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Home My WebLink AboutFY 1991-1992 -- Approved Annual BudgetCITY OF COLLEGE STATION ANNUAL BUDGET FOR FISCALYEAR OCTOBER 1, 1991 TO SEPTEMBER 30, 1992 AS ADOPTED BY THE CITY COUNCIL ON SEPTEMBER 12, 1991 MAYOR LARRY J. RINGER FRED BROWN, MAYOR PRO-TEM JIM GARDNER, COUNCILMAN NANCY CROUCH, COUNCILMAN LYNN MCILHANEY, COUNCILMAN DICK BIRDWELL, COUNCILMAN VERNON SCHNEIDER, COUNCILMAN RON RAGLAND, CITY MANAGER GLENN SCHROEDER, EXECUTIVE DIRECTOR OF FISCAL/HUMAN RESOURCES CHARLES CRYAN, BUDGET AND EVALUATION OFFICER PRINCIPAL CITY OFFICIALS Larry J. Ringer Fred Brown Jim Gardner Nancy Crouch Lynn Mcllhaney Dick Birdwell Vernon Schneider NAME Ron Ragland Tom Brymer John Woody Glenn Schroeder Linda Piwonka Cathy Locke PhD Banks Connie Hooks Mike Strope Richard Orange Elrey Ash Joe LaBeau Steve Beachy Mayor Mayor Pro-tem Councilman Councilman Councilman Councilman Councilman ADMINISTRATIVE OFFICIALS POSITION City Manager Assistant City Manager, Community Services Assistant City Manager, Operations Executive Director, Fiscal and Human Resources Executive Director, Management Services City Attorney Municipal Judge City Secretary Police Chief Fire Chief Director of Development Services Director of Public Services Director of Parks and Recreation GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of College Station, Texas For the Fiscal Year Beginning October 1, 1990 her President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City of College Station, Texas for its annual budget for the fiscal year beginning October 1, 1990. 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 medium. 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. Table of Contents TABLE OF CONTENTS Transmittal Letter Final Budget Transmittal Letter Proposed Budget Transmittal Letter Budget Overview Budget Summary 1 5 9 Organizational Chart 25 Net Operating Budget Summary 26 Graph of Net Operating Budget 27 Total Proposed Personnel Positions 28 Analysis of Tax Rate 29 General Fund Fund Summary 32 Sources of Funds (Pie Chart) 35 Uses of Funds (Pie Chart) 36 Departmental Summary 37 Departments General Government 38 1001 Mayor & Council 40 1002 City Secretary 42 1011 City Manager 44 1013 Legal 46 Fiscal & Human Resources 48 3012 Human Resources 50 3020 Fiscal Administration 52 3021 Accounting 54 i TABLEOF CONTENTS 3024 Purchasing & Stores 56 3028 Budget & Research 58 3044 Municipal Court 60 Community Services Administration 62 Police 65 4140 Administration 67 4141 Uniform 69 4142 Criminal Investigation 71 4143 Special Services 73 4145 Technical Services 75 4146 Communications/Jail 77 Eirl 79 4250 Administration 81 4251 Fire Suppression 83 4252 Fire Prevention 85 4253 Emergency Medical Services 87 Development Services 89 4360 Development Services 91 4361 Engineering 93 4362 Planning 95 Public Services 97 4410 Administration 99 4431 Streets Maintenance 101 4432 Drainage Maintenance 103 4433 Fleet Services 105 4434 Traffic 107 TABLE OF CONTENTS Parks & Recreation 109 5380 Administration 111 5381 Recreation 113 5382 Special Facilities 115 5383 Park Operations 117 5384 Forestry 119 Management Services.... ................................ ..'................. ..... 121 6010 Administration ........................................:.............. 123, 6016 Public Relations........ .................................... .......... ........ 125 6018 Energy Management Services 127 6026 Management Information Systems 129 Combined Utility Fund Combined Fund Summary 132 Sources of Funds (Pie Chart) 134 Uses of Funds (Pie Chart) 135 Schedule of Requirements - Utility Revenue Bonds 136 Combined Utilities Fund Organizational Chart ........... 139 Electric Fund Electric Fund Summary 142 5010 Operations Administration 145 5191 Technical Services 148 5192 Electrical Transmission & Distribution 150 Water Fund Water Fund Summary 152 5193 Water Production 155 5194 Water Distribution 157 TABLE OF CONTENTS Wastewater Fund WastewaterFund Summary ...... ...................................... ............. 160 5195 Wastewater Treatment 163 5196 Utility Billing Fund Fund Summary 168 Sources of Funds (Pie Chart) 170 Uses of Funds (Pie Chart) 171 6023 Utility Billing 172 Sanitation Funds Solid Waste Collection Fund Fund Summary 176 Sources of Funds (Pie Chart) 178 Uses of Funds (Pie Chart) 179 Schedule of Requirements -Sanitation Certificate of Obligation 180 4471 Solid Waste Collection 181 Landfill Operations Fund Fund Summary Uses of Funds (Pie Chart) .................. .................. ........................ 4473 Landfill Operations ...... ............ ........... ................... ............ Wastewater Collection ...... ...... .............. .. ......................... ... ... 165 BVSWMA Fund Summary. ............................ 184 185 186 188 Hotel/Motel Fund Hotel/Motel Fund Description 191 Fund Summary Sources of Funds (Pie Chart) 192 194 Uses of Funds (Pie Chart) 195 iv TABLE OF CONTENTS Capital Projects Capital Projects Summary 197 General Government Capital Improvement Projects Summary 198 General Government Capital Projects 201 Electric Service Capital Improvement Projects Summary .....................:203 Electric Capital 204 Water Service Capital Improvement Projects Summary ......... 205 Water Capital Projects......................................................... 206 Wastewater Capital Improvement Projects Summary .................................... 207 Wastewater Capital Projects 208 General Debt Service Fund Debt Service Fund Description....................................... ............................... 209 210 Debt Service Fund Summary .................................................. Sources of Funds (Pie Chart) ................... .................:....................... 211 ........................ 212 Uses of Funds (Pie Chart)........... ..... ................. ...... . ... Summary of Requirements -General Obligation Bonds 213 Annual Debt Service Requirements -General Obligation Bonds 214 Schedule of Requirements - General Obligation Bonds 215 Summary of Requirements -Certificates of Obligation 225 Annual Debt Service Requirements -Certificates of Obligation 226 Schedule of Requirements - Certificates of Obligation 227 Combined Benefit Funds Insurance Funds Introduction 233 Combined Insurance Funds Summary 234 Sources of Funds (Pie Chart) 235 Uses of Funds (Pie Chart) 236 TABLE OF CONTENTS Employee Benefits Fund Summary 237 Property and Casualty Fund Summary 238 Workers Compensation Fund Summary 239 Unemployment Compensation Fund Summary 240 Fleet Replacement Fund Fleet Replacement Fund Introduction 241 Fleet Replacement Fund Summary 242 Sources of Funds (Pie Chart) 244 Uses of Funds (Pie Chart) 245 Appendices Budget Ordinances A-1 Fiscal and Budgetary Policy Statements B-1 Budget Process C-1 Budget Provisions Stated in the Charter D-1 Statistical Information E-1 Glossary F-1 vi CITY I LLE, E S"1 T P,O. BOX. 9960 11.01 TEXAS AVENUE COLLEGE STATION, TEXAS 77842-0690 (409) 764-3500 October 1, 1991 The honorable Mayor and Members of the City Council I am pleased to transmit this approved City of College Station Annual Budget, Fiscal Year 1991-92. The approved budget includes all of the adjustments to the manager's proposed budget presented to the City Council on August 15, 1991. This document reflects the policy decisions made by the City Council over the several months of budget discussions. Your guidance and patience have resulted in a policy guideline that will help all of us meet our collective goals for the City. The budget adopted by the City Council on September 12, 1991, totals $59,368,806. It includes revenue enhancements and expenditure changes from the City Manager's proposed budget. Following is a summary of changes between the Manager's proposed budget and the budget adopted by the City Council. GENERAL FUND The ad valorem tax rate remains at $0.40/$100 valuation for the third year. The General Fund tax rate was reduced by 1 cent from the proposed budget and the Debt Service Fund increased by 1 cent. $ (109,279) The ad valorem tax rate as approved by the City Council is as follows: General Fund Debt Service Fund Total $0.1225 0.2775 $0.4000 Revenue enhancements occurred in several areas, better reflecting the cost of service policy of the City Council. The policy suggests charging costs for services that are provided to a limited and identifiable group of users some or all of the cost of the service provided. Increase In Revenues Fee Source 1. Police Records Check $ 10,000 2. Public Safety Report Copies 10,000 3. Non -Emergency Escorts 8,000 4. False Alarm Response 10,000 5. Citizen requested fingerprinting 5,000 6. Ambulance Response 65,000 7. Fire Fees (Inspection, Standby, etc.) 10,000 8. Municipal Court Fees 35,000 9. Requested Street Sweeping 20,000 10. Street Cut Permits 7,000 Total $ 180,000 Home of Texas A 8z. "1,...Jniversity Expenditures were increased by the City Council over the Manager's proposed budget in order to facilitate the council's goals and policies and in line with increased revenues. A part of the additional expenditures is for new positions. The Police Department added 2 police officers to assist in maintaining the response time for emergency calls and in accordance with the Department's Three Year Plan. A clerk was added in Fleet Services to keep up with the growing demands for record keeping. Two additional crossing guards were needed as a result of the growth in the school system and traffic around the schools. 1. Funding for Alcohol & Substance Abuse program $ 25,000 2. Police -- 2 Police Officers 74,849 3. Police -- 2 Crossing Guards 6,449 4. Fleet Management -- 1 Clerk 17,500 5. Library -- Increase operating hours 35,590 6. Library -- Interlibrary book loan 25,561 7. Contingency -- reduced for book loan program (25,561) 8. Energy Load Management program expansion 10,000 9. Energ y -- Conservation program 30,000 Total $ 199,388 General and Administrative Transfers were adjusted to provide additional resources to cover program costs and to meet Council policies. Contributing Fund 1. Hotel/Motel Tax Fund 2. Electric Fund -- Load Management 3. Electric Fund -- Energy Conservation Total Change In Transfers In $ 37,000 10,000 30, 0000 $ 77,000 UTILITY FUND * Revenues were not changed from those presented originally to the City Council. However, the Council directed staff to develop fees to recover the cost of customer connections for electric and water utility services, in accordance with the cost of service policy of the Council. Expenditures and Transfers Out were increased by $40,000 for the cost of the energy load management programs and energy conservation efforts carried out by the Energy Management Division in the General Fund and is reflected in General Fund Administrative Transfers. SANITATION FUNDS * Revenues were reduced with a staff recommendation to defer the anticipated residential rate increase, due to the additional retained earnings available from Brazos Valley Solid Waste Management Agency'(BVSWMA). 1. Increase in transfer of retained earnings from BVSWMA (FY 91) $ 80,576 2. Increase in Transfer of retained earnings form BVSWMA (FY 92) 70,870 3. Delay of residential rate increase (114,840) Total $ 36,576 * Expenditures were adjusted to account for the debt financed purchase of equipment to provide curbside recycling to the areas to the areas of the city not currently included in the recycling program. 1. Delete contract for expanded recycling $ (95,400) 2. In-house recycling (2 positions & cost for 2/3 of year) 55,290 3. Debt Service on recycling equipment 20,973 Total $ (19,137) 4 Purchase of trucks and containers for recycling (debt financed) 154,270 Total change in budgeted expenditures $ 135,133 HOTEUMOTEL FUND Expenditures and Transfers from the Hotel/Motel Fund increased by a net of $37,000 to provide for a transfer to the General Fund for General and Administrative Expenses. The Council also chose to reduce the requested increase by the Chamber of Commerce and to increase the funds to be used for the Wolf Pen Creek Amphitheater project. $ (20, 500) 20,500 37, 000 $ 37,000 1. Chamber of Commerce 2. Wolf pen Creek Amphitheater 3. Administrative Transfer Total Again it is my privilege to work with you in developing this budget. I very much appreciate your cooperation, time and support during this process. I am confident that this budget will facilitate the continuation of providing quality service to our citizens and customers. Sincerely, Ron Ragland City Manager :31,171, August 15, 1991 crrY C LLE E TAT1 P.O. BOX 9961) . 1101 TEXAS AVENUE COLLEGE STATItON, TEXAS 77842-0690 (409) 764,43500 The Honorable Mayor and Members of the City Council: I am pleased to transmit to you this proposed 1991-92 City of College Station Budget. This budget continues to focus on our commitment to improved quality customer service. This plan covers all of the City's operating and capital expenditures for the fiscal year which begins October 1, 1991 and ends September 30, 1992. The transmittal letter is intended to provide you with an overview of the major changes proposed and to highlight various key issues. KEY FACTORS SHAPING THE BUDGET 1. No change in the ad valorem tax rate. 2. An anticipated electric rate reduction. 3. Construction of the first phase of the Wolfpen Creek project and initial funding of operations. 4. Additional funding for the residential street reconstruction program. 5. A commitment to improve service, increase efficiency and productivity with existing staff, a net reduction of eight (8) positions, with 2 proposed new positions and the elimination of 10 positions. 6. Significant expansion of the City's commitment to recycling of wastes through the residential recycling program and the "Project Rose" initiative. 7. Proposed automation of solid waste collection which will reduce staff and increase productivity. 8. A proactive initiative to provide for the replacement of fleet equipment based on a useful life cycle approach for all city. departments. 9. Continued attention to cost -based rates and fees for all enterprise activities, as well as, initiating new fees or reviewing existing fees for demand driven services where feasible. 10. A more equitible method of assigning general and administrative costs between funds. 11. Continued emphasis on maintaining and improving quality customer service. °Texas A & M University OPERATING BUDGET SUMMARY PROPOSED BUDGET 1991-92 REVENUES --FISCAL YEAR 1991-1992 51 2I % U I ILI15 FUND 540.45 /, 430 %SOLID WASTE COI I FCTIDN FUND 52.277.537 1.01%LANDFILL FUND $710.207 8.24% DEBT SERVICE FUND $4.407,091 210%HOTEL IMOTEL TAX FUND 51 450.730 3.59% INSURANCE FUNDS $2.530.734 2 10% FLEET REPLACEMENT FUND S1.479.003 FUND SI 7.273.731 EXPENDITURES --FISCAL YEAR 1991-1992 59.U5%U I ILI1V FUN()540.9 /9.395 5% SOLID WASTE COLLECTION FUND 52587422 TOTAL REVENUES AND CARRY FORWARD GENERAL FUND UTILITY FUNDS SOLID WASTE COLLECTION FUND LANDFILL FUND INSURANCE FUNDS DEBT SERVICE FUND HOTEL/MOTEL TAX FUND FLEET REPLACEMENT FUND TOTAL PROPOSED EXPENDITURES GENERAL FUND UTILITY FUNDS SOLID WASTE COLLECTION FUND LANDFILL FUND INSURANCE FUNDS DEBT SERVICE FUND HOTEL/MOTEL TAX FUND FLEET REPLACEMENT FUND TOTAL 1 05%LANDFILL FUND ST 10,237 5.81 %DEBT SERVICE FUND 53.373,180 1 08% HOTEL /MOTEL TAX FUND $1,158.820 3.36%INSURANCE FUNDS 12.318.519 1.28%FLEET REPLACEMENT FUND 5805,040 24.25%GENERAL FUND 618,114,885 $ 17,273,731 40,457, 438 2,277,537 710,237 2,536,739 4,407,091 1,450,730 1,479,603 $ 70,593,106 $ 16,744, 865 40,779,345 2,587,422 710,237 2,318,519 3,873,188 1,158,623 885,040 $ 69,057,239 The proposed FY 1992 budget represents a significant effort on the part of staff to maintain the high quality of service afforded the citizens of College Station. It provides only for increases in staffing and operations required to meet current needs and to operate the anticipated Wolfpen Creek Amphitheater. Expenditures are projected to continue to draw down operating fund balances closer to our policy guidelines. In many ways this is one of the most austere budgets I have recommended to a city council. I have not projected significant changes in fees, taxes, or utility rates. We are essentially increasing expenditures based on existing revenue streams. I have held back on proposing increased property taxes, despite additional bond authorization in December, 1991. You may be proud of your department heads and staff who have worked diligently to meet your expectations and to provide a solid working document. I hope the changes in budget format will be helpful to you and to citizens who review the budget. 1 also am thankful to the council for their time, effort and guidance in establishing policies for the city. Your continued support is needed and appreciated. Respectfully submitted, Ron Ragland, Ci BUDGET OVERVIEW BUDGET PREPARATION BACKGROUND I want to start by giving credit to our city staff for being diligent in managing their budgets. Year-end estimates indicate that the city will again achieve a savings against budget of about $720,000 or 4.4% of General Fund expenditure appropriations. These savings are due to good management practices and budgetary controls. The fact that staff does not spend resources "just because spending is authorized," indicates how seriously staff takes its mission to effectively and efficiently utilize the resources provided by the citizens and customers of the city. This also allows for better planning for future expenditure requirements. Conservative Budget Techniques: In preparing this budget departments were instructed to develop Target Budgets which were limited by four criteria: a) funding for existing personnel only, b) no inflation allowance, c) specific budgeting for required expenditures such as utilities and insurance premiums within existing operating funds, and d) excluding capital expenditures and other "one time expenditures in the current budget as identified prior to beginning the budget process. The target budget represents a "continuation" of current departmental operations and efforts or a modification of current operat•ions within •existing funding levels. Funding levels for operations and maintenance are held at current amounts despite inflation which is currently running at approximately 5.2%. This approach produces a Target Budget where inflation acts as a belt- tightenning pressure while providing for a continual level of operation. Justification of all New Expenditures: When a department deems it necessary to request an increase in funding, a "Decision Package" must be submitted, indicating the need for increased, spending and provides justification of the expenditure. The decision packages are compiled and then ranked by all department heads to determine the relative importance of each request. The decision packages included in the proposed budget are a result of this process and take into consideration the relative benefit to the city of each package. COLLEGE STATION'S FINANCIAL ENVIRONMENT Positive Economic Indicators: College Station is experiencing an apparent improvement in its economic conditions. We can point to indicators to demonstrate revitalized economic activity. Among the indicators are sales tax revenues which are growing at an annual rate of <approximately 7% over Fiscal Year (FY) 1990, after adjusting for the changed tax rate. Another positive indicator is that the ad valorem tax base is up almost $20 million over last year despite TAMU having removed more than $3.3 million from the tax roles. We are all aware of the new retail outlets (Sams, Abertsons, Chili's, HEB, and 'RandalIs) which are under construction. These businesses will be the basis of a continued increase in ad valorem tax base next year. Since January 1 of this year 8 commercial permits valued at $14.5 million have been issued. The local housing market is beginning to show signs of improvement with 77 properties having sold during the past three months valued at $7 million. The city has issued 111 new home permits since January 1 of this year with permit values of $11.5 million. Several businesses have indicated that they are expanding in our community, such as C.C. Creations, Holditch, Scott & White, Gold's Gym and Academy. Humana Hospital is completing its professional building which will house a number of physicians and other medical professionals. Effects of Growth on the City Organization: The long term impacts of growth will come after new businesses are in operation and new houses are sold and occupied. The impact will be increased requirements for public safety, increased demand on the city's recreation facilities, and added traffic on the local streets, and continued utilization of other infrastructure. The Police department has updated its three year operating plan. Likewise, the Fire Department is developing its own multiyear plan for providing its various services well into the 1990's. Planning will be a cornerstone for all direct and support services in order to maintain service levels and to meet future expectations. Conservative Approach: Despite signs of growth and improved economic conditions, a conservative approach to preparing next year's budget.All revenues are estimated along a trend similar to experience in the last several years except where specific, documentable indicators are available. Staff is prepared to continue to work within restraints which reflect the lessons learned from events of the mid 1980's, that growth in Texas is not inevitable and decisions need to be made which consider current conditions. Management is taking prudent steps to anticipate the effects of meeting perceived citizen needs. We are developing multi -year revenue and expenditure forecasts. We are also preparing a fiscal impact policy and model. Staff is aware that revenue growth will likely lag by 1 to 2 years behind growth in service needs, particularly in regard to ad valorem taxes. Among the financial guidelines of the City is the statement that the City will develop revenue sources from a mixture of elastic and inelastic sources. Sales taxes are likely to be a leading indicator of economic trends, whether positive growth, stagnation or recession. The City's General Fund is now dependent on this extremely elastic revenue for approximately 47% of total income. Interfund in -lieu -of -tax transfers make up an additional 28% of General Fund income. This type of transfer has the potential of being extremely unstable when rates which support the utilities which pay the transfers are perceived to be too high. Ad valorem taxes, typically the cornerstone of municipal financial resources, account for only about 11 % of General Fund income. Ad valorem taxes are relatively inelastic sources of income and are more reliable and predictable than sales taxes. Ad valorem taxes are also less likely to fall due to outside pressures than are transfers and sales tax. BUDGETARY PRESSURES AND LIMITATIONS There are a number of competing pressures on the city's finances. Council has taken the initiative to support a proactive stance toward taking care of the City's tremendous investment in facilities and equipment. During the 1990-91 budget process, council added $320,000 to the street department budget for residential street reconstruction. This year, an' additional $80,000 has been added for that same program in line with previous council direction. Based on direction from the council during the prebudget work sessions, included in the proposed budget is a plan to fund all fleet equipment through a Fleet Replacement Fund. This: fund is intended as a continuing method of providing for replacement based on anticipated useful life of each piece of equipment. The effect of these actions is to set aside funding to meet important municipal needs. However, as a result, this will reduce funding availability for other uses. It is anticipated, that this process will be reviewed and a similar methodology will be applied, where appropriate, to funding of other replacement and maintenance requirements for capital assets of the city. Changes in general and administrative charges: The budget includes the first phase of making the general and administrative charges truly an interfund indirect cost transfer. The proposed transfers are about $500,000 less to the General Fund than would have been available using the method of allocation used in the FY 1991 budget. Over the next several years administrative costs will be allocated to all funds based on measurable and definable criteria and depending on the services provided from one fund to another. One result of this change is general and administrative transfers will be received by the Electric Fund as well as paid out by it. Another part of this process includes changes in allocations of Utility Billing costs as well as for the General and Electric Funds. The most notable effect of this change is the reduction of the net transfers from the Electric Utility and the increases in transfers from other funds such as Water, Sewer, and Sanitation Collection. The City of College Station's proposed 1991-92 budget totals $60.0, million, an increase of $3.8 million or 6.8% more than the 1990-91 approved budget. The number of city staff will actually decrease by a net of 8 positions going from 553.5 to 545.5 which is below the number of positions authorized in the FY 1989-90 budget. Capital projects planned for fiscal 1991-92 total $17.9 million. The city is planning on selling $3.5 million in general obligation debt based on the December, 1990 bond authorization for streets and parks. The Debt service ad valorem tax rate included in the budget is proposed to remain at $0.2675 per $100 valuation. The General Fund ad valorem tax rate is recommended to remain at $0.1325 per $100 valuation. The total ad valorem tax rate is proposed to be $0.4000 per $100 valuation. N P 600 - U 0 500 M'S B'I 400 E T 300 R ;I 200 0 O N 100 F S 0 • 418 483.5 1111111111111111 MORI 523 111111111111111 TOTAL APPROVED PERSONNEL POSITIONS 548 540.5 nnuunnnu nuuuunuu 510 nnnuannn 540, unnnnunu 548.5 553,5 1111.911119.11,11 PROPOSED 545 82-83 83-84 84-85 85-86 86-87 87-88 88-89 89-90 90-91 91-92 FISCAL YEAR Ten positions will be eliminated in the Sanitation Fund by the end of the year. ®;UTILITY BILLING 0 SOLID WASTE COLLECTION ® UTILITY FUND GENERAL FUND MAJOR IMPROVEMENTS ADDRESSED IN THE BUDGET Beginning construction on the Wolfpen Creek project and anticipated opening of the amphitheater. Additional $80,000 annually to the residential street reconstruction program. Conversion of Solid Waste Collection to one man automated trucks and provide containers for customers. Completion of electric switchover to TMPA and accompanying rate decrease One new mechanic to service equipment at the landfill. 6. One new personnel analyst to provide ongoing support of personnel administration for allcity: departments. 7 Focus on demand driven fees for services 8. Initial funding for the Fleet Replacement Fund 9 Continued emphasis on Service Excellence training. MUNICIPAL FINANCE IN COLLEGE STATION The City of College Station, like many medium to large cities, maintains its accounting following generally accepted accounting principals (GAAP). The annual budget is generally developed based on cash requirements, however, more sophisticated financial information and analysis are included in the budget process. The various functions of the city are organized, for accounting purposes, into funds. Funds are organized into somewhat discrete types: proprietary, special revenue, internal service, trust and agency,longgovernmental, group, and general fixed assets account group. Each general a term debt account 9 p• type of fund has its own specific characteristics and particular set of accounting principals. The budget is basically organized by fund. Departments are, for the most, part subdivisions within a fund. Each department has one or more divisions which are major management areas within a department. - Each division is further made up of at least one activity or cost center. It is at the activity or cost center level within each department that the basic operational and service goals and objectives of the city organization are developed and carried out. The goals and objectives for activity centers are developed to meet the general goals of the City of College Station. The General Fund is the basic operational accounting unit in College Station. All of the traditional municipal services are included in the General Fund: Administration and City Council, Finance and Personnel, Police, Fire, Parks, Streets, Development Services, and Management Services. The General Fund has a number of revenue sources from which it receives its financing. Aside from revenues, charges for services or taxes paid from outside the city organization, a large part of the funding for the General Fund in College Station is derived from transfers from other funds of the city through formal transfers. Two general types of transfers are made within the city* 1) general and administrative (G&A) transfers which are charges for servicesmprovided by departments such as Personnel, Accounting, Management Information Services, Building Maintenance, and Fleet Maintenance and 2) in -lieu -of -tax -transfers which are charges similar to what would be paid if the various enterprise activities of the city were privately owned. The G&A transfers have been reviewed to make sure that each fund recovers for the costs incurred as a result of activities in other funds. Over the next four (4) years adjustments will be made to fully account for interfund charges which are not currently made by other funds to the General Fund. It is likely that total transfers to the General Fund will remain relatively flat over the next several years as additional adjustments are made. General Fund Revenues FISCAL YEAR 1990-1991 37% INTEREST S213.500 37 20% SALES TAX 55,800,000 0.95%OTHER SEFMCE CHARGES 5147.900 2.36% PARKS REVENUE S307.750 15.95% ADMINISTRATIVE REIMBURSEMENT S2,487,791 2.73%OTHER TAXES 1425,900 1 43% MISCELLANEOUS 5223,510 3.76% FINES SSe7,000 9.40% PROPERTY TAX S1,035900 0.63% PERMITS$98.500 24.21% TRANSFER IN LIEU OF TAXES S3,775.000 FISCAL YEAR 1991-1992 39.58%SALES TAX S8,572.800 15.10% ADMINISTRATIVE TRANSFER 12.557.923 1.25%OTHER SEFMCE CHARGES 1207.970 2.33%PARKS REVENUE 8388.400 ••�i� %i% �%%? 9.00%PROPERTV TAX f1,501 .000 0.84%PERMITS S107,000 23.42% TRANSFER IN LIEU OF TAXES $3,609,900 2.50% OTHER TAXES 1429,500 0.70% MISCELLANEOUS S110,540 3.17% FINES 9 FORFEITURES $52e.000 Revenues and transfers anticipated for FY 1991-92 General Fund are $14.05 million, or 7.2% above FY 1990-91 Budget of $13.11 million. The major revenue streams for the General Fund are ad valorem taxes, approximately 11 % of General Fund revenues; sales taxes, nearly 47% of revenues, and in -lieu -of -tax transfers, almost 28% of revenues. These three sources account for almost 86% of all income for General Fund activities. The ad valorem tax rate is anticipated to remain at $0.1325 and provide $1.5 million, up about 2.6% over the FY 1990-92 budget. Sales taxes are projected to be $6.6 million, $580,000 or 13% more than the current budget amount. This increase is due to two primary factors: 1) an additional two months of the 1.5% tax rate versus the previous 1% rate in FY 1992 versus FY 1991, and 2) trended growth ro ected to be approximately 5 over current revenues. All other general fund revenues are pprojected to increase by a /o net of only about $18,000 or less than 1% over current revenue estimates. General Fund Expenditures Appropriations for FY 1992 are proposed to be $16.7 million, $995,000 or 6.3% above the FY 1991 budget level of $15.7 million. FISCAL YEAR 1990-1991 a7 99% PlTI U;F S3.769,543 0.68% COMMUNITY SEFMCES S112,826 808% FISCAL/HUMAN RESOURCES S1.427,050 3.07% GENERAL GOVERNMENT 6637,853 9.09% MANAGEMENT SERVICES $1.3/8.952 14.79% PARKS 8 RECREATION S2,437.395 .75% CONTRIBUTMS TO OUTSIDE AGENCIES $123,083 FISCAL YEAR 1991-1992 FP Ip% POI MC5 S3,911,013 0.70% COMMUNITY 18.01% FIRE 52,9131,404 SERVICES $119.985 I.el% CONTINGENCY 5285,000 7.49% DEVELOPMENT SERVICES 91.231.477 13.0e% PUBLIC SERVICES 52,155.052 5.50% FISCAL /HUMAN RESOURCES 51,182,735 3.55% GENERAL GOVERNMENT $955.535 5.21% MANAGEMENT SEMICES 51,414.320 0.11% L ARIA( U11UNS TO OUTSIDE AGENCIES $127.289 1/.91% FIFE 53.091273 1.9915 CONTINGENCY $275,000 7.75% DEVELOPMENT SERVICES 51.33%725 13.19% PUBLIC SERVCES I1.49% PARKS 9 RECFEATION 52,270,319 12,502,029 Only one new position is proposed in the General Fund. The emphasis on funding of decision packages within the General Fund was on maintaining services and capital investment, employee safety, and continuing to remove barriers identified during the first phase of customer service and employee involvement training. The General Fund also includes an estimated savings against anticipated expenditures of about three quarters of a million dollars. It is appropriate to continue including this estimate of savings since recent trends of actual expenditures to appropriations suggest that budget savings of between 4% and 6% of budget do occur. Merit and health insurance increases proposed in the budget are approximately $275,000. Fleet replacement funding of just under $500,000 accounts for an increase of approximately $120,000 over the current year's budget for actual fleet replacements. The city's contract with Bryan for library services has increased by about $27,000 to provide the expanded number of hours approved by council during the current budget year. "Program Maintenance and Capital Replacement" decision packages proposed for funding in FY 1992 total approximately $233,000. These items are reviewed prior to and take precedence over "New or Expanded Service Level" decision packages. The Maintenance and Replacement decision packages proposed for funding include the following: Department. Fire Police Police Police Fleet Services Parks Parks Facilities Maint Fire Police Parks Facilities Maint Parks ivilo Planning Police Planning Parks Facilities Maint MIS Parks Development Svcs Item Description Equipment upgrade Radar Replacement Light Bar Replacement Radio Replacement Large Tools & Shop Equipment Equipment Replacement Thomas Pool Renovation Central Fire A/C Replace Cameo System Upgrade Dispatcher/Jailer _ Uniforms Equipment Replacement Paint City Hall & Central Fire Station Tennis Court Resurfacing PC Replacement Micro Computer Replacement Traser Grant Replace Plotter Replace Pool Deck Furniture Replace City Hall Ice Machine Replace & Upgrade PC Software Replace Diving Board Improve Rec/Sec Work Area Savings/ Revenue $ 16,220 Net Amount 37,640 6,900 3,050 10,900 7,700 12,310 15,000 14,100 3,929 5,600 2,500 25,725 10,500 20,978 3,150 0 7,500 4,400 3,100 15,250 15,000 7,692 "New or Expanded Service Level" decision packages account for a net increase of only $23,700 in the General Fund Budget. Packages proposed for funding include the following: Department Item Description Savings/ Revenue Net Amount Fire Personnel Facilities Maint Fire Police Police Parks Parks Personal Alert Devices Personnel Analyst Freon Recovery System Cellular Phones Wellness Program Standardized Duty Weapons Phase Cemetery Irrigation Seasonal Kids Klub Employee Total $ 23,023 8,583 6,900 5,994 $ 44,500 $ 3,600 6,860 3,000 2,700 7,540 0 0 $ 23,700 The only new position proposed in the General Fund is for a personnel analyst. The position is proposed to provide basic personnel support to the departments. Current staff work is allocated approximately 60% to insurance and benefits, 10% to training, 10% to general administration, 15% to performance appraisal and application processing, and 5% to other personnel duties. The proposed position will be filled by a person who will be specifically responsible to work with the various city departments in areas such as 1) the Pay Plan Review n Comm' it employee job appropriate pay classification for employees, 2)_ upadating and descriptions, and 3) updating and maintaining the job performance appraisal manuals. The functions are a vital support provided to all city departments. The duties for the position are also required as a result of the American Disabilities Act recently approved by ;Congress and signed into law. This position has been reviewed by the department headsalonga i h other of other her decision packages submitted by departments and has been recommended above departmental requests. The position proposed above is partially funded through savings achieved through reassignment of management and supervisory duties in the Fiscal and Human Resources Department and downgrading of one management position resulting in the annual net savings is $23,000. These savings will be used to offset the costs of this new position. UTILITY FUNDS The city's utility funds include the Electric, Water, Wastewater and Utility Billing services. The utilities are proprietary fund types which have continuing balance sheets including both current and fixed assets and liabilities as well as restricted assets and liabilities. The fixed assets make up the bulk of the funds' investment in items such as transmission and distribution lines for electric and water services; water wells, sites and pumps; wastewater collection and outfall lines, and wastewater treatment facilities. The greatest annual expenditures from the combined funds is for purchased power for resale. Debt service on the capital assets acquired to provide services is another large cost item in the budget. Utility Revenues FISCAL YEAR 1990-1991 0.21% MISCELLANEOUS $70,000 13.21% WATER SERVICE e5.020,900 10.05% SEWER SERVICE $3,e71,e00 7A 11% ELSCTRIC SERVICE f29.994,700 FISCAL YEAR 1991-1992 0.14% MISCELLANEOUS $54,900 13.18% WATER SERVICE $5,334 200 ✓i 0011111IIIII ll111111IIII 1.e9% KJTEREST INCOME $885,000 9.79% SEWER SERVICE e0,992,97A Projected revenues for the combined Utility Funds are projected to be $40.5 million, an increase of about 5% over the current budget estimates. The revenues come from charges for services provided to the various customers of the utilities. Electric revenues are projected to be $28.7 million, water revenues $5.1 million, wastewater revenues $3.9 million. Interest income and non operating income account for approximately $830,000. Weather is a significant factor which affects the usage of both electricity and water. Cool, wet springs and summers and warm, mild winters tend to reduce usage and therefore revenues for electric and water utilities. ` Hot dry weather will tend to increase usage of the same services and increase revenues. It is imperative that utilities be able to meet the system requirements of its customers, despite the unknowns in utility service. Current projections provide for a reduction in the electric rate at the time we change over to taking power from the Texas Municipal Power Agency (TMPA) in January, 1992. A rate adjustment is anticipated to increase wastewater service charges by about 10% to become effective on bills beginning October 1, 1991. No rate change is proposed at this time for the water service. Expenditures FISCAL YEAR 1990-1991 50,24% ELECTRIC SFROCE $22,020,453 9.50%IN LIEU OF TAX TRANSFER $3.030,000 5.10% SEWER SERVICE $1,047.343 6.00% WATER SERVICE S2.510.440 3.13%TRANSFER FOR ADMAN. & MAINT. $1,101,20/ 0.13%OUTSIDE AGENCY FUNDING S50.000 /3.32%13EBT SERVICE 65,007,712 50.35% ELECTRIC SERVICE 2.47% U1RRY BILLING 3042,400 $22.770,652 0.52% CONTINGENCY $200,000 FISCAL YEAR 1991-1992 0.75%IN UEU OF TAX TRANSFER S3,740,000 5.00% SEWER SERVICE 81.041,000 0.77% WATER SERVICE S2.507.043 2.41%TRANSFER FOR ADM IN. & MAINT. 8040,100 0 20%OUTSK7E AOENOY FUMCONG SI10,000 12.00%DEBT SERVICE VI173,300 2.42% UTILITY BIUUNO 0040.100 0.01%CONT010ENCY 8310,003 Expenditures for utility operations are dependent on customer requirements. Total utility expenditures are expected to be $32.1 million and transfers and debt service will be another $8.7 million. Total utility expenditures and transfers will increase costs by about $2.7 million or 7.2%. The single largest component of utility expense is purchased power for resale, projected to be $19.7 million. The balance of electric expenditures are for operations and maintenance and is projected to be about $2.0 million. Water department expenditures are projected to be about $2.3 million. Wastewater operation expenditures are projected to be $1.9 million. Overall the Utility Funds should net an increase in retained earnings of about $2.8 million. No new positions are proposed for utility services. Utility Fund Continuation and Replacement decision packages total approximately $75,000. Department Item Description Savings/ Net Revenue Amount Electric Radio Service Monitor $ 6,000 Electric TCG Tester 6,180 Electric Minor Tools 5,500 Water Misc Tools & Equipment 4,000 Water Replacement Pagers 3,150 Water Misc Tools & Equipment 8,000 Wastewater Misc Tools & Equipment 7,000 Wastewater Misc Tools & Equipment 8,000 Electric Replacement of USC Chairs 7,500 Electric Misc Tools & Equipment 8,000 Electric Replacement Chairs 1,200 Electric PC Replacements Electric PC Software Replace & Upgrade 8,9416,500 Total 0 $ 79,971 Utility Fund "New or Expanded Level" decision packages add a total of overall budget. Most of the requests are for new testing and safety equipment is necessary to maintain the substantial capital investment the Department Item Description Wastewater Electric Utility Billing Electric Electric Electric Electric Electric Electric Water Wastewater Electric Utility Billing Electric Electric Electric Electric Electric Water Wastewater Wastewater Wastewater Utility Billing Trench Safety Equipment Survey of Customer Services Space Study Protective Relay Test Set Conflict Test Monitor Transformer Loss Tester EMF Testing Equipment Fiber Optic Test Eqmt Economic Impact Model Portable Meter Tester Video Inspection Camera Winch & Boom Decollator Lockers Base Station Hand Held Radios Energy Auditor Eqmt Desktop Scanner Computer & Laser Printer Hand Held Radios Lawnmower Four Wheel All Terrain Veh Fax Machine Savings/ Revenue about $200,000 to the equipment. The test city has in its utilities. Net Amount 15,000 4,000 18,000 14,950 6,200 10,000 5,000 5,000 50,000 3,300 20,000 6,000 4,000 1,900 3,200 4,000 6,500 6,000 5,800 6,200 6,000 3,626 3,000 The city is continuing toward the council's polic y y goal of self sufficiency and full cost of service for each of its minty services. This goal is affecting the costs of the various utility services and changes the methodology used for computing General and Administrative charges. In the past administrative charges have been calculated and set only to account for costs of the General Fund. With this budget, all General and Administrative charges have been calculated. Because of this change and some other technical changes in allocation factors, water and wastewater services show increased transfers and the electric service shows a net decrease in general and administrative charges from last year. The Utility Billing Fund is included with the direct utilityservices to give a better picture of the total cost of providing utility services by the City ofCollege Station. The Utility billing fund currently has a negative fund balance. This situation has resulted to some extent from cash budgeting which has not allowed for depreciation and certain other nonoperating expenses. Charges to the other direct utility services and to Solid Waste Collection have been rncreased-to address the shortfall. Over the next three (3) years the fund balance will meet requirements of the city's financial policies. SOLID WASTE FUNDS The solid waste funds consist of Solid Waste Collection and Landfill Funds. The Solid Waste Collection Fund is an enterprise fund similar to the Utility Funds. The Landfill Fund is an internal service fund which receives its resources through charges to Brazos Valley Solid Waste Management Agency as a pass through of total costs for operating and managing the Landfill Solid Waste Collection Revenues Revenues for the Solid Waste Collection Fund are inelastic and relatively, predictable since, they are set based for various customer classes and have few variable components. Total revenues for the Solid Waste Collection Fund are projected to be $2.3 million, more than $220,000 over the current year budget or an increase of about 10.8%.Included in the proposed budget is an anticipated increase in the rate for residential solid waste collection of $1.45 per month, going from $6.30 per customer per month to $7.75 per month. There is also an increase proposed for apartments of $0.55 per month, going from $4.20 per month to $4.75 per month. These changes will add approximately $200,000 to annual revenues which is needed to meet the current revenue requirements of the system and the expansion of residential recycling program to the entire city. Solid Waste Collection Expenditures The basic operating expense for Solid Waste Collection is relatively flat from the current budget amount to the proposed budget for FY 92. Total expenses are anticipated to be $2.36 million or about $325,000 or 16.0% more that the current budget. Residential and Commercial costs are expected to be about $1.1 million, approximately the same as the current budget with capital. Increases to the budget are about ;$137,000 for General and administrative transfers and $19,000 for merit and health insurance adjustments, $47,000 for debt service, and. $18,000 for operations and maintenance expense. The greatest increase in cost to the fund is for General & Administrative Transfers. This increase is due to changes in the way indirect costs are allocated for General Fund and Utility Billing Fund and because of the substantial increase in expenditures by Solid Waste Collection for the purchase of the automated collection equipment. After the initial purchase, the General Fund portion of the general and administrative charge should go down. Solid Waste collection will continue to receive a higher allocation of Utility Billing due to the changes in the allocation method. Another increase in cost to the fund is for debt service which is anticipated to pay for the purchase of about $1.26 million in capital in order to automate the residential collection and most of the commercial collection process. The first partial year of debt service is anticipated to cost about $47,000. After full implementation of the automated system toward the end of FY 1992, it is anticipate that ten (10) full time positions will be eliminated from the Solid Waste Collection service. The savings from the reduction in force should save approximately $30,000 more than the debt service and increased operating expense likely to occur through the conversion to an automated system. Proposed decision Department packages for Solid Waste Collection include the following: Item Description Savings/ Revenue Non -Departmental Residential Commercial Residential Non -Departmental Non -Departmental Landfill Fund Expenditures Expenditures within the Landfill Fund are proposed to increase by about $61,000 over the current year's budget. The increase is primarily due to capital expenditures and the addition of a mechanic to maintain the equipment at the landfill. This is the only other new position proposed in the FY 1992 budget. Of the almost $66,000 proposed decision packages proposed in the budget, about half $33,200 is for expenditures which will continue on an annual basis. The other significant increase for the fund is due to General and Administrative Transfers which have been adjusted to more nearly reflect the costs all city operations place on the city. Brazos Beautiful Automation System Automation System Expanded Recycling PC Replacement PC Software Upgrade Total $ 0 45,730 11,040 Net Amount $ 10,000 856,270 365,935 95,400 4,471 3,250 $ 56,770 $1,335,326 Decision packages proposed to be funded for the Landfill include the following: Department Item Description Savings/ Revenue Net Amount Landfill Landfill Landfill Landfill Landfill Landfill Landfill Increased Overtime Increase Scale house hours Mechanic II Maintenance Tools Laser printer Facsimile Machine Handheld Radios Total $ 0 0 0 0 0 0 0 $ 2,500 9,500 21,169 25,850 1,550 3,000 2,000 $ 0 $ 65,569 HOTEL/MOTEL TAX FUND The Hotel/Motel Tax Fund accounts for the city's portion of the Hotel/Motel gross revenue tax and is a special revenue fund type. The statutory authority allowing the city to collect the tax provides for it to be used to develop tourism, to support the arts and humanities, and for community facilities. The City has elected to assess a 7% tax as allowed in the existing statutory authority. Hotel/Motel Tax Fund Revenues There are three primary revenues generated on behalf of this fund: the hotel/motel tax, income from rent of the conference center, and earnings on investments. The hotel/motel tax has shown positive growth in the past several years. The current year end estimate is $900,000, up $120,000 from the original budget estimate for the current fiscal year. Next years estimate is $927,000, a 3% increase over this year. Overall the fund is expected to be up almost 30% over the current year's budget estimate. Hotel/Motel Tax Fund Expenditures Expenditures for the fund are divided between city operations and outside organizations almost equally for next year. Total expenditures for the fund are projected to be $1.16 million, up almost $200,000 or 28.7% over FY 1991. The biggest change in city operations portion is an increase in the contribution to the Wolfpen Creek Amphitheater. We have added $100,000 to the transfer for the Ampitheater to provide a construction contingency and for bid alternatives. Also included in the proposed budget is funding for the first partial year of maintenance and operation of the Wolfpen Creek Amphitheater and park, about $56,000. Organization funding from the Hotel/Motel Tax Fund is proposed to increase by a net of about $40,000. The increases are for the Chamber of Commerce Tourist Division, $53,000 and the Brazos Valley Arts Council, $7,000. Debt service for the Chamber building is significantly down, $16,000 and will be completely paid off in FY 1992. The ending fund balance is projected to be $292,000 primarily due to a large surplus recognized in FY 1990. The fund balance is proposed to be reduced by about $154,00 during next fiscal year. Since debt service on the Chamber building will end and the Wolfpen Creek Amphitheater project will be funded, annual expenditures for the fund should decrease by nearly $150,000 annually. GENERAL DEBT SERVICE FUND The General Debt Service Fund is used to account for debt service payments and what used to be known as an'interest and sinkingfund, and is a governmental fund type. The fund is used to record only the general obligation ebt payments of the City or those debt payments to be paid for from governmental type funds. The proprietary fund types, including the utility funds and the sanitation funds, carry all of their own debt and debt service within their balance sheets and income statements. The fund is projected to have a beginning fund balance of $1.14 million. Revenues are projected to be $3.26 million. A change in the fund summary reflects the year end reporting on the fund included in the Certified Annual Financial Report (CAFR). Expenditures are projected to be $3.9 million including debt service on anticipated debt issuances during FY 1992 and the balance of FY 1991. The fund balance for the fund is anticipated to be reduced by approximately $600,000 during FY 1992 as the fund is brought closer to the city's fund balance policy of 15% of annual expenditures. No tax increase is anaticipated for FY 1992 despite authorization for approximately $5 million in additional general obligation bonds. It is likely that the tax rate for debt service will need to be increased in the future. The City has created four (4) self insurance funds to account separately for the various types of risk assumed by the city. The funds are the Employee Benefits Fund, the Property and Casualty Fund, the Unemployment Compensation Fund, and the Workers Compensation Fund. These funds are set up as internal service funds with their primary sources of income provided as transfers from each of the operating funds based on actuarial costs. The funds have been established to give the city better control over the insurance needs of the city. The funds are expected to cover the cost of the Risk Manager. Through the efforts of the risk management office, the city should reduce its total costs for workers compensation, unemployment benefits and property and casualty losses by at least as much as the cost of that office. The beginning combined fund balance of the insurance funds is anticipated to be about $117,000. Combined revenues are projected to be $2.4 million up almost $400,000 over the current budget year. Expenditures are expected to be $2.3 million, up approximately $300,000 over the current year's budget. The ending fund balance is projected to be approximately $218,000. The proposed budget anticipates an increase of about $25 per month per employee for health insurance and a similar increase, $25 per month, for dependent coverage to be paid by the employee. Health insurance claims are the leading cause for anticipated cost increases. The city continues to pursue its capital projects and anticipating operating effects of projects. r The current plan covers three years and anticipates using most or all of authorized bond monies during the three year period. Each project which is included in the plan will be or already has been before council for review and authorization prior to beginning construction. Projected combined expenditures for FY 1992 total $18.1 million. Below is a list of the major projects anticipated for FY 1992. General Obligation Bonds Sidewalk Construction $ 310,000 Street Improvements 2,028,000 Parkland Acquisition 440,000 Wolfpen Creek Project 1,000,000 Oversize Participation 800,000 Drainage Improvements 400,000 Revenue Bonds Substations $ 640,000 Electric Trans/Distr 1,275,000 Electric Automation 385,000 Water System Improvements 2,704,000 Wastewater Treatment Improv 1,500,000 Wolfpen Creek Interceptor 2,315,000 Bee Creek Interceptor 1,035,000 Wastewater System Improv 1,035,000 Also proposed to be funded through capital projects are five additional projects: Unobligated Interest Cemetery Entryway Improv $ 81,725 Central Park Shop 78,500 Municipal Court Remodel 70,000 Contract Obligations Telephone System Improv $ 78,351 Facilities Maint Bldg 209,851 FLEET REPLACEMENT FUND Based on the direction of the council during the prebudget work sessions, a Fleet Replacement Fund has been created which will be used to set aside money to purchase replacement fleet equipment. Initial contributions to the Fleet Replacement Fund will be equal to twice the annual estimated contributions based on current equipment at purchase cost. Initial funding will bring the fund to total resources of $1.5 million. First year expenditures are anticipated to be $885,000. The revenues and expenditures do not include estimates for either salvage value or trade-in value for equipment to be replaced. All salvage or trade-in value will remain in the fleet replacement fund and will help to offset increases in fleet replacement costs in the future. 0 P. CC DC ce O Z M 0 IX Q )0-F- 1- W Ce .. 0 U U W ce W • W . QcC Ce CD '" z 0 O z< 4Ce N O y CC 0 al 0 D Q 0 mt W H > C) N 4 -- N 2 14. (1) Z Q 6 W U) .2n 0 W > Y d' 6 CA N O Z .2n ▪ J ▪ J Wce r LI 1- -J J ►Ji • M ENERGY/MANAGEMENT SRVCS TIES MAINTENANCE ENERGY MANAGEMENT 0 4 S ce O LL 1- LLI >- Z De 21 GQG CG z • Z TECHNICAL SERVICES ELECTRIC SERVICES WATER UTILITIES WASTEWATER UTILITIES RKS & RECREATION 0 N W W 0 U J 1- C (1) (1) 0 Q ((1) U . U CJ W 1.-> > 0 J Z U) V) :3 -J 0 0: I- 0 W J • W 0 .U.. W W J W J z O. u. - 0 a BUDGET & EVALUATION ACCOUNTING/PAYROLL HUMAN RESOURCES RISK MANAGEMENT MUNICIPAL COURT y-- 0 1 OPERATING BUDGET SUMMARY W z Ex 00 a W O h r cc to !Liu LL' W• N Z N °W W CC 0� a° O Z iW a?4 a 0 N g g g b ggg g corr:c4dvi 4d r r §§i&et:.31 gill kg. 113 ce.r w orr or S V CY v v '4Zd II ccci c c4f 47, ° z u.• ° z Z Oz 10 F z° O 40 O • N w LL• ZW Q CO Z OM WFOQZNW OnN�I?° J 0 LuS 00 at U 0 h O. O� z w NW cn Z N W W � E 0. el Oz Q W a? ° trI WQ za W tz Luu. Jcc OV F. Q U co cod.i gdolc1 1 `� W 1 ° r r. 1p rot r 4 iglgc v v 0 Z IL • 0 Z;Z O U• .O °0 0IL 04 zx o • °oo� W u.QOu. t)ccO CC 4 J W 0mCC O D°gZo= J 1- 0 ggggOf rZtocod1g W Z .z . • O T W 0 W0 aM z N W CC N • �' aZ W a• ° O Z • W a¢ cco re Z • 0 Q ix OV 6 J O cG r� VL/ W Z >- O ▪ Ti r W Z 0)o r r CC ro 1 Q V CO Ll. 0 z _ F. O � Z 0 N W 0 v a 0 ANALYSIS OF TAX RATE • prpy� S N ro O Q► Fr N m T v a I a` a cc c.. z 8 8. nm. > > m 13 cis it 8 a cu m a 1 a a c cc IS a 'S i J > > p ▪ ro rt 9 i .c t at i --I 1 a it co g J 13 z W Q 11 J I- Q E- M a Total Estimated Tax Collection 10) 0 W N I- i o il 0aIL0z 0 g m co 470 8 S m c General Fund i T O m C' o U T c co 8828 T (� N O 4 pn co" co co tF T 8 N *0 8 000000000 28882''�8i82;3 g Lg. T {� 4 8 O) 0 410 P T CI 0 0 N to - AA p �p pQV� CO i i�i tWp �jj T. Q M t0 (8 f. j8} 8 tit 8 2 eeQQ I CO M (ONVS n �t VJ *J r) N CD 0) O Q th T f� st N t0 w 0 BEGINNING B W Z CC O Q F U Q N � � U Xw W w • cc W ~ I" co 6 cc 0 I Z w W 2 2 w fn 0 n. d 0 a FINES & FORFEITURES CC w co u) g w 0 lluu w Gi w co Q ct �- u w 0 w H fi CO i- Z H 2B�8AN8ON2 a_A to r T T C9 O �? r of r CV H aM�.�npc� N gypp`Nao§ §chi Cf O N h M CO M N CO t� f0 f N O OM N tO.�O(hN�r N.^.M�A T M C7 r N ofr c' i H H 2 8 N id 2 N C°S v O 8 O O t0 r of4 (O� l� (N(p� h �QV M M O Qf C O t ��! N r r M N T CV N H <D t) N 0 0 0 0 fDrtiO)N5. NnNv r C� N T N N T H O O 0) (0 Q) 0) r T N N 0) O O O T Cn ti CO M N O r (O to t N CO 0) N CD O of CD CO 1A C9 O r O oC. CO in 1- r T r CO T- Mr r cO N. C9 ti N iA s} r N r M CV T T ••- H CC O m u. co W1" coC7 Lij > dUz ZCCQ U LL)Z �Wfr 2�Ulii 5 a Z WSi-W0�W• CC - 0cc 1- I5 CC WUFWu-Z� 0g>-m��1W co 0aw J=2��vwQweO�ezooucn-Pz OONeC98< LI ( c CD Fa-Z��O0 a WcnOO_ W=a 0 Ci 6OLLUau,Oa.Q a..Z0Un.a. z O r CA 4T0 p� 8 H H d0' H N H H O 0) NET EXPENDITURES 6 NQ 8 H O o r- 8t00 o) N H H H `V H O 0 00 CO 8w 1.0 00).n-- 1 N C') �y H H H H H CO M H H H co w cc zw W X LU U W Z U Z F Z Q gm laa. w U a 0 c CC n 0 > Lli CO a. CC CC 0 0 CC ENDING FUND BALANCE 0 a) a) a) 0 U GENERAL FUND REVENUES >."'c 'gym . m m ? . c E2 rnc0 03 0) 0 x '� 0 E umi l ig 8.g .N 0.8 o gi12 p ° •X ,� g x e) ,; �j'UC.� N tit 0.N = m Cv aC - O mE N m >+- n°.oE$ dui o Q b.° a O) m O ._ L o8. L: E -.E. T3 '= ._ � m ..... ° 0 0 g C y.. �m0)ms0a)Na E -pp ft§LLm m CDp _Cdl'� �tkg's.....›-i= L :9`. . til !to k ''' C 'o *ccErn Em 8°m>'m mwt ��L asrnT c -• . ,�d,o ON m G.O LE y }}. cN .c-.m�°m.N O> •8 8 co m m o°C mtO) EN§ CD .CN O)0'"r,LLLm°amC} 2 OC O••E O 3c�aONEIXXOm �U >O a$m^ .i 'fE.' a - )CCC . a)m QO •N1 °K�QC XiR)N NCOcSp O 'm _ tcomlLas o c0 � 8.00Ca ++Q L -ru I. mEmNp�c°o' o aoX � "==O3 oop$�u'Oc6 27 mO. 'o$ to.... �E�mN®UN� .tmc0mmUN,NCmNE�°-- v2?`mo�cE_mccm::.-a �'omm� c� •).-* oc. CO $.m gi:2 C.c E co �o a)X�2�� m`o�=L0 �m .a =a co eCD as $c 'Dm N a t 4. s. m C3 o� om ai m�N � J° Em_m�Nnivi °m '°,$ $I 0. >. 8 E pi. tz c t3..) .65 2 E.0. m m'EOC .N* co rnE �;N E :$va To scam (m�� 8�t o$m :ti a°c°y� c° $o oN c6I O N SU mO "- 8 Oa,0 go. L®U I-m NR m Offao_U0 • f- Corn C >Ncii �(NC O�` • S�a •C UU ..mt mc co •a .a Bf QOS a�=. b -c z CV c'') d (f) c0 GENERAL FUND - SOURCES OF FUNDS 11 h11 to Q i 1: 0 4 4 E T � � 1111101 Q)cr) T 11 r O U 5 N IT co a) 0 0 eg USES Z 1 J cc z o, on s� T cc r !t cD 40 J UV d' mEt gr m r 0) GENERAL GOVERNMENT GROUP H U 0 U H H; U 1991-1992 Annual Budget Z QC Q W co Oz W W CC cc Z a. W W 0 4 z 11' DIVISION SUMMARY u► 2 .© 5 fl City of College Station DIVISION 01 - MAYOR AND COUNCIL 0 11 ce i i§ [GOVERNMENT O � 0 .. 3 0 o 01-15 gs c g c E c toE O Fy Y a �0 0 E E coo C V E 0 c Eo °Qj L ` -s2 OO c 'Xvic Sm mgX 5 0 o E L Chi Fo3 - H a 2 t0 5 ACTIVITY CENTER TOTAL :At 44 z cw z cc w 1 0 w< 2 cc Q W w T 0 w City of College Station DIVISION, TY SECRETARY'S OFFICE 'GOVERNMENT =GOVERNMENT DIVISION SUMMARY z CW n' W 0 W • 4 2 CC 1_ W cc Z w 0 O r City of College Station 7 991-1991 Annual tsuaget Z W 2 Z cc W 0 —J Z 0 0 EDE E N 0 z 8 co a 0 OO O "N 1- N a ACTMTY CENTER TOTAL ISCAUHUMAN RESOURCES GROUP C4 W c� r U EXECUTIVE DIRECTOR FISCAL/HUMAN RESOURCES r W K LU N MUNICIPAL COURT COURT ADMINISTRATOR RISK MANAGEMENT RISK MANAGER ASSISTANT COURT CLERK -COURT CLERK TYPIST HUMAN RESOURCES cc 0 ce W 0 J W 2 0 N w W RISK ANAL' BUDGET & EVAL N W Q 1- 0 = 1- W V1 0 oD co m 2 r 2 0) N Q = U U CC ce a a - ASSISTANT DIRECTOR - STAFF ASSISTANT PERSONNEL ANALYST Ce O r 1— CY Q Q 2 1— •-+ W KCC : U S'0) V J N W 1— 2 .-. 2 tL O W N w w'w CO a ce 0 !/) ce W a N to W r ✓ (1) N 8 d' = w W W CC'" ✓ < U rr < w - STAFF ACCOUNTANTS (2) 1- PAYROLL MANAGER - SENIOR ACCOUNTING College Station Wi e CC in at D zzzi_, I1• . 'O tO.2 a` 6 2 L KNE 0 ut CC a. tit 0 0 0 a 0 DIVISION HUMAN RESOURCES y-+ N 0° cr co 2 C U) `^ < z rn O rn T 5 0) zz O 0 > �a o z -J 0 co N w U CC 0 w cr z z= w� • J a pc 0 d LL IIIo om a: 0 City of College Station DIVISION 20-FISCAL ADMINISTRATION DEPARTMENT 30-FISCAL / HUMAN RESOURCES a1 _ OI !WI V Q T IiIllgEl; ORF228 ilig"'g ig§ cri illfkilla' 14' a Illii E i 0 coo a U N xm U 3c0e m4, m cq vi oa c'm � LL ,-.0 ZM Ik qflhiii' c t V 1 U o 0. :O W0 .olog?om1 o8`�a0 41 W e me o m E- V E '� w100 1" El" I i i m° z o 'co &..Q ot.'gUc'8 3 w.LL3v `mm5ltruglEiiltillgIA' 1t.c ••'m i.0 m ig AD Qism .c 3. g.g uKI - `Evglccu cgo�oo��-`?'s8. cc� t ° o m§ 2 E E e Z z t n: E X-E b a 2 0 's orn '3 Q 'E E ,- ,c .r§ E t .2 c m 5/111131 m�t6 g v i 5 14.sPV.G%- 9i P2 )i ,. c4 E2 $- Bst tha 8$ Q 0 r r T N 11'g +j e) i 11C li z N 11% rio • W W p W 0 i 'th 0, 1 H ▪ w i4 14114 oc o1Osi0 0 0 M N IWU fV , T 0 0 0 8 ACTIVITY CENTER TOTAL DIVISION SUMMARY z0 O z (1- O 0 U 0 co w U cc 0 w z z� • ¢ U < C �w wo oc 8 T 8 EC 113 C W\ ^0) w 0 0 0 0 co ors Z Q 2 0. c • O go • O. Q 0 0 $_ m o a o o c c.)E 0 a. u• _ z -- DIVISION SUMMARY Z O 0 (m > w o m cc 1- w CO N w 0 CC 0 m w z z� wj • Q cc U Q w d U- w 6 0 M 1,6 0 City of College Station E cc . 10 LL aim � r g — m CD > .5. $0� 4 ui €6 i m 2 (6 t. c I $h- i E _ .i $ 0 7.0 E m a 0 r 0 .0 0 a il 2 8 m co 0 5 of ,:� m l m Mgr 1 m DIVISION SUMMARY 44 City of College Station .41111111111101111/ ASSISTANT CITY MANAGER COMMUNITY SERVICES ADMINISTRATION w LL DEPARTMENT City of College Station z 0 11. cc co cc z 2 0 Q W z U_w cc >2 LL► � cn Q >-. a_ W Z 0 0 U a: tj t. 49, Mf. ;.r P. g4 .6 0 : POLICE DEPARTMENT w w C7 N UJ • .. > ce ✓ w 1- V) U 1_ -. 2 z N(1) N U N wW ce o: m 0 > w W N 0 TECHNICAL SERVICES BUILDING/EQUIP. CRIME ANALYSIS UNICATION/JAIL SPECIAL LICENSES 0 t— N N w z s ce c.0 co 0 Q 1- Z ▪ LU • z;X O /- Z W 0 'U co W U ▪ 1- w O w 3. r N C1.UJ W N 'Z > W 0 t W r0 C7: U 'u- .. N )- w CS) W W-Z C9 zocce .;v o PARKING CONTROL ANIMAL CONTROL I 1991-1992 Annual Budget Z z 00 v�¢ cn Z_c 6 DIVISION SUMMARY 2 71. 8 1 1.0 • U) 0> zQ Z 0 1 z c 2 DEPARTMENT 41 - POLICE DEPARTMENT +- N m 2' L- c �, E o 1 . 1 m L E gill o 0. en Jo N U F 11-72.g)t a CO if 0 :II, rug .--. 5..) E 2 E 2 O. 1D Cl)= a, g t §iti as as Egad tECD v E E Zmmm. ,Ett.E h E r W E a 0 1 .2.i �'. a, , �o. p 7„-2 Ui m ;. �, m HI. 2 88 momp�C5-1Em�°'th Erpmt E l0 .5 16 o Of 01 - m X i p a t .� &o E5m z—mE oocoa .�r_mID� mg�� 2�®o E E y 8.,- ° of m 0 c!i b ,� E z� vE ;•1 � c� o 0 o m bS 8 t E co o f61 :a a E'� c." ::: ®m m C c cl c • _ 2g t (0 t 5 .E. i : '- ! 7:-L!...ta.:2i .;') _;_ -1; : $tv CDc m'o.2 E o ° c m m c ik F- ,,. l0 m �Ti •0- t� �ocom � 7*6 tc vm3Z, •� c m E. '- c c v o S .- t c 'c co ash E os • �� c_ m m,m� cc v s m c o g F - 3 E-1:3> Z rn yym ° mFoV curio g o c U` Y O a G 2 G o Ca n..- t o m c' 't0 6 5 c E m v m c m• V co E m .ov> L..E'cg'Eo cU.......c 0m Z av grt_ c° m' oc..o.g _ �� E ° ) icE ta.E .co Eai E-2,(S E$-E_ _c QR m Sm OQ�5gzpIca°Cn8 m E m um O vm •E' - c AsOf h OS g W LL 6 0 0 o N. w 2 U 1- o 0 tf z co O } c ia of wo E g UW ru zw W a 8 gig §z City 1991-1992 Annual Budget z -J O0 us F > a o mm li 0 z DIVISION SUMMARY H z w cc E--w w � • w �U (c J < 0 or W ' O 7; 0 a rri z DIVISION 41 - UNIFORM PATROL DEPARTMENT 41 - POLICE DEPARTMENT C .'E ar t m E .Q ar irt p" u, F- •M 0 ._ ar o coa 0 H bv,(W� r U al p��,O al i s X il• to Q) , r r 0 0 o c rs L 0 tL c i�Q if iijft : t g ash Egg ! ) i UJI �'c E a a td o o ` m 3 0 0 IS m E m o t E m m S d c l °`- 'ss = m �v 2 c,co CD 0 1!I1:UHIhI.c c c U m It M vs: tp co 1� od pj C r N C -Es. O Z'F- Z a E �j c g E.0 i P. E g o H2O :1t 1.?:m m o G F-36 o c®i m o O .0 i La; o c m 8_ c :z > cTa o > m ,_ c c .Z O 8 c E v �, m Ep _ c " Ti0 'S g 2 � m �N .° :4 -ar c i t 'I' c:_ E I.'` c 6 1 8 2 a o o c,� Eo%i o5vo EW >to rno lE c • o I �. .- c c o icm2m8�iar � ar m3 v 0 .- m a. co .E E .. ro Ur 8 o a 1 i O U 7 a Fo- a § a a k if pppp ZS § n v r N c►(3§Q EIS§ t1N („, No. of Arrests c §•tEgt,� g �i_;g w � a o Z.,'" 2 ro E o rt w o ° CC c w } I- IT yy D 0 0 ¢! i lIWW�� 0 OC aq• Q C Q tli U : a zz 00 5a >0 oiz w z z 0 N DIVISION SUMMARY z ww L cc a. w 2w c <0 aQ- w� gam. u? tel a • 2 tir fl .:..:: T EZ:'z. d. 0 a U i O .� t a1 E n g 1-- C$.:„; V O. m 3tcp�• • �• r C ® 4 ° ffi o m E cr - ° o 0 m E t 0 O co 0 o 0 OOZFoIo- C c O O. E o. 0 a o 0 • o 8 if 0 a o Q 5 t_ O `�' U ' O c ` o c E iri 0. 0 o a) 0 c � c .R a) ca c m cmi ••V v t 2 0:0 m o. 2 8a E es o co° E c m ro m 8 . O) S ,a> t c c 0 V o • _C c) c G. O c >, 0 w c O m 0 o o m m 0 c�mm-�c co o rn 3 a)'a•) E li a 0 Eo ro O > E 'E c c a) 0.- O o.E .E- c 1- 3 o 0 3 ca 1991-1992 Annual Budget DIVISION SUMMARY w a_ U) z w F- CC a ZO w HU CC J < a.w R. 0 . 0 DIVISION SPECIAL SERVICES DEPARTMENT 41 POUCE DEPARTMENT N$co co 1 g c m fi'Iti,f° aEcoUi .� C CO CL CC Z g 845.2i 3 a (.)U .s .t ci °iv c�Z� 25a ZC a 'c. c 4- ,' a) m `n_ Y N. U M W „- C co E.. m m m U •- C 7.4 C'C r O� o•C .if' l'` C .g0 $-8.. '°-8 0_ • mE cE5o rn c.c m 0 E'- 8.a.m m u = o U � v�9i catm IEE co', m hat � m m o� 8 c� � c ct iy E - °aq a..N C ID m °O � o v 'o °.U'm m221 Ein E� n acc �—� m `F °� mU a,_ co °hiEmE .._a) $E ma 0 �F 8 l°1 S)i 1(48,1°a E8 o2ie.1 Emgate �13';ct •R ..f.o. UigEa ° . itiln °St g c 1 O,wE & �o'Po0.°a>SE m C) /: a i'-rCOvp-� oc'.E.;94 a cM cacd 0ca rN. 32:t: faal) : g:af . 28 ;ggEQL��;o—daaa' a ) : ci riv,ri DIVISION SUMMARY Z w cr ^Q LL Z �' 2w CC J QO CL U.1 0 d,. . At 0 113 :04 49 04 0 :0 Vti .Q • 4c a) m cts c N rn 0) 1 0) 1� DIVISION TECHNICAL SERVICES ll) DEPARTMENT 41 - POLICE DEPARTMENT cri vi oroo:o .• • 0 m .c E `-$:2f O • •pC .a C D Q. m a)O• '0Om> lot r St2 O En. 'gip C Y °I• VP 0•_ l° C 12Et'u2m 3,�t E E E� m 0 om c o a0 m m � macs° a.o $'ate -S4sai m�0 ccc.) coEEiocc o b_°m,_ and m rnm - c1 0 8 m p G1 a) a) B .1' ui E CO > y •U '> O NE'�soErom 2'2or Qa5IUtvcco o as o o O t°vo.`1 F-OH E-m C' 1- ° cc°v 8 E� r (V cd 0 44 tf } g 1991-1992 Annual Budget 0 < :. `a z 3a 2 65: 00. DIVISION COMMUNICATION/JAIL Z w 2 CC IL ILI cz� o ct .Q E E O 5"E e O 3 81E't.tjr ali182rg.- aac0 N04 m c t o c o c 13 v o 6'O2Et2 m.m c0 QJ(ID E E of E m 43 v m-. d O m� w Oo. rn •2 c t) i I 1 'C a. O o U O • m a c 0 o m; c_ _° a m,; c N co); m a av'go0 E c ow g 5 a c m 0 o f o o o E m E v o ° E c t a m �� my cc..'ctog a C OQ. m 2. a 8 m8 2 of p 53 •Z. • 0 c 3nmma--m �> o q''CI- 82,E.. �" 'rdaz m o ... . a o •_ $ =" c m c� 0 .- m c c 'z = c N E' co — Q1 S U — TO TOi co th a g A 0 a C -' `p fi UflH iI-s. 8g ` 0 o co O O O 0 0 0 Et I IT,0 1 cc 3 ow a ig$ o 0 t a City of College Station Z 2L cc a cc LL COMMUNITYSERVICES E SERVICES r U C: a (f) N w CC a a uJ LL - 'EMS/CENTRAL FIRE PREVENTION 0 z r o OC r w wO a N o 4t < o I- r w F- L) V) - PREVENTION SERVICES DIVISION 50 - FIRE ADMINISTRATION EPARTMENT w LL N - g!.$ m $ 11s o Z,' Z E c . 1° g o• ' ▪ 8 0 — c aU • i 3� r. Z 17 p g• :. , 3 • c 5 3 g m m012• oa g mm a c _ ' R 'cV m rn E 0 u l *-m_ tlIcti- co— o f f E v roc a E E 8 a v s m m V O' _ O c 2 = E c aM o E.s.0v m m 0 c o'c a' m O E .0 O �. m G m- It. 'm C -gyp v O 7 CD C c• '�y m S- Er2og'o.o083 m` '` t C C m 3 'g 'E �' E c c F ii cmi o o g - f v 0) a w v cca E c 0 Qaaga zzzzz LL ASST FIRE CHIEF <cc 0 yN LL W 0 gig§ U W 1 pZ QQ< o cc a c CO I- CC LLJ O O 19 n • IES & BENEFITS b N� W I-yy Q lL O c •-• .r o V N l7 fH w s g CV CV O a {9 ACTIVITY CENTER TOTAL City of College Station zz O 0 inin > � w 0cc a. a. w cc DIVISION SUMMARY 1- z w H cc • Q Lij 20 CE F- w d CC w CV O d. Elt `N `li>tA CC0 H Q b. 8 0 w t CC 0 0• 8 .c E s S2 o V •m cog z c co 6 E lII C O x 't�°a m 0 ao as r (i F°- 8 12 i -0 c -0 i 5.2 5 co iw § c mrnc 0 8._ m COE "c 0) m > ffi of o, co a) 2i 8 0 o c c,E c a) oE n E c 0 vim) co-°aa cE a) g c E .gEq _w.2 r 1 6 c 3 c m65 o6" rm cm >_ o f a, c vU O'F m o m • m m mo s .> E co�t•. J8m 0Q a .c°.0ol,E Q av 3 ►- F- O o0. E E:. r CV 6 U a 0 83CD 0� 0) C c C c E .0 C) 0) Z'Z Z:li. i 1991-1992 Annual Budget z z 0 u)1— >z w o> w cc a. w cc N LC) DIVISION SUMMARY DIVISION 52 - FIRE PREVENTION �CO 0 ONWMQINVM T <<<<<<aa ZZZZZZZZ 0 0 N E1 w z O gm co a • i o i, 0 lh City of College Station Z U) ow pC ow co J U C w U Z W CC W W DIVISION SUMMARY 6.; g O 775 a) a) O 0 0 U CO DIVISION 53 - EMERGENCY MEDICAL SERVICES z W m 5 E Is 6 no Ca 1 w v o trig • w 8' m“, b b i,$ O 0 8I- c CV O) i m 22.4 . > O ... '5Qci= iLti gmgE O n. To c 0a ix E .t .-ma, 00 Z ▪ E r v 1Cs .3 L. U .o .0 r 811 LE E 2 m N c m rn CA 0 U `m280 Ili • al m E 0 H 5 .ts t CO 0 w r m 0 a P O m rn 0 c0 0 a I 0. 0 5as 5. �1 m O 0 0 0 „ 0 r o 6 2 m 0 0 co a.. L m r gaaa zzzzz 7 a U e,U v c. C C 0 0 0 c 6)0 CD-• 0006) 0E 3 as ZZZQ..� IE Ea 824. d r LL g 8 as 4 f0 gagi-(60>os 0 a� corm r o g Q U ACTIVITY CENTER TOTAL City of College Station a ENGINEERING N cm = r LY] CC Q c D C Q Z N 0 O) O) U) ✓ > 0) 0) T Z Z O 0 u� Q >ri o f- z 0 Q w 0 cc w co F-- Z w m a. 0 J W W 0 C. (0 cc W (1) r Z W Z O- W 0 2J H. Ill Q W a. 0 W 6 0 City of College Statil W C U O a E c0 os o :o gE m - 2 I o o0) U c e m:Lg' 2 u • 8 a ° E • E 8 E E �'S n E E $ m E a o. E i r r ` e O L 0 f ,9 o .- 3 ; e a3 - ' t r= m 7 O m .. t '� 00 O EmE Z Ei U m ao n • 's$. Y E o, °ni g o om0 o 0&mU$ � o5 8$'$'2tgo�Sc N E.cU000Hc0000 I- I- E2'i-cI- a ✓ c\ M sr A i l o S ',C OC U MI as m o cv) a o_ 0.• 0 0 0 0 E o ° m g - ;i • g i m HH E m E v Q1 m E oo , co m Z NI m f.,: n''en-'mZ o Zt E 0 e O d �, Q 0 m c8 to co, I- d am m o E a=i c• o w m . 4D V' m 0- e a ,r co m c"3 > co,,CI. i.Yoo O — a)f°._ 0r ;2U.9•N5. Qvm.-L m m v E .o ° a� o 'E . m a `� U 0 m m `c E • g .g E •E L c) o 0 m ro c m m 0. g m v f m_ E 8 o 5 3 E_ DIVISION SUMMARY w 0 cc w 1- z w zc wO 2 CC < W C) 0 46 :40 W: N* g :0 0 z 0 3 0 z 0 DIVISION ENGINEERING '5 t c irz�� cilig Cl v, It. O S. S E E _ ►- ol •v = > " ... i E 0 x m o 6.o IPoEn`_0 . • E" c v locca1 -8,Pr 1 i it $ • E o mv, o p a oA ._ i'a tu:ViI �-8 t w c m t L o-0'$ P. • mac• 19 Pi oi� w c �a 2 P E•rn2 8()4 a) (Li oYg 5..§ a71. E o. sa. 112 E to2 o. ti ® t M cc o. C - a og 0 c 1.. j 0 12 U a co O O ig i 0 as to t . as ::0 o w d�'$im ctoo�m��mlc L )cu as�c c�i}o cwRCT�p��O �:tlC'`WLNc W C 2 m 01-11 .. g t m 0.E VU a3 c`wm. t. 1 ar O CWr u�OcrnE/ 1 w 3 a • m 76 t$P.c'am`of as or ac 2._cr 1i E 2 'E c c ao +_• W G. V 0 l6 t—. c C •o a m_ �i °' w°° c c • 0 "A' g m L ati. tm2L .$g E,� U o �a c ` ' ` .2 �i c, l ad,' Lew ai `g wc c S _E13_If•t'gti . g': tc;w c c a)c_ cwamN a►aw en 0.3 23eDw gwrn$ g ? a a> 0, m'$8 E m � I a. I a 1 ▪ • m ei ACTIVITY CENTER TO DIVISION SUMMARY cn w 0 cc w co z W Z a_ W 0 2J Q W W d) 0 y;. to 0 z 0 A' cD t col O c) tg r• N kg) OD . ti of �- N « 9 C) N m CD m 0 c rr03 E VJ Cl-3 CD O E J E -� E� o c c W'w QQ co N00 F 47 g. cr1 C m O> us cC O > .a li m UL °mac� 0 '��a 15 t-4> rroE• vWfl cc Encm_c �n o c E ID c cW m Q� Z ajm.00%�U �� p� evs `j 2 U C 8 p 5 1N <O . m p j C. c CEn1$ m m0. o �s . F- o E U 'ED `O 2 0 W L t. ▪ QN am C7 ��E c 3 � Z W W D Y C- 0 0 0 • i o l � c E � � .E � = c � ;ft m �iEEE8st °Qcotco�SEo >O',E omj = rE o co c .N m€U E cvO -m ) c m 0 0 8 15 2 ua-v8 ccO UoOmv F. as iti• a) 2V.Ew° 0 . 'O E m a s E o m 'E o R likIiinjil 0� •>oE o n2c o o rn a)c qj C c v aa3 U Ect.m'rn U r m aa) ca 2Ea N mD. 0 m N o - rn 3 i°v � a dr g 8 ' ?_ t� pj fV � r O is ui r: ai c�' F 1 ACTIVITY CENTER TOTAL w H COMMERCIAL RESIDENTIAL U_ J r w J N N O a w a 0 J - J LL O z J r U W w w c7 a 0 10 - PUBLIC SERVICE r rm/°� mm oc P. EE .- ml N a U a ) c ilv 0) .c o mom= ;v c E orn4 U O_=mtd N N « t cV C.) Z 4 o U .c v m ° U o v,% "> CO c ` t :OCh ` s. m _ 3 8I- O a. .- o ui C Z' E Z 0 W o n �, 1m n m— m c a.c c C cG(o t c mmcEm c3~ 74 am` 'oom U 0 m` U U rmC-pmc0Jac`0 E m m Zit E` Um.0O a -c o `r°°C.-3 ._E co in or o 2�1 M 0 v tti ▪ T. W W d H - i U z'W W 1991-1992 Annual Budget DIVISION SUMMARY 1 W U —z W W W cr co co 8 at T o YA N ' m c ,0 m c c m o 8' o mcoi 2� co a) )oe ait E N ,o id2c of J1Ha o �D V, • Y c - w ow '' V O) m r .c 'co am E .� Cl E 0 cat a E o mo O y 0- C c a ,� $.U2C1S 5 Dom r, G.0 m I o c S CO'_. C Q. m 6 'a N st N : g 1$ 5 g- E 'm 2' cc • c. .a Q Ev 1 QQU of H F- 0 i - di.= CV crj 1- 2 '' pq N 2 wa• .. N m r � N w 1991-1992 Annual Budget DIVISION SUMMARY .1; w V 0 fa 4 P P C 0 a) a) 0 U 0 9. F . .on .c .c w 8 F .� • o n. •U m E o I w E c o 3 • N O V E o m a o 0 • 0 t` -p 'O U c c (I) J o E 0 E O 10- �i E 0 m W 0 N 1- z O 3 0 O < co) Q mrn v ZS O V N et, o fV r Imo. CV y W H c W w ¢O Q m 0 w • w g a .31 - c c° ' 'cc : t )i g E R t�i o o Ili ACTIVITY CENTER TOTAL 1991-1992 Annual Budget DIVISION SUMMARY Z u) Ow (75 cl ow 1- w w J LL M 5 5 City of College Station L 0 0- co� II 0 o a. ar .- mo- �; 003�tg a. i c5'SBac 0 m t n t0L i m o > 6 c 9? oo E 2 m B :� E 9 a) 42 c.,_ !to m'(0 0-!' 0. E . C. m E w o E U 'm .a 4, Z � 5W4, Q ,g• 10 m ` si 60 : ,_-'' �m m 2 o m m U H = c z I: o'wt f� LL. J CO �1 m Q _+ o'om2c�o9 o v at a o E & 0 E,›.o ®O. 9 m v UZ. •A o a is r a0 CA tP c, ,o o E E 3 a c to a 6 a) CD co '0:0a a o I-- I° Io- 1991-1992 Annual Budget DIVISION SUMMARY S L 0 a . -0 0 m c -0 v . 'y E 3 m m U c o o 0 •F8 �� bco O a D › 5, w Iri s id ckt 0. c c zco E m �: 0 •m t �o Q• -i o c $'� E Q v = m - �c§§ccv�cs�p`g c� c c as o o Y C .-es .g g g : , 3 2, to) ./....!.. i t tw, p b.. 2 E 2 It- h`• E 01—olH .- A U I E ) J m OE O a) a) 0 1991-1992 Annual Budget CITY MANAGER C4 N 0 W gN N N RKS & RECR a PARKSOPERATIONS 'FORESTRY SERVICES CEMETERY SERVICES - WOLF PEN CREEK z a - OPERATIONS WEST DISTRICT SOUTH DISTRICT EAST DISTRICT RECREATION - SPEC FACILITIES ADMIN AQUATICS CONFERENCE CENTER - LINCOLN CENTER - TEEN CENTER - RECREATION ADMIN ATHLETICS 'CONCESSIONS INSTRUCTION PROGRAMS & SPEC EVENTS 0 a) a o 2 U 0 U CD 1991-1992 Annual Budget zz 00 (75a - o� z 0 o DIVISION SUMMARY z 0 w cc U w cc 0 Z Z w ¢ 11 CC ¢ ¢ a. a. w 05 0 in 0 2 Q z 0 cr Y cc a. co c Z M a) c c m Q 2CC F E to z a� "� E•E CC la 0 m t g m1° m m' E s c E 0 .o Q •o . o 0 S 8 m C 0 °' • m -6EE :ern"$ z °'a� - 8 o y •t c c E iu c •C G O O aJ .O tl C O a a) 'C is 0 $ E a>fa.' m Y` t`u o E° It,' CD co o c rn • C f0 > O O 2 m c O E o g r 'g ui aam O a) c)> F- 0 P. m a0) o 0 ED 0 U75. -8*gm L et: to 0 Em ma.t? Q v c 2 co 0 O E 0 0 U t .� 3 �. �- . E.� E t W T� V c Tet a) a) T 1 m CD i T 1 zz O 0 (75 > w O Cr 0 w CC DIVISION SUMMARY z 0 w O 0 w cc zz w Q CC CC Q a w th O in oio OQ z c 0 (I) a) ^� W 0 ) > 0 0 DEPARTMENT_. 53 - PARKS & REC ffi Q m m q L c:,r — 0 L m,Q 2 v e m •o.c m '0 - a cp .1§ t� g $i _a I o o Y h.`� c E .Q . E EE 3 y y .c 0 .c `'L e0 m m • y 0 o Yt. e 2co m• c) In W 2 y • t mt �"' m cLi.'t.E'Ea) fa Ii3 o .8 m y c E limo o $ • ? E O • c a 2 f °' n. ° 0 1° IL-. co d '5 a F- m T N C9 s• Ill (0 D l- pTp�� i 8 I.' 1 •-t" ° 'a u u 2 2 o y t y uX bd I0 1 .0 0 0) o co C aS A 3 O .e i R t .Q 1 '~ i co m v c t E as m o 7•,_ s c io rn E 2 a°ioos2' a�° 0 o C v ro »- ° $ o o c° if;4 -'y Q.c._oy tu oo .� Y E m c a, '2 O V t.E =o z y E o v a) s m r P 9- E E +ey. C� m Y O E o o 5445 ' E° o ati o o ty� O p� C L' E y{� � m_ 3 � E it. `� � o _ H!�iIhijI ijfl. >m ro ihii flliiiiilUlli EE 0 j S11 !Q v _� Y :e 0 >- i w ¢ g ! w w w D. ado is CT) CO • CC 2 C • 2 • � Q z � O Cr) cn ` 1 f_ 0) rn z 0 w U CC 0 ZZ Q w CC• CC Q Q w a w () o Lc) < u • tfl I w ID li d• 1,11 a Fl _• ccZWz < rIL0 o • ' Z.t.) iii <•0'Z I a Of 5 a 8 a a 0 DIVISION 82 - SPECIAL FACILITIES Z W CC ot Q a C) fa Z U) O� Q occ w a. 0 cc a. (4) co DIVISION SUMMARY z 0 w cC 0 W cC Z Z W < C a. d WC) DIVISION 83 - PARK OPERATIONS Z DEPARTMENT 53 - PARKS & RECI m ffi E c v' E 0 5. 17) > ac et: to �U G�0 NC82��.7p21 st CV- CV 4 CO N C i R4. L Uoa c 'E� '00 crn. E t CD E 302.)to = c 2 1 m 0 1° oo'0 _ _ _ coVCCC .• 8. 8. g m E E m m m E E o c ' o - a m Cr o 2 2 - N c) w s gs g s 5 m F.R Nn ti E. 0 co w o >z oHI0il. o0g .e Q () R i w wg a.. 0 w U c 1991-1992 Annual Budget DIVISION SUMMARY W cc 0 W cc 0 Z z W Q cE cc Q Q a. a. Wc�3 O in 44 a c 0 0 CD 0 0 U Z DEPARTMENT 53- PARKS & REC v 0 c s 0) m 0 m 0 0 0 O 0 ro N t0 m a 0. E O (Ni a 0 V W V PUBLIC RELAT/MAR Q OL 0 w £ W £ City of College Station N N 1991-1992 Annual Budget Z Z 0 co z 2 0 w U DIVISION SUMMARY 10-MANAGEMENT: SER iftif 0 C 0 al U) a) a) 0 0 0 O 4.4 0) a) 0 0 c_a o i1.81 iz L 3 aj s Egtt Fg 1991-1992 Annual Budget DIVISION SUMMARY O) W 0 cc W Z W z2 W 2(5 Q cc Z Q W p 0 rc 0 0 4 0 0 0 O ct a) a) O 0 O 0 t N I-1 SaE cow 14 . 1EP E — V m '� E t mi30aop1 >�t 7.EE m 'E - W .E 2 'E c c `� m $8a .macc 1°v5 o�E C O 2i p 0 C_ E _ • 'C $ L E E R— u) a S 3 O `' S V j Qj t t Cp •9 E r r m 0 L m Z p, E 0/ . .aE��a Eogry m•CE z v E • Q U wg E 0 t o• .e m E sg.G 8� ;2 m 0 C m 'o co a ;C m m y O • .� C C W O - 'c — rp cc2 E C ;m 0 L H a1.1 C L O G o o m o E E z OD m IIflIHP nGLr G T N cvi DIVISION SUMMARY Z U) Ow > OC ow co w w 0 >- cc w w th U) w 0 cc w U) Z w z2 w w ¢ cc Z w ca. Atv 2 0 ro 40* City of College Station DIVISION 18-ENERGY MANAGEMENT SERVICES m m coC NC N O) T 0) DEPARTMENT 60-MANAGEMENT SERVICES Q O Z � 2ti>'S c• o 1111 10og Zit;greU U za /6am m4,o$ • c t'S 8.tko. c it o Re § 72 � • o I Pi sa VI S $'res you m8,.0T . .7121 Wa0�m 2 ; ft Ogg E EC7.E.A .2T0"o �• . - mMU o.! 4 m ��gcS0. =•EmIU 2- Nei�f W.03 w • m i m o m °i c m .E m 8 $'C m 5. . m.c.c a o 2 m o 3 lo c � W m m � cn � .n �' ;a m :- c8 6 s, E : �i' � o as = 'm , E m • e m ffi! —pp Z o °'t oifS$ 0 E c01 U 1 E .� E c=i m '- '_" r -° O 8. t Zi o m gil.F h:iIfl:Hh:rII. ; 1 0c C m:g o •o v 3 g m c ` c � 2 . 0) c c°A''g`a m(50.-mm(5(5mmoUEA W C c o S U 0 C C X E O• m m l 0 C7 c o z .. n 5 E vo = mLL'c � IRE C U C rr . EEIggt1P8amE- a — 0 • E .c 0 C ~ cn to: c E o co 'g o giEs 2 • o � U 111 t c t m 00• - c 5mo 0 2 c • E 0w m at E v cd o c ►°0 0 1-0 aI P; we, 5 igriog 2 S z W J p W W W LL u. 0 0 W z ea r:=rE.§. § w a ACTIVITY CENTER TOTAL City of College Station 11) CS) CO cts 0) CT) 7 cs) C) DIVISION SUMMARY t5s. a) cr) a) 0 0 0 CNI O 0 -13 • iI as 0 c • cm 8 osEo L m m E gM W o E m 1A co DEPARTMENT 60 - MANAGEMENT SERVICES IV E i§ 0 m ccoolu)I-U o 0 0 0 10 0 .9 U U cv a_ it) m~ m o ;. 0 = m =(0coao m m m E m to 0. 0mmmctm Q ACTIVITY CENTER TOT 1 m H 1) M H 0 0 NMONMMM001-6 0 T O r- N N U) O N M M N P T 0)M 0)0)0)0)9 gg ti r P co Mop O ticbto g g O N M MC'N J0(QR c0 PC o OOOO NN Cif Oi CV T 0 �}O� GO 88 O 'A3 A O) § t OOi 0)) M .- N c0 O co r- 2i ao r2 v) Ai Ai co- N M CO N 6Q ieiiht'�c0 Q mA C9 TOTAL REVENUES N T N O T 0 0 0 O 'V VJ i- P TW 1� CO WOMM 0) U n ni N N c0 N P r w cc w fn ` w 5 Lek) O a 0 Z Z Z co Ococicc 17- ZF= z�- O P 0 o 2 W LL QwmQcEZ00>-w W O d w p n o g z w 0 0 o Q } m J w( CS, m PEE. Mm0gliZe4 Zww0JZ l— wZO ewWJJ33noLLco2 BUDGET SAVINGS 0 V N M t0 ONO 8 8 rz 82 ui M ao ONO pp N O IMpP +MMO ti O t0 h e M co T I 0 01 P I n cD N O N `ca 0p� 0 N d� 0,- 0 O w co w 1991-1992 Annual Budget 1A n co CO ch N 0 g M! CO CO 49 z CC Z c z Z V, F a�WP O w a Q O Z • z N 4, 4, 0 M 0 41 49 49 i0 co O 44 Ml 44 O M 44 N V! co co A A IR to 0 7 Y! H H TOTAL ADJUSTMENTS TOTAL EXPENSES GAAP ADJUSTMENTS z U z wcc wQ • W cc z-c Z cc O 0) o 0 0 0 I:. h d 1 Z LL u. 0 co CD cf) W 2 z CS c= - m N C = W Z = o C �=W0) M Q 1, U. IliJ e-1 0) Q J I 0) .D V� Q T W;,F c.% rn ggQQgggQQgQQSQSQSQgQgQ$QSS��Q�Q 25 frM` �'hM eNZSi Nc'S ZS N O Oc5 p25 QZ5 875 8Z5 :g 01. r D M 0 N8LnN N t: LO N -r r r N r;r r NOO8'OO8888888N� 0 OCONC00 O CO ao I-. 0) O) NLONP N et N Ln U) N wet N CO co) O e� CO OO CD et et Of tD et 0> N M N O th O f` e!' 1— et r at t <D 01 O et N LA 1A LA et ►q In et et: CO M 'C., CO M N N "r NO80O8.N88ti)1 OOOO8 NC N et CO 8OLL111O~8p8igtoat a r a Cf CD t+ aO O N N N 01 N O r N CN N OD O Ve• CO CO O h to to co et r CO O M O th O f` et r 01 Le Cl r CO LO CI r r 'r r r r r r az ? ???$$$§$88888 Z8 NR. cis cl NNOO=NNNOOi088880'> CC et M M et LC 0.'CA CO M et et .et Ln Ln N N N N N N N r twe- - SCAL YEAR N M et Lt) tD N CO O O r N M et LC) CD 000 0Q0) � 0)17)0)Q 88888 Of O) O>' O> O> O 0> O> r r r r r r T. r N N N N N N N r N (9 et LC) <G f` CO to sills N M et Ln °) 0)0)0''C)0 c)°)1)) 88888 ��tn��a,tn0)� r r r r r r- r r r N N N N N N' CO 1991-1992 Annua W • a • J SC CC a o w6 Z F Q LU o z 0 et( N cr cc z 8 8 8 8 8 8 8 8 pp �ppNS § E O ti N l+f n v N O aD vi M N N $ O 8 CO C N N n O N "- O 1r. • • N R M co M N M O O N 8Opf! N N M1 S ti r N'N n le `;N N 10'N h n N S S.N S 10O 0) co r M co'' Grp 6 co�'! f� 1� CV :N h Shp G Nnnv 0) .: N 04 N .N N r r O 41 N N N N N 1p O LA N N N 0 N 040 0 N N h n Ni N n n N N N N h n h coco r - 0 0) - - to (0 0p))� 0) h h N N h '- C D a- -- Q a N N O O 0 O< e A n OOi1 01 40 AI OD. n n IO 1D 10 N..a a M:M N N r r;. cc CC {A IA 1a ed 2 vi 0c�.i 10 n $ 8 . N v u1), $ d 0ap ao 0) of co of 0) 0i 0 I d - c Y 8 8$ 8$ 8$ 8$ co$ � d $p 6 co 8 • tO NN 1$)) M N N 1f1 Of _ M N c`Z 01. 'nr' O N v 0) .$ Z d N N N N N. N N r r "�' �' r. N LL 1 v0 °C a.. N N M M 0) 0) N N VDqp.i0) 0) n n 0) O Of 0) $ O r r xC O/ Of O' 0/ O' T Oo O' O' 01 Of O' O' T O' 01 O O O C C N N OD N CD N OD N OD (4 0!) N CD N CD N OD N co • '5 zam 0 VJ D 0 r.. 8 8 8 8 8 8 8 8 8 8 8 8 8 8 ppy8 8 $$ N ^ a 8 8 8 8 8 8 8 4 4 4 4$ R. 04 s N 888888888888888888888888888888 gsAReesg^MFAss_ss§§§§s4C5 n $ $, 04 (i (i a 0) (0 `(0 N N 3 -- ((0`a ui e'i cv ro ro N r N r N r- M r r lq M. M 10 88888888888888888s88888858.885 A �p �p N N tq I �� N N N tf1 t(1 N IA N N N m ,O b N 1p —�p I�pp I�pp V' er • ^ On, On, 3117.g Qp pp of 1A N N t0 tD N ,A . a M M N N �- 00. tq V' O M M. �. N co 8 8 8 8 O O ? $ g $ $ $ N N M M of et M W W W N N m m O, “ ef' V' lry N l0 NOON ObN abN c5c4 QSNoSNoS N. abN.OSNabNabN abNaS Nab Nab za= 8 8 8 ppo pp§ p§p O O O ai COIV CC CCCC w cke MU) 2 7 T _— City of College Station 1991-1992 Annual Budget aW W 0 z _ OC W a N -J UCZ U W J W .ice r w LLI w a N -J U W r WASTEWATER COLLECT ION WATER DISTRIBUTION TECHNICAL SERVICES LUC.) N 2 0- Q z w zw r Z_ E J U LU U 7 Q CL w Z w r N r W < J W W Z X 0 0 N w w z 2 r 0_ 0 V r I- N -51-QJ Z N W < 00maz Q U :D O 0 J J \ 1 En ) Q W 0 N U U .Z.. 0 .-. U 0 r .. W QWr of I-CCXOr M W 1992 Annua 2 Si P C) 0 N O O 0 NP88 N M M 8 T T C) O 'A O O O RN�88 0)0co0)NV) R M CO A eta T T O O O O O O 8888t8 0) V N 8 'D M N T T 888�88 'A N T T v z F" W � 5 co o Q O J ec d 0 CAZPqco0GO8 W Z O W W oc W W W O F=- l . I-- Cr 0 0 0 O 'n N V LZ co to 8 M 0 O O N TOTAL REVENUES Ps 0))CT).- gv88)800 C) c h e 'A N C T lf') - P. P. N O (= M N d; N A 0) .- T T T 0) T 0) M M O CJ 0 0 sr O c0 of O N p p Ps <O st T Nt O 8 t: T r- to t0 N O M N ti o MI 0) 0 N O O O p O V' O O O O CAD N O N sFDN 0-Cp R i 8 ) T C) T o)t-t.00.vo00Oo V T t0 N N cNorN) N T n T T C) N ON0 N O ococo' ^�v-� N 0 T 1� Co) T co - Ps co NN� O O O pCDp O 8 C $) h git-) 6 0) N CO .= N M CD UPco Q� co1 kl co N co T M t}' v V) bI V) CC L�L cc z W W p W W CC Cr W Z W LL Z W0 4 W P Cc )E=OO_z lcaej 5 dz C7w0 D-0 s:C WLUC0 P< Z Z cr Z c0w dZ W CC r < LU aI-aoZ,00 o co oo Z 2 v TOTAL NON-OPE College Station w w� cc ro to N 4, N v fi 8 c+� co 4 49 Ps Cc 404 co N a> 4, TOTAL ADJUSTMENTS O n N O O O 4• 49 N N N O O V! 44 TOTAL EXPENSES co N H T r) M Np co r uk N co co T 63 co 4 8 414 c O a) a) a) 0 0 U d) a) a m ct5 a C C Q N a) a) T 0) 0) T 'I ELECTRIC FUND SUMMARY City of College Station OPERATIONS GROUP c.7 ttC p cn ADMINISTRATION cn a City of College Station DIVISION 10 - OPERATIONS ADMINISTRATION Z O 0 0 ir N M d' to (O itIN r m l3 t •° o IErcz� zm W38 0 an E'v m m 6.210 8. C1 00 �- o m C o .Ec m - .Egi- t r vm 4 4 E_ A g E o E Pi)E a , Q 4 ffi m v' Ew O rnEE OE E° m 0 o ra" r dil udaltc gi o m m tw c c 'E m.s o I o% m m rn _ � C. CO Q. f/) 0 Ord 0 W I- E ci is 1- § as Is N� W o 1� N O N 0) n g a s w N g l tR. O d N N O 0) a) a) O 0 0 z u) ow in 52 — > > cc Ei w U) -J < C.) "2 i o w IT City of College Station 1991-1992 Annual t suaget W 91 - TECHNICAL SER BLIC UTILITIES Egl N E c 01075 75 N m c at-F c .06U ilz mop o U 3 3 r g -n � c r ¢ O S �F T 0 m n w1_ '- W 0° 0 " O Q' liSbg g 8 40_sIE ,a 611141 .Ph. mmg csi tnt s to t m E Etsf U 1 at -' m a. 9N1 1_c 5 C l m o C C l C N m 2 f6 0 m O D is c ''.Q o •c 'o CO �i . E acD •E ' t E E m o t 2 m e T o '� E E m— m m ._ g� _i CA L m a O E c°> d am in a m O 7 0.018 O N m 0• •:°- °•D f;% 2 E o v �150 (1) c t v U c me �tfop,,ogk52' mo o° oc t i 'E c E [• 01 c ° Q CC tO_t�� i" m 0 L •;.1 U g m 'm m O m I m 12 ; 2 m iIiiiIu= O) • C. -p m 0 C O .t.= l0 m O C 0 0 N Wis • E w° crn� m m'5Ei°55 E h$ ° ?°v-5 x E�.E. a�'s o m E t O O. a::. 0 izwtc� 0.R8p0.2gm EQ° co�a�0I- CI(_ a gInEls t el F8 H°'A O Uzi ag EDE �d m. gi $ 0 ¢ w O �' m • j ooz z w• ill ' ll 0 g z 'w ala 8 m < R-i i l O U gt ACTIVITY CENTER TOTAL C tf1 3 N 0) ISSION & DISTR W 2 sEco%t'lr 0) c . c o c C C, O E s o O m ai $tm,i._;a ,-▪ C7tmo0E•-E o at. s' • c)m E •� m ., a)m -c.V) li C .5 3 C - (� °E.P m o 8 m E 'O a m C O. g m c 0 c11 - 2 m O c U.0 .2 gOt.«. 0 g m .2• ` .Ecct coi oc Z .bztE:mm �oc`0ImmI E-Ect'c;85E 0•E o m ° m m .0'E m c �" $ •° 0 E a E E -0vd, ._ E co To Elvt c W O E 0 CO m Q co Q. r E :EEC C g C Cf �.j Too m o. m in Cm 1 ecnqp :o Z .0 3CD - 0 0 0 O' O W d01 c t) M 's= C m R. 9 E m .2 = R. .5 as FP- 4. d O E S'(o_ cn c zV�t.5ooc,o E 8 m c` c o a,O Eso't:% m c:LE m E m co m ni o r- °; E ,'8m4 m 8 O m E N '.- C 0 'a m n O ` ? rn ; co c m 3 m-ns 0 'm O O 0'O V M'g �''t0 0' m U.c Q ao 0 a $mmo OFO-'S t ,-F 8d E C Z CO 0 �w v1 Q co 0 0 CC Q rn O� ▪ 1 rF" _ 0) rr co W Sg8§s§ 0 O^ r r- M 0 co CA In 0 JI m L tel Co ,= RI �� r 00 Z 01 bS r io 8 CO d N 1`_ 2 �+� In• cagc°'�ar) CO ta g�8 s( wj ,t, wr-occ`328 oo 0 N !O ems? O N 'd' 23 IA c) ►-. T- N r oC 0 0O O O l•stO�- CO 0 0 CD 8 CO O p .- >I t0 I^ h 0 0 0 0 OI co O C7 o O 1- 0 N 3 CV In_I t��.OI vI l� f7 O 1 O 0� 0 I) h s eR Y! (A V! 64 lR w Z cc QOp wi z w z ci z 0< w? a � C7 CO a co z0wcr) Zu. o w LL c7 �- _ �, zj F� wLL z z Z JCA~ > < I-fr c o» co Z Wu u�Zw� cr W 0 w co o< 06 U ¢ O 5 n. z O W ci xd o • QJW Z cc WirO�z co cC< O cnz0aa~O -J aOW�Z ��WZ0 JM FQQr-w �CnOWZ ww j~- ¢ WWO O ZN�DO2WwWw - ��J>Z�ZWZ�C7 �Q a0i-W -J �c°�oo o °o3n21-0u.°�2m Zooz o 1991-1992 Annual Budget N CO - vs. 49 c0 0 �c) 4, 8 u) a) 0 4. r9 49 49 kri co s 4. V! co co co 0 pW CA pn co ZU. 8J O Z • w d Z>. w Q cO z oozes" e5 FO Hw0V(CL0 W ▪ W p U Q� O w U ww U d d O Z Q F- 1 49 N g 49 TOTAL ADJUSTMENTS co 0 0 to 1 co co 0 to 1) �? 49 0 8 u) IR 49 0 49. 49 N0 to - co co H 0 0 49 49. u, to 400 z N co8 z w cc ww 0 o cw»w Q C- CC R. U O 0 Z :WATER FUND SUMMARY City of College Station zz 00 F- 5U p 0 a cr w M (7) DIVISION SUMMARY at. 0 0 0 to c0 �cMN�N. N CD N N N 'Si3_2O=°•a'5 om 'tf .0 m E .), c 1 z m .08 O a E o ••E m N_ m W? .c m o. gm 1.5 _m�, 20 2a0 .'oomovv o omnc k° as N c2 ,c- VJ L C 16 G TC 0 m a3 escLE E as' •a5 E 0.ca to wvrn�riEc=o V ti): F`-o,�-°03Q�=„mom mt3m ism mo=om'��c 3 ,.., 12.20 c o c E E o tD f a� 3 0 E o m c .52 ° Avm aa M�c o w E5c '' o m.oao v m Ec =e. aC Carn Or�m .0.,E c v- C _ a ° m wE as a o 8 c° m co F- ° 3 1 m E •- 'a b c E m m td c 0 _ v c S' C'> ma 3- Ci. i 0 is) E` c' O O_c Em 0 O c CI a. E M e 3 a`b co 3 3 o i-- I-- Is 6 LU g, a W ?lo o ACTIVITY CENTER zz O 0 �1- > � o f cn 0 w F- rn DIVISION SUMMARY 0 471 0 0 c 0 rn 0 U 0 A 0 ZZ 00 Cc-51- ri 1 0 1.11 cr o W OM F lances planning and §§ spa N f` s a O o asc rn.�U c0 -$ '630 4- c� V c Q d� °L 1° 3 • mr m_ a,m"'? ° �E wtE02m E o �co 0 io E " rn m 's0 n E C SR 50C . Cn w > E. g' � c �' p E co `c°i :0-0 5Evs �E• .m 0 g 5.2 9 E "3 E s 3 c ▪ �, a m A m 8d .co 8., 1 o c o..0 g m�L• c ��73 cc Mgr rs 'a � C ° •-6. O a� ' a) m p .m m C p • 3 5 .. 1p�%toE o t .c c3'c8m U 8 om'na •c to 's� ° �amv .co,i(DE m evi o o oc j c °ct:e,si 25. cmccca ; E at co c c°030 sp 3 .m p o c omvEmgt rommoE c'Es.; C s .pc° co 2eEcm3 0,° m2E o c m• C 8 oog '�ami2.2 mc��— c co Q l me `m v ta c a)O= 8 it c' h W W,c: w cc> o 8 I5 ~ 'I' — ¢ LL U a'ico84 a.o o ACTIVITY CENTER T To Excellence i rn 01/40 Z OW F 0:cc 5 cc CO w Q era 2 u. O 53 0 0Z.� c I6 CS " n rS n§ O O 8 O of .41 0 8 S N g CV 8 O 101 M c.j 0f JJ CO CO CO 10 O CO O) 03 Y 3,758,050 NCOpN00C) 000 �OhstO�tf.O r O O g 8 8 .7(41 tOf8v�000 occ to": oco is cv)��Nr4wc$c) 0� NN0cCh 0000 Od8a0 of co of ci tri v�i5`�c°�Mco§oO O tTD t0 CO CO. 0 CO .- O 0 0 0 0 O 0) Wir .-• O .- CO O r CO ((j N O CO coN Oco- 0 CO 0) W W p Q C7co Z., wz F_ LL �0_ pQ W Z. , N W li 0 z a W�Z W�0a ¢ <<w�crZ>-Z �YQaFJZ< oQeW z CCU- DW a. z WWWcrQWcr 1- _°CCCWoco.cwc°Czzw ° gWW• O zz iO dZzo Z �4Z�2i12ZY= CCW1QD02mHOQ pm�O6O0000?O X0C C40)0U_000g D CC id Z cr to N 11, rn N N o co o rs.T CO 69 o 0) N N. CD 0 N Q co 0 Cr Z Q W City of College Station a) z3 z O w CO <5a cn w T N N 8 1 O'tr.,'N` 8(0 �) u5. 'O 0 CV Z'S 2 h 0 cG N o O /R V7 VZ F o • _ h pd z W w Z 2 W CC *~ W f�..�FF_-V( c Z < a. Z I- W 7F w D U Q r a— 0 w U a a 0 co 00 Qa-2</)c I--0- o00`JL �� I-w Q� aW n"dJ � Q U-0CC w CDOZQ0 R vt TOTAL ADJUSTMEN ir, a 11 w w ac z z co co wcon 0 W 6 < a MQ 1991-1992 Annual Budget Z I- OZ ET)w >Q C2 CC CC w w I— Q rn DIVISION SUMMARY •0 tG .+ram,;+¢:"" a H:HJ 2 0 zia 2 � `m i (� O m m m • m A.1-V0)4; t 3m z W V 'M 9t 0 in . a o m .0 z. C m ® p - m Of S O O. m U .0 W mm��aU 'Saw �' m U Y(9 a)2 m E m 1- V, D7 t C C a t40 yC (2 ffi1 p �j Qf 0 E 1 Z7 m r =(i) 'O .D C V � a MI N c .mc m ro f m E' 3 ai :i,ii • E~'� m <o f. U m, E c E m m o $ m m as $ o 'S E • coEv'8 m 472.� ,o it iflfl! a o :0.:(4 itjfl m t 0 j1' cv ri r :o <•• z 0 J 0 CC W 4 DEPARTMENT 51 - PUBLIC UTILITIES 11 S Ps 5 O a: V om3occt UU ; .2 t o (1YSC -O 0)ccoo2 '2m cc . ioE8 om Q co oto -~ VmE vc g5 8 13 1): 1 1 a z • E •m m aa E mko�. 72 2co 116 1g1 e Ih.Evg m fit r mi m eoz3L 111111 ilce0mP as •�Ch �tu 5 E a- .t' ch taEUO.m co 1 ... i / .; am CO mEvcoV'0 • c m -a Q c m C c E' Lm in cwlcCb c p v� c E= m coy 0 W a E E° 3 coo 'a cacc 8 2 5 co _ 8. m m �i .E � mo m c §o � cSm 2 m :z To' c m o acc O E .moo. co m V V i' o.rnc,' m m � .E .c 3 m o -am mg '— CO A V8O3V._-cTE i a 0 2 EL Is e), : ° 11-71.' N U O m o 0 g'o.S't.0 a8 i :-5 $E $$o co c co m E 13 g _o ! n 4m t w Z 8 O Ng it a w N O z z0 o Ccc m w w a o o a w U City z CO F > = c)z c w co c 1 co- 1 BEGINNING BALANCE N to N CO 003 to U) CO O. 0 (0 0 0 co 0 coco 0 CA 8 co co 4 co 1 N) c) CO 1f) eh N 0) p00 0 u� OOOCN9NNO N co(6oti0 0. ti N O OC�) N O) 0 0 2N)NNpp88N M C CV N 00 N O O O O O N. O � (0Op CO I - CO CO N r cor8Oo Oo03 N +�- R �Sp O O O O co cc cc _z W u- 0 u) u) g z U Zfn Z W U 5 W m Fz z z 0 Z H Q U 0 0 0 i- LL u. Woccogzz U) co f) < • Z V W -) W W m �( craC Ze ZQUJ pt cc CC W 0 J Z0 ZwozEwWZCC C_0 Xm2tO'�LIic02w F- u1 BUDGETARY SAVINGS 0 0 0 0 0 0 0 0 0 0 0 0 0 40 CC w. H 0 0 z W CCU C7 a W , 0 Ww Z Z Z Z co w LL XX W < wcc i W U '�_LLg 0 CC Z F-pZ0; O FaEr-w z5 I-QWWwI-- 0 OCO�D ¢ °Q osmW °W 000Z z CD 0 T co O_ C) g75�� u) 0)It- 0 OD LID Dui v T 0 0 0000 8r'•:. .=O`O co 0) 0) CO co t0 co (7 v► O Cv) w p Z Za C3 w Z i- 2 a. Q 1 Oaa.. n J 0 z 0ZL1 U H 4_ d 0 -J -, aEw F�vF- 0 [tom Z QcZFO- -J a. 0c 0W0�a 0 JZ fnQa.co cofAO gnu'. Roo`` � l r- T N co ci TAB EXPENSE 1=_ N co ADJUSTMENTS T co co (0 TOTAL ADJUSTED EXPENSE 3 to cO- 0z w t�i Cl) w z U Z`Q W z ENDING FUND BA c ,--1 a) 0) m 991-1992 Annua SOURCES OF FUNDS rot iff id 0 0 UTILITY BILL 111111111111111111111111IIIIIIIIIII�I III a z 0 ce co cn ce Z 5w ''L1J z 5Q CUSTOMER SERVI 4J 1— PUBLIC RELAT/MARKETING 0 U N W W J U ra 0i U C \ W CV CO Od _J w J JI- W 02 m 2E 0 H MAGEMENT IMFOR 'aa -0Y z .:I E' z • D. CD 0 0 m } n 0 2 0) 0 co 0 rn o3� �m om "f"^- U ff0 0 co 000 ��88c% 1 P-OOpO0O RA8 R88 T 2 8 M ov000Lo 22 822N af T T T 88c88N 28 ~N T T co co Oo O N W cO CO .O- <O N O �A N 00 Vi W iss CV CV N O Nco CV to CV SA018R88o° CD �Np O O 1n o 1n O s t0 • CV tD T �t iC et8E888N cei8 ChOONCO�CD T T N () O E gQ O O O O O CV GO CO � 0LO in8�g�0o o s°' O CO N 0 • C 0 0 0 0 0 t7j uT c6 (Op M cc W ' Id h LL z ZZ1 LLI F— W co LL �W— cW0 _ _ z w (7,W0 Zcc� 0 z z SOW }U < p Z U }COO U 5 Q J J0. U ao a.. co Q �aUJ°o<Q w®2w LIJ W LLI CC W W _ cr 1 I CCOOLLI AC r- w W CO QJ c z a 06 o8 Z (2 Z w w Z 00 Z a 2 a Z Z V I 0 o c°.)go o c�250ou.c°)<2a Cr LI CO co to /wt f_. CL 0 z (ww' Zc P CC Cr LI- L1J• Z 0 -J H 0 O zz 0 0 N vet In 0 0 O 0 0 8 r, co ri O) 0 G c W0 0 cc 0 za. OS Q CO P TO eR e9 O qt.. 0 0 o o T � 69 ogoo 69 He0 r r F- O Q a F- wF ¢`.�Za?F- 0W wUVQaam Ow mQw0a.a. n. cncnaw UJ F- Z < TOTAL ADJUSTMENTS 0 69 69 c�o T 0) N 69 ti co co 40.e9 O 0) N e9 N 1 if) c0 N t0 T 69 e9 CO N r e9 69 69 TOTAL RETAINED EARNINGS City of College Station 1991-1992 Annua MATION & RECYCLING $1,415,395 - 9 years with 7.5% interest r ESTIMATED' z 0 W 0 0 1 PAYMENT DAT W z CC M z a t— z W 2 D_ H 0 OCO0 C.)1bD..a C1 Cr/ • 0 ICI CO COCA N et lIDD N r N C O) 47) ( . Cf) CO n IDf N F. 0) n 1D M 0) a CO O r r N 0 0) D. CO v N w 0 00 0 0 0 0 0 0 O N: N N N_ N N N h ^^0 ^0^ 0 0 0 nOn o 0 N n.. n. ✓ :M M CO CO M CO M M M M CA N N 0 N.. N N N .N CO DI O R CO��0pp tt�N��D ONi N LOf1 O) M N 0 O CO CO• fD COD N C)) n 1t) O M • N N N 0 C. CO /0 O 0) (0 a. M U O 0 00 00000 0 0 0 0 0 0 0 0 0 0 1n Let u> 141 1n 141 u> u> ni.nnnnnti O P. CO CO /t) CO CO r- ii O 7 r O CD N n O) 1D 0 0 Q R n 1n CO 0 O n M of D.CO CO CA v. CO O r N ''Ot CO IT COr r T. .PT Or CV N N M 17 to CD n CO O) 0 0) 0) 0) Cf) 0) '0) 0) 0) O M 11) 1N 11-) Li, 1n u1 u, N 0) 0) Cb (4) 0) 0) ✓ r r U 1- Z w 2 cc a w w U_ cc cn (.) JJ co a Ce w CD ¢ >- U 7 CC w N J 03 0 U w -J J 0 U w r O_ J N FLEET SERVICES ' J J 0 J !N r w N 0 Ce CL w O J J ce N ce w Z K w w w OC N N co ,-1 SOLID WASTE COLL 31 \\222 d2\7 \» ■ d: §m _ \ § : / \\dam . \\...y»4<©?» $ �^ : 'f: §\ % /$:`/\: ` + d\\§ \\» y\2 \\ \} % «a »: $\c \ 1. k\� d� \ $ \\. % \\ «<% 2 2� . � 8\ \\2 7 7 d C$«Em;\/[ \$ \ \\ \t C\ �. � \ : 8 /\ 2 9 ?2 2 ` \ f }7 b° \ $ \\ ,f \. \� 7� \ /\ i w .ip\ g \\ \..\2 ?.8 =15 .. \ /8. 2^ at : § \ \C 2 i:.=rd i \ \ o :. »\ H \\�R\ ? 1991-1992 Annual Budget Z O co z'y. <0cc cnF< 2 0 w w 0 0 hi 0 CI 5 co m BEGINNING B O ro 03 O O N 0- 0 8 3 C cots N w 0 W w fr LL (0E- w 0 w cc uj 2 = cc w H 0?0CC N O TOTAL REVENUES to co 0- 2 w TOTAL FUNDS A 0)0000.600 A cr%)82 to 4 ^OgOOOO M N N- •-• `-r 4 N C O O O O O r N O N N ADJUSTMENTS TC T O O m co co CD Z w X w Z Fwcos) w O wz �Z opo cr O Z 0 w Q Z Q U w I u! RETAINED EARNINGS 1991-1992 Annual Budget tio CC 1991-1992 Annual Budget z O } Icc ¢¢ w2 a. O� _J Z LL Z Q J City of College Station 0) C Cry BLIC SERVICES C9 _ N CV c c O F t!1 e56 � Mco E at 11►o- c o c c as as 0 iv y a r opi 7.6 D. 03 0) v' a) U 0 03 CC 1991-1992 Annua Z w CD Z w 2 w C7 z 2 O'A V/ NON at m BUDGET SUMMAR CO az cc z § 0 0 g Q 0 003 0 0 co 2 Ts* N N z 0 0 0 0 §ZZ55 03 N O C CO N CD O N - 1A W W 2 cc CL F-- U IV F— LU co LL 0 W w (3 0) u) c) ti t0 CO Cf g ^ n � llHuh1 §g§§§ ►� r- et iO n N 8 to N r- <p` nt co � ww fA Z� W W U0Q� 2; C7 Z zFccz— ' c " uj � Z� LU WOOQzaZWWZ�Z az Q p _, W O Z ZZE I-- U O ~ �+- a tr m w W Z Q 0 Z Z Z m d_ 0 2 U 3 z O Z Wg8c1F-a0w_aco F—a a wcnmztt2a8 O § et r- O CO 0 th O aT (00 r co 1f) rs- TOTAL EXPENSES 8 § JJg T FV et;N N N L11 71.re; co ti Up t~0 ~D r 0) ti 8 co W ct co co 0 W 0 CrZWu) LL Q W cC Q Z I cc m U Z CC Z 0. J cc OO(a.'wW� acr4wwe W W e Z Z J WWo33Q (rOC3O0~O a�o 0 O O m 0� • m$' NO;t' ._v �';0� COS m C N NE c` �Q� a`' z' o Li008 C- E .p� �fl 0 N 0. L.. '0 C a'�.,�+ 0.5CO Lm ms2E 0• 0'a 00 i (73 Q1 0scb0 0.. m` fl.CGj '5L.e ON CEL •E_ CV cp E O 0 'N�No)Cn CV��8 N .0 a1:,E r C 0 0 �' 1L a 0 '6 C� ap. c a' .a 0 E 00 C>'— x C 0 cCa` 0• 1- 5 LjQ. 0 O Q0N i-COW re- .2 0 E °' .a 0) E a'158tkl..i.. •v Q O O O .Ct.. C l0`� _Y 0 m E m 0 C - d' E' C 0 co gI— w 2 C ▪ ffi C o.0.� o Q. C .. J )t6 Mo'w .o0` co W +� 'E N 0 C O C n. 0 To I. 2�E' °v0 0)8 v '2 . m W C' ,„ 0� 0� 3 N C 0 C C C.c t. O 0 y 0 O t OT3w r-, •n •5)r C a) 0 rt. t (• .`O CU S'aOO E. p, O0O 0.p.cOCO 0 m 0 �UQ. >OCON c. d ^ •T6'Ca .00 034) a ▪ N E cOQ3M 2 a- N N� C a' C 0 O r0-•u)a N�� OO U� c0 20E 0,NC N[L.O O a)CL a`'o Em�aco * U 0 --� E 0) _ ii.. �+ C 10Va) mi 2 :a1Zci% 'C 0.'C+ 4) 0- C co a) 0 .0 a'� O � , ca : '.-w u w E uj XX 0 0++ 0 0 = `c° U -0g O0U d .r"8O O v-C Q ��> O�N COQ�a)0 •O i'._ •p .,., E it g. i' .° 0- 0-'c tcna 0 .-. m a) ._ � „e c"n E > ... i I- - •0 ' n' co ns Jed with the budget as adopted. 0� 1992 Annua 0) BUDGET SUMMARY 0i rg42 O O O N r it OD ch T 0 T Q BEGINNING BALANCE 01 F. H 4? si O TOTAL REVENUE w 641, M N TOTAL FUNDS AV 0)N0 §� IQ of r RI co 0 0 � 01 N 3 g1§8 C000t08 ODvT co 0 0 v g 0 0 T25 as fl°JI!] MM Ps §1.1-C'§§E of ooi o v' ui ID 0) • ti TOTAL CITY OPERATIONS §`§off§§ 2 8ODi° 0 ,ram ni to a5-5T z TOTAL ORG th Q � Q 00 0 � N 0 0 N 0 co co cn cn z fA w F- X 8 Z O 0 F W 0 V) Q C� pC T. %' co< wIn ccZ Zw °aa. z e WWI oQ �� Zcr 0 r 0 0 ENDING FUND BALANCE 992 Annua SOURCES OF FUNDS HOTEUMOTEL FUND T Sit CS C'- c 1991-1992 Annual Budget CAPITAL PROJECTS PLANNING AND BUDGE' �Y N m C Q co N V� si Nq .Z`�` 2,E VL =mc w.c_ y--o N O)8 Eo L ..0L 8cc 0.E m(A'3 1oc >� •° mmc o. L. CC c p E`G�L =- 0.0 D•c>, O.`7rn .ac 'SmvN �. ° m rn -.- N ._ ° fl- c co Q •g ` coL��r N o �•0< o C•- w+• •-Lm o. m c g' 8 vc vac o0 m oo mo`�6 �c g!g°).-c*.1734:1*- _.vv8 0(N) Vim } �fl-g mcNm mcZ` g° NmG) o)C++ = E� m ° co Cat-'' 3tl/.coas ) Cfl.0 ccE'-` '''mm �m��p, c);a•C) ui c0�E=- 0> 8 -co 8i )a g ` C E ' g'm o4C mg m NC 0o 2-6 U. 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CO CC z 0 CO w 0 co TOTAL ELECTRIC SERVICE CAPITAL PROJECTS o§ o 0 0 0 0 0 0 0 0 o Q o Q o 0 0 0 0 $ 2 5 2Q5 0 0 0 0 0 0§§§§ 5gg 5 a) -1992 Annual Budget I I CC Q • o w 0 o W W a °C 0 J z0 w �J � W z J WImo-U WW z Q Q w , z 0J 5wIL U W =Y F cc mBAa � 0 o 00 oat 00 w1_ J ai- Q¢ z J 0 JQ <—� 0 _'0 � WW }} _ _ 0r m Wtl z W p X LL Q J0 Z� U LJOJ W W 25 u. Q�.Ww �~ z O!.,4°E O 1- a wJOz�z��z wo= wo �o z0oCC � :1(/) ¢ Occ 3zoo ¢z � zFZ a0�m Qk a J11 �Z zW W co cn _W 0 0 ¢ a2 Q zw c�o � z O� �w DOJ v w m a. O Vie H cc m pccti cp.. 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Z > W w z Q 0 CC TOTAL FUNDS A 03 CO a' 0 v COCO w z; w X w w I- (0 (1 Z � �. aZ wZ o ¢Q Wo O a Z cr U z pr w 1991-1992 Annual Budget USES OF U. 0 i J 4 O w U) d h S O lOf) S 8 to tY) T T et tf M N 8 8 cc) N CV T 08g0000 0 M I OP L et t'. N 0 0 O 0 0 to is 0 an et - h 0 ,-LStnc,Sr•tnc�r•oc) co 0. ��co.„ tpcptcpco�pp co o 11 tD trC U) O N N tC G N T fH T et to 00 M tD at ER 0 0 0 r M C�9 O N. N ti CO CO et M N. Cr) h CO CO ID N Or tip tip tD ��pp 'M c9 It) T N N a a w w ZZ ww Na Zz F a a - - w J J J J J J N❑ 0 J J Z F- I-' H F- F- F- ❑ H aaaaaazZ<-4 mcncncncnrnz'z1- a a a a a a 0 O a a oc w w w w w W 0 0 w Ill000000mm0 `a mmmcc cc mmmcccc Z z Z Z z z O Z Zcn W WW W W W O O W W 'ooEEEEzzaE° zzzzzzzZzz o o a a,0 NZa a a a a a (ocnWCnN0ZZcnNm NcnnNNZmm ZZZZZ Z LL LL Z Z J Z Z Z Z Z Z LL . Li. Z Z O 0 0 0 0 0 W W 0 0 0 0.0 0 0 0 W W O O CD m CO CO CO CO CC CC CO CO0a CO m CO CO CO CO CC CCm m 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 C7 Ci (5 c5 C7 (5 C7 C7 C5 'C5 C7 C7 O (:5 C7 CC7 (j C7 C3 O to m c0 tV et N- 0 c) r 0 co GO cO ttl et t+ 0 O) ,- O t- h h 0 0 0 0 0 o) tD h h h '0 CO 0 CO CO c) ) to ' a) . a) do co c) to t) Cr)to -co to to to O) . co so) to O) T T .T T.. T .. T T T T. T. r T T T T T T T T T CO N 0 O CD h ti 0 CD CO t~f) Et u N W cc w z ❑ z 0 m J a 0 H TOTAL BONDS 0) 1- W C m LJJ W al cr as V 5 • O c cc W W Q m 0 0 N 0) 0 --Ii 0)Z CD r Z 0 r 0 0) 0 §§§$888888888888 ix) Lc) inix) Lc)ooboLc) Lc) oaLc N co) e) N h CA N CA 'CD Co) ti co CD N O M a aD CD ti co 0) et N N CA CA r 0) N. co' et M N N r r r r 8�888fti8888888�8� O M it) CA NA O CP It; 1A to Lei N Cp Co CA ^ r et O O N N N M CO 0 et CO r N. I— N M Cn 1.0 et Cott N r <f O> O tt> O) d o co' co N. O co) r n Ct) et ':N u 0) Cr) N. M et et O M r r M CD CD N M et O an CD M ah 00 of rco- N r 8 0� N et M M M N N N r= +-� r r r Cn tODte.8538LA88LO888uOi,8LrL) W 1- 1.. to M CA . to Cn N O ti to Lti Ct) Ct) N Cn 00 COirc z 8, 1-- 1 r M c0 It)etet co) to CO CDD '0))� 0 et O L) W _ ve�. h O CO 00 N ID CO r ti O et IN Cn et CO .I H 0 et P O r et `r 0) '0) O -et I".O 1` M (C et N r 0) N. CD er co co N r r J ,z Q r r V. r Q 8.888888888888888 a L R g R R R R R R R Q Q Q Q 52 Q Q a 55Lci aasz5665Le Lt•T 6aa w 0) N. et CA O r rNMNNrtDMMZ N et r CO CO ®P 0) 0) 0) 0) et C" N CC Q NNNN M N r FISCAL YEAR N CO ezt0) (t) O 13) CO 0) g r N pM et lq �j oh 0) o rn 0) 0) O) 0) M O S S d 8 g O r r T r r r T r N N N N N N N N r N M et 1.0 CD N. OD (00) 0) T o) O) O) C) O '��anO)�CI) nOQrrpSO oo r t— r r r r r r r N NN NN N N of College Station 1991-1992 Annual Budget z O5 C 0 c cc WLLI CC to 03 m to W Q J y 000) 0 dQ Z LLI Z LIJ 0 Qa. 1- zw - 2 Q > a 8 8 8 1 8 0 8 8 8 r 8 $ 00 t. M N 10 11) N M88888 N G 0 is; 10 oou>Lnnn r M M T T (+1 4 8�8888 h h O O N If) O O 10 10 1- h �f ? M M T M M N N •= 8 0 i a o 0 Kt 0 In N N M M v •r Of Of O> Of Of Of CD 0 a) D) Qi 0 f-+ U 88 00 8 8 8 oy8 op8 88, O O 1- 10 10 nj 10 tp' CO VI 8888 8888 8 8 8 pSSN8pSp �• N N 0 0 1N O O N N 10 .10 CO CO CI CO t9 ppp8p8 soo8N 888888 S88888 O N t0 N O OO O a 0 N N N N a. t0. as C`C to to CC CC fA W o5 2 N 0 azo Z ce Q O z 0 W aW N W Z cc Z Q W cr z College Station 1991-1992 Annua z -z z aaz 0 a U z a z O O in 8 8 8 8 8 8 8 m rNri_tO' gi�pp Q�p p0, 0 N R 8888.88;88,88888 oo o8 O LcN N:n OD co. Nco 1ff r R pPp M e o N o N O~I r 0) OD 3 "60 N N r r r r 0888888888.888 n n No 8 N N u0i N n h $.$ 0 00 01t(! N r T !�, h et 0 ' M N N N N OD..';° cq o 0 8 8 ° a 0 0 0 0 8 c Lo r-n n n n o z m r T r T r... NcT, al.,?` O V n > c 2 co 0 o Cce N N M: M et Q IA N (D P n o Vo Q ...E rnrnmrno,rnmrn o)rnmrn c r T. T T r— T r ,- T T T T N cb N' OD N 6 N 011 N OS N. co N yfi• C zan Z� O LU o Z oa N W Z utCC Z z W Q Q a 8 u) M 8 S OO OD vv. 88 3g 888888888888888 1N ppcp 2 No N 1A C C. 1d u Cd 0 tlf 1fl C G t�0 2 P. n n C ID S R 4 N N 2 2 e+i Oi Oi ui N r P P co c$ of Oi of v OD N t. N 1. N . h r (0 r V. r V. V. V. ` r. r 8 88 8888888. 888.:88 u) O O to u1 0 o o N CD pO pop 0 u> o ODD ;LO 0, OD n n n CO b a 'R 4 N N '.0) 0) M Oi u) 1A r r P f. , M co- o%. �. M 'N N N N N N r vs r r COCD CD CD CD CO 0 110 (4) F Ps u) u) u) u) u) u) u) CV N CO CO 4 et of N *�p ti Cr CD at * N 1 • inu7 1� u> 1A M II)Ji N - inr V. V. V. V.r r V. r V. V. V. V. V. N co N CD N OD N 00 N (E N ao N co Q Q p 03 CO CC CC CO IA otl 2 Ui 0 Ci Y S C m ON C N 0 o z • d 44 > 0 o • 0 to ▪ o;a� C C 5 1p C zap 88 c 888 CO. O tCO M N.' 888 O O D 1 C C CC CC RI CC iS e11 1992 Annual Budget T 0) DEBT SERVICE 0 2Z z aa� W CC a G = } O W V N LT N H w z z¢ 8 8 88 c 0 8 8 8u u o o n m l7 1wi —T 1I If) Q 8888888 s: s: e+hf h s: N lff w N V' a N a 0 .R! T w ) CD oopopppppppp a a CO M M M O8D 8 g C C - —W ro�o�pp,aoMM Oi 8 I(D.KM V N N cc c. cc 0 w 0 O c DEBT SERVICE TOTAL DUE ON FISCAL YEAR PAYMENT DATE V) nz W Z CC 0 w O z Q N W c Z 0 o O o 0 0 0 0 0 0 0 0 0 O o O 0 0 0 0 0 0 o O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 S. O o o S. O o O U) 0 0 10 0 U) 0 0 O O 10 co O 10 n N 0 O r N a0 T N N O a a0 O0 (0 t. OD (0 0) CO a CO Op n tD U) 10. M N r r O 0 O 0 0 0 qO YOf, 0 O 0 u 10 0 10 10 N 0 n O O O N 10 n in N U1 eF O0 a0 N O O co M ,- v.. tD 1 � 0) N 00 O) r t0 N V 1) 10 p) 0) V' er N O V' N N N N h ID - 0 a 00M CO CO t00 10q 10 V' T T r T r O O O o O O 0 O O O O O O 0 O O O o 0 0 O O O O 0 O U) O 0 0 M N N 0 0 10 O M 0 0 0 0 0 0 0 0 0 10 0 10 N N N n n h I.. 0- I.... Ps. t.. N N 1f1 10 10 10 1t) 10 10 1) D. D. 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O 0 0 0 C. m O O q O O O O q O O q q O' - N O o 0 0 0 0 0 0 0, 0 0 0 0 C 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 100 t )) - O VO' N O . co IOD n t00 ID N t') z d v - to m 0 O 0 O 0) ' v v v o o r r T ze 0 U at yp� t O iz t0 (.., 0 00).._. N N CO CO d' V' t0 NCO 1D n n CO CO CO O 0 0 N N CO CO 4 O O O O O 0 4 4 O 0 0 0 4 0 0 4 R 4 R 4 R 4 R R 4 :! rn E 1l) 1f) 1i) U) 10 N 1f) 10 1() 10 to 1) U) 10 1n 10 1D i!) if) 1f) 1r) 1f) O 1n O C C 0 co 00 N 00 N co N 00 N to N co N co N 00 N 110 N 0 N O0 N tD N d (00 C z a 1991-1992 Annual Z W c• C w CC m N 5 0 c ccwv w cc c m0a7c" 0 J cO WW c N • 0 R Z F- O • < Z UJ O a z Z cc Z 8 88 • P.CO N tC M N M nnr.888888 co 0o CO 1f> tf> M Le; E6 IIf 1D ID P. P. P. P. P. 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Q1 QD N CD qt �At N 0 EA 8 E.8888 05 el01NMDNNM N OODDCDrTQ N Lt�NNNCD N 10 N r f N ONO � 8 u) M Lei N o c oro_ a 4 11f Lc) N M as a) W ( I Q.Q.C_.C.- N1 N Vl N m U'U'V 7V C i 'i ram. al aaa,ao C__ �__C. 00000 00000 4<44< aaaaa Oc5(5(5(5 LI(5(5(5(5 -J_J_j_J_J :5_IJJJ 0 0 0 0 0 0 0 00 0 0 LL Um U. 11.u. Q LLLLLLLL.LL O<000C) n 000O00 wwwww 0 WwwLi) W' a s a' a s z aaaaa C.) C) 0 C.) U per, 0 O O ' C.) C.) umu.1L.LL.um J C:1:a:C:El: H F- F- F- H Q F- F- F- F- H cc ccCrcccc H cc cc cc cc cc W W W W W 0 W W W W W 000C.)0 F- ()0()U0 csi 41) TOTAL INTEREST N 4A 0) z 0 —a_ c5 0 LL 0_ w 0 LL 1- cc C) N N 11 CN!pp � (CI 9 9 0 c~O cN0 Lr- O ID N I0O• CD 01, o) w CC Q rn G=>. U W H W cc M0 Q EL- cca W Liu � J U cc 03 cn W cc U N > O y cc cn QmU w u. 17- CC co N co et ..0* Co co w co co Q W .� O) O CD M M N. cm T.. Co NCO U Cl ? co Ococo co N c 14. p • co c) N O O LA tai 'I LA et co) et Q z 0 Oi et cD et r= W NCO O CC N tr) co r r r a)0) LAN CO aQ FISCALYEAR cti 263gar-o44'4288, Ln rp 0i cC o) erg �Op co a; a) O M 1t 4 O 2 N 2 CO0 N CC?; Si. a) O LNG M CC CO N T T T T T LA LA O CO CO LA c0 er et f` O) 0) r LA CD O (0 T CO. dap) et M CI O ND M g C9' 2 8 h c Co M IAC. LA LC) CO R LC) CO M cC C9 r 01 cp CO ai et' CNI O r` CD LA CO N N M 0) LA 0)0. N. Co ®) Q c� rn W N 0) 0) N N O O r r r r r r r r VLN N 1— CV tZT0)7 ZT 0i f: p) 0 0v) 0) s> C 0 T. O a) a) ppoT O t�0u. T 0 O CC w uri ri z w 0 1- a N w f~A 6 6 Z v to a o f CO NO.. N 0)0)0) ir T{{ T * PRINCIPAL AND DEBT SERVICE SCHEDULE OF REQUIREMENTS ►� Z_ O 5 a5 W U O 2 0 O W U u. U O MCc • 2 W < U Q r U -10 years with interest rate at 57.5% of the published prime lending rat z w O W 0 I_ O Z ▪ 2 r0 a • ej I- a-Z • ZO w a a 69) 0• � o ity of College Station 991-1992 Annua I— z w E.g W • 0CC 0 W Z w ccLL W U m 0 w 5 UJ ~w p 0 to w � • W F= c U p m 15 years with in 0 OUTSTANDING Z O a W • Z LU Q- 2 0 < a CI I- uj Z •CC CC o Z Q We p � N W uj CC W Z p J 4 a z 2 Z O viCa wo O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 EO' 0 0 0 at CO N CO 1CO ^0 M 0 0 • N 0 0 0 0 0 0 0 0 N CD V' 0 CD fV CO .0' MCO N O '3'. h CO *et CA Ip. 1 @ M N. C. N O 0000000 r 0 • h N ▪ N IN N 00 10 � 0 (0 (0 N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N r N N N N N N T. 0 0 ',0 • 0 0 0- o • 0 N N N N N N `N N N CO CO N N CO 'N N m CO �i ILO m (0 I", (0 'm ▪ r ▪ go ▪ o 0, ( (0 10 LL 0 cc w 2 cc a _ 0 cc H W N W w Z Z J a U Z Er- a. Z O N Z °) a x Z w O o. O • 0 O CC 0 a LU a U a W f- Q) a)- W ,0 U W a 0 . S c a .. 90,000 - 5 years with 7.75% interest rate. O J Z I- a_ Z Z 2UO< Z w a a 0 ESTIMATED* w CC w Z f- z w Q 0 F Z 0 2 O n CO N n 0 o ID m o IO O N COo -. ID oe)n.-rn 0 o ID co co N N r 03 .. v CO CO .r v v c v N in N N N N N N n n n n t- O O O N CO /A N V' ID `.ID O) W 0. N n O CO N coat O N c) a) U e e e e e N N N N N nnnnn *-' n n C a) a 0) a0 n 4 N .- ID 0) u) CO CO v (.0- m O) M n N co co co co ID N :M 0. N ID IS, IQ) 0) 0) ` 0) CO If) )f) If) I() 0) : O) O) 0) 0) ESTIMATED 0 'C TOTAL DUE ON 0 CO Is N (0 N N •. 0) CO 0 O O 01 is: N V; (O M r M 0 O O h DI ID to to 0) tD 0 O CO M (0 •t t0 0) t0 0) 0) O 0 0'T N t0 M 0 h O CMO CO CO CO CO 0 1NO CCOO 0 M V' et R a O '(t et 0 0 0 V' tt V. < "t V: 00 M W N CV CV DI CV N N 0) 0) 0) Is. Is Is h t` Is IS N 10 N M M (0 M 0) M Cl CO Co tb CV DI CV N N DI DIN N N CO . CD CO.: CO CO CO CO CO .. CO. 03 o u) 0) Co 0 10 (0 V a u> (0 ao N M (0 . (0 0) a N 0) (D CO (D M N CO M ▪ Off) — 1 . 0— 0 U) EMCO !) ) I. M en N N cc - r N tO V' N • (Eo a�(Qee eo a° M N CO M N 1O N to M M t` Is Is Is Is Is f` Is Is Is t` h t: h r: Is. A n(- 0I), t0) �q CD 0) N CO CO 00) N � 0 P- Is N ((00 O 0) 0) �t V CO tV t0 0 t() O t0 co ▪ et N 1() (D (0 Is N. N CO N CO et tO 0 is CO 0) 0 Q 0 0 0) OI 0 0 O) 10 M If/ • Y) 1n • 0 U) 1() 1() 10 tO O) Oi O) O) CI) O/ ( O) O). 0) NSURANCE FUNDS • �Nu)O Uta) � � W 0) ▪ 0 -0"va •a) 3 co N C csa m IlL''Ca) CM C c0 go �m 0) Er-c�3 o ._W... .> ''' VE C m`O�$C m fl- C 2 E).a ° a0i D..c o 0) U •E U u) o cE�.cSoE 0)N 3Ea>)C EE E 8w�o° v8 v a� 'ca fl. $ m >' a) Cc�QSE �a U cav 3 �� E� cac Y3 u,v 0) o ..: vN 3 E° „„ C )-E v�o� • °) 0= 03 . of *- >,� c� '+- ns iWoa.o 0N) >> �• 0(00)> R8 �o..� m }, ,m 3 'v c a o 0 ca . �' w oC° o cam °a)$ E 8.a� e.� cv CD v)o 0co cEr o o_ a) - vacn0) ;;co a�,�,c cc,'rn� a) a)Ecra�•- fl$r > 0 'c . c ton c 2Ss da oz o O� � E o N O O 2 Rf.c=$ c 0.> Ca) +. C 3i.7L u) C o Y co a) o ino3 -a)co asV.0 C) N C- E 'le i z a) U pp.L.0 ,NC CVC 2 U E C�2 4- C•= N o oEoag... �$ '�aa• N`.O•-3Nc CNa)U U 8Uarn)60C5 0'u) a)Lacc >ca ai�iE wIT) E CC 1991-1992 Annua CITY OF COLLEGE STATION 8 8 os C) 'O VV* to 0) It) Of CO Ce) Q) V' N 4 4 ca Q r COD st N 8 O 8 co 8 8200000 it NO T C u) 00. O 0 0 0 0 8,1 NO 8 0 0 00 O O c 0 N CV T co v 8 8 08 O O f.8 O 0 co m O O 1 r 1 l ccd o co rn eRl T O cos corn- 8 A v co o O �N �® §c�)��r tD 3 tV in BEGINNING BALANCE w cr PREMIUMS w cc w z EMPLOYEES h TOTAL REVENUES TOTAL FUNDS A r CO NC W W CO z L W Z Q O co cc < z p�fnOW 0 2 ? W 0 C X0< U_ OTHER OPERATING 0 O 0 a) to 0C 0) vo- 00 M co co 0 0 0 1 NO N 69 4 O co - r CA 49 0 n 8 N 4 49 co w^ cc w w X z�7 aw W awz z �¢0. ~z w owoO w J 0 Z cc Z W 0 0 z 0 a D F-< 603 cc o Q O Q Z — w N cC a! 8 ENDING FUND BALANCE cc 0 CC W < u<F >-w 0 • N+ • c- Q • y J W _ 0 8O(7 �m u. J o F- W m V BEGINNING BALANCE � A808 O v. 88 0 0 V! W LU - 0 O Z aLUOZLUX J. W W W 0_ Wo-CC ti O O) r TOTAL REVENUES (0. CO N co CA TOTAL FUNDS :PENDITURES AND TRANSFERS 0 0 0 0 0 0 ?8 0 1 N 0 08 08 000 j 0.- N 000000 8 8 3 0 000 0 0 0 000 717 o) CO 1.0 8°`�84N CO 8 o fD o V LZ r P 0 �'2Z0O W O Z 2 z W W 0 ca 0<Q iLOO < TOTAL OPERATING EXPENSES T AND TRANSFERS 0 CV i) f 00 b Z ENDING FUND BALANCE 40-6 z• 0 U- ~QQ CCa �o� C 8 0) cc co r W o (3) vcc 0) a 4 Q BEGINNII M C) r- M et- 8 c) 0 M II M_I M Nll CV 8030000 8 cif CO0_000 oo CO o o T O o con Ci co_ 88001,0 T c0 1A ' • w CO CV 0) 01 leS1 i11 �. O O •� r. M N W W Z W a CC U. Z Q nQ W LCJ1 z to t�l W p g p LLZZ� i-W fQ4 Z zZj Q z 0F�� F- LL Q W� W Q�ets QZ OQULL �� p CC Fa 0 w� FQ p F-ce�cc Hp LUW a z W W DmCCW' Q z ZLL. W 2 W Z= O Q Sc- CC ¢OC70 z CC LU ENDING FUND Bi 1992 Annua 0 z zD 0 u- • Z >., CD Q Cw7Z� �wCi) O. O • co 0occ co r Li U 2 p 3 r (N 0 vt h p0 0 0 0 P r 1) OD M 0 T 0 0 0 rn 0 o os c) 0) 0 o 0 co 0 co go ti 0 co C) Nco uoeo co 0 N Co 0 0 0 0 .t 0 co 0000 v'0 0 0 8 co cR� N or.-000 CCD 0) (6 8 co cc cn W cc cn Li. Z 0.. V! Z Z�L M iti W /z rR IL 0 Z g 0 z z F- 0 Q 1 4 z >wW - 000 CO CC Cr) 0--,c-� Z Z Z 2WwF ~ Q wgcccl=--O 0 r..D 1— nx U<Q 0<0 < co I — co N 0) AND TRANSFERS 0 N 0 7- 0- CO T h m cr 0 z Z 8. 0 c) 1() OD r ENDING FUND BALANCE C▪ D 0 CO z 03 O O W Tics H w 2 Q om_ U i_ N • 8 8 U X D rn "2 w Z 0 g< 0 w 0 O O K92 J O 0 0 in 1- 4, 0 co 0 co CO- W co- 0 co 01 I0I TOTAL FUNDS AVAILABLE 0 0 0 0 0 0000 00 0 0 0 0 0 0 0I 0 0 0) 0 1) g 0 co co S of 101 IcI ENDING FUND BALANCE 992 Annua 0 03) -L Q++03 0) N m as 60) .V U co co V ) l6 OL �L C �'eE N O C �� —coca) �.• O C •+ C %-0 `''y EC �� -0 0) '• OP C a N '�-0 E E i `U p�0 �'m Np) N m Z _ •C �7 � U 0 O '$ C • C as C_ t3/� .Q C 5. Y L cvsN 0 U��,fl. C0 V OU CNEav �+L+ 00 of u) a) L.▪ .�� : 1 �m Q c� 3m ++".0 rn m a) E - '3 - g N_ 0 N C• " g Z o>OC v)00 �..— CI) � m �m Z � t— a)E? m - ' d E co V. �` E c � � s o '.�i m c� m O ..+ Ri > ,) V 0 ils8 ��G.(A 3O N p L C .cliM m c — C• �OO L0)� uj O` 0 -O U v- c ,0 3 L a) �- m a) '� .. c •- • or •0 ° .0 c •E E CI)E m LL1 • 0 m'3 • �; E'c :,,,0 ' caW°cc a)• N 0) m wm °' E m°' W ,�;.c N b 4cmi E ;C0 a,C N0 N a) 0) c:777 c a) O N m m UtNAm (NC 0 a) 0L .Q a) '0 > 0 �•E`�- c0ct. 0 0) CD :E c d 00N'c 0'(D O c p C O C r,, ,25,)� -c �E ON N E oa)>c � � � 0rn �n m.n 0-0) • -0 5 v o o) :2" N .r •3 __ o ,R m axiom mE 308 13 as) m0. 6 N• EE as vaa) .c ) -?:-La) Soy E7 E •_ 9 .. •- g Z of �C c�c OL 0. m` ••a c Ea) U < a)cm 0E o aon. Wa Z$ Q o 2-i c E;N a) °' QS g gA W,�� r CV t7 st Q) zo Oz m F IL COec Itz C w � UQ g N U 4. W LL CC LW 0) BUDGET SUMMARY O CO taps CD CO 0 O CO 0) o 8 ZNI IR K) Zti 8 N O CO COO OD p0O CO 0)) O 8 FA' N 2 tpp o 8 uf .717 BEGINNING BALANCE C o CD C o C C O O C o o O O o o C C O C0 O O O;0 O 0 0 8 0 8 1) M O co ER T O O C O O O 'O CO CO cco of CD st • op T T ui • T o oCD 0 pO 0 CDCTO S t(D • er CO tD v• CD 4, T T 0 0 0 0 0 0 0 0 0 0 0 C 0 0 CO cc F- WW OZ U)WWZQZ 2 O O Z O n d W J a W_ 0 v- Z = m Q O n z W W Q Z W W J Q Q® LLCIpWu.OO CD LL Z ZLLFLLZ Z WWZZ Q�()LLQO m!— -J p CCJULLQO pp wCL m )QE wcc F- PgXQ Q ZW WrHO_W W ® J ZZ WmZZJ �Lc w33:g!5 3?o o �w33g!5t5 m � CD Z0 O Z m Q LL r w W Owe 0 CO CV Uwco cr >- m r 1 r Cr) 0) T " 000 0 0 0 0 0 0 W¢ Qt W V) >-w 0 0 0 0 0 0 0 co cr w co Z ZZ w • Q Z • w w< Z W W i- O 0 0 0 O ADJUSTMENTS TO GAAP co N N co O p P cc CC w x Z 0 Cr u W W OZ Z J W IQ-p W m 0 ZQ CC p 0 Z Z lL co to 8 ENDING FUND BALANCE y-- 0 ORDINANCE NO. 1908 AN ORDINANCE ADOPTING A BUDGET FOR THE 1991-92 FISCAL YEAR AND AUTHORIZING EXPENDITURES AS THEREIN PROVIDED. WHEREAS, a proposed budget for the fiscal year October 1, 1991 to September 30, 1992, was prepared and a public hearing held thereon as prescribed by law and the Charter of The City of College Station, Texas, notice of said hearing having first been duly given; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: That the aforesaid proposed budget, which is made a part hereof to the same extent as if set forth at length herein, is hereby adopted, and a copy of which is on file in the Office of the City Secretary in College Station, Texas; and That authorization is hereby granted for the expenditure of the same under the respective items contained in said budget in accordance with the approved fiscal procedures of the City. PASSED AND APPROVED THIS 12TH DAY OF September, 1991. APPROVED: ATTEST: Connie Hooks, City Secretary 1-4 ORDINANCE NO. 1909 AN ORDINANCE LEVYING THE AD VALOREM TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF COLLEGE STATION AND PROVIDING FOR THE GENERAL DEBT SERVICE FUND FOR THE YEAR 1991-92 AND APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: SECTION I. That `there is hereby levied and there shall be collected for the use and support of the municipal government of the City of College Station, and to provide General Debt Service Fund for the 1991-92 fiscal year upon all property, real, personal and mixed within the corporate limits of said city subject to taxation, a tax of forty cents ($0.4000) on each one hundred dollar ($100.00) valuation of property, and said tax being so levied and apportioned to the specific purpose herein set `forth: • For the maintenance and support of the general government (General Fund), twelve and twenty-five one hundredths cents ($9.1225) on each one hundred dollar ($100.00) valuation of property; and • For the General Debt Service Fund, twenty-seven and seventy-five one hundredths cents ($0.2775) on each one hundred dollars ($100.00) valuation of property to be used for principal and interest payments on bonds and other obligations of the fund. SECTION II. All monies collected under this ordinance for the specific items therein named, shall be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and the Assessor and Collector of faxes and the Executive Director of Finance shall keep these accounts so as to readily and distinctly show the amount collected, the amounts expended and the amount on hand at any time, belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector to deliver at the time of depositing any•monies, a statement showing to what fund such deposit should be made and from what source received. SECTION III. That this ordinance force from and after its passage. PASSED AND APPROVED THIS 12th DAY OF SEPTEMBER, Connie Hooks, City Secretary FISCAL AND BUDGETARY POLICY STATEMENTS STATEMENT OF PURPOSE The larger intent of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's financial management include integrity, prudent stewardship, planning, accountability, and full disclosure. The more specific purpose is to provide guidelines to the Finance Director in planning and directing the City's day-to-day financial affairs and in developing recommendations to the City Manager and City Council The scope of these policies generally spans, among other issues, accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. present fairly and with full disclosure the financial position and results of the financial operations of the City in conformity to generally accepted accounting principles (GAAP), and determine and demonstrate compliance with finance -related legal and contractual issues ' in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The City Council will annually review and approve the Statements as part of the budget process. Fiscal and Budgetary Policy OPERATING BUDGET A. PREPARATION. ' Budgeting is an essential element of the financial planning, control, and evaluation process of municipal government. The "operating budget" is the City's annual financial operating plan. The budget includes all of the operating departments of the city, the debt service fund, all capital projects funds, and the internal service funds of the city. The budget is prepared by the Budget Officer on a cash basis with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The budget should be presented to the City Council no later than six weeks prior to fiscal year end, and should be enacted by the City Council .on or before the twenty-seventh day of the last month of the preceding fiscal year. 1. Proposed Budget. A proposed budget shall be prepared by the Manager with the participation of all of the City's Department Directors within the provisions of the City Charter. a, The budget shall include four basic segments for review and evaluation. These segments are: (1) personnel costs, (2) base budget for ' operations and maintenance costs, (3) decision packages for capital and other (non -capital) project costs, and (4) revenues. b The budget review process shall include Council participation in the development of each of the four segments of the proposed budget and a Public Hearing to allow for citizen participation in the budget preparation. The budget process shall span sufficient time to address policy and fiscal issues by the Council. A copy of the proposed budget shall be filed with the City Secretary when it is submitted to the City Council in accordance with the provisions of the City Charter. Ado tion. Upon the presentation of a proposed budget document to the ounce , the Council shall call and publicize a public hearing. The Council will subsequently adopt by Ordinance such budget as it may have amended as the City's Annual Budget, effective for the fiscal year beginning October 1 3. The operating ` budget will be submitted to the Government Finance Officers Association (GFOA) annually for evaluation and consideration for the Award for Distinguished Budget Presentation. ▪ BALANCED BUDGET. The operating budget will be balanced with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. Excess balances shall be used as capital funds or other non -recurring expenditures. . PLANNING. The budget process will be coordinated so as to identify major policy issues for City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Additionally, long range planning will be performed such that revenues for the next three years will be projected and updated annually, examining their diversity and stability, in conjunction with other guidelines and using an objective analytical projection process. ▪ REPORTING. Periodic financial reports will be prepared to enable the nose, nr4v,i,.,i Pt ... &L....•_ L...J...... s.. -I .,.. L.1_ AL. �,. r',.. J,.._a .�,u•^ Lw/a1 a11e1 IL iv1a1,aycrs to 11i11a1lanes a R3i1 uud ets a d to enable tuts Budget Of iceI to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly within fifteen working days after the end of each reporting period. Such reports will be in a format appropriate to enable the City Council to understand the big picture budget status. ▪ CONTROL. Operating Expenditure Control is addressed in Section IV.C. of_ these Policies. CONTINGENT APPROPRIATION. Pursuant to Section 59 of the Charter of the City of College Station, the City will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The proceeds shall be disbursed only by transfer to departmental appropriation. The transfer of this budget appropriation shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $10,000 or such amount as shall be provided by Article 2368a V.T.C.S. as amended from time to time. Any transfer involving more than such amounts must be expressly approved in advance by the City Council. All transfers from the contingent appropriation will be evaluated using the following criteria: 1. Is the request of such an emergency nature that it must be made immediately? 2. Why was the item not budgeted in the normal budget process? 3. Why the transfer cannot be made within the division or department. III. REVENUE MANAGEMENT. A. The City will strive for the following optimum characteristics in its revenue system: 1. SIMPLICITY. The City, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient. A corresponding decrease in the City's cost of collection and a reduction in avoidance to pay will thus result. The City will avoid nuisance taxes or charges as revenue sources. 2. CERTAINTY. A knowledge and understanding of revenue sources increases the reliability of the revenue system. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets and plans. 3. EQUITY. The City shall make every effort to maintain equity in its revenue system structure; i.e., the City shall seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers classes. 4 REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. 5. ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and collecting that revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost and cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 6. DIVERSIFICATION AND STABIUTY. A diversified revenue system with a stable source of income shall be maintained. This will help avoid instabilities in two particular revenue sources due to factors such as fluctuations in the economy and variations in the weather. This stability is also achieved by a balance between elastic and inelastic revenue sources. B. The following considerations and issues will guide the City in its revenue policies concerning specific sources of funds: 1. COST/BENEFIT OF ABATEMENT. The City will use due caution in the analysis of any tax or fee incentives that are used to encourage development. Ideally, _a cost/benefit (fiscal impact) analysis will be performed as part of such caution. NON -RECURRING REVENUES. One-time or non -recurring revenues will not be used to finance current ongoing operations. Non -recurring revenues should be used only for one-time expenditures such as long dived capital needs. They will not be used for budget balancing purposes. PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valued at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the Brazos CountyAppraisal District. Reappraisal and reassessment shall be done every oer year. A ninety-six and one half percent (96.5%) collection rate shall serve each year as a goal for tax collections. All delinquent taxes shall be aggressively pursued each year by the Tax Assessor/Collector. Tax accounts delinquent greater than 90 days shall be submitted for collection each year to an attorney selected by the Brazos County Commissions Court. A penalty shall be assessed on all property taxes delinquent which shall include all court costs, as well as an amount for compensation of the attorney as permitted by State law and in accordance with the attorney's contract with the County. Annual performance criteria will be developed for the attorney and reported to the City Council. INTEREST INCOME. Interest earned from investment of available monies, whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from which monies were provided to be invested. USER -BASED FEES AND SERVICE CHARGES. For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. User charges may be classified as ` "Full Cost Recovery " Partial Cost Recovery a and "Minimal Cnst Recovery " hacati ■ ■VVV�V■', ■{A■{A■ VVVa ■ ■VVV�V■" MI■M. .�■■■■■■■■r.■ VVV. VVV�V." upon City Council policy. Full fee support (80-100%) will be obtained from enterprise utilities, sanitation service, and licenses and permits for their associated costs. Partial fee support (40-70%) will begenerated by charges for ambulance service, miscellaneous licenses and fines, and all adults sports programs. Minimum fee support (0-30%) will be obtained from other parks, recreational, cultural activities, and; youth programs. ENTERPRISE FUND RATES. The City will review and adopt utility rates annually that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital. Additionally, enterprise activityrates will include transfers to and receive credits from other funds as foows: General and Administrative Char es.Administrative costs will be Charged to the all funds or services of general overhead, such as administration, finance, customer billing, personnel, data processing, engineering, and legal counsel, and other costs as appropriate. The charges will be determined through an indirect cost allocation following accepted practices and procedures. b. Payment in -lieu -of -costs. This transfer will be made in accordance with the following three methods, not to exceed 9.5% of the total estimated operating revenues of the respective fund. (1) In -Lieu -of -franchise -fee. In -lieu -of -franchise fee will included as a part of the rate computation at 4% of gross sales consistent with the franchise rates charged to investor owned utilities franchise to operate within the City. (2) Payment -in -lieu -of -ad valorem tax. Rates will be calculated so as to include a fee equal to the ad valorem takes lost as a result of municipal ownership of the various utility and other enterprise activities owned by the city. Net book value will be used as a basis, barring absence of known market value and applied only to capital assets actually within the incorporated city limits. Payment in -lieu -of -return on investment. The City will receive a payment from each of its enterprise activities. The return on investment will be equal to 9% of net fund equity or net retained earnings. 7. INTERGOVERNMENTAL REVENUES. The reliance placed on intergovernmental revenues will, be eliminated. Any potential grants will be examined for matching requirements. These revenue sources should be used only for capital improvements that are consistent with the Capital Improvement Plan whose operating and maintenance costs have been included in the operating budget. 8. REVENUE MONITORING. Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. (3) IV. EXPENDITURE CONTROL A. APPROPRIATIONS. The point of budgetary control is at the department level budget in the General Fund, and at the fund level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be approved by the City Council, and must meet other requirements as outlined in the City Charter. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures. B. AMENDMENTS TO THE BUDGET. In accordance with the City Charter, the budget may be amended and appropriations altered in cases of grave necessity by petition of not Tess than one hundred (100) residents. C. CENTRAL CONTROL. No recognized or significant salary or capital budgetary savings in any Department shall be spent by the Department Director without the prior authorization of the City Manager. This control will realize budget savings each year that will be recognized in the approved budget as "unexpended appropriation." Modifications within the operating categories (supplies, maintenance, professional services, etc.) may be made with the Budget Officer's approval. r. Modifications within the personnel and capital categories can be made with the approval of the City Manager. Modifications to reserve categories and interdepartmental budget totals will be done only by City Council consent with formal briefing agenda 'approvals. PURCHASING. All City purchases and contracts over $10,000 shall conform to a competitive bidding process as set forth in Chapter 252 of the 1988 Local Government Code of Texas. Recommendations on purchases and contracts over $10,000 shall be submitted to the Council by the City Manager for Council approval. Upon Council approval, the City shall confirm the bid award to the successful bidder by means of a written City purchase order. The purchase of goods or services by the City totalling $300.00 to $10,000 shall be awarded to the successful bidder by the formal bidding process or through the acquisition of at least three (3) telephone bids and thereafter confirmed in writing by the City by means of a written purchase order. 1. The purchase of goods or services at a total cost of $500 or more must be made through the City's purchase order system. Any payment for the purchase of goods or services by the City at a total cost of less than $500 may be made via a written Receiving Report, signed and submitted by the applicable Department Director to the City's Finance Department. PROMPT PAYMENT. All invoices approved for payment by the proper City authorities shall be paid by the Finance Department within thirty (30) calendar days of receipt in accordance with the provisions of Article 601 f, Section 2 of the State of Texas Civil Statutes. The Director shall establish and maintainproper procedures which will enable the City to take advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and legally delayed in order to maximize the City's investable cash. RISK MANAGEMENT. The City will aggressiveiy pursue every opportunity t6 provide for the Public's and City employees' safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon actuarial determinations and not be used for purposes other than for financing losses: G. REPORTING. Monthly reports will be prepared showing actual expenditures compared to the original budget. CAPITAL BUDGET AND PROGRAM A. PREPARATION. The City's capital budget will include all capital projects funds and all capital resources. The budget will be prepared annually on a project basis. The capital budget will be prepared by the Budget Officer with the involvement of responsible departments. B. CONTROL. All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of resources before any capital project contract is presented to the City Council for approval. C. PROGRAM PLANNING. The capital budget will be taken from capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, but a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next 5 years. Future maintenance and operational costs will be considered so that these costs can be included in the operating budget. D. FINANCING PROGRAMS. Where applicable, assessments, impact fees, pro- rata charges, or other fees should be used to fund capital projects which have a primary benefit to specific, identifiable property owners. Recognizing that long-term debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. E. INFRASTRUCTURE MAINTENANCE. The City recognizes that deferred maintenance increases future capital costs. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of the City's infrastructure. Replacement schedules should be developed in order to anticipate this inevitable ongoing and obsolescence of infrastructure. As a part of the on going infrastructure maintenance, the City has established the Fleet Replacement Fund. This fund will receive contributions from each of the operating funds in relation to the estimated replacement cost and estimated life of each piece of covered equipment. Initial funding is equal to the anticipated first years contribution. F. REPORTING. Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. Summary capital project status reports will be presented to the City Council quarterly. VI. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. • ACCOUNTING. The City is solely responsible for the reporting of its financial affairs, both internally and externally. The Finance Director is the City's Chief Fiscal Officer and, through responsibility delegated to the chief accountant, is responsible for establishing the Chart of Accounts and for properly recording financial transactions. AUDITING. 1. Qualifications of the Auditor. In conformance with the City's Charter and according to the provisions of Texas Local Government Code, Title 4, Chapter ` 103, the City will be audited annually by outside < independent co accountants ("auditor"). The auditor must be a CPA firm of regional reputation and must demonstrate that it has the breadth and depth of staff to conduct the City's audit in accordance with generally accepted auditing standards and contractual requirements. The auditor must be registered as a partnership or corporation of certified public accountants, holding a license under Article 41 a-1, Section 9, of the Civil Statutes of Texas, capable of demonstrating that it has sufficient staff which will enable it to conduct the City's audit in accordance with generally accepted auditing standards as required by the City Charter and applicable state and federal laws. The auditor's report on the City's financial statements will be completed within 120 days of the City's fiscal year end, and the auditor will jointly review the management letter with the City Council within 30 days of its receipt by the staff. In conjunction with their review, the Finance Director shall respond in writing to the City Manager and City Council regarding the auditor's Management Letter, addressing the issues contained therein. The Council shall schedule its formal acceptance of the auditor's report upon the resolution of any issues resulting from the joint review. Responsibility of Auditor to City Council. The auditor is retained by and is accountable directly to the City Council and will have access to direct communication with the City Council if the City Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities. Rotation of Auditor. The City will not require an auditor rotation, but will circulate requests for proposal for audit services at least every three to five years. Year to year authorization to continue shall be done by May 31 of each year. FINANCIAL REPORTING. External Reporting. Upon the completion and acceptance of the annual audit by the City's auditors, the City shall prepare a written Comprehensive Annua fl tal cial Repv, t (CArR) 'whic i slidii be presented to the Coll11.41 within 180 calendar days of the City's fiscal year end. Accuracy and timeliness of the CAFR are the responsibility of City staff. The CAFR shall be prepared in accordance with generally accepted accounting principles (GAAP) and shall be presented annually to the Government Finance Officer's Association (GFOA) for evaluation and consideration for the Certificate of Achievement for Excellence in Financial Reporting. If City staffing limitations preclude such timely reporting, the Finance Director will inform the City Council of the delay and the reasons therefor. Internal Reporting. The Finance Department will prepare internal financial reports, sufficient to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout these policies. VII. ASSET MANAGEMENT A. INVESTMENTS. The Finance Director shall promptly invest all City funds with the Bank Depository in accordance with the provisions of the current Bank Depository Agreement or in any negotiable instrument that the Council has authorized under the provisions of the Public Funds Investment Act of 1987, and in accordance with the City Council approved Investment Policies. At the end of each fiscal year a ` report on investment performance will be provided to the City Council. In conjunction with the quarterly financial report, the Finance Director shall prepare and provide a written recapitulation of the City's investment portfolio to the Council, detailing each City investment instrument with its rate of return and maturity date. B. CASH MANAGEMENT. The City's cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasible, including property tax payments, utility bills, building and related permits and licenses, and other collection offices as appropriate. The Finance Department shall use the facsimile check signing machine, bearing the signatures of the City Manager and Finance Director. The Finance Director may transfer funds, via electronic transfer, through verbal instructions to the City's Depository only for payment of any obligation of the City under the conditions applicable to the use of the facsimile machine. Payment authorization shall be in accordance with the pay authorization criteria as defined in the current Bank Depository Agreement, approved by Council, stipulating the conditions and control procedures on such activity. C. FIXED ASSETS AND INVENTORY. These assets will be reasonably safeguarded and properly accounted for, and prudently insured. A fixed asset of the City shall be defined as a purchased or otherwise acquired piece of equipment, vehicle, furniture, fixture, capital improvement, addition to existing capital investments, land, buildings or accessioned Library materials. Recording of fixed assets will be based on: 1) Office equipment: an original cost or value of at least $250 and an anticipated useful life of at least two years. 2)'All other equipment or property with a value of at least $500 and a useful -life of at least two years. 3) All books and library materials purchased for the public library or books and supplements for the City's legal library. The City's fixed assets shall be reasonably safeguarded and properly accounted for and sufficiently insured. Responsibility for the safeguarding of the City's fixed assets lies with the Department Director in whose department the fixed asset is assigned. The Finance Department shall supervise the marking of fixed assets with City numbered property tags and shall maintain the permanent records of the City's fixed assets including description, cost, department of responsibility, date of acquisition, depreciation and expected useful life. The Finance Department shall also perform an annual inventory of assets using random sampling at the department level. Such inventory shall be performed by the Finance Director or his or her designated agent in the presence of a designated department personnel from the department of responsibility. D. COMPUTER SYSTEM/DATA SECURITY. The City shall provide security of its computer system and data files through physical security. The computer system (CPU) shall be in a location inaccessible to unauthorized personnel. VIII. TREASURY A. CASH MANAGEMENT. Periodic review of cash flow position will beperformed to determine performance of cash management and investment policies. A detailed policy structure will be followed with respect to Cash/Treasury Management. The underlying theme will be that idle cash will be invested with the intent to 1) safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will be done. The City will adhere to the investments authorized through the Public Funds Investment Act of 1987 and any amendments to such act, and will additionally establish a comprehensive Investment Policies and Guidelines. Such policies will clarify acceptable investment securities, brokers, terms, and other pertinent investment information. A. DEBT ISSUANCE. The City will issue debt only for the purpose of acquiring or constructing capital assets for the general benefit of its Citizens and to allow it to fulfil its various missions as a city. Debt may be issued for the purposes of purchasing land or rights -of -way and/or improvements to land, for construction equip ment. projects to provide for the general good, or for capital... The City will issue no more than $5 million in total debt annually in order to retain its small issuer status in regard to Federal Arbitrage laws. GENERAL OBLIGATION BONDS (GO'8). General obligation bonds will be used only to fund capital assets of the general government, are not to be used to fund operating needs of the City and are backed by the full faith and credit of the City as well as the ad valorem tax authority of the City. The term of a bond issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no more than twelve years. General obligation bonds must be authorized by a vote of the citizens of the City of College Station. REVENUE BONDS (RB's). Revenue bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces a revenue and for which the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements. The term of the nhlina+inn may not ®vneerI the , �eefi l life of the acest(s) +o k fi ineiori v -vvo ..ayv.. ...as7 . wa. a..v ,a+vv.v.. life v.. a. ry awvva� av v by the_bond issue and will generally be limited to no more than twelve years. CERTIFICATES OF OBLIGATION, Contract Obligations, etc. (CO's). Certificates of obligation or Contract obligations will be used in order to fund capital requirements which are not otherwise covered under either Revenue Bonds or General Obligation Bonds. Debt service for CO's may be either from general revenues or backed by a specific revenue stream or streams or by a combination of both. Generally CO's will be used to fund capital assets where full: bond issues are not warranted as a result of the cost of the asset(s) to be funded through the instrument. The term of the obligation may not exceed the useful life of the asset(s) to be funded by the proceeds of the debt issue and will generally be limited to know more than eight years. METHOD OP SALE. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. in situations where a competitive bidding process is not elected, the City will publicly present the reasons why, and the City will participate with the financial advisor in the selection of the underwriter or direct purchaser. 5. BIDDING PARAMETERS. The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: * Limits between lowest and highest coupons * Coupon requirements relative to the yield curve * Method of underwriter compensation, discount or premium coupons * Use of TIC VS. NIC * Use of bond insurance * Deep discount bonds * Variable rate bonds * Call provisions C. ANALYSIS OF FINANCING ALTERNATIVES. Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to, 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees. D. DISCLOSURE. Full disclosure of operations will be made to the bond rating agencies and other users of financial information. The City staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Offering Statements, and will take responsibility for the accuracy of all financial information released. E. FEDERAL REQUIREMENTS. The City will maintain procedures to comply with arbitrage rebate and other Federal requirements. F. DEBT STRUCTURING. The City will issue bonds with an average life of 12 years or less, not to exceed the life of the asset acquired. The structure should approximate level debt service unless operational matters dictate otherwise or if market conditions indicate a potential savings could result from modifying the level payment stream. Consideration of market factors, such as the tax-exempt qualification, minimum tax alternative, and so forth will be given during the structuring of Tong -term debt instruments. X. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS A. OPERATIONAL COVERAGE. (NO OPERATING DEFICITS). The City will maintain an operational coverage of 1.00, such that current operating revenues will at least equal or exceed current operating expenditures. Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or non- recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated in Paragraph B, following. . OPERATING RESERVES/FUND BALANCES 1. The General Fund fund balance should be at least 15% of the General Fund annual expenditures. This percentage is the equivalent of 55 days expenditures. An additional . amount of 2.5% should be maintained for extraordinary items or contingencies. Cash and Investments alone should be equivalent to 30 days of operating expenditures. The Enterprise Fund working capital should be maintained at the 15% of total operating expenditures or the equivalent of 55 days. Cash and Investments alone should be equivalent to 30 days of operations. The Hotel/Motel Fund fund balance should be at least 15% of the annual budgeted expenditures. Adequate reserves are essential due to the nature of this revenue source and the reliance organizations have on this revenue source to maintain ongoing operations. The Fleet Replacement Fund will retain all contributed and earned cash and investments and no contributing fund will be allowed to expend more than its total net contributions in any fiscal year. LIABILITIES AND RECEIVABLES. Procedures followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of receiving the invoice. Accounts Receivable procedures _ will target collection for a maximum of 30 days from service, with any receivables aging past 120 days to 90 to a collection agency. The Finance Director is authorized to write-off uncollectible accounts that are delinquent for more than 270 days, if the proper delinquency procedures have been followed. CAPITAL AND DEBT SERVICE FUNDS. 1. Monies in the Capital Projects Funds will be used within 36 months of receipt. Balances will be used to generate interest income to offset construction costs. RA ant lac in the 'rltaht !Carving% F..nii ara etahlo ;hacoii ' nvcii Icivc►Iy nn property tax revenues and transfers from other funds. Reserves in the Debt Service Fund are designed to provide funding between the date of issuance of new debt and the time that property tax levies are adjusted to reflect the additional debt. Reserve level should not fall below 15% of budgeted expenditures. 2 Revenue Obligations will maintain Debt Coverage Ratios as specified by the bond covenants. INSURANCE RESERVES. Where risk is retained by the City in a self-insurance mode, a reserve will be established based upon actuarial determination. Such reserve will be used for no other purposes than for financing losses under the insurance program. XI. INTERNAL CONTROLS A. WRITTEN PROCEDURES. Wherever possible, written procedures will be established and maintained by the Finance Director for all functions involving cash handling and/or accounting throughout the City. These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement. B. DEPARTMENT MANAGERS RESPONSIBILITIES. Each Department Manager is responsible to ensure that good intemal controls are followed throughout his or her Department, that all Finance Department directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed. XII. STAFFING AND TRAINING A. ADEQUATE STAFFING. Staffing levels will be adequate for the fiscal functions of the City to operate effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives will be explored before adding staff. B. TRAINING. The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. AWARDS, CREDENTIALS, RECOGNITION. The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Staff certifications may include Certifed Public Accountant, Management Accountant, Certified Internal Auditor, and Certified Cash Manager. Further, the Finance Director will try to obtain and maintain the designation of Certified Government Finance Officer as awarded by the GFOA of Texas. The City will strive to maintain a high level of excellence in its accounting policies and practices as it prepares its CAFR. The CAFR will be presented to the Governmental Finance Officers Association for review of qualifications necessary to obtain the Certificate of Achievement for Excellence in Financial Reporting. Additionally, the City will submit its annual budget to GFOA for consideration for Distinguished Budget Award. 1992 BUDGET PROCESS rn T JCC— W T 0 cc 0 CC Z ct • z 0 LL • w • W 2 Z � o zd n h gI cc w o 0 • • • R z fEwS 5ga YOg • • 0 ctS .F.r V! a) C cu U " 0 sg 11 Q 1992 BUDGET PROCESS Q) SEPTEMBER 1991 AUGUST 1991 r rn w oz o 2 U o RE, EP- • • • o 6 0111 tS� So ao A ' SEb 6cmc � 8 • • • • • z ARTICLE V THE BUDGET Fiscal Year Section 45. The fiscal year of the City of College Station shall be determined by ordinance of the Council. Such fiscal year shall also constitute the budget and accounting year. Preparation and Submission of Budget Section 46. The city manager, between thirty (30) and ninety (90) days prior to the beginning of each fiscal year, shall submit to the city council a proposed budget which shall provide a complete financial plan for the fiscal year, and shall contain the following: (I) A budget message, explanatory of the budget, which shall contain an outline of the proposed financial policies of the city for the fiscal year, shall set forth the reasons for salient changes from the previous fiscal year in expenditure and revenue items and shall explain any major changes in financial policy. (2) A consolidated statement of receipts and expenditures for all funds. (3) An analysis of property valuations and the tax rate, which may be based on an estimated tax roll prepared by the Central Appraisal District, if the final roll has not been certified. (4) All operating funds and resources in detail. (5) Detailed estimates of expenditures shown separately for each activity. Such estimates of expenditures are to include an itemization of position showing the number of persons having each title and the total regular pay for each position. (6) A revenue and expense statement for all types of bonds and other obligations of the city. (7) A description of all outstanding bonds and other obligations of the city, showing as to each issue, the rate or rates of interest, the date of the issue, the maturity date or dates, the amount authorized, the amount issued, and the amount outstanding. (8) A schedule of requirements for the principal and interest on each issue of bonds and other obligations of the city. (9) A special funds section. (10) The appropriation ordinance. (11) The tax levying ordinance. Anticipated Revenues Compared with Other Years In Budget Section 47. In preparing the budget the city manager shall, in the form which he presents to the city council, place in parallel columns opposite the several items of revenue the actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. Proposed Expenditures Compared with Other Years Section 48. The city manager shall, in the preparation of the budget, place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated for the current fiscal year, and the proposed amount for the ensuing fiscal year. Budget a Public Record Section 49. The budget and all supporting schedules shall be filed with the city secretary when submitted to the city council and shall be a public record for inspection by anyone. The city manager shall cause copies to be made for distribution to all interested persons. Notice of Public Hearing on Budget Section 50. At the meeting at which the budget is submitted, the city council shall fix the time and place of public hearing on the budget and shall cause to be published a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of the hearing. Public Hearing on Budget Section 51. At the time and place set for a public hearing on the budget, or at any time and place to which such public hearing shall from time to time be adjourned, the city council shall hold a public hearing on the budget submitted, and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained. Proceedings on Budget After Public Hearing Amending Or Supplementing Budget Section 52. After the conclusion of such public hearing, the city council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law. Before inserting any additional item or increasing any item of appropriation which will increase the total budget by ten percent or more, it must cause to be published a notice setting forth the nature of the proposed increases and fixing a place and time, not less than five (5) days after publication, at which the city council will hold a public hearing thereon. Section 53. After such further hearing, the city council may insert the additional item or items, ar% 1 m'lit+ +ha% Onnrt�nta� ter ir*t�rt�t�r•t. +� iMn. wrnt�..ri Sl%nI. ta.ea. :r.din.�i..14 1... ihA a 1.1a t.t..1 u11\J I IC4INW 111Wt 11 IVI GGi47G VI 111N1 eases, 1V 111Q. 'amount 111 Qalt11 4QSG 11 IUII,Q1 U U�l 11 IQ. F/UNIIJI eau notice, or to a lesser amount; but where it shall increase the total proposed expenditures, it shall also provide for an increase in the total anticipated revenue to at least equal such total proposed expenditures. Vote Required for Adoption Section 54. The budget shall be adopted by the favorable vote of a majority of the members of the entire city council. Date of Final Adoption; Failure to Adopt Section 55. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the fiscal year. Should the city council take no final action on or prior to such day, the budget as submitted by the city manager shall be deemed to have been finally adopted. Effective Date of Budget; Certification; Copies Made Available Section 56. Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget as finally adopted, shall be filed with the city secretary, the county clerk of Brazos County and the State Comptroller of Public Accounts at Austin. The final budget shall be printed, mimeographed or otherwise reproduced, and a reasonable number of copies shall be made available for the use of all officers, departments and agencies, and for the use of interested persons and civic organizations. Budget Section 57. From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named. Establishes Appropriations Budget Establishes Amount to be Raised by Property Tax Section 58. From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the city in the corresponding tax year. Contingent Appropriation Section 59. Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three (3) percent of the total budget expenditure, to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of the city manager ; and distributed by him, after approval by the city council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported. The proceeds of the contingent appropriation shall be disbursed only by transfer to other departmental appropriation, the spending of which shall be charged to the departments or activities for which the appropriations are made. Estimated Expenditures Shall not Exceed Estimated Resources Section 60. The total estimated expenditures of the general fund and debt fund shall not exceed the total estimated resources of each fund. The classification of revenue and expenditure accounts shall conform as nearly as local conditions will permit to the uniform classification as promulgated by the National Committee on Municipal Accounting, or some other nationally accepted classification. Emergency Appropriations Section 61. The city budget may be amended and appropriations altered in cases of grave public necessity, the actual fact of which shall have been certified to in writing by not less than one hundred (100) resident qualified voters owning real property within the corporate limits of the city which has been personally rendered for current city taxes. N 0 a ICE G zI 13 a 3 E O. o ZE Em za r a t a. a O r I. N OI N r N in fA Of ca 4. 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O 07 ti � N�pp N c~+• N r N ti N Q CO o� tit CO 0) to O> M 8 0 0 ODD O cri M�N 00 N r- a'3GOcD c0 3 �=�r.pN �O i70M oN O T T T T T T T w> r r✓ T 0) (') Y ++ i 0 03 — E 4. c co to pap)� ' N t' r, popi� N CO r. r cc) 13 O h 01 co N co O Oa cD W r N �'' C) N - O to ' O> r- , to a7 .= O d O o N h N M M co co 00 c 4- h Lo a7 �cop. c�p �cop. ��tpo. h C1 0 4-4 M N M M M 8 8 M CO) >> 4-4a a °- w ` r p. s ��pp »� N 4.4 to tt o co 00 O r 41 00 T tc tc N CD C ,M o0 M coN to h . cc o> o a cc d 0) �j �p Epp c _ to 'N T r rM- r 4--CV N _; 0 T T T T T r T •C > ,C O M to VD h cQ01 IT N NlQ 0 CD CNh CDc)0)a N N N T T T T T T T T 1- T ity of College Station 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 specifications 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. 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. Chart of Accounts: A chart detailing the system of general ledger accounts. City Council: The current elected officials of the City as set forth in the City's Charter. City Manager: The individual appointed by 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 $10,000 or more, a city must advertise, solicit, and publicly open sealed bids from prospective vendors. After a review period, the Council then awards the bid to the successful bidder. Contract Obligation Bonds: - Long-term debt which places the assets purchased or constructed as a part of the security for the issue. Currrent 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 requires the unplanneduseof City funds. Encumbrance: Obligation to expend appropirated 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. 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 theadministration 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 o 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 Government 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 for 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 than 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 less Current Liabilities. Non-RecurringRevenues: Resources recognized by the City that are unique and occur only one time or wiout 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. 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. Tax Le : The total amount of taxes imposed by the City on taxable property, as determined y t e razos 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 operations of the City's electric, water, sanitary sewer, and solid waste disposal activities. Undesignated Fund Balance: That portion of fund balance that is unencumbered from any obligation of the City.