -$-$-$-$ -$ N/A Increase (Decrease) in Fund Balance -$-$-$417,667$ 417,667$ N/A Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE -$-$-$417,667$ 417,667$ The Roadway Impact Fee Funds were established in FY17 to account for the financial activity related to the roadway impact fee. The purpose of this fee is to generate revenue to fund existing and future capital improvement projects that serve or will serve new developments within the City. Four separate Funds were created to account for the activity related to the four separate service territories in which the fee is collected. Fees collected in a particular service area must be used for capital projects within that same service area. The roadway impact fee was approved to be implemented in three phases. Phase I went into effect December 1, 2016. No feeswere assessed during this phase. Phase II, effective December 1, 2017, will be at a rate that is half the rate of the final Phase III fee. The final phase, Phase III, will be effective December 1, 2018. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. $ 192 City of College Station Wolf Pen Creek TIF Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE 1,258,814$ 1,266,118$ 1,266,118$ 1,276,618$ 1,276,618$ REVENUES Investment Earnings 7,304$5,000$ 10,500$9,500$9,500$ -100%Total Revenues 7,304$5,000$ 10,500$9,500$9,500$ -100% TOTAL FUNDS AVAILABLE 1,266,118 1,271,118 1,276,618 1,286,118 1,286,118 -100% EXPENDITURES & TRANSFERS WPC Festival Site -$-$-$-$-$N/AReimbursement to CSISD/Brazos Co. - - - - - N/A Transfer Out to CIP - - - - - N/AOther - - - - - Total Expenditures & Transfers -$-$-$-$-$N/A Increase (Decrease) in Fund Balance 7,304$5,000$ 10,500$9,500$9,500$ -100% Measurement Focus Increase (Decrease) ENDING FUND BALANCE 1,266,118$ 1,271,118$ 1,276,618$ 1,286,118$ 1,286,118$ The Wolf Pen Creek (WPC) TIF Fund accounts for ad valorem tax and other revenues that are accrued to the WPC TIF District. Thefund also accounts for expenditures on projects that take place in the WPC District. This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The TIF expired on December 31, 2009. Therefore, no ad valorem revenue is estimated to be received in FY18. In years past, theTIF received ad valorem taxes from the City of College Station, College Station Independent School District and Brazos County on the incremental increase in assessed valuation (captured value) over the base year (1989). The fund balance includes a total of $1,235,044 for a future payment to College Station Independent School District for the balance of the school district's portion of unspent WPC TIF funds. 193 City of College Station West Medical District TIRZ No. 18 Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE 267,285$ 450,600$450,600$681,235$681,235$ REVENUES Ad Valorem Tax COCS 181,735$ 227,635$227,635$261,877$261,877$ 15%Ad Valorem Tax Brazos County - - - - -N/AInvestment Earnings 1,580 2,500 3,000 3,336 3,336 33%Total Revenues 183,315$ 230,135$230,635$265,213$265,213$ 15% TOTAL FUNDS AVAILABLE 450,600 680,735 681,235 946,448 946,448 39% EXPENDITURES & TRANSFERS TIRZ #18 Expenditures -$-$-$-$ -$ N/A Total Expenditures & Transfers -$-$-$-$ -$ N/A Increase (Decrease) in Fund Balance 183,315$ 230,135$230,635$265,213$265,213$ 15% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 450,600$ 680,735$681,235$946,448$946,448$ In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to, lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the mobility needs present in the area. The Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the West Medical District TIRZ #18, encompasses the area near the State Highway 6/Rock Prairie Road Bridge and includes both The Med Hospital and the Scott & White Hospital. Development projects in this area include Rock Prairie Road (East and West), Normand Drive Extension, and other public works. It is projected that new development in this portion of the District will meet or exceed $117 million over a twenty year period. This development activity would yield an increment of approximately $8.4 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through repayment of issued debt or on a “pay as you go” cash basis. The City of College Station is the only participant in this TIRZ at this time. In FY18, an estimated $261,877 in advalorem tax will be collected in the West Medical District TIRZ #18. Interest earnings in the amount of $3,336 are also estimated. No expenditures are projected for FY18. Therefore, the FY18 ending fund balance is projected to increase 39% over the projected FY17 ending fund balance. 194 City of College Station East Medical District TIRZ No. 19 Fund FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE 2,045$ 2,879$2,879$5,820$ 5,820$ REVENUES Ad Valorem Tax COCS 822$ 2,921$ 2,921$12,448$12,448$ 326%Ad Valorem Tax Brazos County - - - - - N/AInvestment Earnings 12 50 20 21 21 -58%Total Revenues 834$ 2,971$ 2,941$12,469$12,469$ 320% TOTAL FUNDS AVAILABLE 2,879$ 5,850$5,820$12,469$18,289$ 213% EXPENDITURES & TRANSFERS TIRZ #19 Expenditures -$-$-$-$-$N/A Total Expenditures & Transfers -$-$-$-$-$N/A Increase (Decrease) in Fund Balance 834$ 2,971$ 2,941$12,469$12,469$ 320% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 2,879$ 5,850$5,820$18,289$18,289$ In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, significant barriers to development must be overcome. These barriers include, but are not limited to, lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the mobility needs present in the area. The Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the District. A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. Established in December 2012, the East Medical District TIRZ #19, encompasses the area east of the State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public works. It is projected that new development in this portion of the District will meet or exceed $283 million over a twenty year period. This development activity would yield an increment of approximately $30.8 million in tax proceeds. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is the only participant in this TIRZ at this time. In FY18, it is anticipated that $12,448 in ad valorem tax will be collected in the East Medical District TIRZ #19. No expenditures are projected for FY18. Therefore, the FY18 ending fund balance is projected to increase 214.2% over the projected FY17 ending fund balance. 195 196 Municipal Court Fee Funds The College Station Municipal Court collects a number of special fees that are authorized by the Texas State Legislature. These fees are the Court Technology Fee, Court Security Fee, Efficiency Time Payment Fee, Juvenile Case Manager Fee and the Truancy Prevention Fee. Other fees collected specifically for child safety are collected in the General Fund and are used to pay for school crossing guards. These fees are paid by those who pay citations at College Station Municipal Court. These funds are prepared using the modified accrual basis of accounting. This accounting method realizes revenues when they become measurable and available to finance expenditures for the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. Court Technology Fee Fund The Court Technology Fee Fund revenues can be used to fund technology projects at the Municipal Court Facility. Projects can include enhancements and improvements to the Municipal Court computer system and other improvements that involve technology. Defendants convicted of a misdemeanor offense in the municipal court shall pay a municipal court technology fee of $4.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. The Court Technology Fee Fund generates revenues from Court Technology fees. Total approvedrevenues are $76,940 in FY18. Approved expenditures in the amount of $81,619 will be used for technology-related purchases such as computer hardware and software for court facilities as well as software training for Municipal Court employees. Court Security Fee Fund The Court Security Fee Fund revenues can be used to fund security personnel, security devices and security services for any building housing a municipal court of the city. Defendants convicted of a misdemeanor offense in the municipal court shall pay a municipal court building security fee of $3.00 inaddition to any other fines, penalties, or court costs required by city ordinance, state, or federal law.Approved FY18 fund revenues are $64,547. In FY16 50% of the Court Security’s only FTE expense was reclassified to the Municipal Court department within General Fund in order to ensure that the Court Security fund balance was not depleted.For FY18, the FTE will be budgeted 50% in the Court Security Fund and 50% in General Fund. The FTE will be budgeted between these two funds until the Court Security fund balance can recover enough to sustain 100% of the position. Approved expenditures for FY18 are $40,711 for one-half of a court security FTE. Efficiency Time Payment Fee Fund The Efficiency Time Payment Fee Fund can be used for the purpose of improving the efficiency of the administration of justice in College Station. The City retains ten percent of the total fee collected from defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved revenues in FY18 total $6,290 while approved expenditures in FY18 total$8,660. The base budgeted amount will fund the printing and distribution of collection notices as well as a subscription for software to interface with Texas Department of Transportation. The Efficiency Time Payment Fee Fund summary is located in the Governmental Funds section of this book. The Efficiency Time Payment Fee Fund balance is forecasted to decrease throughout the next five years. Revenue activity has been highly variable over the past three years while expenditures continue to increase. The fund balance will continue to be monitored closely. 197 Juvenile Case Manager Fee Fund The Juvenile Case Manager Fee Fund revenues are used to fund Juvenile Case Management and the City’s Teen Court Program. As of June 2011, the Texas legislature has approved the use of these funds for training, travel, office supplies, and other necessary expenses relating to the position of the Juvenile Case Manager to be paid from the Juvenile Case Manager Fee Fund. Defendants convicted of a misdemeanor offense in the municipal court shall pay a juvenile case manager fee of $5.00 in addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law. Revenues in the Juvenile Case Manager Fee Fund are estimated to be $107,781 in FY18. ApprovedFY18 expenditures in the amount of $125,218 will provide funding for the salary and benefits of the Juvenile Case Manager and the Teen Court Coordinator positions, as well as for related supplies, travel and training. Truancy Prevention Fee Fund The Truancy Prevention Fee Fund revenues are used to fund truancy prevention and interventionservices. Defendants convicted of a misdemeanor offense in the municipal court shall pay a truancy prevention fee of $2.00 in addition to any other fines, penalties, or courts costs required by city ordinance, state, or federal law. Approved revenues in FY18 total $17,997. A $6,000 expenditures budget is approved for FY18 in order to fund training and travel, and printing and postage expenses associated with this fund. 198 City of College Station Court Technology Fee Fund Fund Summary 10/24/2017 10:12 FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 443,826$ 455,336$ 455,336$ 453,504$ 453,504$ REVENUES Court Technology Fees 82,375$ 77,783$ 72,592$ 73,318$ 73,318$ -5.74%Investment Interest 2,631 2,234 3,586 3,622 3,622 62.13%Total Revenues 85,006$ 80,017$ 76,178$ 76,940$ 76,940$ -3.85% EXPENDITURESCourt Technology Projects 73,495$ 80,619$ 78,010$ 81,619$ 81,619$ 1.24%Total Expenditures 73,495$ 80,619$ 78,010$ 81,619$ 81,619$ 1.24% Increase (Decrease) in Fund Balance 11,510$ (602)$ (1,832)$ (4,679)$ (4,679)$ Ending Fund Balance 455,336$ 454,734$ 453,504$ 448,825$ 448,825$ Court Technology Projects100.00% Court Technology Fee Fund -Uses Court Technology Fees95.29% Investment Interest4.71% Court Technology Fee Fund - Sources 199 City of College Station Court Security Fee Fund Fund Summary 10/24/2017 10:53 FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING FUND BALANCE 23,930$ 19,382$ 19,382$ 37,103$ 37,103$ REVENUES Court Security Fees 61,786$ 57,872$ 63,729$ 64,366$ 64,366$ 11.22% Investment Interest 72 150 179 181 181 20.67%Other .----N/A Total Revenues 61,858$ 58,022$ 63,908$ 64,547$ 64,547$ 11.25% EXPENDITURESCourt Security 66,406$ 46,044$ 46,187$ 40,711$ 40,711$ -11.58% Total Expenditures 66,406$ 46,044$ 46,187$ 40,711$ 40,711$ -11.58% Increase (Decrease) in Fund Balance (4,548)$ 11,978$ 17,721$ 23,836$ 23,836$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 19,382$ 31,360$ 37,103$ 60,939$ 60,939$ Court Security Fees99.72% Investment Interest0.28% Court Security Fee Fund - Sources Court Security100.00% Court Security Fee Fund - Uses 200 City of College Station Court Security Fee Fund Operations & Maintenance Summary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ity of College Station Juvenile Case Manager Fee Fund FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 262,526$ 256,545$ 256,545$ 234,439$ 234,439$ REVENUES Juvenile Case Manager Fees 103,024$ 96,880$ 104,841$ 105,890$ 105,890$ 9.30% Interest Earnings 1,489 1,337 1,873 1,891 1,891 41.44% Total Revenues 104,513$ 98,217$ 106,714$ 107,781$ 107,781$ 9.74% EXPENDITURES Operating Expenditures 110,495$ 119,740$ 128,820$ 125,218$ 125,218$ 4.57% Total Expenditures 110,495$ 119,740$ 128,820$ 125,218$ 125,218$ 4.57% Increase (Decrease) in Fund Balance (5,981)$ (21,523)$ (22,106)$ (17,437)$ (17,437)$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 256,545$ 235,022$ 234,439$ 217,002$ 217,002$ Fund Summary Juvenile Case Manager Fees98.25% Interest Earnings1.75% Juvenile Case Manager Fee Fund -Sources Operating Expenditures100.00% Juvenile Case Manager Fee Fund -Uses 202 City of College Station Juvenile Case Manager Fee Fund Operations & Maintenance Summary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ity of College Station Truancy Prevention Fee Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE 22,005$ 38,483$ 38,483$ 52,024$ 52,024$ REVENUESTruancy Prevention Fees 16,302$ 16,006$ 17,378$ 17,552$ 17,552$ 10% Investment Earnings 176 139 443 445 445 220% Total Revenues 16,478$ 16,145$ 17,821$ 17,997$ 17,997$ 11% TOTAL FUNDS AVAILABLE 38,483 54,628 56,304 70,021 70,021 28% EXPENDITURES & TRANSFERS Operating Expenditures -$ 6,000$ 4,280$ 6,000$ 6,000$ 0% Total Expenditures & Transfers -$ 6,000$ 4,280$ 6,000$ 6,000$ 0% Increase (Decrease) in Fund Balance 16,478$ 10,145$ 13,541$ 11,997$ 11,997$ 18% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 38,483$ 48,628$ 52,024$ 64,021$ 64,021$ Truancy Prevention Fees97.53% Investment Earnings2.47% Truancy Prevention Fee Fund -Sources Operating Expenditures100.00% Truancy Prevention Fee Fund -Uses 204 City of College Station Police Seizure Fund Summary #############FY17 FY17 FY18 FY18 % Change inFY16Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 76,042$ 103,696$ 103,696$ 100,659$ 100,659$ REVENUES Police Seizure Revenues 40,016$ 20,000$ 55,073$ 25,000$ 25,000$25.00% Investment Earnings 594 401 700 686 686 71.07%Other 1,082 - - - - N/ATotal Revenues 41,693$20,401$55,773$25,686$25,686$25.91% EXPENDITURES Police Seizure Programs 14,039$62,500$58,810$30,000$30,000$-52.00% Total Expenditures 14,039$62,500$58,810$30,000$30,000$-52.00% Increase (Decrease) in Fund Balance 27,654$(42,099)$(3,037)$(4,314)$(4,314)$ Measurement Focus Increase (Decrease) Ending Fund Balance 103,696$ 61,597$ 100,659$ 96,345$96,345$ This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Police Seizure Fund accounts for items received by the City through the Police Department as a result of criminal investigations. These funds are used for one-time equipment and other purchases to assist in police activities. Police Seizure Fund revenues are estimated to be $25,686 in FY18. Expenditures of $30,000 are approved for FY18. Expenditures from this fund are monitored throughout the year and are adjusted based on revenue received and expected fund balance. Police Seizure Revenues97.33% Investment Earnings2.67% Police Seizure Fund - Sources Police Seizure Programs100.00% Police Seizure Fund - Uses 205 =now() FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 REVENUESLot Sales 297,447$ 252,004$ 297,615$ 266,352$ 266,352$ 5.69% Investment Earnings 8,687 5,000 12,159 11,000 11,000 120.00% Total Revenues 306,134$ 257,004$ 309,774$ 277,352$ 277,352$ 7.92% EXPENDITURESDebt Service Transfer 363,101$ 258,705$ 258,705$ 264,453$ 264,453$ 2.22% Misc Non-Operating Expenses -- 3,000 -- Total Expenditures 363,101$ 258,705$ 261,705$ 264,453$ 264,453$ 2.22% Increase/Decrease in Fund Balance (56,967)$ (1,701)$ 48,069$ 12,899$ 12,899$ Beginning Fund Balance 1,544,979$ 1,488,012$ 1,488,012$ 1,536,081$ 1,536,081$ Ending Fund Balance 1,488,012$ 1,486,311$ 1,536,081$ 1,548,980$ 1,548,980$ City of College Station Memorial Cemetery Fund Fund Summary This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in theFinancial Policies on page F-1. The Memorial Cemetery Fund is a Special Revenue Fund that accounts for two-thirds of the sales of cemetery lots and other revenues that are accrued through the new Memorial Cemetery, which includes the Aggie Field of Honor. For FY18, approved revenue earnings are $277,352.Revenues are from the sale of lots at the site and from investment earnings. A transfer to the Debt Service Fund, in the amount of $264,453, is included in the FY18 approved expenditure budget for one-half of the total debt service related to the Memorial Cemetery. One-half of the Memorial Cemetery debt service will come from the Memorial Cemetery Fund and one-half of the payment will come from the Debt Service Fund for FY18 and for future years. The Memorial Cemetery Fund will continue to be monitored to ensure that this can be supported. The Operations and Maintenance costs associated with the Memorial Cemetery Fund are included in the General Fund Parks and Recreation Department budget. Lot Sales96.03% Investment Earnings3.97% Memorial Cemetery Fund -Sources Debt Service Transfer100.00% Memorial Cemetery Fund - Uses 206 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY 18 183,360 81,093 264,453 2,449,858FY 19 193,380 79,475 272,855 2,266,498FY 20 202,706 78,889 281,595 2,073,118 FY 21 195,092 73,613 268,705 1,870,412FY 22 203,282 63,730 267,012 1,675,320FY 23 215,784 53,254 269,038 1,472,038FY 24 225,786 42,215 268,001 1,256,254FY 25 243,151 30,539 273,690 1,030,468 FY 26 255,652 18,070 273,722 787,317FY 27 268,055 8,788 276,843 531,665FY 28 248,055 3,171 251,226 263,610 FY 29 15,555 234 15,789 15,555 *These amounts do not reflect all of the Memorial Cemetery related debt service. The above amounts reflect one-half of the debt service as being paid from the Memorial Cemetery Fund from FY18 through FY29. The balance of the debt service is projected to be paid out of the Debt Service Fund. This will be evaluated on a annual basis and will be adjusted accordingly based on the financial condition of the Memorial Cemetery Fund and Debt Service Fund. DEBT SERVICE SCHEDULE OF REQUIREMENTS MEMORIAL CEMETERY FUND SUPPORTED* GOB & CO SERIES - 50,000 100,000 150,000 200,000 250,000 300,000 FY 18FY 20FY 22FY 24FY 26FY 28DEBT SERVICE FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 207 =(now)############ FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 REVENUES Lot Sales 146,504$ 124,121$ 146,586$ 131,188$ 131,188$ 5.69% Investment Earnings 5,492 3,000 8,000 8,000 8,000 166.67% Other - - - - N/A Total Revenues 151,996$ 127,121$ 154,586$ 139,188$ 139,188$ 9.49% EXPENDITURES Advertising -$ 10,000$ -$ 10,000$ 10,000$ 0.00% Other 2,556 134,750 135,156 - 45,000 (66.60%) Total Expenditures 2,556$ 144,750$ 135,156$ 10,000$ 55,000$ (62.00%) Increase/Decrease in Fund Balance 149,440$ (17,629)$ 19,430$ 129,188$ 84,188$ Beginning Fund Balance 879,668$ 1,029,108$ 1,029,108$ 1,048,538$ 1,048,538$ Ending Fund Balance 1,029,108$ 1,011,479$ 1,048,538$ 1,177,726$ 1,132,726$ City of College Station Memorial Cemetery Endowment Fund Fund Summary This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Memorial Cemetery Endowment Fund is a Special Revenue Fund that accounts for one-third of cemetery lot sales that are accrued through the Memorial Cemetery. Approved revenues for FY18 are $139,188. Revenues are projected to come from the sale of lots at the site and from interest earnings. FY18 approved expenditures total $55,000 and include a one-time service level adjustment for the design and construction of a concrete drive within the Aggie Field of Honor. Lot Sales94.25% Investment Earnings5.75% Memorial Cemetery Endowment Fund - Sources Advertising18.18% Other81.82% Memorial Cemetery EndowmentFund - Uses 208 ############# FY17 FY17 FY18 FY18 % Change inFY16Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 1,851,533$ 1,884,147$ 1,884,147$ 1,904,559$ 1,904,559$ REVENUES Sale of Cemetery Lots 22,985$ 10,000$ 8,000$ 5,000$ 5,000$ -50.00%Investment Income 10,837 5,460 15,512 16,000 16,000 193.04%Other 1,927 ----N/A Total Revenues 35,749$ 15,460$ 23,512$ 21,000$ 21,000$ 35.83% Total Funds Available 1,887,282$ 1,899,607$ 1,907,659$ 1,925,559$ 1,925,559$1.37% EXPENDITURES & TRANSFERSOther: Filing Fees -$ -$ -$ -$ -$ N/A Other: Cemetery Plots 3,136 - 3,100 - -N/A Total Expenditures & Transfers 3,136$ -$ 3,100$ -$ -$ N/A Increase in Fund Balance 32,614$ 15,460$ 20,412$ 21,000$ 21,000$ Measurement Focus Increase (Decrease)-$ Ending Fund Balance 1,884,147$ 1,899,607$ 1,904,559$ 1,925,559$ 1,925,559$ City of College Station Texas Avenue Cemetery Endowment Fund Fund Summary This fund is budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. The Texas Avenue Cemetery Endowment Fund is a Special Revenue Fund that accounts for sales of cemetery lots and other revenues that are accrued through the College Station Cemetery on Texas Avenue. No expenditures are approved for this fund for FY18. The Operations and Maintenance costs associated with the Texas Avenue Cemetery are included in the General Fund Parks and Recreation Department budget. For FY18, approved revenues are budgeted at $21,000.The College Station Cemetery on Texas Avenue has few spaces remaining for sale. Sale of Cemetery Lots23.81% Investment Income76.19% Texas Avenue Cemetery Endowment Fund - Sources 209 City of College Station Public, Educational and Governmental (PEG) Access Channel Fee Fund Fund Summary 10/17/2017 16:44 FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Beginning Fund Balance 385,976$ 501,590$ 501,590$ 597,134$ 597,134$ REVENUESCable Franchise Fees 198,553$ 200,000$ 202,000$ 204,020$ 204,020$ 2.01%Investment Earnings 2,698 1,000 4,300 4,322 4,322 332.20%Total Revenues 201,251$ 201,000$ 206,300$ 208,342$ 208,342$ 3.65% Total Funds Available 587,227$ 702,590$ 707,890$ 805,476$ 805,476$ EXPENDITURES & TRANSFERSPublic Comm. - Prof Services 18,571$ 78,000$ 48,000$ 61,500$ 61,500$ -21.15%Public Comm. - Broadcasting 67,136 65,640 62,756 65,640 65,640 0.00%Total Expenditures & Transfers 85,707$ 143,640$ 110,756$ 127,140$ 127,140$ -11.49% Increase (Decrease) in Fund Balance 115,544$ 57,360$ 95,544$ 81,202$ 81,202$ Measurement Focus Increase (Decrease)70 Ending Fund Balance 501,590$ 558,950$ 597,134$ 678,336$ 678,336$ Public, Education and Government (PEG) Access Channel funds are collected in an amount equal to 1% of gross revenues in cable services provided per month. These funds may be used for educational and governmental broadcasting on Channel 19. Channel 19 provides unique programming that addresses the needs and interests of the citizens of College Station and its surrounding community. This includes information on City Council and Planning & Zoning meetings, development projects, special events, job opportunities, and many other pertinent issues and notices. This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. While the PEG Fee has been collected for a number of years in the General Fund, the PEG Fee Fund was established in FY14 due to changes in legislative requirements. The balance of the PEG fees collected in prior years, $266,573, was transferred from the General Fund into the PEG Fee Fund at the beginning of FY14. Approved FY18 PEG Fee Fund revenues from cable franchise fees and Investment Revenue total $208,342. Expenditures of $127,140 are approved in FY18 to include various broadcasting upgrades. The FY18 budgeted fund balance is anticipated to increase 14% when compared to the FY17 estimated ending fund balance due to a decrease in approved professional services expenditures . Cable Franchise Fees97.93% Investment Earnings2.07% PEG Fee Fund - Sources Public Comm. -Prof Services48.37% Public Comm. -Broadcasting51.63% PEG Fee Fund - Uses 210 City of College Station R.E. Meyer Estate Restricted Gift Fund Fund Summary FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE 564,911$ 568,190$ 568,190$ 572,690$ 572,690$ REVENUESRestricted Gift Funds -$ -$ -$ -$ -$ N/A Investment Earnings 3,279 2,200 4,500 500 500 -77%Total Revenues 3,279$ 2,200$ 4,500$ 500$ 500$ -77% TOTAL FUNDS AVAILABLE 568,190 570,390 572,690 573,190 573,190 0% EXPENDITURES & TRANSFERSSenior Programs (Arts Council Bldg Reno)-$ -$ -$ 573,190$ 573,190$ N/ATotal Expenditures & Transfers -$ -$ -$ 573,190$ 573,190$ N/A Increase (Decrease) in Fund Balance 3,279$ 2,200$ 4,500$ (572,690)$ (572,690)$ -26131% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 568,190$ 570,390$ 572,690$ -$ -$ The R.E. Meyer Estate Restricted Gift Fund was established in FY14. Robert Earl "Bob" Meyer passed away in October of 2013. As part of his will, he generously bequeathed a portion of his estate to the College Station Parks and Recreation Department, with the gift being restricted for the benefit of programs for senior citizens. During Mr. Meyer's lifetime, he loved and supported the many senior programs offered by the Parks and Recreation Department Senior Services. The balance of this fund will be transferred to the Facilities and Technology Capital Improvement Projects Fund in FY18 for use on the Arts Council Renovation project. The renovated building will provide facilities the Parks and Recreation Department will use to expand upon current Senior Programs. This fund will be closed at the end of FY18. Investment Earnings100.00% R.E. Meyer Estate Restricted Gift Fund - Sources 211 Special Revenue Capital Improvement Projects These funds are budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1. SPECIAL REVENUE CAPITAL PROJECTS Below are descriptions of the special revenue capital projects included in the FY18 Approved Budget. The funds expended on these projects are considered significant and non-routine. Park Land Dedication Capital Improvement Projects The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from land developers who dedicate land, or money in lieu of land, for the acquisition, improvement and/or the development of parks in residential areas. The projects in the Park Land Dedication Capital Improvement Projects Funds are funded using the dedicated park land funds. Park Land dedication funds must be used for the acquisition, improvement and/or the development of parks within the zone to which the funds are dedicated. In FY18,estimates are included for Park Land Dedication projects that are anticipated to be completed in the various park zones. In Park Land Zone 1, funds have been allocated for the Design of Northgate Park. Land for a park in Northgate was purchased several years ago and a portion of the current balance in Zone 1 will be used for the design of the park. Construction of the park will follow as funds are available. In Park Land Zone 3, funds in the amount of $135,000 are estimated for the Fun for All Playground at Central Park. This project is for the design and construction of an inclusive playground for children with special needs. The playground will provide a safe atmosphere while incorporating educational aspects and challenges to spark imagination and enhance quality of life. In addition to the budget in Park Land Zone 3, funds have been included in Community Park Land Zone C for this effort. It is anticipated that the design of this project will be complete in late FY17 or early FY18. The playground is a joint effort of the College Station Rotary Club, the College Station Noon Lions Club, the Kiwanis Club and the City of College Station. The service groups are pursuing possible grants and fund-raising opportunities for the construction of the playground. Also included in Park Land Zone 3 in FY18 is funding for signage at Wolf Pen Creek. In Park Land Zone 4, budget is included for the completion of the development of Crescent Point Park.The total project estimate is $75,000 and will include the addition of exercise equipment, lights, water fountains and benches. In Park Land Zone 7, an estimate of $105,000 has been included for the Improvements at John Crompton Park project. Improvements planned for this park include the installation of new LED light fixtures; a new park sign; a new sand volleyball court; and other amenities such as a picnic table, grills and benches. An additional $325,000 is estimated for the addition of a Basketball Court Pavilion at John Crompton Park. In Park Land Zone 10, budget has been included for the development of Reatta Meadows Park. The amenities planned in this park include a sidewalk, play structure, surfacing, a covered area, a bench and a water fountain. In Community Park Land Zone B, budget has been included for the Lighting Improvements and theReconstruction of the Parking Lot at Bachmann Park. In addition to the aforementioned major projects, funds that have not yet been obligated to specific projects are budgeted in a number of Park Land Zones. These funds are available to be used for projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. Drainage Capital Improvement Projects Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from residential and commercial utility users. An estimate of $200,000 is included in FY18 for Minor Drainage Improvement projects. These funds are used for minor unscheduled drainage projects that may arise throughout the fiscal year. An estimate is included in FY18 for the completion of the Drainage Master Plan.It is 212 anticipated that a number of capital project needs will be identified as a product of the Drainage Master Plan and that these projects will be added to the capital improvement projects program in future years. The Drainage CIP Inventory project has been included for developing this project inventory. Sidewalk Zone Capital ProjectsThe Sidewalk Zone Funds account for the receipt and expenditure of funds received by the City from developers who, upon approval of the Planning and Zoning Commission and in accordance with a number of criteria as defined by the City’s Sidewalk ordinance, pay a fee in lieu of constructing the required sidewalk or multi-use path. Fees collected in lieu of sidewalk or multi-use path construction must be expended in the sidewalk zone within which the approved development is located. Fees collected in lieu of sidewalk construction must be used only for construction, reconstruction or land acquisition costs associated with sidewalks, multi-use paths and other non- vehicular ways. Several Sidewalk Zones have balances that have not yet been obligated to specific sidewalk projects. Budget has been included in FY18 in Sidewalk Zones 2, 3, 5, 9, 13 and 14. Including these funds in the budget will make them available for use on projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. Hotel Tax Fund Capital ProjectsIncluded in the FY18 Approved Budget is an estimate for the construction of phase I of the Build-Out of the Veterans Park and Athletic Complex. The project will include the construction of two additional synthetic turf fields at Veterans Park along with parking and lighting to support the new fields. The synthetic turf fields willprovide an all-weather playing surface that can be used immediately following a rain event. In addition, spectator areas and amenities will be added to these fields and to several existing fields as part of this project. The project will be funded using Hotel Tax funds as the project is anticipated to result in a significant number of individuals coming from outside of the community to play in tournaments held on these fields. The fields will be able to facilitate sports such as soccer, football, lacrosse, and a myriad of other sports events. This project is currently in design with construction planned for FY18.This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. A second capital project included in the Hotel Tax Fund the development of Southeast Community Park. The City currently owns the property on Rock Prairie Road next to the BVSWMA landfill where this park is approved.This project would develop the park with eight ball fields, parking, lighting, restrooms, picnic pavilion, batting cages, streets and park amenities. It is anticipated that the project will be completed in phases and additional funding will come from Certificates of Obligation.This project was identified by Council for implementation in FY18 as part of the 2017 Update of the City Council Strategic Plan. Additional O&M CostsIn some situations, the operations and maintenance (O&M) cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process (i.e. for additional personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e. additional budget for utility costs). Departments are expected to consider the impact of current and planned capital improvement projects on O&Mbudgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business Plans are used by the Finance Office in financial forecasting. Budget for O&M costs related the Veterans Park Build-Out Phase I and John Crompton Park have been included in the FY18 Approved Budget. In addition, budget has been included projects that are expected to be completed in FY17, such as Barracks Parks and the San Saba Sidewalk project. O&M estimates are included in the financial forecasts for projects that are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the special revenue capital projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may also be made to delay projects for which O&M funding does not exist. 213 GENERAL GOVERNMENT PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY 16-17 FY 17-18 NUMBER AMOUNT THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:6,354,810$ 5,862,943$ ADDITIONAL RESOURCES: CONTRIBUTIONS 400,000$ 400,000$ INVESTMENT EARNINGS 10,000 10,000 INTRAGOVERNMENTAL TRANSFERS - - OTHER - - SUBTOTAL ADDITIONAL RESOURCES 410,000$ 410,000$ TOTAL RESOURCES AVAILABLE 6,764,810$ 6,272,943$ PARK LAND DEDICATION FUND ZONE 1 PARK PK0051 510,000 - 200,000 510,000 NORTHGATE PARK DESIGN PK1718 75,000 - 75,000 - ZONE 2 PARK PK0052 20,000 - 2,500 20,000 ZONE 3 PARK PK0053 20,000 - - 20,000 FUN FOR ALL PLAYGROUND PK1409 135,000 85,000 50,000 - SIGNAGE AT WOLF PEN CREEK PK1807 4,500 - 4,500 ZONE 4 PARK PK0054 - - - - CRESCENT POINT PARK PK1601 75,000 75,000 11,575 - ZONE 5 PARK PK0055 - - - ZONE 6 PARK PK0056 4,000 - - 4,000 ZONE 7 PARK PK0057 30,000 - - 30,000 CROMPTON PARK IMPROVEMENTS PK1703 105,000 - 105,000 - CROMPTON PARK BBALL PAVILION PK1717 325,000 - 320,000 5,000 ZONE 8 PARK PK0058 - - - - ZONE 9 PARK PK0059 20,000 - - 20,000 ZONE 10 PARK PK0060 - - 35,000 - REATTA PARK PK1602 444,000 142,000 18,275 283,725 SONOMA PARK DESIGN PK1603 20,000 140,000 1,875 - ZONE 11 PARK PK0061 15,000 - - 15,000 ZONE 12 PARK PK0824 24,000 - - 24,000 ZONE 13 PARK PK0807 35,000 - - 35,000 ZONE 14 PARK PK0717 90,000 - 90,000 90,000 ZONE 15 PARK PK0808 330,000 - 241,000 330,000 ZONE 24 PARK PK1205 32,000 - 15,000 32,000 COMMUNITY PARK ZONE A PK1304 690,000 - 560,000 690,000 COMMUNITY PARK ZONE B PK1203 1,625,000 - 2,125,000 1,625,000 BACHMANN PARK LIGHTS PK1719 300,000 300,000 - BACHMANN PARK PARKING LOT REHAB PK1806 1,600,000 - - 1,600,000 COMMUNITY PARK ZONE C PK1204 125,000 - - 125,000 FUN FOR ALL PLAYGROUND PK1409 365,000 230,000 105,000 30,000 CLOSED PROJECTS 815,000 - CAPITAL PROJECTS SUBTOTAL 5,070,225$5,493,225$ OTHER - - GENERAL & ADMIN. CHARGES 21,910 34,489 TOTAL EXPENDITURES 5,092,135$ 5,527,714$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:1,672,675$ 745,229$ BUDGET APPROPRIATIONS 214 GENERAL GOVERNMENT PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT EXPENDITURES FY 15-16 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 ACTUAL FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 4,620,601$ 6,354,810$ 5,862,943$ 17,002$ 17,002$ 17,002$ 17,002$17,002$ 1,914,131$ 1,550,000$ 400,000$-$-$-$-$-$ 33,015 10,000 10,000 - - - - - - - - - - - - - 6,323 - - - - - - - 1,953,469$ 1,560,000$ 410,000$-$-$-$-$-$ 6,574,070$ 7,914,810$ 6,272,943$ 17,002$17,002$ 17,002$ 17,002$ 17,002$ 700,000 - - 510,000 - - - - - - - 10,000 65,000 - --- - - - - 20,000 - - - - - - - - 20,000 - - - - - - - 100,000 35,000 - - - - - - - - 4,500 - - - - - - - - - - - - -- - 1,248 10,000 63,752 - - - - - - - - - - - - - - - - - 4,000 - - - - - - - - 30,000 --- - - - - 20,000 85,000 - - - - - - - - 325,000 - - - - - - - - - - - - - - - - - 20,000 - - - - - - - - - - - - - - - - 20,000 424,000 - - - - - - - 20,000 - - - - - - - - - 15,000 - - - - - - - - 24,000 -- - - - - - - 35,000 - - - - - - - - 90,000 - - -- - - - - 330,000 - - - - - - - - 32,000 - - - - - - - - 690,000 - - - - - - - - 1,625,000 - - - - - - - 300,000 - - - - - - - - - 1,600,000 - - - - - - - -125,000 - - - - - 38,505 154,825 141,670 30,000 - - - - - - 41,278 1,408,287 19,200 738,505$197,351$2,029,957$6,221,452$-$-$-$-$-$ - - - - 21,909 21,910 34,489 - - - - - 219,260$2,051,867$6,255,941$-$-$-$-$-$ 6,354,810$5,862,943$17,002$17,002$17,002$17,002$17,002$17,002$ PROJECTED EXPENDITURES 215 DRAINAGE UTILITY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT REVISED APPROVED PROJECT BUDGET APPROPRIATIONS FY16-17 FY17-18 NUMBER AMOUNT THROUGH FY16 APPROPRIATIONS APPROPRIATIONS BEGINNING FUND BALANCE:2,309,932$ 1,153,142$ ADDITIONAL RESOURCES: UTILITY REVENUES 2,274,100$ 2,295,700$ INTEREST ON INVESTMENTS 12,000 15,000 OTHER -- SUBTOTAL ADDITIONAL RESOURCES 2,286,100$ 2,310,700$ TOTAL RESOURCES AVAILABLE 4,596,032$ 3,463,842$ DRAINAGE CAPITAL MINOR DRAINAGE IMPROVEMENTS SD1701 200,000 200,000 - 200,000 DRAINAGE MASTER PLAN SD1202 458,000 458,000 - - DRAINAGE CIP INVENTORY SD1702 270,000 70,000 200,000 SOUTHWEST PKWY STORM DRAIN REPL SD1602 340,000 435,000 - - SOUTHWOOD VALLEY DRAINAGE IMP SDTBD 685,000 - - - DRAINAGE IMP AT DOMINIK AND STALLINGS SD1603 500,000 50,000 450,000 - CULVERT AT J. MILLIFF RD AND REDMOND DR SD1604 555,000 50,000 - - CLOSED PROJECTS - CAPITAL G&A 219,861 235,089 CAPITAL PROJECTS SUBTOTAL 869,861$ 435,089$ DRAINAGE OPERATIONS DRAINAGE INSPECTION (PLANNING & DEV SERVICES) ANNUAL 117,465 129,336 DRAINAGE MAINTENANCE OPERATIONS (PUBLIC WORKS)ANNUAL 1,641,424 1,380,560 PAY PLAN -24,837 SLA's -- ERP SYSTEM REPLACEMENT -- STREET SWEEPING 119,761 - MOSQUITO ABATEMENT 7,200 7,200 BEECREEK MITIGATION MONITORING/REPORTING (SD0902)-- TRANSFERS OUT 101,000 102,010 OTHER -- GENERAL & ADMIN. 228,690 267,654 TOTAL EXPENDITURES 3,085,401$ 2,346,686$ Measurement Focus Increase (Decrease) ENDING FUND BALANCE:1,510,631$ 1,117,156$ BBUDGET APPROPRIATIONS 216 DRAINAGE UTILITY CAPITAL IMPROVEMENT PROJECTS FISCAL YEAR 2017-2018 THROUGH FISCAL YEAR 2022-2023 PROJECT EXPENDITURES FY 15-16 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED THROUGH FY15 ACTUAL FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 3,101,639$ 2,309,932$ 1,153,142$ 1,092,156$ 362,871$ 137,713$ 456,180$ 791,882$ 2,184,111$ 2,228,808$ 2,295,700$ 2,364,600$ 2,800,825$ 2,884,800$ 2,971,300$ 3,060,400$ 17,336 20,000 15,000 10,000 5,000 5,000 10,000 10,000 3,441 -- - - - - - 2,204,888$ 2,248,808$ 2,310,700$ 2,374,600$ 2,805,825$ 2,889,800$ 2,981,300$ 3,070,400$ 5,306,527$ 4,558,740$ 3,463,842$ 3,466,756$ 3,168,696$ 3,027,513$ 3,437,480$ 3,862,282$ - - - 100,000 200,000 200,000 200,000 200,000 200,000 434,665 6,194 59,141 - - - - - - 145,000 125,000 - 9,540 330,460 - - - - - - - - - - 685,000 - - - - - 13,100 486,900 - - - - - - - 17,750 - - - 537,250 - - - 411,967 4,241 209,391 219,861 235,089 246,843 259,186 272,145 285,752 294,325 667,942$ 1,245,603$ 460,089$ 1,131,843$ 996,436$ 472,145$ 485,752$ 494,325$ 109,193 110,370 129,336 133,216 137,213 141,329 145,569 149,936 1,220,228 1,592,974 1,380,560 1,421,977 1,464,636 1,508,575 1,553,832 1,600,447 --24,837 25,582 26,350 27,140 27,954 28,793 --- - - - - - --- - - - - - 118,575 119,761 - - - - - - -7,200 7,200 7,200 7,200 7,200 7,200 7,200 --- - - - - - 100,000 101,000 102,010 103,030 104,060 105,101 106,152 107,214 562,857 -- - - - - - 217,800 228,690 267,654 281,037 295,089 309,843 319,138 328,712 2,996,595$ 3,405,598$ 2,371,686$ 3,103,885$ 3,030,983$ 2,571,333$ 2,645,598$ 2,716,627$ -$ 2,309,932$ 1,153,142$ 1,092,156$ 362,871$ 137,713$ 456,180$ 791,882$ 1,145,655$ PPROJECTED EXPENDITURES 217 City of College Station Drainage Utility Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Civil Engineering 109,191$ 117,465$ 110,370$ 129,336$ 129,336$ 10.11% Drainage Maintenance 1,220,228 1,648,624 1,600,174 1,412,597 1,412,597 -14.32% TOTAL 1,329,419$ 1,766,089$ 1,710,544$ 1,541,933$ 1,541,933$ -12.69% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 818,023$ 950,754$ 945,430$ 1,015,426$ 1,015,426$ 6.80% Supplies 70,749 103,861 66,447 97,509 97,509 -6.12% Maintenance 99,284 331,992 324,627 137,234 137,234 -58.66% Purchased Services 203,573 379,482 374,040 291,764 291,764 -23.12% Capital Outlay 137,790 - - - - N/A TOTAL 1,329,419$ 1,766,089$ 1,710,544$ 1,541,933$ 1,541,933$ -12.69% PERSONNEL FY17 FY18 FY18 % Change inFY15FY16 Revised Approved Approved Budget fromActualActual Budget Base Budget Budget FY17 to FY18 Civil Engineering 1.00 1.00 1.00 1.00 1.00 0.00%Drainage Maintenance 15.00 16.00 17.00 17.00 17.00 0.00% TOTAL 16.00 17.00 18.00 18.00 18.00 0.00% 218 City of College Station Sidewalk Zone Funds Fund Summary FY17 FY17 FY18 FY18 % Change inRevised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING BALANCE 56,952$ 87,403$ 87,403$ 93,833$ 93,833$ REVENUES Contributions 30,034$-$ 33,180$-$-$N/AInvestment Earnings 417 250 750 1,000 1,000 -100%Total Revenues 30,451$ 250$ 33,930$1,000$ 1,000$ -100% TOTAL FUNDS AVAILABLE 87,403 87,653 121,333 94,833 94,833 -100% EXPENDITURES & TRANSFERS Sidewalk Zone 2 -$ 6,500$-$ 6,800$ 6,800$ -100%Sidewalk Zone 3 - - - 12,000 12,000 N/A Southwood SW Deisgn (ST1710) - 12,000 - - -100%Sidewalk Zone 5 - - - 30,000 30,000 N/A Southwood SW Deisgn (ST1710) - 30,000 - - - -100%Sidewalk Zone 8 - - - - - N/A Emerald Dove Sidewalk (ST1707) 7,100 7,100 - - -100%Sidewalk Zone 9 9,500 - 9,900 9,900 -100% Sidewalk Zone 13 - 5,500 - 5,600 5,600 -100%Sidewalk Zone 14 - - - 28,000 28,000 N/A Sidewalk Zone 15 - - - - - N/A Holleman Drive South Sidewalk (ST1607) 20,400 20,400 - - -100%Other - - - - - N/ATotal Expenditures & Transfers -$91,000$27,500$92,300$92,300$-100% Increase (Decrease) in Fund Balance 30,451$(90,750)$6,430$(91,300)$(91,300)$-100% Measurement Focus Increase (Decrease)-$ ENDING FUND BALANCE 87,403$(3,347)$93,833$2,533$2,533$ The Sidewalk Zone Funds account for the receipt and expenditure of funds received by the City from developers who, upon approval of the Planning and Zoning Commission and in accordance with a number of criteria as defined by the City’s Sidewalk ordinance, pay a fee in lieu of constructing the required sidewalk or multi-use path. Fees collected in lieu of sidewalk or multi-use path construction must be expended in the sidewalk zone within which the proposed development is located. Fees collected in lieu of sidewalk construction must be used only for construction, reconstruction or land acquisition costs associated with sidewalks, multi-use paths and other non- vehicular ways. Budgets are included for the expenditure of funds in each of the Sidewalk Zones that have a balance. Including these funds in the budget will make them available for use on projects that arise throughout the year within the applicable Zones. Funds not used in the fiscal year will carry over to future fiscal years. The FY18 estimated ending fund balance is anticipated to decrease 97% from the FY17 estimated ending fund balance. This would occur only if the funds budgeted in all of the Sidewalk Zones were expended. 219 Projected Projected Projected Projected Projected Projected FY18 FY19 FY20 FY21 FY22 FY23 CommentsHotel Tax Funded Projects Veterans Park Build Out Ph I 8,000 40,000 41,200 42,436 43,709 45,020 Supplies and utility costsHotel Tax Funded Projects Subtotal 8,000$40,000$41,200$42,436$43,709$45,020$ Parkland Dedication Projects Crescent Point Park - 2,900 2,987 3,077 3,169 3,264 Maintenance and utility costs John Crompton 2,700 2,781 2,864 2,950 3,039 3,130 Maintenance and utility costs Reatta Park Improvements - 5,900 6,077 6,259 6,447 6,641 Maintenance and utility costs Sonoma Park Improvements - 3,000 3,090 3,183 3,278 3,377 Maintenance and utility costs Barracks Park Improvements 3,000 3,090 3,183 3,278 3,377 3,478 Maintenance and utility costs Play for All Playground $ - $ 9,000 $ 18,000 $ 18,540 $ 19,096 $ 19,669 Playground maintenance and electricutility costsParkland Projects Totals 5,700$26,671$36,201$37,287$38,406$39,558$ Community Development (CD) Fund Projects San Saba Sidewalks 502 517 533 549 565 582 General sidewalk maintenance Southwest Parkway North Sidewalks - 1,280 1,318 1,358 1,399 1,441 General sidewalk maintenanceCD Fund Projects Totals 502$1,797$1,851$1,907$1,964$2,023$ Total Estimated O&M Costs 14,202$68,468$79,252$81,630$84,079$86,601$ Special Revenue Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be revised. 220 Insurance Funds The City of College Station is partially self-insured for property & casualty and general liability, workers’ compensation and unemployment compensation. The City became self-funded for employee and dependent health care in January 2004. The health care program has been administered by Blue Cross/Blue Shield but will transition to Cigna in January of 2018. These Insurance Funds are accounted for as Internal Service Funds. Actuarially-based charges are made to each of the operating funds using relevant bases (i.e., health insurance is charged monthly per full-time participating employee, while unemployment and worker’s compensation are charged as a percentage of gross salary). This method of funding allows the City to more accurately reflect the costs of claims against the various funds and to minimize potential risks. For financial statement reporting, Insurance Funds (Internal Service Funds) are reported using the economic resources measurement focus and the accrual basis of accounting.The Insurance Funds (Internal Service Funds) are budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). The measurement focus adjustment to arrive at Actual 2016 Working Capital is necessary because the insurance funds’ (internal service funds’) working capital results from using the economic resources measurement focus andthe accrual basis of accounting for financial reporting purposes. Property & Casualty Insurance FundBudgeted premiums are based on the actual amounts charged to departments to cover the City’s Property and Casualty costs. The approved premium revenue for FY18 is $1,000,000, an increase of 25% from FY17.Approved investment earnings are $12,500 and other revenues, including subrogation, are projected to be$75,000. The total approved revenues for the Property & Casualty Insurance Fund are $1,087,500. ApprovedFY18 expenditures in this fund are $1,223,761. The Property & Casualty Fund is adding a part time, non-benefitted position for FY18 to assist with claims collections. The annual cost of this position is approved at $16,149. Employee Benefits FundApproved revenues in the Employee Benefits Fund are $13,181,072, a total increase of approximately 12%. This includes a 5% increase in City-paid employee Health Insurance premiums, a 5% increase in the employee-paid high-deductible plan premium, and a 10% increase in the employee-paid PPO plan premium. These increases are necessary to help offset rising claims costs; however, the City plans to mitigate some of the anticipated increases by moving from Blue Cross/Blue Shield as a claims administrator to Cigna, which will occur in January 2018. Also responsible for the increase in revenues is the addition of OPEB funding through this fund (see below). The increases in approved revenues are offset slightly by a change in accounting and budgeting for voluntary benefits (defined as those benefits that are 100% employee-funded). In FY18, these employee deductions will no longer be reflected as revenues to this fund, and the payment of the corresponding premiums will not be expensed in this fund. The collection and disbursement of these funds will occur on the balance sheet, outside of this fund’s activity. The FY18 approved expenditures include $465,689 for the continued operation of the Employee Health Clinic,which provides acute and preventive primary care, occupational medicine, workers’ compensation care, and wellness services. Services are available to City health plan-enrolled employees, dependents and retirees to encourage wellness and pro-active medical intervention and treatment. In addition, included in the FY18 approved budget is $1,073,572 for an Other Post-Employment Benefits (OPEB) Trust, established in FY17. OPEB will be funded by the departments on a current basis beginning in FY18 on a budgeted FTE basis. 221 The approved expenditures for the Employee Benefits Fund are $13,045,518. The FY18 ending working capital in this fund is projected to increase 2% when compared to the FY17 estimated ending working capital. This is due to the increase in premiums to offset the overall rise in claims, offset by some savings found with Cigna. Workers’ Compensation Insurance Fund Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Workers Compensation costs. In FY18, approved revenues are $613,123 and approved expenditures are $683,162. Unemployment Insurance Fund Revenues in this fund are typically collected based as a percentage of each employee’s salary; however, in FY17 the decision was made to forego collection of this revenue due to the increase in working capital in recent years (prior to FY17, the Working Capital had increased every year since FY14). The decision not to collect revenues based on payrolls has been extended to FY18. Therefore, FY18 approved revenues (investment earnings only) are $2,000. Claims costs in the amount of $60,000 are approved for FY18. 222 223 City of College Station Property & Casualty Insurance Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18REVENUESPremiums 999,428$ 799,548$ 801,639$ 1,000,000$ 1,000,000$ 25.07%Investment Earnings 11,491 9,000 12,699 12,500 12,500 38.89%Other (including Subrogation)75,953 5,000 357,731 75,000 75,000 1400.00% Other Revenue 1,213 - 762 - - N/ATotal Revenues 1,088,085$ 813,548$ 1,172,831$ 1,087,500$ 1,087,500$ 33.67% EXPENDITURES AND TRANSFERSAdministration 125,381$ 135,415$ 145,714$ 141,062$ 157,211$ 16.10% Professional Services 13,884 11,550 11,505 11,550 11,550 0.00%Legal Fees 124,405 225,000 138,507 225,000 225,000 0.00%Third Party Administration Fees 24,948 30,000 24,948 30,000 30,000 0.00%Claims 332,832 180,000 246,247 270,000 270,000 50.00%Legal Settlements 486,900 120,000 80,541 120,000 120,000 0.00% Premiums 314,844 375,000 332,093 365,000 365,000 -2.67%Other Non-Operating 58,151 43,000 35,993 45,000 45,000 4.65%Transfers Out - - - - - N/ATotal Operating Expenses & Transfers 1,481,345$ 1,119,965$ 1,015,548$ 1,207,612$ 1,223,761$ 9.27% Increase (Decrease) in Working Capital, modified accrual budgetary basis (393,260)$ (306,417)$ 157,283$ (120,112)$ (136,261)$ Measurement Focus Increase (Decrease)7,631$(18,244)$ Beginning Working Capital, accrual basis of accounting 1,610,742$ 1,225,113$ 1,225,113$ 1,364,152$ 1,364,152$ Ending Working Capital, accrual basis of accounting 1,225,113$ 918,696$ 1,364,152$ 1,244,040$ 1,227,891$ Premiums91.95% Investment Earnings1.15%Other (including Subrogation)6.90% Property & Casualty Insurance Fund - Sources Administration12.85% Professional Services0.94% Legal Fees18.39% Third Party Administration Fees2.45% Claims22.06% Legal Settlements9.81% Premiums29.83% Other Non-Operating3.68% Property & Casualty Insurance Fund -Uses 224 City of College Station Property & Casualty Insurance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Property & Casualty 139,265$146,965$ 157,219$152,612$168,761$ 14.83% TOTAL 139,265$146,965$ 157,219$152,612$168,761$ 14.83% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 125,381$135,415$ 145,669$141,062$157,211$ 16.10% Supplies - - - - - N/A Maintenance - - - - - N/A Purchased Services 13,884 11,550 11,550 11,550 11,550 0.00% Capital Outlay - - - - - N/A TOTAL 139,265$146,965$ 157,219$152,612$168,761$ 14.83% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActual Actual Budget Base Budget Budget FY17 to FY18 Property & Casualty 1.00 1.50 1.50 1.50 2.00 33.33% TOTAL 1.00 1.50 1.50 1.50 2.00 33.33% Service Level Adjustments One-Time Recurring Total Addition of PTNB Risk Claim Support Employee -$16,149$16,149$ Property & Casualty SLA Total -$16,149$16,149$ 225 City of College StationEmployee Benefits Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18REVENUESCity Contribution 7,746,876$ 9,271,287$ 9,116,974$ 9,947,000$9,947,000$7.29% Employee Contribution 2,409,545 2,476,092 2,346,085 2,064,000 2,064,000 -16.64% COBRA Premiums 6,089 25,000 6,239 7,500 7,500 -70.00%Other Operating Revenues 12,975 20,000 20,000 20,000 20,000 0.00%OPEB City Contribution - - 1,131,157 1,073,572 1,073,572 Investment Earnings 51,550 20,000 68,363 69,000 69,000 245.00%Total Revenues 10,227,035$ 11,812,379$ 12,688,818$ 13,181,072$13,181,072$11.59% EXPENDITURES & TRANSFERSAdministration 56,606$ 63,137$ 59,126$ 65,825$65,825$4.26%Administration Fees 2,622 432 2,961 432 432 0.00% Claims 8,774,493 9,725,578 8,942,036 9,325,000 9,325,000 -4.12%Premiums 1,641,549 1,858,519 1,870,352 1,732,000 1,732,000 -6.81%Transfer Out Expense 73,385 78,000 78,000 82,000 82,000 5.13%Professional Services 148,907 150,894 210,303 251,000 251,000 66.34% Wellness 19,179 50,000 38,725 22,000 22,000 -56.00%Other Operating(4,434)- 3,598 3,000 3,000 N/AHealth Clinic - 465,689 355,314 465,689 465,689 0.00% OPEB Trust - 315,000 1,493,809 1,073,572 1,073,572 240.82%Contingency - 25,000 - 25,000 25,000 0.00%Total Operating Expenses & Transfers 10,712,307$ 12,732,249$ 13,054,224$ 13,045,518$ 13,045,518$2.46% Increase (Decrease) in Working Capital, modified accrual budgetary basis (485,272)$ (919,870)$ (365,406)$ 135,554$ 135,554$ Measurement Focus Increase (Decrease)3,265$ (1,325,451) Beginning Working Capital, accrual basis of accounting 7,291,558$ 6,809,551$ 6,809,551$ 5,118,694$ 5,118,694$ Ending Working Capital, accrual basis of accounting 6,809,551$ 5,889,681$ 5,118,694$ 5,254,248$ 5,254,248$ City Contribution75.42% Employee Contribution15.68% COBRA Premiums0.10% Other Operating Revenue0.20%OPEB Contribution8.09% Investment Earnings0.50% Employee Benefits Fund - Sources Administration0.50% Administration Fees/Other Operating Expenses0.04% Claims71.48% Premiums13.28% Transfer Out Expense0.63% Professional Services1.92% Wellness0.17% Health Clinic3.57% OPEB Trust8.23% Contingency0.19% Employee Benefits Fund - Uses 226 City of College Station Employee Benefits Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Employee Benefits Admin 59,228$ 63,569$62,087$66,257$66,257$4.23% TOTAL 59,228$63,569$62,087$66,257$66,257$4.23% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 56,606$63,137$59,126$65,825$65,825$4.26% Supplies - - - - - N/A Maintenance - - - - - N/APurchased Services 2,622 432 2,961 432 432 0.00% Capital Outlay - - - - - N/A TOTAL 59,228$63,569$62,087$66,257$66,257$4.23% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Comp & Benefits Assistant 1.00 1.00 1.00 1.00 1.00 0.00% TOTAL 1.00 1.00 1.00 1.00 1.00 0.00% 227 City of College Station Workers' Compensation Insurance Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18REVENUESPremiums 552,037$ 582,046$ 576,718$ 594,123$ 594,123$ 2.07% Other Operating Revenues - - - - - N/A Investment Earnings 14,459 11,500 19,448 19,000 19,000 65.22% Total Revenues 566,496$ 593,546$ 596,166$ 613,123$ 613,123$ 3.30% EXPENDITURES AND TRANSFERS Administration 125,377$ 135,415$ 137,540$ 141,062$ 141,062$ 4.17% Supplies - - - - - N/AProfessional Services 11,000 11,600 11,349 11,600 11,600 0.00%Administration Fee 24,948 28,700 24,948 28,000 28,000 -2.44%Claims 66,968 325,000 182,434 325,000 325,000 0.00%Premiums 137,042 175,000 153,245 175,000 175,000 0.00%Other Operating Expenses - 2,500 - 2,500 2,500 0.00% Total Operating Expenses & Xfers 365,335$ 678,215$ 509,516$ 683,162$ 683,162$ 0.73% Increase (Decrease) in Working Capital, modified accrual budgetary basis 201,161$ (84,669)$ 86,650$ (70,039)$ (70,039)$ Measurement Focus Increase (Decrease)7,632$ (18,218)$ Beginning Working Capital, accrual basis of accounting 2,175,814$ 2,384,607$ 2,384,607$ 2,453,039$ 2,453,039$ Ending Working Capital, accrual basis of accounting 2,384,607$ 2,299,938$ 2,453,039$ 2,383,000$ 2,383,000$ Premiums,96.90% Investment Earnings3.10% Workers Compensation Insurance Fund -Sources Administration20.65% Professional Services1.70% Administration Fee4.10% Claims47.57% Premiums25.62% Other Operating Expenses0.37% Workers Compensation Insurance Fund -Uses 228 City of College Station Workers' Compensation Insurance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Workers' Compensation 136,377$ 147,015$ 148,889$ 152,662$152,662$ 3.84% TOTAL 136,377$147,015$ 148,889$ 152,662$152,662$ 3.84% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 125,377$135,415$ 137,540$ 141,062$141,062$ 4.17% Supplies - - - - - N/A Maintenance - - - - - N/A Purchased Services 11,000 11,600 11,349 11,600 11,600 0.00% Capital Outlay - - - - - N/A TOTAL 136,377$147,015$ 148,889$ 152,662$152,662$ 3.84% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget from Actual Actual Budget Base Budget Budget FY17 to FY18 Workers' Compensation 1.00 1.50 1.50 1.50 1.50 0.00% TOTAL 1.00 1.50 1.50 1.50 1.50 0.00% 229 City of College Station Unemployment Insurance Fund Fund Summary FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18REVENUESPremiums 32,200$-$-$-$-$N/AInvestment Earnings 2,441 1,904 2,779 2,000 2,000 5.04% Total Revenues 34,641$1,904$2,779$2,000$2,000$5.04% EXPENDITURES Claims 21,854$50,000$60,923$60,000$60,000$20.00% Total Operating Expenses & Transfers 21,854$50,000$60,923$60,000$60,000$20.00% Increase (Decrease) in Working Capital, modified accrual budgetary basis 12,787$(48,096)$(58,144)$(58,000)$(58,000)$ Measurement Focus Increase (Decrease)(5)$ Beginning Working Capital, accrual basis of accounting 408,075$ 420,857$ 420,857$ 362,713$ 362,713$ Ending Working Capital, accrual basis of accounting 420,857$ 372,761$ 362,713$ 304,713$ 304,713$ Investment Earnings100.00% Unemployment Insurance Fund - Sources Claims100.00% Unemployment Insurance Fund - Uses 230 231 Equipment Replacement Fund The Equipment Replacement Fund is an internal service fund that provides equipment and fleet replacements within the City of College Station. In an effort to better control costs, the fund receives rental charges from departments based on the economic life of their equipment and vehicles. The equipment and vehicle replacements are purchased out of this fund as scheduled and/or as conditions warrant. This fund is prepared on the modified accrual basis of accounting where cash transactions are included in the budget presentation in lieu of non-cash transactions such as depreciation. The focus is on the net change in working capital. Specific rental charges are based upon the estimated replacement price of the individual items. Approved replacement policies include the following: 1. All qualified existing fleet equipment will be replaced through the Equipment Replacement Fund. Otherequipment will be replaced through the budget process. 2. Each applicable department will be charged an annual Fleet Replacement fee based on the useful life andanticipated replacement cost of each vehicle assigned to that department. Each year, the fleet superintendentmeets with various departments and determines items to be replaced. The list is submitted to the BudgetOffice for funding recommendations and inclusion in the annual budget after department director approval. 3. The Fire Equipment is charged based on the expected replacement cost of the self- controlled breathingapparatus, extrication tools and thermal imaging cameras. 4. Police, Fire, and Emergency Management are charged for Mobile Data Terminals (MDTs). InformationTechnology department annually evaluates hardware and software required to operate the system to whatmay need to be replaced. The anticipated life of the MDT units is five years. 5. Police department Mobile Video Camera program has a five year contract with TASER International for thepurchase and support of body cameras, in-car video cameras and data storage. The department will makeannual contributions to Equipment Replacement to cover the cost of the mobile video camera replacement. 6. Each department will be charged an annual Copier Replacement fee based on the number of authorizedcopiers. Each year, a contracted vendor evaluates each copier and determines which copiers need to bereplaced. The recommended replacement list is evaluated by Budget and IT representatives based on theavailability of funds. New (additions to the inventory) copiers are funded through the department’s operatingbudget. 7.Uninterruptible Power Supplies (UPS) provide temporary battery power to run critical equipment in theevent of a power interruption. These units generally serve equipment that supports all departments. TheUPS’s at approved locations are funded by the Equipment Replacement Fund and each departmentcontributes to their replacement and maintenance. 8.Virtual Servers/Storage Devices allows the City to run the same application on multiple servers withoutpurchasing additional hardware. The IT department estimates annual cost of replacement. 9. Other equipment, not specifically detailed above, will be handled in a similar manner. Representatives of Citydepartments will be responsible for meeting with Fiscal Services to determine if inclusion in the EquipmentReplacement Fund is warranted. In FY18 $631,950 is approved for new fleet purchases in Police department, Fire department, Public Works-Street Division, Parks & Recreation department, Parks & Recreation/Hotel Tax Fund, and Electric Fund. See the Approved Equipment Replacement Schedule in the following pages for the description of approved purchases. Fire Department is approved to purchase extrication tools and thermal imaging cameras beginning in FY18. A FY18 SLA is approved for $171,666 for year one of two for the purchase of extrication tools and $28,000 is approved for year one of three for the purchase of thermal imaging cameras. A trade-in is anticipated on some vehicle purchases, and the trade-in value is used to offset the expected cost of the vehicle. A list outlining the vehicles to be replaced is included on the pages that follow. The FY18 Equipment Replacement ending working capital is expected to increase by 30.0% from the estimated FY17 ending working capital due to the estimated costs and number of the vehicles on the FY18 replacement list. A five-year fund forecast is prepared to ensure that the Fund has sufficient working capital to accommodate the scheduled replacements. 232 10/24/2017 10:54 10/24/2017 10:54 FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 REVENUES Fleet Rentals 6,331,794$ 6,020,018$ 6,020,018$ 6,086,583$ 6,718,533$ 11.60%Fire Equipment - - - 125,000 324,666 N/AMobile Data Terminal Rentals 123,476 125,674 125,674 125,674 125,674 0.00% Mobile Video Camera Systems 70,985 141,082 141,082 141,082 141,082 0.00% Copier Rentals 55,659 55,023 55,023 46,150 46,150 -16.13%Uninterruptible Power Supply Rentals 40,449 47,670 47,670 49,218 49,218 3.25%Virtual Storage / Storage Devices 85,056 90,993 90,993 90,996 90,996 0.00% Investment Income 49,711 39,000 69,360 82,224 82,224 110.83% Other Non Operating Revenues 238,391 100,000 100,000 100,000 100,000 0.00% Total Revenues 6,995,521$ 6,619,460$ 6,649,820$ 6,846,927$ 7,678,543$ 16.00% EXPENDITURESFleet Purchase & Replacement 4,179,679$ 7,195,883$ 6,765,643$ 4,020,000$ 4,651,950$ -35.35%Mobile Data Terminal Replacement - 206,055 230,055 - - -100.00% Electronic Storage - Transfer to GG CIP - 200,000 200,000 - - -100.00%Fire Equipment Purchase & Replacement - 285,000 285,000 - 199,666 -29.94%Uninterruptible Power Supply Replacement 18,160 64,760 40,760 88,696 88,696 36.96%Virtual Storage Devices - 64,000 64,000 57,792 57,792 -9.70% Copier Replacement 51,784 67,760 67,760 50,072 50,072 -26.10% Phone System Replacement - Phase One - 50,000 50,000 - - -100.00%Mobile Video Camera Systems 51,214 109,596 109,596 136,344 136,344 24.41%Contingency - 40,000 - 40,000 40,000 0.00% Total Expenditures 4,300,837$ 8,283,054$ 7,812,814$ 4,392,904$ 5,224,520$ -36.93% Increase (Decrease) in Working Capital, modified accrual budgetary basis 2,694,684$ (1,663,594)$ (1,162,994)$ 2,454,023$ 2,454,023$ Measurement Focus Increase (Decrease)4,598$ Beginning Working Capital, accrual basis of accounting 6,586,321$ 9,285,603$ 9,285,603$ 8,122,609$ 8,122,609$ Ending Working Capital, accrual basis of accounting 9,285,603$ 7,622,009$ 8,122,609$ 8,122,609$ 10,576,632$ City of College Station Equipment Replacement Fund Fund Summary Fleet 87.50% Fire Equip.4.23% MDT 1.64%MVC1.83%Copiers0.60%UPS/Virtual 1.83% Invest. Inc.1.07% Other1.30% Equipment Replacement Fund - Sources Fleet 89.04% Fire Equip.3.82% UPS/Virtual 2.80%Copiers0.96% MVC2.61% Contingency0.77% Equipment Replacement Fund - Uses 233 FY18 Approved Equipment Replacement Schedule Department Ref #Year Description Replacement Cost Police 4007 2005 E-350 Cut Away Van 30,000$Police 4010 2006 Ford Crown Vic 32,000Police41232014 Chevy Tahoe PPV 60,000 Police 4305 2011 Ford Escape Hybrid 32,000 Police 4502 1997 8' Trailer/ Speed Trailer 40,000Police48162015 Harley Motorcycle 40,000Police48172015 Harley Motorcycle 40,000Police48182015 Harley Motorcycle 40,000314,000$ Fire 5104 2005 Ford 8 pass. Van 38,000 Fire 5152 1999 Ladder Truck 1,600,0001,638,000$ Public Works 1920A 2004 Electric Lift 36,000 Public Works 3129 2000 Arrow Board 13,000 Public Works 3159 1994 Utility Trailer 2,500Public Works 3179 2007 Freightliner Dump Truck 160,000Public Works 3183 2008 Pheumatic Roller 200,000411,500$ Parks & Recreation 8203 2008 Dodge Caravan 28,000 Parks & Recreation 8303 2013 Toro Workman 15,000 Parks & Recreation 8304 2013 Toro Workman 15,000 Parks & Recreation 8327 1998 14' Trailer 4,000 Parks & Recreation 8421 2006 F 750 Chipper Truck 140,000 Parks & Recreation 8430 2008 Ford F250 32,000 Parks & Recreation 8434 2008 24' Trailer 5,500239,500$ General Fund Total 2,603,000$ Electric 9205 2006 Ford Escape 32,000Electric9286 2011 F 250 Utility Bed 42,000Electric9904 1994 Pallet Jack 4,000 Electric Fund Total 78,000$ Water 9424 2012 F 350 Crew Cab Dually 60,000Water 9456 1983 Trailer Fuel 2,000 Water 9458 1988 Trailer Utility Semi 2,000 Water Fund Total 64,000$ tĂƐƚĞǁĂƚĞƌ 9507 2006 F 150 32,000 tĂƐƚĞǁĂƚĞƌ 9590 2010 F350 Utility Bed 60,000 Wastewater Fund Total 92,000$ Sanitation 7145 2012 E3 Sideloader 360,000Sanitation7228 2012 Sideloader 360,000 SanitationTotal 720,000$ Drainage Maintenance 3206 1994 Gooseneck Trailer 17,000Drainage Maintenance 3224 2009 Toyota Tundra 35,000Drainage Maintenance 3226 2008 Freightliner Dump Truck 160,000Drainage Maintenance 3227 2008 Freightliner Dump Truck 160,000Drainage Maintenance 3232 2005 F-450 Dump Truck 55,000Drainage Maintenance 3234 2004 Portable Message Sign 18,000 Drainage Maintenance 3237 2006 Portable Message Sign 18,000 Drainage Total 463,000$ Total Vehicle Replacement Costs (All Funds)4,020,000$ 234 FY18 Approved Equipment Replacement Schedule Department Description Replacement Cost Police CID Vehicles - 2 60,000$ Fire Safety/EMS Captain Vehicle & Tools 170,250 Fire Fire Inspector Vehicle 35,000 Public Works - Streets Division Dump Truck 155,000 Parks & Recreation Toro Debris Blower 15,000 Parks & Recreation Turfco Top Dresser 15,000 Parks & Recreation/Hotel Tax Fund Toro Workman HDX Auto & Pro Sweep Attachment 40,000 Parks & Recreation/Hotel Tax Fund Park Operations Supervisor Vehicle 33,700 Electric Manhole Support Trailer 80,000 Electric Service Trucks upgrade #9286, 9205 28,000 Total New Fleet Purchases 631,950$ Total Vehicle Replacement Costs and New Fleet Purchases 4,651,950$ Municipal Court IR ADVANCE 4051 8,600$ Police Xerox 5335 8,495Fire Administration IR 2535 4,350Fire Emergency Operations Center IR 2530 4,495Public Works Administration MP 3053 SP 5,700Parks - Aquatics Xerox 5890i 7,442IT Administration IR 2535i 5,295CSU - Electric IR3045 5,695Total Copier Replacement Costs 50,072$ Police Mobile Video Cameras 136,344$Fire Extrication Tools Replacement - Year 1 - NEW 171,666FireThermal Imaging Cameras - Year 1 - NEW 28,000VariousUPS Batteries & Units 88,696VariousVirtual Server/Storage 57,792Total Equipment Purchases 482,498$ FY18 Approved New Fleet Purchases FY18 Approved Copier Replacement Schedule FY18 Approved Miscellaneous Equipment Purchases 235 236 Fleet Maintenance Fund The Fleet Maintenance Fund is an Internal Service Fund that provides fleet management and services for the City’s vehicles and motorized equipment in order to support City operations and is funded by fleet charges paid by the applicable City departments. Internal Service Funds are budgeted using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities) to arrive at Actual 2016 Working Capital. This is necessary since the internal service fund’s working capital results from using economic resources measurement focus and accrual basis of accounting for financial reporting purposes. Estimates for annual funding levels have been developed using a number of techniques that forecast fleet maintenance costs. Each department with assigned vehicles will be charged an annual maintenance fee to cover inspections and maintenance. The revenues are transferred from departmental budgets on a monthly basis to ensure that sufficient funds will be available to fund all expenses related to the specific functions. In FY18, total estimated revenues in the Fleet Maintenance Fund are approved for $2,290,036. Investment income of $2,000 is projected for FY18. Approved revenue includes $13,317 in SLAs related to fleet additions. Two SLAs are approved for FY18 expenditures: $14,543 for temporary staff in the Parts division and $10,000 for an increase in training to keep up with updated technology and emission requirements on vehicles and equipment. Approved FY18 Fleet Maintenance expenditures are $2,298,545 which is a 9.7% increase above the FY17 budget due to the anticipated increase in parts costs. 237 City of College Station Fleet Maintenance Fund Fund Summary FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 REVENUES Fleet Charges 2,133,608$ 2,195,844$ 2,195,844$ 2,274,719$ 2,288,036$ 4.20% Interest Earnings 537 300 1,817 2,000 2,000 566.67%Total Revenues 2,134,145$ 2,196,144$ 2,197,661$ 2,276,719$ 2,290,036$ 4.28% EXPENDITURESParts 1,153,445$ 1,178,208$ 1,199,709$ 1,282,813$ 1,297,356$ 10.11%Fleet Services 991,378 963,115 968,519 976,189 986,189 2.40% Contingency - 15,000 - 15,000 15,000 0.00% Total Expenditures 2,144,823$ 2,156,323$ 2,168,228$ 2,274,002$ 2,298,545$ 6.60% Increase (Decrease) in Working Capital, Modified Accrual Basis of Accounting $ (10,678) $ 39,821 $ 29,433 $ 2,717 $ (8,509) Measurement Focus Increase (Decrease)7,109$ Beginning Working Capital, Accrual Basis of Accounting $ 237,810 $ 234,241 $ 234,241 $ 263,674 $ 263,674 Ending Working Capital, Accrual Basis of Accounting $ 234,241 $ 274,062 $ 263,674 $ 266,391 $ 255,165 Fleet Charges99.91% Interest Earnings0.09% Fleet Maintenance Fund - Sources Parts56.45% Fleet Maintenance42.92% Contingency0.63% Fleet Maintenance Fund - Uses 238 City of College Station Fleet Maintenance Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Parts 1,153,445$ 1,178,208$ 1,199,709$ 1,282,813$ 1,297,356$ 10.11% Fleet Services 991,378 963,115 968,519 976,189 986,189 2.40% TOTAL 2,144,823$ 2,141,323$ 2,168,228$ 2,259,002$ 2,283,545$ 6.64% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 969,515$ 1,007,647$ 1,005,798$ 1,014,305$ 1,028,848$ 2.10% Supplies 1,047,303 1,041,149 1,070,125 1,140,975 1,140,975 9.59% Maintenance 20,608 33,316 32,157 30,680 30,680 -7.91%Purchased Services 74,207 59,211 60,148 73,042 83,042 40.25% General Capital 33,190 - - - - N/A TOTAL 2,144,823$ 2,141,323$ 2,168,228$ 2,259,002$ 2,283,545$ 6.64% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActualActual Budget Base Budget Budget FY17 to FY18 Parts 3.00 3.00 3.00 3.00 3.00 0.00%Fleet Services 13.00 13.00 13.00 13.00 13.00 0.00% TOTAL 16.00 16.00 16.00 16.00 16.00 0.00% Service Level Adjustments One-Time Recurring Total14,543$ -$ 14,543$ Training Funds Increase - 10,000 10,000 Fleet SLA Total 14,543$ 10,000$ 24,543$ Temporary ICE Staff PTNB 239 240 Utility Customer Service Fund The Utility Customer Service Fund is an Internal Service Fund used to account for expenses associated with reading electric and water meters within the city limits of College Station; completing connect and disconnect work requests; and providing customer service activities including billing and collections for Electric, Water, Wastewater, Sanitation, and Drainage utilities. While the billing functions and connects/disconnects are conducted by City employees, the meter reading functions were outsourced starting April 1, 2016. For financial statement reporting, Internal Service Funds are reported using the economic resources measurement focus and the accrual basis of accounting. The measurement focus adjustment to arrive at Actual Working Capital is necessary because the (internal service) fund’s working capital results from using the economic resources measurement focus and the accrual basis of accounting for financial reporting purposes. The Utility Customer Service Fund (Internal Service Fund) is budgeted using the modified accrual basis of accounting and the current financial resources measurement focus.The budget measures the net change in working capital (current assets less current liabilities). Revenues in the Utility Customer Service Fund are received as service charges from the various enterprise funds and the Drainage Fund. Revenues of $3,119,895 are approved for FY18. FY18 approved expenditures are $3,054,322. Three SLAs are included in the FY18 budget. The first SLA will provide contract labor to assist with the Utility Billing (USB) Implementation. This will be a one-time expenditure of $106,080. The second SLA, in the amount of $10,000, is to increase the annual Training budget to allow for three employees to attend training on the new Billing System. The final SLA is for Mobile Service Writers, which will improve efficiencies by allowing technicians to complete service orders in the field. . 241 Fund Summary FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 BEGINNING WORKING CAPITAL 434,591$ 176,139$ 176,139$ 111,809$ 111,809$ REVENUES & SERVICE CHARGES Service Charges 2,176,425$2,534,530$2,634,530$2,991,673$2,991,673$18.04% Other Operating Revenues 50,313 110,949 126,061 122,221 122,221 10.16% Investment Income 1,614 1,660 720 900 900 -45.78% Non Operating --151 5,101 5,101 N/A Total Revenues 2,228,352$ 2,647,139$ 2,761,462$ 3,119,895$ 3,119,895$17.86% Total Funds Available 2,662,943$ 2,823,278$ 2,937,601$ 3,231,704$ 3,231,704$ 14.47% EXPENDITURESCollections*1,803,065$1,898,906$1,991,815$2,013,945$2,130,025$12.17%Meter Service*775,549 831,089 833,977 888,097 894,297 7.61%Contingency - 30,000 30,000 30,000 0.00%Other ---N/ATotal Expenditures 2,578,614$ 2,759,995$ 2,825,792$ 2,932,042$ 3,054,322$ 10.66% Increase/Decrease in Working Capital (350,262)$ (112,856)$ (64,330)$ 187,853$ 65,573$ Measurement Focus Increase (Decrease)91,810$ ENDING WORKING CAPITAL 176,139$ 63,283$ 111,809$ 299,662$ 177,382$ * Collections and Meter Service make up the Operations & Maintenance portion of the Utility Customer Service Budget. Utility Customer Service Fund City of College Station Service Charges95.89% Other Operating Revenues3.92% Investment Income0.03% Non Operating Revenue2.40% Utility Customer Service Fund -Sources Collections*68.80% Meter Service*30.11%Contingency1.09% Utility Customer Service Fund - Uses 242 City of College Station Utility Customer Service Fund Operations & Maintenance Summary EXPENDITURE BY DIVISION FY17 FY17 FY18 FY18 % Change in FY16 Revised Year-End Approved Approved Budget from Actual Budget Estimate Base Budget Budget FY17 to FY18 Billing/Collections 1,803,065$ 1,898,906$ 1,991,815$ 2,013,945$ 2,130,025$ 12.17%Meter Services 775,549 831,089 833,977 888,097 894,297 7.61% TOTAL 2,578,614$ 2,729,995$ 2,825,792$ 2,902,042$ 3,024,322$ 10.78% EXPENDITURE BY CLASSIFICATION FY17 FY17 FY18 FY18 % Change inFY16 Revised Year-End Approved Approved Budget fromActual Budget Estimate Base Budget Budget FY17 to FY18 Salaries & Benefits 1,301,386$ 1,221,141$ 1,218,701$ 1,297,858$ 1,297,858$ 6.28% Supplies 44,380 44,983 50,564 44,692 50,892 13.14% Maintenance 68,284 12,911 15,136 13,070 13,070 1.23%Purchased Services 1,164,564 1,450,960 1,541,355 1,546,422 1,662,502 14.58%Capital Outlay - - 36 - - N/A TOTAL 2,578,614$ 2,729,995$ 2,825,792$ 2,902,042$ 3,024,322$ 10.78% PERSONNEL FY17 FY18 FY18 % Change in FY15 FY16 Revised Approved Approved Budget fromActual Actual Budget Base Budget Budget FY17 to FY18 Billing/Collections 17.00 18.00 19.00 19.00 19.00 0.00% Meter Services 12.00 4.00 4.00 4.00 4.00 0.00% TOTAL 29.00 22.00 23.00 23.00 23.00 0.00% Service Level Adjustments One-Time Recurring Total Temporary Assistance for UBS Implementation 106,080$ -$ 106,080$Annual ERP Training -$ 10,000$ 10,000$ Mobile Service Writers 6,200 -$ 6,200$ Utility Customer Service SLA Totals 112,280$ 10,000$ 122,280$ 243 244 ORDINANCE NO. 2017-3936 AN ORDINANCE ADOPTING A BUDGET FOR THE 2017-18 FISCAL YEAR AND AUTHORIZING EXPENDITURES AS THEREIN PROVIDED. WHEREAS, a proposed budget for the fiscal year October 1, 2017, to September 30, 2018, was prepared and presented to the City Council and a public hearing held thereon as prescribed by law and the Charter of the City of College Station, Texas,notice of said hearing having first been duly given; and WHEREAS, the City Council has reviewed and amended the proposed budget and changes as approved by the City Council have been identified and their effect included in the budget; now therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: PART 1: That the proposed budget as amended by the City Council of the City of College Station, which is made a part hereof to the same extent as if set forth at length herein, is hereby adopted and approved, a copy of which is on file in the Office of the City Secretary in College Station, Texas. PART 2: That authorization is hereby granted for the expenditure of the same under the respective items contained in said budget with the approved fiscal and budgetary policy statements of the City. PART 3: That the City Manager and his authorized and designated employees, at his discretion, be, and are hereby authorized to approve and execute contracts and documents authorizing the payment of funds and to expend public funds for expenditures that are 100,000 or less; to approve and execute change orders authorizing the expenditure of funds pursuant to the TEXAS LOCAL GOVERNMENT CODE or as provided in the original contract document. The intent of this section is to provide the ability to conduct daily affairs of the City which involve numerous decisions of a routine nature. PART 4: That the City Manager and his authorized and designated employees, at his discretion, be, and are hereby, authorized to provide for transfers of any unexpended or unencumbered appropriation balance within each of the various departments in the General Fund and within any other fund of the City and to authorize transfers of Contingent Appropriations within a fund up to an amount equal to expenditures that are $100,000 or less. PART 5: That the City Council hereby approves the funding and the purchases that are made pursuant to interlocal agreements as provided by CHAPTER 271, SUBCHAPTERS(D)AND F) of the TEXAS LOCAL GOVERNMENT CODE in this budget and authorizes the City Manager and his authorized and designated employees, at his discretion, to approve and execute contracts and documents authorizing the payment of funds, and to expend public funds that have been expressly designated, approved, and appropriated in this A-1 Budget Ordinances ORDINANCE NO.2017-3936 Page 2 of 5 budget for new and replacement equipment as set out in the 2017-18 Fiscal Year Equipment Replacement Fund, and technology related hardware and software as set out in Attachment"A"to this Ordinance. PART 6: That the City Manager and his authorized and designated employees, at his discretion, be, and are hereby authorized to approve and execute all contracts and documents authorizing the payment of funds and to expend public funds for expenditures related to the Enterprise Resource Planning (ERP) System; to approve and execute change orders authorizing the expenditure of funds pursuant to the TEXAS LOCAL GOVERNMENT CODE or as provided in the original contract documents. Expenditures must be appropriated from available funds. The intent of this section is to provide the ability to conduct daily affairs of the City which involve numerous decisions of a routine nature. PART 7: That this ordinance shall become effective immediately after passage and approval. PASSED AND APPROVED THIS 25th DAY OF SEPTEMBER, 2017. TE / : APPO ' /1 : 11/elk 6k[A—All ,AAY ecret yor APPROVED: GAY/64446frni City Attorney A-2 Budget Ordinances ORDINANCE NO. 2017-3936 Page 3 of 5 Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal agreements as provided by Chapter 271, Subcapters (D) and (F) of the Texas Local Government Code. Estimated Avg. Projected ITEM Quantity Unit Cost Total Scheduled Replacement/Repair/Additions Replacement PCs(Desktops and Workstations) 200 1,000 200,000 Replacement Monitors 50 120 6,000 Replacement Printers 15 950 14,250 Replacement Laptops 45 850 38,250 Replacement Copiers 50,000 Replacement Scanners 13,000 Printer replacement Parts 3,000 PC Replacement Parts (Video Cards, Hard Drive&Memory) 5,000 Replace Exchange servers 2 17,000 34,000 Replace single server 3 7,000 21,000 Server replacement parts 10,000 Server OS replacement/upgrade 7,000 Wireless Upgrade Project 215,000 Video Surveillence Project 336,981 SQL Std 3 4,000 12,000 Replacement UPS battery/units 25,000 Estimated Additional Desktop Software 35,000 Includes but not limited to New& Upgrade versions of Adobe Acrobat, PageMaker, Photoshop Illustrator, Premier, Audition, Microsoft Publisher, Windows 7/8, Frontpage, Project, Visio, Vstudio.net, AutoCAD, Crystal, Corel Computer Network Maint and Equipment Replacement 30,000 Motorola Radio Repair/Replacement 37,000 Telephone Repair/Replacement 100,000 Fiber ring expansion 225,000 Subtotal- Scheduled Replacement 1,417,481 Service Level Adjustments Open Data Project Services 28,000 Weathermatic Irrigation System- PARD 60,000 Cisco Phone System Gateway VG Replacement 46,000 A-3 Budget Ordinances ORDINANCE NO. 2017-3936 Page 4 of 5 Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal agreements as provided by Chapter 271, Subcapters (D) and (F) of the Texas Local Government Code. Estimated Avg. Projected ITEM Quantity Unit Cost Total VMWare vRealize Operations Manager 62,000 Communication Infrastructure Improvements 30,000 Fiber to Lift Stations 64,000 CCWWTP Security Cameras 43,600 Subtotal- Service Level Adjustments 333,600 Unscheduled Replacements/Additions Estimated Additional PC setups 50 1,000 50,000 not identified specifically in budget includesbut not limited to: Monitor, network card, extended warranty, added memory Estimated Standard Desktop Software 20,000 not identified specifically in budget Includes but not limited to: Microsoft Office, Trend, Microsoft Windows client access license,Novell ZenWorks Estimated Additional Desktop Software 20,000 Includes but not limited to New&Upgrade versions of Adobe Acrobat, PageMaker,Photoshop Illustrator, Premier, Audition Microsoft Publisher, Windows 7 Frontpage, Project, Visio, Vstudio.net AutoCAD, ESRI ArcGIS, Crystal Corel Draw, Cognos Estimated Additional Printers/Plotters 15,000 Estimated Memory upgrades 2,000 includes: desktop pcs, printers,laptops Estimated PC misc parts 8,000 includes: harddrives, network cards, network cards, network cables Estimated Monitor upgrades 5,000 includes: Flat Panel and larger than standard Estimated Additional Scanners 20 800 16,000 Estimated Additional Moblie Devices/Toughbook,laptops,tablets 65 1,500 97,500 Estimated Network Upgrades 20,000 A-4 Budget Ordinances ORDINANCE NO. 2017-3936 Page 5 of 5 Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal agreements as provided by Chapter 271, Subcapters (D) and (F) of the Texas Local Government Code. Estimated Avg. Projected ITEM Quantity Unit Cost Total Estimated Motorola Radio Repair/Replacement 15,000 Sub-Total Unscheduled Replacement/Additions 268,500 Phone System Maintenance Cisco_SmartNet Maintenance 50,000 Subtotal-Phone System Maintenance 50,000 Network Software on Master License Agreement(MLA) Microsoft Enterprise Agreement 85,000 Diskeeper 4,500 Voremetrics Encryption Software 5,500 Solarwinds 15,000 CommVault 40,000 VMWARE support through VMWare 32 900 28,800 Vcenter Support 2 1,499 2,998 ZenWorks Configuration Management- 904 nodes 11,000 ZenWorks Asset Management-904 nodes 4,700 ZenWorks Patch Management- 904 nodes 8,000 Subtotal-Network Software on MLA 205,498 PC Hardware and Software Maintenance/Subscriptions HP Printer/Plotter Maintenance 8,000 AutoCAD 12,000 Adobe Creative Suite 15,000 Barracuda Spam/Spyware 5,500 Siemens Access Control System 28,000 Subtotal-PC Software Maintenance 68,500 IBM Hardware and Software Maintenance Hardware Maintenance(2 power 7's) 15,000 Power 7 Software Subscription and Support 2 4,500 9,000 Subtotal- IBM Hardware and Software Maintenance 24,000 Grand Total 2,367,579 A-5 Budget Ordinances ORDINANCE NO. 2017-3937 AN ORDINANCE LEVYING THE AD VALOREM TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF COLLEGE STATION, TEXAS, AND PROVIDING FOR THE GENERAL DEBT SERVICE FUND FOR THE YEAR 2017-18 AND APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: SECTION 1. That there is hereby levied and there shall be collected for the use and support of the municipal government of the City of College Station, Texas, and to provide General Debt Service for the 2017-18 fiscal year upon all property,real,personal and mixed within the corporate limits of said city subject to taxation, a tax of forty-nine and seventy-five hundredths cents 0.497500) on each one hundred dollar ($100.00) valuation of property, and said tax being so levied and apportioned to the specific purpose herein set forth: 1.For the maintenance and support of the general government General Fund), twenty-seven and seventy-one hundredths and sixty-one thousandths cents($0.277161)on each one hundred dollar 100.00) valuation of property; and 2.For the general obligation debt service(Debt Service Fund),twenty- two and three hundredths and thirty-nine thousandths cents 0.220339) on each one hundred dollars ($100.00) valuation of property to be used for principal and interest payments on bonds and other obligations of the fund. SECTION II. All moneys collected under this ordinance for the specific items therein named, shall be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and the Assessor and Collector of Taxes and the Chief Financial Officer shall keep these accounts so as to readily and distinctly show the amount collected, the amounts expended and the amount on hand at any time, belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector to deliver a statement at the time of depositing any money, showing from what source such taxes were received and to what account(General Fund or General Debt Service Fund) the funds were deposited. SECTION III. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.05 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $0.00. A-6 Budget Ordinances ORDINANCE NO.2017-3937 Page 2 of2 SECTION IV. That this ordinance shall take effect and be in force from and after its passage. PASSED AND APPROVED THIS 25th DAY OF SEPTEMBER 2017. ATTEST: APPR I V, D: gni 4e ecret l,'r APPROVED: roti 79RAIWZ City Attorney A-7 Budget Ordinances FY18 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) B-1 Service Level Adjustments Fund Dept Description One-Time Cost Recurring Cost Total Revenue Net Total Increase FTE Vehicle GENERAL FUND Police Two Detectives 121,714 180,361 302,075 - 302,075 2.00 2.00 Police Special Investigator 36,062 104,056 140,118 - 140,118 1.00 - Police Two Public Safety Telecommunicators 6,820 120,292 127,112 - 127,112 2.00 - Police Police Canine Program 61,448 6,900 68,348 - 68,348 - - Police Training and Incentives for two SWAT Operators 25,118 5,476 30,594 - 30,594 - - Police Two Police Assistants 15,970 112,553 128,523 - 128,523 2.00 - TOTAL POLICE 267,132 529,638 796,770 - 796,770 7.00 2.00 Fire Safety/EMS Captain (Phase 3 of 3)219,819 139,112 358,931 - 358,931 1.00 1.00 Fire Extrication Tool Replacement (2/3 of requested recommended)171,666 4,334 176,000 - 176,000 - - Fire Accreditation Manager 20,206 116,800 137,006 - 137,006 1.00 - Fire Thermal Imaging Camera Replacement (replace est 4 cameras)28,000 833 28,833 - 28,833 - - Fire Fire Inspector 42,740 74,866 117,606 - 117,606 1.00 1.00 Fire Tech Gen Gear 105,000 2,550 107,550 - 107,550 - - Fire 12 Lead EKG Monitors 239,454 35,170 274,624 - 274,624 - - Fire Bike EMS 10,000 - 10,000 - 10,000 - - TOTAL FIRE 836,885 373,665 1,210,550 - 1,210,550 3.00 2.00 Public Works Traffic Signal Technician 200 61,330 61,530 - 61,530 1.00 - Public Works Corrective Increase (Year 4/10)1,047,162 39,900 1,087,062 - 1,087,062 - - Public Works Traffic Calming Initiative - 100,000 100,000 - 100,000 - - Public Works Dump Truck and Equipment Operator 158,000 71,074 229,074 - 229,074 1.00 1.00 Public Works Curb Failure Repair Funds 100,000 - 100,000 - 100,000 - - Public Works Maintenance Increase - Landscape 100,000 - 100,000 - 100,000 - - Public Works ADA Compliance Upgrades for Municipal Court / UCS 89,009 - 89,009 - 89,009 - - TOTAL PUBLIC WORKS 1,494,371 272,304 1,766,675 - 1,766,675 2.00 1.00 PARD Business Services Manager 2,915 97,918 100,833 - 100,833 1.00 - PARD GIS Analyst 2,915 86,845 89,760 - 89,760 1.00 - PARD Toro Debris Blower 15,000 450 15,450 - 15,450 - - PARD Turfco Top Dresser 15,000 450 15,450 - 15,450 - - PARD Weathermatic Irrigation System 57,400 2,600 60,000 - 60,000 - - PARD - HOT Funded (100%)TAAF Games of Texas Fee 10,000 - 10,000 - 10,000 - - PARD - HOT Funded (100%)TAAF Games of Texas Operations 50,000 - 50,000 - 50,000 - - PARD - HOT Funded (100%)Turf Maintenance Increase - 30,000 30,000 - 30,000 - - PARD - HOT Funded (50%) Operations Supervisor & Vehicle 16,850 62,442 79,292 - 79,292 1.00 1.00 PARD - HOT Funded (50%) Toro Workman HDX Auto & Pro Sweep Attachment 20,000 - 20,000 - 20,000 - - TOTAL PARD 190,080 280,705 470,785 - 470,785 3.00 1.00 PARD - Library O&M Increase - 21,260 21,260 - 21,260 - - TOTAL PARD - LIBRARY - 21,260 21,260 - 21,260 - - P&DS Staff/Senior Planner 6,760 96,694 103,454 - 103,454 1.00 - P&DS Laptops for Building Inspectors 6,480 - 6,480 - 6,480 - - P&DS Development Review Engineer 7,580 111,891 119,471 - 119,471 1.00 - P&DS Neighborhood Plan Implementation 75,000 - 75,000 - 75,000 - - TOTAL P&DS 95,820 208,585 304,405 - 304,405 2.00 - IT Cisco Phone System Gateway Replacement 45,315 - 45,315 - 45,315 - - IT VMware vRealize Operations Manager Software 61,148 - 61,148 - 61,148 - - TOTAL IT 106,463 - 106,463 - 106,463 - - Fiscal Finance Support Specialist 4,340 56,534 60,874 - 60,874 1.00 - Fiscal Annual ERP Training - 10,000 10,000 - 10,000 - - Fiscal - Court Temporary Assistance Court for Auditing Backlog 22,913 - 22,913 - 22,913 - - TOTAL FISCAL 27,253 66,534 93,787 - 93,787 1.00 - General Govt - City Council Laptop, Committee Appreciation Dinner, Sponsorships, Registration 1,300 4,000 5,300 - 5,300 - - General Govt - City Council Memberships (TML, Town & Gown, and U.S. Conf of Mayors)- 600 600 - 600 - - General Govt - City Council Travel-Lodging/Training (TML)- 6,893 6,893 - 6,893 - - General Govt - Comm Srvcs Code Enforcement Officer - Transfer Expense from Comm Dev - 25,642 25,642 - 25,642 0.50 - General Govt - Internal Audit Association of Local Govt. Auditors Peer Review 3,000 - 3,000 - 3,000 - - General Govt - HR Temporary Support 61,149 - 61,149 - 61,149 - - General Govt - HR Compensation Work/Survey (Annual)- 70,000 70,000 - 70,000 - - General Govt - HR Intern/Student Worker - 1,400 1,400 - 1,400 - - TOTAL GG 65,449 108,535 173,984 - 173,984 0.50 - Other Outside Agencies 11,597 75,703 87,300 - 87,300 - - Other Initial study of SH40/FM 2154 Interchange 200,000 - 200,000 - 200,000 - - Other City Hall Repairs/Maintenance 60,000 - 60,000 - 60,000 - - TOTAL OTHER 271,597 75,703 347,300 - 347,300 - - From Water - PARD (100%)Transfer In for Weathermatic Irrigation System (Effluent Revenue)(57,400) - (57,400) - (57,400) - - From Hotel Tax - PARD (100%)TAAF Games of Texas Fee (10,000) - (10,000) - (10,000) - - From Hotel Tax - PARD (100%)TAAF Games of Texas Operations (50,000) - (50,000) - (50,000) - - From Hotel Tax - PARD (100%)Turf Maintenance Increase - (30,000) (30,000) - (30,000) - - From Hotel Tax - PARD (50%)Operations Supervisor & Vehicle - (31,220) (31,220) - (31,220) - - To Economic Development Economic Development Cash Assistance 500,000 - 500,000 - 500,000 - - TOTAL TRANSFERS 382,600 (61,220) 321,380 - 321,380 - - TOTAL GENERAL FUND 3,737,650 1,875,709 5,613,359 - 5,613,359 18.50 6.00 WATER FUNDWater Engineering and Development Coordinator 13,217 104,050 117,267 (10,601) 106,666 1.00 - Water Advanced Metering Infrastructure (AMI) Study 75,000 - 75,000 - 75,000 - - TOTAL WATER FUND 88,217 104,050 192,267 (10,601) 181,666 1.00 - To General Fund - PARD (100%)Transfer Out for Weathermatic Irrigation System (Effluent Revenue)57,400 - 57,400 57,400 - - TOTAL WATER FUND TRANSFERS 57,400 - 57,400 - 57,400 - - FY18 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) B-2 Service Level Adjustments Fund Dept Description One-Time Cost Recurring Cost Total Revenue Net Total Increase FTE Vehicle ELECTRIC FUNDElectric Substation Technician 8,800 83,225 92,025 - 92,025 1.00 - Electric Assistant Warehouse Supervisor - 70,754 70,754 - 70,754 1.00 - Electric Manhole Support Trailer 80,000 - 80,000 - 80,000 - 1.00 Electric Substation Service Trucks Upgrade 28,000 - 28,000 - 28,000 - - Electric Safety/Compliance Training - 10,000 10,000 - 10,000 - - Electric Advanced Metering Infrastructure (AMI) Study 75,000 - 75,000 - 75,000 TOTAL ELECTRIC FUND 191,800 163,979 355,779 - 355,779 2.00 1.00 COMMUNITY DEVELOPMENT FUNDCommunity Development Fund Code Enforcement Officer - Transfer from CD to Code Enf - (25,642) (25,642) - (25,642) (0.50) - TOTAL COMMUNITY DEVELOPMENT FUND - (25,642) (25,642) - (25,642) (0.50) - NORTHGATE PARKING FUNDNorthgate Parking Northgate District Coordinator - 51,283 51,283 - 51,283 1.00 - TOTAL NORTHGATE PARKING FUND - 51,283 51,283 - 51,283 1.00 - ECONOMIC DEVELOPMENT FUNDEconomic Development Target Industries - Implementation & Recruitment - 55,000 55,000 - 55,000 - - Economic Development Retail Recruitment - 33,500 33,500 - 33,500 - - Economic Development Spring Creek Corporate Campus Development 139,100 90,600 229,700 - 229,700 - - Economic Development Economic Development Cash Assistance 500,000 - 500,000 - 500,000 - - TOTAL ECONOMIC DEVELOPMENT FUND 639,100 179,100 818,200 - 818,200 - - Economic Development Transfer In from GF for ED Cash Assistance (500,000) - (500,000) (500,000) - - TOTAL ECONOMIC DEVELOPMENT TRANSFERS (500,000) - (500,000) - (500,000) - - HOTEL TAX FUND Hotel Tax - PARD (100%)TAAF Games of Texas Fee 10,000 - 10,000 - 10,000 - - Hotel Tax - PARD (100%)TAAF Games of Texas Operations 50,000 - 50,000 - 50,000 - - Hotel Tax - PARD (100%)Turf Maintenance Increase - 30,000 30,000 - 30,000 - - Hotel Tax - PARD (50%)Operations Supervisor & Vehicle 16,850 31,220 48,070 - 48,070 - - Hotel Tax - PARD (50%)Toro Workman HDX Auto & Pro sweep Attachment 20,000 - 20,000 - 20,000 - - TOTAL HOTEL TAX FUND 96,850 61,220 158,070 - 158,070 - - MEMORIAL CEMETERY ENDOWMENT FUNDCemeteryConcrete Drive (Aggie Field of Honor)45,000 - 45,000 - 45,000 - - TOTAL MEMORIAL CEMETERY ENDOWMENT FUND 45,000 - 45,000 - 45,000 - - PROPERTY & CASUALTY FUND Property & Casualty Property Claims Assistant (Part-Time/Non-Benefitted)- 16,149 16,149 - 16,149 0.50 - TOTAL PROPERTY & CASUALTY FUND - 16,149 16,149 - 16,149 0.50 - UTILITY CUSTOMER SERVICE FUND Fiscal - Billing Services Temporary Assistance for UBS Implementation 106,080 - 106,080 - 106,080 - - Fiscal - Billing Services Annual ERP Training - 10,000 10,000 - 10,000 - - Fiscal - Meter Services Mobile Service Writers 6,200 - 6,200 - 6,200 - - TOTAL UTILITY CUSTOMER SERVICE FUND 112,280 10,000 122,280 - 122,280 - - FLEET MAINTENANCE FUNDFleet Maintenance Training Funds Increase - 10,000 10,000 - 10,000 - - Fleet Maintenance Temporary ICE Staff (Part-Time/Non-Benefitted)14,543 - 14,543 - 14,543 - - TOTAL FLEET MAINTENANCE FUND 14,543 10,000 24,543 - 24,543 - - TOTAL ALL FUNDS 4,482,840 2,445,848 6,928,688 (10,601) 6,918,087 22.50 7.00 FY18 SERVICE LEVEL ADJUSTMENTS (SLAs) NOT APPROVED LISTING B-3 Service Level Adjustments Fund Dept Description One-Time Cost Recurring Cost Revenue Net Total Increase FTE Vehicle GENERAL FUND Police Detention Officer 1,044 65,232 - 66,276 1.00 - Police Inventory Control Specialist 4,330 60,601 - 64,931 1.00 - Police Forensic Technician 5,320 67,707 - 73,027 1.00 - TOTAL POLICE 10,694 193,540 - 204,234 3.00 - Fire SCBA Technician Pay - 8,759 - 8,759 - - Fire Extrication Tool Repl (1/3 of requested not recommended)85,833 2,167 - 88,000 - - Fire Staff Assistant 4,330 53,485 - 57,815 1.00 - Fire Fire Inspector (1 was not recommended of the 2 requested)42,740 74,866 - 117,606 1.00 1.00 Fire Thermal Imaging Camera Replacement (est 6 cameras)42,000 1,667 - 43,667 - - Fire Commission on Accreditation of Ambulance Service 11,125 - - 11,125 - - Fire HazMat & Wild Land Firefighting Maintenance 10,050 12,613 - 22,663 - - Fire Knox Keysecure replacement 32,317 1,298 - 33,615 - - Fire In truck video cameras 85,464 12,960 - 98,424 - - Fire Firearms - 1,205 - 1,205 - - Fire Nomex Uniform shirts 56,250 - - 56,250 - - Fire Bodycams 856 2,400 - 3,256 - - Fire TCFP certification cost increase - 12,000 - 12,000 - - Fire Workout Equipment 20,000 - - 20,000 - - Fire Water Rescue 8,669 6,300 - 14,969 - - Fire Training OT - 34,633 - 34,633 - - Fire Prevention OT - 44,945 - 44,945 - - Fire Recruiting - 5,090 - 5,090 - - Fire Training Dollars Increase - 60,000 - 60,000 - - Fire Rescue Randy 6,000 - - 6,000 - - Fire Assistance To Firefighters Grant Program 141,759 - (135,008) 6,751 - - TOTAL FIRE 547,393 334,388 (135,008) 746,773 2.00 1.00 Public Works Additional Training Funds - 6,750 - 6,750 - - Public Works Safety Program Initiative - 37,025 - 37,025 - - TOTAL PUBLIC WORKS - 43,775 - 43,775 - - P&DS Exempt Status Annexation 10,000 - - 10,000 - - TOTAL P&DS 10,000 - - 10,000 - - Fiscal Temporary Assistance for ERP Implementation 52,000 - - 52,000 - - TOTAL FISCAL 52,000 - - 52,000 - - PARD Weatherbug Detection System 47,000 3,000 - 50,000 - - TOTAL PARD 47,000 3,000 - 50,000 - - General Govt - City Secretary Upgrade two iPads, Travel/Lodging/Transport 1,300 4,560 - 5,860 - - General Govt - Comm Srvcs Code Enforcement Officer - Transfer from CommDev - 25,642 - 25,642 0.50 - General Govt - Pub Comm Multimedia Coordinator - 76,345 - 76,345 1.00 - General Govt - HR Specialized Recruiting Funding (i.e. professional search)- 10,000 - 10,000 - - General Govt - HR Learning Resource (Perf. Mgmt/Training/Development)3,600 101,280 - 104,880 1.00 - TOTAL GG 4,900 217,827 - 222,727 2.50 - TOTAL GENERAL FUND 671,987 792,530 (135,008) 1,329,509 7.50 1.00 HOTEL TAX FUNDHotel Tax - PARD (50%)Weatherbug Detection System 47,000 3,000 - 50,000 - - Hotel Tax - PARD (100%)CTAP (Ambassador Program)17,500 2,250 - 19,750 - - TOTAL HOTEL TAX FUND 64,500 5,250 - 69,750 - - UTILITY CUSTOMER SERVICE FUNDFiscal - Meter Services Backup Cameras for Meter Service Trucks 5,682 - 5,682 - - TOTAL UTILITY CUSTOMER SERVICE FUND 5,682 - - 5,682 - - DRAINAGE FUNDDrainage Fund Street Sweeper FTE and Vehicle 253,000 76,365 - 329,365 1.00 1.00 TOTAL DRAINAGE FUND 253,000 76,365 - 329,365 1.00 1.00 COMMUNITY DEVELOPMENT FUNDCommunity Development Fund Code Enforcement Officer - Transfer to Community Services - (25,642) - (25,642) (0.50) - TOTAL COMMUNITY DEVELOPMENT FUND - (25,642) - (25,642) (0.50) - ELECTRIC FUNDElectric Salary Survey 50,000 - - 50,000 - Electric SCADA Technician for AMI plus vehicle 42,200 95,257 - 137,457 1.00 1.00 Electric Meter Technician for AMI plus vehicle 49,300 91,660 - 140,960 1.00 1.00 TOTAL ELECTRIC FUND 141,500 186,917 - 328,417 2.00 2.00 TOTAL ALL FUNDS 1,136,669 1,035,420 (135,008) 2,037,081 10.00 4.00 Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Police DepartmentAdministration DivisionPolice Chief 1.00 1.00 1.00 - 1.00 135,807$ 141,299$ 146,951$ -$ 146,951$ Assistant Chief 3.00 3.00 3.00 - 3.00 293,564 338,143 348,288 - 348,288 Lieutenant 2.00 2.00 2.00 - 2.00 184,788 207,385 206,294 - 206,294 Accreditation Manager 1.00 1.00 1.00 - 1.00 75,425 76,934 79,242 - 79,242 Tech. Services Manager 1.00 1.00 1.00 - 1.00 66,884 68,222 57,325 - 57,325 Public Safety GIS Analyst 1.00 1.00 1.00 - 1.00 48,463 57,325 51,822 - 51,822 Business Services Specialist 1.00 - 1.00 - 1.00 39,520 - 39,333 - 39,333 Staff Assistant II 2.00 3.00 2.00 - 2.00 51,534 91,427 57,491 - 57,491 Total 12.00 12.00 12.00 - 12.00 895,985$ 980,735$ 986,746$ -$ 986,746$ Uniform Patrol DivisionLieutenant 3.00 3.00 3.00 - 3.00 277,102$ 301,889$ 305,136$ -$ 305,136$ Sergeant 12.00 12.00 12.00 - 12.00 903,545 1,011,138 1,001,961 - 1,001,961 Police Officer 82.00 87.00 87.00 - 87.00 4,456,420 4,941,323 5,009,777 - 5,009,777 Criminal Intelligence Analyst 1.00 1.00 1.00 - 1.00 56,274 58,843 60,609 - 60,609 Police Assistant 3.00 3.00 3.00 1.00 4.00 92,436 91,906 92,746 29,973 122,719 Total 101.00 106.00 106.00 1.00 107.00 5,785,777$ 6,405,099$ 6,470,229$ 29,973$ 6,500,202$ Criminal Investigation DivisionLieutenant 1.00 1.00 1.00 - 1.00 92,914$ 103,165$ 103,147$ -$ 103,147$ Sergeant 3.00 3.00 3.00 - 3.00 228,156 253,810 255,394 - 255,394 Police Officer 15.00 15.00 15.00 3.00 18.00 767,080 927,287 934,965 159,307 1,094,272 Civilian Forensic Specialist 1.00 1.00 1.00 - 1.00 46,164 51,796 53,350 - 53,350 Crime Scene Technician 1.00 1.00 1.00 - 1.00 41,122 42,994 44,283 - 44,283 Victim Advocate 1.00 1.00 1.00 - 1.00 46,574 48,932 50,239 - 50,239 Police Assistant 1.00 2.00 2.00 - 2.00 32,989 66,198 69,596 69,596 Secretary 1.00 1.00 1.00 - 1.00 24,483 29,120 29,994 - 29,994 Total 24.00 25.00 25.00 3.00 28.00 1,279,482$ 1,523,302$ 1,540,968$ 159,307$ 1,700,275$ Recruiting and Training Division Lieutenant 1.00 1.00 1.00 - 1.00 92,914$ 103,157$ 103,147$ -$ 103,147$ Sergeant 2.00 2.00 2.00 - 2.00 153,754 165,821 168,198 - 168,198 Police Officer 3.00 3.00 3.00 - 3.00 158,464 183,176 193,167 - 193,167 Civilian Training Coordinator 1.00 1.00 1.00 - 1.00 29,681 31,990 32,947 - 32,947 Police Assistant - - - 1.00 1.00 - - - 29,973 29,973 Total 7.00 7.00 7.00 1.00 8.00 434,813$ 484,144$ 497,459$ 29,973$ 527,432$ Support Services Division Support Services Manager 1.00 1.00 1.00 - 1.00 50,603$ 53,575$ 59,045$ -$ 59,045$ Animal Control Supervisor 1.00 1.00 1.00 - 1.00 41,787 41,787 43,243 - 43,243 Animal Control Officer 3.00 3.00 3.00 - 3.00 80,509 93,538 101,919 - 101,919 Assistant Buyer / Quartermaster 1.00 1.00 1.00 - 1.00 33,488 35,090 39,333 - 39,333 Total 6.00 6.00 6.00 - 6.00 206,387$ 223,990$ 243,540$ -$ 243,540$ Communications Communication Manager 1.00 1.00 1.00 - 1.00 55,229$ 57,735$ 58,889$ -$ 58,889$ Communication Supervisor 3.00 3.00 3.00 - 3.00 146,744 159,702 144,955 - 144,955 Sr. Communications Operator 1.00 1.00 1.00 - 1.00 36,902 47,278 42,856 - 42,856 Communications Operator 20.00 20.00 20.00 2.00 22.00 663,690 701,537 712,840 70,054 782,894 Dispatch Assistant 1.00 1.00 1.00 - 1.00 25,210 27,248 28,610 - 28,610 Total 26.00 26.00 26.00 2.00 28.00 927,775$ 993,500$ 988,150$ 70,054$ 1,058,204$ Jail Detention Officer 10.00 10.00 10.00 - 10.00 311,251$ 335,505$ 365,047$ -$ 365,047$ Holding Facility Supervisor 1.00 1.00 1.00 - 1.00 40,976 43,035 46,758 - 46,758 Total 11.00 11.00 11.00 - 11.00 352,227$ 378,540$ 411,805$ -$ 411,805$ Special Operations Division Lieutenant 1.00 1.00 1.00 - 1.00 91,874$ 103,157$ 103,147$ -$ 103,147$ Sergeant 1.00 1.00 1.00 - 1.00 75,837 85,139 85,134 - 85,134 Police Officer 6.00 6.00 6.00 - 6.00 217,467 341,423 363,666 - 363,666 *School Crossing Guard-Temp/Seasonal 2.50 2.50 2.50 - 2.50 42,688 42,923 43,041 - 43,041 Total 10.50 10.50 10.50 - 10.50 427,866$ 572,642$ 594,988$ -$ 594,988$ Information Services Division Information Services Manager 1.00 1.00 1.00 - 1.00 70,569$ 71,980$ 74,139$ -$ 74,139$ Asst Information Srvs Manager 1.00 1.00 1.00 - 1.00 45,074 43,867 46,530 - 46,530 Evidence Technician 2.00 3.00 3.00 - 3.00 59,987 93,868 95,889 - 95,889 Police Assistant 1.00 1.00 1.00 - 1.00 31,013 32,656 33,634 - 33,634 Sr. Records Technician 2.00 2.00 2.00 - 2.00 69,493 65,116 61,959 - 61,959 Records Technician 2.00 2.00 2.00 - 2.00 49,504 54,496 50,694 - 50,694 Total 9.00 10.00 10.00 - 10.00 325,640$ 361,983$ 362,845$ -$ 362,845$ Police Position Totals Full Time Total 204.00 211.00 211.00 7.00 218.00 10,241,037$ 11,881,012$ 12,053,689$ 289,307$ 12,342,996$ *Temp/Seasonal & Part-Time Non-Benefitted Total 2.50 2.50 2.50 - 2.50 42,688 42,923 43,041 - 43,041 Police Department Totals 206.50 213.50 213.50 7.00 220.50 10,635,952$ 11,923,935$ 12,096,730$ 289,307$ 12,386,037$ * Temp/Seasonal/PT Non-Benefitted Position C-1 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Fire DepartmentFire Administration DivisionFire Chief 1.00 1.00 1.00 - 1.00 139,114$ 144,736$ 145,000$ -$ 145,000$ Accreditation Manager - - - 1.00 1.00 - - - 77,314 77,314$ Assistant Buyer / Quartermaster 1.00 1.00 1.00 - 1.00 41,683 44,096 47,632 - 47,632 Business Services Specialist 1.00 1.00 1.00 - 1.00 32,968 35,547 39,458 - 39,458 Staff Assistant 1.00 1.00 1.00 - 1.00 30,098 33,530 34,866 - 34,866 Total 4.00 4.00 4.00 1.00 5.00 243,863$ 257,909$ 266,956$ 77,314$ 344,270$ Emergency Management Division Emergency Management Coordinator 1.00 1.00 1.00 - 1.00 67,524$ 70,591$ 73,661$ -$ 73,661$ Staff Assistant II 1.00 1.00 1.00 - 1.00 36,899 38,750 40,685 - 40,685 Total 2.00 2.00 2.00 - 2.00 104,423$ 109,341$ 114,346$ -$ 114,346$ Fire Suppression Division Asst. Fire Chief 1.00 1.00 1.00 - 1.00 117,145$ 107,224$ 110,977$ -$ 110,977$ Division Chief - 1.00 1.00 - 1.00 - 96,375 96,904 - 96,904 Battalion Chief 3.00 3.00 3.00 - 3.00 267,234 270,308 279,769 - 279,769 Captain 3.00 3.00 3.00 - 3.00 235,027 231,785 239,897 - 239,897 Lieutenant 14.00 14.00 14.00 - 14.00 920,687 1,010,055 1,045,407 - 1,045,407 Apparatus Operator 20.00 24.00 24.00 - 24.00 1,173,768 1,451,574 1,502,379 - 1,502,379 Firefighter 1st Class 30.00 27.00 27.00 - 27.00 1,099,477 1,440,775 1,541,202 - 1,541,202 Firefighter 24.00 26.00 26.00 - 26.00 1,056,361 1,235,620 1,327,211 - 1,327,211 Total 95.00 99.00 99.00 - 99.00 4,869,699$ 5,843,716$ 6,143,746$ -$ 6,143,746$ Fire Prevention DivisionAsst. Fire Chief 1.00 - - - - 101,275$ -$ -$ -$ -$ Fire Marshal 1.00 1.00 1.00 - 1.00 84,157 88,192 91,728 - 91,728 Deputy Fire Marshal 4.00 4.00 4.00 - 4.00 266,667 287,648 297,112 - 297,112 Fire Inspector - - - 1.00 1.00 - - 47,757 47,757$ Public Education Officer 1.00 1.00 1.00 - 1.00 49,175 52,150 54,758 - 54,758 Total 7.00 6.00 6.00 1.00 7.00 501,274$ 427,990$ 443,598$ 47,757$ 491,355$ EMS Division Fire Captain 2.00 3.00 3.00 - 3.00 141,196 231,941$ 240,059$ -$ 240,059$ EMS Captain - - - 1.00 1.00 - - - 85,045 85,045 Lieutenant - Fire 4.00 4.00 4.00 - 4.00 253,239 272,212 281,739 - 281,739 Apparatus Operator 7.00 6.00 6.00 - 6.00 415,222 362,892 375,593 - 375,593 Firefighter 1st Class 16.00 21.00 21.00 - 21.00 717,465 964,446 998,202 - 998,202 Firefighter 12.00 9.00 9.00 - 9.00 541,245 427,715 473,964 - 473,964 Total 41.00 43.00 43.00 1.00 44.00 2,068,367$ 2,259,206$ 2,369,557$ 85,045$ 2,454,602$ Fire Training DivisionBattalion Chief 1.00 2.00 2.00 - 2.00 80,350$ 176,792$ 187,533$ -$ 187,533$ Division Chief - 1.00 1.00 - 1.00 - 77,134 80,413 - 80,413 Fire/EMS Training Coordinator 1.00 - - - - 86,216 - - - - Captain 1.00 - - - - 68,848 - - - - Total 3.00 3.00 3.00 - 3.00 235,414$ 253,926$ 267,946$ -$ 267,946$ Fire Position Totals Full Time Total 152.00 157.00 157.00 3.00 160.00 8,023,040$ 9,152,088$ 9,606,149$ 210,116$ 9,816,265$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - Fire Department Totals 152.00 157.00 157.00 3.00 160.00 8,023,040$ 9,152,088$ 9,606,149$ 210,116$ 9,816,265$ Public Works Department Public Works Administration DivisionDirector of Public Works 1.00 1.00 1.00 - 1.00 130,481$ 135,761$ 141,192$ -$ 141,192$ Assistant Public Works Director 1.00 1.00 1.00 - 1.00 95,008 96,907 100,783 - 100,783 Public Works Business Services Manager 1.00 1.00 1.00 - 1.00 62,865 65,922 68,559 - 68,559 Asset & Infrastructure Management Coordinator 1.00 1.00 1.00 - 1.00 45,319 50,071 50,070 - 50,070 Staff Assistant 1.00 1.00 1.00 - 1.00 31,408 33,634 34,653 - 34,653 Total 5.00 5.00 5.00 - 5.00 404,601$ 382,295$ 395,257$ -$ 395,257$ Traffic Engineering DivisionSenior Engineer II 1.00 1.00 1.00 - 1.00 92,970$ 97,198$ 100,600$ -$ 100,600$ Engineer I 2.00 2.00 2.00 - 2.00 134,502 137,659 125,221 - 125,221 Total 3.00 3.00 3.00 - 3.00 227,472$ 234,857$ 225,821$ -$ 225,821$ Facilities Maintenance DivisionFacility Maint. Superintendent 1.00 1.00 1.00 - 1.00 60,500$ 63,442$ 65,345$ -$ 65,345$ Sr. Facility Maint. Technician 1.00 1.00 1.00 - 1.00 48,838 51,314 52,853 - 52,853 Facility Maint. Technician 6.00 6.00 6.00 - 6.00 230,525 238,284 245,814 - 245,814 Staff Assistant II 1.00 1.00 1.00 - 1.00 32,240 34,632 31,803 - 31,803 Total 9.00 9.00 9.00 - 9.00 372,103$ 387,672$ 395,815$ -$ 395,815$ * Temp/Seasonal/PT Non-Benefitted Position C-2 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Capital Projects DivisionAssistant Director of PW/Capital Projects 1.00 1.00 1.00 - 1.00 92,597$ 96,814$ 100,687$ -$ 100,687$ Graduate Engineer II 4.00 4.00 4.00 - 4.00 240,768 251,850 193,918 - 193,918 Engineer I 1.00 1.00 1.00 - 1.00 71,400 74,641 133,877 - 133,877 Engineer II 1.00 1.00 1.00 - 1.00 54,355 71,102 73,235 - 73,235 Land Agent 1.00 1.00 1.00 - 1.00 70,569 71,980 74,139 - 74,139 Assistant Land Agent 1.00 1.00 1.00 - 1.00 49,008 51,232 52,513 - 52,513 Total 9.00 9.00 9.00 - 9.00 578,697$ 617,619$ 628,369$ -$ 628,369$ Streets Maintenance Division Street Superintendent 1.00 1.00 1.00 - 1.00 62,837$ 65,879$ 69,186$ -$ 69,186$ Crew Leader 2.00 2.00 2.00 - 2.00 76,502 79,810 83,363 - 83,363 Equipment Operator 13.00 13.00 13.00 1.00 14.00 407,679 426,815 434,259 34,299 468,558 Light Equipment Operator 3.00 3.00 3.00 - 3.00 75,173 81,744 81,744 - 81,744 Total 19.00 19.00 19.00 1.00 20.00 622,191$ 654,248$ 668,552$ 34,299$ 702,851$ Traffic Signs/ Markings DivisionSigns & Markings Foreman 1.00 1.00 1.00 - 1.00 47,070$ 50,419$ 52,312$ - 52,312$ Signs Technician 3.00 3.00 3.00 - 3.00 103,980 100,090 101,712 - 101,712 Total 4.00 4.00 4.00 - 4.00 151,050$ 150,509$ 154,024$ -$ 154,024$ Irrigation Maintenance DivisionLandscape Supervisor 1.00 1.00 1.00 - 1.00 38,788$ 51,314$ 53,373$ - 53,373$ Irrigation Specialist 2.00 2.00 2.00 - 2.00 62,837 65,374 64,959 - 64,959 Total 3.00 3.00 3.00 - 3.00 101,625$ 116,688$ 118,332$ -$ 118,332$ Traffic Signal Systems DivisionTraffic Systems Superintendent 1.00 1.00 1.00 - 1.00 75,425$ 76,934$ 79,819$ -$ 79,819$ Traffic Systems Foreman 1.00 1.00 1.00 - 1.00 57,803 60,570 61,318 - 61,318 Traffic Signal Technician 3.00 3.00 3.00 1.00 4.00 124,241 138,071 139,568 39,291 178,859 Total 5.00 5.00 5.00 1.00 6.00 257,469$ 275,575$ 280,705$ 39,291$ 319,996$ Public Works Position TotalsFull Time Total 57.00 57.00 57.00 2.00 59.00 2,715,208$ 2,819,463$ 2,866,875$ 73,590$ 2,940,465$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - Public Works Department Totals 57.00 57.00 57.00 2.00 59.00 2,715,208$ 2,819,463$ 2,866,875$ 73,590$ 2,940,465$ Parks & Recreation Department Parks & Recreation Administration DivisionDirector of Parks & Recreation 1.00 1.00 1.00 - 1.00 129,973$ 135,231$ 139,288$ -$ 139,288$ Administrative Support Supervisor 1.00 1.00 1.00 - 1.00 43,471 45,454 46,821 - 46,821 Business Services Manager - - - 1.00 1.00 - - - 71,657 71,657 Special Events and Marketing Coordinator 1.00 1.00 1.00 - 1.00 46,987 49,837 52,333 - 52,333 Staff Assistant II 2.00 2.00 2.00 - 2.00 59,965 63,003 64,896 - 64,896 Staff Assistant 2.00 2.00 2.00 - 2.00 50,107 54,746 56,389 - 56,389 *Secretary-Temp/Seasonal 0.25 - - - - 1,860 - - - - Total 7.25 7.00 7.00 1.00 8.00 332,363$ 348,271$ 359,727$ 71,657$ 431,384$ Hotel Tax Fund (HOT) Programs - AthleticsTourism Manager (Parks & Recreation Manager)0.70 0.70 1.00 - 1.00 46,480$ 55,277$ 81,336$ -$ 81,336$ Lead Athletic Supervisor 0.20 0.20 - - - - 10,014 - - - Athletic Activities Assistant 0.20 0.20 - - - 6,136 6,386 - - - *Special Events Workers 0.25 0.25 0.25 - 0.25 12,446 12,549 12,549 - 12,549 Total 1.35 1.35 1.25 - 1.25 74,294$ 84,226$ 93,885$ -$ 93,885$ Recreation - AdministrationRecreation Manager 1.00 1.00 1.00 - 1.00 73,739$ 76,934 70,539 - 81,336 Recreation Supervisor - - - - - - - - - Assistant Recreation Supervisor - School Age Care 0.20 0.20 0.20 - 0.20 6,165$ 6,415$ 6,872$ - 6,872 *Custodian 0.25 0.25 0.25 - 0.25 833 895 895 - 895 Total 1.45 1.45 1.45 - 1.45 80,738$ 84,244$ 78,306$ -$ 89,103$ Recreation - Tourism-Special Events Recreation Supervisor 0.50 1.00 1.40 - 1.40 27,725$ 57,969$ 73,453$ -$ 73,453$ Special Events and Marketing Coordinator - - - - - - - - - - Events Specialist 0.50 1.00 1.00 - 1.00 14,820 29,640 30,534 - 30,534 *Recreation Assistant/ Special Events 0.50 - - - - 37,753 - - - - *Special Events Workers 0.50 0.75 0.75 - 0.75 37,753 59,924 59,924 - 59,924 Total 2.00 2.75 3.15 - 3.15 118,050$ 147,533$ 163,911$ -$ 163,911$ Hotel Tax Fund (HOT) Programs - Special EventsTourism Supervisor - Special Events 0.50 - - - - 27,725 -$ -$ -$ - Event Activities Assistant 0.50 - - - - 14,820 - - - - *Special Events Workers 0.25 - - - - 13,683 - - - - Total 1.25 - - - - 56,228$ -$ -$ -$ -$ * Temp/Seasonal/PT Non-Benefitted Position C-3 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Parks Operations - AdministrationAssistant Director of Parks & Recreation 1.00 1.00 1.00 - 1.00 95,007$ 96,907$ 88,148$ -$ 88,148$ Parks Manager 1.00 1.00 1.00 - 1.00 57,192 68,029 71,431 - 71,431 Project and Asset Manager 1.00 1.00 1.00 - 1.00 57,869 62,572 64,449 - 64,449 Park Operations Supervisor - - - 1.00 1.00 - - 42,600 42,600 GIS Analyst - - - 1.00 1.00 - - 62,588 62,588 Total 3.00 3.00 3.00 2.00 5.00 210,068$ 227,508$ 224,028$ 105,188$ 329,216$ Parks Operations - East District Parks Operations Supervisor 1.00 1.00 1.00 - 1.00 38,788$ 38,438$ 40,352$ -$ 40,352$ Parks Crew Leader 3.00 3.00 3.00 - 3.00 118,560 120,930 125,799 - 125,799 Light Equipment Operator 5.00 5.00 5.00 - 5.00 143,770 156,209 160,909 - 160,909 Irrigation Specialist 3.00 3.00 3.00 - 3.00 93,922 93,761 96,242 - 96,242 Grounds Worker 7.00 8.00 8.00 - 8.00 156,690 207,085 208,129 208,129 *Grounds Worker-Temp/Seasonal 1.00 0.50 0.50 - 0.50 28,507 13,942 13,942 - 13,942 Total 20.00 20.50 20.50 - 20.50 580,237$ 630,365$ 645,373$ -$ 645,373$ Parks Operations - South DistrictParks Operations Supervisor 1.00 1.00 1.00 - 1.00 40,602$ 42,245$ 43,514$ -$ 43,514$ Forestry Crew Leader 1.00 1.00 1.00 - 1.00 39,520 31,075 46,301 - 46,301 Parks Crew Leader 1.00 1.00 1.00 - 1.00 39,520 40,310 41,933 - 41,933 Forestry/Horticulture Worker 2.00 3.00 3.00 - 3.00 49,567 83,200 82,763 - 82,763 Grounds Worker 4.00 5.00 5.00 - 5.00 94,827 135,367 137,551 - 137,551 Maintenance Specialist 0.70 - - - - 30,256 - - - - *Grounds Worker-Temp/Seasonal 1.00 - - - - 20,172 - - - - Total 10.70 11.00 11.00 - 11.00 314,464$ 332,197$ 352,062$ -$ 352,062$ Parks Operations - West District Parks Operations Supervisor 1.00 1.00 1.00 - 1.00 49,317$ 51,293$ 53,352$ -$ 53,352$ Parks Crew Leader 2.00 2.00 2.00 - 2.00 70,949 73,008 75,941 - 75,941 Light Equipment Operator 2.00 2.00 2.00 - 2.00 54,725 58,597 62,650 - 62,650 Grounds Worker 4.00 5.00 5.00 - 5.00 98,021 137,858 142,255 - 142,255 *Grounds Worker-Temp/Seasonal 1.00 - - - - 15,223 - - - - Total 10.00 10.00 10.00 - 10.00 288,234$ 320,756$ 334,198$ -$ 334,198$ Parks Operations Division Total 1,393,003$ 1,510,826$ 1,555,661$ 105,188$ 1,660,849$ Cemetery Cemetery Sexton 1.00 1.00 1.00 - 1.00 40,635$ 39,874$ 41,870$ -$ 41,870$ Horticulture Crew Leader 1.00 1.00 1.00 - 1.00 38,314 29,411 31,720 - 31,720 Forestry/Horticulture Worker 2.00 2.00 2.00 - 2.00 50,461 55,245 57,928 - 57,928 Total 4.00 4.00 4.00 - 4.00 129,409$ 124,530$ 131,518$ -$ 131,518$ Recreation Programs Tourism Manager (Parks & Recreation Manager)0.30 0.30 - - - 19,920$ 23,625$ -$ -$ -$ Recreation Sports Admin - Recreation Supervisor 0.80 0.80 1.00 - 1.00 36,931 40,417 48,950 - 48,950 Recreation Sports Admin - Athletic Activities Assistant 0.80 0.80 1.00 - 1.00 24,544 25,542 34,993 - 34,993 SW Center - Asst. Recreation Supervisor 0.25 0.25 0.50 - 0.50 16,721 17,056 35,134 - 35,134 SW Center - Senior Services Coordinator 1.00 1.00 1.00 - 1.00 39,505 61,399 61,402 - 61,402 Aquatics - Pools Supervisor 1.00 1.00 1.00 - 1.00 66,884 68,222 70,269 - 70,269 Aquatics - Maintenance Specialist 0.30 - - - - 12,967 - - - - Instruction (Xtra Education) - Recreation Supervisor 0.50 0.50 0.50 - 0.50 33,442 34,111 35,134 - 35,134 SW Center (Teen) - Recreation Supervisor 0.25 0.25 - - - 16,721 17,056 - - - SW Center (Teen) - Assistant Supervisor 0.40 0.40 - - - 6,165 12,829 - - - Lick Creek - Assistant Supervisor - - 0.40 - 0.40 - 13,745 - 13,745 Lincoln Center - Supervisor 1.00 1.00 1.00 - 1.00 66,884 68,222 70,269 - 70,269 Lincoln Center - Assistant Supervisor 1.00 1.00 1.00 - 1.00 43,222 44,096 46,301 - 46,301 Lincoln Center - Assistant Recreation Supervisor 0.40 0.40 - - - 6,165 14,119 - - - Staff Assistant 0.75 0.75 0.75 - 0.75 20,748 21,590 26,224 - 26,224 * Temp/Seasonal & Part-Time Non-Benefitted 37.25 37.25 37.25 - 37.25 669,553 669,495 669,495 - 669,495 Total 46.00 45.70 45.40 - 45.40 1,080,372$ 1,117,779$ 1,111,916$ -$ 1,111,916$ Parks & Recreation Position TotalsFull Time Total 64.75 67.75 67.75 3.00 70.75 2,426,676$ 2,660,604$ 2,738,119$ 176,845$ 2,925,761$ *Temp/Seasonal & Part-Time Non-Benefitted Total 42.25 39.00 39.00 - 39.00 837,782 756,805 756,805 - 756,805 Parks & Recreation Department Totals 107.00 106.75 106.75 3.00 109.75 3,264,458$ 3,417,409$ 3,494,924$ 176,845$ 3,682,566$ Planning & Development Services DepartmentAdministration Division Director of Planning & Development Services 1.00 1.00 1.00 - 1.00 126,270$ 133,301$ 138,633$ -$ 138,633$ Asst. Dir. Planning & Development Services 1.00 1.00 1.00 - 1.00 87,557 91,548 95,210 - 95,210 Total 2.00 2.00 2.00 - 2.00 213,827$ 224,849$ 233,843$ -$ 233,843$ Engineering DivisionCity Engineer 1.00 1.00 1.00 - 1.00 101,657$ 103,690$ 106,801$ -$ 106,801$ Assistant City Engineer 2.00 2.00 2.00 - 2.00 185,341 165,400 170,507 - 170,507 Graduate Engineer II 2.00 3.00 3.00 1.00 4.00 130,558 182,096 176,263 77,054 253,317 Construction Inspector 4.00 5.00 5.00 - 5.00 184,321 235,559 231,193 - 231,193 Programs Specialist 1.00 1.00 1.00 - 1.00 38,043 38,188 40,102 - 40,102 Total 10.00 12.00 12.00 1.00 13.00 639,920$ 724,933$ 724,866$ 77,054$ 801,920$ * Temp/Seasonal/PT Non-Benefitted Position C-4 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Building Inspection DivisionBuilding Official 1.00 1.00 1.00 - 1.00 75,000$ 70,487$ 72,602$ -$ 72,602$ Plans Examiner 3.00 3.00 3.00 - 3.00 154,752 158,707 145,038 - 145,038 Combination Building Inspector 4.00 5.00 5.00 - 5.00 155,889 195,021 201,406 - 201,406 Total 8.00 9.00 9.00 - 9.00 385,641$ 424,215$ 419,046$ -$ 419,046$ Development Coordination DivisionDevelopment Coordinator 1.00 1.00 1.00 - 1.00 75,425$ 76,934$ 79,242$ -$ 79,242$ Staff Assistant II 3.00 3.00 3.00 - 3.00 102,502 103,209 106,538 - 106,538 Administrative Support Specialist 1.00 1.00 1.00 - 1.00 41,184 37,627 38,854 - 38,854 Address Tech/Permit Technician II 2.00 2.00 2.00 - 2.00 62,900 66,248 67,995 - 67,995 Permit Tech I 2.00 2.00 2.00 - 2.00 53,248 53,708 55,785 - 55,785 Total 9.00 9.00 9.00 - 9.00 335,259$ 337,726$ 348,414$ -$ 348,414$ Planning Division Planning Administrator 1.00 1.00 1.00 - 1.00 53,260$ 58,336$ 82,000$ -$ 82,000$ Sr. Planner 5.00 5.00 5.00 1.00 6.00 225,296 257,407 229,079 66,969 296,048 Staff Planner 2.00 2.00 2.00 - 2.00 137,368 106,689 149,670 - 149,670 Planning Technician - - - - - - - - Total 8.00 8.00 8.00 1.00 9.00 362,664$ 422,432$ 460,749$ 66,969$ 527,718$ Community and Neighborhood ServicesTransportation Planning Coordinator 1.00 1.00 1.00 - 1.00 74,893$ 78,308$ 74,000$ - 74,000$ Greenways Program Manager 1.00 1.00 1.00 - 1.00 66,457 69,990 75,694 - 75,694 GIS Technician 1.00 1.00 1.00 - 1.00 32,367 34,507 33,862 - 33,862 *GIS Technician 0.50 0.50 0.50 - 0.50 15,413 16,104 16,104 - 16,104 Total 3.50 3.50 3.50 - 3.50 189,130$ 198,909$ 199,660$ -$ 199,660$ Planning & Development Services Position Totals Full Time Total 40.00 43.00 43.00 2.00 45.00 2,111,028$ 2,316,960$ 2,370,474$ 144,023$ 2,514,497$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.50 - 0.50 15,413 16,104 16,104 - 16,104 Planning & Development Services Dept. Totals 40.50 43.50 43.50 2.00 45.50 2,126,441$ 2,333,064$ 2,386,578$ 144,023$ 2,530,601$ Information TechnologyIT Administration DivisionDirector of Information Technology 1.00 1.00 1.00 - 1.00 124,483$ 131,407$ 136,663$ -$ 136,663$ Asst. Director of Information Technology 1.00 1.00 1.00 - 1.00 95,007 96,907 101,268 - 101,268 Administrative Support Specialist 1.00 1.00 1.00 - 1.00 35,235 37,024 38,501 - 38,501 Total 3.00 3.00 3.00 - 3.00 254,725$ 265,338$ 276,432$ -$ 276,432$ E-Government DivisionE-Government Coordinator 1.00 1.00 1.00 - 1.00 50,935$ 57,326$ 57,898$ -$ 57,898$ Total 1.00 1.00 1.00 - 1.00 50,935$ 57,326$ 57,898$ -$ 57,898$ Geographic Information Services DivisionGIS Coordinator 1.00 1.00 1.00 - 1.00 71,286$ 74,898$ 78,643$ -$ 78,643 GIS Analyst 1.00 1.00 1.00 - 1.00 48,888 57,325 54,178 - 54,178 *GIS Intern 0.25 0.25 0.25 - 0.25 11,811 11,908 11,908 - 11,908 Total 2.25 2.25 2.25 - 2.25 131,985$ 144,131$ 144,729$ -$ 144,729$ Mail DivisionPostal Services Assistant 0.75 0.75 0.75 - 0.75 18,876$ 15,765$ 15,865$ -$ 15,865 Mail Clerk 0.50 0.50 0.50 - 0.50 10,400 12,730 6,620 - 6,620 Total 1.25 1.25 1.25 - 1.25 29,276$ 28,495$ 22,485$ -$ 22,485$ Technology ServicesTechnology Services Coordinator 1.00 1.00 1.00 - 1.00 60,887$ 57,325$ 60,191$ -$ 60,191 Lead Technology Services Specialist 1.00 1.00 1.00 - 1.00 45,760 47,882 40,872 - 40,872 Technology Services Specialist 5.00 5.00 5.00 - 5.00 198,058 206,253 198,870 - 198,870 Technology Services Representative 2.00 2.00 2.00 - 2.00 57,241 65,738 58,021 - 58,021 Total 9.00 9.00 9.00 - 9.00 361,946$ 377,198$ 357,954$ -$ 357,954$ Business Services Business Systems Manager 1.00 1.00 1.00 - 1.00 72,072$ 71,477$ 73,000$ -$ 73,000 Database Administrator 1.00 1.00 1.00 - 1.00 28,261 60,000 63,058 - 63,058 Systems Analyst 5.00 5.00 5.00 - 5.00 285,400 313,184 305,650 - 305,650 Total 7.00 7.00 7.00 - 7.00 385,733$ 444,661 441,708 - 441,708 Network ServicesNetwork Systems Analyst 2.00 2.00 2.00 - 2.00 133,768$ 136,383$ 139,146$ -$ 139,146$ Network Systems Administrator 1.00 1.00 1.00 - 1.00 51,750 50,000 45,032 - 45,032 Total 3.00 3.00 3.00 - 3.00 185,518$ 186,383$ 184,178$ - 184,178$ Communication Services Division Communication Services Coordinator.1.00 1.00 1.00 - 1.00 56,427$ 59,280$ 62,244$ -$ 62,244$ Sr. Communications Technician 1.00 1.00 1.00 - 1.00 56,722 58,552 60,008 - 60,008 Communications Technician 3.00 3.00 3.00 - 3.00 122,321 118,601 122,991 - 122,991 Total 5.00 5.00 5.00 - 5.00 235,470$ 236,433$ 245,243$ -$ 245,243$ * Temp/Seasonal/PT Non-Benefitted Position C-5 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Information Technology Position TotalsFull Time Total 31.25 31.25 31.25 - 31.25 1,623,777$ 1,728,057$ 1,718,719$ -$ 1,718,719$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.25 0.25 0.25 - 0.25 11,811 11,908$ 11,908 - 11,908 Information Technology Department Totals 31.50 31.50 31.50 - 31.50 1,635,588$ 1,739,965$ 1,730,627$ -$ 1,730,627$ Fiscal Services Department Fiscal Administration DivisionAssistant City Manager 1.00 - - - - 166,591$ -$ -$ -$ -$ Finance Director 1.00 1.00 1.00 - 1.00 115,000 129,000 133,515 - 133,515 Financial Systems Manager - 1.00 1.00 - 1.00 - 65,000 63,600 - 63,600 Staff Assistant II 1.00 1.00 1.00 - 1.00 29,994 31,366 32,302 - 32,302 Quality Assurance Records Assistant 0.50 - - - - 6,882 - - - - Total 3.50 3.00 3.00 - 3.00 318,467$ 225,366$ 229,417$ -$ 229,417$ Accounting / Treasury Operations DivisionAccounting Manager/Controller 1.00 1.00 1.00 - 1.00 64,283$ 65,000$ 71,400$ - 71,400 Treasury Manager 1.00 1.00 1.00 - 1.00 64,283 65,000 63,860 - 63,860 Finance Support Specialist - - - 1.00 1.00 - - - 35,714 35,714 Financial Reporting Supervisor - 1.00 1.00 - 1.00 63,000 65,857 67,833 - 67,833 Staff Accountant - 2.00 2.00 - 2.00 - 105,140 106,572 - 106,572 Accounting Ops Supervisor 1.00 1.00 1.00 - 1.00 50,000 52,532 55,000 - 55,000 Accounting Assistant 1.00 1.00 1.00 - 1.00 29,390 31,179 32,115 - 32,115 Accounts Payable Clerk 2.00 2.00 2.00 - 2.00 50,421 58,843 60,320 - 60,320 Accounts Receivable Clerk 1.00 1.00 1.00 - 1.00 25,120 30,013 30,930 - 30,930 Payroll Administrator 1.00 1.00 1.00 - 1.00 43,077 45,240 46,592 - 46,592 Payroll Clerk - 1.00 1.00 - 1.00 - 30,160 31,179 31,179 Total 8.00 12.00 12.00 1.00 13.00 389,573$ 548,964$ 565,801$ 35,714 601,515$ Purchasing Division Purchasing Manager 1.00 1.00 1.00 - 1.00 83,182 73,500 70,555 - 70,555 Buyer 2.00 2.00 2.00 - 2.00 114,628 105,569 110,760 - 110,760 Contract Administrator 1.00 1.00 1.00 - 1.00 53,631 62,386 64,258 - 64,258 Assistant Buyer 1.00 1.00 1.00 - 1.00 35,859 37,669 38,792 - 38,792 Total 5.00 5.00 5.00 - 5.00 287,300$ 279,124$ 284,365$ -$ 284,365$ BudgetBudget Manager 1.00 1.00 1.00 - 1.00 78,098$ 81,527$ 80,781$ -$ 80,781$ Operating & Capital Budget Lead 1.00 - - - - 74,693 - - - - Budget Analyst 3.00 4.00 4.00 - 4.00 160,430 232,708 230,464 - 230,464 Staff Accountant 3.00 1.00 1.00 - 1.00 152,410 60,250 62,058 - 62,058 Total 10.00 6.00 6.00 - 6.00 465,631$ 374,485$ 373,303$ -$ 373,303$ Municipal Court Division Municipal Court Administrator 1.00 1.00 1.00 - 1.00 69,736$ 73,270$ 63,058$ -$ 63,058$ Court Operations Supervisor 1.00 1.00 1.00 - 1.00 50,505 53,067 57,949 - 57,949 Collections Services Coordinator 1.00 1.00 1.00 - 1.00 40,955 43,014 44,741 - 44,741 Customer Services Coordinator 1.00 1.00 1.00 - 1.00 36,941 38,189 39,520 - 39,520 Asst. Collections Coordinator 1.00 1.00 1.00 - 1.00 33,488 35,006 31,970 - 31,970 Docket Coordinator 1.00 1.00 1.00 - 1.00 29,269 29,702 30,597 - 30,597 Payment Compliance Representative 2.00 2.00 2.00 - 2.00 54,215 57,428 56,659 - 56,659 Deputy Court Clerk 6.00 6.00 6.00 - 6.00 156,854 168,356 168,126 - 168,126 City Marshal 1.00 1.00 1.00 - 1.00 75,837 83,058 80,350 - 80,350 Deputy City Marshal 2.50 2.50 2.50 - 2.50 107,940 147,734 147,858 - 147,858 Total 17.50 17.50 17.50 - 17.50 655,740$ 728,824$ 720,828$ -$ 720,828$ Municipal Court Judges DivisionMunicipal Court Judge 1.00 1.00 1.00 - 1.00 137,813$ 147,595$ 152,023$ -$ 152,023$ *Municipal Court Judge(PTNB) 0.50 0.50 0.50 - 0.50 6,263 6,315 6,315 - 6,315 Total 1.50 1.50 1.50 - 1.50 144,076$ 153,910$ 158,338$ -$ 158,338$ Fiscal Services Position TotalsFull Time Total 44.50 44.50 44.50 1.00 45.50 2,254,523$ 2,304,358$ 2,325,737$ 35,714$ 2,361,451$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 0.50 0.50 - 0.50 6,263 6,315 6,315 - 6,315 Fiscal Services Department Totals 45.50 45.00 45.00 1.00 46.00 2,260,786$ 2,310,673$ 2,332,052$ 35,714$ 2,367,766$ General Government City Secretary Division City Secretary 1.00 1.00 1.00 - 1.00 95,000$ 101,753$ 104,805$ -$ 104,805$ Deputy City Secretary 1.00 1.00 1.00 - 1.00 54,496 57,801 60,691 - 60,691 Deputy Local Registrar 1.00 1.00 1.00 - 1.00 29,224 31,574 32,427 - 32,427 Records Management Administrator 1.00 1.00 1.00 - 1.00 32,261 46,803 47,739 - 47,739 Staff Assistant 1.00 1.00 1.00 - 1.00 25,043 26,728 27,789 - 27,789 *Historical Records Coordinator 0.50 0.50 0.50 - 0.50 16,089 16,605 15,548 - 15,548 Total 5.50 5.50 5.50 - 5.50 252,113$ 281,264$ 288,999$ -$ 288,999$ * Temp/Seasonal/PT Non-Benefitted Position C-6 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Internal Audit DivisionInternal Auditor 1.00 1.00 1.00 - 1.00 93,713$ 99,421$ 101,906$ -$ 101,906$ *Assistant to Internal Auditor/PTNB - - - - - -$ -$ -$ -$ Assistant City Internal Auditor 1.00 1.00 1.00 - 1.00 51,306 51,796 50,070 - 50,070 Full Time Total 2.00 2.00 2.00 - 2.00 145,019$ 151,217$ 151,976$ - 151,976$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - Internal Audit Total 2.00 2.00 2.00 - 2.00 145,019$ 151,217$ 151,976$ -$ 151,976$ City Manager Division City Manager 1.00 1.00 1.00 - 1.00 190,800$ 206,303$ 213,524$ -$ 213,524$ Deputy City Manager 1.00 1.00 1.00 - 1.00 170,775 179,426 188,397 - 188,397 Assistant City Manager 1.00 2.00 2.00 - 2.00 164,989 344,973 362,221 - 362,221 Special Projects Coordinator 1.00 1.00 1.00 - 1.00 62,000 64,813 67,405 - 67,405 Project Manager - Vertical Design & Construction - 1.00 1.00 - 1.00 - 25,000 100,000 - 100,000 Executive Assistant to the City Manager 1.00 1.00 1.00 - 1.00 51,750 52,790 55,432 - 55,432 Total 5.00 7.00 7.00 - 7.00 640,314$ 848,305$ 986,979$ -$ 986,979$ Economic Development Division Economic Development Director 1.00 1.00 1.00 - 1.00 120,000$ 124,856$ 129,850$ -$ 129,850$ Economic Development Manager 1.00 1.00 1.00 - 1.00 63,903 85,500 88,920 - 88,920 *Temp/Seasonal - - - - - - 37,203 37,000 - 37,000 Full Time Total 2.00 2.00 2.00 - 2.00 183,903 210,356 218,770 - 218,770 *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - 37,203 37,000 - 37,000 Total 2.00 2.00 2.00 - 2.00 183,903$ 247,559$ 255,770$ -$ 255,770$ Legal DivisionCity Attorney 1.00 1.00 1.00 - 1.00 160,000$ 171,357$ 176,497$ -$ 176,497$ Deputy City Attorney 1.00 1.00 1.00 - 1.00 128,228 125,466 129,857 - 129,857 Senior Assistant City Attorney I 2.00 2.00 2.00 - 2.00 159,053 170,890 177,533 - 177,533 Assistant City Attorney I 1.00 2.00 2.00 - 2.00 59,000 132,716 139,034 - 139,034 Real Estate Spec/Legal Assistant 1.00 1.00 1.00 - 1.00 53,664 55,411 57,346 - 57,346 Legal Assistant - - - - - - - - - - Legal Assistant I 1.00 1.00 1.00 - 1.00 40,706 33,946 34,632 - 34,632 Legal Assistant II 1.00 1.00 1.00 - 1.00 47,320 50,419 52,062 - 52,062 Staff Assistant 1.00 1.00 1.00 - 1.00 27,615 30,493 31,096 - 31,096 Total 9.00 10.00 10.00 - 10.00 675,586$ 770,698$ 798,057$ -$ 798,057$ Public CommunicationsPublic Communications Director 1.00 1.00 1.00 - 1.00 120,191$ 125,047$ 129,424$ -$ 129,424$ Public Communications Manager 1.00 1.00 1.00 - 1.00 80,411 82,019 84,275 - 84,275 Broadcast Media Specialist 1.00 1.00 1.00 - 1.00 63,045 64,306 66,235 - 66,235 External Relations Manager 1.00 1.00 1.00 - 1.00 65,000 67,968 70,007 - 70,007 Multi-Media Coordinator 1.00 1.00 1.00 - 1.00 57,000 59,589 60,781 - 60,781 Marketing Manager 1.00 1.00 1.00 - 1.00 50,000 52,277 54,629 - 54,629 Neighborhood & Community Relations Coordinator 1.00 1.00 1.00 - 1.00 56,899 59,483 61,267 - 61,267 Total 7.00 7.00 7.00 - 7.00 492,546$ 510,689$ 526,618$ -$ 526,618$ Community Services Department Community Services Administration Community Services Director 1.00 1.00 1.00 - 1.00 107,640$ 114,415$ 118,419$ -$ 118,419$ Community Services Assistant Director 1.00 1.00 1.00 - 1.00 57,192 72,527 71,000 - 71,000 Staff Assistant II 1.00 1.00 1.00 - 1.00 33,034$ 34,486 36,546 - 36,546 Total 3.00 3.00 3.00 - 3.00 197,866$ 221,428$ 225,965$ -$ 225,965$ Code Enforcement Division Code Enforcement Supervisor 1.00 1.00 1.00 - 1.00 42,973$ 45,531$ 47,798$ -$ 47,798$ Code Enforcement Officer 3.00 3.00 3.00 0.50 3.50 93,671 104,542 102,756 16,682 119,438 Staff Assistant II 1.00 1.00 1.00 - 1.00 28,267 31,179 31,491 - 31,491 Total 5.00 5.00 5.00 0.50 5.50 164,911$ 181,252$ 182,045$ 16,682$ 198,727$ Community Services Position TotalsFull Time Total 8.00 8.00 8.00 0.50 8.50 362,777$ 402,680$ 408,010$ 16,682$ 424,692$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - Community Services Dept. Totals 8.00 8.00 8.00 0.50 8.50 362,777$ 402,680$ 408,010$ 16,682$ 424,692$ Human Resources DivisionHuman Resources Director 1.00 1.00 1.00 - 1.00 124,406$ 130,073$ 135,276$ -$ 135,276$ Human Resources Services Manager 1.00 1.00 1.00 - 1.00 60,600 63,981 66,221 - 66,221 Compensation & Benefits Manager 1.00 1.00 1.00 - 1.00 68,731 72,900 75,451 - 75,451 Compensation Analyst 1.00 1.00 1.00 - 1.00 - 56,828 50,470 - 50,470 Human Resources Generalist II - 1.00 1.00 - 1.00 - 55,691 48,443 - 48,443 Human Resources Generalist I 2.00 1.00 1.00 - 1.00 103,524 43,617 59,385 - 59,385 Staff Assistant II 2.00 2.00 2.00 - 2.00 58,635 63,086 66,581 - 66,581 Total 8.00 8.00 8.00 - 8.00 415,896$ 486,176$ 501,827$ -$ 501,827$ * Temp/Seasonal/PT Non-Benefitted Position C-7 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 General Government Position TotalsFull Time Total 46.50 49.50 49.50 0.50 50.00 3,168,154$ 3,698,588$ 3,918,236$ 16,682$ 3,934,918$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 - - - - - - - - - General Government Department Totals 46.50 49.50 49.50 0.50 50.00 3,168,154$ 3,698,588$ 3,918,236$ 16,682$ 3,934,918$ General Fund Position TotalsFull Time Total 640.00 661.00 661.00 18.50 679.50 32,876,657$ 36,523,927$ 37,560,998$ 946,277$ 38,507,275 *Temp/Seasonal & Part-Time Non-Benefitted Total 47.50 42.75 42.75 - 42.75 905,426 871,258 871,173 - 871,173 GENERAL FUND TOTALS 686.50 703.75 703.75 18.50 722.25 33,829,626$ 37,395,185$ 38,432,171 946,277 39,378,448 Court Security Fee Fund Court Security DivisionDeputy City Marshal 0.50 0.50 0.50 - 0.50 50,170$ 31,465$ 28,424$ -$ 28,424$ Total 0.50 0.50 0.50 - 0.50 50,170$ 31,465$ 28,424$ -$ 28,424$ Court Security Fee Fund Position TotalsFull Time Total 0.50 0.50 0.50 - 0.50 50,170$ 31,465$ 28,424$ -$ 28,424$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - COURT SECURITY FEE FUND TOTALS 0.50 0.50 0.50 - 0.50 50,170$ 31,465$ 28,424$ -$ 28,424$ Juvenile Case Manager Fee Fund Juvenile Case Manager Division Juvenile Case Manager 1.00 1.00 1.00 - 1.00 40,934$ 42,786$ 44,075$ -$ 44,075$ Teen Court Coordinator 0.75 0.75 0.75 - 0.75 29,640 30,233 31,138 - 31,138 Total 1.75 1.75 1.75 - 1.75 70,574$ 73,019$ 75,213$ -$ 75,213$ Juvenile Case Manager Fee Fund Position TotalsFull Time Total 1.75 1.75 1.75 - 1.75 70,574$ 73,019$ 75,213$ -$ 75,213$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - JUVENILE CASE MANAGER FEE FUND TOTALS 1.75 1.75 1.75 - 1.75 70,574$ 73,019$ 75,213$ -$ 75,213$ Community Development Fund Community Development DivisionCD Analyst - Housing 1.00 1.00 1.00 - 1.00 53,864$ 56,581$ 58,561$ -$ 58,561$ CD Analyst 2.00 2.00 2.00 - 2.00 99,654 105,708 109,893 - 109,893 Code Enforcement Officer 1.00 1.00 1.00 (0.50) 0.50 34,099 34,923 33,696 (16,848) 16,848 Total 4.00 4.00 4.00 (0.50) 3.50 198,393$ 197,212$ 202,150$ (16,848)$ 185,302$ Community Development Fund Position TotalsFull Time Total 4.00 4.00 4.00 (0.50) 3.50 187,617$ 197,212$ 202,150$ (16,848)$ 185,302$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - 10,776 - - - - COMMUNITY DEVELOPMENT FUND TOTALS 4.00 4.00 4.00 (0.50) 3.50 198,393$ 197,212$ 202,150$ (16,848)$ 185,302$ Northgate Parking Fund Northgate Parking DivisionDistrict Supervisor 1.00 1.00 1.00 - 1.00 46,798$ 49,645$ 52,128$ -$ 52,128$ District Sr. Coordinator 1.00 - - - - 35,235 - - - - District Coordinator Crew Leader - 2.00 2.00 - 2.00 - 36,899 36,795 - 36,795 District Coordinator 4.00 3.00 3.00 1.00 4.00 111,604 119,034 119,393 27,323 146,716 *District Specialist 2.00 2.00 2.00 - 2.00 42,301 42,734 42,734 - 42,734 Total 8.00 8.00 8.00 1.00 9.00 235,938$ 248,312$ 251,050$ 27,323$ 278,373$ Northgate Parking Fund Position Totals Full Time Total 6.00 6.00 6.00 1.00 7.00 193,637$ 205,578$ 208,316$ 27,323$ 235,639$ *Temp/Seasonal & Part-Time Non-Benefitted Total 2.00 2.00 2.00 - 2.00 42,301 42,734 42,734 - 42,734 NORTHGATE PARKING FUND TOTALS 8.00 8.00 8.00 1.00 9.00 235,938$ 248,312$ 251,050$ 27,323$ 278,373$ Electric Fund Operations Administration Division Warehouse Operations Activity Center Warehouse Supervisor 1.00 1.00 1.00 - 1.00 65,582$ 66,893$ 66,893$ -$ 66,893$ Assistant Warehouse Supervisor - - - 1.00 1.00 -$ -$ -$ 45,573$ 45,573$ Warehouse Assistant 3.00 3.00 3.00 - 3.00 108,368 113,734 116,729 - 116,729 *Warehouse Clerk-Temp/Seasonal 0.50 0.50 0.50 - 0.50 6,546 6,600 6,600 - 6,600 Total 4.50 4.50 4.50 1.00 5.50 180,496$ 187,227$ 190,222$ 45,573$ 235,795$ * Temp/Seasonal/PT Non-Benefitted Position C-8 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Administration Activity Center - Director of Electric Utility 1.00 1.00 1.00 - 1.00 155,023$ 162,075$ 167,747$ -$ 167,747$ Assistant Director of Electric Utility 2.00 2.00 2.00 - 2.00 254,360 266,384 275,708 - 275,708 Utilities Admin. Mgr.1.00 1.00 1.00 - 1.00 87,328 91,738 94,490 - 94,490 Electric System Data Analyst 2.00 2.00 2.00 - 2.00 99,286 112,303 116,828 - 116,828 Accounting Assistant 1.00 1.00 1.00 - 1.00 34,133 35,693 36,941 - 36,941 Staff Assistant II 2.00 2.00 2.00 - 2.00 64,834 65,734 69,971 - 69,971 Total 9.00 9.00 9.00 - 9.00 694,964$ 733,927$ 761,685$ -$ 761,685$ Operations Admin. Division Totals 13.50 13.50 13.50 1.00 14.50 805,211$ 921,154$ 951,907$ 45,573$ 997,480$ Substations DivisionsElec. Sub/ Metering Superintendent 1.00 1.00 1.00 - 1.00 111,946$ 117,481$ 120,418$ -$ 120,418$ Substation Supervisor 1.00 1.00 1.00 - 1.00 80,950 84,731 76,940 - 76,940 Metering Supervisor 1.00 1.00 1.00 - 1.00 85,130 89,098 92,439 - 92,439 Graduate Engineer I 1.00 1.00 1.00 - 1.00 63,835 63,835 62,920 - 62,920 Electrical Meters Technician 3.00 3.00 3.00 - 3.00 197,652 203,405 204,943 - 204,943 Electrical Substation Technician 4.00 4.00 4.00 1.00 5.00 228,601 229,340 219,732 56,264 275,996 Total 11.00 11.00 11.00 1.00 12.00 704,279$ 787,890$ 777,392$ 56,264 833,656$ Utility Dispatch OperationsUtility Operations and T&D Superintendent 1.00 1.00 1.00 - 1.00 98,055 104,007 107,127 - 107,127 Utility Dispatch Ops Supervisor 2.00 2.00 2.00 - 2.00 147,125 151,926 156,770 - 156,770 Utility Dispatch Operator 8.00 8.00 8.00 - 8.00 504,130 559,377 574,017 - 574,017 Total 11.00 11.00 11.00 - 11.00 749,310$ 815,310$ 837,914$ - 837,914$ Electric Compliance Electric Utilities Compliance Officer 1.00 1.00 1.00 - 1.00 91,838$ 96,494$ 100,353$ -$ 100,353$ Electric Compliance/Records Coordinator 1.00 1.00 1.00 - 1.00 69,923 73,106 74,934 - 74,934 Total 2.00 2.00 2.00 - 2.00 161,761$ 169,600$ 175,287$ -$ 175,287$ Engineering & Design Electrical Project Coordinator 3.00 3.00 3.00 - 3.00 158,620$ 164,258$ 169,353$ -$ 169,353$ Electric Proj Coord Supervisor 1.00 1.00 1.00 - 1.00 72,835 76,527 78,822 - 78,822 Electrical Inspector Lead 1.00 1.00 1.00 - 1.00 58,926 61,069 62,650 - 62,650 Line Locator 1.00 1.00 1.00 - 1.00 39,541 41,954 48,360 - 48,360 Graduate Engineer II 1.00 1.00 1.00 - 1.00 63,835 57,265 65,702 - 65,702 GIS Technician 1.00 1.00 1.00 - 1.00 38,373 41,038 43,306 - 43,306 *Electric Utility Asst 1.00 0.50 0.50 - 0.50 9,287 5,016 5,016 - 5,016 Total 9.00 8.50 8.50 - 8.50 514,252$ 447,127$ 473,209$ -$ 473,209$ Energy Management Service Energy Auditor 1.00 1.00 1.00 - 1.00 59,862$ 61,069$ 61,069$ -$ 61,069$ Energy Coordinator 1.00 1.00 1.00 - 1.00 71,524 74,769 77,012 - 77,012 Total 2.00 2.00 2.00 - 2.00 175,919$ 135,838$ 138,081$ -$ 138,081$ Electrical Transmission & Distribution Division Elect Trans/Dist Foreman 6.00 6.00 6.00 - 6.00 412,304$ 425,376$ 444,774$ -$ 444,774$ Elect Trans/Dist Supervisor 2.00 2.00 2.00 - 2.00 170,082 176,942 182,029 - 182,029 Electrical Trans/Dist Superintendent 1.00 1.00 1.00 - 1.00 95,877 100,247 102,753 - 102,753 Line Technician 14.00 16.00 16.00 - 16.00 624,938 790,077 753,727 753,727 *Electric Utility Asst - 0.50 0.50 0.50 - 5,621 5,621 - 5,621 Total 23.00 25.50 25.50 - 25.50 1,386,193$ 1,498,263$ 1,488,904$ - 1,488,904$ SCADASCADA Systems Analyst - Lead 1.00 1.00 1.00 - 1.00 85,294 80,061 87,150 - 87,150 SCADA Systems Technician 1.00 - - - - 61,234 - - - - SCADA System Analyst 1.00 2.00 2.00 - 2.00 76,209 147,584 160,946 - 160,946 Total 3.00 3.00 3.00 - 3.00 222,737$ 227,645$ 248,096$ -$ 248,096$ Electric Fund Position TotalsFull Time Total 73.00 75.00 75.00 2.00 77.00 4,703,829$ 4,757,945$ 5,073,553$ 101,837$ 5,175,390$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.50 1.50 1.50 - 1.50 15,833 17,237 17,237 - 17,237 ELECTRIC FUND TOTALS 74.50 76.50 76.50 2.00 78.50 4,719,662$ 5,002,827$ 5,090,790$ 101,837$ 5,192,627$ * Temp/Seasonal/PT Non-Benefitted Position C-9 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Water Fund Water Production Activity CenterWater Production Supervisor 1.00 1.00 1.00 - 1.00 48,415$ 50,614$ 52,132$ -$ 52,132$ Lead Water Production Operator 1.00 1.00 1.00 - 1.00 38,272 40,414 41,621 - 41,621 Water Production Operator 3.00 3.00 3.00 - 3.00 112,382 115,647 115,690 - 115,690 Total 5.00 5.00 5.00 - 5.00 199,069$ 206,675$ 209,443$ -$ 209,443$ Water Distribution Activity Center Director of Water/Wastewater Utility 1.00 1.00 1.00 - 1.00 131,112$ 137,422$ 142,919$ -$ 142,919$ Field Operations Manager 1.00 1.00 1.00 - 1.00 75,425 76,934 79,242 - 79,242 Regulatory Compliance Coordinator 1.00 1.00 1.00 - 1.00 44,992 50,070 51,071 - 51,071 Water Services Program Coordinator 1.00 1.00 1.00 - 1.00 63,045 64,306 65,592 - 65,592 Engineering Operation Manager - - 1.00 - 1.00 - - 91,210 - 91,210 Senior Engineer I 1.00 1.00 - - - 79,261 88,126 - - - Engineer I - - - 1.00 1.00 - - - 72,038 72,038 Maintenance Supervisor 2.00 2.00 2.00 - 2.00 116,905 105,808 111,362 - 111,362 GIS Analyst 1.00 1.00 1.00 - 1.00 56,827 60,364 62,476 - 62,476 Crew Leader 7.00 7.00 9.00 - 9.00 282,819 280,084 375,441 - 375,441 Environmental Technician 2.00 3.00 3.00 - 3.00 72,509 110,782 120,307 120,307 W/WW Systems Operator 11.00 11.00 12.00 - 12.00 364,920 356,934 377,062 - 377,062 *GIS Technician 0.50 0.50 - - - 5,242 10,571 - - - Total 28.50 29.50 32.00 1.00 33.00 1,293,057$ 1,341,401$ 1,476,682$ 72,038$ 1,548,720$ Water Fund Position Totals Full Time Total 33.00 34.00 37.00 1.00 38.00 1,486,884$ 1,537,505$ 1,686,125$ 72,038$ 1,758,163$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 - - - 5,242 10,571 - - - WATER FUND TOTALS 33.50 34.50 37.00 1.00 38.00 1,492,126$ 1,548,076$ 1,686,125$ 72,038$ 1,758,163$ Wastewater Fund Wastewater Collection Activity CenterAsst Director of Water/Wastewater Utility 1.00 1.00 1.00 - 1.00 90,097$ 94,238$ 96,688$ -$ 96,688$ Environmental Manager 1.00 1.00 1.00 - 1.00 75,425 76,934 79,242 - 79,242 Environmental Supervisor 1.00 1.00 1.00 - 1.00 47,070 48,006 50,407 - 50,407 Environmental Technician 1.00 1.00 1.00 - 1.00 33,550 37,286 36,026 - 36,026 Asset Management Coordinator 1.00 1.00 1.00 - 1.00 49,083 51,518 53,578 - 53,578 Staff Assistant II 1.00 1.00 1.00 - 1.00 30,242 33,634 34,299 - 34,299 Maintenance Supervisor 1.00 1.00 1.00 - 1.00 63,045 64,306 69,814 - 69,814 Crew Leader 5.00 5.00 3.00 - 3.00 202,736 200,741 123,386 - 123,386 W/WW Systems Operator 12.00 12.00 11.00 - 11.00 418,598 381,415 359,338 - 359,338 Total 24.00 24.00 21.00 - 21.00 1,009,846$ 988,078$ 902,778$ -$ 902,778$ Wastewater Treatment Activity Center Plant Operations Manager 1.00 1.00 1.00 - 1.00 72,811$ 76,728$ 79,413$ -$ 79,413$ WWTP Supervisor 1.00 1.00 1.00 - 1.00 63,045 64,306 66,235 - 66,235 SCADA Systems Analyst 1.00 1.00 1.00 - 1.00 66,884 59,931 60,699 - 60,699 Lead WWTP Operator 3.00 3.00 3.00 - 3.00 135,345 140,566 139,964 - 139,964 W/W Plant Operator 13.00 13.00 13.00 - 13.00 388,209 449,396 453,681 - 453,681 Power & Control Specialist 4.00 4.00 4.00 - 4.00 165,360 173,200 194,480 - 194,480 Graduate Engineer I - 1.00 1.00 - 1.00 - 60,310 57,630 57,630 Staff Assistant II 1.00 1.00 1.00 - 1.00 30,160 31,782 33,363 - 33,363 Laboratory Supervisor 1.00 1.00 1.00 - 1.00 42,058 38,189 47,476 - 47,476 Lab Technician 2.00 2.00 2.00 - 2.00 70,013 73,320 69,617 - 69,617 Total 27.00 28.00 28.00 - 28.00 1,033,885$ 1,167,728$ 1,202,558$ -$ 1,202,558$ Wastewater Fund Position TotalsFull Time Total 51.00 52.00 49.00 - 49.00 2,043,731$ 2,155,806$ 2,105,336$ -$ 2,105,336$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - -$ -$ -$ -$ WASTEWATER FUND TOTALS 51.00 52.00 49.00 - 49.00 2,043,731$ 2,155,806$ 2,105,336$ -$ 2,105,336$ Water Services Position Totals Full Time Total 84.00 86.00 86.00 1.00 87.00 3,530,615$ 3,693,311$ 3,791,461$ 72,038$ 3,863,499$ *Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 - - - 5,242 10,571 - - - WATER SERVICES DEPARTMENT TOTAL 84.50 86.50 86.00 1.00 87.00 3,535,857$ 3,703,882$ 3,791,461$ 72,038$ 3,863,499$ Sanitation FundResidential Collection Activity CenterSanitation Superintendent 0.50 0.50 0.50 - 0.50 37,478 38,467$ 39,621$ -$ 39,621$ Sanitation Foreman 1.00 1.00 1.00 - 1.00 40,643 42,786 44,491 - 44,491 Container Coordinator 1.00 1.00 1.00 - 1.00 35,642 40,872 42,099 - 42,099 Route Manager 18.00 18.00 18.00 - 18.00 634,023 627,037 656,367 - 656,367 Equipment Operator 2.00 2.00 2.00 - 2.00 69,368 72,779 74,963 - 74,963 Recycling & Env Compliance Mgr.1.00 1.00 1.00 - 1.00 54,082 56,541 58,548 - 58,548 Staff Assistant II 0.50 0.50 0.50 - 0.50 13,676 20,155 20,758 - 20,758 Staff Assistant 0.50 0.50 0.50 - 0.50 13,676 15,754 15,683 - 15,683 *Public Works Intern 1.00 0.50 0.50 - 0.50 10,429 10,515 10,515 - 10,515 Total 25.50 25.00 25.00 - 25.00 909,017$ 924,906$ 963,045$ -$ 963,045$ * Temp/Seasonal/PT Non-Benefitted Position C-10 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Commercial Collection Activity CenterSanitation Superintendent 0.50 0.50 0.50 - 0.50 37,478 38,467$ 39,621$ -$ 39,621$ Sanitation Foreman 1.00 1.00 1.00 - 1.00 51,750 52,790 39,520 - 39,520 Container Coordinator 1.00 1.00 1.00 - 1.00 35,642 33,509 34,590 - 34,590 Staff Assistant II 0.50 0.50 0.50 - 0.50 13,676 20,155 20,758 - 20,758 Staff Assistant 0.50 0.50 0.50 - 0.50 13,676 14,362 15,683 - 15,683 Route Manager 9.00 9.00 9.00 - 9.00 267,406 309,316 305,717 - 305,717 Total 12.50 12.50 12.50 - 12.50 419,628$ 468,599$ 455,889$ -$ 455,889$ Sanitation Fund Position Totals Full Time Total 37.00 37.00 37.00 - 37.00 1,318,215$ 1,382,990$ 1,408,419$ -$ 1,408,419$ *Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 0.50 0.50 - 0.50 10,429 10,515 10,515 - 10,515 SANITATION FUND TOTALS 38.00 37.50 37.50 - 37.50 1,328,644$ 1,393,505$ 1,418,934$ -$ 1,418,934$ Property & Casualty Insurance Fund Property & Casualty Insurance Division Risk Manager 0.50 0.50 0.50 - 0.50 40,352$ 42,398$ 43,882$ -$ 43,882$ Security/Safety Coordinator 0.50 0.50 0.50 - 0.50 26,629$ 25,250 30,112 - 30,112 Risk Claims Coordinator 0.50 0.50 0.50 - 0.50 27,293 29,094 24,984 - 24,984 *Property Claims Assistant - - - 0.50 0.50 - - - 14,990 14,990 Total 1.50 1.50 1.50 0.50 2.00 94,274$ 96,742$ 98,978$ 14,990$ 113,968$ Property & Casualty Insurance Fund Position TotalsFull Time Total 1.50 1.50 1.50 - 1.50 94,274$ 96,742$ 98,978$ 98,978$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - 0.50 0.50 - - - 14,990 14,990 PROPERTY CASUALTY FUND TOTALS 1.50 1.50 1.50 0.50 2.00 94,274$ 96,742$ 98,978$ 14,990$ 113,968$ Employee Benefits Fund Employee Benefits DivisionComp & Benefits Specialist 1.00 1.00 1.00 - 1.00 69,623$ 43,867$ 43,867$ -$ 43,867$ Total 1.00 1.00 1.00 - 1.00 69,623$ 43,867$ 43,867$ -$ 43,867$ Employee Benefits Fund Position Totals Full Time Total 1.00 1.00 1.00 - 1.00 69,623$ 43,867$ 43,867$ -$ 43,867$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - EMPLOYEE BENEFITS FUND TOTALS 1.00 1.00 1.00 - 1.00 69,623$ 43,867$ 43,867$ -$ 43,867$ Worker's Compensation Insurance Fund Worker's Compensation Insurance Division Risk Manager 0.50 0.50 0.50 - 0.50 40,352$ 42,398$ 53,882$ -$ 53,882$ Security/Safety Coordinator 0.50 0.50 0.50 - 0.50 26,629$ 25,250 30,112 - 30,112 Risk Claims Coordinator 0.50 0.50 0.50 - 0.50 27,293 29,094 24,984 - 24,984 Total 1.50 1.50 1.50 - 1.50 94,274$ 96,742$ 108,978$ -$ 108,978$ Worker's Compensation Insurance Fund Position Totals Full Time Total 1.50 1.50 1.50 - 1.50 94,274$ 96,742$ 108,978$ -$ 108,978$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - WORKER'S COMPENSATION FUND TOTALS 1.50 1.50 1.50 - 1.50 94,274$ 96,742$ 108,978$ -$ 108,978$ Utility Customer Service Fund Utility Customer Service Activity Center Utilities Office Manager 1.00 1.00 1.00 - 1.00 59,697$ 62,708$ 64,589$ -$ 64,589$ Customer Service Supervisor 1.00 1.00 1.00 - 1.00 46,910 50,070 51,697 - 51,697 Customer Service Coordinator 4.00 4.00 4.00 - 4.00 124,765 131,774 122,221 - 122,221 Customer Service Rep.12.00 13.00 13.00 - 13.00 329,472 372,071 405,767 405,767 Total 18.00 19.00 19.00 - 19.00 560,844$ 616,623$ 644,274$ -$ 644,274$ Meter Services Activity CenterMeter Services Supervisor 1.00 1.00 1.00 - 1.00 54,808$ 54,808$ 56,597$ -$ 56,597$ Meter Tech Crew Leader 1.00 1.00 1.00 - 1.00 39,520 40,310 44,013 - 44,013 Meter Services Technician 2.00 2.00 2.00 - 2.00 78,166 76,149 78,229 - 78,229 Total 4.00 4.00 4.00 - 4.00 172,494$ 171,267$ 178,839$ -$ 178,839$ Utility Customer Service Position TotalsFull Time Total 22.00 23.00 23.00 - 23.00 733,338$ 787,890$ 823,113$ -$ 823,113$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - UTILITY CUSTOMER SERVICE FUND TOTALS 22.00 23.00 23.00 - 23.00 733,338$ 787,890$ 823,113$ -$ 823,113$ * Temp/Seasonal/PT Non-Benefitted Position C-11 Personnel Personnel List Revised Revised Base Approved ApprovedBudget Budget Budget SLAs Budget Revised Revised Base Approved ApprovedFTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget FY16 FY17 FY18 FY18 FY18 FY16 FY17 FY18 FY18 FY18 Fleet Maintenance Fund Fleet Services Parts Activity CenterAssistant Buyer 1.00 1.00 1.00 - 1.00 40,477$ 42,640$ 43,909$ -$ 43,909$ Runner/Porter 1.00 1.00 1.00 - 1.00 20,613 25,459 25,958 - 25,958 Warehouse Assistant 1.00 1.00 1.00 - 1.00 33,675 37,170 38,563 - 38,563 Total 3.00 3.00 3.00 - 3.00 94,765$ 105,269$ 108,430$ -$ 108,430$ Fleet Services Admin. Activity Center Fleet Services Superintendent 1.00 1.00 1.00 - 1.00 62,387$ 65,409$ 67,371$ -$ 67,371$ Shop Foreman 1.00 1.00 1.00 - 1.00 42,952 45,448 46,821 - 46,821 Mechanic 10.00 10.00 10.00 - 10.00 397,135 413,775 421,844 - 421,844 Customer Service Rep.1.00 1.00 1.00 - 1.00 24,960 26,728 27,539 - 27,539 Total 13.00 13.00 13.00 - 13.00 527,434$ 551,360$ 563,575$ -$ 563,575$ Fleet Maintenance Fund Position TotalsFull Time Total 16.00 16.00 16.00 - 16.00 622,199$ 656,629$ 672,005$ -$ 672,005$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - FLEET MAINTENANCE FUND TOTALS 16.00 16.00 16.00 - 16.00 622,199$ 656,629$ 672,005$ -$ 672,005$ Drainage Utility Fund Engineering Division Environmental Inspector 1.00 1.00 1.00 - 1.00 47,070$ 48,006$ 49,442$ -$ 49,442$ Total 1.00 1.00 1.00 - 1.00 47,070$ 48,006$ 49,442$ -$ 49,442$ Maintenance DivisionForeman 2.00 2.00 2.00 - 2.00 87,027$ 80,704$ 84,740$ -$ 84,740$ Crew Leader 1.00 1.00 1.00 - 1.00 44,054 44,096 46,301 - 46,301 Equipment Operator 8.00 9.00 9.00 - 9.00 237,203 283,111 288,850 - 288,850 GIS Technician 1.00 1.00 1.00 - 1.00 32,760 33,363 34,362 - 34,362 Administrative Support Specialist 1.00 1.00 1.00 - 1.00 33,550 35,927 37,710 - 37,710 Light Equipment Operator 3.00 3.00 3.00 - 3.00 81,057 85,488 91,374 - 91,374 Total 16.00 17.00 17.00 - 17.00 515,651$ 562,689$ 583,337$ -$ 583,337$ Drainage Utility Fund Position TotalsFull Time Total 17.00 18.00 18.00 - 18.00 562,721$ 610,695$ 632,779$ -$ 632,779$ *Temp/Seasonal & Part-Time Non-Benefitted Total - - - - - - - - - - DRAINAGE UTILITY FUND TOTALS 17.00 18.00 18.00 - 18.00 562,721$ 610,695$ 632,779$ -$ 632,779$ All Funds Full-time Total 905.25 932.25 932.25 22.00 954.25 45,107,743$ 49,158,012$ 50,728,254$ 1,130,627$ 51,858,881$ All Funds Temp/Seasonal & Part-Time Non-Benefitte 51.50 47.25 46.75 0.50 47.25 990,007$ 952,315 941,659 14,990 956,649 ALL FUNDS TOTAL 956.75 979.50 979.00 22.50 1,001.50 46,097,750$ 50,110,327$ 51,669,913$ 1,145,617$ 52,815,530$ * Temp/Seasonal/PT Non-Benefitted Position C-12 Personnel Revenue for Major Funds Type Account Description FY13 Actual FY14 Actual FY15 Actual FY16 Actual FY17 Revised Budget FY17 Year-End Estimate FY18 Base Budget FY18 Approved Budget GENERAL FUND REVENUES Investment Earnings Investment Income 77,593 60,226 86,031 140,944 100,000 204,129 200,000 200,000 Invest Inc - FMV Adjust - - - - - - - - Investment Earnings Total 77,593 60,226 86,031 140,944 100,000 204,129 200,000 200,000 Ad Valorem TaxesTax - Current Ad Valorem 13,824,900 14,294,238 16,868,432 18,194,460 21,412,427 21,412,427 23,864,222 23,864,222 Tax - Delinquent Ad Valorem 66,744 63,916 75,453 190,831 70,000 53,259 70,000 70,000 Tax - Penal/Interest Ad Valorem 46,958 44,200 56,553 57,588 42,000 24,223 42,000 42,000 Ad Valorem Taxes Total 13,938,602 14,402,353 17,000,439 18,442,879 21,524,427 21,489,909 23,976,222 23,976,222 Sales Tax Tax - Local Sales Tax 23,064,035 24,565,649 26,687,963 27,163,480 27,487,262 28,584,504 28,526,512 28,526,512 Sales Tax Total 23,064,035 24,565,649 26,687,963 27,163,480 27,487,262 28,584,504 28,526,512 28,526,512 Other Taxes Tax - Mixed Drink 442,737 576,176 614,216 649,756 627,016 652,227 650,000 650,000 Tax - Natural Gas Franchise 377,341 556,885 516,736 454,393 485,000 495,687 470,000 470,000 Tax - Oil & Gas Franchise 27,573 27,573 33,107 27,573 27,849 27,849 27,573 27,573 Tax - Telecable Franchise 1,040,248 1,020,290 1,022,597 992,764 1,032,823 993,153 970,000 970,000 Tax - Telephone Franchise 623,550 626,740 627,402 700,967 625,000 961,903 650,000 650,000 Tax - Use of Streets 140,379 175,856 46,254 53,066 49,191 69,430 50,000 50,000 Tax -BTU Franchise - - 201,406 253,018 191,746 237,902 250,000 250,000 Other Taxes Total 2,651,828 2,983,520 3,061,718 3,131,535 3,038,625 3,438,150 3,067,573 3,067,573 Charges for Services - General Government CSO -Certificate Searches 39,776 45,455 50,583 53,325 46,920 54,669 50,000 50,000 CSO - Notary Fee 155 48 67 30 53 54 50 50 CSO - Postage/Certificate Mail 360 585 841 516 520 600 500 500 CSO - Xerox/Repro Charges 160 108 146 87 265 158 250 250 CSO - TML Application Fees - - 1,580 - - - - - P&DS - Mineral Interest Royalty 2,052 25,871 5,466 13,557 5,212 2,506 5,000 5,000 General Government Total 42,503 72,067 58,682 67,515 52,970 57,987 55,800 55,800 Charges for Services - Fiscal Department Court - City Omni 18,606 18,289 15,541 16,343 19,633 15,732 16,000 16,000 Court - Court Dismissal Fees 11,830 9,590 7,810 17,830 10,404 13,660 11,500 11,500 Court - Expungement Fee 90 300 210 180 212 120 200 200 Court - FTA Warrant Services 321 161 117 125 416 - 150 150 Court - General Admin Fees 48,522 42,199 53,207 63,557 47,858 55,471 53,000 53,000 Court - Notary Fees 336 348 216 144 212 102 250 250 Court - Teen Court Admin Fees 774 520 727 751 1,062 548 700 700 Court - Time Pmt Fee/Unreserved 28,803 27,536 22,506 20,602 25,000 22,601 21,500 21,500 Court - Truancy Prevention - - - - - - - - Court - Warrant Service Fee 126,786 125,139 111,704 95,204 110,000 92,515 90,000 90,000 Fiscal Department Total 236,069 224,083 212,038 214,735 214,797 200,749 193,300 193,300 Charges for Services - Police Department Police - Arrest Fees 87,858 79,117 80,880 102,405 92,700 95,896 92,500 92,500 Police- Escort Services 31,845 26,666 8,900 12,000 27,540 11,000 12,000 12,000 Police - False Alarms 21,927 27,431 21,503 24,411 26,010 15,118 25,000 25,000 Police - Fingerprinting 4,270 3,604 4,180 2,280 3,672 - - - Police - Housing of Prisoners 10 - - - - - - - Police - Police Reports 9,087 7,697 8,248 11,289 7,650 10,603 9,500 9,500 Police - PoliceReports-US, LLC - - - - - - - - Police - Records Check 343 418 351 510 530 506 500 500 Police - Unclaimed Money - - 2,615 650 - 4,617 - - Police - SRO Reimbursement 340,637 343,008 343,116 - - Police Department Total 155,340 144,933 126,677 153,545 158,102 137,740 139,500 139,500 Charges for Services - Fire DepartmentFire - EMS Athletic Standbys 15,700 19,425 12,175 52,244 38,210 45,712 40,000 40,000 Fire - EMS Reports - 12 7 - - - - - Fire - EMS Transport - Emergicon 1,451,090 1,510,405 1,679,112 1,633,162 1,683,000 1,622,924 1,600,000 1,600,000 Fire - EMS Transport - NRS 65 50 60 429 31 3,710 - - Fire - EMS Transport (County)162,172 161,653 161,648 214,240 266,828 266,828 279,581 279,581 Fire - Administration Fees 1,320 1,440 240 - 1,061 - - - Fire - Auto Fire Alarm 3,000 6,800 13,000 18,975 10,000 17,500 15,000 15,000 Fire - Auto Hood Test 250 700 1,200 1,050 1,433 1,400 1,000 1,000 Fire - Daycare Centers 950 1,100 1,100 1,150 902 750 1,000 1,000 Fire - Fire Sprinkler/Standpipe 8,550 12,650 18,100 30,800 20,000 28,593 25,000 25,000 Fire - Foster Homes 510 693 450 540 583 270 500 500 Fire - Fuel Line Leak 1,700 3,700 2,800 8,100 3,000 5,600 5,000 5,000 Fire - Fuel Tank Leak - 300 300 200 - - - - Fire - Health Care Facilities 1,000 1,200 1,450 1,050 1,274 1,800 1,500 1,500 Fire - Mowing Charges 2,146 2,322 - - - - - - Fire - Nursing Homes 150 300 450 300 318 450 - - Fire - Revenue Rescue - 11,029 47,251 5,651 - 4 - - Fire - Travel Fee-Outside City - - - 26 - - - - Fire - Intergovtal-Reimb Trng - - 2,077 8,515 - 1,036 - - Fire - Task Force Reimb - - 31,736 45,425 - 17,266 - - Fire Department Total 1,648,604 1,733,779 1,973,156 2,021,858 2,026,640 2,013,843 1,968,581 1,968,581 D-1 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY13 Actual FY14 Actual FY15 Actual FY16 Actual FY17 Revised Budget FY17 Year-End Estimate FY18 Base Budget FY18 Approved Budget Charges for Services - Planning & Development Dept O&G Road Reimbursement - - - 32,097 - - - - P&DS - Misc Fees 364,389 407,899 533,462 638,370 600,000 585,146 550,000 550,000 Planning & Development Total 364,389 407,899 533,462 670,467 600,000 585,146 550,000 550,000 Charges for Services - Community Services CS - Administration Fees - - 360 120 - - - - CS - Mowing Charges - - 1,241 101 3,714 14 - - Community Services Total - - 1,601 221 3,714 14 - - Charges for Services - Parks & RecreationPARD - Recreation Programs (128) 3,760 12,233 5,990 8,000 7,698 6,000 6,000 PARD - Tournament Fees 66,818 126,260 110,274 116,520 75,000 33,372 125,000 125,000 PARD - Heritage Programs - 1,690 3,534 4,761 2,000 5,264 3,500 3,500 PARD - Grave Open/Close Fee 75 175 75 325 155 75 100 100 PARD - Post Burial Fees 22,400 27,700 26,150 26,756 27,000 24,928 27,000 27,000 PARD - WPC Ticket Sales (NT)3,453 5,545 3,614 - 4,200 - - - *PARD - Aquatics-Jr Lifeguard - - 1,745 1,960 1,000 2,260 1,500 1,500 *PARD - Aquatics-Lifeguard Train - - 10,930 8,200 7,500 9,085 7,500 7,500 *PARD - Southwood Pool Rec Programs - - 35,975 39,191 50,000 34,694 40,000 40,000 *PARD - Thomas Pool Rec Programs - - 22,520 15,789 20,000 12,008 15,000 15,000 *PARD - Adamson Lagoon Rec Programs - - 179,528 202,857 180,000 195,444 202,000 202,000 *PARD - Natatorium Rec Programs - - 23,509 - - - - - *PARD - Swim Lessons Rec Programs - - 86,243 84,748 100,000 83,151 85,000 85,000 *PARD - Water Fitness Rec Programs - - 1,150 1,500 1,000 1,095 1,000 1,000 *PARD - Swim Team Rec Programs - - 20,235 18,743 25,000 25,913 20,000 20,000 *PARD - Stroke Clinic Rec Programs - - - - - - - - *PARD - Senior Center Rec Programs - - 6,117 9,651 8,500 11,125 8,500 8,500 *PARD - Teen Center Rec Programs - - 978 663 650 1,614 - - *PARD - Lincoln Center Rec Programs - - 38,308 51,387 40,000 67,099 45,000 45,000 PARD - SW Ctr Comm Rec Programs - - - - - - 650 650 *PARD - Adult Softball Rec Programs - - 89,510 93,530 95,000 88,140 90,000 90,000 *PARD - Adult Volleyball Rec Programs - - 14,420 12,565 19,000 14,315 12,000 12,000 *PARD - Youth Basketball Rec Programs - - 54,880 56,775 55,000 58,916 55,000 55,000 *PARD - Youth Flag Football Rec Programs - - 22,625 23,026 25,000 28,106 25,000 25,000 *PARD - Youth Volleyball Rec Programs - - 15,220 14,790 15,000 14,350 15,000 15,000 *PARD - Adult Kickball Rec Programs - - 26,694 27,875 21,000 19,850 25,000 25,000 *PARD - Challenger Sports Rec Programs - - 1,035 900 1,000 555 1,000 1,000 *PARD - Tennis Instruction Rec Programs - - 19,746 17,440 10,000 17,895 15,000 15,000 *PARD - Summer Track Rec Programs - - - - - - - - *PARD - Ultimate Frisbee Rec Programs - - - 920 1,000 760 1,000 1,000 *PARD - Xtra Education Rec Programs - - 35,657 67,231 55,000 90,233 55,000 55,000 Parks & Recreation Total 92,618 165,130 862,904 904,092 847,005 847,943 881,750 881,750 * Revenue was in the Recreation Fund for FY13 and FY14. Charges for Services Total 2,539,523 2,747,890 3,768,520 4,373,069 4,246,236 4,186,538 3,788,931 3,788,931 Fines & Penalties Gen Gov't - Fines/Penalties-Parking - - - 272 - 697 300 300 Court - Fines/Penalties-Bond Forfeits 2,052 3,912 1,143 (415) 3,745 445 1,500 1,500 Court - Fines/Penalties-Chld Safety Fd 30,708 33,576 31,830 36,350 32,252 29,343 32,250 32,250 Court - Fines/Penalties-ChldSafeT Seat 38,773 30,611 16,955 17,137 33,293 11,268 17,000 17,000 Court - Fines/Penalties-CityPrkg Fines 200 23,960 29,827 50,790 40,000 43,576 40,000 40,000 Court - Fines/Penalties-CivilPrkg Fine 914 356 558 - 1,062 276 300 300 Court - Fines/Penalties-Miscellaneous 100,780 91,586 1,411,367 2,882,926 2,725,000 2,677,951 2,725,000 2,725,000 Court - Fines/Penalties-Traffic Fines 35,978 33,005 36,126 48,106 31,212 42,470 40,000 40,000 Court - Fines/Penalties-Cr Access Bus - - - - - - - - Fines & Penalties Total 209,405 217,006 1,527,806 3,035,166 2,866,564 2,806,025 2,856,350 2,856,350 Licenses & PermitsGen Gov't - License/Permit-Mixed Drink 36,263 38,203 6,168 63,219 36,050 40,548 36,000 36,000 Gen Gov't - License/Permit-Cr Acc Bus Reg - 200 150 150 - - - - PD - License/Permit-Child Safe Prog 98,453 100,525 98,322 110,287 100,000 110,698 100,000 100,000 PD - License/Permit-Taxi - - 865 2,680 - 1,767 2,000 2,000 PD - License/Permit-Itinerant Vend - - 4,455 3,200 4,120 3,127 3,000 3,000 PD - License/Permit-Livestock Per 140 425 350 350 - 245 350 350 PD- License/Permit-Wrecker Lic 2,530 2,756 2,080 - - - - - PD- License/Permit-Trans Ntwk Comp 1,200 - 2,400 2,400 2,400 Fire - License/Permit-Ambulance Lic 850 1,250 1,200 1,550 1,236 2,600 2,000 2,000 P&DS - Contractor Reg 26,390 29,677 29,047 34,722 27,873 39,375 35,000 35,000 P&DS - Permits 992,262 1,169,132 1,244,553 1,783,662 1,500,000 1,872,149 1,600,000 1,600,000 P&DS - License/Permit-Mixed Drink - - - (250) - - - - P&DS - Rental Registration 70,973 81,975 78,449 90,968 - 1,373 - - CS - Rental Registration - - - - 82,000 100,683 90,000 90,000 Licenses & Permits Total 1,227,861 1,424,142 1,465,638 2,091,738 1,751,279 2,174,964 1,870,750 1,870,750 Other Revenue Gen Gov't - Reimbursed Expenses 18,368 15,742 11,713 6,634 5,202 16,160 10,000 10,000 Gen Gov't - Restitution - - 6,648 12,190 - 7,269 - - Gen Gov't - Contributions/Donations-Misc 49,825 2,941 - - - - - - Gen Gov't - Misc Operating Revenues 806 700 847 1,172 640 741 750 750 Fiscal - Other Fees-Credit Card Conven 56,939 57,481 55,454 67,835 58,262 64,661 60,000 60,000 D-2 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY13 Actual FY14 Actual FY15 Actual FY16 Actual FY17 Revised Budget FY17 Year-End Estimate FY18 Base Budget FY18 Approved Budget Fiscal - Forfeitures-Perform Guarantees - - - - - - - - Fiscal - Misc Operating Revenues 2,742,804 2,533,479 948,173 (14,172) - 50 - - PD - Other Fees-Credit Card Conven 263 30 27 12 51 - - - PD - Restitution 2,068 1,571 1,129 - 1,152 - - - Contrib/Donate-Misc - - - 3,900 - 2,756 - - PD - Contributions/Sponsorships 3,625 4,150 505 - 5,306 - - - PD - Misc Operating Revenues 284,359 466,046 373,859 194,851 146,660 182,474 175,000 175,000 Fire - Reimbursed Expenses 45,941 17,981 15,509 11,376 - 9,000 15,000 15,000 Fire - Restitution 11,529 13,185 5,273 - 4,700 - - - Fire - Contributions/Sponsorships 540 100 576 4,700 520 1,000 - - Fire - Misc Operating Revenues - - - - - - - - P&DS - Forfeitures-Perform Guarantees - - - - - - - - P&DS - Reimbursed Expenses - - 36 - - - - - PARD - Rentals-Ball fields 72,674 94,881 (20,629) 18,490 30,000 24,185 20,000 20,000 PARD - Rentals-Park Pavilions 40,926 36,525 35,920 41,745 40,000 37,910 40,000 40,000 PARD - Rentals-WPC Amphitheater 16,172 12,315 14,595 19,750 12,000 18,423 17,000 17,000 PARD - Rentals-Equipment-Nontaxable 1,085 - - - - - - - PARD - Rentals-Miscellaneous 50,620 10,342 - - - - - - PARD - Reimbursed Expenses 2,606 5,480 13,119 1,200 8,000 - 5,500 5,500 PARD - Contributions/Sponsorships 3,000 3,825 - 280 5,121 1,000 - - PARD - Concessions-WPC 11,032 281 4,811 8,330 3,130 10,300 7,500 7,500 PARD - Misc Operating Revenues 2,562 3,005 4,967 3,352 3,000 3,075 3,000 3,000 *PARD - Contributions/Sponsorships - - 170 - - - - - *PARD - Rentals-Southwood Pool - - 8,830 7,155 10,000 9,210 7,500 7,500 *PARD - Rentals-Thomas Park Pool - - 5,580 6,649 5,000 7,194 6,000 6,000 *PARD - Rentals-Adamson Lagoon - - 32,071 30,420 30,000 40,451 30,000 30,000 *PARD - Concessions-Adamson Pool - - 17,423 19,862 15,000 20,808 18,000 18,000 *PARD - Reimbursed Expenses-Natatorium - - 5,569 - - - - - *PARD - Concessions-Southwood Comm Ctr - - 849 754 - 129 - - *PARD - Concessions-SW Center Seniors - - 55 (55) - - - - *PARD - Rentals-SW Center-Teen - - 28,830 24,727 30,000 27,679 - - PARD - Rentals-SW Center-Community - - - - - - 25,000 25,000 *PARD - Contributions/Sponsorships - Teen - - - - - - - - *PARD - Rentals-Lincoln Center - - 25,565 24,835 30,000 21,123 24,000 24,000 *PARD - Contributions/Sponsorships - Lincoln Ctr - - - - - - - - *PARD - Concessions-Lincoln Center - - - - - - - - *PARD - Concessions-Adult Softball - - 12,001 12,173 15,000 9,829 12,500 12,500 *PARD - Contributions/Sponsorships Yth Bskbal - - - - - - - - IT - Reimbursed Expenses - - - 8,835 1,061 113 - - Other Revenue Total 3,417,743 3,280,060 1,609,476 517,000 459,805 515,538 476,750 476,750 * Revenue was in the Recreation Fund for FY13 and FY14. Intergovernmental Gen Gov't - Grants-Federal (1,390) - - - - - - - Fiscal - Other Intergovtal-Reimb Costs - - - - - - - - PD - Grants-Federal 45,289 14,352 30,237 116,329 - 64,495 - - PD - Grants-State 109,358 16,282 - 15,735 - - - - PD - Other Intergovtal-Reimb Costs - - 19,769 10,700 - 59,861 - - Fire - Grants-Federal 45,298 - 8,392 203,335 522,512 372,900 149,352 149,352 Fire - Grants-State (includes Easterwood ILA)196,200 11,212 199,860 422,736 211,853 211,368 211,368 211,368 Fire - Other Intergovtal-Reimb Costs 75,028 147,256 56,013 54,669 40,000 47,921 48,000 48,000 Pub Work-Oth Intergov-Reimb 148,868 - (52) - - *PARD - Grants-Federal - Senior Center - - 7,000 7,000 7,000 6,415 7,000 7,000 Intergovernmental Total 469,783 189,103 321,271 979,373 781,365 762,907 415,720 415,720 * Revenue was in the Recreation Fund for FY13 and FY14. Utility Transfer Utility Transfer-Electric 5,809,891 5,809,891 5,809,891 6,893,217 8,021,864 8,021,864 8,128,956 8,128,956 Utility Transfer-Sanitation 722,034 722,034 722,034 722,034 730,000 730,000 735,000 735,000 Utility Transfer-Wastewater 1,243,000 1,280,290 1,318,700 1,358,261 1,466,922 1,466,922 1,510,930 1,510,930 Utility Transfer-Water 1,374,000 1,415,220 1,457,675 1,501,405 1,546,447 1,546,447 1,561,912 1,561,912 Utility Transfer Total 9,148,925 9,227,435 9,308,300 10,474,917 11,765,233 11,765,233 11,936,798 11,936,798 Misc Non-Operating Gen Gov't - Cash Over/Short 5,747 4,091 2,747 8,662 1,530 3,807 - - Gen Gov't - Fiber Lease Income - - - 23,282 - 1,628 1,350 1,350 Gen Gov't - Realized Gain/Loss - - - - - - - - Gen Gov't - Sale of Scrap Metal 13,770 14,192 6,471 51,833 10,925 36,574 10,000 10,000 Gen Gov't - Misc Nonoperating Revenue 127,524 61,180 2,709,632 115,648 74,201 139,331 75,000 75,000 Fiscal - Collection Service Fees 999 615 654 780 795 909 750 750 GF-PD-Rev-Cash Over/Short - - - 40 - - - - P&DS - Cash Over/Short - - 18 19 - - - - PARD - Misc Nonoperating Revenue - Tourism - - - - - - - - Non-Dept - Proceeds from Sale of Property - 4,259,903 1,550,000 - - 47,478 - - Admin-PARD-Rev-Cash Over/Short - - - (6) - - - - PARD - Cash Over/Short - Sports Admin - - - - - - - - Misc Non-Operating Total 148,040 4,339,981 4,269,521 200,259 87,451 229,727 87,100 87,100 General Fund Total 56,893,336 63,437,365 69,106,681 70,550,360 74,108,247 76,157,624 77,202,706 77,202,706 HOTEL TAX FUND REVENUES Hotel/Motel Tax Revenue 4,368,694 4,948,454 5,336,661 5,277,314 5,391,000 5,074,271 5,125,000 5,125,000 Chimney Hill Proceeds/Fund Balance - - 9,260,688 - - - - - D-3 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY13 Actual FY14 Actual FY15 Actual FY16 Actual FY17 Revised Budget FY17 Year-End Estimate FY18 Base Budget FY18 Approved Budget HOT Tax Penalty/Interest 25,173 17,623 - - - - - - Investment Income 22,556 17,623 35,957 12,766 40,000 16,284 10,000 10,000 Misc Non-Operating Revenue - - 6,700 100,650 - 140,000 140,000 140,000 Hotel Tax Fund Total 4,416,424 4,983,700 14,640,006 5,390,731 5,431,000 5,230,555 5,275,000 5,275,000 DEBT SERVICE FUND REVENUES Tax - Current Ad Valorem 11,501,460 11,843,070 12,546,517 13,533,363 15,029,437 15,150,000 18,885,125 18,885,125 Tax - Delinquent Ad Valorem 61,878 58,497 65,383 156,235 60,000 35,000 60,000 60,000 Tax - Penal/Interest Ad Valorem 40,749 37,301 44,020 43,855 40,000 20,000 40,000 40,000 Investment Income 22,180 14,326 19,417 32,300 25,000 50,000 50,000 50,000 Proceeds/Long Term Debt 5,255,000 8,535,000 - 13,915,000 - 1,815,000 - - Premiums on Bonds Sold 951,174 1,249,223 - 2,047,190 - 311,081 464,453 464,453 Misc Non-Operating Revenue - 917 - 553,185 - 712 - - *Memorial Cemetery Fund - 196,058 262,795 363,101 258,705 258,705 - - Debt Service Fund Total 17,832,442 21,934,393 12,938,132 30,644,229 15,413,142 17,640,498 19,499,578 19,499,578 * Transfers in from other funds ELECTRIC FUND REVENUES Sales - Residential/Taxable 53,264,925 54,750,951 57,354,391 56,794,826 56,117,386 57,517,778 58,105,005 58,105,005 Sales - Commercial/Taxable 28,614,231 29,334,037 30,070,976 30,304,424 30,474,170 29,804,823 30,109,300 30,109,300 Sales - Commercial/Non-Taxable 10,892,085 11,465,204 11,223,349 11,712,310 11,850,784 11,980,750 12,103,042 12,103,042 Sales - Security Lights 98,333 96,142 95,450 92,910 97,920 90,888 92,706 92,706 Sales - Other 22,967 31,431 19,127 218 26,520 13,505 13,775 13,775 Other Fees - Pole Contact and Use 252,039 228,461 228,066 353,793 242,711 252,384 257,432 257,432 Foreiture/Discounts/Penalties 1,369,580 1,311,670 1,426,190 1,372,273 1,454,520 1,274,818 1,300,314 1,300,314 Other Fees - Connect Fees 290,029 272,310 249,448 239,312 276,176 257,499 262,649 262,649 Misc Operating Revenue 195,300 199,532 208,684 189,089 196,972 194,453 198,342 198,342 Investment Income 85,324 71,632 71,155 181,419 75,000 300,498 303,503 303,503 Insurance Reimbursement 11,927 1,273 4,773 7,725 - 12,027 12,267 12,267 Reimbursed Expenses 9,236 16,733 216,066 240,881 - 152,255 155,300 155,300 Cash Over/Short (60) 22 (38) 244 - (26) - - Collection Service Fees 10,542 8,868 9,861 9,761 10,000 9,354 9,541 9,541 Sale of Property - 40,763 23,531 8,518 - 19,242 19,627 19,627 Sale of Scrap Metal 34,583 42,732 31,277 54,841 40,000 52,556 53,607 53,607 Misc Non-Operating Revenue 4,012 81,404 4,989 140 - 437 420 420 Other Misc Operating Revenue - - 3,563 - - - - - Other Non-Operating Street Lights Xfr - - - - 1,071,000 1,071,000 1,081,710 1,081,710 Other Misc Non-Operating Revenue - - 23,531 635 15,000 - - - Electric Fund Total 95,155,053 97,953,166 101,264,388 101,563,317 101,948,159 103,004,241 104,078,540 104,078,540 WATER FUND REVENUES Sales - Residential/Non-Taxable 8,696,630 7,717,683 8,150,339 8,410,275 8,783,466 8,725,160 8,986,915 9,293,828 Sales - Commercial/Non-Taxable 6,152,669 5,756,304 6,028,060 6,151,351 6,521,291 6,237,248 6,424,365 6,626,370 Sales-Commercial-Effluent - - 358,353 114,180 - - - - Other Fees - Connect Fees 100,332 98,585 92,993 105,573 110,000 107,044 109,914 109,914 Sales-Water Taps 220,476 312,602 349,157 714,878 361,000 591,666 609,416 609,416 Other Fees-Fire Flow - - - - - 7,240 10,000 10,000 Other Fees-Misc Operating Rev 150 - - 1,250 - 1,890 - - City Wide Water Impact Rev for Cap Projs - - - - - - 359,152 359,152 Investment Income 35,994 17,566 13,874 30,781 26,000 45,118 46,472 46,472 Collection Service Fees 7 3 1 1 - 4 - Sale of Property (1) (101,769) 522 4,450 - 1,390 - - Lease Income 7,269 7,269 706 4,269 5,000 4,269 5,387 5,387 Sale of Scrap Metal 16,363 5,666 820 3,380 5,000 13,329 15,000 15,000 Misc Non-Operating Revenue 6,602 90,665 (682) 54,754 - 27,500 27,500 27,500 Insurance Reimbursement - - - - - 247 - - General Fund - 80,000 - - - - - - Water Fund Total 15,236,492 13,984,574 14,994,143 15,595,142 15,811,757 15,762,105 16,594,121 17,103,039 WASTEWATER FUND REVENUESSales - Residential/Non-Taxable 11,734,148 11,585,396 11,938,429 12,300,964 13,518,006 13,581,583 13,853,215 13,853,215 Sales - Commercial/Non-Taxable 2,434,661 2,490,878 2,599,398 2,622,262 2,749,817 2,882,455 2,940,104 2,940,104 Sales-Water Taps 177,560 246,810 300,725 228,662 273,715 226,048 232,829 232,829 Other Fees-Misc Operating Rev 3,935 11,042 1,950 2,237 - 200 245 245 Investment Income 35,877 22,604 23,396 44,882 40,149 72,632 74,811 74,811 Sp Assm/Impact Fees 60,624 60,424 65,589 59,013 67,000 89,711 92,402 92,402 City Wide Wastewater Impact Rev-Cap Projs - - - - - - 330,075 330,075 Reimbursed Expenses 1,097 - 41 900 - 37 - - Sale of Property (12,282) 62,921 - 107,430 - 25,324 26,084 26,084 Sale of Scrap Metal 301 - - - - 3,125 3,219 3,219 Misc Non-Operating Revenue 238 37,652 - - - - - - Collection Svc Fees - - - - - 1 - - Transfer In-Comm Dev Fd - - 773 - - - - - Other Revenue - - - - - - General Fund - 80,000 - - - - - Wastewater Fund Total 14,436,158 14,597,727 14,930,301 15,366,351 16,648,687 16,881,116 17,552,984 17,552,984 SANITATION FUND REVENUES Sales - Residential/Taxable 4,968,452 5,184,717 5,344,523 5,461,466 5,670,004 5,670,005 5,840,105 6,045,722 Sales - Residential/Non-Taxable 24,828 34,225 34,466 32,893 36,565 33,660 34,670 34,670 Sales - Commercial/Taxable 1,930,754 2,234,250 2,653,078 2,672,184 2,814,650 2,814,650 2,899,090 2,899,090 Sales - Commercial/Non-Taxable 429,115 505,898 591,097 612,707 627,095 627,095 645,908 645,908 Sales - State Surcharge 912 790 809 655 1,305 874 883 883 D-4 Revenue History and Budget Estimates Revenue for Major Funds Type Account Description FY13 Actual FY14 Actual FY15 Actual FY16 Actual FY17 Revised Budget FY17 Year-End Estimate FY18 Base Budget FY18 Approved Budget Rent-Rolloff Ctr-Nt 11,848 17,163 18,185 16,019 18,173 14,024 14,023 14,023 Rent-Rolloff Ctr-Tx 1,900 2,716 3,115 2,207 1,215 1,794 1,792 2,267 Other Fees-Taxable 18,362 22,048 29,351 31,216 26,364 34,460 34,805 34,805 Other Fees-Nontaxable 1,652 2,874 3,482 5,491 3,840 3,580 3,617 3,617 Misc Nonoperating Revenue 45 173 (173) 12,159 - - - - Sales-Other-Recycling 10,836 9,775 579 - 14,074 - - - Invest Income-BVSWMA 397,710 400,960 403,910 406,560 359,135 359,135 363,781 363,781 Investment Income 1,403 855 2,305 6,655 2,328 10,289 8,834 8,834 Reimbursed Expenses 9,200 - - - - - - - Grants-State 982 - 5,500 - - - - - Collection Svc Fees 2,550 2,286 2,722 2,762 1,400 2,826 2,826 2,826 Sale of Scrap Metal 575 - - 170 - - - - Sanitation Fund Total 7,811,122 8,418,729 9,092,950 9,263,144 9,576,148 9,572,392 9,850,334 10,056,426 DRAINAGE FUND REVENUES Investment Income 12,814 8,856 12,078 17,336 12,000 20,000 15,000 15,000 Sales-Resident-Nontax 1,618,708 1,652,971 1,721,191 1,756,301 1,827,600 1,799,699 1,853,704 1,853,704 Sales-Commer-Nontax 390,472 407,941 425,295 427,810 446,500 429,109 441,996 441,996 Other - - - 3,441 - - - - Drainage Fund Total 2,021,994 2,069,768 2,158,564 2,204,888 2,286,100 2,248,808 2,310,700 2,310,700 ROADWAY MAINTENANCE FUND REVENUES Sales - Residential/Non-Taxable - - - 3,214,634 1,264,048 1,856,000 1,856,000 Sales - Residential-Multi - - - - - 1,084,885 1,597,000 1,597,000 Sales - Commercial/Taxable - - - - 521,546 763,000 763,000 Sales - Commercial/Non-Taxable - - - 785,366 - - - Investment Income - - - - - - 1,000 1,000 Roadway Maintenance Fund Total - - - - 4,000,000 2,870,479 4,217,000 4,217,000 Major Funds Revenue Total 213,803,019 227,379,423 239,125,166 250,578,162 245,223,240 249,367,819 256,580,963 257,295,973 D-5 Revenue History and Budget Estimates 12th Edition City Charter Amended November 6, 2012 E-1 Budget Provisions Stated in Charter ARTICLE V THE BUDGET Fiscal Year Section 45. The fiscal year of the City of College Station shall be determined by ordinance of the Council. Such fiscal year shall also constitute the budget and accounting year. Preparation and Submission of Budget Section 46. The City Manager, between thirty (30) and ninety (90) days prior to the beginning of each fiscal year, shall submit to the City Council a proposed budget which shall provide a complete financial plan for the fiscal year. Proposed Expenditures Compared With Other Years Section 47. The City Manager shall, in the preparation of the budget, place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated for the current fiscal year, and the proposed amount for the ensuing fiscal year. Budget a Public Record Section 48. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be a public record for inspection by anyone. The City Manager shall cause copies to be made for distribution to all interested persons. Notice of Public Hearing on Budget Section 49. At the meeting at which the budget is submitted, the City Council shall fix the time and place of a public hearing on the budget and shall cause to be published a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of the hearing. Public Hearing on Budget Section 50. At the time and place set for a public hearing on the budget, or at any time and place to which such public hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget submitted, and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained. Proceedings on Budget After Public Hearing Amending or Supplementing Budget Section 51. After the conclusion of such public hearing, the City Council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law. Before inserting any additional item or increasing any item of appropriation which will increase the total budget by three (3%) percent or more, it must cause to be published a notice setting forth the nature of the proposed increases and fixing a place and time, not less than five (5) days after publication, at which the City Council will hold a public hearing thereon. Proceedings on Adoption of Budget Section 52. After such further hearing, the City Council may insert the additional item or items, and make the increase or increases, to the amount in each case indicated by the published notice, or to a lesser amount; but where it shall increase the total proposed expenditures, it shall also 12th Edition City Charter Amended November 6, 2012 E-2 Budget Provisions Stated in Charter provide for an increase in the total anticipated revenue to at least equal such total proposed expenditures. Vote Required for Adoption Section 53. The budget shall be adopted by the favorable vote of a majority of the members of the entire City Council. Date of Final Adoption; Failure to Adopt Section 54. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the fiscal year. Should the City Council take no final action on or prior to such day, the budget as submitted by the City Manager shall be deemed to have been finally adopted. Effective Date of Budget; Certification; Copies Made Available Section 55. Upon final adoption, the budget shall be filed with the City Secretary and such other officials as may be designated by state law. The final budget shall be printed, or otherwise reproduced, and a reasonable number of copies shall be made available for the use of all offices, departments and agencies, and for the use of interested persons and civic organizations. Budget Establishes Appropriations Section 56. From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named. Budget Establishes Amount to be Raised by Property Tax Section 57. From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year. Contingent Appropriation Section 58. Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three (3) percent of the total budget expenditure, to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of, and distributed by, the City Manager, after approval by the City Council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported. The proceeds of the contingent appropriation shall be disbursed only by transfer to other departmental appropriation, the spending of which shall be charged to the departments or activities for which the appropriations are made. Estimated Expenditures Shall Not Exceed Estimated Resources Section 59. The total estimated expenditures of the general fund and debt fund shall not exceed the total estimated resources of each fund. The City Council may by ordinance amend the budget during a fiscal year if one of the following conditions exists: 12th Edition City Charter Amended November 6, 2012 E-3 Budget Provisions Stated in Charter 1.If during the fiscal year the City Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the City Council, by ordinance, maymake supplemental appropriations for the year up to the amount of such excess. Beforeapproval, the Council shall hold a public hearing on the proposed budget amendment. Anotice of the time and place of a public hearing on the supplemental appropriation shall be published in the official newspaper of the City of College Station. The notice shall be placed in the newspaper at least five (5) business days before the date of the hearing. 2.To meet a public emergency affecting life, health and property of the public peace, the CityCouncil may make emergency appropriations. Such appropriations may be made by emergency ordinance. To the extent that there are no available unappropriated revenues or a sufficient fund balance to meet such appropriations, the Council may by such emergency ordinance authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any such notes made during a fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made. 3.If at any time during the fiscal year it appears probable to the City Manager that the revenuesor fund balances available will be insufficient to meet the amounts appropriated, the CityManager shall report to the City Council without delay, indicating the estimated amount of the deficit, any remedial action taken and recommendations as to any other steps to be taken. The Council shall then take such further action as it deems necessary to prevent or reduceany deficit and for that purpose it may by ordinance reduce one or more appropriations. Lapse of Appropriation Section 60. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered. F-1 Fiscal and Budgetary Policy Statements FISCAL AND BUDGETARY POLICY STATEMENTS I. STATEMENT OF PURPOSE The broader intent of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City’s financial management include integrity, prudent stewardship, planning, accountability, and full disclosure. The more specific purpose is to provide guidelines to the Chief Financial Officer in planning and directing the City’s day-to-day financial affairs and in developing recommendations to the City Manager and City Council. The scope of these policies generally spans, among other issues, accounting, purchasing, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. Present fairly and with full disclosure the financial position and results of the financial operations of the City in conformity with generally accepted accounting principles (GAAP), and B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The City Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget process. II. OPERATING BUDGET A. PREPARATION. Budgeting is an essential element of the financial planning, control, and evaluation process of municipal government. The “operating budget” is the City’s annual financial operating plan. The budget includes all of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service funds of the City. The budgets for the General Funds and Special Revenue Funds are prepared in the Office of Budget and Strategic Planning on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of: unmatured interest on long term debt which is recognized when due and certain compensated absences and claims and judgments such as accrued vacation leave which are recognized when the obligations are expected to be liquidated with expendable resources. The budgets for the Enterprise and Internal Service Funds are similarly prepared on the modified accrual basis of accounting where cash transactions are included in the budget presentation in lieu of non cash transactions such as depreciation. The focus is on the net change in working capital (current assets less current liabilities). The budget is prepared with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The budget shall be presented to the City Council no later than six weeks prior to fiscal year end, and shall be enacted by the City Council on or before the twenty-seventh day of the last month of the preceding fiscal year. 1.APPROVED BUDGET. An approved budget shall be prepared by the Manager with the participation of all ofthe City’s Department Directors within the provisions of the City Charter. a.The budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget for operations and maintenance costs, (3) service level adjustments for increases or decreases to existing service levels, and (4) revenues. F-2 Fiscal and Budgetary Policy Statements b.The budget review process shall include Council participation in the development of each of the four segments of the approved budget and a public hearing to allow for citizen participation in the budget preparation. c.The budget process shall span sufficient time to address policy and fiscal issues by the Council. d.A copy of the approved budget shall be filed with the City Secretary when it is submitted to the City Council in accordance with the provisions of the City Charter. 2.ADOPTION. Upon the presentation of an approved budget document to the Council, the Council shall call andpublicize a public hearing. The Council will subsequently adopt by ordinance such budget as it may have beenamended as the City’s Annual Budget, effective for the fiscal year beginning October 1. 3.BUDGET AWARD. The operating budget will be submitted annually to the Government Finance OfficersAssociation (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation. B. BALANCED BUDGET. The operating budget will be balanced with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. Excess balances shall be used as capital funds or other non-recurring expenditures. C. PLANNING. The budget process will be coordinated so as to identify major policy issues for City Council. The budget process will be a part of an overall strategic planning process for the City. D. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to assess their budgetary and operational performance and to enable the Office of Budget and Strategic Planning to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council quarterly within thirty (30) working days after the end of each quarter. Such reports will be in a format appropriate to enable the City Council to understand the big picture budget status. E. CONTROL. Operating expense control is addressed in Section IV. of these Policies. F. CONTINGENT APPROPRIATION. Pursuant to Section 58 of the Charter of the City of College Station, the City will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The proceeds shall be disbursed only by transfer to departmental appropriation. The transfer of this budget appropriation shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $100,000. Any transfer involving more than such amounts must be expressly approved in advance by the City Council. All transfers from the contingent appropriation will be evaluated using the following criteria: 1.Is the request of such an emergency nature that it must be made immediately? 2.Why was the item not budgeted in the normal budget process? 3.Why can’t the transfer be made within the division or department? III. REVENUE MANAGEMENT. A. OPTIMUM CHARACTERISTICS. The City will strive for the following optimum characteristics in its revenuesystem: 1.SIMPLICITY. The City, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient. A corresponding decrease in the F-3 Fiscal and Budgetary Policy Statements City’s cost of collection and a reduction in avoidance to pay will thus result. The City will avoid nuisance taxes or charges as revenue sources. 2.CERTAINTY. A knowledge and understanding of revenue sources increases the reliability of the revenue system.The City will understand its revenue sources and enact consistent collection policies to provide assurances that therevenue base will materialize according to budgets and plans. 3.EQUITY. The City shall make every effort to maintain equity in its revenue system; i.e., the City shall seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes. 4.REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenuebase will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, andability to pay. 5.ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and collecting thatrevenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost andcost of service analysis. Where appropriate, the City will use the administrative processes of State or Federalcollection agencies in order to reduce administrative costs. 6.DIVERSIFICATION AND STABILITY. A diversified revenue system with a stable source of income shall bemaintained. This approach will help avoid instabilities in particular revenue sources due to factors such asfluctuations in the economy and variations in the weather. Stability is achieved by a balance between elastic andinelastic revenue sources. B. OTHER CONSIDERATIONS. The following considerations and issues will guide the City in its revenue policies concerning specific sources of funds: 1.COST/BENEFIT OF INCENTIVES FOR ECONOMIC DEVELOPMENT. The City will use due caution inthe analysis of any tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscalimpact) analysis will be performed as part of such evaluation. 2.NON-RECURRING REVENUES. One-time or non-recurring revenues will not be used to finance ongoing operations. Non-recurring revenues should be used only for one-time expenditures such as long-lived capital needs. They will not be used for budget balancing purposes. 3.PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valuedat 100% of the fair market value for any given year based on the current appraisal supplied to the City by theBrazos County Appraisal District. Reappraisal and reassessment shall be done at a minimum of once every threeyears. A ninety-six and one half percent (96.5%) collection rate shall serve each year as a minimum goal for tax collections. The City Manager may, for budget and forecasting purposes, use up to the tax rate in effect for the current year’s budget. This policy will require that the City Manager justify a tax rate that is different from the current tax rate. The justification will be based on City Council directions, needs arising from voter authorized bonds, or other extraordinary conditions as may arise from time to time. 4.INVESTMENT INCOME. Earnings from investment (both interest and capital gains) of available monies,whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund fromwhich monies were provided to be invested. 5.USER-BASED FEES AND SERVICE CHARGES. For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be a review of fees and charges no less than once every three years to ensure that fees provide adequate coverage of costs of services. User charges F-4 Fiscal and Budgetary Policy Statements may be classified as “full cost recovery,” “partial cost recovery I,” “partial cost recovery II” and “minimal cost recovery,” based upon City Council policy. a.Full fee support (80-100%) will be obtained from enterprise operations such as utilities, sanitation service,landfill, cemetery and licenses and permits.b.Partial fee support I (50-80%) will be generated by charges for emergency medical services, miscellaneouslicenses and fines, and all adults’ sports programs.c.Partial fee support II (20%-50%) will be generated by charges for youth programs and activities.d.Minimum fee support (0-20%) will be obtained from other parks, recreational and cultural programs andactivities. 6.ENTERPRISE FUND RATES. The City will review and adopt utility rates as needed to generate revenues required to fully cover operating expenses, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital. Additionally, enterprise activity rates will include transfers to and receive credits from other funds as follows: a.General and Administrative (G&A) Charges. G&A costs will be charged to all funds for services of general overhead, such as administration, finance, customer billing, personnel, technology, engineering, legal counsel, and other costs as appropriate. The charges will be determined through an indirect cost allocation study following accepted practices and procedures. b.Unmetered City of College Station Street Light Costs. The electric power cost related to the unmetered City of College street lights will be incurred in the Electric Fund as part of the overall purchased power cost. The General Fund will reimburse the Electric Fund for the estimated cost of this service. The reimbursement amount will be estimated on an annual basis and will be based on the number of applicable street lights, estimated power consumption and estimated maintenance costs. c.Utility Transfer to General Fund. The intent of this transfer is to provide a benefit to the citizens for theirownership of the various utility operations. An in-lieu-of-franchise fee is included as part of the ratecomputation of the transfer and is consistent with the franchise rates charged to investor owned utilitiesfranchised to operate within the City. (1) Electric Fund (1) In-Lieu-of-Franchise Fee - The in-lieu-of-franchise fee will be calculated based on kWh usage at a rate of that would equate to an approximate 8.0% franchise fee. The final total transfer amount will not exceed 8.0% of total estimated operating revenues. (2) Water, Wastewater and Sanitation Funds This transfer will be made in accordance with the following two methods, not to exceed 10% of the total estimated operating revenues for the Water and Wastewater Funds, and 10% for the Sanitation Fund: (1) In-Lieu-of-Franchise Fee. In-lieu-of-franchise fee will be included as part of the rate computation at 6% of gross sales consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. (2) Utility Transfer to the General Fund. This transfer will be calculated at 8% of total Fund Equity. F-5 Fiscal and Budgetary Policy Statements 7.INTERGOVERNMENTAL REVENUES. Reliance on intergovernmental revenues (grants) will be eliminated or reduced. Any potential grants will be examined for matching and continuation of program requirements. These revenue sources should be used only for projects and programs where operating and maintenance costs that have been included in the financial forecast and their ultimate effect on operations and revenue requirements are anticipated. 8.REVENUE MONITORING. Revenues as they are received will be regularly compared to budgeted revenues andvariances will be investigated. This process will be summarized in the appropriate budget report. IV.EXPENDITURE CONTROL A. APPROPRIATIONS. The point of budgetary control is at the department level in the General Fund and at the fund level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be approved by the City Council and must meet other requirements as outlined in the City Charter. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures. B. AMENDMENTS TO THE BUDGET. In accordance with the City Charter, the budget may be amended after the following conditions are met: 1.The City Manager certifies that there are available revenues in excess of those estimated in the Budget.2.The City Council holds a public hearing on the supplemental appropriation.3.The City Council approves the supplemental appropriation. C. CENTRAL CONTROL. Modifications within the operating categories (salaries, supplies, maintenance, services, capital etc.) can be made with the approval of the City Manager. Modifications to reserve categories and interdepartmental budget totals will be done only by City Council consent with formal briefing and council action. D. PURCHASING. The City shall make expenditures to promote the best interests of the citizens of College Station. The City shall encourage free and unrestricted competition on bids and purchases, ensuring the taxpayers the best possible return on and use of their tax dollars. It shall be the policy of the City to fully comply with and make purchases or expenditures pursuant to the City’s Purchasing Manual which includes policies, rules, regulations, procedures, state and federal law. The Purchasing office, a division of Fiscal Services, is the central authority for all purchasing activity $3,000 and greater. The City Manager or his designee, in consultation with appropriate City Departments, may determine the procurement method for goods and services that provides the best value to the City. The purchase of goods or services by the City at a total cost of less than $3,000 may be approved by the applicable department in accordance with the department’s internal control procedures. E. PROMPT PAYMENT. All invoices approved for payment by the proper City authorities shall be paid within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with the provisions of Chapter 2251 of the Local Government Code. The Chief Financial Officer shall establish and maintain proper procedures which will enable the City to take advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and legally delayed in order to maximize the City’s investable cash. F. RISK MANAGEMENT. The City will aggressively pursue every opportunity to provide for the Public’s and City employees’ safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon actuarial determinations and not be used for purposes other than for financing losses. G. REPORTING. Summary reports will be prepared showing actual expenditures as compared to the original budget and prior year expenditures. F-6 Fiscal and Budgetary Policy Statements V. CAPITAL BUDGET AND PROGRAM A. PREPARATION. The City’s capital budget will include all capital projects funds and all capital resources. The budget will be prepared annually on a project basis. The capital budget will be prepared by the Office of Budget and Strategic Planning with the involvement of responsible departments. B. CONTROL. All capital project expenditures must be appropriated in the capital budget. The Chief Financial Officer must certify the availability of resources before any capital project contract is presented to the City Council for approval. C. PROGRAM PLANNING. The capital budget will be taken from the capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, with a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next five years. Future maintenance and operational costs will be considered so that these costs can be included as appropriate in the annual budget. D. FINANCING PROGRAMS. Where applicable, assessments, impact fees, pro-rata charges, or other fees should be used to fund capital projects which have a primary benefit to specific, identifiable property owners. Recognizing that long-term debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. E. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to manage their capital budgets and to enable the Office of Budget and Strategic Planning to monitor and control the capital budget as authorized by the City Manager. Summary capital project status reports will be presented to the City Council monthly. VI. CAPITAL MAINTENANCE & REPLACEMENT The City recognizes that deferred maintenance and not anticipating capital replacements increases future capital costs. In order to address these issues, the City Council has approved a number of policies to address these issues. A. STREETS CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually provide significant funding for the Streets Division within the Public Works Department to use for a residential street maintenance program. B. BUILDING CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually provide significant funding for major maintenance on its buildings such as roof air conditioning, flooring and other replacements. C. PARKING LOTS AND INTERNAL ROADWAYS. It is the policy of the City to annually provide significant funding to pay for major maintenance of parking lots and internal roadways. D. TECHNOLOGY. The Information Technology Department (IT) centrally manages and budgets for replacement and maintenance of certain equipment and software city wide. Replacement schedules attempt to balance both the business needs and budget capacity of the City. Replacement is based on a set replacement schedule for designated end user devices and replacement of certain desktop software applications as needed. Major replacements for the computer systems including hardware and software will be anticipated for a five-year period and included with the capital projects lists presented in the annual budget. F-7 Fiscal and Budgetary Policy Statements E. FLEET REPLACEMENT. The City has a major investment in its fleet of cars, trucks, tractors, backhoes, and other equipment. The City will anticipate replacing existing equipment, as necessary and will establish charges that are assigned to departments to account for the cost of that replacement. The replacement fund may be used to provide funding for new equipment providing a charge to departments that recovers the initial investment and lost opportunity costs and maintains the ability of the fund to provide for replacement of all covered equipment. F. RADIOS, COPIERS, OTHER EQUIPMENT, AND TELEPHONES. The City has a major investment in its radios, copiers, and telephone equipment. As a part of the on-going infrastructure maintenance and replacement, the City has anticipated the useful life of such equipment and established a means of charging the cost of replacement of that equipment to the various departments in order to recognize the city’s continuing need. VII.ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. ACCOUNTING. The City is solely responsible for the recording and reporting of its financial affairs, both internally and externally. The Chief Financial Officer is the City’s Chief Fiscal Officer and is responsible for establishing the structure for the City’s Chart of Accounts and for assuring that procedures are in place to properly record financial transactions and report the City’s financial position. B. AUDITING. 1.QUALIFICATIONS OF THE AUDITOR. In conformance with the City’s Charter and according to theprovisions of Texas Local Government Code, Title 4, Chapter 103, the City will be audited annually by outsideindependent accountants (“auditor”). The auditor must be a CPA firm of regional reputation and must demonstratethat it has the breadth and depth of staff to conduct the City’s audit in accordance with generally accepted auditingstandards (GAAS) and contractual requirements. The auditor must be registered as a partnership or corporation ofcertified public accountants, holding a license under Chapter 901 Texas Occupations Code, capable ofdemonstrating that it has sufficient staff which will enable it to conduct the City’s audit in accordance withgenerally accepted auditing standards as required by the City Charter and applicable state and federal laws. Theauditor’s report on the City’s financial statements will be completed and filed with the City Secretary within 120days of the City’s fiscal year end, and the auditor will jointly review the management letter with the City Councilwithin 30 days of its receipt by the staff. In conjunction with their review, the Chief Financial Officer shall respond in writing to the City Manager and City Council regarding the auditor’s Management Letter, addressing the issues contained therein. The Council shall schedule its formal acceptance of the auditor’s report upon the resolution of any issues resulting from the joint review. 2.RESPONSIBILITY OF AUDITOR TO CITY COUNCIL. The auditor is retained by and is accountable directly to the City Council and will have access to direct communication with the City Council if the City Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities. 3.SELECTION OF AUDITOR. The City will not require a periodic rotation of outside auditors, but will circulaterequests for proposal for audit services at least every five years. Authorization for the City’s annual audit shalloccur no less than 30 days prior to the end of the fiscal year. 4.CITY INTERNAL AUDITOR. Pursuant to Article III, Section 30 of the City Charter, the City map appoint anofficer of the City to be the City Internal Auditor. The internal auditor will assist management in preventing,detecting and deterring fraud by monitoring the design and proper functioning of internal control policies andprocedures. The internal auditor may conduct performance audits, special investigations, and special studies underthe direction of the City Council or Audit Committee. F-8 Fiscal and Budgetary Policy Statements C. FINANCIAL REPORTING. 1.EXTERNAL REPORTING. The City shall prepare a written Comprehensive Annual Financial Report (CAFR)that shall be presented to the Council within 120 calendar days of the City’s fiscal year end. Accuracy andtimeliness of the CAFR are the responsibility of City staff. The CAFR shall be prepared in accordance with GAAPand shall be presented annually to the Government Finance Officer’s Association (GFOA) for evaluation andconsideration for the Certificate of Achievement for Excellence in Financial Reporting. If City staffing limitationspreclude such timely reporting, the Chief Financial Officer will inform the City Council of the delay and thereasons therefore. 2.INTERNAL REPORTING. The Fiscal Services Department will prepare internal financial reports, sufficient to plan, monitor, and control the City’s financial affairs. Internal financial reporting objectives are addressed throughout these policies. VIII.ASSET MANAGEMENT A. INVESTMENTS. The Chief Financial Officer or the designee shall promptly invest all City funds with the depository bank in accordance with the provisions of the current Bank Depository Agreement or in any negotiable instrument authorized by the City Council under the provisions of the Public Funds Investment Act of 1987 as amended, and in accordance with the City Council’s approved Investment Policies. An investment report will be provided to the City Council quarterly. This report shall provide both summary and detailed information on the City’s investment portfolio. B. CASH MANAGEMENT. The City’s cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasible, including utility bills, building and related permits and licenses, fines, fees, and other collection offices as appropriate. Periodic review of cash flow position will be performed to determine performance of cash management and conformance to investment policies. The underlying theme will be that idle cash will be invested with the intent to 1) safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will be done. C. FIXED ASSETS AND INVENTORY. These assets will be reasonably safeguarded and properly accounted for, and prudently insured. A fixed asset of the City shall be defined as a purchased or otherwise acquired piece of equipment, vehicle, furniture, fixture, capital improvement, addition to existing capital investments, land, buildings or accessioned Library materials which has an original cost or value of at least $5,000 and a useful life of more than three years. All expenditures related to specific capital projects are exceptions to the rule. Assets owned by the electric utility will be capitalized in accordance with Federal Energy Regulatory Commission (FERC) guidelines. Furthermore, assets owned by either the water or wastewater utilities will be capitalized in accordance with the National Association of Regulatory Utility Commissioners (NARUC) guidelines. The City’s fixed assets shall be reasonably safeguarded and properly accounted for and sufficiently insured. Responsibility for the safeguarding of the City’s fixed assets lies with the department director in whose department the fixed asset is assigned. The Fiscal Services Department shall maintain the permanent records of the City’s fixed assets including description, cost, department of responsibility, date of acquisition, depreciation and expected useful life. D. COMPUTER SYSTEM/DATA SECURITY. The City shall provide security of its computer/network system and data files through physical and logical security systems that will include, but not limited to, double back-to-back firewalls and a two-tier spam/virus protection system. The physical location of computer/network systems shall be in locations inaccessible to unauthorized personnel. F-9 Fiscal and Budgetary Policy Statements IX. DEBT MANAGEMENT A. DEBT ISSUANCE. The City will issue debt only for the purpose of acquiring or constructing capital assets for thegeneral benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the general good, and for capital equipment. 1.GENERAL OBLIGATION BONDS (GO’s). GO’s will be used only to fund capital assets of the general government and are not to be used to fund operating needs of the City. GO’s are backed by the full faith and credit of the City as well as the ad valorem tax authority of the City, to the extent allowed by law. The term of a bond issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no more than twenty (20) years. General obligation bonds must be authorized by a vote of the citizens of the City of College Station. 2.REVENUE BONDS (RB’s). RB’S will be issued to provide for the capital needs of any activities where thecapital requirements are necessary for continuation or expansion of a service which produces a revenue and forwhich the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements.The term of the obligation should not exceed the useful life of the asset(s) to be funded by the bond issue and willgenerally be limited to no more than twenty (20) years. 3.CERTIFICATES OF OBLIGATION, Contract Obligations, etc. (CO’s). CO’s will be used in order to fundcapital requirements that are not otherwise covered under either revenue bonds or general obligation bonds. Debtservice for CO’s may be either from general revenues or backed by a specific revenue stream or streams or by acombination of both. Generally CO’s will be used to fund capital assets when GO’s and RB’s are not appropriateand when authorized under law. The term of the obligation may not exceed the useful life of the asset(s) to befunded by the proceeds of the debt issue and will generally be limited to no more than ten (10) years, but mayextend to twenty (20) years when the asset is of a nature that its anticipated useful life exceeds 20 years. B. METHOD OF ISSUANCE AND BIDDING PARAMETERS. 1.METHOD OF SALE. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not elected, the City will publicly present the reasons why, and the City will participate with the financial advisor in the selection of the underwriter or direct purchaser. 2.BIDDING PARAMETERS. The notice of sale will be carefully constructed so as to ensure the best possible bidfor the City, in light of the existing market conditions and other prevailing factors. C. ANALYSIS OF FINANCING ALTERNATIVES. Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to, 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees. D. DISCLOSURE. Full disclosure of operating costs along with capital costs will be made to the bond rating agencies and other users of financial information. The City staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Preliminary Official Statements, and will take responsibility for the accuracy of all financial information released. E. FEDERAL REQUIREMENTS. The City will maintain procedures to comply with arbitrage rebate and other Federal requirements. F. DEBT STRUCTURING. The City will issue bonds for 20 years or less, not to exceed the life of the asset acquired. The structure should approximate level annual debt service unless operational matters dictate otherwise or if market conditions indicate potential savings could result from modifying the level payment stream. F-10 Fiscal and Budgetary Policy Statements Consideration of market factors, such as the tax-exempt qualification, minimum tax alternative, and so forth will be given during the structuring of long-term debt instruments. X. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS A. OPERATIONAL COVERAGE. (NO OPERATING DEFICITS). The City will maintain an operational coverage of 1.00, such that current operating revenues will at least equal or exceed current operating expenditures. Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or non-recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated in Paragraph B, following. B. OPERATING RESERVES/FUND BALANCES 1.The unobligated fund balance in the General Fund should be at least 15% of the annual budgeted General Fund expenses. This percentage is the equivalent of 55 days expenditures. An additional amount of up to 3.0% should be maintained for extraordinary items or contingencies. Cash and investments alone should be equivalent to 30 days of operating expenditures. 2.The working capital (current assets less current liabilities) in the enterprise funds should be maintained at 15% oftotal operating expenses or the equivalent of 55 days. Cash and Investments alone should be equivalent to 30 daysof operations. 3.The Hotel Tax Fund fund balance should be at least 15% of the annual budgeted expenditures. Adequate reserves are essential due to the nature of this revenue source and the reliance organizations have on this revenue source to maintain ongoing operations. 4.The Internal Service Funds will attain and retain fund balance/working capital balances appropriate for the fund. (a) Some funds such as Fleet Maintenance and Utility Customer Service need only a minimal working capitalbalance in order to meet the needs of the fund. (b) Other funds-such as the various insurance funds where risk is retained by the City in a self-insurance mode, areserve will be established based upon an actuarial determination. Such reserve will be used for no other purposes than for financing losses under the insurance program. (c) The Replacement Fund will have a working capital balance that will provide resources to replace covered equipment when it is necessary to be replaced. The funds will be replenished based on anticipated life of equipment and adjusted based on changes in the costs the covered equipment. C. LIABILITIES AND RECEIVABLES. Procedures will be followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of the invoice date or on receipt of the goods or services, whichever is later. Accounts Receivable procedures will target collection for a maximum of 30 days from service, with any receivables aging past 90 days to go to a collection agency. The Chief Financial Officer is authorized to write-off uncollectible accounts that are delinquent for more than 365 days, if the proper delinquency procedures have been followed. D. CAPITAL AND DEBT SERVICE FUNDS. 1.Monies in the capital projects funds will be used within 36 months of receipt. Balances will be used to generateinterest income to offset increases in construction costs or other associated costs. Capital project funds areintended to be expended. 2.Revenues in the General Debt Service Fund are stable, based on property tax revenues and transfers from otherfunds. Remaining balances are maintained to meet contingencies and to make certain that the next year’s debt F-11 Fiscal and Budgetary Policy Statements service payments may be met in a timely manner. The fund balance should not fall below 81/3% (one month) of average budgeted expenditures (in line with IRS guidelines). XI.INTERNAL CONTROLS A. WRITTEN PROCEDURES. Wherever possible, written procedures will be established and maintained by the Chief Financial Officer for all functions involving purchasing, cash handling and/or accounting throughout the City. These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement. B. DEPARTMENT DIRECTORS’ RESPONSIBILITIES. Each department Director is responsible for ensuring that good internal controls are followed throughout his or her Department, that all Fiscal Services Department directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed. Departments will develop and periodically update written internal control procedures. C. INTERNAL REVIEWS/AUDITS. The Accounting Division will complete a review/audit of any department or procedure as directed by the Chief Financial Officer. Audits of petty cash and cash receipts will be randomly scheduled and conducted on an annual basis. City of College Station Land Area and Public Safety Statistics (as of September 2017) Date incorporated:October, 1938 Date first charter adopted:October, 1938 Date present charter adopted:May, 1992 Date of last charter amendment:November, 2012 Form of government:Council-Manager Elections:Number of registered voters in last election in November 2016:50,331 Number of votes cast in last municipal election (November 2016):32,216 Number of registered voters in municipal election (November 2016):40,701 % of registered voters voting in last municipal election (November 2016):79.15% Miles of streets Centerline Miles (CoCS, TXDoT, TAMU, Private & County)558.58Centerline Miles maintained by City 333.67 Miles of Sanitary Sewer Line:350 linear miles Fire ProtectionNumber of stations:6 Number of approved full-time employees:160 Police Protection Number of approved full-time employees:220.5 Number of proposed patrol units:41 One jail facility with a capacity of:17 Year Square Miles19382.00 1940 2.51 1950 2.91 1960 6.34 1970 16.00198024.01 1984 28.47199432.55 1995 38.14 1996 40.69 2003 47.22 2004 47.23200849.60 2009 49.60201049.60 2011 50.60201250.80 2015*51.16 *Square miles have not changed since 2015. Area in Square Miles G-1 Miscellaneous Statistical Data City of College Station Population and Demographic Estimates Population 2017 *117,191Count2016107,062 2015 104,459 2014 102,117 2013 99,918 2010 93,583 2000 67,890 1990 52,456 1980 37,296 1970 17,676 1960 11,396 Sex and Age Male 51.0% Female 49.0% Under 5 years ##4.8% 5 to 9 years ##4.0% 10 to 14 years ##4.4% 15 to 19 years ##15.7% 20 to 24 years ##31.0% 25 to 34 years ##14.0% 35 to 44 years ##8.4% 45 to 54 years ##6.5% 55 to 59 years ##3.0% 60 to 64 years ##2.8% 65 to 74 years ##3.4% 75 to 84 years ##1.5% 85 years and older ##0.5% Median Age 22.5 Race White ##67.3% Black or African American ##6.7% Hispanic or Latino ##14.7% American Indian and Alaska Native ##0.1% Asian ##9.3% Native Hawaiian and Other Pacific Islander ##0.0% Some other race 52 0.2% Two or more races ##1.7% Source for Above: Source: U.S. Census Bureau, 2011-2015 American Community Survey * Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of Planning and Development Services as of September 2017. G-2 Miscellaneous Statistical Data (as of September 2017) TOTAL NUMBER NUMBER PERCENT YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED 2007 41,099 39,521 1,578 3.8% 2008 43,729 41,888 1,841 4.2% 2009 46,102 43,648 2,454 5.3% 2010 48,273 45,231 3,042 6.3% 2011 47,957 44,987 2,970 6.2% 2012 48,351 45,832 2,519 5.2% 2013 49,813 47,633 2,447 4.9% 2014 51,890 49,857 2,033 3.9% 2015 50,916 49,322 1,594 3.1% 2016 53,771 51,688 2,083 3.9% 2017 58,091 56,461 1,630 2.8% Source: U.S. Bureau of Labor Statistics Primary Labor Force for College Station 2007 - 2017 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 35,000 37,000 39,000 41,000 43,000 45,000 47,000 49,000 51,000 53,000 55,000 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 TOTAL LABOR FORCE PERCENT UNEMPLOYED G-3 Miscellaneous Statistical Data City of College Station Economic Characteristics Civilian Labor Force Occupations for College Station Civilian employed population 16 years and over:##Management, professional, and related occupations ##47.2% Service occupations ##16.2% Sales and office occupations ##25.8% Construction, extraction, maintenance and repair occupations ##5.3% Production, transportation, and material moving occupations ##5.5% Source: U.S. Census Bureau, 2011-2015 American Community Survey 5-year Estimate Income and Benefits for College Station (in 2015 Inflation-Adjusted Dollars) Households Less than $10,000 ##19.6% $10,000 to $14,999 ##7.5% $15,000 to $24,999 ##12.7% $25,000 to $34,999 ##10.8% $35,000 to $49,999 ##11.5% $50,000 to $74,999 ##11.7% $75,000 to $99,999 ##9.1% $100,000 to $149,999 ##9.9% $150,000 to $199,999 ##3.5% $200,000 or more ##3.7% Median household income (dollars)$34,186 Mean household income (dollars)$57,475 Families Less than $10,000 ##7.6% $10,000 to $14,999 ##3.2% $15,000 to $24,999 ##8.4% $25,000 to $34,999 ##8.0% $35,000 to $49,999 ##11.5% $50,000 to $74,999 ##14.6% $75,000 to $99,999 ##13.8% $100,000 to $149,999 ##18.4% $150,000 to $199,999 ##7.3% $200,000 or more ##7.2% Median household income (dollars)$68,484 Mean household income (dollars)$89,282 Non-family Households Median household income (dollars)$19,907 Mean household income (dollars)$28,829 Mean travel time to work 16.9 minutes Source: U.S. Census Bureau, 2011-2015 American Community Survey 5-year Estimate G-4 Miscellaneous Statistical Data UNIVERSITY YEAR ENROLLMENT 2007 46,542 2008 48,039 2009 48,702 2010 49,129 2011 49,861 2012 50,227 2013 52,449 2014 55,810 2015 58,515 2016 60,435 *2017 63,292 *Source: Texas A&M University DARS Preliminary 20th Class Day Enrollment. Texas A&M University Enrollment 2007 - 2017 44,000 46,000 48,000 50,000 52,000 54,000 56,000 58,000 60,000 62,000 64,000 66,000 TAMU Enrollment Established in 1876, Texas A&M University became the first public higher education institution in Texas. The university posted a preliminaryrecord enrollment of 63,292 for the fall 2017 semester, remaining the largest university in Texas and among national leaders. Students are enrolled in one of 10 colleges and 75 departments. Texas A&M has the largest engineering school in the U.S. G-1 Miscellaneous Statistical DataG-1 Miscellaneous Statistical Data G-5 Miscellaneous Statistical Data City of College Station Principal Taxpayers Percent of 2017 Total Assessed College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation CPP College Station I, LLC Housing $74,768,400 0.98% College Station Hospital, LP Medical 69,000,000 0.90% Post Oak Mall - College Station LLC Retail Mall 68,000,000 0.89% Woodridge College Station Phase II, LLC Apartments 56,954,300 0.75% SHP-The Callaway House, LP Apartments 55,510,436 0.73% Woodridge College Station I, LLC Apartments 54,997,208 0.72% Midway Hospitality, LP Hotel 54,727,080 0.72% Culpepper Family, LP Apartments 52,322,094 0.69% SW Meadows Point, LP Housing 52,241,125 0.68% TAM The Rise Property, LLC Housing 49,686,952 0.65% $588,207,595 7.70% Top 5 Commercial Taxpayers *Type of Business Assessed Valuation Valuation Post Oak Mall - College Station LLC Retail Mall $56,954,330 0.75% College Station Hospital LP Medical 53,987,710 0.71% Wal-Mart Real Estate Business Trust Retail 34,616,560 0.45% Cambridge I Holdings, LLC Hotel 30,445,860 0.40% HEB;H E Butt Store Prop CO #1 Retail 28,695,060 0.38% $204,699,520 2.68% Top 5 Industrial Taxpayers *Type of Business Assessed Valuation Valuation Dealer Computer Services Inc Retail $24,410,370 0.32% AT&T Mobility LLC Telecommunications 7,877,780 0.10% Lawson Properties II, LLC Retail 3,895,950 0.05% Dallas MTA, LP Telecommunications 3,284,080 0.04% Sprintcom Inc Telecommunications 2,951,360 0.04% $42,419,540 0.56% Source: Brazos County Appraisal District *Taxpayers may own additional land that is not classified as commercial or industrial therefore the value is not picked up on the commercial and industrial value report. G-6 Miscellaneous Statistical Data City of College Station Construction Permits Last Ten Calendar Years Residential Commercial Construction Construction Total Total Year Value Value Value 2007 990 161,466,990$ 413 74,683,795$ 1,403 236,150,785$ 2008 1,131 164,494,779$ 346 154,313,994$ 1,477 318,808,773$ 2009 792 82,316,558$ 243 46,947,099$ 1,035 129,263,657$ 2010 860 93,158,066$ 309 162,053,510$ 1,169 255,211,576$ 2011 971 124,132,135$ 359 123,779,052$ 1,330 247,911,187$ 2012 1,208 149,737,218$ 325 67,478,910$ 1,533 217,216,128$ 2013 1,030 145,142,757$ 333 67,516,132$ 1,363 212,658,889$ 2014 1,167 211,909,494$ 338 67,570,229$ 1,505 279,479,723$ 2015 1,687 206,336,883$ 294 78,209,095$ 1,981 284,545,978$ 2016 1,813 326,155,478$ 233 207,834,013$ 2,046 533,989,491$ 2017 **892 221,898,521$ 162 133,917,179$ 1,054 355,815,700$ **Through September 2017 * NOTE: Source:The City of College Station, Planning and Development Services ***In April of FY15, Planning and Development Services migrated to new software called TrakIt. Reporting capabilities for TrakIt differ from reporting capabilities from the previous software. P&DS prepared estimates based on the capababilities of the new software for the months after the transition. Estimates may differ slighly from Newsletter totals published on the CS website. *Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn, demolition, storage/accessory and sign permits. Residential Permits Construction Permits Permits *Residential Construction includes: Single family dwellings, Duplexes and Apartments as well as residential remodels and additions, slabs, roofs, and swimming pools. $- $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 0 500 1,000 1,500 2,000 2,500 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 **Total Value $# Permits IssuedResidential Permits Construction Permits Total Value G-7 Miscellaneous Statistical Data Revised Jan, 2017 Park System Inventory 2017 PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS BACKSTOPS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART OTHER ANDERSON N 8.94 6 D O O 6   1/3 2 5F 30 ART & MYRA BRIGHT N 13.00 4 D  2 2  1/2 BARRACKS N 7.32 15 D 3  2 6 Dog Park, Horseshoes BEE CREEK & D.A. “ANDY” “ANDERSON ARBORETUM C 43.5 B D O O O 6 4  1/3 1/2 OF2 O4  O 237 Arboretum BILLIE MADELEY N 5.14 2 D 1 2 BRIDGEWOOD M 1.40 13 U 1/3 BRISON N 9.20 6 D  1/3 10 Bonfire Memorial Lights BROTHERS POND N 16.12 5 D  3 2  FP O1/2  1/2 2F BRIAN BACHMANN COMMUNITY PARK C 44.70 B D O3  O  O  O2 O2F OF6 4F O4  O 544 Skate Park, SWC Center, Horseshoes CARTER’S CROSSING N 7.34 4 D   1/8 CASTLEGATE N 8.26 13 D  2 2  O3P 1/3  O2 CASTLEROCK N 5.86 10 D  2 3 O1/3 F F COVE OF NANTUCKET N 3.92 12 D 1/3 CREEK VIEW N 14.01 10 D     O1/2  2F 7 School CRESCENT POINTE N 5.00 4 D 1/3 CY MILLER M 2.50 3 D   FP 1/3 O Police Dept. EASTGATE M 1.80 2 D  O EDELWEISS N 12.30 5 D   2  1/2  F F  10 EDELWEISS GARTENS N 13.60 10 D   2  O1/2  EMERALD FOREST N 4.59 8 D 2 O O1/3 O1/2 ETONBURY N 1.12 13 D O  GABBARD N 10.67 6 D  4 2  FP O1/3 2F GEORGIE K. FITCH N 11.30 5 D  2 2  O1/3 O 2F JACK & DOROTHY MILLER N 10.00 5 D O 3 2  1/3  ◌C F 2F School JOHN CROMPTON N 15.26 7 D O O O   FP 1  50 LEMONTREE N 15.40 6 D O 3   1 1/2 OF 37 LICK CREEK RN 515.54 D D 2 3 60 LIONS M 1.50 2 D 3 2 ◌C 10 LONGMIRE N 4.16 5 D 2 1/4 LUTHER JONES M 1.80 6 D  F MERRY OAKS N 4.60 2 D 2 2  O1/3  NORTHGATE PARK M 1.59 1 U OAKS N 7.50 2 D O O 7   1/4 ◌C O Disc Golf, Horseshoes PARKWAY M 1.90 2 D  2  PEBBLE CREEK N 10.20 11 D  2 4  1/2 ◌C 2F 2F School PHILLIPS N 3.76 13 D O  REATTA MEADOWS N 3.00 10 U RICHARD CARTER N 7.14 2 D O  1/3  State Historic SANDSTONE N 15.21 8 D     1/3   2F 4F 48 SMITH TRACT N 11.80 4 U G-8 Miscellaneous Statistical Data Revised Jan, 2017 PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS BACKSTOPS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART OTHER SONOMA N 7.16 10 U SOUTHEAST C 66.68 C U SOUTHERN OAKS N 14.49 10 D  2 2  1/3  Disc Golf SOUTHWEST N 9.42 6 D   P O1/3  STEEPLECHASE N 9.00 5 D  2 2  O1/2 O Dog Park STEPHEN C. BEACHY CENTRAL C 47.20 C D O3 O2 O 10 O  2FP 1 O1  O O3F O4F F O2  297 PARD Office, Batting Cages SUMMIT CROSSING N 8.81 4 U THOMAS C 16.10 C D O 5 4  O1  2 F O2  O 27 UNIVERSITY N 10.20 2 D   O2  P O1/2 22 Dog Park VETERANS ATHLETIC RA 150.00 C D O4 O O  O  1.5 O11F O5F 1269 O Veterans Memorial, History Mile, Batting Cage W.A. TARROW (W. Smith) C 21.26 B D O O O 2 O3  O1/3 ◌2CO1 O3F 2F SP 319 O Lincoln Center, State Historic WALLACE LAKE N 2.6 13 D  OP O1/8 O 20 WILDWOOD C 30.00 D U WINDWOOD M 1.37 4 D  2 2  Ο1 WOLF PEN CREEK C 47.17 C D O3 O 2 O  P O2  66 O Amphitheater, Green Room, Plaza, Disc Golf, Festival Site WOODCREEK N 6.60 8 D 2 O  1/3 O1/2 O WOODLAND HILLS N 14.40 9 D   O3  O1/2 QUANTITY PARK TYPE TOTAL ACREAGE* 8 Mini 13.86 39 Neighborhood 347.64 Total Neighborhood Park Acreage 361.50 9 Community 346.31 Total Community Park Acreage 346.31 1 Regional Nature 515.54 1 Regional Athletic 150.00 58 Total Parks ~ 1,374.11 Acres Developed Parks: 50 Parks Undeveloped Parks: 8 Parks * Cemeteries are not included in acreage totals. 2 Municipal Cemeteries 75 Acres * Mini parks are neighborhood parks, and as such, are included in the totals for Neighborhood Parks.**The Arboretum, as part of Bee Creek Park, is included in the total acreage for Community Parks. KEY A - Arboretum RN - Regional Nature Park C - Community Park RA - Regional Athletic Park D - Developed SP - Spray/Splash Park FP - Fishing Pond State Historic - State Marker on site F - Open Practice Fields U - Undeveloped M - Mini Park N - Neighborhood Park P - Pond (Non-fishing) O - Lighted Facilities - Unlighted Facilities PARK ACREAGE PER 1,000 RESIDENTS Neighborhood Park Acres per 1,000 (360.34 Acres) 3.52 Community Park Acres per 1,000 (346.31 Acres) 3.15 Total Acreage per 1,000 Residents 6.90 Based on March 2017 Population Estimate of 109,936 received from the Office of Planning & Development Services. G-9 Miscellaneous Statistical Data City of College Station College Station Utilities Statistics Utility Funds: Electric System: Connected Meters 41,169 Annual System Energy Sales 833,967 Peak Demand 207 Number of Substations 7 Miles of Distribution Lines 490 Overhead 202 Underground 288 Water System: Water Connections 44,000Gallons Per Capita Per Day:145 gal/day Number of Wells 9 Water Production Capacity 29,000,000 Number of Ground Storage Tanks 2 Total capacity (gallons)8,000,000 Number of Elevated Storage Tanks 2 Total capacity (gallons)5,000,000 Miles of Water Lines 444Average Daily Water Use 12 Million Gallons Sanitation Fund: Number of Residential Tons Collected 22,248 Number of Commercial Tons Collected 39,136 Recycling Tonnage 2,642 Clean/Green Tonnage 3,865 Number of Employees: Electric 78.5* Water 38.0** Sewer 49.0*** *Includes 2.0 FTE for approved SLA for 1 Substation Tech and 1 Assistant Warehouse Supervisor **Includes 1.0 FTE for approved SLA for 1.0 Engineering and Development Coordinator. ***No staffing increases requested for FY18 (as of September 2017) G-10 Miscellaneous Statistical Data General Gov't Dept Fiscal Services Dept Police Dept Fire Dept Planning & Dev Dept Public Works Dept Comm Services Dept Electric Dept Water Dept Waste-water Dept Parks & Rec Dept ITDeptGovernmental FundsMajor Governmental FundsGeneral Fund X X X X X X X X XDebt Service Fund X Non-Major Governmental FundsEconomic Development Fund XEfficiency Time Payment Fund X Capital Projects FundsGeneral Gov't Projects Fund XParks Projects Fund X Streets Projects Fund XSpecial Revenue FundsHotel Tax Fund X X XCommunity Development Fund XCDBG Local Account Fund X Roadway Maintenance Fund XWolf Pen Creek TIF Fund XSystem-wide Water Impact Fee Fund X System-wide WW Impact Fee Fund XCourt Technology Fee Fund XCourt Security Fee Fund X Juvenile Case Manager Fee Fund XTruancy Prevention Fee Fund XPolice Seizure Fund X Parkland Dedication Funds XSidewalk Zone Funds XMemorial Cemetery Fund XTX Ave Cemetery Endow. Fund XMemorial Cem Endow. Fund X Public, Ed & Gov't Fee Fund XWest Med Dist TIRZ #18 XEast Med Dist TIRZ #19 X R E Meyer Fund XDrainage Utility Fund XRoadway Impact Fee Funds XEnterprise FundsMajor Enterprise Funds FundsElectric Fund XWater Fund XWastewater Fund X Non-Major Enterprise FundsSanitation Fund XNorthgate Parking Fund X Capital Projects FundsElectric Projects Fund XWater Projects Fund X Wastewater Projects Fund XInternal Service FundsInsurance Funds X Equipment Replacement Fund XFleet Maintenance Fund XUtility Customer Service Fund X City of College Station Fund/Dept Relationship Matrix* *In many cases, the City Funds above are associated with multiple Departments. The relationships notated above are intended to reflect the Department(s) that is/are primarily responsible for the majority of the activity within the Fund. G-11 Miscellaneous Statistical Data H-1 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2008 PRINCIPAL - $9,455,000 Streets - $8,813,000; Traffic Signals and Safety System Improvements - $602,000; Park Projects $40,000; PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 395,000 4.000%25,072 420,072 8-15-18 17,172 17,172 437,244 845,000 2-15-19 410,000 4.000%17,172 427,172 8-15-19 8,972 8,972 436,144 435,000 2-15-20 435,000 4.125%8,972 443,972 8-15-20 0 0 443,972 0 Interest 77,359 H-2 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2009* PRINCIPAL - $3,335,000 Streets - $595,000; Traffic Signals and Safety System Improvements - $455,000; Park Projects $1,535,000; Fire Station #6 - $750,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 155,000 3.500%12,200 167,200 8-15-18 9,488 9,488 176,688 490,000 2-15-19 155,000 3.700%9,488 164,488 8-15-19 6,620 6,620 171,108 335,000 2-15-20 160,000 3.900%6,620 166,620 8-15-20 3,500 3,500 170,120 175,000 2-15-21 175,000 4.000%3,500 178,500 8-15-21 178,500 0 Interest 51,415 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2009 (Refunding) PRINCIPAL - $8,095,000 Refunding of Series 1998 (GOB), 1999 (GOB), 2000 (GOB) and 2000A (CO) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 430,000 3.500%24,613 454,613 8-15-18 17,088 17,088 471,700 910,000 2-15-19 445,000 3.500%17,088 462,088 8-15-19 9,300 9,300 471,388 465,000 2-15-20 465,000 4.000%9,300 474,300 474,300 0 Interest 77,388 H-3 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2010 PRINCIPAL - $19,635,000 Streets - $12,525,000; Park Projects $870,000; Fire Station #6 - $6,240,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 830,000 3.000%228,253 1,058,253 8-15-18 215,803 215,803 1,274,056 13,510,000 2-15-19 870,000 3.000%215,803 1,085,803 8-15-19 202,753 202,753 1,288,556 12,640,000 2-15-20 910,000 3.000%202,753 1,112,753 8-15-20 189,103 189,103 1,301,856 11,730,000 2-15-21 950,000 3.000%189,103 1,139,103 8-15-21 174,853 174,853 1,313,956 10,780,000 2-15-22 995,000 3.000%174,853 1,169,853 8-15-22 159,928 159,928 1,329,781 9,785,000 2-15-23 1,040,000 3.000%159,928 1,199,928 8-15-23 144,328 144,328 1,344,256 8,745,000 2-15-24 1,090,000 3.000%144,328 1,234,328 8-15-24 127,978 127,978 1,362,306 7,655,000 2-15-25 1,135,000 3.125%127,978 1,262,978 8-15-25 110,244 110,244 1,373,222 6,520,000 2-15-26 1,190,000 3.250%110,244 1,300,244 8-15-26 90,906 90,906 1,391,150 5,330,000 2-15-27 1,245,000 3.250%90,906 1,335,906 8-15-27 70,675 70,675 1,406,581 4,085,000 2-15-28 1,300,000 3.375%70,675 1,370,675 8-18-28 48,738 48,738 1,419,413 2,785,000 2-15-29 1,360,000 3.500%48,738 1,408,738 8-15-29 24,938 24,938 1,433,675 1,425,000 2-15-30 1,425,000 3.500%24,938 1,449,938 1,449,938 0 Interest 3,348,747 H-4 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2010 (Refunding) PRINCIPAL - $37,150,000 Refunding of Series 2000 (URB), 2001 (GOB, CO & URB) and 2002 (GOB, CO & URB) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 3,905,000 5.000%353,925 4,258,925 8-15-18 256,300 256,300 4,515,225 12,815,000 2-15-19 4,115,000 4.000%256,300 4,371,300 8-15-19 174,000 174,000 4,545,300 8,700,000 2-15-20 4,290,000 4.000%174,000 4,464,000 8-15-20 88,200 88,200 4,552,200 4,410,000 2-15-21 3,375,000 4.000%88,200 3,463,200 8-15-21 20,700 20,700 3,483,900 1,035,000 2-15-22 1,035,000 4.000%20,700 1,055,700 1,055,700 0 Interest 1,432,325 H-5 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2011 PRINCIPAL - $1,960,000 Streets/Transportation Projects - $700,000; Parks and Recreation Projects - $1,260,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 225,000 1.750%1,969 226,969 8-15-18 0 0 226,969 0 Interest 1,969 H-6 Debt Service Schedules H-7 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2012 PRINCIPAL - $4,435,000 Streets - $4,260,000; Park Projects $175,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 140,000 4.000%52,816 192,816 8-15-18 50,016 50,016 242,831 2,675,000 2-15-19 145,000 5.000%50,016 195,016 8-15-19 46,391 46,391 241,406 2,530,000 2-15-20 150,000 5.000%46,391 196,391 8-15-20 42,641 42,641 239,031 2,380,000 2-15-21 160,000 5.000%42,641 202,641 8-15-21 38,641 38,641 241,281 2,220,000 2-15-22 165,000 3.000%38,641 203,641 8-15-22 36,166 36,166 239,806 2,055,000 2-15-23 170,000 5.000%36,166 206,166 8-15-23 31,916 31,916 238,081 1,885,000 2-15-24 180,000 5.000%31,916 211,916 8-15-24 27,416 27,416 239,331 1,705,000 2-15-25 185,000 3.000%27,416 212,416 8-15-25 24,641 24,641 237,056 1,520,000 2-15-26 195,000 3.000%24,641 219,641 8-15-26 21,716 21,716 241,356 1,325,000 2-15-27 205,000 3.125%21,716 226,716 8-15-27 18,513 18,513 245,228 1,120,000 2-15-28 210,000 3.125%18,513 228,513 8-18-28 15,231 15,231 243,744 910,000 2-15-29 215,000 3.250%15,231 230,231 8-15-29 11,738 11,738 241,969 695,000 2-15-30 225,000 3.250%11,738 236,738 8-15-30 8,081 8,081 244,819 470,000 2-15-31 230,000 3.375%8,081 238,081 8-15-31 4,200 4,200 242,281 240,000 2-15-32 240,000 3.500%4,200 244,200 244,200 0 Interest 807,422 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2012 Refunding PRINCIPAL - $16,850,000 Refunding of Series 2003 (GOB & URB Refunding), 2004 (GOB and Refunding), 2003A (CO & URB) and 2004 (CO) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 1,335,000 4.000%243,900 1,578,900 8-15-18 217,200 217,200 1,796,100 8,840,000 2-15-19 1,410,000 5.000%217,200 1,627,200 8-15-19 181,950 181,950 1,809,150 7,430,000 2-15-20 1,485,000 5.000%181,950 1,666,950 8-15-20 144,825 144,825 1,811,775 5,945,000 2-15-21 1,565,000 5.000%144,825 1,709,825 8-15-21 105,700 105,700 1,815,525 4,380,000 2-15-22 1,645,000 *105,700 1,750,700 8-15-22 68,375 68,375 1,819,075 2,735,000 2-15-23 1,735,000 5.000%68,375 1,803,375 8-15-23 25,000 25,000 1,828,375 1,000,000 2-15-24 1,000,000 5.000%25,000 1,025,000 8-15-24 0 1,025,000 0 Interest 1,730,000 *Denotes bifurcated maturity. H-8 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 PRINCIPAL - $9,020,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 9,020,000 2-15-18 305,000 4.000%150,784 455,784 8-15-18 144,684 144,684 600,469 6,600,000 2-15-19 315,000 5.000%144,684 459,684 8-15-19 136,809 136,809 596,494 6,285,000 2-15-20 335,000 5.000%136,809 471,809 8-15-20 128,434 128,434 600,244 5,950,000 2-15-21 345,000 *128,434 473,434 8-15-21 123,259 123,259 596,694 5,605,000 2-15-22 360,000 5.000%123,259 483,259 8-15-22 114,259 114,259 597,519 5,245,000 2-15-23 375,000 5.000%114,259 489,259 8-15-23 104,884 104,884 594,144 4,870,000 2-15-24 395,000 5.000%104,884 499,884 8-15-24 95,009 95,009 594,894 4,475,000 2-15-25 420,000 5.000%95,009 515,009 8-15-25 84,509 84,509 599,519 4,055,000 2-15-26 440,000 4.000%84,509 524,509 8-15-26 75,709 75,709 600,219 3,615,000 2-15-27 455,000 4.000%75,709 530,709 8-15-27 66,609 66,609 597,319 3,160,000 2-15-28 475,000 4.000%66,609 541,609 8-18-28 57,109 57,109 598,719 2,685,000 2-15-29 495,000 4.125%57,109 552,109 8-15-29 46,900 46,900 599,009 2,190,000 2-15-30 510,000 4.250%46,900 556,900 8-15-30 36,063 36,063 592,963 1,680,000 2-15-31 540,000 4.250%36,063 576,063 8-15-31 24,588 24,588 600,650 1,140,000 2-15-32 560,000 4.250%24,588 584,588 8-15-32 12,688 12,688 597,275 580,000 2-15-33 580,000 4.375%12,688 592,688 592,688 0 Interest 2,653,816 *Denotes bifurcated maturity. Streets Capital Projects - $6,525,000 and Parks Capital Projects - $2,725,000 *Due to the premium and discount received on this debt issue, the City only had to issue $9,020,000 in bonds. Total debt proceeds received were $9,250,000. A premium of $230,000 was paid to the City. H-9 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 Refunding PRINCIPAL - $11,740,000 Refunding of Series 2005 (GOB, CO & URB) and portion of 2005A (URB) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 11,740,000 2-15-18 990,000 4.000%201,500 1,191,500 8-15-18 181,700 181,700 1,373,200 7,440,000 2-15-19 880,000 5.000%181,700 1,061,700 8-15-19 159,700 159,700 1,221,400 6,560,000 2-15-20 935,000 5.000%159,700 1,094,700 8-15-20 136,325 136,325 1,231,025 5,625,000 2-15-21 1,000,000 *136,325 1,136,325 8-15-21 115,625 115,625 1,251,950 4,625,000 2-15-22 1,055,000 5.000%115,625 1,170,625 8-15-22 89,250 89,250 1,259,875 3,570,000 2-15-23 1,120,000 5.000%89,250 1,209,250 8-15-23 61,250 61,250 1,270,500 2,450,000 2-15-24 1,190,000 5.000%61,250 1,251,250 8-15-24 31,500 31,500 1,282,750 1,260,000 2-15-25 1,260,000 5.000%31,500 1,291,500 8-15-25 0 1,291,500 0 Interest 1,752,200 *Denotes bifurcated maturity. H-10 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 PRINCIPAL - $12,695,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 12,695,000 2-15-18 460,000 5.000%233,513 693,513 8-15-18 222,013 222,013 915,525 10,905,000 2-15-19 485,000 5.000%222,013 707,013 8-15-19 209,888 209,888 916,900 10,420,000 2-15-20 510,000 5.000%209,888 719,888 8-15-20 197,138 197,138 917,025 9,910,000 2-15-21 530,000 3.000%197,138 727,138 8-15-21 189,188 189,188 916,325 9,380,000 2-15-22 550,000 3.000%189,188 739,188 8-15-22 180,938 180,938 920,125 8,830,000 2-15-23 570,000 5.000%180,938 750,938 8-15-23 166,688 166,688 917,625 8,260,000 2-15-24 600,000 5.000%166,688 766,688 8-15-24 151,688 151,688 918,375 7,660,000 2-15-25 630,000 5.000%151,688 781,688 8-15-25 135,938 135,938 917,625 7,030,000 2-15-26 665,000 5.000%135,938 800,938 8-15-26 119,313 119,313 920,250 6,365,000 2-15-27 695,000 4.000%119,313 814,313 8-15-27 105,413 105,413 919,725 5,670,000 2-15-28 720,000 4.000%105,413 825,413 8-18-28 91,013 91,013 916,425 4,950,000 2-15-29 750,000 4.000%91,013 841,013 8-15-29 76,013 76,013 917,025 4,200,000 2-15-30 780,000 4.000%76,013 856,013 8-15-30 60,413 60,413 916,425 3,420,000 2-15-31 810,000 3.500%60,413 870,413 8-15-31 46,238 46,238 916,650 2,610,000 2-15-32 840,000 3.500%46,238 886,238 8-15-32 31,538 31,538 917,775 1,770,000 2-15-33 870,000 3.500%31,538 901,538 8-15-33 16,313 16,313 917,850 900,000 2-15-34 900,000 3.625%16,313 916,313 916,313 0 Interest 4,232,963 Streets Capital Projects - $7,610,000, Facility Capital Projects - $500,000 and Parks Capital Projects - $5,580,000 *Due to the premium and discount received on this debt issue, ta total of $12,695,000 in bonds was issued. Total debt proceeds received were $13,690,000. A premium of $995,000 was paid to the City. H-11 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 Refunding PRINCIPAL - $23,170,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 23,170,000 2-15-18 2,005,000 5.000%378,400 2,383,400 8-15-18 328,275 328,275 2,711,675 14,495,000 2-15-19 1,500,000 5.000%328,275 1,828,275 8-15-19 290,775 290,775 2,119,050 12,995,000 2-15-20 1,590,000 5.000%290,775 1,880,775 8-15-20 251,025 251,025 2,131,800 11,405,000 2-15-21 1,670,000 3.000%251,025 1,921,025 8-15-21 225,975 225,975 2,147,000 9,735,000 2-15-22 1,740,000 3.000%225,975 1,965,975 8-15-22 199,875 199,875 2,165,850 7,995,000 2-15-23 1,825,000 5.000%199,875 2,024,875 8-15-23 154,250 154,250 2,179,125 6,170,000 2-15-24 1,940,000 5.000%154,250 2,094,250 8-15-24 105,750 105,750 2,200,000 4,230,000 2-15-25 2,055,000 5.000%105,750 2,160,750 8-15-25 54,375 54,375 2,215,125 2,175,000 2-15-26 2,175,000 5.000%54,375 2,229,375 Interest 3,599,000 Refunding of Series 2006 (GOB, CO & URB) and portion of 2005A (URB) H-12 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2016 PRINCIPAL - $8,265,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 8,265,000 2-15-18 280,000 5.000%141,613 421,613 8-15-18 134,613 134,613 556,225 7,710,000 2-15-19 295,000 5.000%134,613 429,613 8-15-19 127,238 127,238 556,850 7,415,000 2-15-20 310,000 5.000%127,238 437,238 8-15-20 119,488 119,488 556,725 7,105,000 2-15-21 325,000 5.000%119,488 444,488 8-15-21 111,363 111,363 555,850 6,780,000 2-15-22 345,000 5.000%111,363 456,363 8-15-22 102,738 102,738 559,100 6,435,000 2-15-23 360,000 5.000%102,738 462,738 8-15-23 93,738 93,738 556,475 6,075,000 2-15-24 380,000 5.000%93,738 473,738 8-15-24 84,238 84,238 557,975 5,695,000 2-15-25 400,000 5.000%84,238 484,238 8-15-25 74,238 74,238 558,475 5,295,000 2-15-26 420,000 5.000%74,238 494,238 8-15-26 63,738 63,738 557,975 4,875,000 2-15-27 435,000 2.000%63,738 498,738 8-15-27 59,388 59,388 558,125 4,440,000 2-15-28 445,000 2.125%59,388 504,388 8-15-28 54,659 54,659 559,047 3,995,000 2-15-29 455,000 2.250%54,659 509,659 8-15-29 49,541 49,541 559,200 3,540,000 2-15-30 465,000 2.375%49,541 514,541 8-15-30 44,019 44,019 558,559 3,075,000 2-15-31 475,000 2.500%44,019 519,019 8-15-31 38,081 38,081 557,100 2,600,000 2-15-32 490,000 2.625%38,081 528,081 8-15-32 31,650 31,650 559,731 2,110,000 2-15-33 505,000 3.000%31,650 536,650 8-15-33 24,075 24,075 560,725 1,605,000 2-15-34 520,000 3.000%24,075 544,075 8-15-34 16,275 16,275 560,350 1,085,000 2-15-35 535,000 3.000%16,275 551,275 8-15-35 8,250 8,250 559,525 550,000 2-15-36 550,000 3.000%8,250 558,250 558,250 Interest 2,616,263 . Street Projects - $4,600,000 and Library Expansion - $4,185,000 *Due to the premium and discount received on this debt issue, a total of $8,265,000 in bonds was issued. Total debt proceeds received were $8,785,000. A premium of $520,000 was paid to the City. H-13 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2016 Refunding PRINCIPAL - $32,625,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 32,625,000 2-15-18 1,810,000 5.000%667,550 2,477,550 8-15-18 622,300 622,300 3,099,850 28,620,000 2-15-19 1,105,000 5.000%622,300 1,727,300 8-15-19 594,675 594,675 2,321,975 27,515,000 2-15-20 1,165,000 5.000%594,675 1,759,675 8-15-20 565,550 565,550 2,325,225 26,350,000 2-15-21 2,875,000 5.000%565,550 3,440,550 8-15-21 493,675 493,675 3,934,225 23,475,000 2-15-22 3,055,000 5.000%493,675 3,548,675 8-15-22 417,300 417,300 3,965,975 20,420,000 2-15-23 3,245,000 5.000%417,300 3,662,300 8-15-23 336,175 336,175 3,998,475 17,175,000 2-15-24 3,415,000 5.000%336,175 3,751,175 8-15-24 250,800 250,800 4,001,975 13,760,000 2-15-25 3,620,000 5.000%250,800 3,870,800 8-15-25 160,300 160,300 4,031,100 10,140,000 2-15-26 3,830,000 5.000%160,300 3,990,300 8-15-26 64,550 64,550 4,054,850 6,310,000 2-15-27 3,990,000 2.000%64,550 4,054,550 8-15-27 24,650 24,650 4,079,200 2,320,000 2-15-28 2,320,000 2.125%24,650 2,344,650 2,344,650 Interest 7,727,500 . Refunding of Series 2006 (GOB), Series 2007 (GOB, CO and URB), and portions of Series 2008 (GOB and CO) H-14 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2017 PRINCIPAL - $17,390,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 16,505,000 2-15-18 490,000 4.000%369,420 859,420 8-15-18 284,428 284,428 1,143,848 16,015,000 2-15-19 585,000 5.000%284,428 869,428 8-15-19 269,803 269,803 1,139,231 15,430,000 2-15-20 605,000 2.000%269,803 874,803 8-15-20 263,753 263,753 1,138,556 14,825,000 2-15-21 615,000 2.000%263,753 878,753 8-15-21 257,603 257,603 1,136,356 14,210,000 2-15-22 640,000 5.000%257,603 897,603 8-15-22 241,603 241,603 1,139,206 13,570,000 2-15-23 675,000 5.000%241,603 916,603 8-15-23 224,728 224,728 1,141,331 12,895,000 2-15-24 710,000 5.000%224,728 934,728 8-15-24 206,978 206,978 1,141,706 12,185,000 2-15-25 745,000 5.000%206,978 951,978 8-15-25 188,353 188,353 1,140,331 11,440,000 2-15-26 780,000 5.000%188,353 968,353 8-15-26 168,853 168,853 1,137,206 10,660,000 2-15-27 825,000 5.000%168,853 993,853 8-15-27 148,228 148,228 1,142,081 9,835,000 2-15-28 855,000 3.000%148,228 1,003,228 8-15-28 135,403 135,403 1,138,631 8,980,000 2-15-29 880,000 3.000%135,403 1,015,403 8-15-29 122,203 122,203 1,137,606 8,100,000 2-15-30 910,000 3.000%122,203 1,032,203 8-15-30 108,553 108,553 1,140,756 7,190,000 2-15-31 940,000 3.000%108,553 1,048,553 8-15-31 94,453 94,453 1,143,006 6,250,000 2-15-32 965,000 3.000%94,453 1,059,453 8-15-32 79,978 79,978 1,139,431 5,285,000 2-15-33 995,000 3.000%79,978 1,074,978 8-15-33 65,053 65,053 1,140,031 4,290,000 2-15-34 1,025,000 3.000%65,053 1,090,053 8-15-34 49,678 49,678 1,139,731 3,265,000 2-15-35 1,055,000 3.000%49,678 1,104,678 8-15-35 33,853 33,853 1,138,531 2,210,000 2-15-36 1,085,000 3.000%33,853 1,118,853 8-15-36 17,578 17,578 1,136,431 1,125,000 2-15-37 1,125,000 3.125%17,578 1,142,578 1,142,578 Interest 5,637,741 . Street Projects - $13,690,000 and Library Expansion - $3,700,000 *Due to the premium and discount received on this debt issue, a total of $16,505,000 in bonds was issued. Total debt proceeds received were $17,390,000. A premium of $885,000 was paid to the City. H-15 Debt Service Schedules H-16 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2017 Refunding PRINCIPAL - $13,295,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 13,295,000 2-15-18 - - 368,976 368,976 8-15-18 293,875 293,875 662,851 13,295,000 2-15-19 - - 293,875 293,875 8-15-19 293,875 293,875 587,750 13,295,000 2-15-20 - - 293,875 293,875 8-15-20 293,875 293,875 587,750 13,295,000 2-15-21 - - 293,875 293,875 8-15-21 293,875 293,875 587,750 13,295,000 2-15-22 1,355,000 5.000%293,875 1,648,875 8-15-22 260,000 260,000 1,908,875 11,940,000 2-15-23 1,445,000 5.000%260,000 1,705,000 8-15-23 223,875 223,875 1,928,875 10,495,000 2-15-24 1,525,000 5.000%223,875 1,748,875 8-15-24 185,750 185,750 1,934,625 8,970,000 2-15-25 1,620,000 5.000%185,750 1,805,750 8-15-25 145,250 145,250 1,951,000 7,350,000 2-15-26 1,705,000 5.000%145,250 1,850,250 8-15-26 102,625 102,625 1,952,875 5,645,000 2-15-27 1,795,000 5.000%102,625 1,897,625 8-15-27 57,750 57,750 1,955,375 3,850,000 2-15-28 1,890,000 3.000%57,750 1,947,750 8-15-28 29,400 29,400 1,977,150 1,960,000 2-15-29 1,960,000 3.000%29,400 1,989,400 1,989,400 Interest 4,729,276 . Refunding of Series 2009 (GOB and CO) DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2008* PRINCIPAL - $26,440,000 Street Projects $1,800,000; Park Projects $1,427,000; Cemetery Project $6,748,000; Municipal Facility Improvements $250,000; Wireless Infrastructure $200,000; Electric Projects $6,700,000; Water Projects $6,900,000; WW Projects $2,200,000; Issuance Costs $215,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 1,170,000 4.000%74,913 1,244,913 8-15-18 51,513 51,513 1,296,425 2,535,000 2-15-19 1,235,000 4.000%51,513 1,286,513 8-15-19 26,813 26,813 1,313,325 1,300,000 2-15-20 1,300,000 4.125%26,813 1,326,813 Interest 231,563 *These bonds were included in the FY16 GOB Refunding. H-17 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2009** PRINCIPAL - $29,010,000 Cemetery Project - $540,000; Technology Projects - $2,710,000; Convention Center - $915,000*; Landfill - $5,120,000; Electric Projects - $12,095,000; Water Projects - $7,500,000; Debt Issuance Cost - $150,000 *$2,305,000 of Convention Center debt was defeased in FY12 thereby reducing the prinicpal outstanding to $600,000 (payments of $315,000 made prior to defesance). The $600,000 Convention Center debt balance was transferred to the Electric Fund in FY13 in lieu of additional debt issuance in that fund. PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 1,105,000 3.500%91,281 1,196,281 8-15-18 71,944 71,944 1,268,225 3,670,000 2-15-19 1,165,000 3.750%71,944 1,236,944 8-15-19 50,100 50,100 1,287,044 2,505,000 2-15-20 1,220,000 4.000%50,100 1,270,100 8-15-20 25,700 25,700 1,295,800 1,285,000 2-15-21 1,285,000 4.000%25,700 1,310,700 8-15-21 1,310,700 0 Interest 386,769 **These bonds were included in the FY17 GOB Refunding. H-18 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2010 PRINCIPAL - $3,900,000 Arts Council of Brazos Valley Building - $520,000; Electric Projects - $2,530,000; Information Technology Projects - $410,000; Wastewater Projects - $300,000; Debt Issuance Cost - $140,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 125,000 2.500%32,997 157,997 8-15-18 31,434 31,434 189,431 1,995,000 2-15-19 130,000 2.500%31,434 161,434 8-15-19 29,809 29,809 191,244 1,865,000 2-15-20 135,000 2.500%29,809 164,809 8-15-20 28,122 28,122 192,931 1,730,000 2-15-21 140,000 3.000%28,122 168,122 8-15-21 26,022 26,022 194,144 1,590,000 2-15-22 145,000 3.000%26,022 171,022 8-15-22 23,847 23,847 194,869 1,445,000 2-15-23 155,000 3.000%23,847 178,847 8-15-23 21,522 21,522 200,369 1,290,000 2-15-24 160,000 3.000%21,522 181,522 8-15-24 19,122 19,122 200,644 1,130,000 2-15-25 170,000 3.125%19,122 189,122 8-15-25 16,466 16,466 205,588 960,000 2-15-26 175,000 3.250%16,466 191,466 8-15-26 13,622 13,622 205,088 785,000 2-15-27 185,000 3.375%13,622 198,622 8-15-27 10,500 10,500 209,122 600,000 2-15-28 190,000 3.500%10,500 200,500 8-15-28 7,175 7,175 207,675 410,000 2-15-29 200,000 3.500%7,175 207,175 8-15-29 3,675 3,675 210,850 210,000 2-15-30 210,000 3.500%3,675 213,675 213,675 0 Interest 495,628 H-19 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2011 PRINCIPAL - $7,935,000 Electric Projects - $4,790,000; Wastewater Projects - $3,130,000; Gen'l Gov't Debt Issuance Costs - $15,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 325,000 2.000%90,666 415,666 8-15-18 87,416 87,416 503,083 5,880,000 2-15-19 340,000 2.250%87,416 427,416 8-15-19 83,591 83,591 511,008 5,540,000 2-15-20 355,000 2.250%83,591 438,591 8-15-20 79,598 79,598 518,189 5,185,000 2-15-21 370,000 2.200%79,598 449,598 8-15-21 75,528 75,528 525,125 4,815,000 2-15-22 390,000 2.400%75,528 465,528 8-15-22 70,848 70,848 536,375 4,425,000 2-15-23 405,000 2.600%70,848 475,848 8-15-23 65,583 65,583 541,430 4,020,000 2-15-24 430,000 2.800%65,583 495,583 8-15-24 59,563 59,563 555,145 3,590,000 2-15-25 445,000 3.000%59,563 504,563 8-15-25 52,888 52,888 557,450 3,145,000 2-15-26 465,000 3.100%52,888 517,888 8-15-26 45,680 45,680 563,568 2,680,000 2-15-27 490,000 3.200%45,680 535,680 8-15-27 37,840 37,840 573,520 2,190,000 2-15-28 510,000 3.300%37,840 547,840 8-15-28 29,425 29,425 577,265 1,680,000 2-15-29 535,000 3.400%29,425 564,425 8-15-29 20,330 20,330 584,755 1,145,000 2-15-30 560,000 3.500%20,330 580,330 8-15-30 10,530 10,530 590,860 585,000 2-15-31 585,000 3.600%10,530 595,530 595,530 0 Interest 1,528,301 H-20 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2012 PRINCIPAL - $16,415,000* Electric Projects - $8,000,000; Water Projects - $3,000,000; Wastewater Projects - $6,000,000; Debt Issuance Costs - $215,000 *Due to the premium and discount received on this debt issue, the City only had to issue $16.415 million in bonds. Total Debt proceeds received = $17.215 million. Premium of $800,000 was paid to the City. PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-18 700,000 3.000%238,106 938,106 8-15-18 227,606 227,606 1,165,713 12,655,000 2-15-19 725,000 3.000%227,606 952,606 8-15-19 216,731 216,731 1,169,338 11,930,000 2-15-20 740,000 3.000%216,731 956,731 8-15-20 205,631 205,631 1,162,363 11,190,000 2-15-21 765,000 4.000%205,631 970,631 8-15-21 190,331 190,331 1,160,963 10,425,000 2-15-22 795,000 4.000%190,331 985,331 8-15-22 174,431 174,431 1,159,763 9,630,000 2-15-23 830,000 4.000%174,431 1,004,431 8-15-23 157,831 157,831 1,162,263 8,800,000 2-15-24 860,000 3.000%157,831 1,017,831 8-15-24 144,931 144,931 1,162,763 7,940,000 2-15-25 885,000 3.000%144,931 1,029,931 8-15-25 131,656 131,656 1,161,588 7,055,000 2-15-26 910,000 3.000%131,656 1,041,656 8-15-26 118,006 118,006 1,159,663 6,145,000 2-15-27 935,000 3.125%118,006 1,053,006 8-15-27 103,397 103,397 1,156,403 5,210,000 2-15-28 965,000 3.125%103,397 1,068,397 8-15-28 88,319 88,319 1,156,716 4,245,000 2-15-29 1,000,000 3.250%88,319 1,088,319 8-15-29 72,069 72,069 1,160,388 3,245,000 2-15-30 1,035,000 3.250%72,069 1,107,069 8-15-30 55,250 55,250 1,162,319 2,210,000 2-15-31 1,075,000 5.000%55,250 1,130,250 8-15-31 28,375 28,375 1,158,625 1,135,000 2-15-32 1,135,000 5.000%28,375 1,163,375 1,163,375 0 Interest 4,067,238 H-21 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2013 PRINCIPAL - $10,230,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 10,230,000 2-15-18 400,000 4.000%175,972 575,972 8-15-18 167,972 167,972 743,944 8,335,000 2-15-19 415,000 5.000%167,972 582,972 8-15-19 157,597 157,597 740,569 7,920,000 2-15-20 435,000 4.000%157,597 592,597 8-15-20 148,897 148,897 741,494 7,485,000 2-15-21 455,000 3.000%148,897 603,897 8-15-21 142,072 142,072 745,969 7,030,000 2-15-22 470,000 4.000%142,072 612,072 8-15-22 132,672 132,672 744,744 6,560,000 2-15-23 490,000 4.000%132,672 622,672 8-15-23 122,872 122,872 745,544 6,070,000 2-15-24 510,000 3.250%122,872 632,872 8-15-24 114,584 114,584 747,456 5,560,000 2-15-25 525,000 3.500%114,584 639,584 8-15-25 105,397 105,397 744,981 5,035,000 2-15-26 540,000 4.000%105,397 645,397 8-15-26 94,597 94,597 739,994 4,495,000 2-15-27 565,000 4.000%94,597 659,597 8-15-27 83,297 83,297 742,894 3,930,000 2-15-28 590,000 4.000%83,297 673,297 8-15-28 71,497 71,497 744,794 3,340,000 2-15-29 615,000 4.125%71,497 686,497 8-15-29 58,813 58,813 745,309 2,725,000 2-15-30 640,000 4.250%58,813 698,813 8-15-30 45,213 45,213 744,025 2,085,000 2-15-31 665,000 4.250%45,213 710,213 8-15-31 31,081 31,081 741,294 1,420,000 2-15-32 695,000 4.250%31,081 726,081 8-15-32 16,313 16,313 742,394 725,000 2-15-33 725,000 4.500%16,313 741,313 741,313 0 Interest 3,161,716 Electric Projects - $8,250,000 and Wastewater Projects - $2,000,000 *Due to the premium and discount received on this debt issue, the City only had to issue $10,230,000 in bonds. Total debt proceeds received were $10,250,000. A premium of $20,000 was paid to the City. H-22 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTSCertificates of Obligation, Series 2014 PRINCIPAL - $34,005,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 34,005,000 2-15-18 1,585,000 5.000%710,488 2,295,488 8-15-18 670,863 670,863 2,966,350 27,865,000 2-15-19 1,670,000 5.000%670,863 2,340,863 8-15-19 629,113 629,113 2,969,975 26,195,000 2-15-20 1,685,000 5.000%629,113 2,314,113 8-15-20 599,626 599,626 2,913,738 24,510,000 2-15-21 1,750,000 5.000%599,626 2,349,626 8-15-21 569,000 569,000 2,918,626 22,760,000 2-15-22 1,825,000 5.000%569,000 2,394,000 8-15-22 523,375 523,375 2,917,375 20,935,000 2-15-23 1,920,000 5.000%523,375 2,443,375 8-15-23 475,375 475,375 2,918,750 19,015,000 2-15-24 2,025,000 5.000%475,375 2,500,375 8-15-24 424,750 424,750 2,925,125 16,990,000 2-15-25 1,345,000 5.000%424,750 1,769,750 8-15-25 391,125 391,125 2,160,875 15,645,000 2-15-26 1,410,000 5.000%391,125 1,801,125 8-15-26 355,875 355,875 2,157,000 14,235,000 2-15-27 1,480,000 5.000%355,875 1,835,875 8-15-27 318,875 318,875 2,154,750 12,755,000 2-15-28 1,560,000 5.000%318,875 1,878,875 8-15-28 279,875 279,875 2,158,750 11,195,000 2-15-29 1,640,000 5.000%279,875 1,919,875 8-15-29 238,875 238,875 2,158,750 9,555,000 2-15-30 1,730,000 5.000%238,875 1,968,875 8-15-30 195,625 195,625 2,164,500 7,825,000 2-15-31 1,815,000 5.000%195,625 2,010,625 8-15-31 150,250 150,250 2,160,875 6,010,000 2-15-32 1,905,000 5.000%150,250 2,055,250 8-15-32 102,625 102,625 2,157,875 4,105,000 2-15-33 2,000,000 5.000%102,625 2,102,625 8-15-33 52,625 52,625 2,155,250 2,105,000 2-15-34 2,105,000 5.000%52,625 2,157,625 Interest 12,666,189 . IT Projects - $5,105,000; Street Projects - $6,940,000 Electric Projects - $8,750,000, Water Projects- $6,500,000 and Wastewater Projects - $11,400,000 *Due to the premium and discount received on this debt issue, $34,005,000 in bonds were issued. Total debt proceeds received were $38,695,000. A premium of $4,690,000 was paid to the City. H-23 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2016 PRINCIPAL - $25,720,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 25,720,000 2-15-18 1,025,000 5.000%461,109 1,486,109 8-15-18 435,484 435,484 1,921,594 22,650,000 2-15-19 1,085,000 5.000%435,484 1,520,484 8-15-19 408,359 408,359 1,928,844 21,565,000 2-15-20 1,140,000 5.000%408,359 1,548,359 8-15-20 379,859 379,859 1,928,219 20,425,000 2-15-21 1,195,000 5.000%379,859 1,574,859 8-15-21 349,984 349,984 1,924,844 19,230,000 2-15-22 1,260,000 5.000%349,984 1,609,984 8-15-22 318,484 318,484 1,928,469 17,970,000 2-15-23 1,315,000 5.000%318,484 1,633,484 8-15-23 285,609 285,609 1,919,094 16,655,000 2-15-24 1,390,000 5.000%285,609 1,675,609 8-15-24 250,859 250,859 1,926,469 15,265,000 2-15-25 1,460,000 4.000%250,859 1,710,859 8-15-25 214,359 214,359 1,925,219 13,805,000 2-15-26 1,535,000 2.000%214,359 1,749,359 8-15-26 175,984 175,984 1,925,344 12,270,000 2-15-27 1,085,000 2.250%175,984 1,260,984 8-15-27 154,284 154,284 1,415,269 11,185,000 2-15-28 1,115,000 2.375%154,284 1,269,284 8-15-28 143,134 143,134 1,412,419 10,070,000 2-15-29 1,140,000 3.000%143,134 1,283,134 8-15-29 130,309 130,309 1,413,444 8,930,000 2-15-30 1,165,000 3.000%130,309 1,295,309 8-15-30 116,475 116,475 1,411,784 7,765,000 2-15-31 1,200,000 3.000%116,475 1,316,475 8-15-31 98,475 98,475 1,414,950 6,565,000 2-15-32 1,235,000 3.000%98,475 1,333,475 8-15-32 79,950 79,950 1,413,425 5,330,000 2-15-33 1,275,000 3.000%79,950 1,354,950 8-15-33 60,825 60,825 1,415,775 4,055,000 2-15-34 1,310,000 3.000%60,825 1,370,825 8-15-34 41,175 41,175 1,412,000 2,745,000 2-15-35 1,350,000 3.000%41,175 1,391,175 8-15-35 20,925 20,925 1,412,100 1,395,000 2-15-36 1,395,000 3.000%20,925 1,415,925 Interest 7,790,185 . Street Projects - $17,050,000; Police Station Design - $3,000,000; Water Projects- $7,900,000 *Due to the premium and discount received on this debt issue, $25,720,000 in bonds were issued. Total debt proceeds received were $27,950,000. A premium of $2,230,000 was paid to the City. H-24 Debt Service Schedules DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2017 PRINCIPAL - $57,725,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 57,725,000 2-15-18 3,360,000 5.000%1,574,557 4,934,557 8-15-18 1,170,072 1,170,072 6,104,629 54,365,000 2-15-19 2,100,000 5.000%1,170,072 3,270,072 8-15-19 1,117,572 1,117,572 4,387,644 52,265,000 2-15-20 2,200,000 5.000%1,117,572 3,317,572 8-15-20 1,062,572 1,062,572 4,380,144 50,065,000 2-15-21 2,310,000 5.000%1,062,572 3,372,572 8-15-21 1,004,822 1,004,822 4,377,394 47,755,000 2-15-22 2,440,000 5.000%1,004,822 3,444,822 8-15-22 943,822 943,822 4,388,644 45,315,000 2-15-23 2,555,000 5.000%943,822 3,498,822 8-15-23 879,947 879,947 4,378,769 42,760,000 2-15-24 2,675,000 5.000%879,947 3,554,947 8-15-24 813,072 813,072 4,368,019 40,085,000 2-15-25 2,545,000 5.000%813,072 3,358,072 8-15-25 749,447 749,447 4,107,519 37,540,000 2-15-26 2,675,000 5.000%749,447 3,424,447 8-15-26 682,572 682,572 4,107,019 34,865,000 2-15-27 2,810,000 5.000%682,572 3,492,572 8-15-27 612,322 612,322 4,104,894 32,055,000 2-15-28 2,620,000 5.000%612,322 3,232,322 8-15-28 546,822 546,822 3,779,144 29,435,000 2-15-29 2,760,000 5.000%546,822 3,306,822 8-15-29 477,822 477,822 3,784,644 26,675,000 2-15-30 2,900,000 5.000%477,822 3,377,822 8-15-30 405,322 405,322 3,783,144 23,775,000 2-15-31 3,045,000 5.000%405,322 3,450,322 8-15-31 329,197 329,197 3,779,519 20,730,000 2-15-32 3,185,000 4.000%329,197 3,514,197 8-15-32 265,497 265,497 3,779,694 17,545,000 2-15-33 3,300,000 3.000%265,497 3,565,497 8-15-33 215,997 215,997 3,781,494 14,245,000 2-15-34 3,405,000 3.000%215,997 3,620,997 8-15-34 164,922 164,922 3,785,919 10,840,000 2-15-35 3,510,000 3.000%164,922 3,674,922 8-15-35 112,272 112,272 3,787,194 7,330,000 2-15-36 3,615,000 3.000%112,272 3,727,272 8-15-36 58,047 58,047 3,785,319 3,715,000 2-15-37 3,715,000 3.125%58,047 3,773,047 3,773,047 Interest 24,798,788 . Street Projects - $21,135,000; Parks Projects - $1,025,000; Police Station Construction - $25,000,000; Technology Projects - $550,000; Public Safety Projects - $2,535,000; City Gateway Project - $175,000; Water Projects- $8,420,000; Wastewater Projects (LCWWTP Expansion) - $5,000,000 *Due to the premium and discount received on this debt issue, $25,720,000 in bonds were issued. Total debt proceeds received were $63,840,000. A premium of $6,115,000 was paid to the City. H-25 Debt Service Schedules I-1 General Fund Transfers and Other (Sources) Uses General Fund Transfers and Other (Sources) Uses The General Fund has several different types of transfers and other sources and uses of funds as reported in the bottom sections of the General Fund Fund Summary. This appendix provides the details within the categories of General & Administrative Transfers, Interfund Transfers, Public Agency Funding, Consulting Services, Capital Projects and Other. The General and Administrative (G&A) Transfers are used to reflect the recovery of the costs associated with the administrative services provided by service departments within the General Fund to other funds. Administrative services within the General Fund include accounting, purchasing, technology, budgeting, legal, human resources, etc. These costs are allocated based on the results of an annual cost allocation plan done in the early part of the budget process by an outside consulting firm. The Interfund Transfers section includes both transfers into the General Fund as well as transfers out of the General Fund to other funds. The transfers into the General Fund are primarily to reimburse operating expenses that were incurred during the course of business that may be funded from a different source of revenue. For example, many of the sports tournaments that are run by the Parks and Recreation Department can be funded with Hotel Tax funds if they meet the criteria for the use of hotel taxes. Four SLAs are approved for: $10,000 for a one-time request for the bid fee for the TAAF Games of Texas; $50,000 (also one-time) for the operational funding of the TAAF Games; $30,000 recurring funding for athletic field turf maintenance; and $31,220 recurring for 0.5 of an FTE (Parks Operation Supervisor) .The expenditures for these items will be incurred in the General Fund, so a transfer is included from the Hotel Tax Fund to the General Fund. Also approved to be transferred into the General Fund is an SLA for a Weathermatic Smartlink Irrigation Control System. The Water Fund will cover the funding with a transfer into General Fund (Parks), where the purchase will take place. Funds previously received in the Water Fund for the sale of effluent will be used for this purchase. The transfers out of the General Fund are primarily to cover expenditures incurred in other funds for purposes such as economic development agreements where separate funds were set up for ease of tracking purposes. There is a transfer of $500,000 to Economic Development (over and above the base transfer of $375,000) for cash assistance in attracting retail and industry to College Station. The Public Agency Funding section details the agencies that are funded from the General Fund. These agencies provide services for the citizens of College Station. Each year, the amount of funding received by each agency depends on the request made by the agency, Council direction, and the availability of funds. The Consulting Services section details the consulting firms that represent the various interests that the Council has determined benefit the citizens. The Capital Projects section details the projects that are funded with cash from the General Fund (instead of issuing debt). Depending on the General Fund balance (after meeting the required reserve) there may be funds available that can be used for one-time purchases – such as capital projects. The Other section covers items that are transferred out of the General Fund for purposes not mentioned above. FY17 FY17 FY18 FY18FY16 Revised Year-End Approved Approved Actual Budget Estimate Base Budget Budget INTERFUND TRANSFERSTransfer In-Community Dev Fd (23,758) (24,630) (24,630) (24,876) (24,876) Transfer In-Hotel Tax Fd - HOT Funded Projects (546,215) (326,000) (210,000) (416,000) (477,220) Transfer In-Hotel Tax Fd - 1x SLAs - (116,000) --(60,000) Transfer In-Hotel Tax Fd - Public Comm Mktg - (184,116) (95,000) (184,116) (184,116) Transfer In-Water Fund ----(57,400) Transfer In-Empl Benefit Fd (73,385) (78,000) (78,000) (82,000) (82,000) Transfer In-Streets CIP Fd - S&B (324,251) (400,000) (300,000) (303,000) (303,000) Transfer In-Drainage Fd (100,000) (101,000) (101,000) (102,010) (102,010) Non-Dept. Non-Operating Miscellaneous (78,925) ----Transfer Out-Econ Dev Fd 375,000 875,000 875,000 375,000 875,000 Transfer Out-Electric Fd - 1,071,000 1,071,000 1,081,710 1,081,710 Transfer Out-Water Fd -----Transfer Out-Wastewater Fd -----Transfer Out-Sanitation Fd 101,000 101,000 101,000 --Transfer Out-NG Parking Fd 198,199 204,145 204,145 -- Transfer Out-Equip Repl Fd 271,000 -- 919,000 919,000 TOTAL:(201,334) 1,021,399 1,442,515 1,263,708 1,585,088 GENERAL & ADMINISTRATIVE TRANSFERSG&A Transfer In-Park Escrow Fd (21,909) (21,910) (21,910) (34,489) (34,489) G&A Transfer In-Rec Programs (146,150) (152,886) (152,886) (155,992) (155,992) G&A Transfer In-Mem Cem Fd -----G&A Transfer In-Electric Fd (1,283,230) (1,402,447) (1,402,447) (1,493,467) (1,493,467) G&A Transfer In-Water Fd (760,524) (859,942) (814,994) (888,259) (888,259) G&A Transfer In-Wastewater Fd (654,066) (661,890) (650,844) (631,761) (631,761) G&A Transfer In-Sanitation Fd (598,058) (646,616) (646,616) (671,477) (671,477) G&A Transfer In-NG Parking Fd (77,183) (69,753) (69,753) (72,017) (72,017) G&A Transfer In-Empl Bene Fd ----- G&A Transfer In-Gen Gov CIP Fd (81,790) (89,439) (89,439) (113,667) (113,667) G&A Transfer In-Parks CIP Fd (32,863) (32,865) (32,865) (34,490) (34,490) G&A Transfer In-Streets CIP Fd (373,313) (417,408) (417,408) (454,007) (454,007) G&A Transfer In-Elec CIP Fd (33,597) (32,100) (32,100) (45,353) (45,353) G&A Transfer In-Water CIP Fd (88,010) (90,240) (90,240) (106,770) (106,770) G&A Transfer In-WW CIP Fd (88,010) (90,240) (90,240) (106,770) (106,770) G&A Transfer In-Drainage Fd (351,117) (400,364) (363,379) (415,459) (415,459) G&A Transfer In-Roadway Maintenance Fd --- (134,457) (134,457) TOTAL:(4,589,820) (4,968,100) (4,875,121) (5,358,435) (5,358,435) PUBLIC AGENCY FUNDINGGeorge Bush Presidential Library and Museum 3,487 ---- Lions Club (Fireworks)15,000 15,000 15,000 15,000 15,000 Research Valley Partnership 350,000 350,000 350,000 350,000 350,000 Arts Council of Brazos Valley 35,000 35,000 35,000 35,000 35,000 Health District 330,017 326,500 326,500 326,500 359,150 Appraisal District 281,747 288,661 314,824 314,824 341,427 Animal Shelter 205,000 235,000 235,000 235,000 263,047 TOTAL:1,220,251 1,250,161 1,276,324 1,276,324 1,363,624 CONSULTING SERVICESDeep East TX COG --5,000 5,000 5,000 Legislative Consulting 4,000 40,000 44,000 40,000 -Muniservices 11,915 45,000 13,826 45,000 45,000 TOTAL:15,915 85,000 62,826 90,000 50,000 CAPITAL OUTLAY/PROJECT TRANSFERSHazmat Truck 667,574 ----Gen Gov CIP - Website Redesign-19,000 19,000 --Gen Gov CIP - CAD/RMS Replacement 68,094 ----Gen Gov CIP - Storage Tanks/Containment 212,000 ----Gen Gov CIP - Police Station Corrective Maintenance 400,000 ----Gen Gov CIP - Public Works Compliance Upgrades 605,000 ----Gen Gov CIP - Community Center Design-200,000 200,000 --PARD CIP - System Wide Park Improvements -63,500 63,500 --Streets CIP - ITS Master Plan -24,489 24,489 --Park Land CIP - Park Land Zone Fd ----- TOTAL:1,952,668 306,989 306,989 -- OTHERNonoper Exp-Inventory Loss (11,821) ----Other Oper-Miscellaneous (54,517) -125 --Other Oper-Offsite Office Sp 93,063 127,884 134,491 --Non-Dept. Construction (HR Build Out)- 125,000 121,337 --Nonoper Exp-Miscellaneous 22,709 35,000 13,168 13,168 273,168 Nonoper Exp-Property Tax 245 245 ---Contingency - 730,681 - 303,000 303,000 TOTAL:49,680 1,018,810 269,121 316,168 576,168 TOTAL NONDEPARTMENTAL:(1,552,639) (1,285,741) (1,517,346) (2,412,235) (1,783,555) City of College Station General Fund Transfers and Other (Sources) Uses I-2 General Fund Transfers and Other (Sources) Uses Outside Agency Funding The City funds a number of outside agencies each fiscal year that provide services for the citizens of College Station. The amount of funding received by each agency depends on Council direction and the availability of funds. Agencies are funded by the General Fund, Community Development Fund, Hotel Tax Fund, and Sanitation Fund. City Council approved a resolution adopting a new Outside Agency Funding Policy in February 2007. This policy established four categories of Outside Agencies: Contract Partners, Department Budget Agencies, non-CDBG eligible Agencies, and CDBG eligible Agencies. Contract Partners are agencies that have been identified based on their economic impact and the community services provided to the City. The Contract Partner agencies are the Bryan/College Station Convention and Visitors Bureau (CVB), The Research Valley Partnership (RVP) and the Arts Council of the Brazos Valley (ACBV). Department Budget Agencies are Agencies whose work directly supports the goals of a City Department. Department Budget Agencies include the College Station Noon Lions Club and Keep Brazos Beautiful (KBB). Funding in the amount of $350,000 from the General Fund is approved for the RVP in the FY18 Budget. RVP is an organization established to promote economic development in the area and is funded by the Cities of College Station and Bryan, and Brazos County. Additionally, $35,000 from the General Fund is approved for funding of the ACBV operations and maintenance and Noon Lions Club is approved for $15,000 in FY18 for costs associated with the annual community 4th of July celebration. General Fund Outside Agency funding also includes funding of $263,047 for the Aggieland Humane Society, $359,150 for the Brazos County Health District and $341,427 for payments to Brazos Central Appraisal District for funding allotments based on 2016 levies. The total approved FY18 Outside Agency funding from the General Fund is $1,363,624. A total of $3,092,235 of Hotel Tax funding is the FY18 approved funding level for Outside Agencies. This includes $1,846,991 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational, sales/marketing, promotional, servicing and business development elements; $400,000 for the CVB Grant Program; $290,000 for Arts Council operations and maintenance and new facility design, development and purchase; $355,368 to Arts Council for affiliate funding and $35,500 for marketing and public arts support; $114,376 to Easterwood Airport for advertising; $25,000 to Veterans Memorial to begin development of a WWI memorial at Veterans Park; and $25,000 for the Bryan/College Station Chamber of Commerce annual banquet and Economic Outlook Conference. Funding in the amount of $49,190 is approved in the Sanitation Fund for Keep Brazos Beautiful (KBB). Funding will be used for operations, beautification, educational programs and litter abatement. KBB promotes litter abatement and beautification programs throughout the Brazos Valley thus supporting one of the Sanitation Department’s primary objectives. Community Development Block Grant (CDBG) eligible agencies have a selection process via the Joint Relief Funding Review Committee (JRFRC). This committee is made up of members from College Station and Bryan. The JRFRC reviews all requests for CDBG Funds available for public agencies and makes recommendations to both cities for agencies funding. A total of $149,131 is for CDBG eligible organizations listed on the following page. Total approved FY18 Outside Agency funding by the City of College Station is $4,654,180. J-1 Outside Agency Funding FY17 FY17 FY18 FY18 Approved Revised Approved TotalBudget Budget Base ApprovedGENERAL FUND RESEARCH VALLEY PARTNERSHIP 350,000$ 350,000$ 350,000$ 350,000$ ARTS COUNCIL OPERATIONS AND MAINTENANCE 35,000 35,000 35,000 35,000 NOON LIONS CLUB - 4TH OF JULY 15,000 15,000 15,000 15,000 AGGIELAND HUMANE SOCIETY 235,000 235,000 235,000 263,047 BRAZOS CO. HEALTH DISTRICT 326,500 326,500 326,500 359,150 BRAZOS CENTRAL APPRAISAL DISTRICT 288,661 288,661 314,824 341,427 1,250,161$ 1,250,161$ 1,276,324$ 1,363,624$ HOTEL TAX FUNDARTS COUNCIL AFFILIATE FUNDING 348,400$ 348,400$ 348,400$ 355,368$ ARTS COUNCIL MARKETING/ PUBLIC ART SUPPORT 43,500 43,500 43,500 35,500 ARTS COUNCIL OPERATIONS AND MAINTENANCE/NEW FACILITY 91,000 117,000 65,000 290,000 CONVENTION AND VISITORS BUREAU (CVB)2,122,616 2,122,616 1,929,115 1,846,991 CONVENTION AND VISITORS BUREAU GRANT PROGRAM 400,000 513,416 450,000 400,000 EASTERWOOD ADVERTISING 102,690 102,690 102,690 114,376 B/CS CHAMBER OF COMMERCE 25,000 25,000 25,000 25,000 VETERANS MEMORIAL 25,000 25,000 25,000 25,000 3,158,206$ 3,297,622$ 2,988,705$ 3,092,235$ SANITATION FUNDKEEP BRAZOS BEAUTIFUL 51,190$ 51,190$ 49,190$ 49,190$ 51,190$ 51,190$ 49,190$ 49,190$ COMMUNITY DEVELOPMENTBIG BROTHERS BIG SISTERS 25,606$ 25,606$ 29,216$ 29,216$ BRAZOS MATERNAL & CHILD HEALTH CLINIC - - 23,532 23,532 CATHOLIC CHARITIES 10,621 10,621 - - BRAZOS VALLEY REHABILITATION 33,750 33,750 - - FAMILY PROMISE 20,000 20,000 8,032 8,032 MENTAL HEALTH MENTAL RETARDATION AUTHORITY - - 24,018 24,018 TWIN CITY MISSION 27,489 27,489 - - UNITY PARTNERS DBA PROJECT UNITY 30,000 30,000 31,862 31,862 VOICES FOR CHILDREN - - 32,471 32,471 147,466$ 147,466$ 149,131$ 149,131$ TOTAL OUTSIDE AGENCY FUNDING 4,607,023$4,746,439$4,463,350$ 4,654,180$ City of College StationFY18 Approved Outside Agency Funding K-1 Glossary Glossary of Terms ADA: Americans with Disability Act AMI: Advanced Metering Infrastructure ARRA: American Recovery and Reinvestment Act of 2009 BCAD: Brazos Central Appraisal District BVSWMA: Brazos Valley Solid Waste Management Agency CAD: Computer Aided Dispatch CAFR: Comprehensive Annual Financial Report CAPRA: Commission for Accreditation of Park and Recreation Agencies CCWWTP: Carter Creek Wastewater Treatment Plant CDBG: Community Development Block Grant CHDO: Community Housing Development Organizations CIP: Capital Improvement Program CSISD: College Station Independent School District CO: Certificates of Obligation COB: City of Bryan COCS: City of College Station ED: Economic Development EMS: Emergency Medical Services ERCOT: Electric Reliability Council of Texas ERP: Enterprise Resource Planning ETJ: Extraterritorial Jurisdiction FASB: Financial Accounting Standards Board FERC: Federal Energy Regulatory Commission FTE: Full-time equivalent FY: Fiscal Year GAAP: Generally Accepted Accounting Principles GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association of the United States and Canada GIS: Geographical Information System GOB: General Obligation Bonds HOME: Home Investment Partnerships Program HSA: Health Savings Account HUD: Housing & Urban Development ILA: Interlocal Agreement ISO: Insurance Services Organization IT: Information Technology LCWWTP: Lick Creek Wastewater Treatment Plant MMD: Municipal Management District MUD: Municipal Utility District NERC: North American Electric Reliablility Corporation NRPA: National Recreation and Park Association O&M: Operations and Maintenance OPEB: Other Post-Employment Benefits PARD: Parks and Recreation Department PEG Fee: Public, Educational and Governmental Access Channel Fee PPO: Preferred Provider Organization ROI: Return on Investment ROW: Right of Way SCADA: Supervisory Control and Data Acquisition SLA: Service Level Adjustment SRO: School Resource Officer TAAF: Texas Amateur Athletic Federation TAMU: Texas A&M University TBRA: Tenant Based Rental Assistance TCEQ: Texas Commission on Environmental Quality TDA: Transmission Delivery Adjustment TIF: Tax Increment Financing TIRZ: Tax Increment Reinvestment Zone TML: Texas Municipal League TMRS: Texas Municipal Retirement System UCS: Utility Customer Services UPS: Uninterrupted Power Supply W/WW: Water/Wastewater A Account: A separate financial reporting unit for budgeting, management, or accounting purposes. K-2 Glossary Accrual Basis of Accounting: A method of accounting in which revenues are recorded when measurable and earned, and expenses are recognized when a good or service is used. Activity Center: The lowest level at which costs for operations are maintained. Ad Valorem Tax: A tax based on the value of property. Amortization: The repayment of a loan by installment. Appropriation: A legal authorization granted by the Council to make or incur expenditures/expenses for specific purposes. Assessed Property Valuation: A value established by the Brazos Central Appraisal District which assigns market value of real or personal property. Audit: An examination, usually by an official or private accounting firm retained by the council, which reports on the accuracy of the annual financial report prepared by the accounting department. B Balanced Budget: A balanced budget indicates that there is no budget shortage or budget surplus present during a specific time period. Base Budget: A budget process in which departments are provided with a maximum level for their annual budget requests. The budget office requires separate justification for proposed spending levels that exceed the target which are submitted as Service Level Adjustments (SLAs). Bond: A promise to repay borrowed money on a particular date, often ten or twenty years into the future, generally to obtain long-term financing for capital projects. Budget: A plan, approved by the Council, of financial operation embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of funding these expenditure estimates. Budget Amendment: A revision of the adopted budget that, when approved by the council, changes the original budget appropriation. Budget Calendar: A timetable showing when particular tasks must be completed in order for the council to approve the spending plan before the beginning of the next fiscal year. Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. C Capital Budget: A spending plan for improvements to or acquisition of land, facilities, and infrastructure. Capital Improvement Program (CIP): A multi-year program of projects that addresses repair and replacement of existing infrastructure, as well as development of new facilities to accommodate future growth. Capital/Major Project Expenditure/Expense: An expenditure/expense that results in the acquisition or addition of a fixed asset or the improvement to an existing fixed asset. Major capital expenditures are more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Minor capital expenditures are more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Capital Outlay: A disbursement of money which results in the acquisition or addition to fixed assets. Capital Projects Funds: Funds used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays including the acquisition or construction of capital facilities and other capital assets. Cash Basis: Method of accounting and budgeting that recognizes revenues when received and expenditures when paid. Certificates of Obligation (CO): Long-term debt that is authorized by the City Council and does not require prior voter approval. Certified Property Values: The appraised property values established by BCAD after they have been certified by the Chief Appraiser. These values are released to each taxing unit on or before July 25. K-3 Glossary Chart of Accounts: A chart detailing the system of general ledger accounts. Community Housing Development Organizations (CHDO): A certified, private nonprofit, community-based service organization whose primary purpose is to provide and develop decent, affordable housing for the community it serves and receives HOME program funds. City Council: The current elected officials of the City as set forth in the City's Charter. City Manager: The individual appointed by City Council who is responsible for the administration of City affairs. Comprehensive Annual Financial Report (CAFR): The published results of the City’s annual audit. Competitive Procurement: Before the City may enter into a contract that requires an expenditure of more than $50,000 from one or more municipal funds, the City must comply with Local Government Code Chapter 252. Typically this involves competitive bidding or competitive proposals that are advertised, posted online, and publicly opened. The City Council must approve all contracts/expenditures greater than $50,000. Contingency: A budgeted appropriation within a fund for unanticipated expenditure requirements. Contract Obligation Bonds: Long-term debt that places the assets purchased or constructed as a part of the security for the issue. Current Expense: An obligation as a result of an incurred expenditure/expense due for payment within a twelve (12) month period. Current Revenue: The revenues or resources of a City convertible to cash within a twelve (12) month period. D Debt Service: The annual amount of money necessary to pay the interest and principal (or sinking fund contribution) on outstanding debt. Deficit: The excess of expenditures over revenues during an accounting period. Delinquent Taxes: Real or personal property taxes that remain unpaid on or after February 1st of each year (for the prior year calendar year), and which are subject to penalties and interest charges. Department: Separate branch of operation in the organization structure. Depreciation: A reduction in the book value of an asset with the passage in time; or, expensing an asset gradually across its useful life rather than expensing the entire cost of an asset in the period in which it was acquired. Division: Unit of a department. E Economic Resources Measurement Focus: This measure accounts for the assets related to the inflow, outflow and balance of goods and services that affect the City’s net assets. Effective Tax Rate: The effective tax rate is the rate that will raise the same revenues on the same properties this year as last year. Effectiveness Measure: Measure that demonstrates whether a program is accomplishing its intended results. These should show the impact of the program. Efficiency Measure: This is a ratio of inputs to outputs. For example: cost per inspection, calls for service per officer. Emergency: An unexpected occurrence, i.e., damaging weather conditions that require the unplanned use of City funds. Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract for purchases legally entered on behalf of the City. Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar to those of private business, where revenues are recorded when earned and expenses are recorded as resources are used. K-4 Glossary Equity: See Fund Balance. Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The General Fund recognizes expenditures and the Proprietary Funds recognize expenses. F Fiscal Year: A twelve month reporting period, for the City of College Station, the fiscal year is from October 1st through the following September 30th. Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land, building, and improvements other than buildings, machinery, and equipment. Full-Time Equivalent: A position that is equivalent to a full-time 40 hour work week. This is the method by which full-time, part-time, and temporary/seasonal employees are accounted for. Freeport Goods: Property that under Article VIII, Section1-J, of the Texas Constitution is not taxable. Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance (Equity): The excess of fund assets over liabilities. Accumulated balances are the result of continual excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance. G General and Administrative Costs (G&A): Costs associated with the administration of City services. General Fund: The City fund used to account for all financial resources and expenditures of the City except those required to be accounted for in another fund. General Ledger: The collection of accounts reflecting the financial position and results of operations for the City. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to financial accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB). General Obligation (GO) Bonds: Bonds for whose payment the full faith and credit of the City has been pledged. Governmental Accounting Standards Board (GASB): The authoritative accounting and financial reporting standard-setting body of government agencies. Governmental Funds: Funds that are maintained on a modified accrual basis with an emphasis on when cash is expended or obligated and revenues are recorded when measurable and available. Grant: A payment of money from one governmental unit to another or from a governmental unit to a not-for-profit agency for a specific program or purpose. I Infrastructure: The basic physical and organizational structures and facilities (such as roads, bridges, power lines, water systems, etc.) that serve and support a municipality. Interfund Borrowing: A transfer of money from a fund that has a surplus to a fund that has a temporary revenue shortfall. Interfund Transfer: The transfer of money from one fund to another in a governmental unit. Intergovernmental Revenue: Grants, entitlements, and cost reimbursements received from another governmental unit (federal, state, or local). Internal Service Funds: Generally accounted for similar to enterprise funds. These funds are used to account for enterprise types of activities for the benefit of city departments such as fleet maintenance, self insurance, and print/mail. Implementation Plan: The specific actions that will be taken to implement a strategy within the City’s strategic plan. Investments: Securities held for the production of income, generally in the form of interest. K-5 Glossary L Line Item Budget: The presentation of the City's adopted budget in a format presenting each Department's approved expenditure/expense by specific account. Long-Term Debt: Obligation of the City with a remaining maturity term of more that one (1) year. M Major Funds: Any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. Mission Statement: Purpose of the organization; why the organization exists and whom it benefits. Measurement Focus Adjustment: The standard that determines: (1) the assets and liabilities that are included on the balance sheet for the governmental unit; and (2) if the operating statement shows “financial flow” or “capital maintenance” information relating to revenues and expenditures. Modified Accrual Basis of Accounting: The basis of accounting in which revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the goods or services are received. Municipal Management District: a self-governed district that is used to fund costs with a special district. N Net Taxable Value: Total assessed value of all property within the city that is subject to taxation less the value of any properties subject to exemption. Net Working Capital: Current Assets less Current Liabilities in an enterprise or internal service fund. Non-Recurring Revenues: Resources recognized by the City that are unique and occur only one time or without pattern. O Official Budget: The budget as adopted by Council. One-Time Revenues: See Non-Recurring Revenues. Operating Budget: A plan, approved by the Council, of financial operations embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of financing them. Ordinance: A statute or regulation enacted by a city government. Output Measure: This is the quantity of work produced or generated. Outside Agency: Non-profit service organizations partially or entirely funded with contributions from the City of College Station. P Performance Measure: Tool to determine the levels of service are being provided by the organization. Proprietary Funds: See Enterprise Funds. Public Hearing: An open meeting regarding proposed operating or capital budget allocations, which provides the citizens with an opportunity to voice their views on the merits of the proposals. R Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific future use. K-6 Glossary Restricted Fund: A fund in which the revenues collected are legislatively designated for a specific use or purpose. Retained Earnings: The equity account reflecting the accumulated earnings of the Utility Funds. Revenues (Resources): An increase in assets due to the performance of a service or the sale of goods. In the General Fund, revenues are recognized when earned, measurable, and reasonably assured to be received within 60 days. Risk: The liability, either realized or potential, related to the City's daily operations. Rollback rate: The rollback rate is the highest rate that can be adopted before citizens can initiate a petition to rollback the tax rate to the rollback rate. S Service Level: The current outcomes and services provided to citizens and customers by the City as approved in the annual budget. Service Level Adjustment (SLA): Request for additional resources requiring a decision by management and council and justified on the basis of adding to or reducing services and/or performance improvements. Sinking Fund: A fund which is accumulated through periodic contributions which must be placed in the sinking fund so that the total contributions plus their compounded earnings will be sufficient to redeem the sinking fund bonds when they mature. Special Revenue Fund: A fund used to account for revenues legally earmarked for a specific purpose used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specific purposes other than debt service or capital projects. Strategy: A policy choice that identifies purposes, policies, programs, actions, decisions, or resource allocations that define what path the City will take to move toward the visions and why that path has been chosen. T Tax Levy: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos County Appraisal District, within the City's corporate limits. Transfers: A legally authorized funding transfer between funds in which one fund is responsible for the initial receipt and the other fund is responsible for the actual disbursement. Tax Increment Financing (TIF): Financing procedure utilitzed by local goverements for redevelopment and improvement projects on existing structures. Tax Increment Financing Reinvestment Zone (TIRZ): Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. U Undesignated Fund Balance: The portion of the fund balance that is unencumbered from any obligation of the City. User-Based Fee/Charge: A monetary fee or charge placed upon the user of services of the City. Utility Funds: The funds used to account for the operations of the City's electric, water, sanitary sewer, and solid waste disposal activities. Utility Revenue Bond: Debt issued by the City and approved by the Council for which payment is secured by pledged utility revenue. W Working Capital: The difference between current assets and current liabilities.