HomeMy WebLinkAboutFY 1995-1996 Citizens' BudgetCITY OF COLLEGE RATION
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by Ann Hollis Rife
CITIZENS BUDGET
FY 1995 96
Approved by the College Station thy Council on September 14, 1995
MISSION STATEMENT
On behalf of the citizens of College Station, the city council will promote the
safety, health, and general well-being of our community within the bounds
of fiscal responsibility while preserving and advancing the quality of life for
its citizens.
CITY OF
COLLEGE STATION
CITIZENS' BUDGET
FOR FISCAL YEAR
OCTOBER 1, 1995 TO SEPTEMBER 30, 1996
MAYOR
LARRY J. RINGER
LYNN MCILHANEY, MAYOR PRO-TEM
NANCY CROUCH, COUNCILWOMAN
HUB KENNADY, COUNCILMAN
BILL FOX, COUNCILMAN
DAVID HICKSON, COUNCILMAN
LARRY MARRIOT, COUNCILMAN
GEORGE K. NOE, CITY MANAGER
CHARLES CRYAN, DIRECTOR OF BUDGET AND RESEARCH
The Govemment Finance Officers Association of the United States and Canada (GFOA)
presented an award for Distinguished Budget Presentation to the City of College Station
for its annual budget for the fiscal year beginning October 1, 1994. In order to receive
this award, a governmental unit must publish a budget document that meets program
criteria as a policy document, as an operations guide, as a financial plan, and as a
communications device. The award is valid for a period of one year only. We believe
our current budget continues to conform to program requirements, and we are
submitting it to GFOA to determine its eligibility for another award.
#1
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of College Station,
Texas
For the Fiscal Year Beginning
October 1, 1994
President Executive Director
CITY OF COLLEGE STATION. TEXAS
PRINCIPAL CITY OFFICIALS
AUGUST 1995
ELECTED OFFICIALS:
MAYOR
COUNCIL MEMBERS
LARRY J. RINGER
LYNN R. MCILHANEY (MAYOR PRO-TEM)
NANCY CROUCH
DAVID HICKSON
HUBBARD KENNADY
BILL FOX
LARRY MARRIOT
CITY ADMINISTRATION:
CITY MANAGER GEORGE K. NOE
ASSISTANT CITY MANAGER FOR
COMMUNITY SERVICES GROUP THOMAS E. BRYMER
ASSISTANT CITY MANAGER FOR
OPERATIONS GROUP JOHN C. WOODY
EXECUTIVE DIRECTOR FOR
MANAGEMENT SERVICES GROUP LINDA S. PIWONKA
EXECUTIVE DIRECTOR FOR FISCAL
AND HUMAN RESOURCES GLENN SCHROEDER
DIRECTOR OF BUDGET AND RESEARCH CHARLES CRYAN
DIRECTOR OF ECONOMIC AND
DEVELOPMENT SERVICES ELREY B. ASH
FIRE CHIEF WILLIAM L. KENNEDY
DIRECTOR OF PARKS AND RECREATION STEPHEN C. BEACHY
HUMAN RESOURCES DIRECTOR KAREN N. PAVLINSKI
POLICE CHIEF EDGAR R. FELDMAN
DIRECTOR OF PUBLIC SERVICES MARK SMITH
CITY ATTORNEY CATHERINE LOCKE
CITY SECRETARY CONNIE L. HOOKS
We're Committed
cr
To Excellence
TABLE OF CONTENTS PAGE
Executive Summary 1
City Organization Chart 9
Net Operating Budget Summary 10
Graph of Net Operating Budget 11
Combined Fund Summary 12
Analysis of Tax Rate 13
Analysis of Property Evaluations 14
Strategic Issues 15
General Fund 19
Fund Summary 22
Sources & Uses of Funds (Pie Chart) 23
General Fund Department Summary 25
Departments
Police 26
Fire 27
Public Services 28
Parks and Recreation 29
Economic and Development Services 30
Management Services 31
Library 32
Fiscal/Human Resources 33
General Government 34
Enterprise Funds 35
Fund Summary 36
Combined Utility Fund Summary 37
TABLE OF CONTENTS PAGE
Electric Fund Summary 38
Sources & Uses of Funds (Pie Chart) 39
Department Summary 40
Water Fund Summary 42
Sources & Uses of Funds (Pie Chart) 43
Department Summary 44
Wastewater Fund Summary 46
Sources & Uses of Funds (Pie Chart) 47
Department Summary 48
Solid Waste Collection Fund 49
Solid Waste Collection Fund Summary 50
Sources & Uses of Funds (Pie Chart) 51
Department Summary 52
BVSWMA Fund 53
Fund Summary 54
Department Summary 55
Hotel/Motel Fund 57
Fund Summary 58
Sources & Uses of Funds (Pie Chart) 59
Community Development Fund 61
Fund Summary 62
Sources/Uses of Funds (Pie Chart) 63
Self Insurance Fund 65
Fund Summary 66
Sources & Uses of Funds (Pie Chart) 67
Parkland Dedication Fund 69
TABLE OF CONTENTS PAGE
Capital Projects 71
General Obligation Bonds Summary 74
Electric Projects 78
Water Projects 80
Wastewater Projects 82
Debt Service Fund 85
Summary of Requirements - General Obligation Bonds 86
Glossary 87
We're Committed
To Excellence
EXECUTIVE SUMMARY
A key objective of the fiscal year 1995-96 (FY
96) budget has been to more closely match the
budget to City Council Strategic Issues and Ends
Statements. The process has included significant
discussions between Council and department
management regarding services, service levels
and performance measures of the various
departments in an effort to be more effective and
to make measures more meaningful to the public
and Council. During the budget process, the City
Council reviewed a list of potential budget
reductions. Following those discussions
approximately $586,954 as an aggregate amount
was taken out of the FY 96 target budget before
the departments began developing their FY 96
budgets. The reductions were made without
affecting the level of service citizens and
customers receive.
Direction from the City Council was for staff to
find creative ways to provide efficient and
effective services. As such, a number of small
steps down that path are taken with this budget.
The Parks and Recreation Department (PARD)
found sponsors who will pay advertising fees
that will offset the cost of installing new
scoreboards for the softball fields. They have
also worked with the school system to get
funding that offsets the costs of operating the
natatorium for school use and with some fee
changes offsets all but a fraction of the cost for
City use of the facility. PARD is also increasing
swimming fees in order to cover the cost of pay
increases for lifeguards.
While reviewing the various Service Level
Adjustments submitted for FY 96, staff
recognized that a request by Management
Services Department for a replacement
microfilm/fiche reader printer was similar to a
request that had been included in the FY 95
budget by the Economic and Development
Services Department. The two departments got
together and developed a strategy to get one
reader/printer that will serve the needs of the
entire City.
The approved budget also includes continuing
innovative programs initiated in the past. The
Police Department (PD) continues to work with
College Station Independent School District
(CSISD) in, order to meet needs at the schools
and to accomplish PD's goals. For FY 96 the
school district will increase its participation with
the City by paying one-half the salary and
benefits costs of an additional School Resource
Officer for the high school. This is the third
police officer position that the CSISD supports
along with the City. The intent of the
City/School District programs help to build
rapport between the students, faculty and the
community with police.
The approved budget maintains all of the major
tax and utility rates at current levels. The ad
valorem tax rate is retained at 44.5 cents per
$100 valuation. Despite maintaining the current
tax rate, the City was required to advertise an
increase from the "effective tax" rate of
approximately 5.2% due to re -valuations of
existing properties. As has occurred for the last
several years, the Council had several agenda
items over a number of meetings as required by
statutes in order to retain the current tax rate.
A positive change from the original information
provided to the City Council regarding
wastewater rates. Originally it was anticipated
that wastewater rates would increase by a
projected 10% for FY 96 over the FY 95 rates.
The anticipated wastewater rate increase will be
delayed for at least one year. Water rates are
also projected to remain at current levels.
The approved budget does not include changes
that may result from purchased power
negotiations and a potential new contract. The
estimates for revenues and expenditures are
based upon the existing purchase power
contract. Once negotiations are complete and
staff can definitively determine the effect of new
purchased power arrangements, those changes
will be reflected in rate adjustments and budget
amendments. It is anticipated that the electric
rates will reduce when the purchase power
negotiations are complete. The approved budget
also anticipates that the Solid Waste Collection
Fund will absorb a planned $0.50 per ton
increase in the tipping fee from the Brazos Valley
Solid Waste Management Agency.
Citizen Survey
The City Council authorized a survey that was
mailed to all utility customers with their utility
bills during May and June. Approximately 2,500
of the customer surveys were completed and
returned to the City. The results demonstrate
that the community overwhelmingly supports
current levels of service, as the respondents
perceive those levels of service. At least 67.5%
of survey respondents marked a response of
"Maintain Service Level" on all but six of the
items included in the survey, with some items
receiving that response by as many as 92.7% of
respondents. Of those items where fewer than
67.5% of respondents to the service level
checked "Maintain Service Level," five items
have significant percentages of respondents
saying "Increase Service Levels," with such
responses ranging from approximately 33% to
41 %. The items that received significant
"increase" responses are Neighborhood Policing,
Recycling Programs, Street Maintenance,
Neighborhood Revitalization, and Creation of
New Jobs.
There are a few other notable results. Code
Enforcement, Long Range Planning
(Thoroughfare/Land Use), Crime
Prevention/Education, and Street Lighting each
received approximately 26% of respondents
indicating a need to increase service.
Ori the other side of the coin, several services
received more than 20% of respondents saying
"Decrease Service Level." These services were
Electronic Access to City Hall, 28.5%; Citizens
News Letter, 24.7% and Creation of new jobs,
23.8%. There did seem to be some confusion
regarding the issue of creation of new jobs.
Some respondents took the issue to relate to
"City employees" rather than the intended focus
on economic development.
The approved budget directly addresses several
of the major citizen concerns of as indicated by
responses to the survey. Below is as list of some
of the ways the budget addresses some of the
Issues raised:
• Street Maintenance: Establishment of a fund
that would allow the City to set aside dollars
each year for thoroughfare rehabilitation,
matching funds for state transportation
projects, and other uses to offset future
debt.
• Neighborhood Revitalization: The approved
budget includes funding for projects in
Northgate and Southside. The Capital
Improvements and Community Development
Funds have resources for housing programs
and th'e Lincoln/Wayne Smith Park
Development.
• Creation of New Jobs: The budget includes
contributions to the Economic Development
Corporation, completion of Phase I of the
College Station Business Park, and an annual
allocation of $200,000 for economic
incentives. The approved budget also
includes an additional $225,000 for purchase
of land for industrial development and
$100,000 for planning and incentives to
create new spec industrial space in College
Station.
• Crime Prevention/Education. Neighborhood
Policing: The approved School Resource
Officer's n^sition is a part of the City's
strategy for crime prevention/education. In
addition the City's new 800 MHz system is
directly related to meeting public safety
needs and improving communication for
public safety communication.
Capital Improvements Projects
In March 1995 the citizens approved a $22.5
million capital improvement program for general
government. The information provided the
citizens suggested that the City would issue the
debt so as to remain within the existing debt
service tax rate. The current plan is to issue the
debt over approximately five years in order to
construct all of the projects included in the bond
authorization and to meet the goal of no debt
service related ad valorem tax increase .
2
The first $4.7 million of the bonds are planned to
be issued at the very end of FY 95 and provide
funding for projects in FY 96. An additional $5.3
million is scheduled for issuance in FY 96.
Among the projects scheduled for the first two
years are purchases of land for the library and
other uses; beginning construction of the library;
reconstruction of Southwest Parkway and
University Oaks; traffic signal enhancements; and
development of the Lincoln/Wayne Smith Park.
Both the library and the development of the
Lincoln/Wayne Smith Park have direct operating
and maintenance (O&M) costs that will impact
the City's O&M budget in FY 97 or FY 98.
Existing City Council policies allow the City to
continue to utilize other types of debt
instruments for items such as computers and the
College Station Business Park. Alternative debt
instruments are planned for authorized uses and
the debt service for those issues is included in
the analysis of the General Debt Service Fund.
The City can continue to issue all anticipated
debt within the existing tax rate. Anticipated
major projects include the replacement of the
City's AS/400 that maintains the data and
software for all of the City's financial systems,
municipal court, fleet maintenance, human
resources, and purchasing. A second major
technology decision is to replace the aging radio
communications system with an 800 MHz
system that will provide better coverage and
more reliable communications particularly for our
public safety needs.
Utility projects planned for the next two years
anticipate the completion of the Carter Creek
Wastewater Treatment plant, continued
underground conversion of electric service along
major thoroughfares, an additional water well,
and construction of a Customer Services Center.
Beginning in FY 96 the Electric Utility will
reestablish the practice of using revenues to pay
for certain capital development. This practice
will help to reduce future debt requirements and
to provide a more stable basis for future rate
payers.
One of the Strategic Issues focuses on utilization
of current assets to meet capital requirements.
The above is one way that the issue may be
addressed. Also included in the approved budget
is initial funding ($200,000) to establish a fund
to pay for some thoroughfare reconstruction from
current resources. The final approved policy will
address the funds that are available, identify the
need over the next three to five years, and
identify alternative uses for any funds set aside
in this manner.
3
What's happening in College Station Now?
College Station continues to grow. The pace
continued to increase in 1994, with more than
$95 million in new construction permits.
Through June of 1995 new construction permits
have been issued for approximately $55.4
million, which is almost exactly the same as
through a similar period in 1994. New
construction permits is a key indicator of the
health of an economy since construction tends to
be one of the first casualties in an economic
downturn. It also relates closely to increased
property values providing for new growth and
providing increased value for existing buildings.
The ad valorem taxable value increased by
approximately $157.3 million or 10.8% for FY 96
over FY 95. The City has grown at a rate of
more than 400 new single family and duplex
residences per year for the last two years.
During 1994 an additional 400 apartment units
were added to the inventory in College Station.
Below are other examples of positive economic
news:
1. Unemployment Rate --Brazos County has
maintained an unemployment rate of less
than 4% since 1990 and is among the lowest
in the state and in the nation.
2. Median Household Effective Buvinq--Income
is a measure of after tax pay in a household.
In Brazos County this measure has increased
(improved) each year since 1987. Median
household income (annual) in Brazos county
has risen from $ 14,735 in 1987 to $ 18,281
in 1994, which is an average annual increase
of just over 3% annually.
$20,000
$17,500
515,000
$12,500
$10,000
86 87 88 89 90 91 92 93 94
Brazos County
14'z.dian Household
Effective Buying Income
$14+15
15,101
_.4618,281
15,624 v1b,bLL
Year
3. Ad Valorem Valuations --Taxable ad valorem
property values in College Station stabilized
in 1988 from a decreases in the mid 1980's.
Ad valorem tax values began to increase in
1991. Total taxable assessment has risen
City of College Station
Ad Valorem Valuations
$2,000
o $1,500
$1,000
$500
so
from approximately $1.10 billion in 1985 to
approximately $1.61 billion in 1995, a
46.3% increase with 10.8% occurring for
1995 over 1994. The increase in ad valorem
value is due to increased construction and to
increased values for existing construction and
property. This trend of increased values
reflects overall improved economic activity
and sales of existing and newly developed
properties. The taxable ad valorem value
increase provides additional funding for both
the City's General Fund and General Debt
Service Fund.
4. Sales Tax Revenues --Increased retail sales
are indicated in sales taxes as remitted to the
City. Sales tax revenues are estimated to be
up about 2.6% in FY 95 over FY 94 and
have increased continuously since 1987.
Sales taxes are the largest single revenue
source for the City's General Fund,
accounting for approximately 43.8% of total •
General Fund Revenues. Sales tax revenues
for FY 96 are projected to continue to grow
by approximately 2.8% over FY 95. As the
chart below shows, year-to-year changes in
sales tax revenues have moderated, but seem
to be tracking the inflation rate.
4
x
84
$10,000
$8,000
$6,000
$4,000
$2,000
$o
City of College Station
Sales Tax Revenue
2,987
86 87 88 89 90 91 92 93 94 95 96
Fiscal Year
9,153
5. Total utility revenues --are also beginning to
reflect increased economic activity. Over the
last four years, utility revenues changed by
only approximately 6.4% or an average of
approximately 1.5% annually. Revenues
remained relatively constant over the period
primarily due to decreases in the electric
rates charged to College Station's customers.
The electric rate stabilized as of FY 93 and
utility revenues are growing as customers
and sales increase. Utility revenues are
projected to increase by between 4% and
5% annualiy. Growth in customers and sales
contributes to the City's ability to maintain
stable rates and provides needed resources
for the City's General Fund. The chart below
shows the gradual up and down shifts in
utility revenues over the last ten years.
$50.00
$40.00
$30.00
$20.00.
$10.00
$0.00
City of College Station
Utility Sales Revenues
86 87 88 89 90 91 92 93 94 95 96
Fiscal Year
48.04
6. Real (adjusted for inflation)per capita ad
valorem tax revenues --remained fairly
constant from 1987 to 1992 as may be seen
in the chart below. That is due in part to
policy decisions that shifted the burden for
some of the cost of general government
services to utility revenues. More recently
City of College Station
Real Per Capita
Ad Valorem Tax
lIJ
$79 $82 $85 $85 $86 $86 $84 $91 101
86 87 88 89 90 91 92 93 94 95
Fiscal Year
the trend has been to shift the burden to
more traditional governmental revenues such
as the ad valorem tax and sales taxes. The
chart above fairly depicts the rise in real per
capita ad valorem taxation coincident with
policy changes. For FY 96 it is anticipated
that the upward trend will continue based on
the recent ad valorem taxable values for the
City of College Station. Three years of actual
growth in real per capita ad valorem tax
provides additional basis for continuing a
cautious optimism regarding the economic
well being of the community.
Economic and fiscal indicators continue to show
positive signs. Revenues are equal to or slightly
ahead of anticipated costs. Staff continues to
monitor various indicators of economic and fiscal
health. The monitoring is done to make sure that
the organization is able to respond to changes in
development and construction growth activity. It
is also done to respond to economic indicators
that may not directly relate to development and
construction such as changes in retail sales.
Year-to-year growth has tended to be the normal
situation in Texas, generally, and in Brazos
county particularly through most of the past
several decades. With limits on the number of
students at Texas A&M University, College
Station will have to depend on other sources for
population and economic growth.
The City also operates under mandates from both
federal and state governments. Among those
which have had a direct effect on College Station
are regulations regarding solid waste disposal and
wastewater treatment. Both types of regulations
have created significant increases in costs. The
Carter Creek Wastewater Treatment Plant is
undergoing significant capital reconstruction to
meet increasingly stringent regulations for plant
effluent and sludge. Other mandates that affect
5
the cost of doing business relate to additional
access to City facilities for people with
disabilities. Those regulations increase the cost
of all new construction and have caused the City
to retrofit to meet access requirements to certain
facilities.
In addition to state and federal regulations, the
City of College Station has developed its own
energy and water conservation programs, and
solid waste recovery and recycling programs.
The City has attempted to focus its conservation
programs on increasing efficiencies so that
customers benefit from the results as the
participants in the community owned utility
systems.
The regulations on wastewater treatment and
solid waste disposal have tended to increase
costs for those activities. Included in the
approved capital and operating budgets are items
to meet current mandated requirements for
wastewater treatment. Staff reviews operational
changes and capital requirements of mandates.
Where feasible the City attempts to increase
efficiencies in order to reduce long term costs of
mandated changes.
Policies Affecting All Funds
A number of decisions that are included in this
budget have a general effect on departmental
costs and the various funds. The following result
from past Council decisions:
1. 800 MHz Radio System --The cost of
switching to the 800 MHz radio
communication and trunking system is
estimated to be approximately $2.5 million
during FY 96. The original cost of the
system will he apportioned to each of the
operating funds based on its proportionate
share of radio equipment. The initial cost
of $186,000 is included in the approved
budget.
2. Performance pav plan --The City Council
reviewed and generally agreed to continue
the pay for performance plan with some
modifications noted in the Hay Group
Study. Recommended funding is the level
discussed with Council in March and April
of 1995. The approved budget continues
the performance pay adjustments similar to
previous City Council policy. Each fund
contains an amount that is computed to be
4% at the most frequently occurring score,
and score frequencies will be adjusted by
each department in order to correct for
inequities between departments. The total
amount approved for this item is
approximately $456,187.
3. Interfund Equity --During FY 93 the City
Council adopted a policydesigned to attain
inter -fund equity for services provided
across fund lines and where direct charges
do not occur. This is an extension of the
City Council's "cost -of -service" policy. A
part of this process is to have each fund
pay for the cost of services provided to that
fund by people and resources in other
funds.
The Electric Fund operating divisions
provide communications maintenance and
traffic signalization maintenance and
installation. The cost of these services is
included in the general and administrative
(G&A) transfer from the General Fund to
the Electric Fund. In years past, the
General Fund received its proportionate
allocation for services provided, but did not
account for services provided by Electric
Fund employees.
This year the transfer from the General
Fund will increase by an additional net of
$150,000. It is now estimated that the
differences between what is recovered by
the Electric Utility and the direct services
provided to the General Fund is
approximately $125,000 for FY 96. It was
expected that the transition would be
phased in over several years. The effect of
the current approved action is equivalent to
approximately 1.0 cent on the ad valorem
tax rate. The total shifting of costs will be
equivalent to approximately 4.1 cents on
the ad valorem tax rate. It is anticipated
that full interfund equity will be reached in
FY 97.
Budgetary Management and Planning
In College Station
Next year's budget includes several approved
changes from previous budgets. The City
Manager has dispensed with the previous
strategy of aggregating budget savings at the
fund level and each department budget was
developed with a reduction to expenditures
6
recognized. The previous strategy required that
departments not be allowed to expend more than
97% of departmental budgets. The approved
strategy allows department directors to utilize up
to, but not in excess of, total appropriations.
This change in strategy should make the budget
somewhat more understandable for both
managers and policy makers.
The Budget Staff evaluated current budgets prior
to developing targets for FY 96. A part of the
analysis was to identify and reduce budget
targets for all "one-time" types of expenditures
included in current budgets. This analysis
provided reductions totaling approximately
$1,470,300 from departmental targets. Between
this review process and the budget reductions
identified by the departments, the staff removed
approximately $2,060,300 at the beginning of
the budget process without affecting the current
levels of service.
A detailed review of departmental submissions is
made to insure that requests are both complete
and within the guidelines of the City Council and
the City Manager. Items that are deemed to be
in excess of the base budget are required to be
submitted and reviewed as Service Level
Adjustments (SLA's). The SLA's are ranked
initially by the Basic Services Team which is
made up of the City Manager, the two Assistant
City Managers, the two Executive Directors, the
City Attorney, the five department heads, the
Interim Budget Director, and the Human
Resources Director. The Executive Team then
reviews the SLA list and finalizes the list to be
proposed to the City Council as a planning
document.
Positions in the Approved FY 96 Budget
As a service organization, personnel are the
greatest resource that the City of College Station
has. Personnel also account for the largest
proportion of the City's annual operating
expenditures aside from purchased power. When
the cost of purchased power is excluded,
personnel expenditures account for
approximately 64.1 % of total City operating and
maintenance expenditures.
As the chart below shows, there is a net
decrease of two positions from FY 95 to the
approved FY 96 budget. As discussed above,
three (3) existing positions have been suggested
City of College Station
for elimination from the approved budget and Net Budget Expenditure Comparison
800
600
400
0
200
0
City of college Station
Approved Positions
541 510 540 545 540 543 552 590 616 614
87 88 89 90 91 92 93 94 95 96
Fiscal Year
only one (1) new position, the School Resource
Officer, is approved in the Police Department.
The number of City employees remained
relatively constant from FY 87 through FY 92 as
a result of an economic slowdown in the mid-
1980's. Staff increases beginning in FY 93
resulted primarily from increased economic
activity, particularly in relation to growth in
housing and commercial development.
Net Operating Budget Change
The following chart indicates that the City's
approved net expenditures for FY 96 are
anticipated to be $103,746,600 which is a
decrease of $1,641,886 or 1.6% for FY 96 from
FY 95. The reduction is primarily due to the high
level of FY 95 capital project spending in the
Utilities due to the major redesign and
reconstruction at the Wastewater Treatment
Plant and electric underground conversion on
Texas Avenue and University Drive.
7
Fund
General
Combined
Utilities
Solid Waste
General
Debt Svc.
Hotel/Motel
Comm. Dev.
Cap. Imp. Proj.
Gen. Govt.
Utilities
Total
Expenditures
FY 95
Budget
$20,453,827
47,667,008
3,577,465
3,876,296
1,364,387
3,521,915
7,422,000
17.505.588
$105.388.486
FY 96
Approved Percent
Budget Change
$21,428,874 4.8%
49,518,273 3.9%
3,522,461 -1.5%
5,651,757 45.8%
1,365,492 0.1
2,728,643 -22.5%
10,574,000 42.5%
8.957.100 -48.8%
$103.746.600 -1.6%
The Budget as a Financial Tool
This budget is generally developed on a modified
cash basis. Most of the schedules indicate the
effects of revenues as if received during the
budget year and anticipates appropriations to be
expended during the budget year. Even the
enterprise funas are generally based on cash
available and expended during the fiscal year.
This treatment presents net gains or losses in
terms of changes to fund balance in
governmental fund types and as changes in
working capital for enterprise fund types. The
focus of the budget is on net changes on a year-
to-year basis and total available resources. The
focus from an accounting perspective depends
on the type of fund and tends to focus on total
assets and equities. The differences in the
budget and accounting are reconcilable. Year-
end financial reports are prepared on a Generally
Accepted Accounting Practice (GAAP) basis and
schedules are prepared to indicate budget and
actual differencen.
This document is organized on a fund basis
demonstrating sources and uses of resources.
The City organization is composed of various
departments or general services. Several
departments are represented within more than
one fund, i.e., the Utilities Department
encompasses the Electric, Water, and
Wastewater Funds. 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 (groupings of accounting
objects such as personnel costs, supplies,
maintenance, services, and capital). On an
annual basis the control is at the Department
level by category. The budget is submitted to
the City of College Station City Council at least
30 days prior to the end of the fiscal year and
copies are placed with the City Secretary and in
the College Station branch of the Bryan Library
for citizen review.
8
CITIZENS OF COLLEGE STATION
MAIOR AND
CITY COUNCIL
APPOINTED BOARDS
MUNICIPAL
JUDGE
i
CITY
ATTORNEY
CITY MANAGER
BUDGET AND RESEARCH
Y>NCUTIVE DIRECTOR
TISCAL/ROMAN RESOURCES
ACCOUNTING/PAYROLL
IMMERSING
HUMAN RESOURCES
RISK MANAGEMENT
MUNICIPAL COURT
ASSISTANT CITY MANAGER
COMMUNITY SE VICES GROUP
POLICE
FIRE
DEVELOPMENT SERVICES
PUBLIC SERVICES
ASSISTANT CITY N NAGEt
OPERATIONS GROUP
PUBLIC UTILITIES
PARKS S RECREATION
CITY
SRCRYTARY
i
EXEGVTIVE DIRECTOR
MAlDYGON= SERVICES GROUP
POELIC RELATIONS/
MAREQTING
UTILITY BILLING SERVICES
=ERG7 !MT/FACILITIES
PRINT/MAIL
MGMT. INFORMATION SVCS
LIBRARY
9
FISCAL YEAR 1995-96
APPROVED OPERATING BUDGET SUMMARY
% CHANGE
TOTAL SOURCES TOTAL. USES TRANSFERS NET OPERATING FROM PRIOR
OF FUNDS OF FUNDS IN BUDGET FISCAL YEAR
GENERAL FUND $25,084,193 $24,312,694 ($2,883,820) $21,428,874 4.8%
UTILITY FUNDS 49,159,242 49,703,443 (185,170) 49,518,273 3.9%
SOLID WASTE COLLECTION FUND 3,573,809 3,522,461 0 3,522,461 -1.5%
INSURANCE FUND 3,857,853 2,836,680 (2,836,680) 0 0.0%
DEBT SERVICE FUND 6,733,611 5,651,757 0 5,651,757 45.8%
HOTEL/ MOTEL TAX FUND 1,850,912 1,365,492 0 1,365,492 0.1%
FLEET REPLACEMENT FUND 4,276,330 3,602,752 (3,602,752) 0 0.0%
UTILITIES CAPITAL IMPROV. PROJECTS 17,499,601 10,537,100 (1,580,000) 8,957,100 -48.8%
GEN. GOVT. CAPITAL IMPROV. PROJECTS 18,586,029 10,669,000 (95,000) 10,574,000 42.5°/o
COMMUNITY DEVELOPMENT FUND 2,822,984 2,728,643 0 2,728,643 -22.5%
TOTALS
FISCAL YEAR 1994-95
$133,444,564 $114,930,022 ($11,183,422) $103,746,600
-1.6%
GENERAL FUND $24,181,172 $23,478,979 ($3,025,152) $20,453,827 16.1%
UTILITY FUNDS 47,394,123 47,753,697 (86,689) 47,667,008 12.7%
SOLID WASTE COLLECTION FUND 3,488,150 3,577,465 0 3,577,465 20.7%
INSURANCE FUND 3,868,610 2,816,040 (2.816,040) 0 0.0%
DEBT SERVICE FUND 5,436,135 3,876,296 0 3,876,296 7.9%
HOTEL/ MOTEL TAX FUND 1,806,732 1,364,387 0 1,364,387 -2.8%
FLEET REPLACEMENT FUND 2,783,429 1,643,142 (1,643,142) 0 0.0%
UTILITIES CAPITAL IMPROV. PROJECTS 20,955,191 17,731,588 (226,000) 17,505,588 39.0%
GEN. GOVT. CAPITAL IMPROV. PROJECTS 15,215,962 8,547,000 (1,125,000) 7,422,000 26.5%
COMMUNITY DEVELOPMENT FUND 3,676,425 3,521,915 0 3,521,915 20.6%
TOTALS
FISCAL YEAR 1993-94
$128,805,929 $114,310,509 ($8,922,023) $105,388,486
18.0%
GENERAL FUND $20,531,641 $20,710,697 ($3,097,208) $17,613,489 11.8%
UTILITY FUNDS 43,137,757 42,408,399 (94,575) 42,313,824 4.0%
SOLID WASTE COLLECTION FUND 3,173,530 2,963,486 0 2,963,486 12.4%
LANDFILL OPERATIONS FUND 1,955,304 1,949,403 (1,949,403) 0 0.0%
INSURANCE FUND 2,756,316 2,574,813 (2,574,813) 0 0.0%
DEBT SERVICE FUND 4,592,166 3,594,118 0 3,594,118 -7.8%
HOTEL/ MOTEL TAX FUND 1,886,241 1,403,318 0 1,403,318 -1.2%
FLEET REPLACEMENT FUND 1,679,253 771,301 (771,301) 0 0.0%
UTILITIES CAPITAL IMPROV. PROJECTS 9,987,400 13,720,400 (1,123,000) 12,597,400 20.4%
GEN. GOVT. CAPITAL IMPROV. PROJECTS 4,939,300 6,499,000 (630,000) 5,869,000 -41.0%
COMMUNITY DEVELOPMENT FUND 2,863,466 2,921,303 0 2,921,303 88.1%
TOTALS $97,502,374 $99,516,238 ($10,240,300) $89,275,938
3.4%
10
CITY OF COLLEGE STATION
NET OPERATING BUDGET
$103,746,600
GEN. GOV. CAPITAL
PROJECTS
10%
DEBT SERVICE FUND
5%
SOLID WASTE COLL FUND
3%
COMM. DEVELOP. FUND
3%
UTILITY FUNDS
48%
GENERAL FUND
21%
UT1L CAPITAL PROJECTS
9%
HOTEL MOTEL FUND
1%
11
COMBINED FUND SUMMARY
EXPENDITURE BY FUND
TOTAL
% CHANGE IN
ACTUAL
BUDGET
ESTIMATED
BASE BUDGET
APPROVED
BUDGET FROM
FUND
FY 93-94
FY 94.95
FY 94-95
FY 95-96
FY 95-96
FY 95 TO FY 96
GENERAL FUND
$20,489.484
$23,430,899
$22,779,268
$22,498,530
$23,332,409
-0.42%
ELECTRIC FUND
27,805,898
29,633,052
29,616,069
30,358,789
30,401,089
2.59%
WATER FUND
2,728,245
2,675,447
2,383,972
2,307,595
2,365,595
•11.58%
WASTEWATER FUND
2.281,216
2,530,755
2,335,648
2,444,527
2,510,027
-0.82%
SOLID WASTE COLLECTION FUND
2,112,629
2,782,561
2,546,045
2,547,548
2,553.548
-8.23%
COMBINED FUND TOTAL
$55,417,472
$61,052,714
$59,661,002
$60.156,989
$61.162.668
0.18°%13
CLASSIFICATION
EXPENDITURE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
520,504,162 $22,729,637 $21,336,614 522,734,508 $22,948,442 0.96%
1,433,577 1,474,664 1,430,396 1,434,313 1,451,364 •1.58 %
2,412,800 2,877,904 2,779,647 2,996,573 3,225,673 12.08%
1,756,124 2,326,601 2,877,482 1,847,796 1,868,774 -19.68%
25,923,351 27,349,595 26,852,097 27,598,590 27,597,500 0.91%
2,532,577 3,875,707 3,675,433 3:348,629 3,479,145 -10.23%
854,881 418,606 709,333 196,580 591,770 41.37%
COMBINED FUND TOTAL $55,417,472 $61,052,714 $59,661,002
$60,156,989 561,162.668 0.18%
FUND
PERSONNEL SUMMARY BY FUsii9
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
GENERAL FUND
ELECTRIC FUND
WATER FUND
WASTEWATER FUND
SOLID WASTE COLLECTION FUND
371.00
84.50
32.00
37.00
28.00
COMBINED FUND TOTAL 552.50
397.00
91.00
35.00
40.00
27.00
420.50
92.00
35.00
41.00
27.00
590.00 615.50
420.50
93.00
31.00
41.00
27.00
612.50
421.50
93.00
31.00
41.00
27.00
0.24%
1.09 %
-11.43%
0.00%
0.00%
613.50 -0.32%
12
ANALYSIS OF TAX RATE
FY 95-96
Assessed Valuation of Real and Exempt Property $1,814,639,141
(Based on 100% of Market Value)
Less: Exempt Property $155,646,261
Less: Agricultural Loss $20,226,970
Less: Over 65 and Veterans Exemptions $26,223,911
Less: Abatements $920,630
Taxable Assessed Value $1,611,621,369
Apply Tax Rate of .4450/$100 Valuation .4450/$100
Total Tax Levy $7,171,715
Estimate 98% Collection $7,028,281
Debt Service
DISTRIBUTION OF AD VALOREM TAXES
Tax Rate Per Percent Estimated
$100 Valuation Of Levy Collections
0.2825 63.5% $4,461,774
General Fund 0.1625 36.5% $2,566,507
13
ANALYSIS OF PROPERTY VALUATIONS
TOTAL TOTAL
APPRAISAL MARKET EXEMPT TAXABLE
YEAR VALUATION VALUE VALUE*
1986 1,157,639,695 36,629,372 1,121,010,323
1987 1,138,980,618 38,631,099 1,100,349, 519
1988 1,160,147,843 38,535,922 1,121,611,921
1989 1,157,030,039 38,794,667 1,118,235,372
1990 1,244,411,436 142,931,914 ** 1,101,479,522
1991 1,282,692,121 156,080,118 1,126,612,003
1992 1,353,127,372 164,570,381 1,188,556, 991
1993 1,446,692,180 177,229,893 1,269,462,287
1994 1,648,484,066 194,215,922 1,454,268,144
1995 1,814,639,141 203,017,772 1,611,621,369
* Assessed value is 100% of the estimated value.
** The increase in the exempt value is due to an effort by the appraisal district to include
government entity property in the total market valuation.
14
BUDGETS FOR 1995 - 96 STRATEGIC ISSUES
In January of 1995, the City Council
compiled a list of strategic issues for the next
12 to 36 months. These issues were
identified as areas that the City Council
identified as being important. A total of 69
issues were originally identified by the City
Council. The City Council then directed the
staff to develop action plans for the top 25
strategic issues and to begin addressing these
issues.
Many of these issues have specific funds
included in this budget that are intended to
go toward implementing the action plan and
addressing these issues. A total of nearly
$8.4 million was identified. Some of these
funds were included in the action plans
developed by staff and approved by the City
Council. There are also funds that were not
originally identified in the action plan, but are
budgeted in FY 96 and will be addressing the
issues.
There are also strategic issues such as
community appearance that have large dollar
amounts budgeted in FY 96 due to large
projects such as underground electric
conversion. An attempt was made to identify
primarily direct budget amounts for these
issues.
This section of the budget identifies the funds
that are budgeted that will address the top 25
strategic issues. It is important to note that
not all of the issues will have specific dollar
amounts budgeted for a number of reasons.
Some of the issues do not require budgeted
funds, and others may not have specific
projects identified that need funding in FY 96..
Other projects will be addressed in future
years such as the North/South Traffic Route
which is budgeted in a future year in the
Capital Improvements Project budget.
15
Budget For
1995 m 96 Strategic Issues
Strategic Issue
FY 96 Approved
Budget
Budget Explanation
1. Northgate Revitalization & Development /
Parking Garage
$1,382,500
$300,00 is CIP, $900,000 is for land and
parking development, $50,000 is for facade
improvement, $132,500 other Ngate prog.
2. Drainage Policy (Drainage Utility
Feasibility Study)/Stormwater Management
$583,000
$435,000 is drainage CIP.
$148,000 is drainage operations and
maintenance budget.
3. One Stop Facility of Health Services
$2,000
$2,000 are funds spent at the Lincoln Center
providing space to Brazos County Health
Department.
4. Wellborn Road Corridor Traffic Study
0
This project is being funded by TxDot.
There are no city funds other than staff time
in this project.
5. Community Appearance and Strategy
(Streetscape, Electrical Lines, Trees, Adopt A
Spot) Beautification Strategy
$2,676,000
$2,037,000 is budgeted for electric
underground projects, $603,000 is budgeted
in Parks Forestry, $66,000 for other projects
inc. Brazos Beautiful, streetscape, etc.
6. Streets - Street Replacement Capital Plan
$200,000
This funding is for the beginning of a street
replacement fund. It will be used for major
rehab,.
7. Library Facility Planning/ Implementation
$700,000
These are CIP funds for the beginning of the
development of the new College station
Library.
8. Accessibility of City Services - Westside
Water and Sewer Services
0
Staff work continues on this project with
TAMU officials.
9. Economic Development (Business Park
Mgmt)
$1,480,000
These funds are budgeted for the
continuation of phase 1 of the business park:
Landscaping & Electric, Marketing.
10. North/Southgate Revitalization - Code
. Enforcement & Planning TAMU
0
No funding other than current code
enforcement efforts are budgeted.
11. Annexation Plan/ Settlement Agreement
w/ Bryan
0
There will be costs associated with any
additional annexations.
12. Intermodal Accessibility,
0
No funds are currently budgeted. Staff time
will be used as this issue is addressed in FY
96 with state and other officials.
13. Electronic Access to City Services,
Including Library - Electronic Bulletin Board
$23,000
Funds budgeted for internet access and
Council electronic access.
14. Traffic Management - NfS Traffic Routes
0
CIP funds for a North/ South Traffic Route
are included in future years. The HOK
comp plan will be complete in FY 96.
15. Intergovernmental Relations
0
Work continues with various agencies and
govts in the area of parks, electric service,
economic development and others.
16. George Bush Library (Impacts, Planning)
$50,000
These funds have been budgeted in the
Hotel Motel fund for the Brazos Valley
Bush Library Committee. (3 yr.
commitment).
16
Strategic Issue
FY 96 Approved
Budget
Budget Explanation
17. Housing Strategy (Housing
Standards/Maintenance/Certification)
0
HOK housing study completed in FY 95.
Community Development programs
continue to address housing issues.
18. Youth at Risk (Prevention Activities)
$877,000
$696,000 is budgeted in parks programs,
$155,000 is in police programs including
school officers & $26,000 in other
programs.
19. Tobacco Ordinance
0
Staff time is being spent on this issue.
Potential future costs may relate to
enforcement activities.
20. County Wide Drainage Plan
0
Staff time will be spent working with other
entities on this project.
21. Joint Planning Agreement with TAMU
(Master Planning)
0
Staff time is being spent working with
TAMU on this project.
22. Recreational Centered Programs for
Youth Ages 13-19
see #18
see #18
23. Future City Facilities Plan
0
The HOK study was complete in FY 95.
24. Economic Development
(Philosophy/Guidelines/Incentives)
$200,000
These funds are budgeted throughout the
operating funds for incentives to economic
development prospects.
25. Industrial Area/District
$225,000
These funds have been budgeted in the
Electric Fund for the potential purchase of a
site for an industrial park location.
Grand Total Budget for Strategic Issues $8,398,500
17
We're Committed
To Excellence
18
GENERAL FUND
The General Fund is used to account for all
activities that are typically considered
governmental functions of the city. These
include Public Safety, Public Services., Parks
and Recreation, Economic and Development
Services, the support functions for these areas,
and the administrative functions for the city.
The General Fund for the 1995-96 fiscal year
(FY 96) is influenced by current policies and
any approved policy changes. New policies
that are reflected in the approved budget
include setting aside funds for major
thoroughfare reconstruction, additional funding
for economic development activity, $100,000,
support for Northgate revitalization ($350,000
in interfund debt to be repaid over 5 years),
$80,500, a streetscape retrofit program for
signs, etc. The policies include the goal of
attaining inter -fund equity; maintaining a
balance between revenues and expenditures;
continuing the pay for performance plan; and
maintaining the level of service currently
provided as our city experiences residential and
commercial growth.
Revenues are anticipated to increase by
approximately $793,000 or 3.9% in FY 96
over the FY 95 year-end estimate.
Notable changes in expected revenues are as
follows:
1. Ad Valorem Taxes are projected to
be up about $252,000 over FY 95
year-end estimate. This is due to an
increase in assessed valuation from
$1.45 billion to $1.61 billion. New
development added $84,783,288 to
ad valorem taxable property.
2 . Sales Taxes are projected to be up
approximately 2.8% over the FY 95 year
end estimate. The FY 96 projection of
$9,153,000 is based on a normalized 10
year, trend -line and on economic forecasts
with an adjustment down due to slow
growth in FY 95.
3. Permit revenue is projected to decrease by
$110,000 or 22.1 % from the FY 95
year-end estimate. This decrease is driven
by projections of construction activity at
more normal rates than experienced over
the past two years. These reductions are
based upon an estimated gradual reduction
in building activity to a sustainable level of
about $50-60 million annually of new
development per year.
4. Other taxes are projected to increase by
7.8% or approximately $50,000. This
increase is primarily due to expectations of
a new natural gas franchise agreement.
5. Parks and Recreation revenue is expected
to increase by approximately $116,000 or
23.4% for FY 96 over the FY 95 year-end
estimate. Most of the revenue increase is
related to Pools. A approved increase in
pool guards pay is covered mostly through
an increase in fee increases for swimmers.
The city is working with the College
Station Independent School District for the
city to provide guards and to operate the
new natatorium that is to open this fall.
New revenues from the natatorium
including a contract with the school
district to provide guards and other
support for their needs is anticipated to
bring in $60,000.
6 . Return on Investment transfers from the
enterprise funds are scheduled to increase
by $221,750 or 4.5% due to increased
anticipated operating revenues in the
utility funds. The assumptions underlying
revenue increases in those funds are
discussed in the utility section of the
budget.
During the budget process for FY 96, the city
council gave staff direction to identify
reductions that could be enacted without
affecting current service levels. The
departments and the Budget Division identified
approximately $375,300 in the General Fund
as viable reductions that would not adversely
affect current service levels.
19
Reductions that occurred in the General Fund
included the elimination of three positions: 1) a
Building Inspector/Code Enforcement position
in the Economic and Development Services
Department, 2) a Systems Analyst position in
the Management Information System division in
the Management Services Department, and 3)
the Warrant Officer position in the Municipal
Court division of the Fiscal and Human
Resources Department. In addition to
reductions identified by the various
departments, the Budget and Research Division
identified approximately $38,000 in reductions
that could be made without having adversely
affecting current service levels.
Net Expenditures for FY 96 are expected to be
approximately $21.43 million, approximately
$975,000 or 4.8% more than the FY 95
budget. The increase is due to the inclusion of
funding for approved service level adjustments
that allows the city to address the various
"Strategic Issues" and "Ends Statements"
outlined by the city council in April 1995. The
service level adjustments are discussed in detail
in the executive summary and in the
departmental summaries.
Several positions have been moved from the
Water Division into the General Fund along
with other associated costs. The positions
have moved to the Engineering Division within
Economic and Development Services to better
reflect the chain of command. The various
utilities will cover the costs of the moved
positions through General and Administrative
Transfers as in lieu of paying directly for the
positions within the Water Fund. On balance
the General Fund is approved to have a net
increase of 1 position in FY 96 over FY 95.
There is also $233,800 budgeted for economic
development in the General Fund. That
amount is composed of $133,800 for
economic developments incentives as approved
by the city council beginning in FY 95. An
additional $100,000 has been added in order
to address additional planning and marketing
issues at the existing Business Park and for the
anticipated industrial park on Graham Road.
Other anticipated uses of the Economic
Development funding include the second
$50,000 for Sanderson Farms and the second
year appropriation of $50,000 for the
Economic Development Agency's Economic
Incentive Funding (this is budgeted in Public
Agency Funding).
Outside Agency funding is maintained at
current levels for several outside agencies
including the Brazos Valley Council on Alcohol
and Substance Abuse, $25,000; Retired Senior
Volunteers, $5,000; and the General Fund
Portion of Brazos Beautiful, $8,500. The
Brazos County Health Department has
requested an increase in funding of $2,980 to
$77,485 and this is also included in the
approved budget for FY 96.
The Budget Savings, as a separate line item,
has been eliminated from the approved budget
for FY 96. The estimated savings are reduced
from departmental budgets included in the
budget. The change will allow department
managers to spend all of, but no more than,
their authorized budget. Budgetary controls
will remain at the category level and
departments will have the opportunity to
transfer fund;: between all categories in order
to meet needs.
20
We're Committed
ci
To Excellence
21
BEGINNING BALANCE
CITY OF COLLEGE STATION
GENERAL FUND
FUND SUMMARY
FY 1994.95 FY 1995-96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END FY 1995-96 APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BASE BUDGET BUDGET BUDGET
$ 4,340,698 $ 4,489,535 $ 4,742,495 $ 4,181,930 $ 4,181,930
REVENUES
PROPERTY TAXES $ 2,086,274 $ 2,380,922 $ 2,360,422 $ 2,612,000 $ 2,612,000 9.7%
SALES TAX 8,671,072 9,000,000 8,900,000 9,153,000 9,153,000 1.7%
OTHER TAXES 463,413 640,600 644,956 695.050 695,050 8.5%
PERMITS 557,440 358,945 496,067 385,630 385,630 7.4%
PARKS AND RECREATION 542,760 575,910 546,173 549,650 660,996 14.8%
OTHER SERVICE CHARGES 543,329 393,795 592,138 612,250 612,250 55.5%
FINES AND FORFEITURES 915,126 876,465 1,006,000 1,027,800 1,027,800 17.3%
INVESTMENT EARNINGS 284,280 342,500 368,650 345,114 345,114 0.8%
MISCELLANEOUS 283,310 207,500 280,190 221,750 273,673 31.9%
RETURN ON INVESTMENT 4,407,838 4,915,000 4,915,000 5,136,750 5,136,750 4.5%
TOTAL REVENUES $ 18,754,842 $ 19,691,637 $ 20,109,596 $ 20,738,994 $ 20,902,263 6.1 %
TOTAL FUNDS AVAILABLE
$ 23,095,540 $ 24,181,172 $ 24,852,091 $ 24,920,924 $ 25,084,193 3.7%
EXPENDITURES AND TRANSFERS
POLICE 5 4,842,664 $ 5,247,938 $ 5,096,685 $ 5,191,893 $ 5,229,799 -0.3%
FIRE 3,463,118 3,940,070 3,586,450 3,745,771 3,820,001 -3.0%
PUBLIC SERVICES 2,556,130 2,609,956 2,455,001 2,497,190 2,681,960 2.8%
PARKS AND RECREATION 3,182,008 3,977,848 3,926,412 3,636,723 4,042,721 1.6%
ECONOMIC & DEV.SVCS. 1,879,111 2,228,489 2,437,353 2,209,384 2,224,384 -0.2%
MANAGEMENT SERVICES 1,608,722 2,113,686 2,019,812 2,040,859 2,126,375 0.6%
LIBRARY 322,253 367,330 371,147 374,064 374,064 1.8%
FISCAL/HUMAN RESOURCES 1,501,089 1,663,741 1,656,220 1,607,907 1,623,870 -2.4%
GENERAL GOVT. 1,134,389 1,281,841 1,230,178 1,194,739 1,209,235 -5.7%
SPECIAL PROGRAMS & PROJ. 445,000 407,000 407,000 0 280,500 -31.1%
PUBLIC AGENCY FUNDING 107,730 121,280 171,280 163,005 165,985 36.9%
CONTINGENCY 0 300,000 179,100 350,000 350,000 16.7%
PROJ. MERIT & BENEFITS 0 0 0 0 0 N/A
ECONOMIC DEVELOPMENT 0 133,800 50,000 83,800 183,800 37.4%
PROJ. BUDGET SAVINGS 0 (914,000) 0 0 0-100.0%
TOTAL EXPEND. $ 21,042,214 $ 23,478,979 $ 23,586,648 $ 23,095,335 $ 24,312,694 3.6%
NET GEN./ADMIN. TRANSFER $ (2,886,557) $ (3,025,152) $ (2,916,487) $ (2,858,820) $ (2,883,820) -4.7%
NET EXPENDITURES $ 18,155,657 $ 20,453,827 $ 20,670,161 $ 20,236,515 $ 21,428.874 4.8%
INCREASE (DECREASE) IN
FUND BALANCE $ 599,185 $ (762,190) $ (560.565) $ 502,479 $ (526,611)
GAAP ADJUSTMENTS $ (197,388) $ 0 $ 0 $ 0 $ 0
ENDING -FUND BALANCE $ 4,742,495 $ 3,727,345 $ 4,181,930 $ 4,684,409 $ 3,655,319
22
GENERAL FUND - USES OF FUNDS
MGMT. SERV.
9%
ECON. & DEV. SERV.
9%
GEN. GOVT.
VA
FIRE
167E
FISCAIJHR
7% OTHER
4%
POLICE
22%
23
We're Committed
cl-
To Excellence
24
GENERAL FUND DEPARTMENT SUMMARY
DEPARTMENT
EXPENDITURE BY DEPARTMENT
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
POLICE DEPARTMENT $4,842,664 S5,247,938 $5,096,685 S5,191,893 S5,229,799 -0.35%
FIRE DEPARTMENT 3,463,118 3,940,070 3,586,450 3,745,771 3,820,001 -3.05%
PUBLIC SERVICES 2,556,130 2,609,956 2,455,001 2,497,190 2,681,960 2.76%
PARKS AND RECREATION 3,182,008 3,977,848 3,926,412 3,636,723 4,042,721 1.63%
ECON. AND DEVELOPMENT SERVICES 1,879,111 2,228,489 2,437,363 2,209,384 2,224,384 -0.18%
MANAGEMENT SERVICES 1,608,722 2,113,686 2,019,812 2,040,859 2,126,375 0.60%
LIBRARY 322,253 367,330 371,147 374,064 374,064 1.83%
FISCAL/HUMAN RESOURCES 1,501,089 1,663,741 1,656,220 1,607,907 1,623,870 -2.40%
GENERAL GOVERNMENT 1,134,389 1,281,841 1,230,178 1,194,739 1,209,235 -5.66%
S23,332,409 -0.42%
GENERAL FUND TOTAL $20,489,484 S23,430,899
S22,779,268 $22,498,530
CLASSIFICATION
EXPENDITURE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS S14,553,220 $16,151,257 $15,224,182 $16,235,257 $16,449,191 1.84%
SUPPLIES 742,316 913,690 864,027 854,825 871,876 -4.58%
MAINTENANCE 1,439,622 1,819,571 1,702,446 1,786,793 2,014,893 10.73%
PROFESSIONAL SERVICES 991,470 1,445,106 1,901,104 995,315 1,014,793 -29.78%
PURCHASED PROP. SERV. 711,036 749,401 718,612 730,207 728,017 -2.85%
OTHER PURCHASED SERV. 1,513,354 2,128,541 1,972,691 1,844,202 1,863,318 -12.46%
CAPITAL OUTLAY 538,466 223,333 396,206 51,931 390,321 74.77%
GENERAL FUND TOTAL
$20,489,484 S23,430,899
S22,779,268 S22,498,530
S23,332,409 -0.42%
DEPARTMENT
PERSONNEL SUMMARY BY DEPARTMENT
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET RASE BUDGET APPROVED BUDGET FROM
FY 92-93 FY 93-94 FY 94-95 FY 95.96 FY 95-96 FY 95 TO FY 96
POLICE DEPARTMENT 95.00 110.00 114.50 114.50 115.50 1 0.87%
FIRE DEPARTMENT 75.00 76.00 78.00 78.00 78.00 0.00%
PUBLIC SERVICES 45.00 45.00 46.00 46.00 46.00 0.00%
PARKS AND RECREATION 53.00 53.00 60.00 60.00 60.00 0.00%
ECON. AND DEVELOPMENT SERVICES 34.00 39.00 42.00 44.00 2 44.00 4.76%
MANAGEMENT SERVICES 21.00 25.00 27.50 26.50 3 26.50 -3.64%
LIBRARY 0.00 0.00 0.00 0.00 0.00 N/A
FISCAL/HUMAN RESOURCES 31.00 31.00 33.00 32.00 4 32.00 -3.03%
GENERAL GOVERNMENT 17.00 18.00 19.50 19.50 19.50 0.00%
GENERAL FUND TOTAL
371.00 397.00
420.50 420.50
421.50 0.24%
1 Additional School Resource Officer partially reimbursed by school district.
2 Three 13) Engineering positions transferred from Water Fund to General Fund and one (1) building inspector/code enforcement position taken out.
3 Reduction of one (1) unfilled programmer/analyst position in MIS.
4 Reduction of one 111 unfilled warrant officer position.
25
POLICE
DEPARTMENT SUMMARY
LXPENUI I UHE tiY UEPAH I MEN I
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
POLICE ADMINISTRATION
UNIFORM PATROL
CRIMINAL INVESTIGATION
SPECIAL SERVICES
TECHNICAL SERVICES
COMMUNICATION/JAIL
DEPARTMENT TOTAL
$334,072 $439,949 $430,203 $452,978 $452,978 2.96%
2,553,026 2,347,734 2,283,653 2,399,112 2,399,112 2.19%
475,818 638,683 610,422 610,319 610,319 -4.44%
356,629 573,827 570,407 538,476 576,382 0.45%
371,369 443,587 431,951 389,778 389,778 -12.13%
751,750 804,158 770,049 801,230 801,230 -0.36%
$4,842,664 $5,247,938
$5,096,685 $5,191,893
$5,229,799 -0.35%
CLASSIFICATION
EXPEND!! UNE BY CLASSIIICAl ION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS $3,939,312 $4,307,382. $4,192,304 $4,307,835 $4,338,481 0.72%
SUPPLIES 156,246 213,205 207,094 157,147 160,057 -24.93%
MAINTENANCE 65,824 83,770 72,514 74,951 74,951 -10.53%
PROFESSIONAL SERVICES 100,926 108,001 107,154 97,518 97,908 -9.35%
PURCHASED PROP. SERV. 84,485 67,409 67,838 64,779 64,779 -3.90%
OTHER PURCHASED SERV. 368,276 467,291 446,124 489,663 491,663 5.22%
CAPITAL OUTLAY 127,595 880 3,657 0 1,960 122.73%
DEPARTMENT TOTAL
$4,842,664 $5,247,938
$5,096,685 85,191,893
$5,229,799 -0.35%
PERSONNEL SUMMARY BY DIVISION
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
POLICE ADMINISTRATION 5.00 5.00 8.00 8.00 8.00 0.00%
UNIFORM PATROL 51.00 52.00 50.50 51.50 51.50 1.98%
CRIMINAL INVESTIGATION 11.00 11.00 12.00 12.00 12.00 0.00%
SPECIAL SERVICES 6.00 9.00 11.00 10.00 11.00 0.00%
TECHNICAL SERVICES 7.00 8.00 8.00 8.00 8.00 0.00%
COMMUNICATION/JAIL 15.00 25.00 25.00 25.00 25.00 0.00%
DEPARTMENT TOTAL
95.00 110.00
114.50 114.50
115.50 0.87%
COUNCIL ENDS STATEMENTS:
#1 Transportation/Mobility, #3 Health and Public Safety, #4 Education/Information, and #5 Quality Service.
MISSION STATEMENT:
We, the members of the College Station Police Department, exist to serve the citizens of and visitors to our community with respect, fairness,
and compassion. We are dedicated to the prevention of crime; the protection of life and property; the maintenance of law and order; the
enforcement of laws and ordinances; and upholding the constitutional rights of all those within our jurisdiction.
With a philosophy of service to the customer, we have established goals and objectives designed to achieve our mission. By the investigation
of all offenses and incidents that come to our attention, we seek to improve the quality of life and sense of security in our community.
We hold ourselves to the highest standards of law enforcement conduct and ethics. We seek to earn and maintain public confidence by
holding ourselves responsible to those we serve. With the knowledge that we are servants of the public, we dedicate ourselves to
professional growth and development through effective leadership training.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Maintain effective levels of police services on a 24 hour per day basis throughout the city.
> 54% of a patrol officer's time is spent on answering calls for service (critical is 60%, optimum is 40%).
> Respond to high priority calls within 7 minutes.
> Provide at least 2,000 hours of specialized enforcement activity directed at "Part I" (serious) crimes each year.
• Provide efficient assignment and investigation of serious criminal offenses within a reasonable amount of time.
> Ensure that 90% of victims of crimes assigned to an investigator are contacted by that investigator within 10 days.
• Provide effective investigations and clear the maximum number of offenses with the resources available.
> Maintain a clearance rate of 27% of all index crimes (Part I crimes on Uniform Crime Report). (State average is 24% based on
1993 figures, CSPD's was 26%).
• Direct and supervise narcotic related investigations in a 4 county region.
> Monitor the dollar value of seized drugs and assets.
• Provide emergency and non -emergency communications for police, fire, and animal control personnel through computer, radio, and phone services.
> 95% of all priority 1 police calls are dispatched within 3 minutes.
> All 911 telephone calls are answered within 10 seconds or less.
26
FIRE
DEPARTMENT SUMMARY
DIVISION
FIRE ADMINISTRATION
FIRE SUPPRESSION
FIRE PREVENTION
DEPARTMENT TOTAL
EXNENUI 1 UHE ElY DIVISION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
S3,463,118 S3,9
5367,469 5401,160 $392,736 $395,971 $395,971 -1.29%
3,075,526 3,505,570 3,163,027 3,324,979 3,392,809 -3.22%
20,123 33,340 30,687 24,821 31,221 -6.36%
40070 S3,820,001 -3.05%
$3,586,450 $3,745,771
CLASSIFICATION
EXPENDII URE BY CLASSTFICA I ION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS $2,986,773 S3,278,051 52,979,103 $3,227,472 S3,268,072 -0.30%
SUPPLIES 142,868 142,680 125,887 149,426 149,426 4.73%
MAINTENANCE 44,409 51,020 56,708 58,230 58,230 14.13%
PROFESSIONAL SERVICES 26,491 24,730 23,540 8,874 8,874 -64.12%
PURCHASED PROP. SERV. 45,898 49,781 48,766 56,573 56,573 13.64%
OTHER PURCHASED SERV. 212,150 351,093 325,325 245,196 251,596 -28.34%
CAPITAL OUTLAY 4,529 42,715 27,121 0 27,230 N/A
DEPARTMENT TOTAL
S3,463,118 $3,940,070 $3,586,450 $3,745,771 S3,820,001 -3.05%
DIVISION
FIRE ADMINISTRATION
FIRE SUPPRESSION
FIRE PREVENTION
DEPARTMENT TOTAL
PERSONNEL SUMMARY BY DIVISION
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
7.00 7.00 5.00 5.00 5.00 0.00%
68.00 69.00 73.00 73.00 73.00 0.00%
0.00 0.00 0.00 0.00 0.00 N/A
75.00 76.00
78.00 78.00
78.00 0.00%
COUNCIL END STATEMENTS:
#3 Health and Public Safety, #4 Education/Information, #5 Quality Service, and #7 Employment/Prosperity.
MISSION STATEMENT:
To provide cost efficient, high quality, emergency and non -emergency Fire Prevention, Fire Suppression, EMS, and support services to the community
in order to enhance the safety, health, and general well-being of our citizens.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Provide prompt, effective fire and EMS response.
> Achieve 4.5 minute emergency fire and EMS response 95% of the time.
• Ensure Advanced Life Support response.
> Provide paramedic care and advanced life support equipment with first arriving unit 100% of the time.
• Conduct building safety inspections.
> Conduct fire safety inspections of 800 businesses.
• Ensure code compliance.
> Follow up all reports of major violations or hazards within 1 hour and all minor violations within 5 days.
• Determine fire cause and origin.
> Investigate all fires within 24 hours.
• Provide explosive ordinance disposal.
> Respond to all requests for explosive ordinance disposal within 1 hour.
27
PUBLIC SERVICES
DEPARTMENT SUMMARY
EXPENUI i ORE BY DIVISION
ACTUAL BUDGET ESTIMATED BASE BUDGET
DIVISION FY 93-94 FY 94-95 FY 94-95 FY 95-96
PUBLIC SERVICES ADMINISTRATION
STREETS MAINTENANCE
DRAINAGE MAINTENANCE
FLEET SERVICES
TRAFFIC
DEPARTMENT TOTAL
$204,670
1,598,482
183,702
441,282
127,994'
S275,097
1,562,272
162,228
473,588
136,771
$2,556,130 $2,609,956
$272,148
1,409,841
153,040
474,670
145,302
$267,371
1,469,575
144,935
488,126
127,183
TOTAL % CHANGE IN
APPROVED BUDGET FROM
FY 95-96 FY 95 TO FY 96
S267,371
1,638,425
144,935
494,796
136,433
$2,455,001 S2,497,190 $2,681,960
-2.81 %
4.87%
-10.66%
4.48%
-0.25 %
2.76%
CLASSIFICATION
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
EXPEND' I URE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
$1,286,933
53,653
869,473
29,293
71,119
223,521
22,138
$1,402,404
60,589
729,940
52,600
63,980
300,443
0
51, 279, 696
57,973
713,286
31,923
65,244
306,879
0
S1,373,177
59,226
719,761
30,266
63,183
251,577
0
$1,373,177
59,571
887,861
32,991
63,183
251,577
13,600
-2.08%
-1.68%
21.63%
-37.28%
-1.25%
-16.26%
N%A
DEPARTMENT TOTAL
$2,556,130 $2,609,956
$2,455,001 $2,497,190 $2,681,960
2.76%
DIVISION
PUBLIC SERVICES ADMINISTRATION
STREETS MAINTENANCE
DRAINAGE MAINTENANCE
FLEET SERVICES
TRAFFIC
DEPARTMENT TOTAL
PERSONNEL SUMMARY BY DIVISION
BUDGET BUDGET
FY 92-93 FY 93-94
5.00
20.00
4.00
13.00
3.00
6.00
20.00
4.00
12.00
3.00
45.00 45.00
BUDGET BASE BUDGET
FY 94-95 FY 95-96
7.00
20.00
4.00
13.00
2.00
6.00
20.00
4.00
14.00
2.00
46.00 46.00
TOTAL % CHANGE IN
APPROVED BUDGET FROM
FY 95-96 FY 95 TO FY 96
6.00
20.00
4.00
14.00
2.00
46.00
-14.29%
0.00%
0.00%
7.69%
0.00%
0.00%
COUNCIL END STATEMENTS:
#1 Transportation/Mobility, #4 Education/ Information, and #5 Quality Service.
MISSION STATEMENT:
The Public Services Department works to provide a clean, safe environment in the City of College Station.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Provide regular maintenance and care of city streets.
> Repair potholes on 98% of city streets on a quarterly basis.
> Seal coat approximately 11 miles of city streets annually.
> Reconstruct and overlay 2 miles of city streets annually.
• Provide response to citizen complaints and service calls.
> Provide 48 hour response time on all reported potholes.
• Provide drainage maintenance programs that keep the storm carrying capacity of the system adequate while working
towards cleaner water in College Station.
> In a year with average rainfall there will be no more than 3 claims to the city for flood damage.
• Provide proactive maintenance programs designed to keep signage and pavement markings in good condition.
> Repair 98% of all reported downed stop signs within 4 hours.
> Repair all other reported downed signs with 24 hours.
> Apply 2,550 linear feet of painted pavement markings annually.
28
PARKS AND RECREATION
DEPARTMENT SUMMARY
DIVISION
ADMINISTRATION
RECREATION
SPECIAL FACILITIES
PARKS OPERATIONS
FORESTRY
DEPARTMENT TOTAL
hXYENDI 1 UHL BY DIVISION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
83,182,008
$316,192 $352,410 $334,741 $341,480 $342,480 -2.82%
768,220 918,391 914,842 918,323 971,315 5.76%
787,948 1,115,769 1,091,779 836,154 1,188,160 6.49%
841,131 987,421 963,045 999,475 999,475 1.22 %
468,517 603,857 622,005 541,291 541,291 -10.36%
$3977 848 $4,042,721 1.63%
$3,926,412 $3,636,723
CLASSIFICATION
EXPENDITURE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS $2,069,674 $2,323,396 $2,271,941 $2,344,474 $2,487,162 7.05%
SUPPLIES 218,869 285,480 273,968 306,023 308,523 8.07%
MAINTENANCE 176,549 261,362 308,387 215,717 210,717 -19.38%
PROFESSIONAL SERVICES 142,140 401,170 393,093 152,837 155,437 -61.25%
PURCHASED PROP. SERV. 282,641 345,180 326,537 341,668 339,478 -1.65%
OTHER PURCHASED SERV. 193,370 299,260 281,592 276,004 276,004 -7.77%
CAPITAL OUTLAY 98,765 62,000 70,894 0 265,400 328.06%
DEPARTMENT TOTAL
$3,182,008 $3,977,848
$3,926,412 $3,636,723
$4,042,721 1.63%
PIRSONNEL SUMMARY BY DIVISION
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
ADMINISTRATION
RECREATION
SPECIAL FACILITIES
PARKS OPERATIONS
FORESTRY
DEPARTMENT TOTAL
6.50 6.50 6.50 6.50 6.50 0.00%
7.00 7.00 8.00 8.00 8.00 0.00%
8.50 8.50 8.50 8.50 8.50 0.00%
22.00 22.00 25.00 25.00 25.00 0.00%
9.00 9.00 12.00 12.00 12.00 0.00%
53.00 53.00
60.00 60.00
60.00 0.00%
COUNCIL END STATEMENTS:
#2 Parks and Recreation, #3 Health and Public Safety, #4 Education/Information, #5 Quality Service, #6 Cultural Arts, and #8 Civic Pride.
MISSION STATEMENT:
Quality service and performance: Our promise to you.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Meet all state and federal requirements for emergency preparedness and disaster response.
> Review and update the city's emergency mamagement procedures annually.
" Accurately administer registration for 21 recreation programs annually.
> Handle registration for 15,500 customers annually.
• Provide cost-effective recreational instruction activities for the citizens of College Station throughout the year.
> Provide spring, summer, and fall Red Cross learn -to -swim lessons for 3,000 participants annually,
• Offer programs and special events for local residents and visitors to our community.
> Schedule a minimum of 20 events at the Wolf Pen Creek Amphitheater.
> Operate the "Christmas in the Park" program for approximately 100,000 visitors annually.
• Provide satisfactory accommodations to 93,000 clients of the Conference Center annually.
> 98% of clients have set-up on file 7 days prior to the function.
• Use the Lincoln Center to accommodate the needs of 6 local agencies which provide services to College Station citizens.
> Boys & Girls Club (125 memberships/year), Health Department (5,205 visits/year), Brazos Valley Community Action Agency
Years for Profit (35 seniors/day), IRS VIPS (40 citizens/year), Lincoln Center Former Students (8 members), Juvenile
Probation (15 participants), and Adult Probation (30 participants).
• Operate the Teen Center as a well -maintained, positive, drug -free facility with comparable standards of other city buildings and quality customer
service for 9 months out of the year.
> Provide recreational activities for 50 children after school and on Saturday nights as an alternative to drugs.
• Provide effective maintenance, mowing, and safety inspection activities for 27 parks throughout the year.
> Mow and trim 27 parks on a 10-day cycle for 10 months of the year (810 mowings annually).
• Perform required landscape maintenance functions at municipal buildings and park sites during March through October.
> Clear landscape maintenance work orders within 10 working days of notification.
29
ECONOMIC AND
DEVELOPMENT SERVICES
DEPARTMENT SUMMARY
EXPENDI I UHh BY DIVISION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
DEVELOPMENT SERVICES ADMIN. $176,932 $178,730 $247,049 5286,491 $286,491 60.29%
ENGINEERING 585,493 689,429 617,325 799,809 799,809 16.01%
PLANNING 1,116,686 1,360,330 1,572,989 1,123,084 1,138,084 -16.34%
DEPARTMENT TOTAL
81,879,1 1 1 52,228,489
$2,437,363 $2,209,384
$2,224,384 -0.18%
CLASSIFICATION
EXPEND!' URE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS $1,477,012 51,719,360 $1,594,240 $1,844,779 51,844,779 7.29%
SUPPLIES 53,616 66,595 62,461 59,129 59,129 -11.21%
MAINTENANCE 7,036 20,833 17,053 21,492 21,492 3.16%
PROFESSIONAL SERVICES 97,195 141,366 510,758 71,867 71,867 -49.16%
PURCHASED PROP. SERV. 43,971 43,954 40,765 40,771 40,771 -7.24%
OTHER PURCHASED SERV. 135,617 178,403 154,093 159,415 164,415 -7.84%
CAPITAL OUTLAY 64,664 57,978 57,993 11,931 21,931 -62.17%
DEPARTMENT TOTAL
51,879,1 11 $2,228,489
$2,437,363 $2,209,384
$2,224,384 -0.18%
PERSONNEL SUMMARY BY DIVISION
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
DEVELOPMENT SERVICES ADMIN. 4.00 4.00 4.00 6.00 6.00 50.00%
ENGINEERING 10.00 10.00 11.00 14.00 14.00 27.27%
PLANNING 20.00 25.00 27.00 24.00 24.00 -1 1.1 1 %
DEPARTMENT TOTAL
34.00 39.00
42.00 44.00
44.00 4.76%
COUNCIL END STATEMENTS:
#1 Transportation/Mobility, #3 Health and Public Safety, #4 Education/Information, #5 Quality Service, #7 Employment/Prosperity, and #8 Civic Pride.
MISSION STATEMENT:
The Economic and Development Services Department works to provide quality customer service relative to development Issues, an atmosphere
conducive to economic vitality and growth, the application of principles that promote high standards of aesthetics and design, and quality
capital improvements in order to enhance the general well-being and quality of life for the citizens of College Station.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Manage and coordinate the economic development activities of the city.
> Completion of Phase I of the Business Park.
> Create 50 new jobs through economic development activities in the Business Park.
• Provide for effective and efficient implementation of capital improvement projects.
> Provide measurable improvement to College Station's public infrastructure in FY 96 lie. reduced water line loss, reduced street maintenance, etc.).
> 90% of CIP Projects completed on time and within budget.
• Implement, monitor, and maintain the city's Comprehensive Planning Program.
> Oversee completion of Comprehensive Plan by 1995 year-end.
• Ensure a clean, healthy, and safe city through code enforcement.
> 90% of investigations initiated within 48 hours of complaint.
• Improve the condition of the existing housing within the city for low and moderate income citizens.
> Rehabilitate or replace 25 dwelling units in FY 96.
> Demolish 10%of the dilapidated residential housing stock each year.
30
MANAGEMENT SERVICES
DEPARTMENT SUMMARY
EXNENUI I UHE BY DIVISION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 93-94 FY 94.95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
MANAGEMENT SERVICES ADMIN. $127,011 $98,285 594,150 598,208 S98,208 -0.08%
PUBLIC RELATIONS/MARKETING 237,012 139,043 131,625 114,503 114,503 -17.65%
ENERGY MANAGEMENT SERVICES 171,279 281,763 277,116 233,561 233,561 -17.11%
FACILITIES MAINTENANCE 466,920 715,113 674,059 680,443 730,443 2.14%
MANAGEMENT INFORMATION SERVICES 606,500 879,482 842,862 914,144 949,660 7.98%
DEPARTMENT TOTAL
S1,608,722 52,113,686
S2,019,812 S2,040,859
S2,126,375 0.60%
CLASSIFICATION
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
EXNENDI I URE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
$896,611 51,021,604 5930,383 S1,045,329 S1,045,329 2.32%
33,337 33,065 33,286 31,298 31,298 -5.34%
271,503 666,237 529,392 686,009 751,009 12.72%
117,339 164,900 166,944 115,334 115,334 -30.06%
66,288 68,480 66,348 71,805 71,805 4.86%
85,055 145,160 116,930 91,084 94,600 -34.83%
138,589 14,240 176,529 0 17,000 19.38%
DEPARTMENT TOTAL
$1,608,722 52,113,686
S2,019,812 S2,040,859
S2,126,375 0.60%
PERSONNEL SUMMARY BY DIVISION
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
MANAGEMENT SERVICES ADMIN.
PUBLIC RELATIONS/MARKETING
ENERGY MANAGEMENT SERVICES
FACILITIES MAINTENANCE
MANAGEMENT INFORMATION SERVICES
DEPARTMENT TOTAL
2.00
4.00
3.00
4.00
8.00
2.00
5.00
4.00
5.00
9.00
21.00 25.00
1.00
2.00
5.50
6.00
13.00
1.00
2.00
5.50
6.00
12.00
27.50 26.50
1.00
2.00
5.50
6.00
12.00
0.00%
0.00%
0.00%
0.00%
-7.69%
26.50 -3.64%
COUNCIL END STATEMENTS:
#2 Parks and Recreation, #3 Health and Public Safety, #4 Education/Information, #5 Quality Service, and #6 Cultural Arts.
MISSION STATEMENT:
Provide efficient, cost-effective, customer oriented internal services that will allow external services to excel
as quality service providers to College Station citizens.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Coordinate the development and presentation of electric, water, and wastewater rates.
> Prepare utility rates to allow Council ample opportunity to review and approve.
" Reach a majority of all College Station households with factual, timely, cost-effective city information.
> Provide continuous information through the use of different media formats (print, television, and radio).
> Provide an 8 page city newsletter to at least 13,000 College Station households 6 times per year.
• Maintain a positive working relationship with all news media.
> 90% of news media representatives responding to an annual survey will give a "Satisfied" or "Very Satisfied" rating.
• Provide regular opportunities for citizens to interact with City Council arld staff.
> Facilitate special events that will create community pride and/or bring City Council, staff, and different publics together at least 12 times per year.
• Develop and maintain positive relationships with other agency information/communication officials.
> Serve on at least 2 interagency committees annually to help build stronger working relationships and better communications community -wide.
• Provide a cost-effective preventive maintenance program for all city buildings.
> Monitor equipment warranties in ensure that any major failures covered under a warranty are processed, thus saving the city dollars.
31
LIBRARY
DEPARTMENT SUMMARY
DIVISION
EXPEND1TUHE BY DIVISION
ACTUAL
FY 93-94
BUDGET ESTIMATED
FY 94-95 FY 94-95
TOTAL % CHANGE IN
BASE BUDGET APPROVED BUDGET FROM
FY 95-96 FY 95-96 FY 95 TO FY 96
LIBRARY
$322,253
$367,330 $371,147
$374,064 $374,064
1.83%
DIVISION TOTAL
$322,253
$367,330 $371,147
$374,064 $374,064
1.83%
CLASSIFICATION
EXPENDITURE BY CLASSIFICATION
ACTUAL BUDGET ESTIMATED BASE BUDGET
FY 93-94 FY 94-95 FY 94-95 FY 95-96
TOTAL % CHANGE IN
APPROVED BUDGET FROM
FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
$0
14
213
215,561
63,083
3,382
40,000
$0
300
500
259,990
63,420
3,120
40,000
$0
300
469
263,990
63,348
3,040
40,000
$0
300
630
265,934
63,590
3,610
40,000
$0
300
630
265,934
63,590
3,610
40,000
N/A
0.00%
26.00%
2.29%
0.27%
15.71 %
0.00%
DIVISION TOTAL
$322,253
$367,330 $371,147
$374,064 $374,064
1.83%
DIVISION
LIBRARY
DIVISION TOTAL
PERSONNEL SUMMARY BY DIVISION
BUDGET
FY 92-93
0.00
0.00
BUDGET BUDGET BASE BUDGET
FY 93-94 FY 94-95 FY 95-96
0.00 0.00
0.00 0.00
0.00
0.00
TOTAL % CHANGE IN
APPROVED BUDGET FROM
FY 95-96 FY 95 TO FY 96
0.00
0.00
N/A
N/A
COUNCIL END STATEMENTS:
#4 Education/Information, #5 Quality Service, and #6 Cultural Arts.
MISSION STATEMENT:
Provide efficient, cost-effective, customer oriented internal services that will allow external services to excel
as quality service providers to College Station citizens.
SERVICE LEVELS AND PERFORMANCE MEASURES:
' Provide a helpful, friendly, customer oriented library service to Brazos County residents.
> Maintain at least 80% of "High" or "Very High" satisfaction levels on biannual customer survey.
32
FISCAL/HUMAN RESOURCES
DEPARTMENT SUMMARY
tXPtNUI I UHt 13Y UIVISIUN
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
FISCAL ADMINISTRATION
HUMAN RESOURCES
RISK MANAGEMENT
ACCOUNTING
PURCHASING
MUNICIPAL COURT
$118,318
273,222
101,765
541,239
169,146
297,399
$ 144,065
276,175
103,238
561,820
188,678
389,765
$237,992
262,062
93,019
533,628
181,761
347,758
$141,177
265,252
96,898
559,782
189,722
355,076
$141,177
265,252
96,898
575,745
189,722
355,076
-2.00%
-3.96%
-6.14%
2.48%
0.55%
-8.90%
DEPARTMENT TOTAL
$1,501,089
$ 1,663,741
$1,656,220
$1,607,907 $1,623,870
-2.40%
CLASSIFICATION
EXPENDITURE BY
ACTUAL BUDGET
FY 93-94 FY 94-95
CLASSIFICATION
ESTIMATED
FY 94-95
TOTAL % CHANGE IN
BASE BUDGET APPROVED BUDGET FROM
FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
$1,030,218
43,197
2,966
229,309
23,196
157,259
14,944
$ 1,137,964
67,910
4,315
241,305
22,240
185,007
5,000
S 1,033,605
50,595
3,286
357,562
14,711
181,632
14,829
$1,125,949
50,419
6,599
231,765
20,172
173,003
0
$1,125,949
50,419
6,599
245,528
20,172
175,203
0
-1.06%
-25.76%
52.93%
1.75%
-9.30%
-5.30%
N/A
DEPARTMENT TOTAL
$1,501,089 $1,663,741
S1,656,220
$1,607,907 $ 1,623,870
-2.40%
DIVISION
BUDGET
FY 92-93
PERSONNEL SUMMARY BY DIVISION
BUDGET
FY 93-94
BUDGET
FY 94-95
TOTAL % CHANGE IN
BASE BUDGET APPROVED BUDGET FROM
FY 95-96 FY 95-96 FY 95 TO FY 96
FISCAL ADMINISTRATION
HUMAN RESOURCES
RISK MANAGEMENT
ACCOUNTING
PURCHASING
MUNICIPAL COURT
2.00
5.00
2.00
12.00
4.00
6.00
2.00
5.00
2.00
11.00
4.00
7.00
3.00
5.00
2.00
11.00
4.00
8.00
3.00
5.00
2.00
11.00
4.00
7.00
3.00
5.00
2.00
11.00
4.00
7.00
0.00%
0.00%
0.00%
0.00%
0.00%
-12.50%
DEPARTMENT TOTAL
31.00 31.00
33.00 32.00
32.00
-3.03%
COUNCIL END STATEMENTS:
#3 Health and Public Safety, #4 Education/Information, and #5 Quality Service.
MISSION STATEMENT:
The purpose of the Fiscal and Human Resources group is to promote a supportive environment that provides quality service to the community.
SERVICE LEVELS AND PERFORMANCE INDICATORS:
• Administer cash and debt operations of the city through management of cash flows, investments, and payments.
> Keep at least 97% of available cash invested.
> Maintain annual return on investment portfolio at 125% of GFOA 10-bill index.
" Provide training to city staff to develop quality service delivery.
> Increase in-house training hours by 5% as a cost-effective way to promote excellent service delivery.
" Resolve all claims filed against the city in a Lair and equitable manner.
> 85% of claims against the City are successfully resolved internally within 45 days.
" Process and record all financial transactions in an accurate, efficient, and timely manner.
> Process 98% of all payable within 30 days in accordance with the State Prompt Payment Act.
Process purchase orders in an efficient and timely manner.
> Complete 90% of all purchase orders within 3 days of receipt of purchase requisition.
• Maintain a high level of communication with vendors.
> Hold at least 1 workshop per year for vendors and potential vendors.
• Maintain effective and efficient court procedures in order to earn a high level of public confidence.
> Maintain satisfaction level of at least 85% from citizens on an annual survey.
• Provide the public with accurate information regarding their dealings with the court.
> 98% of court hearing paperwork prepared, complete with notification, to all parties 3 weeks prior to a hearing.
33
GENERAL GOVERNMENT
DEPARTMENT SUMMARY
EXNENUITUHE BY DIVISION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
MAYOR AND COUNCIL 553,272 $78,450 581,649 557,987 $61,187 -22.01 %
CITY SECRETARY 127,668 162,875 158,989 140,168 140,168 -13.94%
CITY MANAGER 218,765 282,927 238,167 251,849 251,849 -10.98%
LEGAL 434,041 437,823 440,207 431,142 442,438 1.05%
BUDGET AND RESEARCH 158,768 168,977 157,351 167,331 167,331 -0.97%
COMMUNITY SERVICES ADMIN 141,875 150,789 153,815 146,262 146,262 -3.00%
DEPARTMENT TOTAL
$1,134,389 $1,281,841
$1,230,178 $1,194,739
$1,209,235 -5.66%
CLASSIFICATION
EXPENDI I URE BY CLASSIFICAI ION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS $866,687 $961,096 8942,910 $966,242 $966,242 0.54%
SUPPLIES 40,516 43,866 52,463 41,857 53,153 21.17%
MAINTENANCE 1,649 1,594 1,351 3,404 3,404 113.55%
PROFESSIONAL SERVICES 33,216 51,044 46,140 20,920 20,920 -59.02%
PURCHASED PROP. SERV. 30,355 24,957 25,055 7,666 7,666 -69.28%
OTHER PURCHASED SERV. 134,724 198,764 157,076 154,650 154,650 -22.19%
CAPITAL OUTLAY 27,242 520 5,183 0 3,200 515.38%
DEPARTMENT TOTAL
$1,134,389 $1,281,841
$1,230,178 $1,194,739
$1,209,235 -5.66%
PERSONNEL SUMMARY BY DIVISION
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
DIVISION FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
MAYOR AND COUNCIL 0.00 0.00 0.00 0.00 0.00 N/A
CITY SECRETARY 3.00 3.00 3.00 3.00 3.00 0.00%
CITY MANAGER 2.00 2.00 4.00 4.00 4.00 0.00%
LEGAL 6.00 7.00 7.00 7.00 7.00 0.00%
BUDGET AND RESEARCH 4.00 4.00 3.50 3.50 3.50 0.00%
COMMUNITY SERVICES ADMIN 2.00 2.00 2.00 2.00 2.00 0.00%
DEPARTMENT TOTAL
17.00 18:00 19.50 19.50 19.50 0.00%
COUNCIL ENDS STATEMENTS:
#4 Education/Information and #5 Quality Service.
MISSION STATEMENT:
Our mission is to provide outstanding quality service to each one of our customers through efficient mechanisms.
SERVICE LEVELS AND PERFORMANCE MEASURES:
" City Secretary shall comply with the Open Meetings Act to ensure that meetings are held in conformity with the law.
> 100% of meeting notices are prepared (including agendas from departments for various staff and citizen advisory committees) and posted
72 hours prior to a meeting in accordance with the Open Meetings Act.
• Assist internal and external customers through daily interaction for requests for information.
> Public requests are processed within 3 days of request.
" Be accountable to the public for competent, conscientious, and effective accomplishment of its obligations as a body.
> The Mayor shall serve as the primary spokesperson for the city on matters regarding policy decisions.
• Allow for and utilize citizen involvement and participation in city government.
> Ensure citizen appointments consist of a cross section of the community.
" Provide prompt and courteous response to all Council and citizen inquiries made to the City Manager's Office.
> 95% of Council and citizen inquiries to the City Manager's Office are responded to and closed within 10 working days of the request.
• Provide legal services to the City Council and staff to maintain cost efficiencies in protecting tho city from threatened or actual
litigation and effective preventative legal services.
Fnsure that departmental activities are in line with its stated mission and goals of the City Council and staff.
" Provide for monitoring of approved budget in order to maintain the fiscal Integrity of the city and to assure compliance
with Council policies and prudent management prncedures.
> Total expenditures in each of the operating funds will not exceed year-end appropriations.
> Total actual revenues received by fund are within 1.5% of revenue estimates and individual major revenue sources are within 3% of estimate.
34
COMBINED UTILITY FUNDS
The combined utility funds account for
revenues and expenditures in all of the utility
related funds in the City. These include
Electric, Water, and Wastewater activities as
well as Utility Billing and the Energy Projects
Fund.
Notable changes in expected revenues and
expenditures, by fund, are as follows:
Electric Fund
Electrical revenues are budgeted to be
$36,764,242 in FY 96. This is an increase
of 5.3% over the FY 95 year-end estimate.
Residential and commercial electricity sales
are expected to increase 6% primarily due to
an expected power cost adjustment of 5%.
Revenues are based on the current purchased
power contract with the TMPA cities. With
this budget, electric rates are not projected
to change in FY 96.
Total expenditures for the Electric Fund are
anticipated to be $37.7 million or an increase
of approximately 7.6%. The increase is due
to an increase in the cost of purchased
power, the inclusion of several service level
adjustments in the Technical and. Distribution
divisions, and moving of certain capital items
from debt financed to financing from current
sources. The approved budget includes $1.5
million for capital projects from current
resources rather than issuing debt for that
capital. An additional Economic Development
project is to be paid from Electric Utility
Funds, the purchase of land in the Graham
Road area ($225,000) to provide industrial
space now lacking in the city. It is
anticipated that after completing negotiations
for a purchase power contract that total
expenditures will be significantly Tess than
included in the budget and that the council
will have any rate issues presented at that
time.
Water Fund
Water revenue for FY 96 is estimated to be
$6,370,500. Residential and commercial
water sales are projected to increase 1.2%
over the FY 95 year-end estimate. Customer
growth is projected to be about 1.5 % based
on historical trends and overall economic
indicators. Much of the growth will be from
multi -family units. There is no projected rate
change in FY 96.
Expenditures in the Water Fund are projected
to be $5,894,270 or a decrease of 3.2%
from the FY 95 budget. This is due primarily
to a reduction in the amount of outside water
purchases. The reduced budget does include
several service level adjustments.
Wastewater Fund
Wastewater revenue is projected to increase
1.1 % over the FY 95 year-end estimate due
to residential and commercial growth. Sewer
tap revenue is projected to decrease 6.6%
due to a projected slowdown in building
activity to a sustainable level. Although
previously anticipated, there is no projected
rate change in FY 96.
Wastewater Fund expenditures are projected
to be $5,939,047 or a decrease of 9.4% due
largely to reductions in General &
Administrative Transfers and to a one-time
reduction for debt service since the Interest
and Sinking Fund balances exceed bond
covenant requirements.
Other Economic Development Funding
During the budget deliberations for the FY 95
the city council provided economic
development incentive funding. This policy is
continued in the FY 96 budget where
$58,000 is budgeted in the utility funds
($31,000 Electric, $12,400 Water, and
$14,600 Wastewater).
35
CITY OF COLLEGE STATION
COMBINED UTILITIES FUND
FUND SUMMARY
FY 199 -95 FY 1995.96 FY 1995-96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
REVENUES
ELECTRIC $ 33,221,805 $ 34,537,373 8 33,941,873 8 35,913,750 $ 35,913,750 4.0%
WATER 6,208,598 6,155,000 6,329,400 6,300,100 6,300,100 2.4%
WASTEWATER 5,187,641 5,693,000 5,756,500 5,826,900 5,826,900 2.4%
INTEREST 847,812 858,000 892,754 887,542 887,542 3.4%
OTHER NONOPERATING 342,306 150,750 335,300 230,950 230,950 53.2%
TOTAL REVENUES $ 45,808,162 8 47,394,123 8 47,255,827 8 49,159,242 $ 49,159,242 3.7%
EXPENDITURES
ELECTRIC OPERATIONS $ 4,091,761 $ 4,352,253 $ 4,355,512 $ 4,445,589 $ 4,487,889 3.1%
ELECTRIC PURCHASED POWER 22,693,021 24,158,950 24,158,950 24,814,152 24,814,152 2.7%
WATER OPERATIONS 2,728,245 2,675,447 2,383,972 2,307,595 2,365,595 -11.6%
WASTEWATER OPERATIONS 2,281,216 2,530,755 2,335,648 2,444,527 2,510,027 -0.8%
UTILITY BILLING 1,021,116 1,121,849 1,101,607 1,099,048 1,099,048 -2.0%
GENERAL & ADMIN TRANSFERS 1,255,085 803,233 803,233 794,590 809,590 0.8%
CONTINGENCY 0 335,400 299,075 310,000 310,000 -7.6%
BUDGETARY SAVINGS 0 138,4931 0 0 0-100.0%
TOTAL OPERATING EXPEND.
AND TRANSFERS $ 34,070,444 $ 35,939,394 $ 35,437,997 8 36,215,501 8 36,396,301 1.3%
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT 0 58,000 0 58,000 58,000 0.0%
OUTSIDE AGENCY FUNDING $ 165,000 $ 181,667 $ 181,667 $ 156,667 $ 173,667 -4.4%
DEBT SERVICE 4,920,368 6,652,947 6,652,947 6,103,055 6,103,055 -8.3%
SPECIAL PROGRAMS/PROJECTS 41,814 70,000 410,000 75,000 75,000 7.1%
OTHER 93,718 0 0 0 225,000 N/A
CAPITAL PROJECTS FUNDING 0 0 0 1,505,000 1,505,000 N/A
RETURN ON INVESTMENT 4,266,079 4,765,000 4,765,000 4,982,250 4,982,250 4.6%
TOTAL NONOPER. EXPEND. $ 9,486,979 $ 11,727,614 $ 12.009,614 $ 12,879,972 $ 13,121,972 11.9%
TOTAL EXPENSES 8 43,557,423 $ 47,667,008 8 47,447,611 8 49,095,473 8 49,518,273 3.9%
INCREASE (DECREASE) IN
WORKING CAPITAL $ 2,250,739 $ (272,8851 $ 1191,7841 $ 63,789 $ (359,0311
BEGINNING WORKING CAPITAL 12,356,602 12,448,197 14,607,341 14,-.15,557 14,415,557
ENDING WORKING CAPITAL $ 14.607,341 $ 12,175,312 8 14,415,557 $ 14,479,326 $ 14,056,526
36
COMBINED UTILITIES
FUND SUMMARY
FUND
ELECTRIC
WATER
WASTEWATER
COMBINED UTILITIES FUND TOTAL
EXPENUI I UHE ESY FUND
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
$27,805,898 $29,633,052 $29,616,069 $30,358,789 $30,401,089 2.59%
2,728,245 2,675,447 2,383,972 2,307,595 2,365,595 -11.58%
2,281,216 2,530,755 2,335,648 2,444,527 2,510,027 -0.82%
$32,815,359 $34,839,254
$34,335,689 $35,110,911
$35,276,711 1.26%
CLASSIFICATION
EXPENUI I UHE BY 1 LASSIFI(.A I1UN
TOTAL %CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS $5,131,272 $5,730,249 $5,347,090 $5,674,938 $5,674,938 -0.97%
SUPPLIES 566,097 464,434 480,991 464,134 464,134 -0.06%
MAINTENANCE 854,264 910,423 923,512 1,038,536 1,039,536 14.18%
PROFESSIONAL SERVICES 666,285 694,855 750,027 642,670 642,670 -7.51 %
PURCHASED PROP. SERV. 24,532,976 25,716,244 25,434,403 26,065,253 26,065,253 1.36%
OTHER PURCHASED SERV. 787,128 1,130,776. 1,109,102 1,080,731 1,190,731 5.30%
CAPITAL OUTLAY 277,337 192,273 290,564 144,649 199,449 3.73%
COMBINED UTILITIES FUND TOTAL
$32,815,359 $34,839,254
$34,335,689 $35,110,911
$35,276,71 1 1.26%
FUND
ELECTRIC
WATER
WASTEWATER
COMBINED UTILITIES FUND TOTAL
PERSONNEL SUMMARY BY FUNL.
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
84.50 91.00 92.00 93.00 93.00 1.09%
32,00 35.00 35.00 31.00 31.00 -11.43%
37.00 40,00 41.00 41.00 41.00 0.00%
153.50 166.00
168.00 165.00
165.00 -1.79%
37
CITY OF COLLEGE STATION
ELECTRIC FUND
FUND SUMMARY
FY 1994-95 FY 1995.96 FY 1995.96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
REVENUES
RESIDENTIAL $ 17,539,165 $ 16,948,015 $ 17,669,000 $ 18,366,000 8 18,366,000 8.4%
COMMERCIAL/INDUSTRIAL 15, 037, 631 16, 987,485 15,649,000 16,952,000 16, 952,000 -0.2 %
OTHER SALES 72,542 68,873 73,873 74,750 74,750 8.5%
OTHER OPERATING 572,467 533,000 550,000 521,000 521.000 -2.3%
INVESTMENT EARNINGS 747,747 718,000 674,854 642,342 642,342 -10.5%
OTHER NONOPERATING 296,220 133,500 301,500 208,150 208.150 55.9%
TOTAL REVENUES
$ 34,265,772 $ 35,388,873 $ 34,918,227 8 36,764,242 8 36,764,242 3.9%
EXPENDITURES AND TRANSFERS
ADMINISTRATION $ 502,977 $ 763,353 E 880,630 $ 975,431 $ 999,431 30.9%
TECHNICAL 1,466,804 1,523,354 1,467,875 1,526,301 1,542,301 1.2%
DISTRIBUTION 2,121,980 2,065,546 2,007,007 1,943,857 1,946,157 •5.8%
PURCHASED POWER 22,693,021 24,158,950 24,158,950 24,814,152 24,814,152 2.7%
UTILITY BILLING 1,021,116 1,121,849 1,101,607 1,099,048 1,099,048 •2.0%
NET GEN./ADMIN. TRANSFERS 1179,327) (474,404) 1474,404) (477.065) 1462,065) -2.6%
CONTINGENCY 0 215,400 180,530 190.000 190,000 -11.8%
BUDGETARY SAVINGS 0 (38,493) 0 0 0-100.0%
TOTAL OPERATING EXPEND.
AND TRANSFERS
$ 27,626,571 $ 29,335,555 $ 29,322,195 8 30,071,724 $ 30,129,024 2.7%
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT $ 0 8 31,000 $ 0 8 31,000 $ 31,000 0.0%
OUTSIDE AGENCY FUNDING 165,000 181,667 181,667 156,667 173,667 -4.4%
DEBT SERVICE TRANSFER 1,472,146 1,807,469 1,807,469 1,772,765 1,772,765 -1.9%
SPECIAL PROGRAMS/PROJECTS 41,814 70,000 410,000 75,000 75,000 7.1%
OTHER 42,385 0 0 0 225,000 N/A
CAPITAL PROJECTS FUNDING 0 0 0 1,505,000 1,505,000 N/A
RETURN ON INVESTMENT 3,116,079 3,600,000 3,600,000 3,773,500 3,773,500 4.8%
TOTAL NONOPERATING EXPEND. $ 4,837,424 $ 5,690,136 $ 5,999,136 $ 7,313,932 $ 7,555,932 32.8%
TOTAL EXPENSES $ 32,463,995 $ 35,025,691 $ 35,321,331 $ 37,385,656 $ 37,684,956 7.6%
INCREASE (DECREASE) IN
' WORKING CAPITAL $ 1,801,777 $ 363.182 $ 1403,104) $ 1621,414) 8 (920,714)
BEGINNING WORKING CAPITAL 11,065,107 11,439,779 12,866.884 12,463,780 12,463,780
ENDING WORKING CAPITAL $ 12.866,884 $ 11,802,961 $ 12.463.780 $ 11,842.366 $ 11,543,066
38
COMMERCIAL
46%
ELECTRIC FUND - SOURCES OF FUNDS
INVEST. EARNINGS
2%
RESIDENTIAL
50%
OTHER
2x
DEBT SERVICE
5%
ELECTRIC FUND - USES OF FUNDS
UfIL BILLING
ROI 3'b�
10%
IIIIIIII�)
OTHER
6%
ADMIN
2% TECHNICAL
4% DISTRIBUTION
5%
1111I
PURCH. POWER
64%
39
ELECTRIC FUND SUMMARY
DIVISION
EXPEND! I UHE
ACTUAL BUDGET
FY 93-94 FY 94-95
I Y DIVISION
ESTIMATED BASE BUDGET
FY 94-95 FY 95-96
TOTAL
APPROVED
FY 95-96
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
OPERATIONS ADMINISTRATION
TECHNICAL SERVICES
ELECTRICAL TRANSMISSION AND DIST.
UTILITY BILLING
ELECTRIC FUND TOTAL
$ 502,977
24,159,825
2,121,980
1,021,116
$763,353
25,682,304
2,065,546
1,121,849
527,805,898 $29,633,052
$880,630
25,626,825
2,007,007
1,101,607
$975,431
26,340,453
1,943,857
1,099,048
$999,431
26,356,453
1,946,157
1,099,048
$29,616,069 530,358,789 530,401,089
30.93%
2.62%
-5.78%
-2.03%
2.59%
CLASSIFICATION
EXPENDI 1 URE BY CLASSIFICAI ION
ACTUAL BUDGET
FY 93-94 FY 94-95
TOTAL
ESTIMATED BASE BUDGET APPROVED
FY 94-95 FY 95-96 FY 95-96
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
52,970,381
233,618
420,523
581,654
22,884,525
468,471
246,726
$3,306,085
225,459
470,293
580,830
24,310,864
629,521
110,000
53,192,659
247,458
472,736
643,313
24,315,430
610,501
133,972
53,387,601
248,856
464,991
532,630
24,972,681
675,381
76,649
53,387,601
248,856
465,991
532,630
24,972,681
675,381
117,949
2.47%
10.38%
-0.91 %
-8.30%
2.72%
7.28%
7.23%
ELECTRIC FUND TOTAL.
$27,805,898 $29,633,052
529,616,069 $30,358,789 530,401,089
2.59%
DIVISION
OPERATIONS ADMINISTRATION
TECHNICAL SERVICES
ELECTRICAL TRANSMISSION AND DIST.
UTILITY BILLING
ELECTRIC FUND TOTAL
PERSONNEL SUMMARY BY DIVISION
BUDGET BUDGET
FY 92-93 FY 93-94
3.00
24.00
27.00
30.50
5.00
26.00
29.00
31.00
84.50 91.00
TOTAL
BUDGET BASE BUDGET APPROVED
FY 94-95 FY 95-96 FY 95-96
10.00
26.00
26.00
30.00
92.00
13.00
25.00
25.00
30.00
93.00
13.00
25.00
25.00
30.00
93.00
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
30.00%
-3.85%
-3.85%
0.00%
1.09%
COUNCIL END STATEMENTS:
#3 Health and Public Safety, #4 Education/Information, #5 Quality Service, and #7 Employment/Prosperity.
MISSION STATEMENT:
Quality service and performance: Our promise to you.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Provide reliable electric service to the citizens of College Station.
> Keep the frequency of outages below the national average.
• Maintain traffic signals to provide safe and efficient traffic movement.
>. Complete 75% of service calls on the same day.
• Provide roaoonably priced electric powor to the citizens of College Station.
> Keep the purchased power cost per kWh below the APPA Southwest/West Region average.
• Provide accurate customer billing through electrical meter maintenance.
> Keep service response within 24 hours.
• Provide professional and helpful customer service to utility customers.
> Maintain an 80% "Excellent" or "Good" satisfaction rating on an annual customer survey.
40
We're Committed
To Excellence
41
CITY OF COLLEGE STATION
WATER FUND
FUND SUMMARY
FY 199495 FY 1995.96 FY 1995.96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
REVENUES
RESIDENTIAL $ 3,119,147 $ 3,234,550 $ 3,047,000 $ 3,092,000 $ 3,092,000 -4.4%
COMMERCIAL/INDUSTRIAL 2,745,384 2,587,640 2,941,000 2,970,000 2,970,000 14.8%
OTHER SALES 0 58,810 0 0 0-100.0%
OTHER OPERATING 344,067 274,000 341,400 238,100 238,100 -13.1 %
INVESTMENT EARNINGS 110,945) 0 34,900 60,000 60,000 N/A
OTHER NONOPERATING 6,423 5,850 16,100 10,400 10,400 77.8%
TOTAL REVENUES $ 6,204,076 $ 6,160,850 $ 6.380,400 $ 6,370,500 $ 6,370,500 3.4 %
EXPENDITURES AND TRANSFERS
PRODUCTION $ 1,371,394 $ 1,237,979 $ 1,129,513 $ 1,267,472 $ 1,275,972 3.1%
DISTRIBUTION 1,121,054 1,205,465 1,020,013 940,743 990,243 -17.9%
ENGINEERING/SUPPORT 235,797 232,003 234,446 99,380 99,380 -57.2%
NET GEN./ADMIN. TRANSFERS 816,085 713,635 713,635 822,575 822,575 15.3%
CONTINGENCY 0 60,000 58,775 60,000 60,000 0,0%
TOTAL OPERATING EXPEND.
AND TRANSFERS $ 3,544,330 $ 3,449,082 S 3,156,382 $ 3,190,170 $ 3,248,170 -5.8%
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT $ 0 $ 12,400 $ 0 $ 12,400 $ 12,400 0.0%
DEBT SERVICE TRANSFER 1,647,528 2,010,501 2,010,501 2,010,900 2,010,900 0.0%
OTHER 22,197 0 0 0 0 N/A
RETURN ON INVESTMENT 600,000 615,000 615,000 622,800 622,800 1.3%
TOTAL NONOPERATING EXPEND. $ 2,269,725 $ 2,637,901 $ 2,625,501 $ 2,646,100 $ 2,646,100 0.3%
TOTAL EXPENSES $ 5,814,055 $ 6,086,983 $ 5,781,883 $ 5,836,270 $ 5,894,270 -3.2%
INCREASE (DECREASE/ IN
WORKING CAPITAL $ 390,021 $ 73,867 $ 598,517 $ 534,230 $ 476,230
BEGINNING WORKING CAPITAL (167,214) (521,271) 222,807 821,324 821,324
ENDING WORKING CAPITAL $ 222,807 $ (447,404) $ 821,324 $ 1,? 5.F5d $ 1,297,554
42
43
WATER FUND SUMMARY
ACTIVITY
EXPENDITURE
ACTUAL BUDGET
FY 93-94 FY 94-95
BY ACTIVITY
ESTIMATED BASE BUDGET
FY 94-95 FY 95-96
TOTAL
APPROVED
FY 95-96
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
WATER PRODUCTION
WATER DISTRIBUTION
ENGINEERING/SUPPORT
$1,371,394
1,121,054
235,797
$1,237,979
1,205,465
232,003
$1,129,513
1,020,013
234,446
$1,267,472
940,743
99,380
$1,275,972
990,243
99,380
3.07%
-17.85%
-57.16%
WATER FUND TOTAL
$2,728,245 $2,675,447
$2,383,972
$2,307.595 $2,365,595
-11.58%
CLASSIFICATION
EXPENDITURE BY CLASSIFICATION
ACTUAL
FY 93-94
BUDGET
FY 94-95
ESTIMATED
FY 94-95
BASE BUDGET
FY 95-96
TOTAL
APPROVED
FY 95-96
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
$1,044,695
171,926
230,473
12,894
1,126,857
140,950
450
$1,165,494
85,275
227,400
21,275
907,410
189,620
78,973
$1,106,677
84,071
247,518
20,315
595,643
186,011
143,737
$ 1,006,425
80,578
385,785
20,625
576,382
169,800
68,000
$1,006,425
80,578
385,785
20,625
576,382
219,300
76,500
-13.65%
-5.51 %
69.65%
-3.06%
-36.48%
15.65%
-3.13%
WATER FUND TOTAL
$2,728,245 $2,675,447 $2,383,972 $2,307,595 $2,365,595
-11.58%
ACTIVITY
PERSONNEL SUMMARY BY ACTIVITY
BUDGET BUDGET BUDGET BASE BUDGET
FY 92-93 FY 93-94 FY 94-95 FY 95-96
TOTAL
APPROVED
FY 95-96
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
WATER PRODUCTION
WATER DISTRIBUTION
ENGINEERING/SUPPORT
12.00
15.00
5.00
11.00
18.00
6.00
11.00
18.00
6.00
10.00
18.00
3.00
10.00
18.00
3.00
-9.09%
0.00%
-50.00%
WATER FUND TOTAL
32.00 35.00
35.00 31.00
31.00
-11.43%
COUNCIL END STATEMENTS:
#3 Health and Public Safety, #4 Education/Information, #5 Quality Service, and #7 Employment/Prosperity.
MISSION STATEMENT:
Quality service and performance: Our promise to you.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Provide a safe supply of water for residential and commercial use.
> Maintain greater than 95% negative bacteriological test,
▪ Provide an economical municipal water supply.
> ' Maintain average production costs within plus or minus 10% of $0.50/1,000 gallons.
• Provide appropriate information and educational programs to the citizens of College Station that will inform
and foster an understanding of issues related to their water utilities.
> Provide educational and informational presentations for TAMU students, CSISD students, civic organizations, and interested customers.
• Provide for prompt response to customer needs.
> Provide 15 minute response time to 95% of all water service problem calls.
44
We're Committed
CA
To Excellence
45
CITY OF COLLEGE STATION
WASTEWATER FUND
FUND SUMMARY
FY 1994-95 FY 1995.96 FY 1995-96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
REVENUES
RESIDENTIAL $ 4.182,938 $ 4,664,500 $ 4,770,000 $ 4,833,000 $ 4,833,000 3.6%
COMMERCIAL/INDUSTRIAL 816,382 888,500 863,000 874,000 874,000 -1.6%
OTHER OPERATING 188,321 140,000 123,500 119,900 119,900 •14.4%
INVESTMENT EARNINGS 111,010 140,000 183,000 185,200 185,200 32.3%
OTHER NONOPERATING 39,663 11,400 17,700 12,400 12.400 8.8%
TOTAL REVENUES & TRAN. $ 5,338,314 $ 5,844,400 $ 5,957,200 $ 6,024,500 $ 6,024,500 3.1%
EXPENDITURES AND TRANSFERS
SEWER TREATMENT $ 1,476,801 $ 1,515,154 $ 1,444,744 $ 1,545,476 $ 1,610,976 6.3%
SEWER COLLECTION 804,415 1,015,601 890,904 899,051 899,051 •11.5%
NET GEN./ADMIN. TRANSFERS 618,327 564,002 564,002 449,080 449,080 •20.4%
CONTINGENCY 0 60,000 59,770 60,000 60,000 0.0%
TOTAL OPERATING EXPEND.
AND TRANSFERS $ 2,899,543 $ 3,154,757 $ 2,959,420 $ 2,953,607 $ 3,019,107 , -4.3%
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT $ 0 $ 14,600 $ 0 $ 14,600 $ 14,600 0.0%
DEBT SERVICE TRANSFER 1,800,694 2,834,977 2,834,977 2,319,390 2,319,390 -18.2%
OTHER 29,136 0 0 0 0 N/A
RETURN ON INVESTMENT 550,000 550,000 550,000 585,950 585,950 6.5%
TOTAL NONOPERATING EXP. $ 2,379,830 $ 3,399,577 $ 3,384,977 $ 2,919,940 $ 2,919,940 -14.1%
TOTAL EXPENSES $ 5,279,373 $ 6,554,334 $ 6,344,397 $ 5,873,547 $ 5,939,047 -9.4%
INCREASE.(DECREASE) IN
WORKING CAPITAL $ 58,941 $ (709,934) $ 1387,1971 $ 150,953 $ 85,453
BEGINNING WORKING CAPITAL 1,458,709 1,529.689 1,517,650 1,130,453 1,130,453
ENDING WORKING CAPITAL $ 1,517,650 $ w. 819,755 $ 1,130.453 $ 1,281,406 $ 1,215,906
46
WASTEWATER FUND - SOURCES OF FUNDS
COMMERCIAL
15%
OTHER INTEREST
2% 31.
RESIDENTIAL
609E
47
WASTEWATER FUND SUMMARY
ACTIVITY
WASTEWATER TREATMENT
WASTEWATER COLLECTION
WASTEWATER FUND TOTAL
EXPENDITURE BY ACTIVITY
ACTUAL BUDGET ESTIMATED BASE BUDGET
FY 93-94 FY 94-95 FY 94-95 FY 95-96
$1,476,801
804,415
$1,515,154 $1,444,744
1,015,601 890,904
TOTAL
APPROVED
FY 95-96
81,545,476 S1,610,976
899,051 899,051
82,281,216 $2,530,755 52,335,648 82,444,527 $2,510,027
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
6.32%
-1 1 .48 %
-0.82%
CLASSIFICATION
EXPENUI I UHE BY C:LASSII-ICA I ION
ACTUAL BUDGET
FY 93-94 FY 94-95
TOTAL
ESTIMATED BASE BUDGET APPROVED
FY 94-95 FY 95-96 FY 95-96
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
$1,116,196
160,553
203,268
71,737
521,594
177,707
30,161
$1,258,670
153,700
212,730
92,750
497,970
311,635
3,300
$1,047,754
149,462
203,258
86,399
523,330
312,590
12,855
$1,280,912
134,700
187,760
89,415
516,190
235,550
0
$1,280,912
134,700
187,760
89,415
516,190
296,050
5,000
1.77%
-12.36%
-11.74%
-3.60%
3.66%
-5.00%
51.52%
WASTEWATER FUND TOTAL
$2,281,216 S2,530,755 $2,335,648 52,444,527
$2,510,027
-0.82%
ACTIVITY
WASTEWATER TREATMENT
WASTEWATER COLLECTION
WASTEWATER FUND TOTAL
PERSONNEL SUMMARY BY AC I IVITY
BUDGET BUDGET
FY 92-93 FY 93-94
20.00 20.00
17.00 20.00
37.00 40.00
BUDGET
FY 94-95
TOTAL
BASE BUDGET APPROVED
FY 95-96 FY 95-96
20.00 20.00
21.00 21.00
41.00 41.00
20.00
21.00
41.00
% CHANGE IN
BUDGET FROM
FY 95 TO FY 96
0.00%
0.00%
0.00%
COUNCIL END STATEMENTS
#3 Health and Public Safety, #4 Education/Information, #5 Quality Service, and #7 Employment/Prosperity.
MISSION STATEMENT
Quality service and performance: Our promise to you.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Abide with all state and federal regulations regarding wastewater treatment plant permits.
> 100% of operators have state certification.
> Beneficially land apply 100% of sludge produced.
• Provide citizens of College Station with the information and educational programs on wastewater treatment and sludge disposal.
> Conduct tours and training sessions for Engineering and Environmental Sciences classes from TAMU, CSISD,
civic organizations, and interested citizens.
• Provide for prompt response to all customer requests for service.
> Provide 15 minute response time to 95% of all sewer service problem calls.
> Complete 100% of service connections within 5 working days of request.
48
SOLID WASTE COLLECTION FUND
The Solid Waste Collection Fund is an
enterprise fund that accounts for the
activities of collecting and disposing of
residential and commercial refuse in the City.
This area is also responsible for a recycling
program and composting activities to help
reduce the amount of solid waste that is
deposited into the landfill.
Revenues for the Solid Waste Collection Fund
are expected to be $3,573,809 for FY 96
which is an increase of approximately 2.5%
over the FY 95 budget. The residential and
commercial customer bases are expected to
grow by 2% based on analysis of building
permits and population growth. Recycling
revenue is projected to increase from a year-
end estimate of $65,000 up to $100,000 in
FY 96 based on current market prices for
recyclable materials.
Operating expenditures for the Solid Waste
Collection Fund in FY 96 are projected to
decrease 1.5 % over FY 95. This decrease is
primarily due to a reduction in Fleet
Replacement costs resulting from removal of
one-time capital costs and a reduction in the
rental fees for front-end load commercial
collection containers now that a contract is in
place. There is also $8,200 budgeted for
economic development incentives as
approved by the city council.
Additions to the budget are for a computer
for supervisors, $2,000; a continuation of a
pilot Apartment recycling program, $4,000;
and Sanitation's portion of the 800 MHz radio
system, $15,250.
Overall the fund is sound with revenues equal
to or greater than expenditures for the last
two years and projected to be positive for FY
96. The debt service payment is for the cost
of equipment purchased through an interfund
loan when the city converted to side load
automated collection for residential and some
commercial customers. Solid Waste
Collection has four more years before paying •
off all of the debt incurred in purchasing the
automated collection system. No rate
increases are projected for the system at
present.
Approximately $40,800 was taken out of the
Solid Waste Division operating budget as a
result of the City Council's direction to
identify potential reductions. Items identified
and reduced from the budget will not affect
the services provided.
49
CITY OF COLLEGE STATION
SOLID WASTE COLLECTION FUND
FUND SUMMARY
FY 1994-95 FY 1995.96 FY 1995-96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
REVENUES
RESIDENTIAL $ 1,889,678 $ 2,039,700 $ 2,000,000 $ 2,040,000 $ 2,040,000 0.0%
COMMERCIAL 1,093,997 1,292,800 1,292,800 1,318,700 1,318,700 2.0%
OTHER OPERATING 49,798 42,900 92,900 129,550 129,550 202.0%
INVESTMENT EARNINGS 85,827 90,000 79,426 71,559 71,559 -20.5%
TRANSFERS & OTHER 14,309 22,750 20,600 14,000 14,000 -38.5%
TOTAL REVENUES $ 3,133,609 $ 3,488,150 $ 3,485,726 $ 3,573,809 $ 3,573,809 2.5%
EXPENDITURES AND TRANSFERS
RESIDENTIAL $ 1,211,929 $ 1,419,461 $ 1,387,850 $ 1,410,965 $ 1,412,965 -0.5%
COMMERCIAL 900,700 1,363,100 1,158,195 1,136,583 1,140,583 -16.3%
GENERAL & ADMIN TRANSFERS 405,899 428,976 428,976 505,500 505,500 17.8%
OUTSIDE AGENCY FUNDING 16,000 8,500 8,500 8,500 8,500 0.0%
BUDGET SAVINGS 0 (90,800/ 0 0 0 N/A
CONTINGENCY 0 50,000 0 52,185 52,185 4.4%
TOTAL OPERATING EXPENDITURES
AND TRANSFERS $ 2,534,528 $ 3,179,237 $ 2,983,521 $ 3,113,733 $ 3,119,733 -1.9%
NONOPERATING EXPENSE
ECONOMIC DEVELOPMENT $ 0 $ 8,200 $ 8,200 $ 8,200 $ 8,200 0.0%
DEBT SERVICE 240,028 240,028 240,028 240,028 240,028 0.0%
RETURN ON INVESTMENT 141,450 150,000 150,000 154,500 154,500 3.0%
TOTAL NONOPERATING
EXPENDITURES
$ 381,478 $ 398,228 $ 398,228 $ 402,728 $ 402,728 1.1% •
TOTAL OPERATING AND
NONOPERATING EXP & TRANSFERS $ 2,916,006 $ 3,577,465 $ 3,381,749 $ 3,516,461 $ 3,522,461 -1.5%
INCREASE (DECREASE) IN
WORKING CAPITAL
$ 217,603 $ (89,315) $ 103.977 $ 57,348 $ 51,348
BEGINNING WORKING CAPITAL 383,725
ENDING WORKING CAPITAL
287,200 601,328
705,305 705,305
$ 601.328 $ 197,885 $ 705,305 $ 782.653 $ 756,653
50
COMMERCIAL
37%
SOLID WASTE COLLECTION FUND -
SOURCES OF FUNDS
OTHER INTEREST
4% 2%
RESIDENTIAL
57%
ADMIN. TRANS.
149E
OTHER
6%
SOLID WASTE COLLECTION FUND -
USES OF FUNDS
DEBT SERVICE
7%
RESIDENTIAL
41%
t II:1I71It(titlltliili tii:7il
71 MIIltti11l1111.71 •ili/1/111it1l11IIIIIiiiiiii il:iiii
COMMERCIAL
329E
51
SOLID WASTE COLLECTION
FUND SUMMARY
ACTIVITY
EXPENDITURE BY ACTIVITY
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
RESIDENTIAL COLLECTION
COMMERCIAL COLLECTION
SOLID WASTE COLL. FUND TOTAL
$1,211,929 $1,419,461 $1,387,850 $1,410,965 $1,412,965 -0.46%
900,700 1,363,100 1,158,195 1,136,583 1,140,583 -16.32%
82,112,629 $2,782,561
$2,546,045 $2,547,548
$2,553,548 -8.23%
CLASSIFICATION
EXPENDITURE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS $819,670 $848,131 $765,342 $824,313 $824,313 -2.81%
SUPPLIES 125,164 96,540 85,378 115,354 115,354 19.49%
MAINTENANCE 118,914 147,910 153,689 171,244 171,244 15.78%
PROFESSIONAL SERVICES 98,369 186,640 226,351 209,811 211,311 13.22%
PURCHASED PROP. SERV. 679,339 883,950 699,082 803,130 804,230 -9.02%
OTHER PURCHASED SERV. 232,095 616,390 593,640 423,696 425,096 -31.03%
CAPITAL OL LAY 39,078 3,000 22,563 0 2,000 -33.33%
SOLID WAS' :OLL. FUND TOTAL
$2,112,629 $2,782,561
82,546,045 $2,547,548
$2,553,548 -8.23%
ACTIVITY
PERSONNEL SUMMARY BY ACTIVITY
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
RESIDENTIAL COLLECTION
COMMERCIAL COLLECTION
19.00 17.00
9.00 10.00
18.00 18.00
9.00 9.00
18.00 0.00%
9.00 0.00%
SOLID WASTE COLL. FUND TOTAL
28.00 27.00
27.00 27.00
27.00 0.00%
COUNCIL END STATEMENTS:
#1 Transportation/Mobility, #4 Education/Information, and #5 Quality Service.
MISSION STATEMENT:
The Public Services Department works to provide a clean, safe environment in the City of College Station.
SERVICE LEVELS AND PERFORMANCE MEASURES:
• Provide residential solid waste collection to the citizens of College Station.
> Provide 1 % or less of missed collection reports per week.
> Customer satisfaction survey results indicate a satisfaction rate of 95% or more with residential collection services.
Provide residential recycling to the citizens of College Station.
> Annually divert 9.5% of the Residential Municipal Solid Waste IMSW) stream.
> Customer satisfaction survey results indicate a satisfaction rate of 95% or more with residential recycling efforts.
• Provide commercial sanitation service to College Station businesses.
> Provide 1 % or less of missed collection reports per week.
> Customer satisfaction survey results indicate a satisfaction rate of 95% or more with commercial collection services.
52
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY FUND
The Brazos Valley Solid Waste Management
Agency (BVSWMA) is a joint agency between
the Cities of College Station and Bryan. The
agency is responsible for providing solid
waste disposal services within all appropriate
guidelines and regulations. This Joint agency
has resulted in cost savings and increased
efficiencies due to the deletion of duplicated
services, planning, and staffing, and due to
the economies of scale offered by a larger
operation.
In FY 95, the Landfill Fund was merged with
BVSWMA into one fund. Its operations are
now reflected in the BVSWMA Fund as an
activity center called Landfill Operations.
This greatly simplifies presentation and
understanding of the total costs of doing
business.
Revenues for BVSWMA come from tipping
fees charged to users of the landfill. Total
revenues are expected to increase by
approximately $212,500 or 5.9% over the FY
95 year-end estimate. An additional
$170,300 in revenue is projected. Additional
revenues are to come from an increase in
landfill tipping fees ($151,600) and from
approved fees associated with a pull -off
service for smaller vehicles and trailers
equipped for such a service ($18,700).
Expenditures for BVSWMA are projected to
increase by 17.6% from FY 95 budgeted
expenditures. Increases occur due to an
increase in the post -closure cost ($90,000), a
leachate treatment facility ($275,000),
leachate testing and disposal ($46,000),
costs associated with a household hazardous
waste collection event ($95,600), two
compost demonstration sites ($15,000),
equipment enhancements ($35,400), and
funding for the Brazos Beautiful's ReAgBie
Program ($4,200).
The agency expects to issue $2.3 million in
debt. The debt will be issued for land
acquisition for a new landfill site ($1.3
million), and engineering design and initial
permit work on the site ($1.0 million). It is
also anticipated that the agency will do a
lease purchase for the $810,000 in heavy
equipment that it expects to replace in FY 96.
53
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY
FUND SUMMARY
FY 1994-95 FY 1995-96 FY 1995-96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
REVENUES
LANDFILL CHARGES $ 3,503,051 $ 3,317,325 $ 3,393,026 $ 3,460,882 $ 3,612,505 8.9%
INTEREST 140,758 75,000 140,000 100,000 100,000 33.3%
OTHER 57,374 52,400 98,125 112,400 131,120 150.2%
TOTAL REVENUES $ 3,701,183 $ 3,444,725 $ 3,631,151 $ $3,673,282 $ 3,843,625 11.6%
EXPENDITURES AND TRANSFERS
LANDFILL OPERATIONS $ 1,158,100 $ 1,503,460 $ 2,780,241 $ $1,230,163 $ 2,308,308 53.5%
ADMINISTRATIVE 44,066 742,621 1,069,576 367,632 842.902 13.5%
TRANSPORTATION - BRYAN 50,000 50,000 50,000 50,000 50,000 0.0%
STATE DISPOSAL FEES 210,441 240,000 205,888 0 0 •100.0%
POST CLOSURE COST 373,785 160,000 240,000 250,000 250,000 56.3%
REIMBURSED ADMINISTRATNE 173,750 150,000 150,000 150,000 150,000 0.0%
CONTINGENCY 0 60,000 0 85,000 85,000 41.7%
TOTAL OPERATING EXPENDITURES
AND TRANSFERS
$ 2,010,142 $ 2,906,081 $ 4,495,705 $ 82,132,795 $ 3,686,210 26.8%
NONOPERATING EXPENSE/EXPEND.
DEBT SERVICE $ 419,223 $ 444,221 $ 419,221 $ 742,436 $ 742,436 67.1%
HEAVY EQUIPMENT 0 0 0 810,000 810,000 N/A
LANDFILL SITING 0 0 0 1,800,000 1,800,000 N/A
PROCEEDS FROM LONG-TERM DEBT 0 0 0 (3,100,000) (3,100,000) N/A
TOTAL NONOPERATING
EXPENSEIEXPENDITURE $ 419,223 $ 444,221 $ 419,221 $ 252,436 $ 252,436 -43.2%
TOTAL OPERATING AND
NONOPERATING EXP & TRANSFERS $ 2,429,365 $ 3,350,302 $ 4,914,926 $ $2,385,231 $ 3,938,646 17.6%
INCREASE (DECREASE) IN RETAINED
EARNINGS FROM OPERATIONS $ 1,271,818 $ 94,423 $ (1,283,775) $ 1,288,051 $ (95,021)
RETAINED EARNINGS OCTOBER 1 $ 4,360 $ 175,414 $ 1,276,178 $ (7,597) $ (7,597)
RETAINED EARNINGS
SEPTEMBER 30
$ 1,276,178 $ 269,837 $ (7,597) $ _ _1,280,454 $ (102,618)
54
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY
FUND SUMMARY
EXPEND! I UHE 8Y AU I IVI I Y
TOTAL
% CHANGE IN
ACTUAL
BUDGET
ESTIMATED
BASE BUDGET
APPROVED
BUDGET FROM
ACTIVITY
FY 93-94
FY 94-95
FY 94-95
FY 95-96
FY 95-96
FY 95 TO FY 96
LANDFILL OPERATIONS
$1,158,100
$1,503,460
$2,780,241
$1,230,163
$2,308,308
53.53%
ADMINISTRATION
44,066
742,621
1,069,576
367,632
842,902
13.50%
DIVISION TOTAL
$1,202,166
$2,246,081
$3,849,817
$1,597.795
83,151,210
40.30°,0
CLASSIFICATION
EXPENUI 1 URE BY CLASSIFICATION
TOTAL % CHANGE IN
ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM
FY 93-94 FY 94-95 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP. SERV.
OTHER PURCHASED SERV.
CAPITAL OUTLAY
$519,613 $716,020 $737,811 $722,841 $741,241 3.52%
92,368 130,667 318,690 126,077 144,213 10.37%
135,916 160,330 377,488 166,390 168,590 5.15%
340,839 687,575 1,789,531 117,475 1,512,634 120.00%
64,236 85,956 205,552 317,506 353,531 311.29%
46,095 109,535 73,132 95,506 111,601 1.89%
3,099 355,998 347,613 52,000 119,400 -66.46%
DIVISION TOTAL
$1,202,166 $2,246,081
$3,849,817 $1,597,795
$3,151,210 40.30%
ACTIVITY
PERSONNEL SUMMARY BY AC i Il Y
TOTAL % CHANGE IN
BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM
FY 92-93 FY 93-94 FY 94-95 FY 95-96 FY 95-96 FY 95 TO FY 96
LANDFILL OPERATIONS
ADMINISTRATION
14.00 18.00
0.00 0.00
19.00 19.00
2.50 2.50
19.00 0.00%
2.50 0.00%
DIVISION TOTAL
14.00 18.00
21.50 21.50
21.50 0.009'o
55
We're Committed
‘A
To Excellence
56
HOTEL/MOTEL FUND
The primary funding source for the
Hotel/Motel Fund is the Hotel/Motel Tax, a
consumption type tax authorized under state
statute. This tax allows the city to collect up
to its current tax rate of 7% on rental income
of hotels and motels within the city limits.
The uses of the funds derived from the tax
are limited to 1) promotion of tourism, 2)
promotion and support of the arts, and 3)
directly attributable administrative costs.
Hotel/Motel tax revenue is projected to
increase by approximately $62,000 or 5% in
FY 96 over the year-end estimate for FY 95.
The increase is anticipated due to the
absorption of new rooms added early in FY
95 leading to higher room rates.
Conference Center rentals are another source
of revenue for the Hotel/Motel Fund.
Conference Center rental revenue decreased
in FY 95 from a FY 94 level of $93,309 to an
estimated year end of $55,000. The reason
for the decrease is the Toss of a few large
users to new buildings or other rental
accommodations. For FY 96 this revenue is
projected to increase to $60,000 as some
lost rental customers are replaced with new
ones.
An interfund loan is recognized in FY 95 of
$250,000 resulting from a budget
amendment. The proceeds along with
$300,000 from fund balance will be used to
pay for land acquisitions in the Northgate area
per council resolutions earlier in FY 95.
Year-end expenditures anticipate included
budget amendments increasing funding for
cleaning the Wolf Pen Creek Amphitheater
Lake ($50,000) and for land purchases in the
Northgate area ($550,000). Appropriations
for FY 96 anticipate reducing the transfer to
the General Fund for Wolf Pen Creek
Amphitheater operations and maintenance
(O&M) due to the $50,000 loan from the
Hotel/Motel Fund in FY 95 for the lake
cleanout. City operations (Wolf Pen Creek
O&M and Conference Center O&M) from the
fund will decrease approximately $142,100
or 19.5% on a budget -to -budget basis due to
the completion of the restrooms at the Wolf
Pen Creek Amphitheater. The $10,000 in
other projects anticipates using Hotel/Motel
Tax funds to do a signage program along
George Bush Drive in conjunction with a
Southgate enhancement project.
Expenditures for Organizations shows the •
greatest increase due to three changes: an
increase to the Convention and Visitors
Bureau of $29,500; matching funding of
$50,000 for a train depot project; and
potential funding for three years of $50,000
each year to the Bush Library Committee for
the library itself.
Other increases anticipated are a $500
increase to the Sister City Student
Ambassador program, $550 for the 4th of
July Fireworks, and a one-time $15,400
request by the Aggie Swim club for the Texas
Age Group State Championships.
The Hotel/Motel Fund is anticipated to
continue to be in compliance with the
council's fund balance policy of 15 % of
expenditures at year-end.
57
BEGINNING BALANCE
CITY OF COLLEGE STATION
HOTEL/MOTEL FUND
FUND SUMMARY
FY 1994-95 FY 1995-96 FY 1995.96 % CHANGE
FY 1993.94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
8 662,573 8 517,892 8 513,078 $ 397,112 8 397,112
REVENUES
TAXES $ 1,185,648 $ 1.150,040 $ 1,230,000 8 1,291,600 $ 1,291,600 12.3%
TICKETS & CONCESSIONS 37,795 0 50,000 60,000 60,000 N/A
RENTALS 93.309 90,000 55,000 60,000 60,000 -33.3%
INVESTMENT EARNINGS 37,480 40,000 32,000 37,900 37,900 •5.3%
INTERFUND LOAN 0 0 250,000 0 0 N/A
OTHER 3,686 8,800 15,290 4,300 4,300 -51.1 %
TOTAL REVENUES $ 1,357,918 8 1,288,840 8 1,632.290 8 1,453,800 8 1.453,800 12.8%
TOTAL FUNDS AVAILABLE
$ 2,020,491 $ 1,806,732 $ 2,145,368 $ 1,850,912 $ 1.850,912 2.4%
EXPENDITURES AND TRANSFERS
CITY OPERATIONS
CONFERENCE CENTER $ 217,125 8 235,672 $ 235,647 $ 214,513 $ 214,513 -9.0 %
CONFR. CENTER DEBT SVC 10,507 0 0 15,043 15,043 N/A
PARKS PROGRAMS & EVENTS 180,932 161,000 110,000 161,000 161,000 0.0%
WOLFPEN CREEK OPERATIONS 121,937 145,040 215,934 127,536 127,536 -12.1%
OTHER WOLF PEN CREEK PROJ. ' 384,762 186,000 0 0 0-100.0%
OTHER PROJECTS 0 0 3,250 0 10,000 N/A
NORTHGATE REVITALIZATION 0 0 550.000 0 0 N/A
NORTHGATE DEBT SERVICE 0 0 0 57,500 57.500 NIA
TOTAL CITY OPERATIONS
$ 915,263 8 727,712 8 1,114,811 $ 575,592 8 585,592
-19.5%
ORGANIZATIONS
CONVENTION & VISITORS BUR. $ 420,500 8 420,500 $ 420,500 8 420,500 $ 450,000 7.0%
ARTS COUNCIL 142,000 155,000 155,000 155,000 155,000 0.0%
8-CS ATHLETIC FEDERATION 14,000 16,725 16,725 14,000 14,000 -16.3%
JULY 4TH FIREWORKS 5,650 5,950 5,950 5,950 6,500 9.2%
SISTER CITY STUDENT AMB. 5,000 8,500 8,500 8,500 9,000 5.9%
TAMU TRAIN STATION 0 0 0 0 50,000 N/A
BALLOON CLASSIC 5.000 0 5,000 0 0 N/A
BUSH LIBRARY COMMITTEE 0 0 7,500 0 50,000 N/A
AGGIE SWIM CLUB 0 0 0 0 15,400 N/A
TOTAL ORGANIZATIONS $ 592,150 $ 606,675 $ 619,175 $ 603,950 $ 749,900 23.6%
CONTINGENCY $ 0 $ 30,000 IS 14,250 $ 30,000 $ 30,000 0.0%
TOTAL OPERATING EXPENSES
AND TRANSFERS $ 1,507,413 $ 1,364,387 $ 1,748,256 b 1,209.S42 b 1,365,492 0.1%
INCREASE (DECREASE)
IN FUND BALANCE
b (149,495) $ (75,547) $ 1115,966) b 244,258 8 88,308
ENDING FUND BALANCE $ 513,078 $ 442,345 8 397,112 $ 641,370 8 485,420
58
INVEST. EARNINGS
3% WpC OTHER
CONF. CENTER 4% <19L
NORTHGATE DEBT 4%
TRAIN STAT. 4%
LIONS CLUB <1%
BUSH UBRARY
4%
HOTEL/MOTEL FUND - USES OF FUNDS
ARTS COUNCIL
12%
STUDENT AMBASS.
1%
IIIIIIIII��\
CONF CENTER
16%
CONV.NISRORS BUR.
34%
AGG1E SWIM
1%
EVENTS
12%
OTHER
2%
AMPHITHEATER
ATHLETIC FED. 1O%
1%
59
We're Committed
ag'
To Excellence
60
COMMUNITY DEVELOPMENT FUND
The Community Development Fund is used to
account for grants received by the city for use
in revitalizing low-income areas and
addressing the needs of its citizens. This fund
pays for the direct operating costs (minus
approximately $40,000 of unreimbursable
expenses that the General Fund pays for) of
the Community Development activity center
which is part of Economic and Development
Services Department.
There are three grants for FY 96. The
Community Development Block Grant (CDBG)
is a federal entitlement program that provides
the basic funding for the general programs and
Administration. The HOPE III grant is a
competitive, one-time grant that the city
received in FY 92. HOPE III is a four year
grant that offers closing cost and down
payment assistance for qualified applicants to
purchase homes. The HOME grant is yearly
entitlement grant that offers administrators
flexibility in the use of funds. The city uses
this grant for owner occupied rehabilitation
assistance and optional relocation.
In FY 93 and FY 94, the HOME grants were
competitive state grants. For FY 95, the
HOME grant was an entitlement similar to
CDBG. The current HOME grant allocation
was based on a formula that included criteria
such as the age and condition of a
community's housing stock, incidents of
overcrowding, and the demographic
characteristics of its citizens.
For FY 96, the city has approximately $2.7
million in authorization from the federal
government. This number is comprised of
new authorization and remaining authorization
from prior fiscal years. For FY 96, there is
approximately $1.68 million of new
authorization as follows:
• CDBG - $1,292,000
Rehabilitation $200,000
Optional Relocation Program 340,000
Homebuyers Assistance 40,000
Reimb. Administrative Cost 254,000
Program Delivery
Clearance
Public Agency Funding
Acquisitions
Interim Assistance
Public Facilities/Streets
• HOME 95 - $391,000
50,000
35,000
190,500
15,000
5,000
162,500
Rehabilitation $100,000
Optional Relocation Program 193,250
Administration 39,100
CHODO (set -aside) 58,650
For FY 96, there is approximately $1.05
million in remaining authorization as follows:
• HOPE III - $400,820
Acquisitions
Homebuyers' Assistance
Training/Other
Administration
• CDBG - $387,448
Comm. Rehabilitation
Clearance/Demolition
Acquisition
Public Facilities/Streets
• HOME 94 - $257,375
Opt. Relocation Program
Rehabilitation
Clearance/Demolition
Administration
$175,346
193,977
10,992
20,505
$ 50,000
14,000
71,217
252,231
$114,875
100,000
17,500
25,000
61
BEGINNING BALANCE
CITY OF COLLEGE STATION
COMMUNITY DEVELOPMENT FUND
FUND SUMMARY
FY 1994.95 FY 1995.96 FY 1995-96 % CHANGE
FY 1993-94 FY 1994-95 YEAR-END BASE APPROVED FROM ORIGINAL
ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET
$ 179,739 $ (26,012) $ 8,508 8 73,841 $ 73,841
REVENUES
GRANTS $ 1,203,029 $ 3,678,437 $ 2,162;497 $ 2,728,643 $ 2,728,643 -25.8%
LOAN REPAYMENTS 10,286 10,700 10.700 10,700 10,700 0.0%
INTEREST ON LOANS 9,355 9,800 9,800 9,800 9,800 0.0%
CONTRIBUTIONS 0 0 0 0 0 N/A
OTHER 23,466 3,500 44,833 0 0-100.0%
TOTAL REVENUES $ 1,246,136 $ 3,702.437 $ 2,227,830 $ 2,749,143 E 2,749,143 -25.7%
TOTAL FUNDS AVAILABLE $ 1,425,875 $ 3,676,425 $ 2,236,338 $ 2,822,984 $ 2,822,984 -23.2%
EXPENDITURES AND TRANSFERS
REHABILITATION $ 550,144 $ 628,707 $ 266,709 $ 450,000 $ 450,000 •28.4%
HOUSING ASSISTANCE 0 60,000 41,646 233,977 233,977 290.0%
OPTIONAL RELOCATION PROG. 0 910,922 771,109 648,125 648,125 •28.8%
PROGRAM DELIVERY 0 208,830 101,330 50,000 50,000 •76.1 %
REIMB. ADMINISTRATIVE 319,791 320,436 274,931 338,605 338,605 5.7%
PUBLIC AGENCY FUNDING 145,063 203,554 172,464 190,500 190,500 -6.4%
ACQUISITIONS 0 281,992 0 261,563 261,563 -7.2%
INTERIM ASSISTANCE 5,434 3,500 5,000 5,000 5,000 42.9%
PUBLIC FACILITIES/STREETS 360,653 658,637 485,808 414,731 414,731 •37.0%
CLEARANCE/DEMOLITION 32,410 164,221 43,500 66,500 66,500 -59.5%
TRAINING/OTHER 3,872 6,116 0 10,992 10,992 79.7%
CHODO (SET ASIDE) 0 75,000 0 58,650 58,650 -21.8%
TOTAL OPERATING EXPENSES
AND TRANSFERS
INCREASE (DECREASE) IN
FUND BALANCE
$ 1,417,367 $ 3,521,915 $ 2,162,497 $ 2,728,643 $ 2,728,643 -22.5%
$ (171,231) 5 180,522 $ 65,333 $ 20,500 $ 20,500
ENDING FUND BALANCE $ 8,508 $ 154,510 $ 73,841 5 94,341 $ 94,341
62
COMMUNITY DEVELOPMENT FUND -
SOURCES OF FUNDS
INTEREST <1 %
LOAN REPAYMENTS <1%
GRANTS
100%
COMMUNITY DEVELOPMENT FUND - USES
OF FUNDS
PUBUC
FACILmES/STREETS
15%
CHODO 2%
CLEARANCE/DEMO.
2%
AQUISmoNs
10%
PUBUC AGENCIES
7%
_a 1`
IIIIIIIIIIIIII ..
IIIIIIIIIIDupuiiill ,
•
�\.
•
REHABILITATION
16%
REIMB. PROGRAM DELIVERY
ADMINISTRATIVE
12%
HOUSING ASSISTANCE
9%
OPTIONAL
RELOCATION
24%
63
We're Committed
�I
To Excellence
64
SELF INSURANCE FUND
The City of College Station is self -insured and
carries only catastrophic and stop loss
reinsurance. The city provides for employee
health, accident, disability and life insurance,
property casualty and general liability,
worker's compensation, and unemployment
compensation. Actuarially based charges are
made to each of the operating funds using
relevant bases. Health insurance is charged
monthly per full-time covered employee to
each department and employees have the
opportunity to accept dependent coverage
and pay for the cost of that coverage.
Unemployment and workers' compensation
are charged as a percentage of gross salary
based on standard rate tables supplied by our
plan administrators. Property casualty and
liability coverage is computed based on
covered equipment, buildings and other
relevant data and distributes anticipated
losses, reinsurance costs, and administrative
costs to the various operating departments of
the city. This method of funding allows the
city to accurately reflect the costs of claims
and to minimize potential risks.
The city has anticipated changing its health
coverage from allowing employees to choose
to participate in a locally available health
maintenance organization (HMO) to only
providing its own indemnity coverage. The
move is intended to improve the viability of
the city's indemnity plan and to improve the
ability to anticipate the number of participants
in the plan.
Both revenues and total expenditures are
anticipated to remain relatively constant for
FY 96 as compared to FY 95. There is a
change in the mix of expenditures primarily
due to the change in the city's health plan. It
is anticipated that the costs for claims will
increase and that premiums (HMO premiums)
will decrease. Other aspects of the various
insurance plans will remain constant since the
city is just completing the first year of three
year contracts for property/casualty and
workers' compensation claims administration.
The fund balance should be sufficient to
cover any potential losses the city might
incur. It would be prudent to have an
actuarial stuay of the city's potential liability
and get a recommendation as to what the
continuing fund balance should be.
65
BEGINNING BALANCE S
REVENUES
EMPLOYEES COVERAGE S
DEPENDENTS COVERAGE
COBRA
PREMIUMS RECEIVED
INVESTMENT EARNINGS
OTHER
TOTAL REVENUES S
TOTAL FUNDS AVAILABLE $
EXPENDITURES AND TRANSFERS
CLAIMS
ADMINISTRATION FEE
PREMIUMS PAID
GENERAL & ADMINISTRATIVE
OTHER OPERATING
OTHER NON -OPERATING
CITY OF COLLEGE STATION
SELF INSURANCE FUND SUMMARY
FUND SUMMARY
FY 1993-94 FY 1994-95
ACTUAL BUDGET
549,560 $ 920,814
1,379,621
487,876
53,688
921,812
71,730
14,350
$ 1,533,797
490,000
67,500
794,999
51,500
10,000
FY 1994-95
YEAR-END
ESTIMATE
$ 761,764
$ 1,533,800
490,000
55,500
802,199
71,000
2,000
2,929,077 $ 2,947,796 $
3,478,637 $ 3,868,610 $
FY 1995-96
BASE
BUDGET
S 927,093
$ 1,529,000
490,000
55,500
778,260
76,000
2,000
2,954,499 $
3,716,263 $
FY 1995-96
APPROVED
BUDGET
S 927,093
$ 1,529,000
490,000
55,500
778,260
76,000
2,000
2,930,760 $ 2,930,760
3,857,853 $ 3,857,853
$ 1,878,846 $ 2,008,800 $ 1,713,900 $ 1,929,500 $ 1,929,500
134,753 156,500 116,100 84,700 84,700
556,830 545,500 843,930 688,650 688,650
126,720 101,040 101,040 98,330 98,330
19,724 18,500 13,200 34,500 34,500
0 1,000 1,000 1,000 1,000
TOTAL OPERATING EXPENSES
AND TRANSFERS S
INCREASE (DECREASE) IN
FUND BALANCE $
2,716,873 $ 2,831,340 $ 2,789,17C $ .336,680 $ 2,836,680
212,204 $ 116,456 $ 165,329 $ 94,080 $ 94,080
ENDING FUND BALANCE $ 761,764 $ 1,037,270 $ 927,093 $ 1,021,173 $ 1,021,173
% CHANGE
FROM ORIGINAL
BUDGET
0.7%
-0.3%
0.0%
-17.8%
-2.1 %
47.6%
-80.0%
-0.6%
-0.3
-3.9°%
-45.9%
26.2%
-2.7 %
86.5%
0.0%
0.2%
66
67
We're Committed
To Excellence
68
PARKLAND DEDICATION
Parkland Dedication Zones are sub -areas of
the City where funds or land are dedicated for
neighborhood park development.
Neighborhood parks within each zone are
constructed so as to be within convenient
distances from the majority of residences that
are to be served by them. The City Council
has deemed that recreational areas in the form
of neighborhood parks are necessary and in
the public welfare and that the best way to
ensure provision of them is to incorporate
such a requirement into the procedure for
planning and developing property or
subdivisions on residential property in the City.
Any developer or land owner that is
responsible for allocating land for the
development of these neighborhood parks may
choose instead to meet this requirement by
making a cash payment in lieu of land. These
payments are deposited into the Parkland
Dedication Fund and are used for parkland
improvements and development in a particular
zone. The money is to be spent on projects in
the zone that it was originally deposited in and
money cannot be transferred from one zone to
another.
There are three projects approved for funding
for FY 96 from these monies (these projects
are listed in the General Government Capital
Projects listing found on page 74). One
project is for various improvements around the
ponds at Central Park, including handicap
accessible walks and a covered picnic area.
Another approved project is for improvements
in the playground area at Wolf Pen Creek.
And a third approved use of dedication funds
is for the partial funding of the acquisition of
land for Wayne Smith Park.
The total approved expenditures for these
projects is $156,500.
69
We're Committed
'.frr
To Excellence
70
CAPITAL PROJECTS BUDGET
The City of College Station develops and
adopts a three year Capital Improvements
Project List. The list is updated annually and
is presented for City Council review as a part
of the annual budget process. The list
consolidates all anticipated capital needs for
which funding authorization exists. The list is
divided into several sections depending on the
services provided and the funding source.
The City operates under the laws of the State
of Texas and the City of College Station's
Home Rule Charter.
The City has legal authority to issue general
obligation debt only after a positive vote of
the citizens. General Obligation (GO) debt is
debt that obligates the City to repay the issue
with ad valorem tax revenues. The City uses
GO debt for the acquisition and development
of parks and recreation facilities, rights -of -
way and construction of arterial streets,
reconstruction of major arterial streets, and
for public buildings such as city offices,
libraries, swimming pools, and other general
use facilities.
The City has the authority to issue
$22,500,000 from an election held in March
of 1995 and $2,080,000 from three prior
elections. Prior to the end of FY 95,
$4,700,000 was issued for streets, drainage,
and parks' projects. We expect to issue
$5,300,000 in GO debt for FY 96 from the
1995 authorization.
The City has authority and City Council
policies allow for the use of non-voter
authorized debt issuance such as certificates
of obligation, contract obligations, and other
instruments (generally referred to as CO's).
The policy authorized by the City Council
allows the City to use such instruments for
capital items such as the following:
The purchase and replacement of major
computer systems and other technology
based items that have useful lives of not
more than 10 years.
The purchase and replacement of major
equipment items such as fire fighting
equipment. The City has developed
policies and procedures to provide almost
all of this equipment without issuing
debt.
• The purchase of land and development of
land for economic development uses.
In FY 94 $3,400,000 of CO's were issued.
The issues are for the College Station
Business Park, computer enhancements and
additions, and park land purchases. It is
anticipated that the City will issue
$2,015,000 the latter part of FY 95.
The other type of debt that the City will
generally use is revenue bonds. Revenue
bonds will be issued any time that there is a
need for financing of capital construction or
acquisition and where the asset will reside in
one or more of the City's enterprise funds:
the enterprise funds of the City currently
include Electric, Water, Wastewater, and
Solid Waste Collection Funds. Generally,
revenue bonds do not require voter approval.
Early in FY 95 the city issued $16,500,000
for Electric and Wastewater projects. An
additional $6,000,000 was issued late in FY
95 for Electric, Water, and Wastewater
projects.
Capital projects often result in assets that
require continuing maintenance and repair.
Some also reduce existing maintenance and
repair costs. Among the decisions and
proposals that accompany capital project
recommendaticns is an analysis of potential
ongoing costs. Each department is required
to submit a capital project summary form
with all of the relevant information. The
projects are scrutinized by personnel in the
Budget Division and the City's Executive
Team made up of the City Manager, Assistant
City Managers, Executive Directors, and the
City Attorney.
The 1995 bond election provided funding
authorization for a range of capital projects
including street extensions and
reconstruction; parks development and park
71
land acquisition; sidewalk, bike path, and
beautification projects; and a new library
facility. It is anticipated that the City will
develop the various projects over the next 5
years. With the bond election, citizens were
told that the capital projects could be
accomplished without increasing the ad
valorem tax rate for debt service. However,
it is anticipated that the ad valorem tax rate
could be increased to pay for expanded
operations in newly developed parks and the
new library. It is estimated that the effect on
General Fund operations could require an
increase in the ad valorem tax rate of
approximately 3.5 cents per $100 valuation
or more than $500,000 annually. The
services that show the greatest increase in
operating requirements from expansions are
library and parks where significant additions
are planned. To a lesser extent new streets
will increase the long-term requirements for
road maintenance and repairs.
The City is studying means of paying for
more street related capital from current
revenues. The City Council has requested
that staff put forward a plan to reduce the
dependence upon debt for reconstruction
including thoroughfares. The City Council
adopted a policy to set aside $200,000 per
year to provide for future street
reconstruction projects.
Major general government projects planned
over the next two years include moving the
Fire Station 1 ($935,000) from its location
along Texas Avenue to a location South and
East and closer to the Highway 6 Bypass for
better access and to reduce response times to
Eastern portions of the City. This project will
increase operation and maintenance costs of
the City for the new facility and will allow the
City to reutilize the current facility located
with the main City Hall complex.
Completion of Phase 1 of the College Station
Business Park. This $2.7 million project will
provide approximately 70 acres of developed
property for business sites within the
community. The City anticipates having sites
available from as little as one to two acres up
to fourteen acres with a high quality
environment. Phase 2 of the business park is
planned to begin as property is platted and
businesses locate in the park. There is a
significant amount of land that is being
developed as a park along creeks within the
business park and will require increased
maintenance from the Park and Recreation
Department.
A new library facility is planned to be built
near the high school. The preliminary plan is
to construct a 15,000 square foot facility and
move out of the 5,000 square foot of store
front that is currently leased for a library.
The plan for the library is to expand services
as well as to expand the collection of books
available for library patrons.
It is anticipated that the new library will also
require more personnel and have higher
operating and maintenance costs and the
grounds surrounding the facility. The new
library is planned to be complete sometime
during FY 1997-98. Therefore the increased
operating costs will need to be planned for
that fiscal y‘:r.
Two major street projects are for
thoroughfare reconstruction. The net result
of doing the reconstruction should be to
reduce the demand on the street department
for maintenance on those roadways, allowing
the department to absorb some of the costs
resulting from growth in other areas of the
City.
A major undertaking for the City is to replace
its aging and antiquated radio system. The
plan is to purchase a new 800 megahertz
microwave system 02.5 million) that will
allow better access to all areas of the City.
The new system will be a significant
improvement in communications particularly
for public safety. It will allow for quieter
service by allowing direct two way
communication without all users being on the
same conversation at the same time and
providing better penetration of structures,
particularly important to firefighters. The
funding for the radio system is planned to
come from certificates and from an interfund
loan. The City will establish a funding
mechanism with this purchase that will allow
the City to recover the cost of the new
system from user departments based on their
72
utilization and capital requirements. The City
will begin to set aside funds to replace the
system over time as has been done with fleet
and certain other infrastructure items.
Major utility capital projects planned over the
next several years include the completion of
conversion from overhead to underground
distribution along major thoroughfares, $4.98
million. New services and system extensions
are anticipated to cost $3.36 million as new
customers are added. It is anticipated that
the City will add capacity through a
substation addition, $ 1.0 million. The City is
planning to relocate the Customer
Services/Utility Billing division probably in FY
1996-97, $2.3 million. The new facility will
increase overall space, and therefore the total
operating cost to the City. It will also free
some space in the existing City Hall to allow
other departments to utilize that space.
The major water project scheduled over the
next several years is the addition of Water
Well 5 to provide an additional 4 million
gallons per day of capacity to a system that
is nearing maximum utilization of existing
capacity at peak times during the year.
The Wastewater utility is constructing a major
upgrade ($9.2 million) at the Carter Creek
Waste Water Treatment Plant (WWTP) to
allow the plant to improve the quality of the
effluent and to reduce operating costs. The
plant upgrade is directly related to federal and
state water quality standards. There is a
plant expansion planned for the Lick•Creek
WWTP in the second and third years of the
planning period to increase the capacity at
that,plant. Improvements at the two plants
will not increase staffing requirements, but
the Lick Creek WWTP expansion will result in
increased operating costs due to increased
flows through the plan.
73
GENERAL GOVERNMENT
CAPITAL IMPROVEMENT PROJECTS
FISCAL 1995-96 THROUGH FISCAL 1999-00
BEGINNING FUND BALANCE:
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS
CONTRACTUAL OBLIGATIONS
INTERGOVERNMENTAL
INTEAGOVERNMENTAL
CONTRIBUTIONS
INVESTMENT EARNINGS
OTHER
SUBTOTAL ADDITIONAL RESOURCES
TOTAL RESOURCES AVAILABLE
CAPITAL PROJECTS:
PUBLIC FACILITIES & ASSETS
FIRE STATION #3
PUBLIC SAFETY COMPUTER SYSTEM
AS/400 ENHANCEMENTS
COMPUTER NETWORKING
LIBRARY COMPUTER
800 TRUNKING
BUSINESS PARK PH I
BUSINESS PARK LANDSCAPING
FACILITY MAINTENANCE
NEW LIBRARY
RELOC. STATION #1
PUBLIC LAND PURCHASE
WORK ORDER SYSTEM
AS/400 REPLACEMENT
GIS ENHANCEMENT
IMAGING
PUBLIC SAFETY ENHANCEMENT MDT'S
NORTHGATE REVITALIZATION
SUBTOTAL PUB. FAC. & ASSETS
PARK PROJECTS
SANDSTONE PARK
• WPC RESTROOMS
THOMAS PARK IMPROVEMENTS
CENTRAL PARK IMPROVEMENTS
OAKS PARK IMPROVEMENTS
EASTGATE PARK IMPROVEMENTS
LINCOLN/WAYNE/LIONS
WPC PARKING LOT
PEBBLE CREEK PARK DEVELOPMENT
LINCOLN/WAYNE SMITH IMPROVEMENTS
LINCOLN/WAYNE SMITH LAND ACQUIS.
BEE CREEK/CENTRAL UPGRADE
ATHLETIC PARK ACQUISITION
SUBTOTAL PARK PROJECTS
STREET PROJECTS
OVERSIZED STREETS
BARTHELO CUL-DE-SAC O/S
LONGMIRE 0/S
APPOMATOX RD 0/S
N/S CORRIDOR
N. FORREST PKWY
TARROW ST. SOUTH
VICTORIA AVE.
ROCK PRAIRIE RD WEST
COLLEGE MAINICDBGI
BARRON RD
PROJECT
NUMBER
NOTES
PROJECT
BUDGET
AMOUNT
ACTUAL
FY93-94
BUDGET
FY 94-95
$ 3,397,758 $ 7,860,962
0
3,860,000
0
819,000
10,000
163,960
374
4,700,000
1,300,000
418,000
707,000
0
230,000
0
$ 4,853,334 $ 7,355,000
$ 8,251,092 $ 15,215,962
GG9307 574,300 331,147 0
1 GG9304 520,000 108,161 0
1 GG9303 150,000 697 0
2 GG9305 419,000 91,000 130,000
3 C09401 72,000 0 72,000
4 PD9305 2,528,000 1,599 890,000
1 GG9306 2,000,000 576,079 2,030,000
1 GG9507 680,000 0 0
GG9302 205,000 0 0
GG9502 2,635,000 0 0
GG9504 935,000 0 0
GG9505 430,000 0 0
7 NEW 110,000 0 0
7 C09601 575,000 0 0
7 C09602' 50,000 0 0
7 C09603 407,000 0 0
5,7 C09604 743,000 0 0
GG9506 900,000 0 0
1,108,683 3,122,000
PK9307
PK9404
PK0033
PK0022
PK9203
PK9308
PK9403
PK9405
PK9504
PK9505
8 NEW
NEW
NEW
13,933,300
250,000 0 250,000
185,000 14,347 171,000
88,000 30,605 0
120,000 27,518 0
113,000 2,080 94,000
60,000 2,121 57,000
208,600 147,037 60,000
192,500 1,000 0
200,000 0 0
1,230,000 0 0
175,000 0 0
200,000 0 0
1,500,000 0 0
4,522,100 224,708 632,000
ST9301 80,000 0 80,000
ST9403 50,000 212 50,000
ST9410 70,000 0 70,000
ST9411 28,000 0 28,000
NEW 1,253,000 0 0
NEW 933,000 0 0
NEW 309,000 0 0
ST9302 1,036,000 69,405 876,000
ST1021 1,020,000 0 400,000
ST9202 832,500 11,983 580,000
ST9305 20,000 14,354 9,500
74
APPROVED
ESTIMATED BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
FY 94-95 FY 95-96 FY 96-97 FY 97-98 FY 98-99 FY 99-00
$ 5,956,873 $ 11,236,729 $ 7,917,029 $ 6,410,229 $ 5,570,529 $ 4,375,629
8,270,000 5,300,000 4,000,000 4,200,000 2,000,000 2,000,000
2,015,000 983,000 290,000 0 0 0
O 80,000 0 0 0 0
1,943,000 445,000 0 0 0 0
O 0 0 0 0 0
270,000 541,300 366,200 318,300 227,100 191,300
O 0 0 0 0 0
$ 12,498,000 $ 7,349,300 $ 4,656,200 S 4,518,300 $ 2,227,100 $ 2,191,300
$ 18,454,873 $ 18,586,029 $ 12,573,229 $ 10,928,529 $ 7,797,629 $ 6,566,929
197,583 0 0 0 0 0
327,826 0 0 0 0 0
O 0 0 0 0 0
125,000 161,000 35,000 70,000 0 0
72,000 0 0 0 0 0
40,000 2,488,000 0 0 0 0
830,000 593,900 0 0 0 0
O 680,000 0 0 0 0
O 205,000 0 0 0 0
O 700,000 1,200,000 735,000 0 0
O 935,000 0 0 0 0
430,000 0 0 0 0 0
O 10,000 100,000 0 0 0
O 575,000 0 0 0 0
O 30,000 0 20,000 0 0
O 7,000 200,000 200,000 0 0
O 95,000 648,000 0 0 0
550,000 350,000 0 0 0 0
2,572,409 6,829,900 2,183,000 1,025,000 0 0
150,000 100,000 0 0 0 0
185,000 0 0 0 0 0
88,000 0 0 0 0 0
116,000 4,000 0 0 0 0
113,000 0 0 0 0 0
O 0 0 60,000 0 0
61,500 0 0 0 0 0
191,500 0 0 0 0 0
O 200,000 0 0 0 0
O 80,000 1,150,000 0 0 0
O 175,000 0 0 0 0
O 0 0 200,000 0 0
O 0 0 500,000 500,000 500,000
905,000 559,000 1,150,000 760,000 500,000 500,000
O 0 150,000 145,000 155,000 149,000
135 49,000 0 0 0 0
13,000 57,000 0 0 0 0
O 28,000 0 0 0 0
O 0 0 0 125,000 1,128,000
O 0 0 0 0 933,000
O 0 0 0 0 309,000
555,000 0 0 0 0 0
O 0 0 1,020,000 0 0
600,000 232,500 0 0 0 0
3,600 0 0 0 0 0
75
GENERAL GOVERNMENT
CAPITAL IMPROVEMENT PROJECTS
FISCAL 1995-96 THROUGH FISCAL 1999-00
PROJECT
PROJECT BUDGET ACTUAL BUDGET
NUMBER AMOUNT FY93-94 FY 94-95
KRENEK TAP ST1023 1,207,500 459,613 9,500
SEBESTA RD ST1020 1,344,100 63,934 1,058,000
ANDERSON/TIMBER ST1017 215,000 744 195,000
ROCK PRAIRIE RD EAST ST9402 100,000 0 0
TARROW PAIR ST9405 195,700 7,524 195,000
TEXAS AVE WIDENING ST9408 558,000 0 0
MAJOR THOROUGH FARE REHAB. ST9507 512,000 0 0
SW PARKWAY REHAB ST9508 992,000 0 0
G. BUSH DR WIDENING ST9512 40,000 0 0
ANDERSON ST REHAB NEW 1,278,000 0 0
KYLE STREET ROW NEW 550,000 0 0
UNIVERSITY OAKS REHAB ST9509 736,000 0 0
GRAHAM RD UPGRADE ST9515 2,408,000 0 0
ARNOLD RD NEW 400,000 0 0
SUBTOTAL STREET PROJECTS 16,167,800 627,769 3,551,000
SIDEWALKS & BIKEPATHS
SOUTHWOOD VALLEY SIDEWALKS ST9504 0 0 0
SW PKWY SIDEWALKS ST9413 122,400 661 122,400
SIDEWALK IMPROVEMENTS SW9201 7,300 5,421 0
WPC SIDEWALKS SW9301 61,200 45,793 0
BIKE LOOP ST9409 269,600 0 269,600
MISC SIDEWALKS & TRAILS ST9510 1,100,000 0 0
SUBTOTAL SIDEWALKS & BIKEPATHS 1,560,500 51,875 392,000
TRAFFIC PROJECTS
TRAFFIC SIGNAL ENHANCEMENTS ST9511 1,900,000 0 0
BRIDGE PROJECTS
OVERSIZED BRIDGE DB9301 249,000 0 317,000
CYPRESS MEADOW BRIDGE S09403 115,000 0 115,000
APPOMATOX BRIDGE SD9404 68,000 0 68,000
SUBTOTAL BRIDGE PROJECTS 432,000 0 500,000
DRAINAGE PROJECTS
MISC DRAINAGE DO9302 54,000 0 49,000
BEE CREEK CHANNEL SD9405 90,000 0 95,000
WINDWOOD DRAINAGE SD9402 6,000 0 0
DRAINAGE MASTER PLAN SD9501 120,000 0 120,000
MISC DRAINAGE 95 SD9505 2,685,000 0 0
BEECREEK SEWER/DRAINAGE SD9504 142,000 0 0
SUBTOTAL DRAINAGE PROJECTS 2,955,000 0 264,000
OTHER
VARIOUS CLOSED PROJECTS 169,980 0
TRANSFER TO DEBT SERVICE FUND 0 0
GENERAL AND ADMINISTRATIVE 111,204 250,000
CONTINGENCY 0 100,000
SUBTOTAL OTHER 231,184 350,000
TOTAL EXPENDITURES 2,294,219 8,547,000
ENDING BALANCE
5,956,873 6,668,962
1. Certificates already issued.
2. A mixture of current GF revenues , certificates already issued and certificates to be issued in FY95 and FY96.
3.Current GF revenues.
4. A mixture of certificates to be issued in FY95 (-$1.3 mil.) and an interfund loan from the Electric Fund.
5. Future certificates.
6. Future certificates to be repaid from GF revenues, Service Level Adjustment package.
7. Certificates to be issued in FY95.
8. S80,000 from CDBG, and S95,000 from Parkland Dedication Fund
9. Interfund loans from General Fund $350,000, and Hotel Fund $550,000.
76
APPROVED
ESTIMATED BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
FY 94-95 FY 95-96 FY 96-97 FY 97-98 FY 98-99 FY 99-00
9,700 0 0 0 0 0
870,000 75,000 0 0 0 0
1,500 0 0 0 0 0
100,000 0 0 0 0 0
196,500 0 0 0 0 0
553,000 0 0 0 0 0
O 312,000 200,000 0 0 0
O 92,000 900,000 0 0 0
40,000 0 0 0 0 0
O 0 130,000 1,148,000 0 0
O 0 550,000 0 0 0
O 736,000 0 0 0 0
O 0 0 110,000 1,532,000 766,000
O 400,000 0 0 0 0
2,942,435 1,981,500 1,930,000 2,423,000 1,812,000 3,285,000
3,300 0 0 0 0 0
122,000 0 0 0 0 0
O 0 0 0 0 0
O 0 0 0 0 0
140,000 129,600 0 0 0 0
O 100,000 170,000 320,000 220,000 290,000
265,300 229,600 170,000 320,000 220,000 290,000
O 420,000 280,000 380,000 _ 440,000 380,000
O 249,000 0 0 0 0
115,000 0 0 0 0 0
68,000 0 0 0 0 0
183,000 249,000 0 0 0 0
O 0 0 0 0 0
90,000 0 0 0 0 0
6,000 0 0 0 0 0
80,000 40,000 0 0 0 0
O 395,000 370,000 462,000 733,000 725,000
142,000 0 0 0 0 0
176,000 435,000 370,000 462,000 733,000 725,000
O 0 0 0 0 0
O 100,000 100,000 100,000 100,000 100,000
250,000 200,000 250,000 250,000 250,000 250,000
100,000 100,000 100,000 100,000 100,000 100,000
350,000 400,000 450,000 450,000 460,000 450,000
7,218,144 10,669,000 6,163,000 5,358,000 3,422,000 4,905,000
11,236,729 7,917,029 6,410,229
5,570,529
4,375,629 1,661,929
77
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL 1995-99 THROUGH FISCAL 1999-00
BEGINNING FUND BALANCE:
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS
INTEREST ON INVESTMENTS
EXPENDITURES FROM OPERATIONS
SUBTOTAL ADDITIONAL RESOURCES
TOTAL RESOURCES AVAILABLE
CAPITAL PROJECTS:
NEW SERVICES & SYSTEM EXT.
RES. STREET LIGHTING
THOR. STREET LIGHTING
SCHEDULED THOR. URD CONV.
BUSINESS PARK ELEC. SERVICE
UNIVERSITY DR. UNDERGROUND
NORTHGATE UNDERGROUND
CUSTOMER INFORMATION SYSTEM
CIS BUILDING
GREENS PRAIRIE SUBSTATION
SUBSTATION ADDIT. AND MODIF.
FINFEATHER SUBSTATION
AUTOMATED MAPPING
SCADA ENHANCEMENTS
LOAD MANAGEMENT
USC IMPROVEMENTS
PCB TESTING
UNDERGROUND DISTRIBUTION CAPIC.
THIRD TRANSMISSION LINE
CLOSED PROJECTS
GENERAL & ADMINISTRATIVE
CONTINGENCY
TOTAL EXPENDITURES
PROJECT
NUMBER
" ED 0000
* ED 0001
" ED 0002
o ED 0003
• ED 1003
ED 9355
NEW
• UB 9301
NEW
ET 1000
ET 1005
NEW
ED 9380
" EP 1001
EN 0004
• EP 1000
NEW
NEW
PROJECT
BUDGET
AMOUNT
$ ANNUAL
ANNUAL
ANNUAL
ANNUAL
1,360,000
2,650,000
300,000
583,000
2,300,000
2,600,000
ANNUAL
1,000,000
ANNUAL
ANNUAL
ANNUAL
ANNUAL
390,000
2,026,000
1,800,000
ENDING BALANCE
• Current revenues are proposed for these projects beginning in FY 96.
"" Current revenues are used for this project.
ANNUAL
ANNUAL
S
ACTUAL
FY93-94
$ 914,358 $
S 0 $
(269,400)
135,000
$ (134,400) $
S 779,958 $
$ 1,687,426
17,468
71,884
152,864
1,819
107,060
364
135,000
0
87,239
16,856
0
307,056
35,243
2,297
0
115,776
0
0
1,055,628
40,000
0
3,833,980 $
$ (3,054,022) $
BUDGET
FY 94-95
(4,69.3,4381
12,000,000
111,100
226,000
12,337,100
7,643,662
950,000
120,000
360,000
800,000
1,495,000
1,200,000'
0
226,000
1,500,000
0
350,000
0
0
25,000
45,000
20,000
0
0
0
0
153,982
100,000
7,344,982
298,680
78
ESTIMATED
FY 94-95
$ (3,054,022) $
$ 9,500,000
125,000
410,000
$ 10,035,000
APPROVED
BUDGET
FY 95-96
1,776,078 $
$ 6,200,000
287,000
1,580,000
PROJECTED
FY 96-97
4,256,078 $
$ 4,300,000 $
322,000
2,175,000
$ 8,067,000 $ 6,797,000 $
$ 6,980,978 $
950,000
120,000
360,000
200,000
10,000
2,450,000
0
410,000
0
10,000
350,000
0
0
25,000
10,000
20,000
50,000
0
0
0
139,900
100,000
$ 5,204,900
9,843,078 $ 11,053,078 $
925,000
130,000
450,000
1,387,000
600,000
200,000
0
75,000
800,000
0
75,000
0
0
50,000
0
20,000
0
650,000
0
0
125,000
100,000
$ 5,587,000
$ 1,776,078 $
4,256,078
1,175,000
140,000
260,000
1,278,000
0
0
300,000
0
1,500,000
0
75,000
1,000,000
0
25,000
0
20,000
0
876,000
0
0
150,000
100,000
$ 6,899,000
PROJECTED
FY 97-98
4,154,078 $
3,300,000 $
272,000
1,620,000
5,192,000 $
9,346,078
1,260,000
150,000
285,000
2,312,000
750,000
0
0
0
0
0
175,000
0
0
25,000
0
20,000
0
0
900,000
0
125,000
100,000
$ 6,102,000
$ 4,154,078 $
PROJECTED
FY 98-99
PROJECTED
FY 99-00
3,244,078 $ 2,265,078
2,000,000
206,000
1,620,000
$ 2,000,000
177,000
1,620,000
3,826,000 $ 3,797,000
7,070,078 $ 6,062,078
1,305,000 1,305,000
160,000 170,000
295,000 300,000
1,800,000 1,600,000
O 0
O 0
O 0
O 0
O 0
O 0
75,000 75,000
O 0
O 0
25,000 30,000
O 0
20,000 20,000
O 0
O 500,000
900,000 0
O 0
125,000 125,000
100,000 100,000
$ 4,805,000 s 4,225,000
3,244,078 $ 2,265,078 $ 1,837,078
79
WATER SERVICE
CAPITAL IMPROVEMENTS PROJECTS
FISCAL 1995-96 THROUGH FISCAL 1999-00
PROJECT
PROJECT BUDGET ACTUAL BUDGET
NUMBER AMOUNT FY 93-94 FY 94-95
BEGINNING. FUND BALANCE:
$ 1,190,523 $ 679,352
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS $ 0 $ 600,000
INTEREST ON INVESTMENTS 43,900 52,600
TRANSFERS FROM OPERATIONS 0 0
SUBTOTAL ADDITIONAL RESOURCES
TOTAL RESOURCES AVAILABLE
$ 43,900 $ 652,600
$ 1,234,423 $ 1,331,952
CAPITAL PROJECTS:
OVERSIZED LINES WT 1000 $ ANNUAL $ 0 50,000
LINE EXTENSIONS
GRAHAM RD. EXTENSION WT 9201 156,000 193,519 0
SEBESTA RD, W FRONTAGE LINE WT 1001 450,000 59,337 355,350
GEORGE BUSH LIBRARY LINE NEW 500,000 0 75000
WELLS, TOWERS, PUMPS, AND STORAGE
WATER WELL #5 & LINE WT 1017 1,375,000 0 125,000
#1 HIGH SERVICE PUMP WT 1018 415,000 0 100,000
COOLING TOWER #3 & PUMP WT 1019 1,100,000 0 0
CONTINUED AUTOMATION
SCADA-WATER PRODUCTION WT 1016 305,000 80,072 25,000
SYSTEM REHABILITATION/REPLACEMENTS
DISTRIBUTION SYSTEM WT 9303 ANNUAL 0 500,000
UTIL. INFRA. MASTER PLAN WT 9407 75,000 768 40,000
CLOSED PROJECTS 0 0
GENERAL & ADMIN CHARGES ANNUAL BUD 38,400 24,456
CONTINGENCY ANNUAL BUD 0 35,000
TOTAL EXPENDITURES
ENDING BALANCE
$ 372,096 $ 1,329,806
$ 862,327 $ 2,146
80
APPROVED
ESTIMATED BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
FY 94-95 FY 95-96 FY 96-97 FY 97-98 FY 98-99 FY 99-00
$ 869,240 $ 1,815,284 $ 635,484 $ 1,687,584 $ 432,184 $ 409,184
$ 1,800,000 $ 600,000 $ 1,600,000 $ 300,000 $ 300,000 $ 300,000
30,000 89,100 67,100 59,600 22,000 21,300
O 0 0 0 0 0
$ 1,830,000 $ 689,100 $ 1,667,100 $ 359,600 $ 322,000 $ 321,300
$ 2,699,240 $ 2,504,384 $ 2,302,584 $ 2,047,184 $ 754,184 $ 730,484
51,700 50,000
50,000 50,000
50,000 50,000
7,000 0 0 0 0 0
357,000 0 0 0 0 0
O 0 0 0 0 0
125,000 1,250,000 0 0 0 0
O 0 100,000 315,000 0 0
O 0 145,000 955,000 0 0
28,800 25,000 25,000 0 0 0
250,000 500,000 250,000 250,000 250,000 250,000
40,000 0 0 0 0 0
O 0 0 0 0 0
24,456 23,900 25,000 25,000 25,000 25,000
O 20,000 20,000 20,000 20,000 20,000
$ 883,956 $ 1,868,900 $ 615,000 $ 1,615,000 $ 345,000 $ 345,000
$ 1,815,284 $ 635,484 $ 1,687,584 $ 432,184 $ 409,184 $ 385,484
81
WASTEWATER SERVICE
CAPITAL IMPROVEMENTS PROJECTS
FISCAL 1995-96 THROUGH FISCAL 1999-00
PROJECT
PROJECT BUDGET ACTUAL BUDGET
NUMBER AMOUNT FY93-94 FY 94-95
BEGINNING FUND BALANCE: $ 2,817,180 1,445,077
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS $ 0 10,000,000
INTEREST ON INVESTMENTS 66,497 534,500
TRANSFERS FROM OPERATIONS 0 0
SUBTOTAL ADDITIONAL RESOURCES $ 66,497 $ 10,534,500
TOTAL RESOURCES AVAILABLE $ 2,883,677 $ 11,979,577
CAPITAL PROJECTS:
OVERSIZED LINES SS 1000 $ ANNUAL $ 0 30,000
TEXAS AVE WIDENING 350,000 0 0
LINE EXTENSIONS
GRAHAM ROAD EXTENSION SS 1014 300,000 274,547 0
GEORGE BUSH LIBRARY LINE NEW 500,000 0 75,000
INTERCEPTERS
GREENS PRAIRIE INTER. NEW 1,000,000 0 750,000
LINE REHABS
COLLECTION REHAB SS 9304 ANNUA'.. 0 500,000
EASTGATE REHAB SS 9408 500,000 446 0
BEECREEK LINE REHAB II SS 9406 375,000 15,708 0
PLANT AND SYSTEM CONTROLS 350,000 0 0
CARTER CREEK WWTP IMPROV SP 9401 9,200,000 256,611 7,231,500
LICK CREEK WWTP IMPROV. NEW 4,000,000 0 0
SCADA SS 1011 ANNUAL 24,560 100,000
UTIL. IFRA. MASTER PLAN SS 9407 100,000 729 40,000
CLOSED PROJECTS 714,237 0
GEN & ADM COSTS ANN BUD 90,000 180,300
CONTINGENCY ANN BUD 0 150,000
TOTAL FXPENDITURES $ 1,376,838 $ 9,056,800
ENDING BALANCE $ 1,506,839 $ 2,922,777
82
APPROVED
ESTIMATED BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
FY 94-95 FY 95-96 FY 96-97 FY 97-98 FY 98-99 FY 99-00
$ 1,506,839 $ 4,975,939 $ 2,070,939 $ 3,727,639 $ 1,793,439 $ 1,462,339
$ 11,200,000 $ 0 $ 3,200,000 1,800,000 1,000,000 0
450,000 176,200 186,700 195,800 98,900 51,800
O 0 0 0 0 0
$ 11,650,000 $ 176,200 $ 3,386,700 $ 1,995,800 $ 1,098,900 $ 51,800
$ 13,156,839 $ 5,152,139 $ 5,457,639 $ 5,723,439 $ 2,892,339 $ 1,514,139
O 30,000 30,000 30,000 30,000 30,000
O 400,000 0 0 0 0
O ' 0 0 0 0 0
O 0 0 0 0 0
O 0 250,000 750,000 0 0
275,000 0 500,000 500,000 500,000 50,000
160,100 339,900 0 - 0 0 0
O 375,000 0 0 0 0
225,000 125,000 0 0 0 0
7,200,000 1,586,300 0 0 0 0
O 0 750,000 2,500,000 750,000 0
100,500 50,000 50,000 0 0 0
40,000 0 0 0 0 0
O 0 0 0 0 0
180,300 100,000 75,000 75,000 75,000 75,000
O 75,000 75,000 75,000 75,000 75,000
S 8,180,900 $ 3,081,200 $ 1,730,000 $ 3,930,000 $ 1,430,000 $ 230,000
S 4,975,939 $ 2,070,939 $ 3,727,639 $ 1,793,439 $ 1,462,339 $ 1,284,139
83
We're Committed
To Excellence
84
GENERAL DEBT SERVICE FUND
The General Debt Service Fund is used to
account for the revenues and expenditures •
associated with general obligation debt of the
city. The city council adopted a policy to
retain the tax rate at 28.25 cents per $100
valuation for FY 94 in order to be able to
meet debt service requirements in FY 96
which included a balloon payment due to
some contract obligation debt incurred in the
mid 1980s. The balloon payment will accrue
in FY 96 as anticipated and the revenues and
estimated fund balance is sufficient to pay
the debt without a tax increase.
During 1995, the city council held a
successful general obligation bond election.
The voters authorized $22.5 million in
additional debt that will be issued over
approximately 5 years for streets, parks,
drainage, library, fire station, and other
projects. It is anticipated that the current tax
will be sufficient to cover the debt service
rate for the authorized bonds.
The City's basic debt management policies
are explained in the Financial Policy
Statements. The City is continuing to review
its debt management policies and to address
the particular concerns and needs of the
citizens. Basically, the city issues debt only
to meet capital needs.
Current policy is to maintain at least 15% of
annual appropriated expenditures for debt
service and any associated fees as the Debt
Service Fund balance at fiscal year end. The
fund is in compliance with that policy.
The most recent debt issues of the City of
College Station have earned ratings from
Moody's and Standard & Poor's:
Bond Type
Standard
& Poors
General Obligation A+
Utility Revenue
Bonds A+
Moody's
A-1
A-1 *
* The Utility Revenue Bonds Series
1990 and 1994 and General Obligation
and Refunding Bonds Series 1994
were insured subsequent to being
independently rated and currently have
ratings of AAA and Aaa, respectively.
Revenues in the Debt Service Fund are
anticipated to increase in FY 96 by 16.5%
over FY 95, reflecting the increased taxable
valuations in College Station. The ad valorem
tax rate is anticipated to remain at 28.25
cents/$100 valuation for FY 96. It is also
anticipated that $100,000 in investment
earnings will be transferred from general
capital projects in each of the next 5 years to
help meet debt service requirements from
issuance of the $22.5 million in debt.
Expenditures are anticipated to increase in FY
96 over FY 95 by $1.77 million or 45.8%
primarily due to the balloon note that is due
to the sale of the first portion of bonds from
the March 1995 bond authorization and to
shorter term notes to pay for computer
hardware and software and radio system
replacement.
It is anticipated that the city will issue $4.7
million of General Obligation Bonds (GO's), $6
million in Utility Revenue Bonds (URB's), and
$ 2,015,000 in contract obligations (CO's) by
the end of FY 95.
Based on the approved capital schedule the
city will issue additional debt in FY 96 to fund
projects for FY 97 GO's, $5,300,000; URB'S,
$6,800,000; and $1,583,000 in CO's.
85
DEBT SERVICE
SUMMARY OF REQUIREMENTS
GENERAL OBLIGATION BONDS
1995-1996
ISSUE
1976 G.O. BONDS PRINCIPAL
1978-1 G.O. BONDS PRINCIPAL
1978-11 G.O. BONDS PRINCIPAL
1987 G.O. REFUNDING BONDS PRINCIPAL
1988 G.O. REFUNDING BONDS PRINCIPAL
1989 G.O. BONDS PRINCIPAL
1991 G.O. BONDS PRINCIPAL
1994 G.O. BONDS PRINCIPAL
1995 G.O. BONDS PRINCIPAL
TOTAL BONDS PRINCIPAL
1976 G.O. BONDS INTEREST
1978-1 G.O. BONDS INTEREST
1978-11 G.O. BONDS INTEREST
1987 G.O. REFUNDING BONDS INTEREST
1988 G.O. REFUNDING BONDS INTEREST
1989 G.O. BONDS INTEREST
1991 G.O. BONDS INTEREST
1994 G.O. BONDS INTEREST
1995 G.O. BONDS INTEREST
TOTAL BONDS INTEREST
TOTAL BONDS
GENERAL UTILITY HOTEL/MOTEL
FUND FUND FUND
ASSOCIATED ASSOCIATED ASSOCIATED TOTAL
75,000
31,500
150,000
1,016,785
1,350,000
225,000
225,000
400,000
0
$3,473,285
4,500
4,163
31,085
446,884
43,875
139,500
243,263
362,050
277,300
• 225,000
143,500
17,765 10,450
$386,265 $10,450
13,500
18,963
7,808 4,693
$1,552,620 $40,271
$5,025,905 S426,536
300,000
175,000
150,000
1,045,000
1,350,000
225,000
225,000
400,000
0
$3,870,000
18,000
23,126
31,085
459,285
43,875
139,500
243,263
362,050
277,300
$4,593 $1,597,484
$15,043 S5,467,484
86
GLOSSARY
Appropriation: A legal authorization granted
by the Council to make or incur
expenditures/expenses for specific purposes.
Bank Depository Agreement: A contract
between a municipality and a depository,
negotiated and entered into in accordance
with the specification of Local Government
code, Title 4, Chapter 105, Subchapter B,
which sets forth the agreements between the
parties regarding banking services.
Budget: A plan, approved by the Council, of
financial operation embodying an estimate of
proposed expenditures/expenses for the fiscal
year and the proposed means of funding
these expenditure estimates.
BVSWMA: Brazos Valley Solid Waste
Management Agency. BVSWMA was formed
under a joint solid waste management
agreement between the cities of College
Station and Bryan to cooperatively operate a
joint landfill facility for the proper disposal of
solid waste for the two cities and outside
customers.
Capital/Major Project Expenditure/Expense:
An expenditure/expense which results in the
acquisition or addition of a fixed asset or the
improvement to an existing fixed asset.
Cash Basis: Method of accounting and
budgeting which recognizes revenues when
received and expenditures when paid.
Certificate of Obligation (C.O.): Long-term
debt which is authorized by the City Council
and does not require prior voter approval.
Charter of Accounts: A chart detailing the
system of general ledger accounts.
City Council: The current elected official of
the City as set forth in the City's Charter.
City Manager: The individual appointed by the
City Council who is responsible for the
administration of the affairs of the City.
Competitive bidding process: The process
following State law requiring that for
purchases of $15,000 or more, a city must
advertise, solicit, and publicly open sealed
bids for prospective vendors. After a review
period, the Council then awards the bid to the
successful bidder.
Contract Obligation Bonds: Long-term debt
which places the assets purchased or
constructed as a part of the security for the
issue.
Current Expense: An obligation of a City as a
result of an incurred expenditure/expense that
is 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.
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.
Equity: See Fund Balance.
Expenditure/Expense: Decreases in net
financial resources for the purpose of
acquiring goods or services. The General
Fund recognizes expenditures and the
Proprietary Funds recognize expenses.
Facsimile Signature Machine: A mechanical
device used to imprint signatures upon City
vouchers rendering them negotiable
instruments.
Finance Director: The person appointed by
the City Manager who is responsible for
recording and reporting the financial activities
of the City and for making recommendations
regarding fiscal policies.
87
Fiscal year: 12 month budget period,
generally extending from October 1st through
the following September 30th.
Fixed Assets: Asset of a long-term nature
which are intended to continue to be held or
used, such as land, building, improvements
other than buildings, machinery, and
equipment.
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.
GAAP: See Generally Accepted Accounting
Principles.
General and Administrative Costs: Costs
associated with the administration of City
services.
General Fund: The City fund used to account
for all financial resource and expenditures of
the City except those required to be
accounted for in another fund.
General Ledger: The collection of accounts
reflecting the financial position and results of
operations for the City.
Generally Accepted Accounting Principles
(GAAP): Uniform minimum standards of and
guidelines to financial accounting and
reporting as set forth by the Governmental
Accounting Standards Board (GASB).
GFOA: Government Finance Officers
Association of the United States and Canada.
Governmental Accounting Standards Board:
The authoritative accounting and financial
reporting standard -setting body of
government agencies.
Investments: Securities held for the
production of revenues in the form of
interest.
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.
Management Letter: A written report from
the independent auditors to the Council
reflecting observations and suggestions as a
result of the audit process.
Net Working Capital: Current Assets Tess
Current Liabilities.
Non -Recurring Revenues: Resources
recognized by the City that are unique and
occur only one time or without pattern.
Official Budget: The budget as adopted by
the 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.
Proprietary Funds: See Utility Funds.
Purchase Order System: A City's system of
using documents authorizing the delivery of
specified merchandise or services and making
a charge for them.
Reserves: An account used to designate a
portion of the fund balance (equity) as legally
segregated for a specific future use.
Retained Earnings: The equity account
reflecting the accumulated earnings of the
Utility Funds.
88
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.
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.
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.
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.
Undesignated Fund Balance: That portion of
the fund balance that is unencumbered from
any obligation of the City.
89
We're Committed
011
To Excellence
90