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Home My WebLink AboutFY 2021-2022 -- Approved Annual Budget2021-2022 City of College Station Fiscal Year 2021-2022 Budget Cover Page July 27, 2021 This budget will raise more revenue from property taxes than last year’s budget by an amount of $2,250,272, which is a 4.62 percent increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $957,376. The members of the governing body voted on the budget as follows: FOR: Mayor Karl Mooney City Council Place 1 Bob Brick City Council Place 2 John Crompton City Council Place 3 Linda Harvell City Council Place 4 Elizabeth Cunha City Council Place 5 John Nichols City Council Place 6 Dennis Maloney AGAINST: PRESENT AND NOT VOTING: ABSENT: Property Tax Rate Comparison 2021-2022 2020-2021 Property Tax Rate: $ 0.534618/100 $0.534618/100 No-New-Revenue Tax Rate: $ 0.518885/100 $0.541991/100 No-New-Revenue Maintenance & Operations Tax Rate: $ 0.310411/100 $0.421118/100 Voter Approval Tax Rate: $ 0.562519/100 $0.569888/100 Debt Rate: $ 0.216442/100 $0.216444/100 Total debt obligation for the City of College Station secured by property taxes: $192,044,980. Intro-1 Intro-2 PRESENTED TO City of College Station Texas For the Fiscal Year Beginning October 01, 2020 Executive Director GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award Intro-3 2021-2022 FY20 ACTUAL: $29.5M SALES TAX YEAR-OVER-YEAR PROJECTIONS APPROVED BUDGETAPPROVED TAX RATE EXPENSESREVENUES PROPERTY VALUATIONS FY21 PROJECTION: $3 .7 M FY22 BUDGET: $3 .M NEW VALUE: $17M NO INCREASE 53.4618¢ .7 8 $354 .0 M POLICE FIRE PUBLIC WORKS PARKS & RECREATION/ PROGRAMS/LIBRARY 30%OTHER 9% 28% 23% 10% 36%PROPERTY TAX 36%SALES TAX 16%UTILITY TRANSFER 12%OTHER REVENUES Intro-4 ELECTRIC CAPITAL PROJECTS BUDGET WINTER STORM URI COSTS ABSORBED BY CITY: $48.3M ($1,100 PER METER) NEW CITY HALL LICK CREEK WASTEWATER TREATMENT PLANT EXPANSION SPRING CREEK SUBSTATION UPGRADES GREENS PRAIRIE WATER TOWER REHAB ROCK PRAIRIE ELEVATED WATER TOWER JAMES PARKWAY & PURYEAR DRIVE REHAB POLICE +$1.1M FIRE +$1.07M PUBLIC WORKS +$735K PARKS & RECREATION +$293K INFORMATION TECHNOLOGY +$295K $71.8M +$480K WATER WASTEWATER +$684K +$205K NO UTILITY RATE INCREASES SERVICE LEVEL ADJUSTMENTS GENERAL FUND SERVICE LEVEL ADJUSTMENTS UTILITIES Intro-5 CITY OF COLLEGE STATION, TEXAS BUDGET FOR FISCAL YEAR 2022 OCTOBER 1, 2021 TO SEPTEMBER 30, 2022 PRINCIPAL CITY OFFICIALS, OCTOBER 2021 ELECTED OFFICIALS Mayor Karl Mooney City Council Place 1 Bob Brick City Council Place 2 John Crompton City Council Place 3 Linda Harvell City Manager Bryan C. Woods Deputy City Manager Jeff Capps Assistant City Manager Jeff Kersten Assistant City Manager Jennifer Prochazka Director of Fiscal Services Mary Ellen Leonard Director of Planning and Development Michael Ostrowski Director of Public Communications Jay Socol Director of Water Services Gary Mechler Director of Electric Utility Timothy Crabb Chief of Police Billy Couch Fire Chief Richard Mann Director of Public Works (Interim) Pete Caler Director of Parks and Recreation Steve Wright Chief Information Officer (Interim) Sam Rivera Director of Human Resources Alison Pond Director of Community Services Debbie Eller Director of Economic Development Natalie Ruiz City Attorney Carla Robinson City Secretary Tanya Smith Internal Auditor Ty Elliott CITY ADMINISTRATION City Council Place 4 Elizabeth Cunha City Council Place 5 John Nichols City Council Place 6 Dennis Maloney Intro-6 Few cities in the country can match the wide range of appealing opportunities you’ll find in College Station. Whether you are looking to start a successful career or business, want a safe place to raise a family, or desire a quiet location to spend your golden years, College Station has it all. CAREERS & BUSINESS College Station’s population has grown by more than 34% since 2010 to rank among the nation’s fastest-growing cities. That rapid growth has created exceptional business opportunities that have spurred impressive job growth. In early 2021, the Milken Institute ranked College Station as the best-performing small city in Texas based on jobs, wages, and high-tech growth. In 2019, Forbes rated College Station as the nation’s second-best city for business and careers, while SmartAsset ranked it among the top 16 boomtowns in America. COMMUNITY PROFILE Ideally located in central Texas's heart within a three-hour drive of five of the nation's 20 largest cities, College Station is the home of Texas A&M University, one of the nation’s largest public institutions. The city’s resilient and robust economy diversified in recent years as a high-tech research and development hub, and its unemployment rate consistently ranks among the lowest in the country. Intro-7 QUALITY OF LIFE College Station is consistently rated among the country’s best college towns, thanks to Texas A&M’s 69,000+ students, who supply a healthy diversity of race, culture, and nationality that reflects the community’s spirit and timeless values. The Aggies are members of the mighty Southeastern Conference, making big-time college sports a major attraction. The school’s football team regularly attracts crowds of more than 100,000 loyal fans who fill local hotels, restaurants, and stores. In 2020, Niche.com ranked College Station among the nation’s best places for public schools (No. 15), raising families (No. 25), and overall quality of life (No. 26). The community is also rated as the fourth-safest city in Texas. The George Bush Presidential Library and Museum is one of the region's most popular tourist attractions with more than 125,000 annual visitors. Another top attraction is the Brazos Valley Veterans Memorial that features a world-class collection of memorials for every American war. The City of College Station maintains 65 public parks that cover almost 1,877 acres. Many include tennis and basketball courts, swimming pools, dog parks, playgrounds, picnic pavilions, walking paths, and nature trails. The city also has a competition-quality skate park, a nature center, and a large outdoor amphitheater and festival site. Adult and youth recreational programs include popular sports such as softball, basketball, volleyball, kickball, and tennis, along with summer swim lessons and a competitive youth swimming team. College Station is also the only city in the country with nationally accredited departments in parks, public works, water, fire, police, and public safety communications. Intro-8 HISTORY The community’s origins go back to the founding of the Agricultural and Mechanical College of Texas, which opened in 1876 as the state’s first higher education institution. Because of the school's isolation, administrators provided facilities for those associated with the college, and the campus became the focal point of community development. The area was designated as College Station, Texas, by the U.S. Postal Service in 1877. The name was derived from the train station located west of the campus. In 1938, the community’s growth influenced residents' desire to create a municipal government. They submitted a petition representing on and off-campus interests to the college’s board of directors, which had no objection and suggested that a belt around the campus be included in the proposed city. The City of College Station was incorporated by a vote of 217-39 on Oct. 19, 1938. The first city council meeting was on Feb. 25, 1939, in the Administration Building on the A&M campus. The city council adopted a governmental structure similar to the council-manager form of government. At the time of incorporation, state law did not allow a general law city to hire a city manager. As a result, College Station employed a business manager until 1943, when the state began permitting general law cities to use the council-manager form of government. College Station was the first general law city in Texas to employ a city manager. When College Station's population exceeded 5,000 in 1952, College Station voters approved a home rule charter for the council-manager form of government. Intro-9 CITY ORGANIZATION CITY OF COLLEGE STATION Citizens of College Station City Council City Attorney City Secretary City Manager Economic Development and Tourism Deputy City Manager/COO Fire Police Electric Water Services Assistant City Manager/CFO Fiscal Services Information Technology Public Works Assistant City Manager Capital Projects Operations Planning and Development Services Community Services Parks and Recreation Public Communications Human Resources Municipal Judge Internal Auditor Appointed Boards and Commissions Intro-12 To: Honorable Mayor and City Council Through: Bryan C. Woods, City Manager Jeff Kersten, Assistant City Manager From: Mary Ellen Leonard, CPA Director of Fiscal Services Date: August 2, 2021 Subject: FY22 Proposed Budget Revisions The City Council reviewed and discussed the FY22 Proposed Budget on July 19-21, 2021, during Budget Workshops. This memo outlines both Council directed, and staff identified changes made to the FY22 Proposed Budget to arrive at the Approved FY22 Budget. Staff added supporting information to the budget document where relevant. Staff will also make necessary corrections and revisions to the budget document identified by Council and staff, including changing the heading “Tourism Grants” to “Tourism Incentives” in the Hotel Tax Fund. The changes documented above increased the initial net budget by $265,937, resulting in a revised net budget of $354,003,411. S UMMARY OF PROPO SED BUDGET TO APPRO VED BUDGET CHA NG ES FY22 APPROVED NET BUDGET SUMMARY Fund Type FY22 Proposed Net Budget Increase (Decrease) FY22 Approved Net Budget Governmental Funds $116,059,735 $127,409 $116,187,144 Enterprise Funds 146,587,462 (10,500) 146,576,962 Special Revenue Funds 19,554,865 (150,972) 19,403,893 Subtotal O&M $282,202,062 $(34,063) $282,167,999 Cash used for Capital Projects 8,985,525 300,000 9,285,525 Capital Projects 62,549,887 - 62,549,887 Subtotal Capital 71,535,412 300,000 71,835,412 Total Net Budget $353,737,474 $265,937 $354,003,411 COUNCIL DIRECTED CHANGES Council Directed changes from the FY22 Proposed Budget to the FY22 Approved Budget resulted in an increase of $305,000 as detailed below. •Governmental Fund Changes o Council directed staff to add Outside Agency Funding for Amber Alert, increasing the General Fund’s budget by $5,000. o Council directed staff to add $300,000 for enhancements at Veteran’s Park, increasing the Cash used for Capital Projects budget. Intro-13 TRANSMITTAL AND EXECUTIVE SUMMARY CHANGES o Ad Valorem valuations were updated to the certified values information received. As discussed in Workshops, the property valuations we had at the time were preliminary with $1.1 billion in valuations still under review. Certified Property values are reflected in the approved budget and reduced the General Fund and Debt Service Fund revenue by $1,883,987. This revenue reduction was substantially offset by increases in actual and projected sales tax and other revenues that were also preliminary when the proposed budget was prepared. Explanations in the Transmittal Letter and the Executive Summary are updated with further details. o Property Tax Rates were updated to reflect the No-New Revenue and Voter-Approval tax rates received from the Brazos County Tax Office. o Net Budget Expenditure Comparison table was updated to reflect the changes from the FY22 Proposed Budget expenditures to the FY22 Approved Budget expenditures. STAFF IDENTIFIED CHANGES Staff identified expenditure changes resulted in a decrease from the FY22 Proposed Budget to the FY22 Approved Budget of $(39,063), net.  Governmental Fund Changes o After the Proposed Budget was prepared, staff identified a correction needed in the Parks hiring freeze release for the FY22 Budget. This correction resulted in an increase of $194,006. o After the Proposed Budget was prepared, staff made a correction in the General Fund’s Transfers and Other (Sources) Uses and accounted for the ambulance included on FY21 Budget Amendment #3. The ambulance was scheduled for replacement in FY22 but was included on the Amendment as an advanced purchase due to delivery time challenges. These items collectively result in an increase of $42,824 to the General Fund. o The FY22 Proposed Budget included preliminary debt payments with estimated interest for the FY21 Certificates of Obligation. The FY22 Approved Budget includes the final debt payments with actual interest amounts, resulting in a decrease of $(121,600) to the Debt Service Fund. o Immaterial accounting adjustments and reconciling items are also reflected in some Governmental Funds, totaling an increase of $7,180.  Enterprise Funds Changes o The FY22 Proposed Budget included preliminary Electric, Water, and Wastewater debt payments with estimated interest for the FY21 Certificates of Obligation. The FY22 Approved Budget includes the final Electric, Water, and Wastewater debt payments with actual interest amounts, resulting in a decrease of $(73,457). o The FY22 Proposed Budget included a part-time non-benefitted position in the Solid Waste Fund. After the Proposed Budget was prepared, this position was reclassified to a full time Environmental & Recycling Programs Tech, resulting in an increase of $62,957.  Special Revenue Funds Changes o Community Development identified expense reductions and minor adjustments, resulting in an overall decrease of $(143,792) to that fund. o Immaterial accounting adjustments and reconciling items have also been reflected in some Special Revenue Funds, totaling a decrease of $(7,180). Intro-14 August 2, 2021 Honorable Mayor and City Council: I am pleased to present the Fiscal Year 2021-2022 Approved Budget for the City of College Station. As you are well aware, COVID-19 impacted every aspect of City operations from mid-March 2020 through today. However, as a result of a combination of the better than projected sales tax received during the pandemic, state grant funds received under the CARES act, extended hiring freeze, and prudent departmental expense management I am pleased to report that the City has weathered the storm well and is in a stable financial position to begin fiscal year 2022. This approved FY22 Budget reflects a “return to normalcy” after significant adjustments for the COVID-19 pandemic and a strategic approach to accomplishing the community’s goals. Texas A&M has announced that Fall 2021 classes will be held in person and that Kyle Field will be at full capacity for home football games. Both announcements give us an optimistic viewpoint that College Station is moving towards near normal activity, with more certainty and predictability in several of our key services. Council Goals Influencing This Budget Strategically, Council has directed staff to utilize the following guiding principles in developing this budget: • Government that is transparent, efficient, accountable, and responsive that actively promotes citizen involvement • Stewardship of financial resources, both current and future • Enable economic growth and development • Maintain citizens health, safety, and general welfare • Promote long-term, viable, safe, and appealing neighborhoods • Commitment to a safe, efficient, sustainable, and well-connected transportation system We believe this budget provides a roadmap for addressing the challenging public safety, infrastructure, and financial demands of the City as we emerge from over a year of uncertainty. Council’s Key Strategic Objectives Addressed in the Approved Budget We were able to include several of Council’s specific objectives in the budget. Those objectives include: • Balance the budget with a variety of revenue sources • Seek grants and other outside funding • Plan for a future general obligation bond election • Maintain or improve the City’s current bond rating • Evaluate the City’s capital needs and encourage citizen engagement • Update the Capital Improvement Program • Examine ways to enhance community amenities for residents and visitors Intro-15 Budget Summary The Fiscal Year 2021-2022 Approved Net Budget for the City of College Station totals $354,003,411 for all funds. Of this amount, $282,167,999 is included for the operations and maintenance budget, and $71,835,412 is included for the capital budget. This represents an increase of 13.65% when compared to the FY21 Approved Budget that was developed with numerous COVID-19 uncertainties. The Budget was prepared using policy parameters provided by the City Council through its Strategic Plan, Fiscal and Budgetary Policies, and previous policy direction from the City Council. The City’s department directors also reviewed budget requests and made recommendations to the City Manager that were incorporated into this Budget. Economic Conditions At the time the FY21 Budget was prepared, the City, like much of the country, was unsure the impacts COVID- 19 would have on its finances. Currently, the City anticipates it will begin FY22 with a General Fund unassigned fund balance of over 35%. Considering the availability of multiple COVID-19 vaccines and the Governor’s order to “open Texas” 100%, the FY22 Budget assumes most operations should return to pre-pandemic levels. Positions frozen in the FY21 budget and 75% of the expense reductions have been returned to each department in the Approved FY22 Budget. However, inflation and supply chain issues may cause operating expenses to continue to rise over what is budgeted. If needed, that issue will be addressed in a future Budget Amendment. The City has been allocated $29.48 million in American Recovery Plan Act (ARPA) funds. Qualifying expenses must be incurred prior to December 2024. The City will not recognize these funds until they are qualified and received. The Hotel Tax Fund experienced dramatic decreases in revenue in FY21. The fund has a healthy fund balance and can currently continue operations at pre-pandemic expense levels with the anticipation of Texas A&M activities and events returning to normal in the Fall of 2021. Property Valuations The Approved FY22 Budget was prepared with the certified property valuations from the Brazos Central Appraisal District dated July 20, 2021. Total certified taxable values before the freeze adjustment is $10,483,884,379. This amount includes $672,060,947 that is still review by the appraisal review board. This represents an increase of 4.35% in taxable property over 2021. Of this increase to assessed values, $179,076,581 or 1.78% is taxable new value added to the tax rolls. The increase in existing property values is 2.57% over 2021. Tax Rate This budget was prepared with no change to the tax rate, however the increase in property valuations will result in additional revenue to the City of about $2,078,,000 of which $1,267,000 will go to the General Fund. The remainder $811,000 will go to the Debt service fund. $1,227,000 of the total increase is attributable to existing values with $851,000 generated by new value added to the tax rolls as of January 2021. The Approved ad valorem tax rates per $100 of assessed valuation is as follows: Intro-16 Current Rate Change Approved FY22 Debt Service Fund 21.6443 (0.0001) 21.6442 General Fund 31.8175 0.0001 31.8176 53.4618 0.0000 53.4618 No New Revenue Rate 54.1991 51.8885 Voter Approval Rate 53.4618 56.2519 * Rates above are stated cents per $100 assessed valuation Both the no-new-revenue rate and the voter approval rate were determined by the Brazos County Tax Assessor/Collector on on August 2, 2021. Service Level Increases / (Decreases) As a service organization, salaries and benefits accounts for 72% of General Fund operating expenses and 65% of City total operating expenses overall. College Station is similar to other cities in this respect. In addition to removing the hiring freeze instituted in FY21, this budget contains the addition of 8.0 Full-Time Equivalents (FTEs) throughout the City as follows:  Police - 3 Police Criminal Investigation Division positions  Fire - 5th Ambulance staffing via overtime  Community Services - Code Enforcement  Public Works - Commercial Solid Waste Equipment Operator  Public Works - Fleet Service Technician  New City Hall – Security and Custodial staffing In addition to the positions discussed above, departmental leadership determined that the return of 75% of the COVID-19 expense reductions in supplies, professional services, temporary help, travel, and training was essential for providing existing service levels as the community returns to pre-COVID activity. The larger than anticipated fund balance in the General Fund provides the City an opportunity to move forward with one-time Service Level Adjustments such as:  Police/Police Seizure – Patrol Fleet Upgrades, CSTEP Ticket Writers, Extended Range Impact Weapons  Fire – Diesel Exhaust Removal System  Public Works – Facility Maintenance Corrective Increase, Traffic Calming, Tree Spade, Signal Camera Replacement  Parks and Recreation – Reaccreditation, Library Books/Materials  Planning and Development Services – Comprehensive Plan Implementation & Redevelopment Area Planning, Computer Upgrades Intro-17 Enterprise Fund significant Service Level Adjustments include:  Electric – two 4X4 Trucks  Water Services – Lab Software, Industrial Pretreatment Program Study  Solid Waste – Vehicle Routing Software A complete list of recommended one-time Service Level Adjustments can be found in the Executive Summary, in the each applicable departmental narrative, and in Appendix B. For FY22, salary market adjustment of 3% as well as a 3% one-time bonus merit pool based on performance are included in the Approved Budget for all non-step employees. A 3% pay scale adjustment and step pay increases are included in the Approved Budget for all step employees (Police and Fire). As in prior years, contingency funds have been set aside for possible pay plan adjustments for specific positions to attract and/or retain personnel. This amount has been increased significantly in FY22 over prior budget years to address issues that were delayed during FY21 and to make strategic changes to compensation for employee retention. The FY22 employee health benefit package includes one Preferred Provider Organization (PPO) option and one High Deductible option. In the FY22 Approved Budget, City premium contributions for these plans are projected to increase 10.0%. All other benefit levels are projected to remain at FY21 levels. Enterprise Funds Winter Storm Uri was an unprecedented event that affected the entire state of Texas in February 2021. The City incurred total energy and ancillary services costs during the storm of $48,333,000. This amounted to over $1,100 per meter in the City. The FY22 Approved Budget does not include an increase in Electric Utility rates to recoup this cost. There are some charges related to the storm that are still outstanding and yet to be billed to the City. The Texas State Legislature or the Governor could make changes to the existing ERCOT regulations that accelerate payments for uplift recovery and impact our financial forecast. As it stands, the working capital reserve balances built up by the City over the last decade are adequate to cover the expenses of this unprecedented event. However, the City will continue to monitor any additional costs or the potential need to address utility rates in the future based on how the situation evolves. Any approved change in rates would have to come before the City Council for approval. The Approved FY22 Budget includes no rate increases for the Water, Wastewater, or Electric Utilities. Roadway Maintenance, Solid Waste, and Drainage fees increase based on the Consumer Price Index – All Urban Areas (CPI-U) to keep pace with inflation. There is a 1.7% increase in the CPI-U for these fees. Capital Projects The Approved Capital Improvements Project Budget for FY22 totals $71.84 million for all funds that include capital projects. Due to strong economic performance during the pandemic, the City did not need to execute its entire mitigation and cost reduction strategy for capital projects as planned as part of the FY21 Budget. The most significant exception was the City’s decision to delay the construction of Texas Independence Ballpark at Midtown (formerly Southeast Park) to FY23. No other projects underway during the pandemic were significantly affected by delays, however, depending upon the phase of the project, the City is being impacted by supply shortages and increased costs caused by the pandemic on both the capital and operational sides. Intro-18 A full discussion of the capital projects, funding mechanisms and planned capital activity for FY22 can be found in the Capital Projects section of this document. Conclusion The development of this budget reflects a push towards increased stability for our community and organization after significant adjustments for the COVID-19 pandemic. This document and the work it represents for the City of College Station wouldn’t be possible without the expertise and dedication of those who have prepared it and will ultimately ensure it is carried out. I’d like to personally thank the Finance Department as well as the Executive Management Team for all of the time, effort and crucial input they provided. In closing, I’m proud and excited to present the FY22 Approved Budget to the City Council. We would not be where we are today after a year with such monumental challenges without the leadership of the City Council, hard work of city staff and resiliency of the community. I believe this FY22 Approved Budget reflects the opportunities and challenges that you and our citizens wish to address and provides you with the flexibility to make strategic decisions for our future. One City, One Team Sincerely, Bryan C. Woods City Manager Intro-19 Budget Process Target Budget Prepared Budget Guidelines and Target Budget sent to Departments Departments submit budget, CIP, and SLA requests Departments present new budget and CIP requests to City City Manager holds Budget Congress with Departments City Council Holds Budget Workshops Finance and CMO Review Proposed Budget Budget Revises Public Hearing is Held, Tax Notices are Published Budget and Tax Rate are Adopted City Manager makes decisions on budget and CIP requests Proposed Budget is Prepared Proposed Budget is Published City Council Revises Budget Budget Revises Budget Document is Published and Distributed JANUARY FEBRUARY MARCH APRIL MAY JULY JUNE AUGUST SEPTEMBER Intro-20 TABLE OF CONTENTS Introduction Cover Page- Statement Required by Texas House Bill 3195 .......................................................... Intro-1 Government Finance Officers Association Award ............................................................................ Intro-3 Visual Summary .................................................................................................................................... Intro-4 City Officials ......................................................................................................................................... Intro-6 Community Profile ................................................................................................................................ Intro-7 City Council Strategic Plan ................................................................................................................ Intro-10 City Organization Chart .................................................................................................................... Intro-12 FY22 Proposed to Approved Memo ................................................................................................ Intro-13 Transmittal Letter from City Manager ............................................................................................... Intro-15 Budget Process and Schedule ........................................................................................................... Intro-20 Executive Summary Executive Summary ....................................................................................................................................... 1 Net Budget Expenditure Comparison ....................................................................................................... 19 Combined Summary of Revenues and Expenditures ............................................................................... 21 Fiscal Year Comparison Summaries .......................................................................................................... 22 Analysis of Tax Rate .................................................................................................................................... 24 Fund Structures and Document Organization .......................................................................................... 25 All Funds O&M ............................................................................................................................. 29 Governmental Funds General Fund .............................................................................................................................................. 31 General Fund Five Year Forecast ................................................................................................ 36 Police Department......................................................................................................................... 37 Fire Department ............................................................................................................................ 43 Public Works ................................................................................................................................. 49 Parks and Recreation .................................................................................................................... 54 Library……. .................................................................................................................................... 58 Planning and Development Services ........................................................................................... 61 Information Technology ............................................................................................................... 68 Fiscal Services ............................................................................................................................... 73 General Government ................................................................................................................... 78 Debt Service Fund .................................................................................................................................... 103 Debt Service Fund Five Year Forecast...................................................................................... 105 Tax and Utility Date Back Debt Schedule ................................................................................ 106 Tax Backed Schedule of Requirements .................................................................................... 107 Economic Development Fund.................................................................................................................. 108 Other Governmental Funds ..................................................................................................................... 110 Efficiency Time Payment Fee Fund ............................................................................................ 111 Spring Creek Local Government Fund ..................................................................................... 112 TOC-1 TABLE OF CONTENTS Enterprise Funds Electric Utility Fund ................................................................................................................................... 113 Electric Risk Mitigation Fund ..................................................................................................... 119 Water Services ......................................................................................................................................... 124 Water Fund ................................................................................................................................ 125 Water Risk Mitigation Fund ........................................................................................ 130 Wastewater Fund ...................................................................................................................... 132 Wastewater Risk Mitigation Fund .............................................................................. 137 Solid Waste Fund ..................................................................................................................................... 142 Northgate Parking Fund .......................................................................................................................... 146 Special Revenue Services Hotel Tax Fund ..................................................................................................................................... 151 Community Development Fund ............................................................................................................... 156 Federal Relief Fund .................................................................................................................................. 160 Drainage Utility Fund ............................................................................................................................... 162 System-Wide Impact Fee Funds ............................................................................................................. 166 System-wide Water Impact Fee Fund ...................................................................................... 168 System-wide Wastewater Impact Fee Fund ............................................................................ 169 System-wide Roadway Impact Fee Funds ............................................................................... 170 TIRZ Funds ............................................................................................................................................. 171 East Medical District TIRZ No. 19 Fund ................................................................................... 172 Dartmouth Synthetic TIRZ Fund ................................................................................................. 173 Court Fee and Police Seizure Funds ....................................................................................................... 174 Court Technology Fee Fund ...................................................................................................... 175 Court Security Fee Fund ............................................................................................................ 176 Juvenile Case Manager Fee Fund ............................................................................................ 178 Truancy Prevention Fee Fund .................................................................................................... 180 Police Seizure Fund ................................................................................................................... 181 Cemetery Funds ...................................................................................................................................... 182 Memorial Cemetery Fund ......................................................................................................... 183 Memorial Cemetery Endowment Fund .................................................................................... 185 Texas Avenue Cemetery Endowment Fund ............................................................................. 186 Other Special Revenue Funds ................................................................................................................. 187 Public, Educational and Governmental (PEG) Access Channel Fee Fund ............................ 188 R. E. Meyer Estate Restricted Gift Fund .................................................................................... 189 Fun For All Playground Fund ..................................................................................................... 190 Roadway Maintenance Fee Fund ............................................................................................ 191 Capital Improvement Projects Capital Improvement Projects Summary ................................................................................................ 193 Governmental Capital Improvement Projects ........................................................................................ 202 Streets, Traffic, Sidewalks, and Trails Projects Fund ............................................................... 202 Parks and Recreation Projects Fund ......................................................................................... 206 General Government Facilities & Technology Projects Fund ................................................. 208 Estimated Operations and Maintenance Costs ....................................................................... 210 TOC-2 TABLE OF CONTENTS Utility Capital Improvement Projects ....................................................................................................... 212 Electric Projects .......................................................................................................................... 212 Water Projects ............................................................................................................................ 214 Wastewater Projects .................................................................................................................. 218 Estimated Operations and Maintenance Costs ....................................................................... 222 Special Revenue Capital Improvement Projects .................................................................................... 224 Special Revenue Funds ............................................................................................................. 224 Park Land Dedication Funds ..................................................................................................... 226 Sidewalk Zone Funds ................................................................................................................ 228 Estimated Operations and Maintenance Costs ....................................................................... 229 Internal Service Funds Insurance Funds ....................................................................................................................................... 231 Property & Casualty Fund ......................................................................................................... 231 Employee Benefits Fund ............................................................................................................ 235 Other Insurance Funds .............................................................................................................. 239 Worker’s Compensation Fund .................................................................................... 240 Unemployment Insurance Fund .................................................................................. 243 Replacement Funds .................................................................................................................................. 244 Fleet Replacement Fund ............................................................................................................ 246 IT Replacement Fund ................................................................................................................. 249 Equipment Replacement Fund .................................................................................................. 252 Fleet Maintenance Fund .......................................................................................................................... 253 Utility Customer Service Fund.................................................................................................................. 257 Appendices Appendix A - Budget Ordinances .......................................................................................................... 261 Appendix B - Service Level Adjustments List .......................................................................................... 268 Appendix C - Personnel .......................................................................................................................... 272 Appendix D - Revenue History and Budget Estimates........................................................................... 293 Appendix E - Budget Provision Stated in Charter .................................................................................. 299 Appendix F - Fiscal and Budgetary Policy Statements .......................................................................... 293 Appendix G - Miscellaneous Statistical Data ........................................................................................ 317 Appendix H - Debt Service Schedules ................................................................................................... 326 Appendix I - General Fund Transfers and Other (Sources) Uses ......................................................... 339 Appendix J - Outside Agency Funding .................................................................................................. 342 Appendix K - Recreation Program Revenues and Fee Recovery ......................................................... 344 Appendix L – Strategic Financial Planning ............................................................................................ 346 Appendix M - Glossary ........................................................................................................................... 350 Additional Digital Resources (All links can also be found at www.cstx.gov/budget ) Digital PDF of the FY22 Approved Budget Book FY22 Citizen’s Annual Budget Detailed Council Strategic Plan City of College Station Budget Blog City of College Station Budget Podcast Series: All Up in Your Budget Capital Improvement Projects Detail TOC-3 FY22 EXECUTIVE SUMMARY Mission Statement ON BEHALF OF THE CITIZENS OF COLLEGE STATION, HOME OF TEXAS A&M UNIVERSITY, WE WILL CONTINUE TO PROMOTE AND ADVANCE THE COMMUNITY'S QUALITY OF LIFE. As public servants, the City has a responsibility to provide core services to the community while also recognizing the significant economic burden that those services place on its citizens. The COVID-19 pandemic of 2020-2021 emphasized, maybe more than any other year, the applicability of the City of College Station’s mission statement. “Promoting and advancing the community’s quality of life” during a pandemic that included global economic shutdowns and supply shortages, that challenged every department in the City. However, after nearly eighteen months, we are optimistic that the City appears to be moving towards near normal activity, with more certainty and predictability in several of our key services. This narrative will discuss not only the pandemic’s effects on FY21 operations, but also an optimistic future and resultant FY22 budget. The fiscal year for this budget begins October 1, 2021 and ends September 30, 2022. We start with a City Council strategic planning process that is explained in more detail at cstx.gov/Council Strategic Plan. The approved budget was submitted to Council on July 8, 2021. As this is a complex, lengthy document, we have included a guide to the City’s Fund Structures and this document’s organization at the end of this section. Additional resources designed to help understand this budget can be found at cstx.gov/budget and on the Additional Budget Resources page at the end of this section. Electronic versions of the budget are available on the City’s website at cstx.gov. If you prefer a physical copy, these are located at the City Secretary’s office, the Meyer Senior and Community Center located at 2275 Dartmouth Street, and the Larry J. Ringer Library in College Station. FY22 Approved Net Budget Summary Fund Type Approved Net Budget Governmental Funds $ 116,187,144 Enterprise Funds 146,576,962 Special Revenue Funds 19,403,893 Subtotal O&M $ 282,167,999 Cash used for Capital Projects 9,285,525 Capital Projects 62,549,887 Subtotal Capital $ 71,835,412 Total Net Budget $ 354,003,411 1 ECONOMIC CONDITIONS Impacts of COVID-19 in the FY21 Budget At the time the FY21 Budget was prepared, the City, like much of the country, was unsure the impacts COVID- 19 would have on its finances. Stay-at-home orders were enacted in March of 2020 and the subsequent economic shutdown impacted multiple City revenue streams. Swift and prudent financial management allowed the City to mitigate the impact of revenue losses, preserve fund balance, and provide substantial flexibility to deal with the uncertainties we thought we would face in the FY21 Budget year. Conservative management, which included a hiring freeze of $2,881,000 and expense reductions of an additional $2,492,000 proved valuable as the pandemic continued into the current year. Developing multiple operating scenarios, including a best, conservative, and probable financial outcome allowed the City to adjust quickly as the year progressed. Currently, our General Fund year-end estimate for FY21 revenue exceeds the FY21 Budget by over $14,600,000. Much of that impact can be attributed to two items: • The City developed the FY21 sales tax budget using a conservative scenario. The City tried to factor in Texas A&M University’s decision to hold classes virtually at the flagship campus for the Spring and Summer of 2020 and the Southeastern Conference’s decision to limit attendance at football games. The City used a sales tax assumption of (16.41%) below the last pre-pandemic year of FY19. Actual sales tax results exceed the FY21 budget by $5,900,000 or 32.11%. • The Coronavirus Aid, Relief and Economic Security Act (CARES Act) passed on March 27, 2020. Initially, municipalities were not awarded funds. Therefore, in keeping with the conservative development of the FY21 budget, no CARES Act funds were budgeted. Ultimately, the City was awarded $6,400,000 to mitigate qualifying pandemic costs incurred including personal protective equipment, public health expenses, medical expenses payroll for public safety responding to pandemic issues, and technology to enable public employees to telecommute. The City identified several risks that were factored into the FY21 Budget that had little overall impact on the operations of the City. Those risks included: • Impact of Texas A&M University’s ability to attract and retain students and host events. o Texas A&M’s student population continued to grow during the pandemic and students were offered the option to take up to 50% of their classes in person for fall 2020. • Impact of remote work arrangements on the City’s ability to maintain operations. o As a provider of essential services, most City workers continued to provide services with little to no interruption to citizens. • Impact to assets on the City’s balance sheet. o The City had anticipated a significant downward modified accrual adjustment related to sales tax receipts and utility bills. That adjustment was not considered necessary and did not impact available fund balance. • Impact of the pandemic on capital funding and liquidity o Despite volatile markets affecting both the FY20 and FY21 series’ offerings, the City was able to achieve a market outlook of stable and maintain its bond ratings largely due to strong financial management. The FY22 Budget reflects a planned debt offering of $71 million, 2 across General Government and utility projects. Continued analysis and adjustment of that plan will occur in Spring 2022 based on the facts and circumstances at that time. In the FY21 budget, the City emphasized that the long-term continuation of the hiring freeze would impact the City’s ability to provide services when the pandemic ends. In December 2020 the U.S. Food and Drug Administration issued emergency use authorizations to several companies for a vaccine against COVID-19. This development, combined with the City’s positive sales tax revenue results, allowed the City to release the previously frozen positions in April 2021. The FY22 Budget reflects the staffing of those positions. As a result of a combination of the unanticipated sales tax received during the pandemic, state grant funds received under the CARES act, extended hiring freeze, and prudent departmental expense management the City anticipates it will begin FY22 with a General Fund unassigned fund balance of $32,347,078 or 35.96%. From our five-year General Fund forecast located at the end of the Governmental Fund section, this increase is one-time in nature and not recurring. Impacts of COVID-19 in the FY22 Budget Considering the availability of multiple COVID-19 vaccines and the Governor’s order to “open Texas” 100%, the FY22 budget reflects a back-to-business approach. Except for the Hotel Tax Fund, the City did not experience the dramatic declines anticipated. Therefore, the City assumes most operations should return to pre-pandemic levels. The FY22 sales tax projection is more optimistic as FY21 actual sales taxes received to date are substantially over pre-pandemic levels. Positions frozen in the FY21 budget and 75% of the expense reductions have been returned to each department in the Approved FY22 Budget. However, the City anticipates that inflation and supply chain issues will cause operating expenses to continue to rise over what is budgeted. Budget amendments or further expense reductions may be needed during the year to continue to provide services. The Hotel Tax Fund, however, has experienced dramatic decreases in revenue during the COVID-19 pandemic. Pre-pandemic, revenues were approximately $5,700,000. For FY21, the City estimates $3,700,000 or a decrease of (35%). The fund has a healthy fund balance and can currently continue operations at pre-pandemic expense levels with the anticipation of Texas A&M activities and events returning to normal in the fall of 2021. The City has been allocated $29.48 million in American Recovery Plan Act (ARPA) funds. Qualifying expenses must be incurred prior to December 2024. The City will not recognize funds until they are qualified and received. Population Population within the City limits has steadily grown an average of 3.3% per year, with an overall growth of 33.3% since the last census in 2010. Because much of the demand for City services relates to citizen growth rate, Planning and Development Services estimates population monthly between official US Censuses. The official 2020 census information is not available at the time of this printing. The City population is 125,886 as of July 20, 2021. The Texas A&M student population has also grown at 44.7% since the last census in 2010. Fall 2020 enrollment for Texas A&M University set a record with 71,109 students enrolled for the 2020 Fall Semester, with at least 50% of all classes for each student with an in-person option. For Fall 2021, Texas A&M expects 3 a complete return to normal operations with classes held in-person and on-site. The last data available from Texas A&M in 2019 indicated that approximately 18% of students could be housed on-campus with the remaining 82% housed off campus. While there is no way of telling how many students returned to College Station to take in person classes in the Fall of 2020 during the pandemic, there is no doubt that the large percentage of off campus students housed in the community impact the amount of services, like public safety, transportation, and utility services that are required from the City. The impact of the continued growth of the University population is considered in the FY22 budget. Total population is projected to grow by approximately two to three percent per year over the next five years. Local Economy and Employment The Texas A&M Private Enterprise Research Center has developed an index (College Station-Bryan Business- Cycle Index) that is used monthly to measure the economic performance of the local economy. The most recent estimate of the CSB Business-Cycle Index (June 2021) rose 1.1% indicating a rise in taxable sales and increasing nonfarm employment. However, the index has not yet reached its pre-pandemic level. 2000 Census: 67,890 2010 Census: 93,583 population through July 2021 125,886 4 For 2021 thus far the following are changes in the key components of the most recent index: • The Business-Cycle Index increased by 1.1% from May 2021 to June 2021. • The revised local unemployment rate decreased from 5.1% to 5.0% in June. • Local nonfarm employment increased by 1.5% in June and is 2.8% lower than February 2020 (pre- pandemic). • Real taxable sales increased 0.6% from May to June, essentially the same as in February 2020. • State of Texas revenues from oil and gas production taxes were higher in April than their pre- pandemic levels. • The number of travelers out of Easterwood Airport in April was 8% higher in July 2021 than in June 2021 and was 99% of the July 2019 number. The City of College Station has benefited from a consistently lower unemployment rate than State or National levels prior to COVID-19 and faired very well during the pandemic with the third lowest unemployment rate in Texas at 5.0%. Only Amarillo and Austin-Round Rock were lower. 5 Air travel in and out of the local airport, Easterwood, is an indicator of local economic health and an indication of pandemic recovery. Travelers have increased 67% year over year for FY21, trending towards pre-pandemic levels. Community Input This year, the City released a General Fund simulation online to the community to gather input regarding discussion points like the tax rate, an additional homestead exemption, and funding priorities. Citizens provided feedback regarding departments’ specific FY22 SLA requests. City leadership considered the feedback when preparing the FY22 Approved Budget. GENERAL FUND Ad Valorem Valuations The Approved FY22 Budget was prepared with the certified property valuations from the Brazos Central Appraisal District dated July 20, 2021. The Chief Appraiser of Brazos County must deliver the City a certified appraisal roll or certified estimate of taxable value by July 25, 2021. To meet the filing deadline under Senate Bill 2, the Budget and Tax Rate must be adopted by City Council no later than August 12, 2021 if an election is necessary. If not, the Budget and Tax Rate can be adopted by City Council later in August or September. 5,574 7,086 6,180 312 4,116 2,627 5,952 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 2019 January 2019 December 2020 January 2020 April 2020 December 2021 January 2021 May Easterwood Airport Emplanements Selected Months Jan 2019-May 2021 6 Total certified taxable values before the freeze adjustment is $10,483,884,379. This amount includes $672,060,947 that is still review by the appraisal review board. This represents an increase of 4.35% in taxable property over 2021. Of this increase to assessed values, $179,076,581 or 1.78% is taxable new value added to the tax rolls. The increase in existing property values is 2.57% over 2021. Single Family 47.08% Multi Family 17.54% Commercial 16.62% Minerals 0.02% Land 3.09% Utilities, 0.40% Inventory 0.35% Exempt Property 14.90%Other 15.65% Percentage of Taxable Market Valuations by Type 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 New Values 2.8%3.8%3.3%2.8%3.4%4.8%5.9%3.0%1.4%1.6% Existing Values 97.2%96.2%96.7%97.2%96.6%95.2%94.1%97.0%98.6%98.4% 91% 92% 93% 94% 95% 96% 97% 98% 99% 100%PercentageYear Percentage of New & Existing Values by Year Existing Values New Values 7 Property Tax Rate Property or Ad Valorem Tax rates account for 35.77% of revenue in the General Fund. General Fund revenues pay for public safety needs of the community as well as public works and parks. To provide for current and future needs of the City, the FY22 Approved Budget includes a tax rate of 53.4618 cents per $100 assessed valuation and which is the same cents per $100 assessed valuation as the FY21 overall tax rate. The increase in property valuations discussed above will result in additional revenue to the City of about $2,078,000 of which $1,267,000 will go to the General Fund. The remainder $811,000 will go to the Debt service fund. $1,227,000 of the total increase is attributable to existing values with $851,000 generated by new value added to the tax rolls as of January 2021. The Approved ad valorem tax rates per $100 of assessed valuation using the May 21, 2021 property valuation are as follows: Current Rate Change Approved FY22 Debt Service Fund 21.6443 (0.0001) 21.6442 General Fund 31.8175 0.0001 31.8176 Total 53.4618 0.0000 53.4618 No New Revenue Rate 54.1991 51.8885 Voter Approval Rate 56.9888 56.2519 * Rates above are stated cents per $100 assessed valuation Both the no-new-revenue rate and the voter approval rate were determined by the Brazos County Tax Assessor/Collector on August 2, 2021. The no-new-revenue rate is a benchmark tax rate needed to raise the same amount of maintenance and operations property taxes on existing property as the previous year, after taking into account changes in the appraised values. The voter-approval tax rate is the tax rate that requires a city to hold an automatic election on the November uniform election date if it adopts a rate exceeding this rate. Modifications to the calculation of the voter-approval operations & maintenance (O&M) rate are permitted if the taxing unit is affected by a disaster declaration. If the taxing unit qualifies under this scenario, the "no- new-revenue" O&M rate is multiplied by 1.08. Council directed staff to direct the tax office to calculate the no-new-revenue rate under this provision at its meeting on July 9, 2020 and at its meeting on May 13, 2021. Additional tax rate disclosures can be found on our website at cstx.gov. and the Brazos County Truth in Taxation website at brazos.countytaxrates.com. 8 Tax Rate Comparison The chart below compares College Station’s Approved FY22 combined O&M and Debt tax rate to of the Approved tax rate of other benchmark cities. All benchmark cities are within the state of Texas and have populations between 75,000 and 150,000. For consistent comparisons the same cities are used each year unless their population moves beyond those parameters. College Station continues to remain in the lower half of tax rates among the surveyed cities. 0 10 20 30 40 50 60 70 80 90 Tyler - 25.9000 Sugar Land - 33.6500 Midland - 36.8662 Round Rock - 39.7000 Conroe - 43.7500 Lewisville - 44.3301 League City - 46.5000 Odessa - 47.6601 Allen - 48.1000 McAllen - 49.5600 College Station - 53.4618 Longview - 55.8900 Carrollton - 58.7500 Denton - 59.0454 Richardson - 61.5160 Bryan - 62.9000 Edinburg - 63.5000 Beaumont - 71.0000 Pharr - 71.7600 Pearland - 72.1546 Killeen - 72.1800 Wichita Falls - 76.0928 San Angelo - 77.6000 Waco - 77.6232 Abilene - 78.5100 Baytown - 79.5150 City of College Station FY21 Approved Ad Valorem Tax Rate Comparison of Texas Cities with a Population 75,000 to 150,000 O&M Debt 9 The chart below shows the comparison of the O&M portion of the tax rate for the same cities. The O&M portion of the tax rate is the portion that pays for the governmental services like Police and Fire. College Station is in the lowest third of O&M tax rates among surveyed cities. 0 10 20 30 40 50 60 70 80 Sugar Land - 20.3050 Tyler - 25.9000 Pearland - 30.6546 Midland - 30.9123 College Station - 31.8175 Lewisville - 32.0981 League City - 35.3100 Richardson - 37.0830 Allen - 37.9756 Denton - 38.0364 Odessa - 39.2123 Round Rock - 39.7000 Longview - 41.3000 Conroe - 43.7500 Carrollton - 44.1146 McAllen - 44.7362 Bryan - 45.4001 Baytown - 48.4000 Beaumont - 50.6837 Killeen - 52.1300 Edinburg - 54.4700 Pharr - 56.7100 Abilene - 60.1900 Waco - 66.5656 San Angelo - 68.2400 Wichita Falls - 72.6565 City of College Station FY21 Approved Ad Valorem O&M Tax Rate Comparison of Texas Cities with a Population 75,000 to 150,000 O&M 10 53.43% 17.74% 6.34% 13.34% 4.15% 3.69% 1.07% 0.18% 0.08% Retail Food General Services Professional Services Manufacturing Wholesale Misc Accomodation Agricultural Sales Tax by Industry Type Sales Tax Revenues Sales tax is a significant revenue source for the General Fund, accounting for approximately 35.6% of General Fund revenues. The FY21 year-end sales tax revenue included in the Approved Budget is projected to increase approximately 4.61% over sales tax received in FY19 of $30.7 million to the highest level in College Station history of $32.2 million. The recurring sales tax is projected to continue to increase an additional 2.63% in FY22. The above chart reflects sales tax revenues received and estimated (*) to be received by the City Retail and food services make up approximately 71.1% of the College Station sales tax base. However, increased receipts from the “Wayfair” settlement that began in FY20 amounted to over $550,000 in sales tax that help bolster FY21 sales tax receipts. Strong performances by regional and national retailers like HEB, Lowes, and Home Depot added another $283,000 to the FY21 sales tax receipts over FY20 amounts. Lastly, continued growth of new businesses coupled with local community support added another $652,000 to the sales tax growth. The strong performances by our existing retailers as well as the continued growth in the community was unanticipated when the FY21 Budget was prepared. $27.3 $27.8 $29.2 $29.5 $30.7 $29.5 $32.2 $33.0 $33.8 $34.7 $35.5 $35.9 $36.8 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 FY15 FY16 FY17 FY18 FY19 FY20 FY21*FY22*FY23*FY24*FY25*FY26*FY27*Millions of $Sales Tax Revenue 11 Building Permits and Development Largely declared an essential industry during the pandemic, many construction projects were not shut down during FY21. The pandemic has seen soaring home prices and record housing demand. Additionally, pandemic-induced supply constraints limited the amount of new inventory available on the market, even as construction progressed. The City benefitted from the increased housing demand via permitting fees for both new and remodeling construction. In 2020, the value of total building permits issued was $317 million. From January 2021 through June 2021, the City issued total permits valued at approximately $258 million. While these values are an estimate, much of this permitted value will likely turn into new taxable assessed value in the following years. The chart below reflects the calendar year to date permit values as of June 2021. *Year-to-date as of June 2021 **In April of FY15, Planning and Development Services migrated to new software called TrakIt. Reporting capabilities for TrakIt differ from reporting capabilities from the previous software. P&DS prepared estimates based on the capabilities of the new software for the months after the transition. Estimates may differ slightly from Newsletter totals published on the CS website. 0 500 1,000 1,500 2,000 2,500 3,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021** Construction Permits (Calendar Year) Residential Commercial Other 12 New Positions in the FY22 Budget As a service organization, salaries and benefits accounts for 72% of General Fund operating expenses and 65% of City total operating expenses overall. College Station is similar to other cities in this respect. As discussed earlier in this narrative, the hiring freeze instituted as a mitigation strategy in the FY21 Budget was lifted in April 2021. The impact of returning those personnel to operations is reflected in the FY22 Budget. In addition, departments that were understaffed at the beginning of the pandemic have asked for additional personnel in this budget. The table below presents only those additions that are recommended. Dept Description One-Time Cost Recurring Cost Total Increase FTE Vehicle Police Detective Police Officers (2) & Vehicle (2) $137,434 $204,128 $341,562 2.00 2.00 Police City Hall Security - 181,021 181,021 - - Police Detective Sergeant and Vehicle 58,400 124,900 183,300 1.00 1.00 Fire 5th Ambulance with Overtime Staffing 432,515 423,116 855,631 - 1.00 General Govt - City Manager Custodians - City Hall 4,500 96,704 101,204 2.00 - General Govt - Community Svcs Code Enforcement Officer - 64,400 64,400 1.00 - Fleet Maintenance Fund Fleet Service Technician 6,715 70,009 76,724 1.00 - Solid Waste Fund Equipment Operator & Commercial FEL vehicle 371,334 174,946 546,280 1.00 1.00 TOTAL ALL FUNDS $1,010,898 $1,339,224 $2,350,122 8.0 5.0 The FY22 Approved Budget reflects the impact of positions that were reclassified, reallocated or exchanged with other departments in order to meet service requirements. Appendix C in the FY22 Approved Budget reflects 1,005.5 Full and Part Time positions. The City budgets for temporary/seasonal and part-time non-benefitted employees are derived by calculating the number of hours worked and the number of positions. The Parks and Recreation Department makes extensive use of these temporary/seasonal and part-time non-benefitted personnel for seasonal programs. Other departments also utilize these types of positions. A table detailing specific part time non-benefitted / temporary / seasonal is included in Appendix C. 13 * FY21 FTEs reflects hiring freeze reduction as a COVID-19 mitigation strategy ** Approved FY22 FTEs reflects approved SLAs requested by departments Compensation and Benefits COVID-19 strained the City’s ability to continue the compensation alignment work that has been ongoing since 2015. City personnel stepped up and filled the gap to maintain existing service levels as positions remained vacant. For FY22, salary market adjustment of 3% as well as a 3% one-time bonus merit pool based on performance are included in the Approved Budget for all non-step employees. A 3% pay scale adjustment and step pay increases are included in the Approved Budget for all step employees (Police and Fire). As in prior years, contingency funds have been set aside for possible pay plan adjustments for specific positions to attract and/or retain personnel. This amount has been increased significantly in FY22 over prior budget years to address issues that were delayed during FY21 and to make strategic changes to compensation for employee retention. The FY22 employee health benefit package includes one Preferred Provider Organization (PPO) option and one High Deductible option. In the FY22 Approved Budget, City premium contributions for these plans are projected to increase 10.0%. All other benefit levels are projected to remain at FY21 levels. 8.71 8.33 8.45 8.32 8.31 8.15 8.21 7.50 7.70 7.90 8.10 8.30 8.50 8.70 8.90 2016 2017 2018 2019 2020 2021 *2022** Total FTEs per 1,000 Population 14 Service Level Adjustments In addition to the positions discussed above, departmental leadership felt that the return of 75% of the COVID- 19 expense reductions in supplies, professional services, temporary help, travel, and training was essential for providing existing service levels as the community returns to pre-COVID activity. In addition to the return the expense amounts previously reduced, there are some SLAs requested by departments this year. Most requests are for one-time expenditures and can move forward as a result of the unanticipated FY21 sales tax increase. These requests are critical to provide pre-COVID services, reduce a known threat to City data, or are legally required. Below is a summary of the impact of the recommended Service Level Increases / (Decreases) by department. Additional detail regarding SLAs can be found in the departmental summaries and Appendix B. Dept Description One-Time Cost Recurring Cost Total Increase FTE Vehicle All Departments Return of COVID Reductions - 2,173,320 2,173,320 - - Police Patrol Fleet (upgrade travel Tahoes to Patrol and add 2 cars) 176,115 41,660 217,775 - 2.00 Fire Diesel Exhaust removal system @ Stations 3 & 5 95,000 5,000 100,000 - - Public Works Facility Maintenance - Corrective Increase 155,243 - 155,243 - - Public Works Traffic Calming 285,000 - 285,000 - - Public Works Landscape Tree Spade 60,000 - 60,000 - - Public Works Signal Camera Replacement 38,400 - 38,400 - - PARD CAPRA Reaccreditation 10,000 - 10,000 - PARD Library Books 50,000 - 50,000 - - P&DS Comprehensive Plan Implementation & Redevelopment Area Planning 70,000 - 70,000 - - P&DS Computer/PC Upgrades 22,413 - 22,413 - - IT Beyond Trust Password Safe 57,000 8,000 65,000 - - IT Office365 Identity Protection 40,000 - 40,000 - - IT Camera Maintenance - 25,000 25,000 - - Fiscal Temporary Assistance for Municipal Court Computer System Upgrade 104,000 - 104,000 - - General Govt - HR Compensation/Classification Survey Support 50,000 - 50,000 - - Utility Customer Service Call Center Recording System 20,115 2,000 22,115 - - Utility Customer Service Temporary Assistance for Computer System Upgrade UCS 104,000 - 104,000 - - Fleet Maintenance Fund Laptops - Phase 2 of Faster implementation 12,826 - 12,826 - - Police Seizure Fund CSTEP Ticket Writers 14,906 7,180 22,086 - - Police Seizure Fund Extended Range Impact Weapons 56,000 - 56,000 - - Community Development Fund Bus Shelter 100,000 - 100,000 - - 15 Memorial Cemetery Fund Plotbox Software 25,000 9,600 34,600 - - Drainage Fund Dump Truck - 4 Yard 65,000 18,125 83,125 - 1.00 Northgate Parking Fund Pay Stations Replacement 29,135 - 29,135 - - Northgate Parking Fund Dome Replacement - Street Meters 8,700 - 8,700 - - Electric Fund Two 4x4 Trucks for Transmission & Distribution 76,000 16,750 92,750 - 2.00 Wastewater Fund Laboratory Software 106,878 5,122 112,000 - - Wastewater Fund Industrial Pretreatment Program (Study) 400,000 - 400,000 - - Solid Waste Fund Electronic Vehicle Routing system 85,055 106,945 192,000 - - TOTAL ALL FUNDS $2,316,786 $2,418,702 $4,735,488 - 5.00 ENTERPRISE FUNDS Impact of COVID-19 As a provider of essential utilities, the impact of the COVID-19 pandemic was initially unclear. While the shuttering of commercial businesses and Texas A&M University students taking classes remotely might indicate a drop in the demand for services, the City’s experience has been more of a shift in demand from commercial to residential as opposed to a drop. The concentration of regional and national retailers in town such as HEB, Sam’s Club, Academy, Walmart, and Home Depot resulted in a large number of businesses remaining open during the pandemic with little change in service. However, economic conditions posed an increased collection risk for utility services. The City worked with impacted businesses and residents to ease the associated burden via locating grant and charity assistance, extended payment terms, and forgiveness of late fees. As of September 30, 2020, the City did extended procedures related to collection and write offs to ensure that any COVID-19 related impact was reflected in the appropriate year. Impact of Winter Storm Uri Winter Storm Uri was an unprecedented event that affected the entire state of Texas in February 2021. A major winter snow and ice storm impacted utility service across the entire state. As part of the electric grid failed, the Electric Reliability Council of Texas (ERCOT) that oversees grid operations for the state, ordered prices to the maximum allowable and instituted rolling blackouts. The City of College Station was not immune from the rolling black outs and extreme prices in the ERCOT system. One of our purchase power contracts is wind energy and this power was not available for most of the event timeline. Actual costs the City incurred for energy and ancillary services during the storm totaled $48,333,000 as follows: • Replacement energy for unavailable wind - $13,655,000 • Ancillary Service Costs - $34,678,000 These actual costs amounted to over $1,100 per meter in the City. The FY22 Approved Budget does not include an increase in Electric Utility rates to recoup this cost as the working capital reserve balances built up by the City over the last decade were adequate to cover the expenses of this unprecedented event. 16 Minimum reserve requirement of 18% However, there are some charges related to the storm that are still outstanding and yet to be billed to the City from ERCOT. Under the current ERCOT rules, the costs of replacement energy and ancillary services charges that remain unpaid by bankrupt companies can be charged to companies that are not bankrupt. These charges are known as uplift charges. The Texas State Legislature and the Texas Governor can change this protocol and there has been much discussion during the 87th Texas Legislature that ended May 31, 2021. At the time of this publication, the uplift protocol has not changed; therefore, ERCOT can only bill a total of $2,500,000 per month for all participants in aggregate on the grid. At this rate, it will take ERCOT 96 years to recover the bankrupt companies’ charges for services during the storm. If the Governor or the Texas Legislature change the uplift recovery protocol and the amount billed decreases the Electric utility reserve below the required 18% balance, the City might have to investigate increasing electric utility rates for this state required charge. Any approved change in rates would have to come before the City Council for approval. Utility Rates The Approved FY22 Budget includes no rate increases for the Water, Wastewater or Electric Utilities. Roadway Maintenance, Solid Waste, and Drainage fees increase based on the Consumer Price Index – All Urban Areas (CPI-U) to keep pace with inflation. There is a 1.7% increase in the CPI-U for these fees. For the Electric Utility, the City is realigning rates and the Transmission Delivery Adjustment (TDA) surcharge to match the Utility’s cost of service. The City uses the TDA to cover transmission charges incurred to bring power to College Station. Therefore, the City will increase the TDA surcharge while lowering Residential and Commercial rates. The City projects that the realignment will be revenue neutral and will report the TDA separately. Utility Transfers The Approved FY22 Budget reflects no increase in the transfer percentage from any utility. $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 ELECTRIC WORKING CAPITAL 2004-2021 2005 2006 2010 2011 2012 2013 BLACK MONDAY 20212020 COVID- 19 URIGREAT RECESSION MORTGAGE CRISIS 17 CAPITAL PROJECTS Impact of COVID-19 Due to strong economic performance during the pandemic, the City did not need to execute its entire mitigation and cost reduction strategy for capital projects as planned as part of the FY21 Budget. The most significant exception was the City’s decision to delay the construction of Texas Independence Ballpark at Midtown (formerly Southeast Park) to FY23. As no debt was issued for this project in FY21, the Approved FY22 Budget includes funding construction via a Certificate of Obligation (CO) debt issue and the HOT Fund. No other projects underway during the pandemic were significantly affected by delays, however, depending upon the phase of the project, the City is being impacted by supply shortages and increased costs caused by the pandemic on both the capital and operational sides. Capital Budget Process The City prepares a 5-year CIP Budget and a 10-year debt service projection, which Council reviews as part of the budget process. The CIP Budget presents all authorized anticipated capital expenses in several sections depending on project type, services provided, and funding source. As part of the CIP Budget process, the City also analyzes potential recurring operational costs, determines the appropriate ratio of debt and cash funding, and considers potential utility rate impacts for relevant projects. The City initiates both major and minor capital projects. Minor projects cost between $5,000 and $50,000, while major projects cost more than $50,000. Both project types provide a fixed asset or equipment with a useful life of three or more years. A full discussion of the capital projects, funding mechanisms and planned capital activity for FY22 can be found in the Capital Projects section of this document. The City also produces a Capital Project Budget Supplement to this document that contains a complete list of the projects that have been appropriated along with additional details for each project. The Supplement is available at cstx.gov/budget with a direct link available via the Additional Budget Resources page at the end of this section. CONCLUSION The development of this budget reflects a push towards increased stability for our community and organization after significant adjustments for the COVID-19 pandemic. This Approved FY22 Budget reflects a strategic approach to accomplishing the community’s goals as we begin our economic recovery together. 18 Net Budget Expenditure Comparison The table below shows the Approved Net Budgeted Expenditures for FY22. Total expenditures are budgeted to be $354,003,411. FY22 fund balance transfers for capital projects are budgeted to be $9,285,525 and the Approved Capital Budget is $62,549,887. The latter two items will provide a total of $71,835,412 of new budget appropriation for capital projects. Fund Approved FY21 Budget Approved FY22 Budget Percentage Change General Fund $81,287,255 $93,790,742 15.38% Utility Funds 130,587,938 131,868,553 0.98% Solid Waste Fund 13,326,601 13,589,635 1.97% Drainage Fund (O&M) 2,541,736 2,527,558 -0.56% Roadway Maintenance Fund 4,900,513 5,326,756 8.70% Debt Service Fund 19,202,831 22,604,268 187.71% Hotel Tax Fund 5,784,590 5,511,513 -4.72% Northgate Parking Fund 1,283,051 1,118,774 -12.80% Police Seizure Fund 30,000 100,906 236.35% Wolf Pen Creek TIF Fund - - N/A East Medical District TIRZ #19 - - N/A Dartmouth Synthetic TIRZ - - N/A System-wide Roadway Impact Fee Funds - - N/A System-wide Water Impact Fee Fund 295,000 350,000 18.64% System-wide Wastewater Impact Fee Fund 2,180,000 2,600,000 19.27% PEG Access Channel Fee Fund 145,800 206,000 41.29% Municipal Court Funds 254,382 161,865 -36,.37% Community Development Fund 2,329,710 2,043,991 -12.26% Spring Creek Local Govt Fund 92,100 (207,866)1 -325.70% Internal Service Funds - - N/A R.E. Meyer Fund - 31,000 N/A Fun For All Fund - - N/A TX Ave Cemetery Endowment Fund 3,000 3,000 0.00% Memorial Cemetery Endowment Fund 42,040 40,540 -3.57% Memorial Cemetery Fund 467,985 500,764 7.00% Total O&M Expenditures $264,754,532 $282,167,999 6.58% Utilities Transfer to CIP - Utility CIP 15,050,000 4,200,000 -72.09% Utilities Transfer to CIP - Gen'l Gov't CIP - - N/A Northgate Parking to Gen'l Govt CIP - - N/A R.E. Meyer Fund Transfer to Gen'l Gov't CIP - - N/A SW Roadway Impact to Streets CIP 520,000 1,000,000 92.31% Community Development Transfer to CIP - - N/A PEG Access Channel Fee Fund to CIP 800,000 - -100.00% Gen'l Fund Transfer to CIP 500,000 4,085,525 717.11% Cash Transfers for CIP $16,870,000 $9,285,525 -44.96% General Gov’t CIP 18,943,624 28,161,947 48.66% Utilities CIP 10,654,026 25,659,425 140.84% Community Development CIP - - N/A Special Revenue CIP 24,002 1,178,515 4810.07% Hotel Tax Capital Projects 250,000 7,550,000 2920.00% Total Capital Expenditures $29,871,652 $62,549,887 109.40% TOTAL ALL FUNDS $311,496,184 $354,003,411 13.65% 1 Spring Creek Local Government Fund has an FY22 budgeted transfer of $306,205. This transfer is intended to catch up the expenses incurred in past fiscal years and to cover the FY22 budgeted expenses of $98,339. This Fund appears to have a net negative FY22 budget due to this transfer, which covers multiple years of historical expenses. 19 * Other Funds includes the Memorial Cemetery, Memorial Cemetery Endowment, Water Impact Fee, various Municipal Court, PEG Access Fee, Spring Creek Local Government, Police Seizure, and Texas Avenue Cemetery Endowment Funds. Utility Funds 37.24% General Fund 26.49% Debt Service Fund 6.38% General Gov’t CIP 7.95% Utilities Xfer to CIP -Utility CIP 1.19%Solid Waste Fund 3.84% Utilities CIP 7.25%Hotel Tax Fund 1.56%Rdway Maint Fund 1.50% Drainage Fund (O&M) 0.71% Comm Dev Fund 0.58% WW Impact Fee Fund 0.73% Northgate Pkg Fund 0.32% SW Roadway to Streets CIP 0.28% Gen'l Fund Xfer to CIP 1.15% Hotel Tax Capital Projects 2.13% Special Revenue CIP 0.33% Other Funds* 0.36% NET TOTAL FY22 APPROVED BUDGET $354,003,411 20 FY22 APPROVED ANNUAL BUDGET Combined Summary of Revenues and Expenditures Governmental Funds Enterprise Funds Special Revenue Funds Capital Projects Funds Internal Services Funds FY22 Total General Fund Debt Service (1) Other (2) Utilities (3) Other Hotel Tax (4) Other (5) Gov. (6) Utility (7) Internal Services (8) Self Insurance All Funds BEGINNING FUND BALANCE 38,769,877$ 8,487,089$ 1,670,012$ 33,311,012$ 3,412,413$ 18,085,648$ 19,772,450$ 50,623,583$ 30,614,981$ 24,639,537$ 10,579,210$ 239,965,812$ REVENUES: Ad Valorem Tax 32,416,701 22,033,833 - - - - 214,933 - - - - 54,665,467 Sales Tax 33,694,435 - - - - - - - - - - 33,694,435 Other Taxes 2,507,000 - - - - 4,600,000 161,800 - - - - 7,268,800 Charges for Services 3,981,098 - - 144,075,000 12,895,500 - 10,934,600 - - 6,060 - 171,892,258 Fines, Forfeits & Penalties 2,340,000 - - - - - 167,214 - - - - 2,507,214 Licenses and Permits 1,779,000 - - - - - - - - - - 1,779,000 Rents, Royalties, and Cont.571,331 - - - - - - - - - - 571,331 Contributions 2,000 - - - - - 500,000 - - - - 502,000 Other Revenue 241,000 - 10,206 - - - 452,000 1,422,850 - 153,773 4,261,482 6,541,311 Intergovernmental 949,641 - - - - - 2,043,991 - 1,000,000 - - 3,993,632 Utility Transfer (PILO-FF)14,484,700 - - - - - - - - - - 14,484,700 Investment Earnings 97,000 50,000 3,653 86,000 15,400 34,000 44,362 127,000 77,000 31,536 27,400 593,351 Misc Non-Operating 147,000 - - 179,500 9,600 10,000 - - - 100,000 35,000 481,100 Gain (Loss) on Sale of Assets 3,176,780 - - - - - - - - - - 3,176,780 Transfers In 3,092,179 466,164 656,205 4,303,860 2,133,300 - 16,000 4,885,525 4,400,000 13,383,477 14,886,400 48,223,110 Long Term Debt Issuance - - - - - - - 27,570,000 43,830,000 - - 71,400,000 Total Revenues 99,479,865$ 22,549,997$ 670,064$ 148,644,360$ 15,053,800$ 4,644,000$ 14,534,900$ 34,005,375$ 49,307,000$ 13,674,846$ 19,210,282$ 421,774,489$ TOTAL AVAILABLE RESOURCES 138,249,742 31,037,086 2,340,076 181,955,372 18,466,213 22,729,648 34,307,350 84,628,958 79,921,981 38,314,383 29,789,492 661,740,301 EXPENDITURES: Police 26,456,384 - - - - - 100,906 - - - - 26,557,290 Fire 22,001,090 - - - - - - - - - - 22,001,090 Public Works 9,009,117 - - - - - 6,733,197 - - - - 15,742,314 Parks & Recreation 9,611,094 - - - - - 109,140 - - - - 9,720,234 Library 1,420,430 - - - - - - - - - - 1,420,430 Planning and Development 4,580,097 - - - - - - - - - - 4,580,097 IT 6,895,062 - - - - - - - - - - 6,895,062 Fiscal 4,956,496 - - - - - 148,360 - - - - 5,104,856 General Government 8,744,420 - - - - - 106,000 - - - 474,952 9,325,372 Utilities - - - 91,113,038 - - - - - - - 91,113,038 Solid Waste - - - - 8,919,306 - - - - - - 8,919,306 Parking Enterprise - - - - 960,628 - - - - - - 960,628 HOT Operations - - - - - 3,873,092 - - - - 3,873,092 Community Development - - - - - - 1,852,249 - - - - 1,852,249 Outside Agency Funding 1,646,328 - - - 46,730 155,524 174,600 - - - - 2,023,182 Debt Service - 23,061,432 - 21,188,490 323,300 - 466,164 - - - - 45,039,386 Utility Transfer (PILO-FF)- - - 13,337,400 1,147,300 - 365,265 - - - - 14,849,965 Contingency 3,653,059 - - 1,053,414 271,626 155,234 212,003 - 750,000 224,838 218,658 6,538,832 Internal Services - - - - - - - - - 6,401,494 - 6,401,494 Self-Insurance - - - - - - - - - - 19,367,208 19,367,208 OTHER (SOURCES) USES:- Transfers Out 1,161,205 - - 625,000 - - 2,950,000 2,323,000 - 2,925,099 - 9,984,304 G&A Transfers In (6,309,315) - - - - - - - - - - (6,309,315) G&A Transfers Out - - 3,239 7,250,211 1,229,519 185,187 578,351 579,635 493,848 - - 10,319,990 Capital Transfers 4,085,525 - - 4,200,000 - - 1,000,000 - - - - 9,285,525 Other (Sources) Uses 70,355 9,000 851,057 - - 1,142,476 - 137,850 192,150 - - 2,402,888 Replacement Expenses 2,987,099 - - 251,000 1,810,000 - 116,000 - - - - 5,164,099 Capital Projects - - - - - 7,550,000 1,150,000 30,006,987 28,623,427 - 67,330,414 Total Expenditures 100,968,446$ 23,070,432$ 854,296$ 139,018,553$ 14,708,409$ 13,061,513$ 16,062,235$ 33,047,472$ 30,059,425$ 9,551,431$ 20,060,818$ 400,463,030$ Measurement Focus Incr (Decr)(1,365,800) (114,725) (1,480,525) Change in Fund Balance (1,488,582) (520,435) (184,232) 8,260,007 230,666 (8,417,513) 957,903 19,247,574 4,123,415 (850,536) 21,358,267 ENDING FUND BALANCE 37,281,296$ 7,966,653$ 1,485,780$ 41,571,019$ 3,643,079$ 9,668,135$ 51,581,486$ 49,862,555$ 28,762,952$ 9,728,674$ 241,551,629$ APPROVED NET BUDGET*93,790,742$ 22,604,268$ (199,206)$ 131,868,553$ 14,708,409$ 13,061,513$ 15,062,235$ 33,047,472$ 30,059,425$ 354,003,411$ * Approved Net Budget includes appropriated expenses by Fund, net debt service, impact fee, and capital transfers. It does not include Internal Service and Self Insurance funds. (1) Other Governmental Funds includes the Economic Development, Efficiency Time Payment, and Spring Creek Local Government Funds. (2) Utilities includes the Electric, Water, and Wastewater Funds. (3) Other Enterprise Funds includes the Solid Waste and Northgate Parking Funds. (4) Other Special Revenue Funds includes the Community Development, Court Technology, Court Security, Juvenile Case Manager, Truancy Prevention Fee, Police Seizure, Parkland Dedication, Memorial Cemetery, Texas Ave. Cemetery, Memorial Cemetery Endowment, Drainage, Roadway Maintenance, System-Wide Impact Fee, Sidewalk Zone, TIF/TIRZ, PEG, R.E. Meyer and Fund For All Funds. (5) Governmental Capital Funds includes Streets, Parks, Facilities & Technology Capital Projects Funds. (6) Utility Capital Funds includes Electric, Water, and Wastewater Capital Projects Funds. (7) Internal Services includes Fleet Maintenance, Utility Customer Service, Equipment Replacement, IT Replacement, and Fleet Replacement Funds. Note: Detailed explanations of changes in fund balances can be found in the corresponding text and financial presentation of funds throughout this book. 21 CITY OF COLLEGE STATION FISCAL YEAR COMPARISON SUMMARIES FY2022 FY22 Approved FY22 Approved Net Operating % Change Fiscal Year 2021-2022 Total Funds Total Appropriation Net and Capital from Prior Approved Budget Available of Funds Transfers Budget Fiscal Year General Fund 138,249,742$ 97,876,267$ (4,085,525)$ 93,790,742$ 15.38% Debt Service Fund 31,037,086 23,070,432 (466,164) 22,604,268 17.71% Economic Development Fund 2,161,639 747,297 (747,297) - - Spring Creek Local Govt Fund 98,854 (207,866) - (207,866) -325.70% Municipal Court Funds 431,167 161,865 - 161,865 -36.37% Police Seizure Fund 256,865 100,906 - 100,906 236.35% Utility Funds 181,955,372 139,018,553 (7,150,000) 131,868,553 0.98% Solid Waste Fund 16,569,741 13,589,635 - 13,589,635 1.97% Northgate Parking Fund 1,896,472 1,118,774 - 1,118,774 -12.80% Hotel Tax Fund 22,729,648 13,061,513 (7,550,000) 5,511,513 -4.72% Community Development Fund 2,043,991 2,043,991 - 2,043,991 -12.26% R.E. Meyer Fund 31,000 31,000 - 31,000 - East Medical District TIRZ #19 Fund 424,125 - - - - Dartmouth TIRZ Fund 53,296 - - - - PEG Access Channel Fee Fund 537,117 206,000 - 206,000 41.29% Fun for All Playground Fund 309,100 - - - - Insurance Funds 29,789,492 20,060,818 (20,060,818) - - Utility Customer Service Fund 4,432,328 3,719,908 (3,719,908) - - Other Internal Services Funds 33,882,054 5,831,523 (5,831,523) - - Drainage Fund (O&M)6,448,608 3,177,558 (650,000) 2,527,558 -0.56% Roadway Maintenance Fund 5,863,909 5,326,756 - 5,326,756 8.70% Roadway Impact Fee Funds 2,068,559 1,000,000 (1,000,000) - - City-Wide Water Impact Fee Fund 477,629 350,000 - 350,000 18.64% City-Wide Wastewater Impact Fee Fund 4,409,034 2,600,000 - 2,600,000 19.27% TX Ave Cemetery Endowment Fund 1,953,763 3,000 - 3,000 0.00% Memorial Cemetery Endowment Fund 1,726,814 40,540 - 40,540 -3.57% Memorial Cemetery Fund 1,705,117 500,764 - 500,764 7.00% Subtotal of Operations & Maintenance 491,542,523$ 333,429,234$ (51,261,235)$ 282,167,999$ 6.58% Utility Funds Transfer to CIP - Utility CIP -$ 4,200,000$ -$ 4,200,000$ -72.09% Utility Funds Transfer to CIP - Gen'l Gov't CIP - - - - - Northgate Parking to Gen'l Gov't CIP - - - - - R.E. Meyer Fund Transfer to Gen'l Gov't CIP - - - - - SW Roadway Impact to Streets CIP - 1,000,000 - 1,000,000 92.31% Community Development Transfer to CIP - - - - - PEG Access Channel Fee Fund Transfer to CIP - - - - - General Fund Transfer to CIP - 4,085,525 - 4,085,525 717.11% Capital Transfers to CIP -$ 9,285,525$ -$ 9,285,525$ -44.96% General Government Capital Imp. Proj.84,628,958$ 33,047,472$ (4,885,525)$ 28,161,947$ 48.66% Utility Capital Improvement Projects 79,921,981 30,059,425 (4,400,000) 25,659,425 140.84% Community Development Capital Imp Proj.- - - - - Special Revenue Capital Imp. Proj.5,646,839 1,178,515 - 1,178,515 4810.07% Hotel Tax Capital Imp Proj 7,550,000 - 7,550,000 2920.00% Subtotal of Capital Expenditures 170,197,778$ 71,835,412$ (9,285,525)$ 62,549,887$ 109.40% Totals 661,740,301$ 414,550,171$ (60,546,760)$ 354,003,411$ 13.65% 22 CITY OF COLLEGE STATION FISCAL YEAR COMPARISON SUMMARIES FY2021 FY21 Approved FY21 Approved Net Operating % Change Fiscal Year 2020-2021 Total Funds Total Appropriation Net and Capital from Prior Approved Budget Available of Funds Transfers Budget Fiscal Year General Fund 106,239,669$ 90,570,470$ (9,283,215)$ 81,287,255$ -3.82% Debt Service Fund 28,469,871 19,670,816 (467,985) 19,202,831 -6.33% Economic Development Fund 1,861,971 719,597 (719,597) - - Spring Creek Local Govt Fund (202,869) 92,100 - 92,100 -7.00% Municipal Court Funds 541,392 254,382 - 254,382 -63.20% Police Seizure Fund 197,140 30,000 - 30,000 -4.99% Utility Funds 203,817,972 133,062,938 (2,475,000) 130,587,938 -1.45% Solid Waste Fund 15,637,609 13,326,601 - 13,326,601 10.26% Northgate Parking Fund 2,135,027 1,283,051 - 1,283,051 -6.47% Hotel Tax Fund 17,914,630 5,784,590 - 5,784,590 0.91% Community Development Fund 2,329,710 2,329,710 - 2,329,710 -15.39% R.E. Meyer Fund - - - - - East Medical District TIRZ #19 Fund 184,117 - - - - Dartmouth TIRZ Fund 27,155 - - - - PEG Access Channel Fee Fund 1,119,320 145,800 - 145,800 0.34% Insurance Funds 27,470,742 19,104,972 (19,104,972) - - Utility Customer Service Fund 3,829,623 3,450,351 (3,450,351) - - Other Internal Services Funds 32,149,521 9,144,435 (9,144,435) - - Drainage Fund (O&M)5,719,093 2,541,736 - 2,541,736 -8.39% Roadway Maintenance Fund 4,949,313 4,900,513 - 4,900,513 -1.34% Roadway Impact Fee Funds 2,146,814 - - - - City-Wide Water Impact Fee Fund 376,838 295,000 - 295,000 1.72% City-Wide Wastewater Impact Fee Fund 4,499,751 2,180,000 - 2,180,000 85.53% TX Ave Cemetery Endowment Fund 1,946,846 3,000 - 3,000 0.00% Memorial Cemetery Endowment Fund 1,585,116 42,040 - 42,040 0.00% Memorial Cemetery Fund 2,004,017 467,985 - 467,985 66.19% Subtotal of Operations & Maintenance 466,950,388$ 309,400,087$ (44,645,555)$ 264,754,532$ -1.94% Utility Funds Transfer to CIP - Utility CIP -$ 15,050,000$ -$ 15,050,000$ 20.88% Utility Funds Transfer to CIP - Gen'l Gov't CIP - - - - - Northgate Parking to Gen'l Gov't CIP - - - - - R.E. Meyer Fund Transfer to Gen'l Gov't CIP - - - - - SW Roadway Impact to Streets CIP - 520,000 - 520,000 - Community Development Transfer to CIP - - - - - PEG Access Channel Fee Fund Transfer to CIP - 800,000 - 800,000 - General Fund Transfer to CIP - 500,000 - 500,000 -33.91% Capital Transfers to CIP -$ 16,870,000$ -$ 16,870,000$ 26.78% General Government Capital Imp. Proj.81,514,347$ 20,763,624$ (1,820,000)$ 18,943,624$ -8.45% Utility Capital Improvement Projects 93,401,129 25,704,026 (15,050,000) 10,654,026 -63.71% Community Development Capital Imp Proj.- - - - - Special Revenue Capital Imp. Proj.5,437,116 24,002 - 24,002 -97.49% Hotel Tax Capital Imp Proj 250,000 250,000 - 250,000 -96.27% Subtotal of Capital Expenditures 180,602,592$ 46,741,652$ (16,870,000)$ 29,871,652$ -48.38% Totals 647,552,980$ 373,011,739$ (61,515,555)$ 311,496,184$ -8.70% 23 Analysis of Tax Rate Approved FY22 Budget Approved Approved Approved Approved FY19 FY20 FY21 FY22 Assessed Valuation of Real and Exempt Property 11,473,158,580$ 12,103,431,252$ 12,266,036,618$ 12,947,813,992$ (Based on 100% of Market Value) Less: Homestead Exemption 144,445,601 152,210,126 155,626,621 167,851,107 Less: Exempt Property 1,679,190,151 1,799,154,404 1,842,982,423 1,944,789,107 Less: Other Exemptions 108,584,727 380,250 392,503 133,740,507 Less: Over 65 and Veterans Exemptions 131,355,522 142,423,235 158,529,236 177,725,208 Less: House Bill 366 94,527 Less: Abatements 6,005,946 4,831,255 Less: Proration 601,834 Less: CHDO 11,370,375 11,522,214 11,914,270 15,321,994 Less: The Med Sold to CHI / St. Joe's 57,944,980 Less: Freeport 13,020,247 13,579,547 17,121,533 24,501,690 Total Exemptions 2,094,668,930 2,182,046,011 2,186,566,586 2,463,929,613 Taxable Assessed Value 9,378,489,650$ 9,921,385,241$ 10,079,470,032$ 10,483,884,379$ Reserve Estimate (575,538)$(117,314)$(8,460,895)$ Est Total Assessed Value 9,377,914,112$ 9,921,267,927$ 10,071,009,137$ 10,483,884,379$ Freeze Taxable 760,830,607 792,742,161 833,719,060 889,023,249 Transfer Adjustment 1,056,092 686,938 689,455 1,640,744 Freeze Adjusted Taxable 8,616,027,413$ 9,127,838,828$ 9,236,600,622$ 9,593,220,386$ O&M and Debt Service Portion 9,369,817,378$ 9,917,526,517$ 10,045,832,829$ 10,443,681,174$ TIRZ 18/19 Captured Value 8,096,734 2,382,950 21,715,416 35,588,682 Synthetic TIRZ Dartmouth Captured Value 275,181 1,358,460 3,460,892 4,614,523 Total 9,378,189,293$ 9,921,267,927$ 10,071,009,137$ 10,483,884,379$ Freeze Actual Tax 2,851,062$ 2,923,675$ 3,156,128$ 3,327,384$ Amount lost to Tax Freeze 934,070 1,314,467 5,181,063 5,562,848 Total Tax Levy 46,434,418$ 51,722,744$ 52,536,657$ 54,614,467$ Estimate 100% Collection 46,434,418$ 51,766,031$ 52,536,657$ 54,614,467$ FY22 Tax Rate Per Percent Approved $100 Valuation Of Levy Taxes Debt Service 0.216442 40.5%22,033,833$ General Fund 0.318176 59.5%32,365,701$ TIRZ 18 0.534618 100.0% TIRZ 19 0.534618 100.0%190,263$ Dartmouth Synthetic TIRZ 0.534618 100.0%24,670$ Approved Tax Rate 0.534618 100.0%54,614,467$ 24 FUND STRUCTURE CITY OF COLLEGE STATION All Funds Enterprise Funds Major Funds Electric Fund Water Fund Wastewater Fund Solid Waste Fund Northgate Parking Fund Capital Project Funds Electric Water Wastewater Governmental Funds General Fund Special Revenue Funds Major Funds Hotel Tax Fund Federal Relief Fund Minor Funds Economic Development Fund Spring Creek Local Government Fund Community Development Fund Court Funds Police Seizure Fund Parkland Dedication Funds Cemetery Funds Drainage Fund PEG Access Channel Fee Fund Tax Increment Reinvestment Zone Funds (TIRZ) Sidewalk Zone Funds Impact Fee Funds RE Meyer Restricted Gift Funds Fun For All Playground Fund Debt Service Fund Capital Project Funds Streets, Traffic, Sidewalk, and Trails Parks & Recreation Projects Facilities and Technology Internal Service Funds Insurance Funds Equipment Replacement Fund Fleet Replacement Fund IT Replacement Fund Utility Customer Service Fund Fleet Maintenance Fund 25 Fund Structures and Document Organization Fund Structures The accounts of the City are organized by fund, each of which operates separately and independently of one another. The operations of each fund are accounted for with a separate set of self-balancing accounts that are comprised of assets, liabilities, fund equity, revenues, and expenditures. Major funds are any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. A chart detailing the relationships between funds and departments is included in Appendix G. Governmental Funds Governmental funds focus on near-term inflows and outflows of spendable resources. The budgets for the Governmental Funds are prepared using the current financial resources measurement focus and the modified accrual basis of accounting, which is the same basis used for financial statement reporting. Revenues are recognized when they are both measurable and available. The City considers revenues to be available if they are collected within 30 days of the end of the fiscal year. Expenditures are recognized when the liability is incurred, with a few exceptions. Exceptions can be found in the Financial Policies Appendix F. Major Governmental Funds o The General Fund is the City’s primary operating fund. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other funds are accounted for in this fund. General operating expenditures, fixed charges, and capital improvement costs that are not paid through other funds are paid from the General Fund. o The Debt Service Fund accounts for the financial resources accumulated for the payment of general government principal, interest, and related costs on long-term debt. General government debt is paid primarily from taxes levied by the City. The fund balance of the Debt Service Fund is restricted exclusively for general government debt service payments. o The Streets Capital Projects Fund accounts for the costs of street construction and improvements and traffic signalization made with funds primarily provided by proceeds from the sale of long-term debt. o The Facilities and Technology Capital Projects Fund accounts for the costs of municipal facility projects and improvements made with funds primarily provided by proceeds from the sale of long- term debt and cash contributions. 26  Non-Major Governmental Funds o Economic Development, Efficiency Time Payment Fee and the Spring Creek Local Government Corporation funds are considered non-major Governmental Funds. These funds are budgeted as distinct funds and prepared using the same accounting basis as major governmental funds.  Non-Major Governmental Capital Projects Funds o Non-major governmental capital projects funds are used to account for financial resources to be used for the acquisition, construction, or repair of Parks facilities. These funds, combined with the Special Revenue Funds, are reported as Non-Major Governmental Funds for financial statement purposes. Special Revenue Funds Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. All special revenue funds are considered non-major, and both the budgets and financial statements are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Enterprise Funds Enterprise funds account for the acquisition, operation, and maintenance of government facilities and services that are self-supported by user fees. The budgets are prepared using the modified accrual basis of accounting and the current financial resources measurement focus. The budget measures the net change in working capital (current assets less current liabilities). Enterprise Fund financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting, where revenues are recorded when earned. Expenses are recorded when a liability is incurred. The City’s enterprise funds are listed below.  Major Enterprise Funds o The Electric Fund accounts for the activities necessary to provide electric services to the residents of the City. These activities include administration, distribution system operations and maintenance, transmission system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for separately as an internal service fund. o The Water Fund accounts for the activities necessary to provide water services to the residents of the City. These activities include administrative services, water production and distribution system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund. o The Wastewater Fund accounts for the activities necessary to provide sewer collection and treatment services to the residents of the City. These activities include administrative services, wastewater system operations and maintenance, capital improvements, financing, and related debt service. Billing and collection services are accounted for as an internal service fund.  Non-Major Enterprise Funds o The City’s Solid Waste Fund and Northgate Parking Fund are non-major enterprise funds. 27 Internal Service Funds Internal service funds account for services provided to other departments within the City. The funds are considered non-major and the budgets are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Budget Document Organization This book is presented in four sections: Executive Summary, Operating Funds, Capital Projects, and related Appendices.  Executive Summary o Includes the Transmittal Letter and Executive Summary. The Executive Summary section provides a general overview of the budget and identifies key changes from the prior year. o Net Budget Expenditure Comparison is a two- year summary comparison of total approved budgeted expenditures by fund, net of interfund transfers in/out. This analysis compares the original approved budgets of the fiscal years in question. The comparison includes both departmental operating and fund-level non-operating expenses (e.g., transfers, debt service payments, etc.) o All Funds Operations & Maintenance Summary presents only operating costs by fund. These costs include prior year actuals, current year revised budget and year-end estimate, the base budget, SLAs, and the total budget. The summary also presents the percentage change from the current year revised budget to the current budget. This report contains expenditures by classification and shows the personnel count by fund.  Operating Funds Sections o An overview of various services provided and resources available organized by major fund type (Governmental, Enterprise, Special Revenue, Capital Projects, and Internal Service). o Major Fund operating summary which includes:  Actual prior year (FY20) revenues and expenses (operational and non-departmental).  FY21 revised budget through Budget Amendment #3  FY21 revenue and expenditure year-end estimates as of April 30, 2021  FY22 Base Budget.  FY22 Service Level Adjustments (SLAs).  FY22 Budget.  Percentage change in the Budget year over year (FY21 to FY22). o Departmental detail for each operating fund which includes:  A departmental overview,  A departmental fund summary which includes:  Financial details of each department division.  Summary of expenditures by functional classification type (e.g., salaries, supplies, maintenance, purchased services, etc.).  Summary of full-time equivalent personnel (FTE’s) within the department.  A departmental organization chart,  A departmental strategic plan which includes: 28  The mission statement and primary services of that department,  Top departmental goals for the coming year stating the goal, issues, plan of action, and Council Strategic Initiative addressed by the goal.  Specific key performance indicators to measure departmental service levels.  Capital Projects Section o Capital Projects (CIP) summaries include:  A narrative description of the ongoing projects  A five-year summary of the plan including:  Budget appropriations from inception with FY22 appropriations listed separately  Projected expenditures from inception with FY21 through FY26 listed separately by year.  Estimated additional future years O&M costs anticipated for each major capital project.  Appendices o Detailed supplemental schedules of personnel, major revenues, debt schedules, and Service Level Adjustments (SLAs) o Supplemental information to meet specific Charter requirements o Fiscal and Budgetary Policies o Statistical overviews of the community including population, demographics, economic characteristics, and principal taxpayers o Glossary 29 City of College Station All Funds Operations and Maintenance Summary EXPENDITURE BY FUND FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 General Fund 82,344,836$ 89,744,101$ 86,593,278$ 96,942,249$ 8.02%Property Casualty Fund 226,427 228,119 231,524 228,343 0.10%Employee Benefits Fund 72,301 72,404 80,666 79,275 9.49%Workers Comp Fund 156,331 165,201 161,406 167,334 1.29%Utility Customer Service Fund 2,811,190 3,300,351 3,173,672 3,662,302 10.97%Fleet Maintenance Fund 2,437,834 2,681,143 2,487,310 2,739,192 2.17%Court Security Fund 50,176 53,406 49,505 49,199 -7.88%Juvenile Case Manager Fund 95,705 60,400 63,025 7,025 -88.37%Hotel Tax Fund 415,271 4,031,345 2,597,335 3,873,092 -3.93%Community Development Fund 1,973,863 3,301,744 3,301,744 2,026,849 -38.61%Drainage Fund 1,546,539 1,715,505 1,581,861 1,770,197 3.19%Northgate Fund 693,982 841,860 845,953 960,628 14.11%Electric Fund 69,241,897 126,774,947 124,784,845 77,360,325 -38.98%Water Fund 6,215,138 6,755,067 6,714,673 6,699,831 -0.82%Wastewater Fund 5,856,418 6,586,670 6,330,002 7,052,882 7.08%Solid Waste Fund 8,740,107 8,282,836 8,210,364 8,919,306 7.68% TOTAL 182,878,014$ 254,595,099$ 247,207,163$ 212,538,029$ -16.52% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 73,674,312 80,420,272 77,318,820 83,857,788 4.27% Health Insurance 11,107,035 11,580,799 11,185,841 12,958,180 11.89%Supplies 6,152,667 7,964,592 7,656,776 7,957,001 -0.10%Maintenance 7,105,991 7,834,688 7,779,386 8,653,177 10.45%Purchased Services 25,988,210 32,147,792 31,079,249 32,990,241 2.62%Legal Notices 26,909 38,574 36,156 40,274 4.41%Purchase Power/Wheeling 57,613,444 113,703,000 111,103,889 63,763,000 -43.92%Capital Outlay 1,209,446 905,383 1,047,045 2,318,368 156.06% TOTAL 182,878,014$ 254,595,099$ 247,207,163$ 212,538,029$ -16.52% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 General Fund 691.45 690.95 697.70 0.98%Property Casualty Fund 2.50 2.50 2.50 0.00%Employee Benefits Fund 1.00 1.00 1.00 0.00%Workers Comp Fund 1.50 1.50 1.50 0.00%Utility Customer Service Fund 20.00 20.00 20.00 0.00%Fleet Maintenance Fund 17.00 17.00 18.00 5.88%Court Security Fund 0.50 0.50 0.50 0.00%Juvenile Case Manager Fund 1.25 0.75 - -100.00%Hotel Tax Fund 13.30 14.30 14.30 0.00%Community Development Fund 4.00 4.00 4.00 0.00%Drainage Fund 18.00 18.00 18.00 0.00%Northgate Fund 7.00 7.00 7.00 0.00%Electric Fund 89.00 89.00 89.00 0.00%Water Fund 44.00 43.00 43.00 0.00%Wastewater Fund 46.00 47.00 47.00 0.00%Solid Waste Fund 41.00 41.00 42.00 2.44% TOTAL 997.50 997.50 1,005.50 0.80% 30 General Fund The General Fund is the chief operating fund and primary governmental fund of the City of College Station that includes: Police, Fire, Public Works, Parks and Recreation, Planning and Development, Information Technology, Fiscal Services, and General Government. During the budget process, the General Fund receives significant review from City staff, City Council, and the citizens. The General Fund is viewed as the “backbone” of public service since it supports the largest number of critical issues and services affecting the community. Fiscal and Budgetary Policy serves as a guide to enable the City to achieve a long-term stable and positive financial condition for the City. Revenues Revenue projections are based on historical trends and consider economic variables that impact the City’s revenue stream. Appendix D provides historical data on all General Fund revenue categories. Major revenue estimates and assumptions are explained below. •Property (Ad Valorem) Taxes –levied based on appraised value of property as determined by the Brazos Central Appraisal District. Anticipated revenues are based on the O&M tax rate per $100 valuation. Property tax revenue accounts for 34.8% of the total General Fund revenue. •Sales Tax – includes sales tax and mixed beverage taxes. Revenue estimates are based on analysis of historical revenues and expected future retail sales, employment, and economic factors. Sales tax is the second-largest revenue stream in the General Fund accounting for 36.2% of total revenue. •Other Taxes – includes franchise taxes for phone, cable, oil and gas, and natural gas. •Licenses and Permits - consists primarily of Planning and Development permits with an expected increase in FY22 vs the FY21 budget. •Charges for Services – includes miscellaneous charges and fees from various departments within the General Fund, including Police, Fire, and Parks and Recreation. The FY22 budget for Charges and Services is higher than the FY21 budget due to pre-COVID-19 levels for development fees. •Fines, Forfeits, and Penalties - mostly includes ticket and court fines from Municipal Court generated primarily through traffic citations. Fines, forfeits, and penalties are projected to increase in FY22 primarily due to an increase in traffic to pre-pandemic levels. •Intergovernmental Revenues - reimbursements from Easterwood Airport, Texas A&M University, and College Station Independent School District for traffic control and various state and federal agreements are included as Intergovernmental Revenue. Reimbursements from the City of Bryan, Texas A&M University, and Brazos County for a portion of the Joint Emergency Operations Center’s Staff Assistant position are also reflected here as revenue. •Investment Earnings - estimated based on average fund balance and the interest rate on the pooled cash account. •Utility Transfers to the General Fund –transfers are in-lieu of franchise fee revenue since the City owns the utilities. •Miscellaneous Revenues – includes such items as proceeds from sales of real estate, sale of scrap metal, and other miscellaneous non-operating revenue. 31 Expenditures Operating expenditures are approved to increase in FY22 primarily due to the release of the FY21 hiring freeze, the return of COVID-19 reductions to operations, pay plan, and the addition of new personnel and vehicles. A total of 697.7 positions are budgeted in the FY22 General Fund budget. A full listing of personnel can be found in Appendix C. There are departmental summaries for each function of the General Fund that detail expenditures by classifications. Non-departmental expenditures include: •Interfund transfers includes both transfers into the General Fund as well as transfers out of the General Fund to other funds. •General and administrative transfers that reflect the recovery of the costs associated with the administrative services provided by departments within the General Fund to other funds. •Public Agency funding – funding for other community agencies. •Consulting Services – tax collections and data analytics assistance. •Capital Outlay/Project Transfers – cash for capital purchases. •Contingency Appendix I contains a detail discussion of non-departmental expenditures. General Fund approved budget is a decrease in fund balance due to the planned one-time expenditures. Projected ending fund balance will meet reserve requirements in accordance with the City’s fiscal and budgetary policy. 32 City of College Station General Fund Summary FY21 FY21 FY22 % Change FY20 Revised Year-End Approved Budget Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance $26,305,312 $33,572,361 $33,572,361 $38,769,877 Revenues Ad Valorem Taxes $30,057,676 $31,018,213 $31,018,213 $32,416,701 4.51% Sales Tax 29,951,108 25,620,386 32,724,809 33,694,435 31.51% Other Taxes 2,454,815 2,188,400 2,482,008 2,507,000 14.56% Charges for Services 3,654,910 3,500,445 4,202,587 3,981,098 13.73% Fines and Penalties 2,946,519 1,849,000 2,246,176 2,340,000 26.55% Licenses and Permits 1,978,515 1,341,000 2,108,742 1,779,000 32.66% Rents, Royalties and Contributions 100,408 173,045 521,232 571,331 230.16% Contributions 251 - 2,024 2,000 - Other Revenue 168,609 191,030 238,317 241,000 26.16% Intergovernmental 1,117,728 592,661 6,111,132 949,641 60.23% Utility Transfer 13,056,000 14,907,000 14,907,000 14,484,700 -2.83% Investment Earnings 248,210 290,000 66,594 97,000 -66.55% Misc Non-Operating 208,362 128,722 145,633 147,000 14.20% Gain (Loss) on Sale of Assets 1,404,492 - 5,337 3,176,780 - Total Revenues $87,347,602 $81,799,902 $96,779,804 $96,387,686 17.83% Total Funds Available $113,652,914 $115,372,263 $130,352,165 $135,157,563 17.15% Expenditures: Police Dept $23,859,129 $25,159,671 $23,952,310 $26,456,384 5.15% Fire Dept 19,942,705 20,726,740 20,564,032 22,001,090 6.15% Public Works Dept 8,690,386 8,495,687 8,191,299 9,009,117 6.04% PARD and Rec Programs 7,848,523 9,324,687 9,033,932 9,611,094 3.07% Library 1,267,417 1,295,524 1,296,122 1,420,430 9.64% Planning and Development 4,112,984 4,570,930 4,018,053 4,580,097 0.20% IT 5,467,433 6,549,650 6,561,055 6,895,062 5.27% Fiscal Services Dept 4,430,176 4,797,871 4,401,863 4,956,496 3.31% General Government Dept 6,726,082 8,329,777 8,081,048 8,744,420 4.98% Pay Plan Contingency - 493,564 493,564 3,268,059 562.13% Total Operating Expenditures $82,344,836 $89,744,101 $86,593,278 $96,942,249 8.02% Transfers: Transfers In (2,352,065) (5,019,432) (4,942,182) (3,092,179) -38.40% G&A Transfers In (5,956,166) (6,496,675) (6,496,675) (6,309,315) -2.88% Transfers Out 2,271,840 6,809,675 6,809,675 1,161,205 -82.95% G&A Transfers Out 202,716 148,906 148,906 - -100.00% Capital Transfers Out 756,581 500,000 500,000 4,085,525 717.11% Total Transfers (Sources) Uses (5,077,094) (4,057,526) (3,980,276) (4,154,764) 2.40% Other (Sources) Uses Public Agency 1,623,437 1,564,017 1,564,017 1,646,328 5.26% Consulting Services 9,000 101,000 101,000 62,750 -37.87% Capital Outlay 979,737 4,232,717 4,232,717 2,987,099 -29.43% Other 279,939 1,387,132 1,411,942 7,605 -99.45% Contingency - 34,215 34,215 385,000 1025.24% Total Other (Sources) Uses 2,892,113 7,319,081 7,343,891 5,088,782 -30.47% Total Expenditures & Transfers $80,159,855 $93,005,656 $89,956,893 $97,876,267 5.24% Total Increase (Decrease)*$7,187,747 ($11,205,754)$6,822,911 ($1,488,581) Measurement Focus Increase (Decrease)79,302 (1,625,395) (1,625,395) Ending Assigned and Unassigned Fund Balance $33,572,361 $20,741,212 $38,769,877 $37,281,296 * Total FY22 Approved Budget change includes 1-time expenses. 33 # REF! # REF! Ad Valorem Taxes 34.78% Sales Tax 36.15% Other Taxes 2.69% Charges for Services 4.27% Fines & Penalties 2.50% Licenses & Permits 1.91% Rents, Royalties and Contributions 0.61% Other Revenue 0.26% Intergovernmental 1.02% Utility Transfer 15.54% Investment Income 0.11% Misc Non-Operating 0.16% General Fund -Revenues Police Dept 27.59% Fire Dept 22.79% Public Works Dept 9.01% Parks & Recreation Dept and Recreation Programs 10.20% Library 1.50% Planning & Development Sv Dept 4.72% Information Technology Dept 7.18% Fiscal Services Dept 5.26%General Government Dept 9.15% Pay Plan Contingency 2.60% General Fund -Department Expenditures 34 City of College Station General Fund Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Police 23,859,129$ 25,159,671$ 23,952,310$ 26,456,384$ 5.15%Fire 19,942,705 20,726,740 20,564,032 22,001,090 6.15%Public Works 8,690,386 8,495,687 8,191,299 9,009,117 6.04%Parks and Recreation 7,848,523 9,324,687 9,033,932 9,611,094 3.07%Library 1,267,417 1,295,524 1,296,122 1,420,430 9.64%Planning and Development Services 4,112,984 4,570,930 4,018,053 4,580,097 0.20%Information Technology 5,467,433 6,549,650 6,561,055 6,895,062 5.27%Fiscal Services 4,430,176 4,797,871 4,401,863 4,956,496 3.31%General Government 6,726,082 8,329,777 8,081,048 8,744,420 4.98%Pay Plan Contingency - 493,564 493,564 3,268,059 562.13% TOTAL 82,344,836$ 89,744,101$ 86,593,278$ 96,942,249$ 8.02% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 54,326,229$ 58,549,647$ 55,948,710$ 59,126,154$ 0.98% Health Insurance 7,801,138 8,107,049 7,755,553 8,961,078 10.53%Supplies 2,470,229 3,299,966 3,078,873 3,523,415 6.77%Maintenance 5,480,350 5,968,290 6,012,497 6,663,726 11.65%Purchased Services 11,666,300 12,966,302 12,796,410 14,232,817 9.77%Capital Outlay 600,591 359,283 507,671 1,167,000 224.81%Pay Plan Contingency - 493,564 493,564 3,268,059 562.13% TOTAL 82,344,836$ 89,744,101$ 86,593,278$ 96,942,249$ 8.02% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Police 220.00 220.00 223.00 1.36%Fire 166.00 166.00 166.00 0.00%Public Works ***60.00 51.00 51.00 0.00%Parks and Recreation 68.70 67.70 67.70 0.00%Library - - - -Planning and Development Services 45.00 45.00 45.00 0.00%Information Technology 31.25 31.25 31.25 0.00%Fiscal Services 46.00 46.50 47.25 1.61%General Government ***54.50 63.50 66.50 4.72% TOTAL 691.45 690.95 697.70 0.98% ***Capital Projects Operations Division was moved from Public Works to the General Government Department in FY21. 35 City of College Station General Fund Five Year Forecast FY21 FY22 Year-End Approved FY23 FY24 FY25 FY26 Estimate Budget Forecasted Forecasted Forecasted Forecasted Beginning Fund Balance $33,572,361 $38,769,877 $37,281,296 $37,490,779 $37,870,577 $38,858,359 Total Revenues 96,779,804 96,387,686 95,631,616 98,161,244 101,290,225 104,246,237 Total Funds Available $130,352,165 $135,157,563 $132,912,911 $135,652,023 $139,160,802 $143,104,596 Total Operating Expenditures 86,593,278 96,942,249 98,958,215 101,479,571 104,082,174 106,768,892 Total Transfers (Sources) Uses (3,980,276) (4,154,764) (8,590,489) (8,801,872) (9,019,269) (9,242,856) Total Other (Sources) Uses 7,343,891 5,088,782 5,054,406 5,103,746 5,239,538 5,298,087 Total Expenditures & Transfers $89,956,893 $97,876,267 $95,422,133 $97,781,445 $100,302,443 $102,824,124 Total Increase (Decrease)*$6,822,911 (1,488,581) 209,483 379,798 987,782 1,422,114 Measurement Focus Increase (Decrease)(1,625,395) Ending Assigned and Unassigned Fund Balance $38,769,877 $37,281,296 $37,490,779 $37,870,577 $38,858,359 $40,280,473 Add: Assigned Fund Balances Reserve for Future Operational Needs 2,310,000 3,809,570 5,315,879 6,829,096 8,349,393 9,876,948 Future Midtown Construction**625,000 - - - - - Additional reserve for Bond Rating 2,911,895 3,060,931 3,120,379 3,197,500 3,279,651 3,362,009 Tyler Technology Credit 196,460 196,460 196,460 - - - Software Replacement - 2,000,000 2,000,000 2,000,000 2,000,000 - Court Software Replacement 379,444 379,444 - - - - Future Economic Development - 150,000 150,000 150,000 150,000 150,000 Misc Council Requests - 275,000 - - - - Assigned Fund Balance 6,422,799 9,871,405 10,782,718 12,176,596 13,779,044 13,388,957 Ending Unassigned Fund Balance $32,347,078 $27,409,891 $26,708,061 $25,693,982 $25,079,315 $26,891,516 * Total FY22 Budget change includes 1-time expenses. ** Included in FY22 Transfers Out (to capital projects). 36 POLICE DEPARTMENT CITY OF COLLEGE STATION City Manager Deputy City Manager Chief of Police Professional Standards Policy, Accreditation and Planning Internal Affairs Field Operations Bureau Chief Uniform Patrol Division K9 Unit Northgate Unit Traffic Operations Administrative Support Specialist Operational Support Bureau Chief Criminal Investigations Crime Analysis Joint Terrorism Task Force Training & Recruiting Special Operations Special Events Community Enhancement Public Information Budget Adminstrative Support and Grants Administrative Services Bureau Chief Technical Services Public Safety Communications Information Services Support Services 37 Police Department The Police Department provides services that help keep the community safe. Services include police patrol with certified police officers who are assigned to specific areas of the City and who are equipped with police vehicles and all necessary equipment; criminal investigation for the investigation of reported crimes; animal control; communications and emergency medical dispatch support for police, fire, and EMS; and a recruiting and training division that serves as a support and training function for the Department. The Police Department has identified several areas that are vital to the continued success of the department: continuing effective recruitment and retention; balancing growth of the organization to anticipate growth and needs of the City; and maintaining existing service levels. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI 4 marked Tahoes & 2 Unmarked Vehicles $ 176,115 $ 41,660 $ 217,775 Goal 1 KPI 2 Overtime for City Hall Security - 181,021 181,021 N/A N/A 2 Detective Officers & 2 Vehicles 137,434 204,128 341,562 Goal 1 KPI 1 1 Detective Sergeant & 1 Vehicle 58,400 124,900 183,200 Goal 1 KPI 1 CSTEP Ticket Writer - 7,180 7,180 Goal 1 KPI 1 Return COVID Reductions - 186,750 186,750 N/A N/A Police SLA Total $371,949 $738,459 $1,110,408 •Moving four existing Tahoes from unmarked vehicles to patrol vehicles and replacing them with two new unmarked vehicles. This will better suit the department’s needs and ensure patrol vehicle availability during events like Winter Storm Uri. •The new City Hall will be open to the public and frequently used by citizens, therefore a security presence will be needed. The security will be provided by existing patrol officers in the Department. •Legislation such as the Michael Morton Act has led to prosecutors demanding much more information before they will consider a case for prosecution. These demands have increased the amount of work that must go into a case. This, coupled with the general growth of the City, has led to increased caseloads. The addition of two detectives will assist in meeting these demands. •Best practices in policing recommend a span of control of approximately 6-8 persons reporting to each sergeant. The police department is already at this maximum. By adding two new detective officers, an additional Police Sergeant will be necessary. •The recurring costs for the CSTEP Ticket Writers will be funded through the Department’s budget. One- time costs are being funded through the Police Seizure Fund. 38 City of College Station Police Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Police Administration 1,350,191$ 1,339,796$ 1,266,957$ 1,492,165$ 11.37%Uniform Patrol 11,158,405 11,850,916 11,436,445 12,396,184 4.60%Criminal Investigation 3,292,793 3,503,757 3,561,232 3,764,716 7.45%Recruiting & Training 1,063,274 1,226,085 1,023,829 1,256,424 2.47%Support Services 3,054,191 3,169,992 3,089,761 3,660,918 15.49%Communications 1,910,521 2,041,576 1,725,463 1,956,199 -4.18%Special Operations 265,869 250,384 267,995 272,716 8.92%Information Services 571,822 644,119 598,979 617,309 -4.16%Community Enhancement 1,023,412 966,067 811,081 862,998 -10.67%PD Technology 168,652 166,979 170,568 176,753 5.85% TOTAL 23,859,129$ 25,159,671$ 23,952,310$ 26,456,384$ 5.15% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 18,130,288$ 19,273,203$ 18,225,947$ 19,446,392$ 0.90% Health Insurance 2,507,830 2,585,324 2,431,037 2,861,638 10.69%Supplies 680,186 738,831 708,660 1,050,693 42.21%Maintenance 426,172 431,023 428,877 449,930 4.39%Purchased Services 2,054,114 2,070,750 2,097,249 2,496,231 20.55% Capital Outlay 60,540 60,540 60,540 151,500 150.25% TOTAL 23,859,129$ 25,159,671$ 23,952,310$ 26,456,384$ 5.15% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Police Administration 14.00 10.00 10.00 0.00%Uniform Patrol 106.00 109.00 109.00 0.00%Criminal Investigation 33.00 34.00 37.00 8.82%Recruiting & Training 9.00 10.00 10.00 0.00%Support Services 8.00 8.00 8.00 0.00%Communications 28.00 28.00 28.00 0.00%Special Operations 1.00 - - -Information Services 10.00 10.00 10.00 0.00%Community Enhancement 9.00 9.00 9.00 0.00%PD Technology 2.00 2.00 2.00 0.00% TOTAL 220.00 220.00 223.00 1.36% 39 POLICE DEPARTMENT STRATEGIC PLAN I. Mission Statement To protect and serve with excellence. II. Top Departmental Goals 1. Goal: Reduce Crime a. Issue: One of our key goals as a Police Department is crime reduction. As the city grows and becomes more diverse, the types and frequency of crime also increases. These increased demands challenge our limited staffing in the communications center and on patrol. The outcome is more reactive work with limited time for pro-active crime prevention strategies. The Criminal Investigations Division also feels the strain as the complexity of the investigations has become more technology driven. b. Plan of Action: Commit to a long-term plan to increase sworn and professional civilian staffing resources to recommended levels. Annually re-evaluate department needs using the same quantitative methodology as was used to create the initial report for sworn staffing. c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity 2. Goal: Reduce the Fear of Crime a. Issue: Reducing the fear of crime is correlated to reducing crime and the same factors can impact both variables. While crime reduction is our first priority, reduction of the fear of crime is also important to our citizens and visitors. It is important that we provide an accurate picture of the crime in our community. b. Plan of Action: We have employed several strategies to accomplish reducing the fear of crime in the community. We have and will continue to utilize our Community Enhancement Unit to keep our officers informed of crime trends. The social media officer will continue to work with the community on awareness of crime and strategies to help harden the target, so they don’t become victims. c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity 3. Goal: Build and Maintain Effective Partnerships a. Issue: Police work stands upon a foundation of public trust. In order to build and maintain that trust, we must continually build and maintain effective partnerships with our community. b. Plan of Action: We will continue to utilize a variety of opportunities to engage our community. In order to best achieve this goal, our department will focus our efforts to build partnerships through all staff in the organization. We will need to continue the pursuit of necessary staffing to enable the proactive time necessary to best facilitate the success in achieving this goal. c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity 4. Goal: Improve the Overall Quality of Life in the Community a. Issue: The citizens of College Station have become accustomed to a high-quality service from their police department. The service level we provide is what builds the partnerships necessary for our success and these partnerships help us reduce crime 40 and the fear of crime. However, as growth and demands of the City continue to increase and resources required to respond to these demands falls short, we must look for ways to change our service delivery models in order to be able to sustain core services. b. Plan of Action: We continue to identify efficiencies in order to respond to the increasing demands of the City. We continually work to identify tasks that police assistants are able to complete. Many of these tasks have traditionally been performed by police officers, but by reassigning them to Police Assistants, we have freed up officer time to refocus on the needs of the community. c. Strategic Initiative(s): Core Services & Infrastructure, Neighborhood Integrity 41 POLICE DEPARTMENT KEY PERFORMANCE INDICATORS Criminal Investigations Case Clearance Rates The Criminal Investigation Division is comprised of Detective and Police Assistants who are assigned a variety of cases. The cases are investigated and at the conclusion of the investigation, one of the following terms are utilized to classify how the case was closed: Inactive, Exceptionally Cleared, Cleared by Arrest, and Unfounded. Each term has different attributes to help explain why or how the case was closed in the manner it was. Of those terms, Inactive cases are never considered “cleared” and act against the clearance rate for the division. Our goal is to achieve a case clearance rate of sixty-five percent of assigned cases, although a wide variety of variables such as spikes in reported crimes, major investigations, or staffing attrition negatively impact our ability to consistently achieve the goal. Due to the carry over factor of criminal cases, these metrics are an aggregate average for the last four quarters. Strategic Goal: City Council Goal III - Core Services and infastructure Officer response times to priority one calls The police patrol staff are assigned to sectors within the city and are responsible for patrolling these sectors proactively between calls for service. Priority one calls, such as in progress theft, assault and burglaries as well as 911 emergencies are dispatched to officers closest to the call. The response time goal is to respond and arrive within 6 minutes thirty seconds to each of these calls. The response times are impacted by current demands at the time of the call, traffic congestion during the response, and staffing limitations. Objective: City Council Goal III - Core Services and infastructure Percent of 911 calls answered within 10 seconds The police communications center is tasked with answering all emergency and non- emergency calls that come into the police department. On average, the communication center answers approximately 17,000 telephone calls per month. Of these calls, approximately 3,400 were received through the 911 emergency line. The communication center maintains a goal of answering 96% of these emergency calls within 10 seconds. Factors that impact this effort are demands at the time of the call and staffing limitations in the communications center. Objective: City Council Goal III - Core Services and infastructure 62.6 56.5 63.3 59.3 69.3 65.0 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of cases clearedGoal: 65 Percent 6.0 6.0 6.0 6.1 6.4 6.5 5.9 6.0 6.1 6.2 6.3 6.4 6.5 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Response timeGoal: 6.5 minutes 98.0 96.0 96.0 94.0 97.0 96.0 90.0 91.0 92.0 93.0 94.0 95.0 96.0 97.0 98.0 99.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage answered within 10 secondsGoal: 96 Percent 42 FIRE DEPARTMENT CITY OF COLLEGE STATION City Manager Deputy City Manager Fire Chief Emergency Management Coordinator Staff Assistant Assistant Chief Administration & Support Business Specialist Battalion Chief Admin Captain Accreditation Recruiting /PIO Contracts Procurement Supply Quartermaster Battalion Chief Training & Compliance Battalion Chief EMS & Safety Assistant Chief Operations A-Shift Battalion Chief Captains Driver/Operators Paramedic IIs Firefighters B-Shift Battalion Chief Captains Driver/Operators Paramedic IIs Firefighters C-Shift Battalion Chief Captains Driver/Operators Paramedic IIs Firefighters Fire Marshal Deputy Fire Marshals Fire Inspector Community Risk Reduction 43 Fire Department The Fire Department provides fire, emergency medical services (EMS), and specialized rescue to the City of College Station. The department has an automatic aid plan for fire and EMS with the Bryan Fire Department. The department is responsible for fire suppression on Texas A&M University’s main campus and provides services to rural areas of Brazos County through mutual aid or contractual agreements. Fire Department contains: 166 employees consisting of 147 firefighters and paramedics on shift and 19 staff positions, 16 staffed emergency response vehicles that include ladder trucks, ambulances, and engines, responding from six stations throughout the City. Cross-staffed specialized rescue vehicles include hazmat, wildland, and water rescue. The basic services provided by the Fire Department include: •Fire response •Emergency medical response •Community risk reduction, including fire prevention services, commercial fire and life safety inspections and fire prevention training at local schools and various functions •Hazardous material response •Arson investigation •Emergency management The FY22 budget includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI 5th ambulance - Overtime Staffing $ 432,515 $ 423,116 $ 855,631 Goal 2 KPI 3 Diesel Exhaust Removal System @ Stations 3 &5 95,000 5,000 100,000 Goal 1 N/A Return COVID Reductions - 112,500 112,500 N/A N/A Fire Department SLAs Total $ 527,515 $ 540,616 $1,068,131 •In 2012, the City added a fourth staffed ambulance to serve the citizens of College Station. The FY22 approved SLA will add a fifth ambulance to meet community growth and emergency medical services needs. The most effective deployment strategy would be to staff this additional unit with overtime from existing personnel for five days per week, twelve hours per day rather than hiring additional personnel. •Fire department is requesting funds to have the diesel exhaust removal system installed in Fire Stations 3 & 5. In 2020, the system was installed in stations 1, 2, & 4 with use of the Assistance to Firefighters Grant. This grant is not available for the remaining three fire stations. Exhaust removal systems reduce daily exposure to carcinogens in diesel fumes and particulates. 44 City of College Station Fire Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Fire Administration 1,012,457$ -$ -$ 1,459,489$ 100.00%Emergency Management 277,570 288,590 371,078 421,666 46.11%Emergency Operations 17,439,550 20,438,150 20,192,468 19,285,195 -5.64%Fire Prevention 799,664 - 394 834,741 100.00%Fire Training 413,464 - 92 - - TOTAL 19,942,705$ 20,726,740$ 20,564,032$ 22,001,090$ 6.15% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 14,974,904$ 15,617,054$ 15,556,838$ 15,926,669$ 1.98% Health Insurance 1,910,794 1,927,672 1,951,439 2,107,297 9.32%Supplies 602,644 757,497 654,528 779,582 2.92%Maintenance 592,788 382,898 377,422 404,190 5.56%Purchased Services 1,861,576 2,041,619 2,004,405 2,258,353 10.62% Capital Outlay - - 19,400 525,000 100.00% TOTAL 19,942,705$ 20,726,740$ 20,564,032$ 22,001,090$ 6.15% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Fire Administration 8.00 - 10.00 100.00%Emergency Management 2.00 2.00 2.00 0.00%Emergency Operations 150.00 164.00 147.00 -10.37%Fire Prevention 6.00 - 7.00 100.00% TOTAL 166.00 166.00 166.00 0.00% 45 FIRE DEPARTMENT STRATEGIC PLAN I. Mission Statement CSFD continually reduces risk in our community through fire and health safety education, fire prevention and investigation, emergency management, and special event operations. We increase operational readiness through training, quality improvement, and data-driven decision making. We respond to and effectively mitigate calls for medical service, fire suppression, and specialized rescue. We collaborate with our community partners to achieve this mission: We demonstrate Excellence Through Service. II. Top Departmental Goals 1. Goal: Firefighter Safety a. Issues: Staffing, health and wellness, training, and high-speed roadway safety alternatives b. Action Plan: • Staffing – Increase to 4-member engines, add a 2nd battalion chief, incident command techs. • Health and wellness – Conduct annual medical, cancer, and behavioral screenings. • Diesel exhaust removal systems – Retrofit Stations 3, 5, and 6. • Training – Conduct initial Active Attack Integrated Response and Fireground Survival Training. Continue BlueCard Incident Command training. Build a cadre of in-house instructors. • High-speed roadway safety – Invest in alternative helmet styles and a cross- staffed crash attenuator response vehicle. c. City Council Strategic Initiative(s): Core Services and Infrastructure 2. Goal: Customer Service a. Issues: Deployment, service-delivery training, professional development, and community engagement. b. Action Plan: • Deployment – Staff and deploy a 5th ambulance. Add a 3rd reserve ambulance • Service-delivery training – Train and maintain adequate Firefighter Paramedics to meet daily staffing requirements. • Professional development – Invest in hand-on EMS service delivery training • Community engagement – Education and inform the community through social and traditional media, conduct home safety surveys, build partnerships, and attend community events. c. City Council Strategic Initiative(s): Core Services and Infrastructure 46 3. Goal: Fiscal Responsibility a. Issues: Operate within annual approved budget, evaluate contractual agreements and obligations, promote a bond election for Station 7, and increase retention of department members. b. Action Plan: • Operate within budget – Develop realistic spending plans, monitor and track spending, ensure initial and ongoing funding for new programs, and seek alternative funding sources. • Evaluate contracts and agreements – Promote a financial partnership with TAMU for emergency services. Negotiate the automatic aid agreement with the City of Bryan based on tiered acuity to prioritize critical calls and maintain resource allocation. Evaluate the reimbursement processes for TIFMAS, TTF-1, EMTF-7, TAMU, and special event standbys. • Promote a bond election – Provide information for Station 7 location, design, and initial equipment. Seek citizen engagement. • Increase retention of department members – Recruit and hire employees with ties to the BCS community. Maintain competitive salary and benefits in all ranks based on the entire industry market. Provide specialized teams and advanced learning opportunities. Engage employees and families. Celebrate individual success and milestones. c. City Council Strategic Initiative(s): Core Services and Infrastructure 47 FIRE DEPARTMENT KEY PERFORMANCE INDICATORS Staffing Expenses due to Vacancies and Training This KPI measures roster vacancy impacts on overtime expenses. By maintaining a robust roster, the department lowers overtime expenses.The department measures the percentage of a full roster (166 personnel) and overtime costs due to staffing shortages and training. Strategic Goal: City Council Goal: I-Good Governance, II-Financial Sustainability, & III-Core Services and 90th Percentile Total Response Time by District Benchmarked Against NFPA 1710 Standards This KPI measures the time difference between the College Station Fire Department’s performance and national standards. National Fire Protection Association (NFPA) 1710, Standard for the Organization and Deployment of Fire Suppression Operations, Emergency Medical Operations, and Special Operations to the Public by Career Fire Departments, sets benchmarks for fire and EMS total response times. The department can measure total response times (call handling in dispatch + turn- out at the station + travel) to establish a baseline performance for each type of call. By lowering response times, CSFD will arrive on emergency scenes faster to begin treatment or stop the loss of property. Estimates are based on mean averages of previous quarters. Objective: City Council Goal III - Core Services and infastructure 90th Percentile Total Response Time by District Benchmarked Against NFPA 1710 Standards This KPI measures the time difference between the College Station Fire Department’s performance and national standards. National Fire Protection Association (NFPA) 1710, Standard for the Organization and Deployment of Fire Suppression Operations, Emergency Medical Operations, and Special Operations to the Public by Career Fire Departments, sets benchmarks for fire and EMS total response times. The department can measure total response times (call handling in dispatch + turn- out at the station + travel) to establish a baseline performance for each type of call. By lowering response times, CSFD will arrive on emergency scenes faster to begin treatment or stop the loss of property. Estimates are based on mean averages of previous quarters. Objective: City Council Goal III - Core Services and infastructure Ambulance Unavailability Alert 1 Benchmark: 24 hours. Alert Zero Benchmark: 3 Hours. Benchmark: 80% This KPI measures the amount of time, in hours per month, the City of College Station has only one of its four ambulances available to respond to 911 calls (Alert 1), and the amount of time zero ambulances are available to respond (Alert Zero). The department can improve this performance by planning for the strategic deployment of resources (personnel, apparatus, and stations) as College Station grows in population density and medical call volumes increase. By deploying additional ambulances, the department ensures units will be available and nearby when emergencies happen. The benchmarks for this KPI are less than 12 hours per month at Alert 1 and less than 3 hours per month at Alert Zero. Objective: City Council Goal III - Core Services and infastructure 04:46 05:21 05:55 06:30 07:04 07:39 08:13 08:48 09:22 09:57 10:32 FY20Qtr3 FY20Qtr4 FY21Qtr1 FY21Qtr2 FY21Qtr3 FY21Qtr4 Estimate EMS 90th Percentile Total Response Time Benchmark: 6 Minutes 30 Seconds District 1 District 2 District 3 District 4 District 5 District 6 NFPA 1710 Benchmark 0:04:57 0:05:40 0:06:24 0:07:07 0:07:50 0:08:33 0:09:16 0:10:00 0:10:43 FY20Qtr3 FY20Qtr4 FY21Qtr1 FY21Qtr2 FY21Qtr3 FY21Qtr4 Estimate Fire 90th Percentile Total Response Time Benchmark: 6 Minutes 24 Seconds District 1 District 2 District 3 District 4 District 5 District 6 NFPA 1710 Benchmark 0 20 40 60 80 100 120 FY20Qtr3 FY20Qtr4 FY21Qtr1 FY21Qtr2 FY21Qtr3 FY21Qtr4 EstimateHours per MonthAmbulance Unavailability ALERT 1 Benchmark: 36 hours. ALERT ZERO Benchmark: 9 Hours. Alert 1. Only 1 Ambulance Available Alert Zero. No Ambulances Available 36 hours per Quarter 9 Hours per Quarter Linear (Alert 1. Only 1 Ambulance Available )Linear (Alert Zero. No Ambulances Available) 86.0% 88.0% 90.0% 92.0% 94.0% 96.0% 98.0% 100.0% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4 Estimate $- $15,000 $30,000 $45,000 $60,000 $75,000 $90,000 $105,000 $120,000 $135,000 $150,000 % of Full Roster (166 Personnel)Overtime ExpensesStaffing Expenses due to Vacancies and Training Goal: Percent of Roster Filled: 97% Overtime expenses under $75,000 Overtime Expenses Overtime Benchmark % of Full Roster Roster Goal 48 PUBLIC WORKS CITY OF COLLEGE STATION City Manager Assistant City Manager Director City Traffic Engineer Traffic Engineering Traffic Signals Traffic Signs & Markings Assistant Director Operations Administration Drainage Maintenance Facility Maintenance Fleet Maintenance Landscape & Irrigation Maintenance Solid Waste & Recycling Collections Street Maintenance 49 Public Works Department The Public Works Department consists of the following divisions: Administration, Drainage Maintenance, Facility Maintenance, Fleet Maintenance, Landscape & Irrigation Maintenance, Solid Waste & Recycling Collections, Street Maintenance, Traffic Engineering, Traffic Signals, and Traffic Signs & Markings. Capital Projects Operations Division moved to the General Government Department in FY21. The department consists of 129 full-time equivalent employees with 51 being funded in the General Fund. The department also is funded by the Solid Waste Fund, Fleet Maintenance Fund, and the Drainage Utility Fund. FY22 budget includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Facility Maintenance – Corrective Increases $ 155,243 - $ 155,243 N/A N/A Traffic Calming 285,000 - 285,000 N/A N/A Landscape Tree Spade 60,000 - 60,000 Goal 4 N/A Signal Camera Replacement 38,400 - 38,400 N/A N/A Return COVID Reductions - 196,430 196,430 N/A N/A Public Works Department SLAs Total $ 538,643 $ 196,430 $ 735,073 •Public Works has requested corrective building funds for the eighth year of corrective measures for City facilities. •The Public Works Traffic Engineering Division budget annually receives funds to work with neighborhoods to develop and design their desired traffic calming plans. The FY22 Traffic Calming SLA requests the estimated funds needed to construct the traffic calming plans. This SLA supports the City’s strategic plan goal to improve safety and neighborhood integrity in the City. •Approved SLA for the purchase of a large tree spade that will provide the Landscaping division the proper tools to excavate and replant city owned trees. This SLA will support the department’s streetscape plan that will reduce cost and improve survivability of tree plantings. •Signal camera replacement funding is requested for the cameras utilized by Traffic Engineering and Traffic Signals to evaluate signal operations and mobility as well as accident investigation by the Police Department. 50 City of College Station Public Works Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Public Works Administration 703,059$ 777,233$ 813,669$ 812,203$ 4.50%Traffic Engineering 410,377 553,833 561,398 846,676 52.88%Facilities Maintenance 2,270,194 2,356,634 2,239,664 2,141,780 -9.12%Capital Projects ***939,528 - - - -Streets Maintenance 2,409,586 2,756,247 2,622,497 2,967,050 7.65%Traffic Signs and Markings 576,253 559,796 552,410 599,997 7.18%Landscape and Irrigation Maintenance 621,255 607,311 589,739 690,398 13.68%Traffic Signals 760,134 884,633 811,922 951,013 7.50% TOTAL 8,690,386$ 8,495,687$ 8,191,299$ 9,009,117$ 6.04% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 3,700,968$ 3,140,004$ 3,016,821$ 3,181,559$ 1.32% Health Insurance 644,709 596,008 545,277 655,075 9.91%Supplies 183,269 226,357 196,838 269,462 19.04%Maintenance 1,548,046 1,833,016 1,833,017 2,001,016 9.17%Purchased Services 2,435,558 2,700,302 2,599,346 2,557,006 -5.31% Capital Outlay 177,836 - - 345,000 100.00% TOTAL 8,690,386$ 8,495,687$ 8,191,299$ 9,009,117$ 6.04% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Public Works Administration 6.00 6.00 6.00 0.00%Traffic Engineering 3.00 3.00 3.00 0.00%Facilities Maintenance 9.00 9.00 9.00 0.00%Capital Projects ***9.00 - - -Streets Maintenance 20.00 19.00 19.00 0.00%Traffic Signs and Markings 4.00 4.00 4.00 0.00%Landscape and Irrigation Maintenance 3.00 4.00 4.00 0.00%Traffic Signals 6.00 6.00 6.00 0.00% TOTAL 60.00 51.00 51.00 0.00% ***Capital Projects Operations Division was moved from Public Works to the General Government Department in FY21. 51 PUBLIC WORKS DEPARTMENT STRATEGIC PLAN I. Mission Statement The Public Works Department will enhance the quality of life in College Station through effective and efficient management of infrastructure and excellence in customer service. I. Top Departmental Goals 1. Goal: Implement a routing software solution in the solid waste division a. Issue: Improve safety and efficiency in solid waste collections b. Plan of Action: Select best value solution through a proposal process c. Strategic Initiative(s): Core Services and Infrastructure 2. Goal: Complete facility asset register and asset condition inspections to implement facility asset management plan a. Issue: Budget for facility infrastructure maintenance and system replacement b. Plan of Action: Complete asset register and inspections utilizing mobile devices c. Strategic Initiative(s): Core Services and Infrastructure 3. Goal: Complete implementation of FASTER fleet software for each fleet technician a. Issue: Manage fleet assets, inventory, and productivity metrics b. Plan of Action: Purchase additional laptops for each Fleet Technician station c. Strategic Initiative(s): Core Services and Infrastructure 4. Goal: Ability to plant trees and relocate trees as part of the streetscape plan a. Issue: Reduce cost and improve survivability of tree plantings b. Plan of Action: Purchase and train on tree spade equipment c. Strategic Initiative(s): Core Services and Infrastructure 52 PUBLIC WORKS DEPARTMENT KEY PERFORMANCE INDICATORS Roadway Pavement Condition Index The pavement condition index (PCI) is a numerical index between 0 and 100, which is used to indicate the general condition of a roadway pavement. This measure is a network average PCI for residential, collector, and arterial roadways owned and maintained by the City of College Station. The reported measure includes pavement degradation over time, maintenance work, and roadway capital project completions. Objective: City Council Goal III - Core Services and Infrastructure Single Stream Residential Recycling Diversion Rate Single stream residential recycling is in place to divert recyclable materials from being landfilled. To calculate the diversion rate percentage, the total amount of municipal solid waste (provided by the Brazos Valley Solid Waste Management Agency, Inc.) and the total recycled material (provided by Brazos Valley Recycling, Inc.) are used. The diversion rate is the percentage of materials kept out of the landfill. Objective: City Council Goal III - Core Services and Infrastructure Time To Respond To Traffic Signal Error Traffic signals may experience errors due to weather events or equipment failure. It is imperative to return these traffic signals back to normal operation as quickly as possible. Traffic signals are monitored and traffic signal technicians are available 24/7 to address these errors. This measure is the time required for a technician to respond to a traffic signal issue. Strategic Goal: City Council Goal III - Core Services and Infrastructure 86 86 86 86 86 86 87 87 87 87 87 87 91 91 91 91 93 93 82 84 86 88 90 92 94 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Pavement Condition IndexGoal: 85 Residential Collector Arterial 28.0 35.0 29.0 21.0 30.0 33.0 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Diversion Rate (%)Goal: 30 Percent or Greater 30.0 34.0 39.0 51.0 36.0 45.0 0.0 10.0 20.0 30.0 40.0 50.0 60.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4MinutesGoal: Less than 60 Minutes 53 PARKS AND RECREATION CITY OF COLLEGE STATION City Manager Assistant City Manager Director Library Assistant Director Recreation Aquatics Community Centers Community Events Athletics and Tourism Athletics Tourism Marketing Administration Parks O&M East District South District West District Cemetery Projects and Assets GIS 54 Parks and Recreation Department The Parks and Recreation Department (PARD) is responsible for maintenance and improvement of 1,877 acres of parks and facilities spread throughout the city. This includes 35.5 miles of walking trails, 44 exercise stations, 58 play units, 28 swing structures, 3 dog parks, 1 skate park, 10 ponds, 2 pools, 2 splash pads, 3 community/recreation centers, a nature center, 2 municipal cemeteries and the Ringer Library. A listing of all City parks and the amenities offered at each park is included in the Appendix G-8. Administration Division is the primary point of contact for customers, provides administrative support to the department, graphics support, marketing and website administration, and Projects and Assets which coordinates the design and administration of capital improvement projects in the Parks General CIP Fund and Parkland Dedication Funds. Parks Operations and Cemetery Divisions are responsible for maintenance and operations of the City park facilities, athletic facilities, selected streetscape areas, the City Cemetery and the Memorial Cemetery. This division also provides support for special events, programs, and other city activities. Recreation Division is responsible for the City’s Special Events, Community, Recreation, and Aquatics Programs. Each program has a fully costed budget, which includes revenue, direct costs, and field costs. This division also coordinates Special Facilities-Heritage events. Additional budget, including a part-time position, is included in the City Secretary’s Office budget for Heritage events. Appendix K contains an overview of Recreation Program Revenues and Fee Recovery. Athletics and Tourism Division oversees all the City’s Sports programs, each of which has a fully costed budget, including revenue, direct costs, and field costs, This division is also tasked with attracting and hosting tourism events as well as assisting with tourism activities related to Economic Development. Successful tourism events include annual 7 on 7 tournaments, the Texas Amateur Athletic Federation’s (TAAF) Games of Texas, and Cowart Sports events. Larry J. Ringer Library operates in collaboration with the City of Bryan, which provides staffing for the Library. This building was renovated and reopened in 2019. 55 Departmental Response to COVID-19: Early into the COVID-19 pandemic, the City began taking steps to mitigate the loss of sales tax and other revenues. These mitigation strategies included requesting departments to cease all non-essential spending and a hiring freeze. With the issuance of the stay-at-home orders issued by the State of Texas and local ordinances, many special events, sports activities, and rec center programs had to be cancelled or scaled back. Beginning in summer 2021, programs and events continued as normal, and expenses and revenues are expected to be back to similar levels as well. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return Covid Reductions $ - $ 223,400 $ 223,400 N/A N/A CAPRA Reaccreditation 10,000 - 10,000 Goal 3 N/A Library Books 50,000 - 50,000 Goal 3 N/A PARD & Library SLA Total $ 60,000 $ 223,400 $ 293,400 Parks and Recreation has requested two SLAs. First is to be reaccredited by CAPRA (Commission for Accreditation of Park and Recreation Agencies). This is done every five years to maintain accreditation through the National Recreation and Parks Agency. Second is a request by the Bryan-College Station Library System to increase book supplies for the Larry J. Ringer Library. 56 City of College Station Parks and Recreation Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 PARD Administration 834,724$ 767,337$ 683,239$ 849,628$ 10.72%Recreation Administration 527,954 603,642 610,509 595,576 -1.34%Tourism Special Events 306,280 350,266 334,315 519,999 48.46%Tourism Athletics 50,768 164,986 146,136 199,105 20.68%Spec Facilities: Heritage Prog 5,050 2,246 2,246 - -100.00%Recreation Programs 1,095,426 2,002,191 1,895,734 1,969,985 -1.61%Parks Operations 4,574,069 4,937,671 4,863,471 4,983,643 0.93%Cemetery 454,254 496,348 498,282 493,157 -0.64% TOTAL 7,848,523$ 9,324,687$ 9,033,932$ 9,611,094$ 3.07% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 3,641,472$ 4,477,789$ 4,183,715$ 4,502,374$ 0.55% Health Insurance 772,615 802,475 767,632 881,425 9.84%Supplies 462,666 707,779 753,805 783,974 10.77%Maintenance 838,496 963,473 937,117 966,283 0.29%Purchased Services 1,853,875 2,326,801 2,342,627 2,477,037 6.46% Capital Outlay 279,400 46,370 49,036 - -100.00% TOTAL 7,848,523$ 9,324,687$ 9,033,932$ 9,611,094$ 3.07% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 PARD Administration 7.00 7.00 7.00 0.00%Recreation Administration 1.20 1.20 1.20 0.00%Tourism - Athletics & Special Events 1.10 1.10 1.10 0.00%Recreation Programs 8.40 8.40 8.40 0.00%Parks Operations 46.00 45.00 45.00 0.00%Cemetery 5.00 5.00 5.00 0.00% TOTAL 68.70 67.70 67.70 0.00% 57 City of College Station Library * Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Library 1,267,417$ 1,295,524$ 1,296,122$ 1,420,430$ 9.64% TOTAL 1,267,417$ 1,295,524$ 1,296,122$ 1,420,430$ 9.64% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits -$ -$ -$ -$ - Health Insurance - - - - -Supplies 1,040 1,277 1,277 1,300 1.80%Maintenance 7,874 2,384 2,297 2,384 0.00%Purchased Services 1,198,103 1,231,463 1,232,150 1,306,246 6.07% Capital Outlay 60,400 60,400 60,398 110,500 82.95% TOTAL 1,267,417$ 1,295,524$ 1,296,122$ 1,420,430$ 9.64% * The City of Bryan funds the salary and benefits for Library employees through an interlocal Agreement. Therefore, those employees are not included in the City of College Station's personnel totals and are not presented here. 58 PARKS AND RECREATION DEPARTMENT STRATEGIC PLAN I. Mission Statement “To provide a diversity of facilities and leisure services which are geographically and demographically accessible to our citizens.” II. Top Departmental Goals for FY22 1. Goal: Volunteerism will allow people a sense of responsibility and participation in the growth of their parks and programs. a. Plan of Action: Strengthen relationships and network with Texas A&M University, citizen groups and organizations. b. Strategic Initiative(s): Providing Core Services and Infrastructure; Financial Sustainability. 2. Goal: Integration of trails, greenways and parks allowing connectivity throughout the community. a. Plan of Action: Identify gaps in our current system and funding mechanisms to achieve complete connectivity. b. Strategic Initiative(s): Provide Core Services and Infrastructure; Neighborhood Integrity. 3. Goal: Seek out and secure public/private relationships and opportunities. a. Plan of Action: Establish connections with local and grant resources. b. Strategic Initiative(s): Provide Core Services and Infrastructure; Financial Sustainability. 4. Goal: Growth of event and sports opportunities for community and tourism. a. Plan of Action: Continue to review calendars and facility availability while broadening the scope of offerings. b. Strategic Initiative(s): Provide Core Services and Infrastructure; Neighborhood Integrity; Financial Sustainability. 59 PARKS AND RECREATION DEPARTMENT KEY PERFORMANCE INDICATORS Percent of city residents living within a .5 mile of a park The Parks and Recreation department strives to serve all citizens of our community. Therefore our parks should be accessible to the public by automobile, bicycle, or foot. A widely accepted industry standard for park accessibility is the percent of residents who live within a half mile of a park. Strategic Goal: Core Services & Infrastructure, Neighborhood Integrity Percent of athletic/recreation programs offered that meet council designated subsidy levels Through its revenue recovery designations, the College Station City Council established the following standards for Parks & Recreation programs: partial fee support of 50-80% will be generated by charges in all adults’ sports programs, while for youth programs and activities a partial fee support of 20-50% will be charged. Objective: Core Services & Infrastructure, Financial Sustainability Many of the events hosted at Parks and Recreation facilities bring out of town consumers into our community generating revenue for local hotels, restaurants, retailers, and others. A portion of this revenue goes to the Hotel Occupancy Tax (HOT). As the Parks & Recreation Department continues to utilize Hotel Occupancy Tax (HOT) funds to build and improve sports facilities it is imperative to track these economic impacts. Measuring the economic impact aids in future planning for the City and the Parks & Recreation Department. Objective: Financial Sustainability, Diverse & Growing Economy Economic impact generated through tourism based events at Parks & Recreation facilities *Expenses hit costs centers even with no program or revenue coming in, Football ran with no revenue, expenses are high in programs that are running due to staffing and cleaning; programs have capped capacity due to COVD restrictions 82.0 82.0 82.0 82.0 82.0 82.0 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4 Est% of ResidentsGoal: 90 Percent 0.0 0.0 11.0 29.0 40.5 40.0 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4 Est% of ProgramsGoal: 40 Percent 0.0 0.0 2.4 6.8 16.4 17.0 0.0 5.0 10.0 15.0 20.0 25.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4 EstEconomic Impact in MillionsGoal: $25 million per year 60 PLANNING AND DEVELOPMENT SERVICES CITY OF COLLEGE STATION City Manager Assistant City Manager Director Assistant Director Land Development Planning Long Range Planning Bicycle, Pedestrian & Greenways Planning GIS Building Official Building Plans Review Building Inspections Dev Services Administration Manager Development Coordination / Board Support City Engineer Transportation Land Development Engineering Infrastructure Construction & Inspections Floodplain & Stormwater Management 61 Planning and Development Services The Planning and Development Services Department provides oversight for comprehensive planning of the City, and the review and inspection of the built environment within the City of College Station. Planning and Development Services consists of the following divisions: Administration Planning, Engineering, Building GIS, and Development Coordination. The Planning and Development Services Department works with citizens and other City departments to ensure that City development is consistent with policies and plans established by the City Council. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return of COVID Reductions $ - $ 148,600 $148,600 N/A N/A Comprehensive Plan Implementation SLA 70,000 - 70,000 Goal 3 N/A Computer Upgrades 22,413 - 22,413 Goal 1 N/A P&DS SLA Total $ 92,413 $ 148,600 $241,013 For FY22 Planning and Development Services has requested two SLAs. The first is a Comprehensive Plan Implementation and Redevelopment Plan to retain one or more consultants to create redevelopment plans for the areas around University Drive and Texas Avenue. The plans will assist in creating a vision for the areas, along with a plan for implementation. The second, is to upgrade desktops in need of replacement to laptop workstations. Currently, the machines the department has are not adequate to handle the programs and tasks employees need to perform. This upgrade will improve service levels by allowing staff members to be more mobile in their work environment when needed. 62 City of College Station Planning and Development Services Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Administration 261,369$ 656,339$ 339,381$ 435,791$ -33.60%Civil Engineering 1,295,415 1,332,102 1,293,674 1,416,133 6.31%Building 701,598 723,673 676,764 741,324 2.44%Development Coordination 643,690 662,890 659,450 710,231 7.14%Planning 757,912 780,926 617,878 840,114 7.58%Transportation 123,381 116,954 120,181 130,461 11.55%Greenways 120,629 142,868 147,940 144,968 1.47%GIS 208,991 155,178 162,785 161,076 3.80% TOTAL 4,112,984$ 4,570,930$ 4,018,053$ 4,580,097$ 0.20% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 3,041,908$ 3,635,905$ 3,120,938$ 3,310,462$ -8.95% Health Insurance 495,221 526,209 490,903 565,497 7.47%Supplies 24,308 40,724 41,486 72,360 77.68%Maintenance 71,302 84,810 82,394 103,785 22.37%Purchased Services 480,246 283,282 282,332 527,993 86.38% Capital Outlay - - - - - TOTAL 4,112,984$ 4,570,930$ 4,018,053$ 4,580,097$ 0.20% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Administration 2.00 2.00 2.00 0.00%Civil Engineering 13.00 13.00 13.00 0.00%Building 9.00 9.00 9.00 0.00%Development Coordination 8.00 8.00 8.00 0.00%Planning 9.00 9.00 9.00 0.00%Transportation 1.00 1.00 1.00 0.00%Greenways 1.00 1.00 1.00 0.00%GIS 2.00 2.00 2.00 0.00% TOTAL 45.00 45.00 45.00 0.00% 63 PLANNING AND DEVELOPMENT SERVICES STRATEGIC PLAN I. Mission Statement: The Planning & Development Services Department strives to promote the health, safety, and welfare of College Station so that it remains a safe and prosperous community with an emphasis on creating and sustaining places of lasting value that enrich people’s lives. We will achieve our mission through: sound management; professional land use, thoroughfare, and alternative transportation planning; sensible engineering practices that guide infrastructure design and construction; responsible floodplain management; project facilitation, including thorough and responsive reviews and construction inspections; and assistance in special places, such as neighborhoods, districts, corridors, and the natural environment, to aid in maintaining their strength, vitality, and integrity. II. Top Departmental Goals 1. Goal: Development, progression, and retention of a strong, knowledgeable, versatile, and empowered team of highly competent and professional staff. a. Issue: • Difficulty recruiting qualified candidates • Difficulty in retaining qualified staff • Require highly specified skill sets, certification, and licenses • Large learning curve for new staff (1-2 years across department) • Need for institutional knowledge within divisions and across departments • High levels of public interaction b. Plan of Action: • Support continued training/education, as appropriate in a highly- constrained economic environment • Support staff licenses and certifications that benefit the City • Develop opportunities for cross training of staff for the purposes of service stability and enhancement • Develop opportunities for supervisory/management experience(s) for purposes of professional growth, employee retention, succession planning, and to fill gaps in service delivery c. Strategic Initiative(s): Good Governance 2. Goal: Professional project management and facilitation, including quality and timely review and inspection of the built environment a. Issue: • Pro-active facilitation of resolution to development projects ultimately saves the City and customer time and money • Coordination of different development projects is complex and customer needs and projects vary greatly 64 b. Plan of Action: • Pro-actively manage development review proposals and projects through increased communication • Continue to track development review performance measures • Continue to enhance online plan submittal and permitting software to improve processes • Provide a Small Business Land Development Team to assist with small business owners and those inexperienced in land development • Foster communication and relationships in the development community through a “Building Community Breakfast” series c. Strategic Initiative(s): Good Governance, Diverse & Growing Economy 3. Goal: Comprehensive Plan updates as recommended through the 10-Year Evaluation and Appraisal Report and impactful implementation of the Comprehensive Plan, small area/neighborhood plans, and master plans a. Issue: • These plans are created with extensive public input and adopted by City Council • The Comprehensive Plan’s 10-Year Evaluation and Appraisal Report contains recommended amendments to the Plan • Small area/neighborhood plans are action plans with limited lifespans • Many implementation actions must be initiated and managed by the City b. Plan of Action: • Update the Comprehensive Plan as recommended by the 10-Year Evaluation and Appraisal Report • When appropriate, request capital funds for specific neighborhood/small area/redevelopment plan projects that coincide with other City investments to increase the economies and positive impacts of public spending • Coordinate with CIP and Parks and utilize existing funding sources for design and/or construction of bicycle, pedestrian, and greenways projects • Explore alternative, outside funding resources for future implementation of identified plan projects and programs c. Strategic Initiative(s): Good Governance, Core Services & Infrastructure, Neighborhood Integrity, Improving Mobility, Sustainable City 4. Goal: Successful management, monitoring, evaluation and reporting of system wide impact fees a. Issue: • Monitoring and evaluation of impact fees and the credit policy is needed to determine impacts on the systems • Reporting is required by State mandate • Updated water and wastewater master plans, and Throughfare Plan will be needed after amendments are made to the Comprehensive Plan b. Plan of Action: • Provide semi-annual reports on the status of impact fees and the impact fee programs • Assist Water/Wastewater with updates to master plans, as needed 65 • Update Throughfare Plan, as needed • Conduct the required Impact Fee Study Five-Year Update for Roadways, Water, and Wastewater impact fees c. Strategic Initiative(s): Good Governance, Core Services & Infrastructure, Improving Mobility, Sustainable City 5. Goal: Successful management of and collaboration on special initiatives a. Issue: • Ongoing coordination/collaboration in community-wide programs, such as through the Metropolitan Planning Organization (MPO) • Projects and programs requested by elected and appointed bodies • Programs/reporting required by State and Federal mandates b. Plan of Action: • Serve as the City’s liaison to organizations such as the MPO and the US Census Bureau, and remain engaged in collaborative programming • Continue initiatives identified in the P&Z Plan of Work and by the City Council • Monitor and report on compliance with MS4 permit requirements • Update the Bryan/College Station Unified Design Guidelines, as needed c. Strategic Initiative(s): Good Governance, Core Services & Infrastructure, Improving Mobility, Sustainable City 66 PLANNING AND DEVELOPMENT SERVICES KEY PERFORMANCE INDICATORS Number of Community Engagement and/or Educational Activities Planning & Development Services (PDS) is responsible for planning for integrated and thoughtful land use and transportation patterns, alternative modes of transportation, and natural corridors. PDS engages the community to discover desired direction and long range vision of the community through various public outreach and educational efforts, including community meetings, workshops, focus groups, surveys, blog posts, podcasts, targeted newsletters, presentations, and public hearings. PDS reports annual progress on long range initiatives to various boards and commissions. PDS manages the Planning & Zoning Commission, Zoning Board of Adjustments, Bicycle, Pedestrian & Greenways Advisory Board, Design Review Board, BioCorridor Board, Construction Board of Adjustments, and Comprehensive Plan Evaluation Committee. PDS is also responsible for education related to State mandated environmental programs, Census outreach, and presentation of demographic data. The goal is 10 community engagement activities per quarter. Strategic Goal: City Council Goal I - Good Governance Percentage of Reviews Completed On-Time* Planning & Development Services (PDS) facilitates the growth and development of College Station through professional project management, including quality and timely review of the built environment. Responsiveness from City staff is key in the continued economic development of the City because it insures the design and installation of well-planned, efficient, and economical public infrastructure and that buildings and sites are safe and accessible for the public. On-time is defined as providing review within two weeks for land development applications, two weeks for commercial building plans, and three days for one and two-family residential building plans. Strategic Goal: City Council Goal I-Good Governance, III-Core Services and Infrastructure, V-Diverse and Growing Economy Percentage of Inspections Completed On-Time* Planning & Development Services (PDS) is responsible for professional and timely inspection of the built environment. PDS provides: engineering construction and public infrastructure inspections, building construction inspections, and Certificate of Occupancy inspections. Professional inspection insures the design and installation of well-planned, efficient, and economical public infrastructure and insures that buildings and sites are safe and accessible for the public. Responsiveness from City staff in the form of timely inspections is key in the continued economic development of the City. PDS staff strives to provide inspections within 24 hours for building construction, 24 hours for infrastructure construction, and three days for complete Certificate of Occupancy inspections. Strategic Goal: City Council Goal I-Good Governance, III-Core Services and Infrastructure, V-Diverse and Growing Economy *This was a new KPI in FY21 with no historic data 17 49 21 41 23 20 0 10 20 30 40 50 60 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Community Engagement and/or Educational ActivitiesGoal: 10 per Quarter 95% 90% 91% 90% 85% 87% 89% 91% 93% 95% 97% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Reviews Completed On-TimeGoal: 85% Completed On-Time 99% 98% 99% 95% 90% 92% 94% 96% 98% 100% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Inspections Completed On-TimeGoal: 90% Completed On-Time 67 INFORMATION TECHNOLOGY CITY OF COLLEGE STATION City Manager Assistant City Manager Director Assistant IT Director Network Analyst Network Engineer Business Systems Manager Systems Analyst Database Adminstrator Technology Services Coordinator Technology Services Specialists IT Communcations Cordinator Senior Communications Technician Communications Technician IT Support Desk Supervisor IT Support Desk Rep IT Support Desk Interns GIS Coordinator GIS Analyst GIS Intern Tech Admin Support Specialist Mail Clerk Chief Information Security Officer Enterprise PM Assistant IT PM 68 Information Technology Department Information Technology (IT) implements and maintains the technology and computer-based information systems used by all City Departments. The department includes IT Administration, Project Management, Technology Services, Business Systems, Network Services, Geographic Information Services (GIS), E-Government, Mail, and Communication Services. The FY22 budget includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Beyond Trust Password Safe $ 57,000 $ 8,000 $ 65,000 Goal 1 N/A Camera Maintenance - 25,000 25,000 Goal 3 KPI 1 System Center Configuration Manager (SCCM) Remediation 40,000 - 40,000 Goal 3 KPI 1 Return COVID Reductions - 165,000 165,000 N/A N/A Information Technology SLA Total $ 97,000 $ 198,000 $ 295,000 •To continue strengthening the City’s IT security network the IT Department will purchase the Beyond Trust Password Management System, which issues one-time use passwords to vendors or any non-employee accessing the system. This will allow the department to track what the vendor did in the system. •In keeping with the department’s goal of improving service delivery, re-configuring the SCCM on a new server will clean up inefficiencies in service, optimize the performance, increase the productivity and response times to endpoints in the City. •Most City buildings are monitored with security cameras. IT will receive an SLA to provide a service plan for ongoing maintenance and technical issues. 69 City of College Station Information Technology Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Information Technology Admin.564,677$ 729,579$ 609,230$ 678,728$ -6.97%Project Management 112,896 208,201 106,552 211,792 1.72%E-Government 428 277,682 183,081 184,100 -33.70%GIS 203,139 243,677 227,472 245,882 0.90%Mail 112,155 112,688 98,044 118,269 4.95%Technology Services 601,743 778,122 861,819 629,387 -19.11%Business Services 2,554,577 2,844,849 2,993,113 3,187,243 12.04%Network Services 601,187 521,127 764,068 746,864 43.32%Communication Services 716,630 833,725 717,676 892,797 7.09% TOTAL 5,467,433$ 6,549,650$ 6,561,055$ 6,895,062$ 5.27% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 2,214,560$ 2,461,593$ 2,237,931$ 2,479,960$ 0.75% Health Insurance 319,783 362,072 344,217 402,216 11.09%Supplies 289,915 144,714 242,320 249,339 72.30%Maintenance 1,974,449 2,178,796 2,295,536 2,574,248 18.15%Purchased Services 656,207 1,225,502 1,136,754 1,169,300 -4.59% Capital Outlay 12,519 176,973 304,297 20,000 -88.70% TOTAL 5,467,433$ 6,549,650$ 6,561,055$ 6,895,062$ 5.27% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Information Technology Admin.4.00 4.00 4.00 0.00%Project Management 2.00 2.00 2.00 0.00%GIS 2.00 2.00 2.00 0.00%Mail 1.25 1.25 1.25 0.00%Technology Services 8.00 8.00 8.00 0.00%Business Services 6.00 6.00 6.00 0.00%Network Services 3.00 3.00 3.00 0.00%Communication Services 5.00 5.00 5.00 0.00% TOTAL 31.25 31.25 31.25 0.00% 70 INFORMATION TECHNOLOGY DEPARTMENT STRATEGIC PLAN I. Mission Statement The City of College Station’s Information Technology Department’s mission is to provide effective and innovative technology solutions that support the City of College Station’s mission and services. We strive to deliver lasting results through service management, project delivery, cyber security, data analytics, innovation, and technology enablement. II. Top Departmental Goals 1. Goal: Protect and Enhance City’s Cyber Security State a. Issue: Cyber Security has become a core business value across the City. Since the launch of the Cyber Security Program in FY19, several gaps have been identified. These gaps should be addresses as soon as possible. b. Plan of Action: Continue to build on the Cyber Security Training, Tools and processes c. Strategic Initiative(s): Core Services & Infrastructure, Financial Sustainability, Sustainable City, and Good Governance 2. Goal: Technology Anytime Anywhere for City Employees a. Issue: With the technology becoming more and more user friendly and accessible, City’s processes and technology roadmap needs transformation to support the employee requests for ease in accessibility while keeping City assets safe b. Plan of Action: Ensure Microsoft 365, new applications and any hardware work together to promote a secure mobile workforce. c. Strategic Initiative(s): Good Governance, Core Services and Infrastructure, and Sustainable City 3. Goal: Strategic Partnership and Service Delivery a. Issue: There are several roadblocks in the IT Department’s path to providing Service Delivery efficiently. One of these factors is a lack of resources to address the increasing demand of IT support City wide. b. Plan of Action: Meeting project delivery timeline and staying on budget, business requirements, cyber security c. Strategic Initiative(s): Good Governance, Core Service and Infrastructure 4. Goal: Innovate and Enhance City Processes a. Issue: City’s internal processes can be made more efficient by going digital. This is expected to save time and money for the City. Including near real time data in City’s decision-making process will support City wide saving, make City Operations transparent and support inter department collaboration b. Plan of Action: Be transparent with project delivery and status by providing a real-time dashboard. c. Strategic Initiative(s): Sustainable City, Good Governance, and Financial Sustainability 71 INFORMATION TECHNOLOGY DEPARTMENT KEY PERFORMANCE INDICATORS Availability of all applications throught the year Application availability, also known as System Uptime, is a time during which a server is operational and software applications are available for use. This time is measured in percentage of the day computer systems are availble for use, but does allow for a predefined maintenance window. Strategic Goal: City Council Goal III - Core Services and infastructure Projects delivered on time and within budget In order to maximize project success, the Information Technology Department maintains a Project Management Division. The goal is to provide business level function aimed at providing city-wide support on technology projects. Objective: City Council Goal III - Core Services and infastructure Percent of Staff trained on annual cyber security readiness Cyber Security training is not only mandated by Texas law it has become part of the of a modern Information Technology Department. The need to gauge the security awareness proficiency of city users is necessary in order to measure the overall security culture posture. Objective: City Council Goal III - Core Services and infastructure 99.5 99.0 99.6 99.6 99.4 99.5 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4AvailabilityGoal: 99.5% 90.0 90.0 92.0 90.0 92.0 90.0 89.0 89.5 90.0 90.5 91.0 91.5 92.0 92.5 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Project on time and within budgetGoal: 90 % 99.8 99.9 100.0 100.0 88.5 99.8 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Cyber trained staffGoal: 99.8 Percent 72 FISCAL SERVICES CITY OF COLLEGE STATION City Manager Assistant City Manager (CFO) Director of Fiscal Services Purchasing Manager Purchasing and Contracts Municipal Court Administrator Court Operations Budget Manager Budget Operations Assistant Finance Director Accounting Operations Manager Financial Reporting Payroll Accounts Payable Accounts Receivable Financial Systems Manager Utility Customer Service Manager Billing and Collections 73 Fiscal Services Department The Fiscal Services Department provides fiscal administration, accounting operations, treasury, purchasing, budgeting, and financial reporting services to the City. This department also oversees the operations of the Municipal Court and Utility Customer Service (UCS). Treasury handles cash and debt issues for the City while ensuring all funds are prudently invested. The Accounting Operation Division and Purchasing Division work closely together to ensure that purchases are properly made and recorded. Financial Reporting prepares reporting that goes to third parties based on the actual revenue and expenses incurred and coordinates the annual audit. Budget prepares the annual budget and monitors performance against budget during the year. Municipal Court collects fines and fees for the City while providing the City with administration for cases filed for enforcement of Class C misdemeanors. UCS bills and collects all utility charges for electricity, water, sewer, drainage, and solid waste including connections and disconnections. Budget for UCS is included in a separate fund discussed in the Internal Service Funds Section of this document. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Temporary Assistance for Municipal Court Software Upgrade $104,000 - $104,000 Goal 3 N/A Return COVID Reductions - 16,000 16,000 N/A N/A Fiscal Services SLA Total $ 104,000 $16,000 $120,000 •Municipal Court plans to implement an upgrade to their processing software during FY22. To implement the software and train staff with minimum service interruptions for citizens, the Fiscal Services Department will utilize temporary help funded through an SLA. City of College Sta tion Court Statistics Year-to-D ate (October 2020 - Ju ly 2 021) Collection Rate $128.09 per case to the City $183.07 per case total Cases disposed/case filed 18,880 cases disposed; 15,801 cases filed Number of search warrants issued 241 Email decisions to arraignments 3,977 email decisions to 1 adult arraignment Number of repeat offenses 89 Number of non-appearances by Juveniles & Parents 5 Days from offense date to bench trial date 91.12 Average age of cases disposed (in days) 84.70 74 City of College Station Fiscal Services Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Fiscal Services 2,799,492$ 2,658,000$ 2,588,751$ 2,828,519$ 6.42%Municipal Court 1,398,167 1,905,496 1,584,477 1,891,722 -0.72%Judiciary 232,517 234,375 228,635 236,255 0.80% TOTAL 4,430,176$ 4,797,871$ 4,401,863$ 4,956,496$ 3.31% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 3,218,747$ 3,420,005$ 3,199,243$ 3,555,792$ 3.97% Health Insurance 524,560 545,036 510,841 623,718 14.44%Supplies 121,836 418,754 237,708 59,438 -85.81%Maintenance 6,678 69,078 32,682 139,078 101.33%Purchased Services 548,460 329,998 407,389 563,470 70.75% Capital Outlay 9,895 15,000 14,000 15,000 0.00% TOTAL 4,430,176$ 4,797,871$ 4,401,863$ 4,956,496$ 3.31% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Fiscal Services 27.00 27.00 27.00 0.00%Municipal Court *18.00 18.50 19.25 4.05%Judiciary 1.00 1.00 1.00 0.00% TOTAL 46.00 46.50 47.25 1.61% * In FY22 the salary and benefits of 0.75 existing FTEs are being moved from the Juvenile Case Manager Fee Fund to the General Fund. 75 FISCAL SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The Fiscal Services Department provides effective and efficient financial management services to internal and external customers. We promote and support fiscal responsibility through education and training; asset protection; accurate record keeping and reporting; quality purchasing practices; and sound cash management through short- and long-range budget, financial, and strategic planning. II. Top Departmental Goals 1. Goal: Finance will focus on long range financial planning to allow elected officials to develop a shared vision of a municipality’s priorities and issues, particularly in the wake of COVID19 and the resulting financial challenges. a. Issue: COVID19 and Winter Storm Uri have created financial challenges in all funds of the municipality. b. Plan of Action: Finance will continue to model the financial lookout for up to five years in each fund and develop mitigation plans for the ongoing effects of the pandemic as well as financial impacts of Winter Storm Uri focusing on the eventual recovery of all funds to promote financial sustainability of the City. c. Strategic Initiative(s): Good Governance, Financially Sustainable City, Core Services and Infrastructure 2. Goal: Utility Customer Service will provide timely services including providing accurate billing and efficient collection services for electric, water, sewer, sanitation and drainage, and roadway maintenance fees. a. Issue: A cyber security event as well as COVID19 in FY20 coupled with aging billing and collection software resulted in customer service challenges for a significant portion of FY20. b. Plan of Action: Utility Customer Service will begin implementation on a new utility billing and collection module to continue to enhance customer service. c. Strategic Initiative(s): Good Governance, Financially Sustainable City, Core Services and Infrastructure 3. Goal: Municipal Court will ensure compliance with all federal and state laws and local ordinances while providing efficient, uniform, and fair administration of Court business a. Issue: The court processing software for all cases is significantly outdated and no longer supported by the vendor. A software upgrade is necessary to meet the strategic goal of the department. b. Plan of Action: Municipal Court will continue implementation of a new court processing software to modernize and improve court processing for citizens. c. Strategic Initiative(s): Good Governance, Financially Sustainable City, Core Services and Infrastructure 76 FISCAL SERVICES DEPARTMENT KEY PERFORMANCE INDICATORS Invoices per Employee Hour Invoices are processed via purchase order or direct entry per city policy. The number of invoices processed per employee hour is a common metric for productivity. A good standard for processing invoices manually (i.e. no purchase order population) is 5 manual invoices per employee hour. Continuous improvement in processing along with electronic receipt of customer invoices will realize our standard of 10 invoices process per employee hour. Objective: Good Governance, Financially Sustainable City, Core Services and Infrastructure Utility Payments Processed by Electronic Means Utility Payments are processed both electronically and manually. Electronic payments are a more efficient way for our customers to submit payment because they do not require human intervention and they reduce the amount of time UCS staff spends on processing payments. Continuing to offer customers as many electronic ways as possible to pay will help increase the number of electronic transactions. We are working on introducing additional forms of electronic payments to help increase our number of transactions. Objective: City Council Goal III - Core Services and infrastructure Total Criminal and Civil Municipal Court Cases Disposed Citations are filed with the Municipal Court from various departments: Police, Fire, Parking, and Code Enforcement. Upon the filing of a citation a case is created, entered into the court management software, and audited for accuracy. A case remains open until it is paid in full or court orders are completed, when it is then considered disposed. The disposition rate is the ratio of cases filed to cases disposed. Objective: Fiscal Services Goal IV: Provide efficient, uniform, and fair administration of court business. * Accounts payable employees were essential employees during the COVID-19 "stay-at-home" orders but there were fewer invoices to be processed during that time, resulting in a lower than normal invoice per employee work hour for the FY20 Q3. ** During the COVID-19 "stay-at-home" order there were significantly fewer cases filed but staff continued disposing existing cases, resulting in the unusually high spike in FY20 Q3. 73.8 69.1 74.4 75.0 74.4 76.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent of Electronic PaymentsGoal: 72% or more Electronic Payments 291% 83% 135%147%135% 80% 0% 50% 100% 150% 200% 250% 300% 350% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Disposition RateGoal: 90% Disposition Rate 6.6 7.4 6.7 7.5 10.5 10.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Invoices Per Employee HourGoal: 10 Invoices per Employee Hour 77 GENERAL GOVERNMENT CITY OF COLLEGE STATION City Council City Manager Capital Projects Operations Public Communications Human Resources/Risk Management Community Services Economic Development and Toursim City Attorney Internal Auditor City Secretary 78 General Government Department The General Government Department includes many of the administrative functions of the City. •The Mayor and Council Division accounts for expenditures related to Council functions such as education, travel, and training. •The City Secretary manages elections, records management, records preservation, Vitals, City Council support and other activities. •The Internal Auditor conducts independent financial and performance audits to assure that a high degree of public accountability is maintained. •The City Manager is responsible for the day-to-day operations of the City, offers recommendations to the City Council, and provides short and long-term direction to the organization. •The Neighborhood Services Division maintains collaborative partnerships among neighborhoods, partner jurisdictions, community organizations, and the City. •The Economic Development and Tourism Division works closely with the City Manager’s Office to provide guidance for retail planning and development of incentive programs to encourage businesses to locate within the City of College Station. Tourism is funded by the Hotel Occupancy Tax Fund. •The Capital Projects Operations Division facilitates capital improvement projects across several categories including streets, facilities, utilities, and water and wastewater. This division is primarily funded by Capital Project funds. This division was moved from Public Works and to the City Manager’s office in FY21. •The City Attorney provides legal services and support to City Council and City staff, including legal advice, land acquisition, contract writing, and litigation. •The Public Communications Division markets the City’s services in creative, innovative ways that appeal to the needs of its citizens and keeps everyone informed, involved, and up to date on the work of the City government. •The Community Services Division is responsible for Community Services Administration, Community Development, Code Enforcement, and the Northgate District Management functions. Community Services staff seek to deliver high-quality programs, services, and facilities to enrich the lives of individuals and families in College Station. Operations in Northgate are funded by its own enterprise fund. •The Human Resources Division consists of Human Resources and Risk Management (which is funded by the Insurance Funds). The Human Resources Division is responsible for the strategy and implementation of all HR- related functions including recruiting, hiring, training & development; employee engagement; overseeing the compensation and benefits programs; and providing support for employee relations, safety, and related policy interpretations. Risk Management seeks to limit City exposure to physical and financial losses through programs that include managing property casualty claims and worker safety programs. 79 There are three SLAs requested by various divisions: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return Covid Reductions $ - $ 190,000 $ 190,000 N/A N/A City Hall Custodians 4,500 96,704 101,204 N/A N/A Community Services Code Enforcement Officer 64,400 64,400 Goal 3 #1 Human Resources Compensation/Classification Survey 50,000 - 50,000 Goal 1 #1 General Government SLA Total $ 54,500 $ 351,104 $ 405,604 • City Manager’s Office is requesting the addition of two custodial staff positions to address janitorial needs and other related support functions at City Hall. This can include cleaning the premises, hallways, eating areas, bathrooms, emptying trash containers and disposing of garbage, and/or assist with moving furniture such as chairs, tables, etc. for various functions and break-down and clean-up afterward. • Community Services will receive one additional Code Enforcement Officer to assist with enhanced enforcement, assist in high need areas, unusual violations, staff-intensive projects, and support all geographic regions. This is in line with their needs with proactively enforcing ordinances in their strategic plan. • Human Resources requests one-time temporary support to assist in the analysis of the compensation market survey and support continued work in the alignment of job description updates, including physical and mental requirements. 80 City of College Station General Government Department Summary EXPENDITURE BY DEPARTMENT FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Mayor & Council 43,278$ 71,894$ 57,894$ 65,149$ -9.38%City Secretary’s Office 529,783 529,048 541,416 570,924 7.92%Internal Auditor 222,923 249,046 249,373 272,366 9.36%City Manager/Neighborhood Svcs 1,486,459 1,537,128 1,544,578 1,724,512 12.19%Economic Development 483,564 489,715 439,210 527,476 7.71%Capital Projects Operations ***- 1,191,876 1,076,277 1,147,023 -3.76%City Attorney's Office 1,361,615 1,371,779 1,407,023 1,414,814 3.14%Public Communications 772,134 725,533 712,505 756,784 4.31%Community Services 835,526 941,760 904,096 879,144 -6.65%Human Resources 990,799 1,221,998 1,148,676 1,386,227 13.44% TOTAL 6,726,082$ 8,329,777$ 8,081,048$ 8,744,420$ 4.98% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 5,403,382$ 6,524,094$ 6,407,277$ 6,722,947$ 3.05% Health Insurance 625,628 762,253 714,207 864,212 13.38%Supplies 104,366 264,033 242,251 257,268 -2.56%Maintenance 14,546 22,812 23,155 22,812 0.00%Purchased Services 578,160 756,585 694,158 877,181 15.94% Capital Outlay - - - - - TOTAL 6,726,082$ 8,329,777$ 8,081,048$ 8,744,420$ 4.98% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Mayor & Council - - - -City Secretary’s Office 5.50 5.50 5.50 0.00%Internal Auditor 2.00 2.00 2.00 0.00%City Manager's Office 9.00 8.00 10.00 25.00%Economic Development 3.00 3.00 3.00 0.00%Capital Projects Operations ***- 10.00 10.00 0.00%City Attorney's Office 11.00 11.00 11.00 0.00%Public Communications 7.00 6.00 6.00 0.00%Community Services 8.00 8.00 9.00 12.50%Human Resources 9.00 10.00 10.00 0.00% TOTAL 54.50 63.50 66.50 4.72% ***Capital Projects Operations Division was moved from Public Works to the General Government Department effective in FY21. 81 CITY SECRETARY’S OFFICE STRATEGIC PLAN I. Mission Statement Our mission is to support, facilitate, and strengthen the City of College Station legislative process; maintain the integrity of the election process; provide lawful access to vital records; and to exceed customer expectations through increased interaction, expanded services, technological improvements, and continuous learning. II. Top Departmental Goals 1. Goal: Research, select, and implement Open Records Request (ORR) management software. a. Issue: Managing the open records process is a labor-intensive task, with the CSO and Legal departments required to take action almost all requests. Also, requestors have no self-service portal for submitted requests, so the process lacks transparency which generates additional calls for staff time. Recently, GovQA has been selected and we are in contract negotiations for this product. b. Plan of Action: Provide priority alongside Legal to support to the implementation and train appropriate administrators and general users. c. Strategic Initiative(s): Good Governance 2. Goal: Electronic Signatures on Contracts with an emphasis on standardizing process, improved workflow, and incorporating new document classes. a. Issue: The COVID19 outbreak brought a successful implementation of e-signatures such that 93% of all City contracts have been e-signed since April of 2020. Our processes have been standardized and documented in coordination with the Purchasing department. Further software and process refinement can be better implemented to create a more efficient system. In addition, a few contract or document types remain difficult to implement and would benefit from an annual re- evaluation for possible inclusion in our e-signature process. b. Plan of Action: Evaluate city policies, processes, and technical abilities making necessary changes or investments to implement additional contract or document types. Develop existing software (Laserfiche) to build a more efficient system. c. Strategic Initiative(s): Good Governance 3. Goal: Complete the remaining 8 department’s retention schedules, along with inventorying /converting/destruction of city records in storage/office for retention. a. Issue: 50% of departmental records consist of duplication of records, with continue training of records this will be corrected. Storage facility inventory into electronic storage. With the leak of storage space, this goal will help minimize storage. b. Plan of Action: Reduce the percentage of duplication or records along with coordinate with departments to convert media to .tiff or .pdf, or complete retention. c. Strategic Initiative(s): Good Governance 82 4. Goal: Complete quality control check of electronically filed Vital Records. a. Issue: There are state requirements that must be met in order to electronically file vital records, which takes time and effort. Electronic filing will create efficient record storage and be cost effective for the City. Also, this will bring us one step closer to a future goal of creating an Emergency Go-Bag for vital records in case of a natural disaster or crisis like COVID-19 b. Plan of Action: To reduce the amount of storage and increase efficiencies for cost savings c. Strategic Initiative(s): Core Services and Infrastructure 5. Goal: Cancel our online ordering service with VitalChek and develop an online ordering platform through Laserfiche Forms. a. Issue: In 2019 VitalChek was chosen as a vendor to allow online ordering of vital records from the city. The vendor charges a fee per transaction which is non- refundable to the requestor upon error. The CSO feels that we can provide a higher level of service and reduce the per transaction costs to the requestor by 65% by developing a platform for this transaction using Laserfiche Forms, which was purchased in 2020. Also, with the transition of St. Joseph's birthing center to College Station and closing in Bryan, we expect a substantial increase in demand. Using Laserfiche will allow the CSO better control of our processes and costs. b. Plan of Action: Develop a Laserfiche Form, adjust internal workflow, and contract with a compatible payment portal. Upon implementation the City will be able to control how quickly and efficiently online orders are expedited, will be more affordable for customers than VitalChek, and the quality of our customer service will improve. The fee for the online order will cover all costs from the online payment portal and provide a modest return to the city. c. Strategic Initiative(s): Core Services and Good Governance 83 CITY SECRETARY’S OFFICE KEY PERFORMANCE INDICATORS Timely Routing of Public Information Requests A public information request must be in writing to the governmental body the requestor believes maintains the documents. Once received the governmental body has 10 regular business days to respond to a request, starting the business day after it is received. Gathering information and reviewing it for release is time consuming and can put the City at risk of non-compliance with state law or releasing sensitive information. It is the goal of our office to route each request no later than the business day after it is received to allow staff a reasonable amount of time to organize a response. Strategic Goal: City Council Goal I - Good Governance Timely Entry of Records to Laserfiche The City Secretary’s Office is a final repository for many of the City’s official records. Both staff and citizens depend on these records to conduct internal and external business. By publishing these in a timely manner the CSO is ensuring that information is available to keep our citizens informed and business moving forward. Our goal is to publish documents within one business day of when they arrive at the CSO completed. Records Include: Contracts, Change Orders, Amendments, Renewals, Ordinances, Resolutions, Minutes, Birth Certificates, Death Certificates. Strategic Goal: City Council Goal I - Good Governance Publication of Agendas The Texas Open Meetings Act (OMA) was enacted to ensure that Texas government is transparent, open and accountable to all Texans. As a local government we are required to post agendas for public meetings at least 72 hours before they begin. Agendas are created by several City departments and routed to the CSO to review for compliance with aspects of the OMA before posting. Our goal is to publish agendas that are in compliance with OMA and without any fatal flaws to agendas or agenda items. Strategic Goal: City Council Goal I - Good Governance 98.0 100.0 100.0 100.0 100.0 100.0 95.0 96.0 97.0 98.0 99.0 100.0 101.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent of Requests Routed On-TimeGoal: Route Within One Business Day 100.0 98.0 97.0 100.0 100.0 100.0 95.5 96.0 96.5 97.0 97.5 98.0 98.5 99.0 99.5 100.0 100.5 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent Published On-TimeGoal: 100% of Records Published Within One Business Day 100.0 100.0 100.0 100.0 100.0 100.0 0.0 20.0 40.0 60.0 80.0 100.0 120.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Agendas Published In ComplianceGoal: Publish Agendas Compliant with OMA 84 INTERNAL AUDITOR STRATEGIC PLAN I. Mission Statement Provide an independent, objective audit and attestation activity designed to add value and improve city operations. II. Top Departmental Goals 1. Goal: Develop and complete the FY21 Annual Audit Plan a. Issue: An audit plan is prepared each year to serve as a guide to allocate scarce audit resources to areas that will most benefit the City. Audit projects to be completed include the Fire Operations, EMS Billing and Collection, IT Asset Management, and Payroll audits. b. Plan of Action: In developing the Annual Audit Plan, the City Internal Auditor identifies potential audit topics based on the following factors: (1) assessing financial and performance risks, (2) reviewing the financial auditors’ results, and (3) determining the feasibility of audit topics and the availability of resources. c. Strategic Initiative(s): Good Governance 2. Goal: Coordinate an external peer review a. Issue: Government Auditing Standards (GAS), promulgated by the U.S. Government Accountability Office (GAO), establishes professional standards for conducting audits in government. Those standards require audit organizations to receive an external peer review at least once every three years (see GAS 5.84). We received our last peer in July 2018. A peer review was planned for FY21, however, due to COVID-19 the GAO has granted an extension for audit shops to reschedule their peer review for FY22. b. Plan of Action: Participate in the Association of Local Government Auditor’s Peer Review Program. The GAO and the IIA reviewed ALGA’s Peer Review Program and found that it satisfies the requirements under both sets of standards. c. Strategic Initiative(s): Good Governance 3. Goal: Improve the audit recommendation implementation rate a. Issue: Audit recommendations are made to departments based on research and observations discovered by the audit team. There are instances where these audited departments may concur with recommendations, but not implement them. b. Plan of Action: We plan to enhance our follow-up process which includes better communication and coordination with the City Manager's Office. c. Strategic Initiative(s): Good Governance 85 INTERNAL AUDITOR KEY PERFORMANCE INDICATORS Audit Recommendation Implementation Rate After sufficient time has passed to allow for audit recommendations to be implemented, the City Internal Audit Office requires departments provide an update on recommendation progress to ensure that management actions have been effectively implemented or that management has accepted the risk of not taking action. The audit recommendation implementation rate is the percentage of recommendations issued in the previous fiscal year that have been fully or partially implemented in the following fiscal year. Strategic Goal: City Council Goal I - Good Governance GAGAS Compliant Rate Per direction of the Audit Committee, the City Internal Auditor’s Office follows Generally Accepted Government Auditing Standards (GAGAS). GAGAS provides a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. To comply with GAGAS, audit offices are periodically peer-reviewed. At the conclusion of each audit, the City Internal Auditor competes the Association of Local Government Auditor’s peer review checklist. The GAGAS compliance rate is based on the results of these checklists. Strategic Goal: City Council Goal I - Good Governance Audit Process Satisfaction At the end of each audit, the primary auditee is given a survey and asked to rate the audit process in the following areas: (1) communication of the audit objectives, scope, and timing, (2) audit approach professionalism, (3) responsiveness to suggestions and concerns, (4) minimization of disruption to auditee’s operations, (5) value added to audited organization, and (6) audit report objectivity. Auditees are also asked to provide an overall rating of the audit process on a 1 to 5 scale (1 = Poor, 2 = Fair, 3 = Good, 4 = Very Good, 5 = Excellent). Strategic Goal: City Council Goal I - Good Governance 57%57%57% 80%80%80% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4% of Recommendations ImplementedGoal: Greater than 80% 100%100%100%100%100%100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4% of Standards Followed Per AuditGoal: 100% 5.0 5.0 5.0 5.0 4.0 4.0 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Customer Satisfaction RatingGoal: 4 "Very Good" 86 CITY MANAGER’S OFFICE STRATEGIC PLAN I. Mission Statement The City Manager’s Office is responsible for implementing City Council policy, managing relations with City Council members, executive leadership of City Departments, and the overall administration of all City activities. II. Top Departmental Goals 1. Goal: Support organizational culture and leadership a. Issue: Maintain a qualified and motivated professional staff b. Plan of Action: Review City’s vision, mission, and core values; Promote leadership development among staff c. Strategic Initiative(s): Good Governance 2. Goal: Promote community and economic development through strategic partnerships a. Issue: Continue to develop a diverse and growing economy b. Plan of Action: Adjust to a dynamic environment and growth of the city; Meet regularly with local and regional partners; Leverage local, state, and federal resources c. Strategic Initiative(s): Sustainable City, Diverse and Growing Economy, Financial Sustainability 3. Goal: Lead the FY22 Operating Budget and Capital Improvement Program (CIP) Schedule and Budget a. Issue: Addressing core services and infrastructure b. Plan of Action: Provide support to ensure timely delivery of capital improvements c. Strategic Initiative(s): Core Services and Infrastructure, Improving Mobility 4. Goal: Enhance relations with City Council and citizens a. Issue: Engender effective communication among City staff, elected officials, and the general public b. Plan of Action: Provide recommendations and implement policy supported by City Council; Encourage citizen engagement c. Strategic Initiative(s): Good Governance 5. Goal: Respond to the policy, operational and fiscal challenges brought about by the COVID- 19 pandemic a. Issue: Maintain flexibility to effectively respond to an uncertain environment b. Plan of Action: Continue to provide superior essential services to residents; Develop and implement a legislative policy agenda; Evaluate City assets, investments, and activities and make adjustments as necessary to respond to changing conditions; Evaluate and update emergency operation plans related to pandemic preparedness based on lessons learned c. Strategic Initiative(s): Good Governance, Core Services and Infrastructure, Financial Sustainability, Sustainable City 87 CITY MANAGER’S OFFICE KEY PERFORMANCE INDICATORS Percentage of Department KPI Compliance in the Previous Quarter* The City Manager's Office is responsible for the overall provision of services, events, and activities carried out by the City of College Station. To that end, this indicator assesses the ability of each City department to achieve its stated performance indicators. This holistic review will illustrate general compliance per quarter as well as annually and allow the CMO to target specific measures as needed. Strategic Goal: City Council Goal I - Good Governance Percentage of Items Requested by Council Presented Timely At each City Council meeting, there is an opportunity for Council Members to request future agenda items for consideration. With consensus from the body, the item is placed on a "Future Agenda Items" list that is managed by CMO in coordination with other City departments. It is essential that these items are presented in a timely fashion to Council in order to take appropriate future action, if desired. For the purposes of this measure, "timely" is considered within 6 meetings from the initial request. Strategic Goal: City Council Goal I - Good Governance Council Strategic Goals Carried Out* To maintain and enhance College Station's high quality of life and unique community character, the College Station City Council develops an annual Strategic Plan that identifies shared priorities and goals and offers a cohesive framework for the annual budget process. This performance measure will be tracked on a quarterly basis to assess the progress of each initiative adopted by the Council in a given year. The City Manager's Office is responsible for the delivery of these goals being examined, initiated, and ultimately completed. Strategic Goal: City Council Goal I - Good Governance * This is a new performance indicator with no historic data 62.3 76.9 90 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent of Total KPI Goal: 90% Department Compliance 71.4 50.0 85.7 75.0 75.0 70.0 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Timely ItemsGoal: 70% Presented Timely 50.0 64.3 71.4 85.0 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY 21 Q4Percentage of Strategic GoalsGoal: 85% Goals Carried Out by Q4 88 ECONOMIC DEVELOPMENT AND TOURISM STRATEGIC PLAN I. Mission Statement The Economic Development department will lead efforts to promote a diversified economy generating quality, stable, full-time jobs; bolstering the sales and property tax base; and increasing Hotel Occupancy Tax in College Station. II. Top Departmental Goals for 1. Goal: Execute a comprehensive and proactive economic development program. a. Issue: Local economy lacks diversity with the majority of primary jobs in the education, government and service industries that traditionally have lower wages. b. Plan of Action: Improve diversity of primary employment opportunities by recruiting a diverse range of industries. c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy 2. Goal: Implement Economic Development Master Plan. a. Issue: Specific action items identified for implementation in FY22. b. Plan of Action: Recruit Aggie owned/led businesses, improve marketing, encourage redevelopment, amplify existing events and assets, better define recruitment “sweet spot.” c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy 3. Goal: Provide and market site solutions for new primary job growth. a. Issue: Improve the availability of site-ready locations for new commercial, industrial and manufacturing facilities. b. Plan of Action: Continue implementation of Midtown Master Plan and market both public and privately owned shovel ready sites for new primary job growth. c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy 4. Goal: Support and stimulate local tourism efforts through the sports, entertainment and hospitality markets. a. Issue: There is a local need to improve corporate meetings, conferences, sports and other tourism events and market College Station as a place to do business. b. Plan of Action: Recruit entertainment venues and other attractions to enhance visitors’ experiences, while leveraging existing venues to recruit tourism events. c. Strategic Initiative(s): Sustainable City, Diverse Growing Economy 89 ECONOMIC DEVELOPMENT AND TOURISM KEY PERFORMANCE INDICATORS Number of targeted industry prospects actively recruited The Economic Development staff actively recruits industry targets to locate in College Station in conjunction with the Brazos Valley Economic Development Corporation and unilaterally. This is done through site selector conferences, RFP responses, website inquiries, and direct outreach. Objective: City Council Goal-Diverse and Growing Economy Number of retail prospects actively recruited The Economic Development staff actively recruits retail targets to locate in College Station. This is done through the city's partnership with The Retail Coach, meetings at ICSC conferences, connections with the development community, website inquiries, and direct outreach. Objective: City Council Goal- Diverse and Growing Economy Connections with Prospective Tourism Clients Each year tourism staff actively recruits new tourism clients, while maintaining relationships with existing clients (clients can include meetings, conventions, and sports events). Recruiting is done through face-to-face and virtual meetings, conferences, and industry associations. Recruiting new clients is important not only for continued growth of the tourism industry in College Station, but also because many existing clients are required to rotate the city in which they host annual or semi- annual events. The goal of 376 new client connections is based on past performance. This equates to 94 new connections each quarter. Objective: City Council Goal- Diverse and Growing Economy 13 10 10 12 9 10 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Number of prospects recruitedGoal: 10 industry prospects actively recruited 18 19 20 40 25 25 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Number of Prospects RecruitedGoal: 25 retail prospects actively recruited 64 145 205 92 100 0.0 50.0 100.0 150.0 200.0 250.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Number of ConnectionsGoal: 376 per year, 94 per quarter 90 CAPITAL PROJECT OPERATIONS STRATEGIC PLAN I. Mission Statement The Capital Project Operations Division provides effective management of City infrastructure projects by overseeing the planning, design, land acquisition, procurement, and construction. We strive to deliver projects within budget and on schedule. II. Top Departmental Goals 1. Goal: Provide effective and efficient management of capital improvement projects a. Issue: Maintaining highly trained staff personnel b. Plan of Action: Continue project management training and implement career progression c. Strategic Initiative(s): Good Governance 2. Goal: Keep public informed of current and future capital improvement projects a. Issue: Maintain current information on city’s website and other media outlets b. Plan of Action: Continue to work with IT/GIS to keep CIP map layer updated and continue to work with Public Communications to produce quarterly updates c. Strategic Initiative(s): Core Services and Infrastructure, Improving Mobility 3. Goal: Deliver capital improvement projects on time and within budget a. Issue: Managing projects by setting realistic timelines, negotiating reasonable consultant fees and identifying ways to reduce construction costs b. Plan of Action: Continue to track progress of projects by schedule milestones, number of change orders, and budget changes throughout the life of the project c. Strategic Initiative(s): Good Governance, Core Services and Infrastructure, Financial Sustainability, Sustainable City 91 CAPITAL PROJECT OPERATIONS KEY PERFORMANCE INDICATORS On-time Project Delivery The Capital Improvements Project department's goal of projects that are completed in a timely manner is to best serve citizens. Strategic Goal: City Council Goal III – Core Services and Infrastructure On-budget Project Delivery Capital Project's goal is to ensure that money allocated to each project is spent within the limits of each project budget. Strategic Goal: City Council Goal III – Core Services and Infrastructure Change Orders per Project Capital Projects aims to have each project to be as efficient as possible by reducing the number of necessary change orders needed per project. Strategic Goal: City Council Goal III – Core Services and Infrastructure 100% 50% 100%100%100%100% 0% 20% 40% 60% 80% 100% 120% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent of Total KPI Goal: 85% on Average 100%100%100%100%100%100% 0% 20% 40% 60% 80% 100% 120% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Timely ItemsGoal: 85% At or Below Budget 2.1 2.0 1.0 1.8 1.5 1.5 0.0 0.5 1.0 1.5 2.0 2.5 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Strategic GoalsGoal: 1.5 Change Orders on Average 92 CITY ATTORNEY’S OFFICE STRATEGIC PLAN I. Mission Statement With the highest level of integrity, the City Attorney’s Office seeks to provide quality municipal legal services to the City and its elected and appointed officials and employees to assist the City with accomplishing its goals and serving the community effectively. II. Top Departmental Goals 1. Goal: Meet increasing departmental demands for legal services a. Issue: Increased requests for legal services from City staff b. Plan of Action: Continue to evaluate and adjust legal resources provided to departments to the degree funding and office space is available c. Strategic Initiative(s): Good governance 2. Goal: Manage internal workloads efficiently a. Issue: Increased legal work resulting in a need to move to a more paperless practice b. Plan of Action: Work with IT to identify and implement solutions c. Strategic Initiative(s): (a) Good governance (b) Financially sustainable city 3. Goal: Develop and retain capable legal team members a. Issue: Increased complexity of city business and municipal law b. Plan of Action: Continue individualized training plan for each legal team member to the degree funding is available c. Strategic Initiative(s): Good governance 93 CITY ATTORNEY’S OFFICE KEY PERFORMANCE INDICATORS Timely Processing of Open Records Requests The Legal Department processes all open records requests for the City. Last fiscal year, the Department processed approximately 1,200 such requests reviewing millions of documents. Failure to respond within the statutory 10 day deadline directly negatively impacts City operations, including possible divulging of personal or sensitive information. In turn this negatively impacts the integrity of our utility systems, protocols for police and fire departments, ongoing investigations, etc. For this reason, the Department must meet the statutory deadline 100% of the time. In order to withold information, oftentimes a brief is required to be submitted to the Texas Attorney General. The graph shows the percentage of briefs submitted to the Attorney General within the 10 day deadline. Strategic Goal: City Council Goal - Core Services and Infrastructure Percentage of Easement/Right-of-Way Dedications Timely Completed The City must own the property rights to maintain the infrastructure needed to provide various services to the community, including water and sewer services, roadway and bike transportation and electric utility services. Because these services are so important to the overall safety and well-being of the general public, the Department strives to prepare conveyance documents within ten days of request of proper submittals by the developers. Strategic Goal: City Council Goal - Core Services and infastructure Percentage of Municipal Court Cases Disposed All Class C misdemeanors (i.e. traffic violations and other fine only offenses) and City ordinance violations are filed in municipal court. It is important to expeditiously resolve these cases in order to prevent a backlog of docketed cases and to provide timely determination of the case for both the City and the accused. The City prosecutor must dispose of his cases i) by trial, ii) without a trial by plea agreement (an agreement between the City and the accused person to resolve the charge without going through a trial), or iii) by dismissing the case (usually for charges where there is insufficient evidence to proceed to trial). Strategic Goal: City Council Goal - Core Services and infastructure 97.0 98.0 100.0 100.0 100.0 100.0 95.5 96.0 96.5 97.0 97.5 98.0 98.5 99.0 99.5 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Briefs sent to the Texas Attorney GeneralGoal:100% 90.0 90.0 95.0 100.0 90.0 95.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Dedications CompletedGoal: 95% 85.0 90.0 98.0 97.8 99.6 95.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percentage of Cases Disposed by Proscecutor Goal:85% 94 PUBLIC COMMUNICATIONS STRATEGIC PLAN I. Mission Statement The Public Communications Office strives to present information in truthful, transparent, and authentic ways that encourage engagement and build trust. This vision is best summarized by: We care. We listen. We respond. II. Top Departmental Goals 1. Goal: Elevate the image of the City of College Station a. Issue: Citizens neither understand the city’s budget nor have awareness of capital project progress/success. b. Plan of Action: Deliberate and transparent storytelling on all owned, earned and paid communication channels to convey efficient use of taxpayer dollars. c. Strategic Initiative(s): All initiatives 2. Goal: Expose a wide variety of audiences to city messaging a. Issue: Position/market CS as a city of choice for retail, commercial and manufacturing investment to diversify our economy and increase our tax base. b. Plan of Action: Collaboration with Economic Development and its Tourism division to create multimedia marketing collaterals, success stories and other tools to give CS a competitive edge. c. Strategic Initiative(s): All initiatives 3. Goal: Create opportunities for improved customer service and engagement a. Issue: Fully transition all city websites into user-friendly, accessible resources. b. Plan of Action: Perform strong oversight, support and training to department web admins, plus learn/teach ADA-compliant PDF creation and video captioning. c. Strategic Initiative(s): All initiatives 95 PUBLIC COMMUNICATIONS KEY PERFORMANCE INDICATORS Number of views resulting from informational blog posts Blog posts produced or facilitated by Public Communications serve as the cornerstone of the city's communication strategy. This content is linked to our website and promoted through a variety of communication channels, including social media platforms and the neighborhood e-newsletter. These posts are how media and citizens alike experience a high level of transparency. The views give substantial indication of our success in that regard. Strategic Goal: City Council Goal I - Good Governance Number of informational blog posts published Blog posts produced or facilitated by Public Communications serve as the cornerstone of the city's communication strategy. This content is linked to our website and promoted through a variety of communication channels, including social media platforms and the neighborhood e-newsletter. While more doesn't always equal better, the voices we use and the honesty we express build trust with our citizens and customers. Objective: City Council Goal I - Good Governance Video minutes produced with subtitles or transcripts Video content consistently draws a higher level of engagement compared to most other content types we produce. Public Communications continues to increase the number of video minutes produced with subtitles or easy-to-access transcripts. The primary reason is to improve accessibility to the city's information for the hearing- impaired, but we also know that those with no hearing impairment are unlikely to consume video content if there are no subtitles; especially, when content is viewed on a mobile device. Objective: City Council Goal I - Good Governance 25,384 28,173 33,225 36,000 38,583 33,000 - 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4ViewsGoal: 30,000+ views 40.0 36.0 41.0 43.0 54.0 50.0 0.0 10.0 20.0 30.0 40.0 50.0 60.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Blog posts publishedGoal: Average 28 posts 25 103 120 26 1,238 1,000 0.0 200.0 400.0 600.0 800.0 1000.0 1200.0 1400.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Minutes ProducedGoal: >150 minutes 96 COMMUNITY SERVICES STRATEGIC PLAN I. Mission Statement The mission of the Community Services Department is to facilitate partnerships and leverage public and private resources that promote and preserve a community with strong and safe neighborhoods; decent and affordable housing; reliable infrastructure; cost- effective public services; and attractive community amenities that enhance the tax-base and improve the quality of life for all citizens of College Station. II. Top Departmental Goals 1. Goal: Manage the City’s CDBG & HOME grant programs to maximize impact to the community. a. Issue: To create programs and develop partnerships that serve the low-to-moderate income population and neighborhoods in College Station. b. Plan of Action: Assess the needs, develop the Consolidated Plan, Annual Action Plan, and Budget to address the most pressing needs comprehensively & strategically develop partnerships that can address the areas that cannot be addressed with grant funding. c. Strategic Initiative(s): Core Services & Infrastructure; Neighborhood Integrity; Diverse & Growing Economy 2. Goal: Increase safe and affordable housing opportunities. a. Issue: To create more affordable rental units and continue programs to assist homebuyers. b. Plan of Action: Create assistance programs to address housing needs and support for- profit and non-profit developers who will create new affordable housing opportunities. c. Strategic Initiative(s): Core Services & Infrastructure; Neighborhood Integrity; Diverse & Growing Economy 3. Goal: Proactively enforce ordinances, build relationships with residents and community partners, and respond to reports and concerns. a. Issue: To promote and preserve a community with strong and safe neighborhoods. b. Plan of Action: Each Code Enforcement Officer will pro-actively patrol their assigned area for possible code violations and respond re-actively to citizen concerns that are received. c. Strategic Initiative(s): Neighborhood Integrity 97 4. Goal: Manage the Northgate District, including maintenance of parking and non-parking assets, providing efficient parking operations, promoting safety, monitoring aesthetics, strengthening relationships with area stakeholders, and responsible oversight of the Northgate Parking Fund. a. Issue: To maintain a clean and safe environment for people to live, work, and play. b. Plan of Action: Train and expect staff to educate people and enforce ordinances to encourage a safe and clean environment; ensure fiscal responsibility; continue open lines of communication with stakeholders; and maintain the City’s investments in the Northgate District consistently and effectively. c. Strategic Initiative(s): Good Governance; Financial Sustainability; Core Services and Infrastructure; Neighborhood Integrity; Diverse & Growing Economy; and Improving Mobility 98 COMMUNITY SERVICES KEY PERFORMANCE INDICATORS Code Enforcement - Proactive versus Reactive Each Code officer's workday is split between proactive and reactive enforcement. Reactive enforcement is time spent responding directly to citizen concerns and performing related tasks. Proactive Enforcement is the practice of identifying Code violations by patrolling the City, engaging the public and addressing violations before they become reported issues. It is generally recommended that 90% of a Code Officers time be proactive enforcement with the remaining 10% reactive. Objective: City Council Goal III - Core Services and infastructure The City receives Community Development Block Grant and HOME Investment Partnership Program federal funds to help low and moderate income residents with housing, social services, and related economic development needs. These funds need to be obligated within a certain time frame in order to not lose them and be required to return them to HUD. The City engages with the public and works with a host of area agencies and stakeholders to creatively identify community needs and discover the best ways to allocate these funds. Success is measured by progressively expending these funds thru the FY and obligating 95% by the end of year deadlines. Objective: City Council Goal III - Core Services and infastructure Northgate District Staff Activity Northgate District strives to address code/safety/health concerns in the Northgate District and the City. By monitoring NG Staff Activity, it assures that we are efficiently leveraging NG Staff to achieve this goal. These activities are divided into 3 categories. 1) Northgate Operations Parking (NOP): Activities related to the City’s Parking Assets - CM Garage, Street Meters, and Surface Lot and related parking enforcement efforts in the Northgate District. 2) City Parking Operations (CPO): Activities related to Parking/Code Enforcement efforts in areas of the City outside of the Northgate District. 3) Northgate Non-Parking Operations (NNO): Activities within the Northgate District not directly related to City parking assets or parking enforcement. Strategic Goal: City Council Goal III - Core Services and infastructure Percent of Federal Grant Funds Expended on Eligible Activities by Deadline 90 90 86 92 90 90 83 84 85 86 87 88 89 90 91 92 93 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent of Reactive TimeGoal: 90% Proactive Enforcement 50 50 74 72 50 50 17 25 9 4 25 25 33 25 17 24 25 25 0 10 20 30 40 50 60 70 80 90 100 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Activity at a GlanceGoal: NOP -50%,CPO -25%,NNO -25% Northgate Operations - Parking City Parking Operations Northgate Non-Parking Operations 70.0 56.0 16.0 48 80.0 95.0 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent of Expended FundsGoal: 95% Expenditure of Funds by FY 4th Quarter 99 HUMAN RESOURCES/RISK MANAGEMENT STRATEGIC PLAN I. Mission Statement It is the mission of the Human Resources/Risk Management Department to be a strategic partner in developing, implementing, and supporting programs and processes that add value to the City of College Station and its employees; to be an employer of choice; to ensure the effective recruitment, retention, productivity, and engagement of its employees; and to support the safety and welfare of employees, citizens, and customers. II. Top Departmental Goals 1. Goal: Be an Employer of Choice: Recruiting & Retention a. Issue: The talent market is going through a radical change with the ongoing impacts of COVID-19. While we continue to have a strong retention experience, we must continue to focus on staying competitive in our recruiting and retention practices, policies, and focus. We continue to add innovative solutions to the recruitment process, including virtual activities, identifying high potentials from other fields, and remaining focused on the retention of our current employees. b. Plan of Action: Continue to engage potential candidates with innovative recruiting strategies utilizing current technology, while continuing to develop and enhance relationships/networks in the local area to attract talent, build stronger pipelines through experiences such as internships, job shadowing and with future workers, continue collecting valuable information from exiting employees to stay ahead of trends or areas needing development, stay abreast of changing legislative issues that will impact our ability to recruit and retain employees, and work with directors on building robust succession plans. c. Strategic Initiative(s): Core Services & Infrastructure 2. Goal: Be an Employer of Choice: Workplace Culture & Engagement a. Issue: Evolving demographics of our workforce and metropolitan area bring unique challenges to engaging and retaining employees, while sustaining and building on a strong workplace identity and culture. b. Plan of Action: Continue to engage new employees early in the hiring process through OnBoard; increase engagement through additional systems (i.e. PreBoard), and development opportunities (i.e. LinkedIn learning). Keep employees connected and engaged by continuing to evaluate and provide competitive compensation and benefits. Continue to research and connect to best practice data on building a strong workforce culture. c. Strategic Initiative(s): Core Services & Infrastructure 100 3. Goal: Be an Employer of Choice: Employee Centric Experiences a. Issue: The lack of a robust HRIS system results in data that is not easily accessible, is dispersed among multiple systems, and is stored and acquired in varied formats, making it difficult to provide a clear and accurate picture of our workforce. There is limited funding to purchase and implement a more comprehensive system and offer a solution that spans beyond the footprint of the City’s network. b. Plan of Action: Continue to focus on building best in practice data support for ease of use with all of our data. Continue to partner with IT to develop and deploy system enhancements with a focus on increased integration and efficiency of HR processes and system data access. Implement best in practice learning management, HRIS and performance management systems. Make employee information more readily available to employees, managers, and leaders to connect them to the organization in new and meaningful ways. c. Strategic Initiative(s): Core Services & Infrastructure 4. Goal: Be an Employer of Choice: Safe & Secure Workplace & Community a. Issue: Due to the increase in service complexity, high-risk activities such as public safety, public utilities, recreation, and cyber security demand a focus on data analysis and reporting to address training and communication needs that increase prevention strategies and support a safe and secure work environment and community. b. Plan of Action: Introduce enterprise risk management best practice programming. Partner with departments to support security and safety awareness through robust programs including Smith Driving School, active shooter training; city-wide AED/Tourniquet access; ongoing support of incident review boards; and claims administration and continue to focus on strategic risk prevention work such as staying current on best in practice industry insurance practices to ensure we have the right solutions in place. c. Strategic Initiative(s): Core Services & Infrastructure 101 HUMAN RESOURCES/RISK MANAGEMENT KEY PERFORMANCE INDICATORS Processing Time for Employee Pay & Other Data Changes Accurate employee data is an essential component to promoting a successful organization. Our ability to reduce risk within our payroll system, ensure accuracy of payroll and employee data, and recognize employee’s personal achievements, through promotion, transfer, etc. is paramount. The Human Resources team is committed to processing 95% of personnel action requests within two business days of receipt. Strategic Goal: City Council Goal III - Core Services and Infrastructure Processing Time for Property Casualty Claims The Human Resources/Risk team is committed to closing 75% of all property casualty claims within 120 days of receipt. Claims that are low to moderate in complexity can generally be completed within this timeframe. Claims with more complex subrogation issues, legal matters, may fall outside this timeframe. Timeliness of claim processing ensures citizen satisfaction as well as timely subrogation of money due to the city. Strategic Goal: City Council Goal III - Core Services and Infrastructure Time for Recruiting Strategy Establishment Within 2 business days of receiving position approval, HR will contact Hiring Department to set recruiting strategy, to include posting, interview and hiring timeline goals. The Human Resources team is committed to establishing 90% of all recruiting strategies within two business days of receipt and 100% within three business days. Note: This is a new KPI, historical performance data is not available . Strategic Goal: City Council Goal III - Core Services and Infrastructure 99% 97%97% 99% 100% 98% 80% 83% 86% 89% 92% 95% 98% 101% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4% Completed Within Two Business DaysGoal: 95% of Requests Processed within 2 Days 77% 83% 76%76% 59% 75% 20% 30% 40% 50% 60% 70% 80% 90% 100% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4% Closed Within 120 DaysGoal: 75% of Claims Closed within 120 Days 72% 82%81% 97%95%90% 72% 88%91% 100%96% 100% 0% 20% 40% 60% 80% 100% 120% FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4 Goal: 90% within 2 business days 100% within in 3 business days Within 2 Days Within 3 Days 102 Debt Service Fund The Debt Service Fund is used to pay debt obligations for General Government capital projects, including facilities and technology needs, parks facilities, and transportation infrastructure. For a detailed list of currently funded projects, see the Capital Projects section of this document. The City’s basic debt management policies are explained in the Financial Policy Statements included in Appendix F. The City continuously reviews its debt management policies to address citizens’ concerns and needs. The City strives to only issue debt to meet capital needs. State law in Texas sets the maximum ad valorem tax rate, including all obligations of the City, for a home rule city such as College Station at $2.50 per $100 valuation. The FY22 tax rate to finance general governmental services, including debt service, is 53.4618 cents per $100 of valuation. The FY22 debt service portion of the tax rate is 21.6442 cents per $100 of valuation. This is a reduction of 0.0001 compared to FY21. The City manages the Debt Service Fund over a 10-year period to effectively balance debt issuances with capital expenses. Fund balance will fluctuate as debt is issued and expended for capital projects. The City maintains a reserve policy of at least 8.33% of annual appropriated expenditures in the Debt Service Fund at the end of every fiscal year. The Fund complies with that policy. The most recent debt issued by the City of College Station earned the below ratings from Moody’s and Standard & Poor’s (S&P): Bond Type Standard & Poor's Moody's Outlook General Obligation AA+ Aa1 Stable Certificates of Obligation AA+ Aa1 Stable The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade” debt issue is BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grade" is Bbb. The City has no 2008 General Obligation Bond authority remaining that it plans on issuing. The City has elected to fund current projects by issuing COs. The City anticipates a possible GO bond election in November 2022. FY22 operating revenues are projected to increase 3.48% to $22,549,997. This is due to changes in property valuation, added property to the tax rolls, and the transfer from the Cemetery funds. The Cemetery transfer services debt issued by the City to pay for the design and construction of a cemetery fence and building. The City’s FY22 debt obligation payments, which account for most of the operating expenditures, will increase 17.28% due to the additional debt issued in FY21. 103 City of College Station Debt Service Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 5,583,524$ 6,278,249$ 6,278,249$ 8,487,089$ Revenues Ad Valorem Taxes 21,214,860$ 21,222,848$ 21,289,066$ 22,033,833$ 3.82% Investment Earnings 86,656 100,000 22,000 50,000 ‐50.00% Transfers 281,595 467,985 467,985 466,164 ‐0.39% Total Revenues 21,583,111$ 21,790,833$ 21,779,051$ 22,549,997$ 3.48% Total Funds Available 27,166,635$ 28,069,082$ 28,057,300$ 31,037,086$ 10.57% Expenditures & Transfers Debt Service* 20,650,908$ 19,661,816$ 19,544,163$ 23,061,432$ 17.29% Agent Fees, Other Costs 8,484 9,000 26,049 9,000 0.00% Advance Refunding 228,578 ‐ ‐ ‐ ‐ Total Expenses & Transfers 20,887,970$ 19,670,816$ 19,570,211$ 23,070,432$ 17.28% Increase (Decrease) in Fund Balance 695,140$ 2,120,017$ 2,208,840$ (520,435)$ Measurement Focus Adjustment (415)$ Ending Fund Balance 6,278,249$ 8,398,267$ 8,487,089$ 7,966,653$ * FY22 Debt Service payments include a one‐time payment of $2,250,000 to reduce principal on outstanding debt. 104 5‐Year Debt Service Fund Forecast Estimate FY21 FY22 FY23 FY24 FY25 FY26 Beginning Fund Balance 6,278,249$ 8,487,089$ 7,966,653$ 7,522,682$ 5,412,198$ 4,332,162$ Revenues Current Revenues 21,779,051 22,549,997 23,596,484 24,450,622 25,497,234 26,585,696 Advanced Refunding ‐ ‐ ‐ ‐ ‐ ‐ Total Revenue 21,779,051$ 22,549,997$ 23,596,484$ 24,450,622$ 25,497,234$ 26,585,696$ Expenditures & Transfers General Obligation Debt 9,223,507$ 8,910,967$ 8,945,693$ 8,577,213$ 8,189,275$ 7,563,881$ Certificates of Obligation* 10,320,656 14,150,465 15,078,762 17,965,893 18,367,995 19,550,613 Refunding ‐ ‐ ‐ ‐ ‐ ‐ Debt Service Expenditures 26,049 9,000 16,000 18,000 20,000 25,000 Total Expenditures & Transfers 19,570,211$ 23,070,432$ 24,040,455$ 26,561,106$ 26,577,270$ 27,139,494$ Increase (Decrease)2,208,840$ (520,435)$ (443,971)$ (2,110,484)$ (1,080,036)$ (553,798)$ Ending Fund Balance 8,487,089$ 7,966,653$ 7,522,682$ 5,412,198$ 4,332,162$ 3,778,364$ Fund Balance Required (8.33%)1,630,199 1,921,767 2,002,570 2,212,540 2,213,887 2,260,720 * FY22 Debt Service payments include a one‐time payment of $2,250,000 to reduce principal on outstanding debt. Forecast 105 DEBT SERVICE SUMMARY OF REQUIREMENTS CERTIFICATES OF OBLIGATION GENERAL OBLIGATION BONDS ALL SERIES FOR FY22GENERAL OBLIGATION BONDS ISSUE ‐ PRINCIPAL GENERAL DEBT ASSOCIATED PARKING ENTERPRISE ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTEWATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED BVSWMA, INC. ASSOCIATED TOTAL G.O. Series 2009 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ G.O. Series 2010 Refunding ‐ ‐ 260,000 425,000 350,000 ‐ ‐ 1,035,000 G.O. Series 2012 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ G.O. Series 2012 Refunding ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ G.O. Series 2013 360,000 ‐ ‐ ‐ ‐ ‐ ‐ 360,000 G.O. Series 2013 Refunding 545,000 ‐ 215,000 295,000 ‐ ‐ ‐ 1,055,000 G.O. Series 2014 550,000 ‐ ‐ ‐ ‐ ‐ ‐ 550,000 G.O. Series 2014 Refunding 770,000 ‐ 450,000 345,000 175,000 ‐ ‐ 1,740,000 G.O. Series 2016 345,000 ‐ ‐ ‐ ‐ ‐ ‐ 345,000 G.O. Series 2016 Refunding 1,031,717 ‐ 490,000 930,000 400,000 203,283 ‐ 3,055,000 G.O. Series 2017 640,000 ‐ ‐ ‐ ‐ ‐ ‐ 640,000 G.O. Series 2017 Refunding 185,000 ‐ 600,000 340,000 ‐ ‐ 230,000 1,355,000 G.O. Series 2020 Refunding 1,704,000 ‐ 1,349,900 169,200 746,900 ‐ ‐ 3,970,000 TOTAL PRINCIPAL 6,130,717$ ‐$ 3,364,900$ 2,504,200$ 1,671,900$ 203,283$ 230,000$ 14,105,000$ ISSUE ‐ INTEREST G.O. Series 2009 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ G.O. Series 2010 Refunding ‐ ‐ 5,200 8,500 7,000 ‐ ‐ 20,700 G.O. Series 2012 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ G.O. Series 2012 Refunding ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ G.O. Series 2013 237,520 ‐ ‐ ‐ ‐ ‐ ‐ 237,520 G.O. Series 2013 Refunding 105,130 ‐ 42,130 57,630 ‐ ‐ ‐ 204,890 G.O. Series 2014 370,130 ‐ ‐ ‐ ‐ ‐ ‐ 370,130 G.O. Series 2014 Refunding 188,050 ‐ 111,000 84,680 42,130 ‐ ‐ 425,860 G.O. Series 2016 214,100 ‐ ‐ ‐ ‐ ‐ ‐ 214,100 G.O. Series 2016 Refunding 309,411 ‐ 147,090 275,050 115,690 63,730 ‐ 910,971 G.O. Series 2017 499,210 ‐ ‐ ‐ ‐ ‐ ‐ 499,210 G.O. Series 2017 Refunding 77,100 ‐ 241,630 141,850 ‐ ‐ 93,300 553,880 G.O. Series 2020 Refunding 512,600 ‐ 242,090 12,010 119,510 ‐ ‐ 886,210 TOTAL INTEREST 2,513,251$ ‐$ 789,140$ 579,720$ 284,330$ 63,730$ 93,300$ 4,323,471$ TOTAL PAYMENT 8,643,968$ 1 ‐$ 2 4,154,040$ 2 3,083,920$ 2 1,956,230$ 2 267,013$ 2/3 323,300$ 18,428,471$ 1. This portion of the General Obligation Bond (GOB) debt will be paid out of the debt service fund. 2. The bonds for the projects in these funds were originally issued as Certificates of Obligation (CO's). When the CO's were refunded, all refunded bonds were reissued as GO bonds as a cost saving measure. To have reissued as both GO bonds and CO bonds would have resulted in increased debt issuance costs. The Utility portion of the GO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the GO debt will be paid out of the debt service fund, but one‐half of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund. ISSUE ‐ PRINCIPAL GENERAL DEBT ASSOCIATED ELECTRIC FUND ASSOCIATED WATER FUND ASSOCIATED WASTEWATER FUND ASSOCIATED NEW MUNICIPAL CEMETERY ASSOCIATED BVSWMA, INC. ASSOCIATED TOTAL C.O. Series 2009 ‐ ‐ ‐ ‐ ‐ ‐ ‐ C.O. Series 2012 ‐ ‐ ‐ ‐ ‐ ‐ ‐ C.O. Series 2013 ‐ 380,000 ‐ 90,000 ‐ ‐ 470,000 C.O. Series 2014 850,000 320,000 240,000 415,000 ‐ ‐ 1,825,000 C.O. Series 2016 890,000 ‐ 370,000 ‐ ‐ ‐ 1,260,000 C.O. Series 2017 1,985,000 ‐ 285,000 170,000 ‐ ‐ 2,440,000 C.O. Series 2018 625,000 225,000 125,000 355,000 ‐ ‐ 1,330,000 C.O. Series 2019 1,465,960 515,000 415,000 800,000 109,040 ‐ 3,305,000 C.O. Series 2020 215,000 ‐ 90,000 550,000 ‐ ‐ 855,000 C.O. Series 2021 3,015,000 435,000 240,000 315,000 ‐ ‐ 4,005,000 TOTAL PRINCIPAL 9,045,960$ 1,875,000$ 1,765,000$ 2,695,000$ 109,040$ ‐$ 15,490,000$ ISSUE ‐ INTEREST C. O. Series 2009 ‐ ‐ ‐ ‐ ‐ ‐ ‐ C.O. Series 2012 ‐ ‐ ‐ ‐ ‐ ‐ ‐ C.O. Series 2013 ‐ 221,190 ‐ 53,550 ‐ ‐ 274,740 C.O. Series 2014 245,000 278,500 206,500 362,380 ‐ ‐ 1,092,380 C.O. Series 2016 471,080 ‐ 197,390 ‐ ‐ ‐ 668,470 C.O. Series 2017 1,518,730 ‐ 269,660 160,260 ‐ ‐ 1,948,650 C.O. Series 2018 541,500 209,000 118,380 331,540 ‐ ‐ 1,200,420 C.O. Series 2019 1,205,518 129,130 434,080 834,150 90,112 ‐ 2,692,990 C.O. Series 2020 76,590 ‐ 89,040 545,430 ‐ ‐ 711,060 C.O. Series 2021 846,922 534,490 295,360 389,270 ‐ ‐ 2,066,042 TOTAL INTEREST 4,905,340$ 1,372,310$ 1,610,410$ 2,676,580$ 90,112$ ‐$ 10,654,752$ TOTAL PAYMENT 13,951,300$ 1 3,247,310$ 2 3,375,410$ 2 5,371,580$ 2 199,152$ 3 ‐$ 4 26,144,752$ 1. This portion of the Certificates of Obligation (CO) debt will be paid out of the debt service fund. 2. The Utility portion of the CO debt will be paid directly out of the Utility fund with which the debt is associated. 3. This portion of the CO debt will be paid out of the debt service fund, but one‐half of the funds for the debt service payment will be transferred into the Debt Service Fund from Memorial Cemetery Fund. 4. Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) associated debt will be paid out of the Solid Waste Fund, but funds for the debt service payment will be transferred into the Solid Waste Fund from BVSWMA, Inc. CERTIFICATES OF OBLIGATION BONDS 106 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY22 15,176,678 7,418,590 22,595,268 191,124,980 FY23 13,659,386 6,703,622 20,363,008 175,948,302 FY24 13,981,274 6,032,296 20,013,570 162,288,916 FY25 13,247,029 5,352,304 18,599,333 148,307,642 FY26 13,237,698 4,698,722 17,936,420 135,060,613 FY27 11,941,415 4,114,300 16,055,715 121,822,915 FY28 11,528,775 3,619,851 15,148,626 109,881,500 FY29 10,518,435 3,175,246 13,693,681 98,352,725 FY30 10,704,020 2,741,732 13,445,752 87,834,290 FY31 9,815,210 2,323,378 12,138,588 77,130,270 FY32 10,189,760 1,939,849 12,129,609 67,315,060 FY33 10,356,750 1,565,668 11,922,418 57,125,300 FY34 10,127,550 1,212,521 11,340,071 46,768,550 FY35 9,173,170 910,245 10,083,415 36,641,000 FY36 9,448,580 638,706 10,087,286 27,467,830 FY37 8,153,800 379,348 8,533,148 18,019,250 FY38 4,288,790 195,998 4,484,788 9,865,450 FY39 3,323,560 90,220 3,413,780 5,576,660 FY40 1,063,100 36,564 1,099,664 2,253,100 FY41 1,190,000 13,388 1,203,388 1,190,000 GOB & CO SERIES ALL DEBT SERVICE FUND SUPPORTED SCHEDULE OF REQUIREMENTS DEBT SERVICE ‐ 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40DEBT SERVICE FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 107 Economic Development Fund The Economic Development Fund is utilized to account for funds that are to be used for business attraction and retention. The primary source of revenue in the Economic Development Fund is an annual transfer from the General Fund. Due to budgetary constraints resulting from the COVID-19 pandemic this transfer did not occur in FY21. The transfer will resume in FY22. The budget is comprised of economic development incentives to various business prospects. This assistance is aimed at providing prospective businesses with start-up resources and provides existing businesses the opportunity to expand operations. Economic Development Incentives Organization FY21 Year End Estimate FY22 Budget Fujifilm Diosynth Biotechnologies $ 153,097 $ 153,097 College Station Science Park LLC 60,000 75,000 Biocorridor Interlocal Agreement 129,390 200,000 Viasat 50,000 60,000 Economic Development Incentive - 165,000 Total $ 412,487 $ 653,097 City Council approved an incentive agreement with Fujifilm Diosynth Biotechnologies in June 2014 with annual payments based on Brazos Central Appraisal District certified taxable values. The Fujifilm Diosynth Biotechnologies FY21 budget is for the FY20 incentive payment made in December 2020 and the FY21 scheduled payment. College Station Science Park LLC has an incentive agreement approved in FY15 that will pay annual cash incentives equal to the incremental taxable value for each year through 2027. In FY21, the City will pay the City of Bryan as part of the partnership to support development in the Biocorridor. In prior years the City has also made annual payments to Viasat and Strategic Behavior Health. Other incentive payments of $165,000 are included for operating costs related to business recruitment and retention. Funds not committed at year end will remain in the fund balance. This flexibility allows the City to recruit new and existing businesses and ensures that College Station has a diverse and vibrant economy. The FY22 budget includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Reductions $ -$ 27,700 $ 27,700 N/A N/A Economic Development Fund SLA Total $ -$ 27,000 $ 27,000 108 C i t y o f C o l l e g e S t a t i o n E c o n o m i c D e v e l o p m e n t F u n d S u m m a r y F Y 2 1 F Y 2 1 F Y 2 2 % C h a n g e i n F Y 2 0 R e v i s e d Y e a r - E n d A p p r o v e dB u d g e t f r o m A c t u a l B u d g e t E s t i m a t e B u d g e tF Y 2 1 t o F Y 2 2 B e g i n n i n g F u n d B a l a n c e 2 ,143,892$ 2 ,2 77,338$ 2 ,2 77,338$ 1,808,108$ R e v e n u e s G eneral Fund Transfers 62 5,000$ -$ -$ 350,000$ 100.00% Investment Earnings 44,833 4,693 2 5,784 3,531$ - 2 4.76% T o t a l R e v e n u e s 669,833$ 4,693$ 2 5,784$ 353,531$ 7433.16% T o t a l F u n d s A v a i l a b l e 2 ,813,72 5$ 2 ,2 82 ,031$ 2 ,303,12 2$ 2 ,161,639$ - 5.2 8% O p e r a t i n g E x p e n d i t u r e s & T r a n s f e r s Incentives 469,72 0$ 806,194$ 412 ,487$ 653,097$ - 18.99% Professional Services 61,416 51,500 34,159 79,2 00 53.79% Travel/ L odging 5,116 15,000 6,2 50 15,000 0.00% Capital - - 42 ,118 T o t a l O p e r a t i n g E x p e n d i t u r e s & T r a n s f e r s536,2 52$ 872 ,694$ 495,014$ 747,2 97$ - 14.37% N o n - O p e r a t i n g E x p e n d i t u r e s a n d T r a n s f e r s Contingency - - - - - T o t a l N o n - O p e r a t i n g E x p e n d i t u r e s & T r a n s f e r s-$ -$ -$ -$ - T o t a l E x p e n d i t u r e s a n d T r a n s f e r s 536,2 52$ 872 ,694$ 495,014$ 747,2 97$ - 14.37% I n c r e a s e ( D e c r e a s e ) i n F u n d B a l a n c e 133,580$ ( 868,001)$ ( 469,2 30)$ ( 393,766)$ M e a s u r e m e n t F o c u s A d j u s t m e n t ( 134)$ E n d i n g F u n d B a l a n c e 2 ,2 77,338$ 1,409,337$ 1,808,108$ 1,414,342$ Incentives 87.39% Professional Services 10.60%Travel 2.01% Economic Development Fund -Uses 109 Other Governmental Funds Other Governmental Funds include the Efficiency Time Payment Fee and Spring Creek Local Government Funds. These funds collect revenue from specific sources and have specific expense types and/or amounts. These funds are detailed below. Efficiency Time Payment Fee Fund The City uses the Efficiency Time Payment Fee Fund to improve the efficiency of the administration of justice in College Station. The City retains ten percent of the total fee collected from defendants who are more than thirty days delinquent in paying for a misdemeanor offense, which amounts to $2.50. Budgeted expenses include the printing and distribution of collection notices as well as a software interface subscription with the Texas Department of Transportation. Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Reductions $ - $2,000 $2,000 N/A N/A Efficiency Time Payment Fee Fund SLA Total $ - $2,000 $2,000 Spring Creek Local Government Fund Spring Creek is a City-owned commercial development of about 485 acres along the east side of State Highway 6 South, north of W.D. Fitch Parkway, and south of Lick Creek. The site includes 250 acres for commercial development and 235 acres of preserved greenway. The City established the Spring Creek Local Governmental Fund in February 2018 to record revenue and expenditures related to the Spring Creek Corporate Campus development. Development activities include revising the Master Development Plan, surveying, preliminary platting, identifying infrastructure needs, and generating marketing, branding, and signage. The City currently has lots available for private development. Fund revenue comes from a transfer from the General Fund as an interfund loan to cover development expenses. A land sale is expected in early FY22 to repay the interfund loan. The City, after repaying the General Fund for previous expenditures, will transfer $306,205. Budgeted expenditures of $95,100 include supplies, professional services, insurance, and advertising for property development. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return of COVID Reductions $ - $3,000 $3,000 N/A N/A Spring Creek SLA Total $ - $3,000 $3,000 110 City of College Station Efficiency Time Payment Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 59,468$ 63,633$ 63,633$ 69,255$ Operating Revenues Efficiency Time Payment Fees 9,203$ 4,449$ 10,997$ 10,206$ 129.40% Total Operating Revenues 9,203$ 4,449$ 10,997$ 10,206$ Non-Operating Revenues Interest Earnings 489 954 121 122 -87.21% Total Non-Operating Revenues 489$ 954$ 121$ 122$ -87.21% Total Revenue 9,691$ 5,403$ 11,118$ 10,328$ Expenditures Operating Expenditures 4,679$ 6,600$ 5,496$ 8,660$ 31.21% Total Operating Expenditures 4,679$ 6,600$ 5,496$ 8,660$ 31.21% Total Expenditures 4,679$ 6,600$ 5,496$ 8,660$ 31.21% Increase (Decrease) in Fund Balance 5,012$ (1,197)$ 5,622$ 1,668$ Measurement Focus Adjustment (847)$ Ending Fund Balance 63,633$ 62,436$ 69,255$ 70,923$ 111 City of College Station Spring Creek Local Governmental Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Balance (148,105)$ (172,112)$ (172,112)$ (207,351)$ Non-Operating Revenues General Fund Transfers -$ -$ -$ 306,205$ 100.00% Investment Earnings - - - - - Total Non-Operating Revenues -$ -$ -$ 306,205$ 100.00% Total Revenues and Transfers -$ -$ -$ 306,205$ Expenditures & Transfers Supplies 9$ -$ 5$ 400$ 100.00% Professional Services 9,603 80,000 25,672 82,600 3.25% Purchased Services - Insurance 1,885 2,100 1,885 2,100 0.00% Purchased Services - Advertising 9,080 10,000 2,051 10,000 Misc Operating - - 2,009 - - Total Operating Expenditures & Transfers 20,576$ 92,100$ 31,622$ 95,100$ Non-Operating Expenditures & Transfers Contingency - - - - - General & Admin Transfers 3,431 3,617 3,617 3,239 -10.45% Total Non-Operating Expenditures & Transf 3,431$ 3,617$ 3,617$ 3,239$ -10.45% Total Expenditures and Transfers 24,007$ 95,717$ 35,239$ 98,339$ Increase (Decrease) in Fund Balance (24,007)$ (95,717)$ (35,239)$ 207,866$ Measurement Focus Adjustment Ending Fund Balance (172,112)$ (267,829)$ (207,351)$ 515$ 112 ELECTRIC UTILITY CITY OF COLLEGE STATION City Manager Deputy City Manager Director Assistant Director Operational Technology Superintendent SCADA AMI Energy Supervisor Energy Auditor Substation Metering Superintendent Substation/ Relays/Meters Assistant Director Design Supervisor Design/GIS System Operations Superintendent System Operators T&D Superintendent Transmission and Distribution Engineers Compliance Officer Compliance Admin/Budget Manager Warehouse/ Support Staff Electric System Analysts 113 Electric Fund The Electric Fund is an Enterprise Fund that accounts for electric utility revenue and expenses. The Utility constructs new facilities to extend electric service to new consumers, maintains system infrastructure, and responds to emergency outages and storm incidents. The Utility maintains high standards of reliability to meet citizens’ electric consumption while meeting or exceeding all applicable local, state, and federal compliance requirements. The Utility also recovers the full cost of service by charging consumption on a per kWh basis. The Utility system includes:  89.00 FTEs and 1.50 part-time non-benefitted positions serving 44,700 City meters and 6,000 street/rental lights.  Approximately 20 miles of transmission lines.  Approximately 518 miles of overhead and underground electric distribution lines.  Eight substations.  Approximate annual energy sales of 902,900 MWh. The Utility completed the Advanced Metering Infrastructure (AMI) project in FY21. The AMI budget totals $9,500,000, with $950,000 and $8,550,000 for engineering and construction, respectively. In FY18, the City issued $4,200,000 of CO debt for AMI and used available fund balance for the remaining costs. The FY22 budget includes the following service level adjustment: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Reductions - $388,090 $388,090 N/A N/A Two 4x4 Trucks 76,000 16,750 92,750 N/A N/A Electric Department SLAs Total $76,000 $404,840 $480,840 The Utility requested two additional 4x4 work trucks to better serve customers and the system during extreme weather, as encountered during Winter Storm Uri. The City budgets Electric revenue by analyzing monthly totals from prior fiscal years and adjusting for seasonality, weather, community conditions, collectability, and broader macroeconomic factors (e.g. the power generation and transmission market). Revenue budgeting methodology includes identifying and adjusting for one-time events or conditions (e.g., a historically hot and dry year, Winter Storm Uri), averaging historical revenues by month, and assuming relatively mild but constant growth in consumption and total customers. For the FY21 year-end estimate, the City incurred approximately $48 million in additional Purchased Power/Transmission and ERCOT charges due to market conditions caused by Winter Storm Uri. Although these costs greatly reduced the Electric fund balance, the Utility still meets the 18% reserve requirement excluding these extraordinary one-time costs caused by Winter Storm Uri. However, there are some Winter Storm Uri charges still outstanding that ERCOT has yet to bill the City. Under the current regulations, ERCOT can charge replacement energy and ancillary services charges not paid by bankrupt companies to companies that are not 114 bankrupt. These charges are known as uplift charges. At the time of publication, the uplift protocol has not changed. However, if the Governor or the Texas Legislature change the recovery protocol and the uplift billed decreases the Utility’s reserve below the required 18% balance, the City might have to investigate increasing rates for this state required charge. The FY21 Revised Budget was also modified via Budget Amendment #3 to reflect the additional Winter Storm Uri costs. As a result, FY22 Purchase Power/Transmission budgets are significantly less than the revised FY21 budgets which accounted for the extraordinary Uri charges. The City is not increasing rates for FY22. The City is realigning rates and the Transmission Delivery Adjustment (TDA) surcharge to match the Utility’s cost of service. The City uses the TDA to cover transmission charges incurred to bring power to College Station. Therefore, the City will increase the TDA surcharge while lowering Residential and Commercial rates. As a result, those budgeted revenues will change accordingly. The City projects that the realignment will be revenue neutral and will report the TDA separately. COVID-19 did not significantly affect operating revenue in FY20 or FY21, as the City observed continued consumption across all customer classes. As a result, FY22 budgeted operating revenue incorporates FY20 actuals and the FY21 year-end estimate. The City expects reduced Investment Earnings due to projected fund balance. Transfers In are lower due to reduced allocated G&A costs and fewer scheduled vehicle replacements. Vehicle transfers fluctuate annually based on current replacement schedules. The City offsets the vehicle transfer with a corresponding non-departmental expense for the vehicle purchase. The City also expects a 1% payment loss on operating revenue, due to non-payment of utility bills. The City reflects this loss in the Measurement Focus Adjustment. The City historically incurs a 1% loss every fiscal year. The FY22 operating budget decreased because the expected FY22 Purchased Power/Wheeling costs are lower than the amended FY21 budgeted amounts. The FY22 non-operating budget decreased due to:  The temporary elimination of capital project cash funding  A decrease in planned vehicle replacement purchases Debt service increased because the City decided to fund FY21 and FY22 capital expenses with debt. The City made this decision due to Winter Storm Uri costs that reduced available fund balance. G&A Transfers decreased due to an updated allocation model. Electric also pays a Payment in Lieu of Franchise Fees (PILO-FF) transfer to the General Fund. Contingency increased to account for possible supply/maintenance costs due to the supply constraints caused by COVID-19 and the aftereffects of Winter Storm Uri. In FY21 the City established an Electric Risk Mitigation Fund to hedge against unexpected, extraordinary utility risks and resulting expenses (e.g., power supply/transmission shocks, historic extreme weather conditions, etc.) in response to Winter Storm Uri. In FY22 the City will transfer $100,000 to the Risk Mitigation Fund. The City projects that the FY21 ending working capital will decrease significantly due to the unexpected Purchased Power/Transmission costs caused by Winter Storm Uri. Even with the reduced working capital, the Utility still meets the 18% reserve requirement excluding the extraordinary Winter Storm Uri costs. The City currently believes that it can continue to support the Risk Mitigation Fund and the Utility’s capital projects with existing rates as fund balance recovers. In FY22, the City estimates issuing $13,500,000 of CO debt for Electric projects, including the Spring Creek Substation transformer installation and ring bus conversion. Once fund balance recovers, the City anticipates using cash to support a significant portion of capital expenses. 115 City of College Station Electric Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Residential 57,182,211$ 56,450,509$ 58,467,031$ 52,468,000$ ‐7.05% Commercial/Industrial 38,963,818 40,899,181 39,709,405 35,550,000 ‐13.08% Transmission Delivery Adjustment 4,223,923 4,244,310 4,350,000 12,002,000 182.78% Other Operating 5,618,739 5,529,000 5,910,416 6,091,000 10.16% Total Operating Revenues 105,988,691$ 107,123,000$ 108,436,852$ 106,111,000$ ‐0.94% Non‐Operating Revenues Investment Earnings 443,956 108,170 108,822 50,000 ‐53.78% Other Non‐Operating Revenue 221,051 119,000 139,553 130,000 9.24% Transfers In 1,173,792 1,868,549 1,868,549 1,197,860 ‐35.89% Total Non‐Operating Revenues 1,838,799$ 2,095,719$ 2,116,924$ 1,377,860$ ‐34.25% Total Revenues 107,827,490$ 109,218,719$ 110,553,776$ 107,488,860$ Operating Expenditures Administration 2,671,867$ 3,008,104$ 3,174,243$ 3,247,825$ 7.97% Transmission/Distribution 8,777,219 9,793,843 10,312,021 10,079,500 2.92% Purchased Power Charges/Wheeling 57,613,444 113,703,000 111,103,889 63,763,000 ‐43.92% Direct Capital 179,366 270,000 194,692 270,000 0.00% Total Operating Expenditures 69,241,897$ 126,774,947$ 124,784,845$ 77,360,325$ ‐38.98% Non‐Operating Expenditures Debt Service 6,597,247$ 6,600,498$ 6,403,176$ 7,401,350$ 12.13% G&A Transfers 2,734,679 3,076,496 3,076,496 2,983,615 ‐3.02% Transfer to General Fund (PILO‐FF)8,603,000 9,641,000 9,641,000 9,550,000 ‐0.94% Other Transfers*1,323,048 ‐ ‐ 100,000 100.00% Capital Projects Funding 10,250,000 12,500,000 ‐ ‐ ‐100.00% Vehicle Replacement/Purchases 38,344 710,266 710,266 95,000 ‐86.62% Contingency ‐ 150,000 ‐ 461,706 207.80% Total Non‐Operating Expenditures 29,546,318$ 32,678,260$ 19,830,938$ 20,591,671$ ‐36.99% Total Expenditures 98,788,215$ 159,453,207$ 144,615,783$ 97,951,996$ ‐38.57% Increase (Decrease) in Working Capital, modified accrual budgetary basis 9,039,275$ (50,234,488)$ (34,062,007)$ 9,536,864$ Measurement Focus Adjustment 1,545,609$ (1,025,264) (1,000,200) Beginning Working Capital, accrual basis of accounting 44,203,138$ 54,788,021$ 54,788,021$ 19,700,750$ Ending Working Capital, accrual basis of accounting 54,788,021$ 4,553,533$ 19,700,750$ 28,237,413$ * The budgeted FY22 transfer is to the new Electric Risk Mitigation Fund. 116 * The budgeted FY22 transfer is to the new Electric Risk Mitigation Fund. Residential 48.81% Commercial/Industrial 33.07%Transmission Delivery Adjustment 11.17% Other Operating 5.67% Investment Earnings 0.05% Other Non- Operating Revenue 0.12% Transfers In 1.11% Electric Fund -Sources Administration 3.32% Transmission/ Distribution 10.30% Purchased Power Charges/Wheeling 65.23% Direct Capital 0.28% G&A Transfers 3.05%Debt Service 7.57%Contingency 0.47% Transfer to General Fund (PILO-FF) 9.77% Electric Fund -Uses 117 City of College Station Electric Fund Department Summary EXPENDITURE BY DIVISION FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Warehouse 277,189$ 333,553$ 286,214$ 340,341$ 2.04% Operations Administration 2,394,678 2,674,551 2,888,029 2,907,484 8.71% Substations 1,493,545 1,855,780 1,725,366 1,846,011 ‐0.53% Utility Dispatch 1,338,348 1,210,794 1,415,135 1,308,426 8.06% Electric Compliance 334,657 357,300 327,266 455,206 27.40% Engineering & Design (E&D)886,804 1,089,857 958,335 1,042,121 ‐4.38% Energy Conservation 575,730 578,210 583,323 610,951 5.66% Transmission / Distribution 3,074,636 3,389,816 4,156,769 3,508,213 3.49% SCADA 500,556 509,508 512,546 515,889 1.25% AMI 572,942 802,578 633,281 792,684 ‐1.23% Purchased Power/Wheeling 57,613,444 113,703,000 111,103,889 63,763,000 ‐43.92% Direct Capital 179,366 270,000 194,692 270,000 0.00% TOTAL 69,241,897$ 126,774,947$ 124,784,845$ 77,360,325$ ‐38.98% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 7,763,924$ 8,252,622$ 8,381,678$ 8,165,219$ ‐1.06% Health Insurance 979,013 1,047,092 1,030,611 1,144,973 9.35% Supplies 535,053 543,571 545,411 699,120 28.62% Maintenance 321,246 502,320 350,635 497,920 ‐0.88% Purchased Services 1,849,850 2,456,343 3,177,929 2,820,093 14.81% Purchased Power/Wheeling 57,613,444 113,703,000 111,103,889 63,763,000 ‐43.92% Direct Capital 179,366 270,000 194,692 270,000 0.00% TOTAL 69,241,897$ 126,774,947$ 124,784,845$ 77,360,325$ ‐38.98% PERSONNEL* FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Warehouse / Operations Admin.13.00 13.00 13.00 0.00% E&D / T&D / SCADA / AMI 76.00 76.00 76.00 0.00% TOTAL 89.00 89.00 89.00 0.00% * For FY22, the City presents Part Time Non‐Benefitted positions separately. Please see Appendix C for details. 118 City of College Station Electric Risk Mitigation Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance ‐$ ‐$ ‐$ ‐$ Revenues Transfer In ‐$ ‐$ ‐$ 100,000$ 100.00% Interest on Investments ‐ ‐ ‐ ‐ ‐ Total Revenues ‐$ ‐$ ‐$ 100,000$ 100.00% Total Funds Available ‐ ‐ ‐ 100,000 100.00% Expenditures Transfer Out ‐$ ‐$ ‐$ ‐$ ‐ Total Expenditures ‐$ ‐$ ‐$ ‐$ ‐ Increase (Decrease) in Fund Balance ‐ ‐ ‐ 100,000 Measurement Focus Adjustment ‐$ Ending Fund Balance ‐$ ‐$ ‐$ 100,000$ 119 Debt Service Requirements Electric Fund All Electric URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY22 5,239,900 2,161,450 7,401,350 57,728,240 FY23 5,242,570 1,924,773 7,167,343 52,488,340 FY24 5,127,270 1,702,624 6,829,894 47,245,770 FY25 5,023,740 1,481,253 6,504,993 42,118,500 FY26 4,997,580 1,252,175 6,249,755 37,094,760 FY27 3,987,630 1,057,792 5,045,422 32,097,180 FY28 3,981,940 904,136 4,886,076 28,109,550 FY29 3,668,310 760,936 4,429,246 24,127,610 FY30 2,929,410 637,879 3,567,289 20,459,300 FY31 2,911,890 524,866 3,436,756 17,529,890 FY32 2,653,000 413,101 3,066,101 14,618,000 FY33 2,290,000 307,849 2,597,849 11,965,000 FY34 1,780,000 221,924 2,001,924 9,675,000 FY35 1,225,000 173,721 1,398,721 7,895,000 FY36 1,255,000 143,204 1,398,204 6,670,000 FY37 1,290,000 111,511 1,401,511 5,415,000 FY38 1,320,000 78,066 1,398,066 4,125,000 FY39 915,000 51,078 966,078 2,805,000 FY40 935,000 31,422 966,422 1,890,000 FY41 955,000 10,744 965,744 955,000 ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40FY41ELECTRIC FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 120 ELECTRIC DEPARTMENT STRATEGIC PLAN I. Mission Statement Provide high quality, customer-owned electric service to our customers in College Station through: exceptional reliability, outstanding customer service, controlling costs and rates, anticipating future needs, and improving the quality of life through dependable service. II. Top Departmental Goals 1. Goal: Continue the development of a Distribution Automation (DA) system to allow safer operation and increased reliability of the electric system. a. Issue: Implement Electric DA. b. Plan of Action: • Install and test communication system and motor operators. • Develop operating guidelines for DA. c. Strategic Initiative(s): Core Services and Infrastructure, Financially Sustainable City. 2. Goal: Compliance with state and federal regulatory authorities. a. Issue 1: Unfunded Mandates from Regulatory Agencies. b. Plan of Action: • Stay abreast of changing regulatory requirements as best possible to minimize current budget impacts and to provide for future funding in order to meet evolving compliance standards. • Maintain and develop subject matter experts (SMEs) for auditable occurrences. • Maintain an asset tracking system for compliance related equipment. c. Strategic Initiative(s): Financially Sustainable City. 3. Goal: Plan and Prepare for future costs and revenues. a. Issue 1: Manage Power Supply Costs and Electric Rates. b. Plan of Action: • Manage Congestion Revenue Rights (CRR) costs. • Monitor the gas market for future gas hedges. • Begin looking beyond the 2027 time period. • Develop a budgeted Electric Risk Mitigation Fund. c. Strategic Initiative(s): Core Services and Infrastructure, Diverse Growing Economy. d. Issue 2: Provide service to extensive new development growth in the service territory and the redevelopment of the Northgate area. Address growing requirements to serve 5G communications. e. Plan of Action: • Maintain accurate data to track growth and identify facility loading concerns. • Work with Legal to address pole attachment issues. f. Strategic Initiative(s): Core Services and Infrastructure, Diverse Growing Economy. 121 4. Goal: Utilization of Advanced Metering Infrastructure (AMI) Data. Work with other City departments to select a new Customer Information System (CIS) and integrate it with AMI and MDM. a. Issue 1: Utilize AMI Data. b. Plan of Action: • Utilize AMI data for engineering studies and analyses. • Develop tools to utilize data for customer inquiries. c. Strategic Initiative(s): Core Services and Infrastructure, Financially Sustainable City. d. Issue 2: New CIS. e. Plan of Action: • Work with the City to investigate a new CIS system. • Ensure streamlined integration with other utility systems. f. Strategic Initiative(s): Core Services and Infrastructure, Financially Sustainable City. 5. Goal: Develop and maintain a trained and knowledgeable electric utility workforce. a. Issue 1: Employee Retention and Succession Planning. b. Plan of Action: • Emphasize “hiring for attitude” in the recruitment process. • Preserve a culture of accountability and pride in work. • Promote an environment of healthy work behaviors that reward exceptional performance and encourage learning. • Focus on recruiting, developing, and retaining a quality work force. • Encourage longevity, career growth, and progression within the organization by mentoring new recruits, encouraging personal development, and recognizing leadership qualities in strategic-minded employees. • Develop training opportunities within the parameters of the ever-changing COVID-19 environment. c. Strategic Initiative(s): Core Services and Infrastructure. d. Issue 2: Competitive Compensation. e. Plan of Action: • Continue to address areas of concern for competitive salaries. • Benchmark labor markets that have recruited CSU personnel. • Update compensation survey on a periodic basis to maintain competitiveness. f. Strategic Initiative(s): Core Services and Infrastructure. 6. Goal: Create a culture of safety by planning, designing, constructing, and maintaining the electric system to ensure employee and public safety. a. Issue: Safety of Personnel / Safe Work Practices. b. Plan of Action: • Utilize, train, and enforce the safety standards in the CSU adopted APPA Safety Manual and National Electrical Safety Code. • Involve employees in presenting training on the APPA Safety Manual and NESC. • Continue to evolve the “Safety Stand-Down Day” to involve more employee participation and ownership. c. Strategic Initiative(s): Core Services and Infrastructure. 122 ELECTRIC DEPARTMENT KEY PERFORMANCE INDICATORS System Average Interruption Duration Index at 30 minutes or less System Average Interruption Duration Index – This is defined as the average interruption duration for customers served during a specified time period. This index enables the utility to report how many minutes customers would have been out of service if all customers were out at one time. It is determined by summing the customer-minutes off for each interruption during a specified time period and dividing the sum by the average number of customers served during that period. The unit is minutes. Major events and scheduled outages have been removed. This KPI is calculated on a rolling 12 month average. Strategic Goal: City Council Goal III - Core Services and Infastructure Customer Average Interruption Duration Index at 75 minutes or less Customer Average Interruption Duration Index – This is defined as the average length of an interruption, weighted by the number of customers affected, for customers interrupted during a specific time period. It is calculated by summing the customer minutes off during each interruption in the time period and dividing this sum by the number of customers experiencing one or more sustained interruptions during the time period. The resulting unit is minutes. The index enables utilities to report the average duration of a customer outage for those customers affected. Major events and scheduled outages have been removed. This KPI is calculated on a rolling 12 month average. Objective: City Council Goal III - Core Services and infastructure Safety Incidence Rate for Hourly Employees The incidence rate is the number of reportable injuries or illnesses per 200,000 worker-hours worked. The goal is to have a rate at or lower of 9. This KPI is calculated on a rolling 12 month average. Objective: City Council Goal III - Core Services and infastructure 20.0 18.3 19.6 20.9 16.3 17.6 0.0 5.0 10.0 15.0 20.0 25.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Average MinutesGoal: 30 Minutes or less 49.7 45.6 43.4 51.5 42.2 53.7 0.0 10.0 20.0 30.0 40.0 50.0 60.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Average MinutesGoal: 75 Minutes or Less 7.4 9.1 7.1 5.4 9.0 5.5 0.0 2.0 4.0 6.0 8.0 10.0 12.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4IncidentsGoal: 9 Incidences or Less CAIDI=∑Customer Interrpution Durations Total Number of Customer Interuptions SAIDI=∑Customer Interrpution Durations Total Number of Customer Served I ncidence Rate =Total Reported Incidents∗(200,000 Work Hours) Number of Work Hours 123 WATER SERVICES * CITY OF COLLEGE STATION City Manager Deputy City Manager Water Services Director Assistant Director Technical and Support Services Engineering Operations Manager Engineer Graduate Engineer GIS Analyst Asset Management Coordinator Staff Assistants Environmental Supervisor Environmental Technicians Sr. Regulatory Compliance Coordinator Water Resources Coordinator Assistant Director Operations and Field Services Plant Operations Manager Plant Maintenance Supervisor Plant Maintenance Staff Wastewater Treatment Supervisors Plant Leads Plant Operators SCADA Analyst Power and Control Lead Power and Control Specialists Water Production Supervisor Lead Water Production Operator Water Production Operators Field Operations Manager Field Maintenance Supervisor Crew Leaders Field Operators Field Maintenance Supervisor Crew Leaders Field Operators Field Maintenance Supervisor Crew Leaders Field Operators Field Maintenance Supervisor Crew Leaders Field Operators Lab Supervisor Lab Technicians *Water Services includes both Water and Wastewater operations. 124 Water Fund The Water Fund is an Enterprise Fund that accounts for water utility revenue and expenses. The Utility maintains high standards of reliability to meet citizens’ water needs, while striving to meet or exceed all applicable local, state, and federal standards. The Utility recovers the full cost of production, transmission, and distribution by charging consumption on a per unit basis. The City’s Water system includes:  10 wells capable of producing approximately 35 million gallons per day (MGD)  43 employees serving 40,356 connections  2 ground and 2 elevated storage tanks with a total capacity of 13 million gallons  An additional elevated storage tank under construction, adding 3 million gallons of capacity  471 miles of water line  Average consumption of 12 MGD  Approximate daily consumption of 120 gallons per capita The FY22 budget includes the following service level adjustment: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Reductions - $204,750 $204,750 N/A N/A Water Department SLAs Total - $204,750 $204,750 The City budgets Water revenue by analyzing monthly totals from prior fiscal years and adjusting for seasonality, weather, community conditions, collectability, and broader macroeconomic factors (e.g., customer consumption, conservation). Revenue budgeting methodology includes identifying and adjusting for one-time events or conditions (e.g., a historically hot and dry year, rate changes), averaging historical revenues by month, and assuming relatively mild but constant growth in consumption and total customers. The City is not increasing rates for FY22. COVID-19 did not significantly affect operating revenue in FY20 or FY21, as the City observed continued consumption across all customer classes. As a result, FY22 budgeted operating revenue incorporates FY20 actuals and the FY21 year-end estimate. The City also expects additional revenue from the first full year of return groundwater flow sales. FY22 budgeted revenue also includes a higher Impact Fee transfer due to available fund balance and Impact Fee revenue projections. This transfer offsets a portion of eligible projects’ debt service payments. The City expects additional Investment Earnings due to projected fund balance. Transfers In are lower in FY22 due to scheduled vehicle replacements. These transfers fluctuate annually based on current replacement schedules. The City offsets the Transfer In with a corresponding non-departmental expense for the vehicle purchase. The City also expects a 1% payment loss on operating revenue, due to non-payment of utility bills. The City reflects this loss in the Measurement Focus Adjustment. The City historically incurs a 1% loss every fiscal year. The FY22 operating budget was essentially flat due to the return of COVID reductions and FY21 Budget Amendment items. The FY22 non-operating budget increased due to: 125  G&A transfers  The Payment in Lieu of Franchise Fees transfer to the General Fund  A new transfer to the Water Risk Mitigation Fund  An increase in capital project cash funding  Contingency G&A transfers increased due to an updated allocation model and additional UCS costs. In FY21 the City established a Water Risk Mitigation Fund to hedge against unexpected, extraordinary utility risks and resulting expenses (e.g., water supply issues, historic extreme weather conditions, etc.). Capital funding is a transfer to the Water CIP fund in lieu of issuing additional debt. This transfer increased due to available fund balance and additional revenue realized in FY21. Vehicle replacements decreased significantly due to the types of vehicles scheduled for replacement. These costs fluctuate annually based on the replacement schedules. The City plans for these expenses and offsets the cost via a Transfer In from the Fleet Replacement Fund. Contingency increased due to higher utility repair and maintenance costs, especially after the material supply constraints caused by COVID-19 and the aftereffects of Winter Storm Uri. The City estimates that the FY22 ending working capital will decrease slightly, due to the additional expenses detailed above. Every year the City considers transferring fund balance in lieu of issuing debt for capital projects. Given that the projected FY22 working capital meets the 18% requirement as outlined in the Fiscal and Budgetary Policy Statement, the City anticipates funding some future capital projects with cash. In FY22, the City estimates issuing $7,630,000 of CO debt for Water projects. The City will use this debt in conjunction with a fund balance transfer for various projects, including the new Rock Prairie Road Elevated Storage Tank, the Greens Prairie Water Tower rehabilitation, and various water line rehabilitations. 126 City of College Station Water Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Residential 10,460,906$ 9,972,000$ 10,900,299$ 10,510,000$ 5.40% Commercial 7,606,541 7,306,000 7,418,388 7,300,000 ‐0.08% Sale of Effluent/Industrial 1,500 ‐ 100,000 425,000 100.00% Other Operating 733,190 567,000 684,329 679,000 19.75% Total Operating Revenues 18,802,137$ 17,845,000$ 19,103,016$ 18,914,000$ 5.99% Non‐Operating Revenues Impact Fee Revenue 290,000 295,000 295,000 350,000$ 18.64% Investment Earnings 77,737 10,000 20,261 17,000 70.00% Other Non‐Operating Revenue 45,812 42,000 41,869 42,000 0.00% Transfers In 81,438 255,000 255,000 32,000 ‐87.45% Total Non‐Operating Revenues 494,987$ 602,000$ 612,130$ 441,000$ ‐26.74% Total Revenues 19,297,125$ 18,447,000$ 19,715,146$ 19,355,000$ 4.92% Operating Expenditures Production 2,685,610$ 2,987,516$ 2,849,102$ 3,070,316$ 2.77% Distribution 3,512,618 3,742,551 3,804,611 3,563,415 ‐4.79% Direct Capital 16,910 25,000 60,960 66,100 164.40% Total Operating Expenditures 6,215,138$ 6,755,067$ 6,714,673$ 6,699,831$ ‐0.82% Non‐Operating Expenditures Debt Service 6,896,984$ 7,019,929$ 7,019,929$ 6,459,330$ ‐7.99% G&A Transfers 1,904,507 2,133,054 2,133,054 2,516,757 17.99% Transfer to General Fund (PILO‐FF)1,738,000 1,785,000 1,785,000 1,882,400 5.46% Other Transfers*48,953 ‐ ‐ 425,000 100.00% Capital Projects 700,000 550,000 550,000 1,200,000 118.18% Vehicle Replacement/Purchases 81,438 302,121 302,121 32,000 ‐89.41% Contingency ‐ ‐ ‐ 295,992 100.00% Total Non‐Operating Expenditures 11,369,881$ 11,790,104$ 11,790,104$ 12,811,479$ 8.66% Total Expenditures 17,585,019$ 18,545,171$ 18,504,777$ 19,511,310$ 5.21% Increase (Decrease) in Working Capital, modified accrual budgetary basis 1,712,106$ (98,171)$ 1,210,369$ (156,310)$ Measurement Focus Adjustment (154,334)$ (183,187) (178,100) Beginning Working Capital, accrual basis of accounting 3,854,450$ 5,412,222$ 5,412,222$ 6,439,404$ Ending Working Capital, accrual basis of accounting 5,412,222$ 5,314,051$ 6,439,404$ 6,104,994$ * The budgeted FY22 transfer is to the new Water Risk Mitigation Fund. 127 * The budgeted FY22 transfer is to the new Water Risk Mitigation Fund. Residential 54.30% Commercial 37.70% Sale of Effluent/Industrial 2.20% Other Operating 3.51% Impact Fee Revenue 1.81% Investment Earnings 0.09% Other Non- Operating Revenue 0.22% Transfers In 0.17% Water Fund -Sources Production 15.74% Distribution 18.26% Direct Capital 0.34%Debt Service 33.11% G&A Transfers 12.90% Transfer to General Fund (PILO-FF) 9.65% Other Transfers* 2.18% Capital Projects 6.15% Vehicle Replacement/ Purchases 0.15% Contingency 1.52% Water Fund -Uses 128 City of College Station Water Fund Department Summary EXPENDITURE BY DIVISION FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Production 2,685,610$ 2,987,516$ 2,849,102$ 3,070,316$ 2.77% Distribution 3,512,618 3,742,551 3,804,611 3,563,415 ‐4.79% Direct Capital 16,910 25,000 60,960 66,100 164.40% TOTAL 6,215,138$ 6,755,067$ 6,714,673$ 6,699,831$ ‐0.82% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 2,664,068$ 2,726,151$ 2,755,004$ 2,836,099$ 4.03% Health Insurance 491,863 490,766 490,578 552,238 12.53% Supplies 756,347 950,883 965,593 567,695 ‐40.30% Maintenance 137,433 128,931 131,661 129,431 0.39% Purchased Services 1,949,276 2,218,336 2,099,409 2,337,068 5.35% Assessments/Fees 199,241 215,000 211,468 211,200 ‐1.77% Direct Capital 16,910 25,000 60,960 66,100 164.40% TOTAL 6,215,138$ 6,755,067$ 6,714,673$ 6,699,831$ ‐0.82% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Production 6.00 6.00 6.00 0.00% Distribution* 38.00 37.00 37.00 0.00% TOTAL 44.00 43.00 43.00 0.00% * In FY21 Finance and HR corrected one FTE from Water to Wastewater. 129 City of College Station Water Risk Mitigation Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance ‐$ ‐$ ‐$ ‐$ Revenues Transfer In ‐$ ‐$ ‐$ 425,000$ 100.00% Interest on Investments ‐ ‐ ‐ ‐ ‐ Total Revenues ‐$ ‐$ ‐$ 425,000$ 100.00% Total Funds Available ‐ ‐ ‐ 425,000 100.00% Expenditures Transfer Out ‐$ ‐$ ‐$ ‐$ ‐ Total Expenditures ‐$ ‐$ ‐$ ‐$ ‐ Increase (Decrease) in Fund Balance ‐ ‐ ‐ 425,000 Measurement Focus Adjustment ‐$ Ending Fund Balance ‐$ ‐$ ‐$ 425,000$ 130 Debt Service Requirements Water Fund All Water URB, GO and CO Series FISCAL YEAR PRINICIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY22 4,269,200 2,190,130 6,459,330 57,431,200 FY23 4,071,900 1,979,896 6,051,796 53,162,000 FY24 4,297,600 1,779,858 6,077,458 49,090,100 FY25 4,533,500 1,573,484 6,106,984 44,792,500 FY26 4,390,750 1,356,486 5,747,236 40,259,000 FY27 3,988,000 1,173,258 5,161,258 35,868,250 FY28 3,364,500 1,032,506 4,397,006 31,880,250 FY29 3,013,250 910,665 3,923,915 28,515,750 FY30 2,605,500 800,543 3,406,043 25,502,500 FY31 2,712,000 691,961 3,403,961 22,897,000 FY32 2,820,000 581,200 3,401,200 20,185,000 FY33 2,755,000 472,988 3,227,988 17,365,000 FY34 2,860,000 368,263 3,228,263 14,610,000 FY35 2,500,000 282,211 2,782,211 11,750,000 FY36 2,575,000 211,365 2,786,365 9,250,000 FY37 2,215,000 144,372 2,359,372 6,675,000 FY38 1,720,000 89,802 1,809,802 4,460,000 FY39 1,520,000 46,413 1,566,413 2,740,000 FY40 690,000 19,256 709,256 1,220,000 FY41 530,000 5,963 535,963 530,000 ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40FY41WATER FUND PRINCIPAL AND INTEREST INTEREST PRINICIPAL 131 Wastewater Fund The Wastewater Fund is an Enterprise Fund that accounts for sanitary sewer utility revenue and expenses. The Utility strives to meet or exceed all applicable local, state, and federal standards while providing core infrastructure services to citizens. The Utility recovers the full cost of service by charging fees. Due to community growth, commercial development, and regulatory requirements, the City undertook several capital projects to increase and improve system capacity. These projects include centrifuge upgrades to CCWWTP, the significant LCWWTP capacity expansion, and various trunk line expansions. The City’s Wastewater system includes:  47 employees serving 43,169 connections and 381 linear miles of sanitary sewer  3 treatment plants with a total permitted capacity of approximately 11.5 MGD  An ongoing treatment plant expansion to add additional capacity of 3 MGD The FY22 budget includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Reductions - $171,750 $171,750 N/A N/A Laboratory Software Upgrade 106,878 5,122 112,000 Goal 2 #2 Industrial Pretreatment Program (Study) 400,000 - 400,000 Goal 2 #2 Water Department SLAs Total $506,878 $176,872 $683,750 The Utility requested a Laboratory Software upgrade, which will report TCEQ-required metrics more accurately and efficiently. The Software will also upgrade the Utility’s database for storing the metrics to meet federally recognized standards and practices. The Utility also requested funding for the development of an Industrial Pretreatment Program, which will prevent the introduction of pollutants discharged by future industrial/non-residential users into the City’s publicly owned treatment system. The Program will include an industrial user survey, sewer use ordinance, enforcement response plan, standard operating procedures, pretreatment templates, local limits, a pretreatment cost survey, a pollutant reduction plan, and potential surcharge structure. Once completed, the City will meet state and federal requirements when serving future industrial/non-residential customers. The City budgets Wastewater revenue by analyzing monthly totals from prior fiscal years and adjusting for seasonality, weather, community conditions, collectability, and broader macroeconomic factors (e.g., customer demand, conservation). Revenue budgeting methodology includes identifying and adjusting for one-time events or conditions (e.g., a historically high rainfall year, rate changes), averaging historical revenues by month, and assuming relatively mild but constant growth in consumption and total customers. The City is not increasing rates for FY22. COVID-19 did not significantly affect operating revenue in FY20 or FY21, as the City observed continued consumption across all customer classes. As a result, FY22 budgeted operating revenue incorporates FY20 actuals and the FY21 year-end estimate. The FY22 Budget also realigns 132 the budgeted Residential and Commercial revenues to better reflect the prior year actuals collected by the City. The City expects higher Other Operating Revenue due to projected connection fees. FY22 budgeted revenue also includes a higher Impact Fee transfer due to available fund balance and Impact Fee revenue projections. This transfer offsets a portion of eligible projects’ debt service payments. The City expects an Investment Earnings increase due to projected fund balance. The City projects a reduced replacement Transfer In, as this fluctuates annually based on the current replacement schedule. The City offsets the Transfer In with a corresponding non-departmental expense for the vehicle purchase. The City also expects a 1% payment loss on operating revenue, due to non-payment of utility bills. The City reflects this loss in the Measurement Focus Adjustment. The City historically incurs a 1% loss every fiscal year. The FY22 operating budget increased from FY21 due to the return of COVID reductions and the requested SLAs. The FY22 non-operating budget increased due to:  The Payment in Lieu of Franchise Fees transfer to the General Fund  A new transfer to the Wastewater Risk Mitigation Fund  An increase in capital project cash funding  Contingency In FY21 the City established a Wastewater Risk Mitigation Fund to hedge against unexpected, extraordinary utility risks and resulting expenses (e.g., unexpected repairs, historic extreme weather conditions, etc.). Capital funding is a transfer to the Wastewater CIP fund in lieu of issuing additional debt. This transfer increased due to available fund balance and additional revenue realized in FY21. Vehicle replacements decreased significantly due to the types of vehicles scheduled for replacement. These costs fluctuate annually based on the replacement schedules. The City plans for these expenses and offsets the cost via a Transfer In from the Fleet Replacement Fund. Contingency increased due to higher utility repair and maintenance costs, especially after the material supply constraints caused by COVID-19 and the aftereffects of Winter Storm Uri. The City estimates that the FY22 ending working capital will increase, primarily due to the unexpectedly high operating revenue projected in the FY21 year-end estimate. This additional revenue covers the additional expenses detailed above. Every year the City considers transferring fund balance in lieu of issuing debt for capital projects. Given that the projected FY22 working capital meets the 18% requirement as outlined in the Fiscal and Budgetary Policy Statement, the City anticipates funding some future capital projects with cash. In FY22, the City estimates issuing $22,700,000 of CO debt for Wastewater projects. The City will use this debt in conjunction with a fund balance transfer for the Carter Creek Diversion Lift Station, Carter Creek Wastewater Treatment Plant Centrifuge Improvements, and various trunk line and rehabilitation projects. 133 City of College Station Wastewater Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Residential 16,375,141$ 15,152,000$ 16,505,114$ 16,250,000$ 7.25% Commercial/ Industrial 2,653,904 3,049,000 2,574,053 2,500,000 ‐18.01% Other Operating 336,844 200,000 411,918 300,000 50.00% Total Operating Revenues 19,365,889$ 18,401,000$ 19,491,085$ 19,050,000$ 3.53% Non‐Operating Revenues Impact Fee Revenue 1,175,000 2,180,000 2,180,000 2,600,000 19.27% Investment Earnings 244,274 12,000 64,643 19,000 58.33% Other Non‐Operating Revenue 12,075 7,500 ‐ 7,500 0.00% Transfers In 77,438 920,000 920,000 124,000 ‐86.52% Total Non‐Operating Revenues 1,508,787$ 3,119,500$ 3,164,643$ 2,750,500$ ‐11.83% Total Revenues 20,874,676$ 21,520,500$ 22,655,728$ 21,800,500$ 1.30% Operating Expenditures Sewer Collection 1,517,053$ 2,008,770$ 1,753,922$ 2,312,570$ 15.12% Sewer Treatment 4,303,412 4,496,800 4,474,058 4,577,934 1.80% Direct Capital 35,954 81,100 102,022 162,378 100.22% Total Operating Expeditures 5,856,418$ 6,586,670$ 6,330,002$ 7,052,882$ 7.08% Non‐Operating Expenditures Debt Service 6,497,117$ 7,558,207$ 7,558,207$ 7,327,810$ ‐3.05% G&A Transfers 1,605,103 1,802,088 1,802,088 1,749,839 ‐2.90% Transfer to General Fund (PILO‐FF)1,865,000 1,840,000 1,840,000 1,905,000 3.53% Other Transfers*591,294 ‐ ‐ 100,000 100.00% Capital Projects 1,500,000 2,000,000 2,000,000 3,000,000 50.00% Vehicle Replacement/Purchases 77,438 1,019,213 1,019,213 124,000 ‐87.83% Contingency ‐ ‐ ‐ 295,716 100.00% Total Non‐Operating Expenditures 12,135,952$ 14,219,508$ 14,219,508$ 14,502,365$ 1.99% Total Expenditures 17,992,370$ 20,806,178$ 20,549,510$ 21,555,247$ 3.60% Change in Working Capital, modified accrual budgetary basis 2,882,306$ 714,322$ 2,106,218$ 245,253$ Measurement Focus Adjustment (786,031)$ (190,792)$ (187,500)$ Beginning Working Capital, accrual basis of accounting 3,159,157$ 5,255,431$ 5,255,431$ 7,170,858$ Ending Working Capital, accrual basis of accounting 5,255,431$ 5,969,753$ 7,170,858$ 7,228,611$ * The budgeted FY22 transfer is to the new Wastewater Risk Mitigation Fund. 134 * The budgeted FY22 transfer is to the new Wastewater Risk Mitigation Fund. Residential 74.54% Commercial/ Industrial 11.47% Other Operating 1.37% Impact Fee Revenue 11.93% Investment Earnings 0.09% Other Non- Operating Revenue 0.03% Transfers In 0.57% Wastewater Fund -Sources Sewer Collection 10.94% Sewer Treatment 21.66% Direct Capital 0.77% Debt Service 34.67% G&A Transfers 8.28% Transfer to General Fund (PILO-FF) 9.01% Other Transfers* 0.48% Capital Projects 14.19% Wastewater Fund -Uses 135 City of College Station Wastewater Fund Department Summary EXPENDITURE BY DIVISION FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Collection 1,517,053$ 2,008,770$ 1,753,922$ 2,312,570$ 15.12% Treatment 4,303,412 4,496,800 4,474,058 4,577,934 1.80% Direct Capital 35,954 81,100 102,022 162,378 100.22% TOTAL 5,856,418$ 6,586,670$ 6,330,002$ 7,052,882$ 7.08% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 2,599,972$ 3,066,351$ 2,744,998$ 3,047,458$ ‐0.62% Health Insurance 479,726 560,926 482,759 603,756 7.64% Supplies 644,360 693,135 766,837 725,584 4.68% Maintenance 240,636 224,924 246,368 233,046 3.61% Purchased Services 1,855,772 1,960,234 1,987,017 2,280,659 16.35% Direct Capital 35,954 81,100 102,022 162,378 100.22% TOTAL 5,856,418$ 6,586,670$ 6,330,002$ 7,052,882$ 7.08% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Collection 17.00 17.00 17.00 0.00% Treatment* 29.00 30.00 30.00 0.00% TOTAL 46.00 47.00 47.00 0.00% * In FY21, Finance and HR corrected one FTE from Water to Wastewater. 136 City of College Station Wastewater Risk Mitigation Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance ‐$ ‐$ ‐$ ‐$ Revenues Transfer In ‐$ ‐$ ‐$ 100,000$ 100.00% Interest on Investments ‐ ‐ ‐ ‐ ‐ Total Revenues ‐$ ‐$ ‐$ 100,000$ 100.00% Total Funds Available ‐ ‐ ‐ 100,000 100.00% Expenditures Transfer Out ‐$ ‐$ ‐$ ‐$ ‐ Total Expenditures ‐$ ‐$ ‐$ ‐$ ‐ Increase (Decrease) in Fund Balance ‐ ‐ ‐ 100,000 Measurement Focus Adjustment ‐$ Ending Fund Balance ‐$ ‐$ ‐$ 100,000$ 137 Debt Service Requirements Wastewater All Wastewater URB, GO and CO Series FISCAL YEAR PRINCIPAL INTEREST FISCAL YEAR PAYMENT PRINCIPAL OUTSTANDING OCT. 1 FY22 4,366,900 2,960,910 7,327,810 79,949,360 FY23 4,231,150 2,755,659 6,986,809 75,582,460 FY24 4,373,450 2,573,171 6,946,621 71,351,310 FY25 4,302,300 2,375,865 6,678,165 66,977,860 FY26 4,512,100 2,168,626 6,680,726 62,675,560 FY27 4,502,450 1,964,106 6,466,556 58,163,460 FY28 4,336,900 1,766,379 6,103,279 53,661,010 FY29 4,371,250 1,575,071 5,946,321 49,324,110 FY30 4,569,350 1,389,256 5,958,606 44,952,860 FY31 4,685,510 1,195,776 5,881,286 40,383,510 FY32 4,723,000 1,006,793 5,729,793 35,698,000 FY33 4,555,000 827,388 5,382,388 30,975,000 FY34 4,575,000 653,384 5,228,384 26,420,000 FY35 3,930,000 516,899 4,446,899 21,845,000 FY36 4,040,000 410,513 4,450,513 17,915,000 FY37 4,150,000 300,359 4,450,359 13,875,000 FY38 3,930,000 191,178 4,121,178 9,725,000 FY39 3,335,000 95,622 3,430,622 5,795,000 FY40 1,765,000 34,391 1,799,391 2,460,000 FY41 695,000 7,819 702,819 695,000 ‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33FY34FY35FY36FY37FY38FY39FY40FY41WASTEWATER FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 138 WATER SERVICES DEPARTMENT STRATEGIC PLAN I. Mission Statement The Water Services Department protects the public health and safety of our customers and workers in providing high quality potable drinking water, and the sanitary collection and proper treatment of wastewater at a reasonable cost to our customers within the regulatory framework of the Environmental Protections Agency (EPA), Texas Commission on Environmental Quality (TCEQ) and the Brazos Valley Groundwater Conservation District. Vision Statement We are committed to responsibly managing existing assets and investing wisely in sustainable expansion of infrastructure and treatment facilities to ensure continued delivery of water and wastewater services for future generations. II.Top Departmental Goals 1.Goal: Keep Water production and distribution capacities ahead of demand a. Issue: Water supply and infrastructure must meet current and future demands b. Plan of Action: i.Meet or exceed all regulatory permits, standards, and requirements ii. Utilize the 2021 City Comprehensive Plan Update to complete full update of Water Impact Fees iii.Complete full update of Water CIP in 2022 to meet future needs iv.Update extended period simulation water system model as growth occurs v.Monitor BVGCD Rules to protect Historic Usage vi.Purchase Water Rights for future wells c.Strategic Initiative: Core Services and Infrastructure 2.Goal: Keep Wastewater collection and treatment capacities ahead of demand a. Issues: Wastewater collection and treatment must meet current and future demands b. Plan of Action: i.Meet or exceed all regulatory permits, standards, and requirements ii. Utilize the 2021 City Comprehensive Plan Update to complete full update of Wastewater Impact Fees iii.Complete full update of Wastewater CIP in 2022 to meet future needs iv.Reduce Inflow and Infiltration by implementing and increasing smoke testing and corrective rehabilitations v.Rehabilitate and increase capacity of the collection system to eliminate predictable Sanitary Sewer Overflows vi.Execute capacity expansion of Lick Creek WWTP and CC Diversion Lift Station c.Strategic Initiative: Core Services and Infrastructure 139 3.Goal: Attract and retain an engaged and highly professional staff a. Issues: Provide workforce proper compensation and incentives b. Plan of Action: i.Retain experienced staff and expand cross training efforts ii.Promote personal development of employees c.Strategic Initiative: Core Services and Infrastructure 4.Goal: Maintain efficient operations and excellent customer service a. Issues: Satisfy both objectives of this goal though occasionally conflicting b. Plan of Action: i.Successfully accomplish all Performance Indicators ii.Maintain APWA Accreditation standards iii.Continuously improve asset management programs iv.Implement results from FY21 rate study for Water and Wastewater c.Strategic Initiative: Core Services and Infrastructure 5.Goal: Enhance effective water conservation strategies a. Issues: Responsibly manage existing water supply with Water Conservation and Re- Use b. Plan of Action: i.Review impact of water rates on Water Conservation ii.Take actions to promote accountability related to water use. c.Strategic Initiative: Sustainable City 140 WATER SERVICES DEPARTMENT KEY PERFORMANCE INDICATORS Planned Preventive Maintenance Activities Asset Management is a critical factor in responsible management of water and wastewater systems. Our asset managment policy was designated as a "model policy" by the APWA during the most recent accredidation process and requires continuous improvement of our asset management program, processes and systems. Programs and procedures are continuously being created and modified to achieve the ojectives of the policy in the most fiscally responsible manner. Planned preventive maintenance activities minimize unplanned reactive repair activites. A Key Performance Indicator (KPI) of asset management systems is the amount of planned preventative maintenance actvities as a percentage of total maintenance and repair activities. Strategic Goal: City Council Goal III - Core Services and infastructure Notices of Violations (NOV) received from the TCEQ Notice of violations are issued by the Texas Commission on Environmental Quality (TCEQ) when they observe one or more violations of operating permits or TCEQ regulations. They included a prescribed time period to return to compliance and provide documentation that all violations have been corrected. Objective: City Council Goal III - Core Services and infastructure High priority work orders progressing as planned (PAP) High priortiy work orders include work orders to perform emergency repairs, ensure employee safety, or compliance with regulatory aspects of water and wastewater treatment. "Progressing as planned" is defined as a positive status change during a 14 day period such as; submitting and receiving authorizations to perform work, ordering materials, or completing the work order. Objective: City Council Goal III - Core Services and infastructure 72.0 81.0 74.0 81.0 81.0 81.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0 82.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent PM Goal: 80% 0.0 0.0 0.0 1.0 0.0 0.0 0.0 0.2 0.4 0.6 0.8 1.0 1.2 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4NOVGoal: Zero 100.0 100.0 100.0 100.0 99.5 100.0 99.2 99.3 99.4 99.5 99.6 99.7 99.8 99.9 100.0 FY20 Q3 FY20 Q4 FY21 Q1 FY21 Q2 FY21 Q3 FY21 Q4Percent PAPGoal: 100 Percent 141 Solid Waste Fund The Solid Waste Fund is a City Enterprise fund that accounts for the activities of collecting and disposing of residential and commercial refuse in the City. Solid Waste Fund includes: •42.00 FTEs (including 1.0 approved in FY22) •30 collection vehicles •Residential services include weekly collection of garbage, bulky and brush items, and bi-weekly recycling. •Commercial operations provide commercial dumpster, cart and roll-off container collection and disposal services between one and six times per week. FY22 revenue includes an annual CPI-U adjustment of 1.7% along with a modest growth assumption in residential collections. Budgeted revenue includes a payment from BVSWMA Inc. for the scheduled debt service payment. This revenue is offset by the debt service expenditure for the actual payment. Total approved revenue increased due to the transfer from Fleet Replacement fund for the FY22 scheduled vehicle replacements. This transfer is offset by a corresponding scheduled capital purchase budget. The fund is projecting a 1% payment loss as a measurement adjustment in FY21 & FY22. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI 1 Equipment Operator and & Commercial FEL vehicle $371,334 $174,946 $546,280 N/A N/A Electronic Vehicle Routing system 85,055 106,945 192,000 Goal 1 N/A Return COVID Reductions - 13,800 13,800 N/A N/A Solid Waste Fund SLAs Total $456,389 $295,691 $752,080 •SLA approved for the addition of one equipment operator and the purchase of one front end loading collection vehicle for use in commercial and multi-family refuse collection. Currently we have four commercial front-end load vehicles that provide commercial garbage service six days a week to our commercial customers within the City. Commercial collections have not added personnel or a front- end load truck since 2002. This SLA supports the City’s goal to provide core services efficiently, effectively and maintain citizens health, safety, and general welfare. •A solid waste electronic routing system for all collection vehicles is approved. This includes routing optimization, turn by turn displays and audible instruction for operators, and quality control quality assurance analysis for solid waste routes. This SLA supports the department’s plan to improve safety and efficiency in solid waste collections. FY22 approved expenditures will increase primarily due to the approved SLAs. The FY22 working capital is projected to meet the 18% requirement as outlined in the Fiscal and Budgetary Policy Statement. 1 Solid Waste’s KPIs are included with Public Work’s Strategic Plan and KPIs. 142 City of College Station Solid Waste Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Residential 7,115,761$ 6,930,001$ 7,197,874$ 7,348,100$ 6.03% Commercial 3,896,045 3,996,701 3,884,462 3,945,400 -1.28% Other Operating 166,667 139,179 174,133 179,000 28.61% Total Operating Revenues 11,178,472$ 11,065,881$ 11,256,469$ 11,472,500$ Non-Operating Revenues Investment Earnings 12,943 37,093 3,376 3,400 -90.83% BVSWMA Payment - Debt Service 353,850 354,050 354,050 323,300 -8.69% Transfer In - Fleet Replacement 662,576 2,225,586 2,225,586 1,810,000 -18.67% Other Non Operating 6,552 3,576 6,258 3,600 0.67% Total Non-Operating Revenues 1,035,922$ 2,620,305$ 2,589,270$ 2,140,300$ -18.32% Total Revenues and Transfers 12,214,394$ 13,686,186$ 13,845,739$ 13,612,800$ Operating Expenditures & Transfers Residential 5,456,239$ 5,096,540$ 5,016,479$ 5,289,773$ 3.79% Commercial 3,283,867 3,186,296 3,193,885 3,629,533 13.91% Total Operating Expenditures & Transfers 8,740,107$ 8,282,836$ 8,210,364$ 8,919,306$ Non-Operating Expenditures & Transfers Fleet Replacements - Scheduled 662,576$ 2,225,586$ 2,225,586$ 1,810,000$ -18.67% Interdept Exp-Utility Billing 210,017 224,612 224,612 249,000 10.86% Outside Agency Funding 45,900 46,731 46,731 46,730 0.00% General & Admin Transfers 753,499 872,455 872,455 845,285 -3.11% Transfer to General Fund 850,000 1,641,000 1,641,000 1,147,300 -30.09% Transfer Out - Other 47,761 - - - - Debt Service 353,850 354,050 354,050 323,300 -8.69% Other Non-Operating Expenses 7,252 - - - - Contingency - 50,000 50,000 248,714 397.43% Total Non-Operating Expenditures & Transfers 2,930,855$ 5,414,434$ 5,414,434$ 4,670,329$ -13.74% Total Expenditures & Transfers 11,670,962$ 13,697,270$ 13,624,798$ 13,589,635$ -0.79% Increase/Decrease in Working Capital, modified accrual budgetary basis 543,432$ (11,084)$ 220,941$ 23,165$ Measurement Focus Adjustment (103,210)$ (110,659)(110,659)(114,725) Beginning Working Capital, accrual basis of accounting 2,406,437$ 2,846,659$ 2,846,659$ 2,956,941$ Ending Working Capital, accrual basis of accounting 2,846,659$ 2,724,916$ 2,956,941$ 2,865,381$ 143 Residential 53.98%Commercial 28.98% Pmt from BVSWMA, Inc.- Debt Service 2.37% Transfer In -Fleet Replacement 13.30% Other 1.37% Solid Waste Fund -Sources Residential 38.94%Commercial 26.71% Fleet Replacement 13.32% Debt Service 2.38% G&A Transfers 8.05% TF to General Fund 8.44% Other 2.16% Solid Waste Fund -Uses 144 City of College Station Solid Waste Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Residential Collection 5,456,239$ 5,096,540$ 5,016,479$ 5,289,773$ 3.79% Commercial Collection 3,283,867 3,186,296 3,193,885 3,629,533 13.91% TOTAL 8,740,107$ 8,282,836$ 8,210,364$ 8,919,306$ 7.68% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 2,256,732$ 2,320,612$ 2,359,999$ 2,405,792$ 3.67% Health Insurance 466,983 478,908 481,841 553,025 15.48% Supplies 355,742 506,682 435,222 537,726 6.13% Maintenance 767,900 767,973 768,103 784,689 2.18% Purchased Services 4,640,820 4,208,661 4,165,199 4,188,019 -0.49% Capital Outlay 251,929 - - 450,055 - TOTAL 8,740,107$ 8,282,836$ 8,210,364$ 8,919,306$ 7.68% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Residential Collection 27.50 27.50 27.50 0.00% Commercial Collection 13.50 13.50 14.50 7.41% TOTAL 41.00 41.00 42.00 2.44% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION 145 Northgate Parking Fund The Northgate Parking Fund accounts for revenues and expenditures from the City’s Northgate parking facilities and district management efforts. The revenue sources are Patricia Street Promenade Surface Lot, College Main Parking Garage, metered street parking, and parking enforcement in the Northgate area. In FY20, the fund took a dramatic hit due to Northgate businesses being closed for COVID-19. Contract permits also decreased due to students leaving in the middle of the spring semester as Texas A&M University closed campus. These trends continued into the next fiscal year. Overall, COVID-19 has drastically affected the expected FY21 revenue for the Northgate Parking Fund since it relies heavily on student patronage. For the end of FY21 and going into FY22, revenues are expected to return closer to pre-COVID-19 levels. FY22 projected working capital will meet the 18% working capital requirement as outlined in the Fiscal and Budgetary policy. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Reductions $ - $ 55,000 $ 55,000 N/A N/A Replace Pay Meter Station 29,135 29,135 Goal 4 #3 Replace Domes on Street Meters 8,700 8,700 Goal 4 #3 Northgate Parking SLAs Total $ 37,835 $ 55,000 $ 92,835 Northgate has requested two operating SLAs. The Pay by Space Meter Stations are due for replacement and will add the ability for patrons to use a mobile payment service for convenience and the new meters integrate with the existing ticket-writer system for enforcement. The domes on the street meters in Northgate have been leaking and need to be replaced. The domes reduce down time, decrease lost revenue, and extend the life of the existing meters. These are to manage the Northgate District assets as stated in the Community Services Strategic Plan. 146 City of College Station Northgate Parking Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Base Budget FY21 to FY22 Operating Revenues Parking Fee Revenue 827,177$ 1,090,000$ 991,484$ 1,093,000$ 0.28% Parking Fines 123,338 233,000 124,310 300,000 28.76% Fines - Other 9,186 19,000 8,966 30,000 57.89% Other Operating 125 - 75 - - Total Operating Revenues 959,826$ 1,342,000$ 1,124,835$ 1,423,000$ -100.00% Non-Operating Revenues Investment Earnings 6,951$ 6,000$ 5,588$ 12,000 100.00% Other Nonoperating/Transfers 6,522 6,000 6,217 6,000 0.00% Total Non-Operating Revenues 13,473$ 12,000$ 11,805$ 18,000$ -100.00% Total Revenues and Transfers 973,299$ 1,354,000$ 1,136,640$ 1,441,000$ Operating Expenditures & Transfers Northgate District Operations*693,982$ 741,860$ 745,953$ 822,793$ 10.91% Capital Reserve - 100,000 100,000 137,835 37.84% Total Operating Expenditures & Transfers 693,982$ 841,860$ 845,953$ 960,628$ -100.00% Non-Operating Expenditures & Transfers Non Operating Expense -$ -$ -$ -$ - Capital Improvement Projects 1,763 - 113,058 - - G&A Transfers 76,232 91,191 91,191 135,234 48.30% Debt Service 224,400 - - - - Transfer to Gen Govt CIP Fund 100,000 - - - - Transfer to OPEB 8,159 - - - - Contingency - 50,000 53,378 22,912 -54.18% Total Non-Operating Expenditures & Transfers 410,553$ 141,191$ 257,627$ 158,146$ -100.00% Total Expenditures and Transfers 1,104,535$ 983,051$ 1,103,580$ 1,118,774$ -100.00% Increase (Decrease) in Working Capital, modified accrual budgetary basis (131,236)$ 370,949$ 33,060$ 322,226$ Measurement Focus Adjustment 89,206$ 0 Beginning Working Capital, accrual basis of accounting 464,442$ 422,412$ 422,412$ 455,472$ Ending Working Capital, accrual basis of accounting 422,412$ 793,361$ 455,472$ 777,698$ 147 Northgate Operations 83.88% Transfers 13.79% Debt Service 2.33% Northgate Parking Fund-Uses Parking Fee Revenue 76.81% Parking Fines 21.08% Fines -Other 2.11% Northgate Parking Fund -Sources 148 City of College Station Northgate Parking Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Northgate Parking 693,982$ 841,860$ 845,953$ 960,628$ 14.11% TOTAL 693,982$ 841,860$ 845,953$ 960,628$ 14.11% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 336,056$ 371,525$ 349,814$ 369,381$ -0.58% Health Insurance 78,009 81,751 78,693 89,822 9.87% Supplies 8,738 18,480 18,730 19,282 4.34% Maintenance 6,147 26,879 26,879 27,479 2.23% Purchased Services 265,032 243,225 271,837 316,829 30.26% Capital Outlay - 100,000 100,000 137,835 37.84% TOTAL 693,982$ 841,860$ 845,953$ 960,628$ 14.11% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Northgate Parking 7.00 7.00 7.00 0.00% TOTAL 7.00 7.00 7.00 0.00% EXPENDITURE BY DIVISION PERSONNEL EXPENDITURE BY CLASSIFICATION 149 150 Hotel Tax Fund The Hotel Tax Fund is used to record Hotel tax revenues, a consumption tax authorized under state statute. This tax allows the City to collect up to its current tax rate of 7% on rental income of hotels and motels within the city limits. In accordance with Chapter 351 of the Tax Code, expenditures from this fund must directly enhance and promote tourism and the hotel industry in the City The COVID-19 pandemic has had a drastic effect on the hotel industry and HOT revenue for the City. The hotel industry is starting to see a return as more people choose to travel and the vaccine rollout continues and FY22 revenue is projected to begin to recover. Investment income is projected to remain flat due to low interest rates nationwide. Operational Expenses: Parks Programs and Events: The FY22 budget for Parks Programs and Events includes expenditures related to athletic events such as National & Regional Athletic Tournaments. The budget includes salaries and benefits for employees dedicated to tourism, hosting supplies, field maintenance supplies and staff time to prepare the facilities for each event. Public Communications: Public Communications staff develops brochures, promotional videos, and other marketing and advertising materials with the primary focus of creating high-quality collaterals to bring tourism dollars to College Station. Expenditures are budgeted for staff time associated with these duties. Economic Development & Tourism Division: Effective August of 2020, City Council voted to bring the services provided by Experience Bryan College Station in-house and created the new Tourism Division within the Economic Development Department. The Division is focused on supporting the City’s hospitality industry through increased overnight stays and leisure travel and a return to meetings, conventions, and reunions. Tourism personnel combines veteran sports sales experience with the City’s tournament facilitation team, renowned facilities, and marketing expertise. Expenditures are budgeted for •Salaries and benefits for 10.0 FTEs, supplies, maintenance, and purchased services. •Tourism incentives of $616,710 to attract events. A panel reviews and approves funding for the events. •Revolving Funds of $200,000 are for soliciting and hosting events in College Station. Outside Agency Funding - The City funds several outside agencies each fiscal year that provide services for the citizens of College Station. The amount of funding received by each agency 151 depends on Council direction and the availability of funds. See Appendix J for additional details regarding Outside Agency Funding. TAMU Preferred Access Payment: The agreement with Texas A&M University for the use of A&M facilities provides that a maximum of $1.2M be contributed for FY22 between Brazos County and the City. A payment of $755,000 is budgeted for FY22. Capital Expenditures Prior year budget appropriations for Hotel Tax Fund projects carry forward and span fiscal years. As a result, current year appropriations may not equal anticipated expenditures as projects retain prior year appropriations. The City anticipates that Hotel Tax revenue will fund a portion of the construction of the Texas Independence Ballpark at Midtown, with the remainder funded by tax backed debt. Construction on Phase I was originally projected to begin in FY20. In response to COVID-19, the City deferred construction to FY23. However, due to the City’s stronger than anticipated financial position of the City, the FY22 Approved Budget includes construction starting in FY22. This construction will include development of ball fields, parking, lighting, restrooms, pavilion, batting cages, and park amenities for four specialized baseball/softball fields. The City expects a significant number of individuals and teams from outside of the community to play in various tournaments once the Park is complete. FY22 Appropriations are also included to complete the refurbishment of 1207 Texas Avenue building into a Visitor Center for the new Tourism Division. 152 City of College Station Hotel Tax Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 17,762,638$ 18,188,265$ 18,188,265$ 18,085,648$ Operating Revenues Taxes 3,831,430$ 1,880,670$ 3,685,700$ 4,600,000$ 144.59% Total Operating Revenues 3,831,430$ 1,880,670$ 3,685,700$ 4,600,000$ Non-Operating Revenues Investment Earnings 153,358 2,983 30,000 34,000 1039.79% Other 9,884 87,800 496,000 10,000 -88.61% Total Non-Operating Revenues 163,242$ 90,783$ 526,000$ 44,000$ Total Revenues 3,994,672$ 1,971,453$ 4,211,700$ 4,644,000$ 135.56% Total Funds Available 21,757,310$ 20,159,718$ 22,399,965$ 22,729,648$ 12.75% Operating Expenditures & Transfers City Operations: Parks Programs & Events 269,798$ 560,514$ 505,812$ 529,949$ -5.45% Hotel Tax Collections/Audits Admin.20,741 57,660 57,660 62,700 8.74% Public Communications - 93,171 89,574 180,503 93.73% Economic Development - Tourism 124,731 2,451,000 1,249,789 2,283,230 -6.84% Tourism - Incentives for Sports & Tourism - 669,000 594,500 616,710 -7.82% Tourism - Revolving Funds - 200,000 100,000 200,000 0.00% Total City Operations Expenditures 415,271$ 4,031,345$ 2,597,335$ 3,873,092$ -3.93% Non-Operating Expenditures & Transfers Outside Agency Funding 2,062,336 567,058$ 243,468$ 155,524$ -72.57% Incentives for Arts & Culture 397,976 358,178$ 358,178$ 362,476 1.20% Preferred Access Payment 426,924 894,000 839,615 755,000 -15.55% Capital Expenditures 22,422 250,000 250,000 7,550,000 2920.00% HOT Eligible Events Reimbursements 230,062 256,806 - - Non-Operating Misc Exp 5,325 125,000 25,000 25,000 -80.00% General & Administrative Transfer - - - 185,187 100.00% Contingency - 10,721 721$ 155,234 1347.94% Total Non Operating Expenditures & Transfers 3,145,045$ 2,461,763$ 1,716,982$ 9,188,421$ Total Expenditures & Transfers 3,560,315$ 6,493,108$ 4,314,317$ 13,061,513$ 101.16% Increase (Decrease) in Fund Balance 434,357$ (4,521,655)$ (102,617)$ (8,417,513)$ Measurement Focus Adjustment (8,730)$ Ending Unassisgned Fund Balance 18,188,265$ 13,666,610$ 18,085,648$ 9,668,135$ Assigned Fund Balance Texas Independence Park at Midtown - (deferred from FY20)6,455,010 6,455,010 6,455,010 - Texas Independence Park at Midtown - equipment and Park Ops 175,000 175,000 175,000 175,000 Veteran's Park Phase II 5,000,000 - - - Special Events Bids - - - 500,000 Ending Assigned Fund Balance 6,558,255$ 7,036,600$ 11,455,638$ 8,993,135$ 153 Parks Pgms & Events 4.17% Admin. of HOT 0.49% Tourism Depart. 24.42% Public Comm. 1.42% Outside Agencies 4.08% Preferred Access Pmt. 5.95% Capital Expend. 59.47% Hotel Tax Fund -Uses Taxes 99.05% Other 0.21% Investment Earnings, 0.74% Hotel Tax Fund -Sources 154 City of College Station Hotel Tax Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Parks and Recreation Programs 269,798$ 560,514$ 505,812$ 529,949$ -5.45% Hotel Tax Collections/Audits Admin.20,741 57,660 57,660 62,700 8.74% Public Communications - 93,171 89,574 180,503 93.73% Economic Development & Tourism 124,731 3,320,000 1,944,289 3,099,940 -6.63% TOTAL 415,271$ 4,031,345$ 2,597,335$ 3,873,092$ -3.93% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 326,180$ 1,013,627$ 817,516$ 1,050,959$ 3.68% Health Insurance 62,021 50,281 132,906 211,801 321.23% Supplies 2,074 456,235 448,890 407,065 -10.78% Maintenance - 26,365 53,807 107,351 307.17% Purchased Services 24,996 1,615,837 438,016 1,279,206 -20.83% Tourism Incentives - 669,000 594,500 616,710 -7.82% Tourism Sports Revolving - 200,000 100,000 200,000 0.00% Direct Capital - - 11,700 - - TOTAL 415,271$ 4,031,345$ 2,597,335$ 3,873,092$ -3.93% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Parks and Recreation 4.30 3.30 3.30 0.00% Public Communications - 1.00 1.00 0.00% Economic Development & Tourism 9.00 10.00 10.00 0.00% TOTAL 13.30 14.30 14.30 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION 155 Community Development Fund The Community Development Fund is used to account for grants received from the U. S. Department of Housing and Urban Development (HUD), for Community Development Block Grant (CDBG) and HOME Investment Partnership (HOME) funds. •CDBG and HOME funds may only be used to: o Benefit low and moderate income persons; o Aid in the elimination of slum and blighting influences, and/or o Meet a particular urgent need. •CDBG funds may be used to meet local needs through a wide range of community development activities, while HOME funds may only be used for affordable housing activities. •The FY21 budget was developed using input received in a series of public hearings, program committee meetings, and citizen input. •Historically, the City has utilized CDBG and HOME funds for a variety of programs and activities including: Affordable housing programs (home buyer assistance, security deposit assistance, rehabilitation, leveraged development for new construction, and minor repairs); Funding of direct services to low-income families; Economic development; Acquisition; Demolition; Park, street, infrastructure, and public facility improvements in low-income areas of the City. •CDBG funds public service agencies via the Joint Relief Funding Review Committee (JRFRC). Committee members are from College Station and Bryan. The JRFRC reviews all requests for CDBG Funds available for public agencies and makes recommendations to both cities for agencies funding. See Appendix I for details of the agencies to be funded for FY21. The City applied for a loan through the Section 108 loan program to provide CDBG funding to LULAC Oak Hill Apartments to complete a full rehabilitation of a 50-unit apartment complex for income-eligible elderly households. The Section 108 loan program allows for accessing up to five times the current CDBG grant allocation to carry out large projects that would not normally be able to be completed with the normal annual allocation. This loan will be secured by future CDBG allocations. The CDBG financing is provided for a 3rd party contractor to complete economic development, housing rehabilitation, or public facility improvements. The financing is provided in the form of a loan where Council can set terms, that could include fully repayable principal and interest, deferred- forgivable, or a mixture of terms. The loan for LULAC Oak Hill will require that the apartment complex repay principal only with interest payments coming from future CDBG allocations. This will ensure the long-term affordability of the units for our low-income elderly population. 156 Through the CARES Act, the City was able to assist local businesses and residents with assistance for needs caused by COVID-19. The following is a summary of assistance provided for COVID-19 related needs only through CDBG and HOME Program Funding: Source Assistance Amount Number Impacted CDBG Economic Assistance $ 592,792 65 Businesses CDBG-CARES Act Economic Assistance 613,524 CDBG-CARES Act Public Service Agency – Emergency Rental Assistance & other family support 1,003,294 727 Households CDBG Public Service Agency – Emergency Rental Assistance & other family support 334,431 HOME Rental Assistance 207,757 90 Households Total $2,751,798 The American Rescue Plan of 2021 will provide additional HOME Investment Partnership Program funds in the amount of $1,740,263 and will allow for the preservation or production of affordable housing units. These funds will be available for expenditure until September 2030. Staff is awaiting direction on the use of these funds from the Federal Government but is working to develop a plan that will address substandard and dilapidated housing and increase availability of housing for workforce and special needs populations. The FY2022 (PY2021) Annual Action Plan includes a balanced community development program geared toward increasing economic opportunities for businesses and residents, improving public facilities, and increasing affordable housing opportunities through available federal grant funds, while supporting community- wide initiatives that support a variety of needs to provide our residents with healthcare, education, decent, safe, and affordable housing, and financial stability. Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Reductions - $4,500 $4,500 N/A N/A Bus Shelter 100,000 - 100,000 Goal 1 #2 Community Development SLA Total $100,000 $4,500 $104,500 In FY22, Community Development will be constructing a bus shelter at a transit stop in an eligible low-to- moderate income area in College Station for public use. This is inline with the goal to maximize impact to the community using CDBG funds in the Community Services Strategic Plan. 157 City of College Station Community Development Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance -$ -$ -$ -$ Revenues Grants: Community Development Block Grant 1,649,809$ 1,518,371$ 1,518,371$ 1,448,329$ -4.61% Home Grant 193,213 660,707 660,707 561,952 -9.84% Community Development Block Grant - CV 1,286,978 965,859 965,859 - -100.00% Recaptured Funds & Program Income - CDBG - - - - - Recaptured Funds & Program Income - HOME - - - 28,913 100.00% Recaptured Misc Fees 460 6,807 6,807 250 -96.33% State Grants - 150,000 150,000 - -100.00% Loan Repayment Principal 2,022 - - 2,629 100.00% Loan Repayment Interest 1,999 - - 1,918 100.00% Total Revenues 3,134,481$ 3,301,744$ 3,301,744$ 2,043,991$ -36.89% 0 - Total Funds Available 3,134,481$ 3,301,744$ 3,301,744$ 2,043,991$ -36.89% Expenditures & Transfers Community Development Block Grant Housing Assistance/Minor Repair 63,117$ 75,000$ 75,000$ 25,000$ -66.67% Housing Assistance/Rehab - - 50,000 100.00% Rehab Admin - 45,000 45,000 46,333 2.96% Clearance/Demolition - 10,000 10,000 40,000 300.00% Owner Housing Construction 49 32,089 100.00% Acquisitions/Rehabilitation 108,131 270,410 270,410 110,150 -59.27% Rental Rehabilitation (LULAC Oak Hill)50,000 100.00% Public Service Agency Funding 146,763 716,992 716,992 303,653 -57.65% Code Enforcement 30,010 - - - - Administrative Fees 202,305 225,051 225,051 227,122 66.49% Economic Development 531,404 163,829 163,829 224,588 37.09% Public Facilities Projects - Bus Shelter 100,027 - - 86,705 100.00% Lincoln Center Playground 230,112 - - 235,925 100.00% Georgie Fitch Park Improvements - 155,916 155,916 - -100.00% TeRAP Expenses - 150,000 150,000 - -100.00% Public Service Agency Funding - CV 44,637 822,034 822,034 - -100.00% Economic Assistance - CV 197,507 - - - - Total CDBG Expenditures 1,654,062$ 2,634,232$ 2,634,232$ 1,431,565$ -39.55% Home Grant Homebuyer’s Assistance 118,950$ 354,812$ 354,812$ 411,285$ 13.65% Tenant Based Rental Assistance - Security 20,098 43,200 43,200 14,219 -47.63% CHDO 7,279 147,037 147,037 72,094 -50.97% Administrative Fees 106,166 122,463 122,463 97,686 -20.23% Tenant Based Rental Assistance - Emergency Rent A 187,549 - - - - Total Home Expenditures 440,042$ 667,512$ 667,512$ 595,284$ -10.76% Contingency -$ -$ -$ 17,142$ - Total Contingency -$ -$ -$ 17,142$ - Transfer to General Fund 1,040,377$ -$ -$ -$ - Total Transfers 1,040,377$ -$ -$ -$ - Total Expenditures & Transfers 3,134,481$ 3,301,744$ 3,301,744$ 2,043,991$ -33.73% Increase (Decrease) in Fund Balance -$ -$ -$ -$ Measurement Focus Adjustment - - - Ending Fund Balance -$ -$ -$ -$ *The City does not maintain a fund balance in the Community Development Fund. Grant funds available from the U. S. Department of Housing and Urban Development are maintained and drawn from the City’s Line of Credit with the U. S. Treasury. The balance in the Line of Credit is indicated as the Total Funds available. 158 City of College Station Community Development Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Community Development 1,973,863$ 3,301,744$ 3,301,744$ 2,026,849$ -38.61% TOTAL 1,973,863$ 3,301,744$ 3,301,744$ 2,026,849$ -38.61% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 269,220$ 310,103$ 310,103$ 303,924$ -1.99%Health Insurance 42,276 46,781 46,781 51,394 9.86%Supplies 1,640 2,107 2,107 2,117 0.45%Maintenance - - - - -Purchased Services 1,660,727 2,942,753 2,942,753 1,669,415 -43.27% Capital Outlay - - - - - TOTAL 1,973,863$ 3,301,744$ 3,301,744$ 2,026,849$ -38.61% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Base Budget FY21 to FY22 Community Development 4.00 4.00 4.00 0.00% TOTAL 4.00 4.00 4.00 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 159 Federal Relief Fund In FY21 the City received $6.7 million from the Federal Government from the Coronavirus Aid, Relief, and Economic Security (CARES) Act for COVID-19 relief. The City used a portion of this funding for local hospitals and community applicants to relieve the cost of PPE. The City also used a portion of this funding for payroll expenses related to public safety employees whose services were dedicated to mitigating or responding to the COVID-19 public health emergency. The City transferred the remaining $4.3 million to this fund. The City expects to receive additional federal funds totaling $29.48 million from the American Rescue Plan Act (ARPA) of 2021. As of July 31st, the City has received half of this funding, totaling $14.7 million. To keep the advance of ARPA funding the City must incur and submit to the federal government proof of expenditures that meet the qualifications provided by the US Treasury Department. Qualifying expenses are outlined in numerous federal documents. The advance funding must be qualified and approved before any additional funding is received. Qualifying expenses must be incurred prior to December 2024. The City will not recognize funds until they are qualified and received. 160 City of College Station Federal Relief Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance -$ -$ -$ 19,054,756$ Revenues Transfer In -$ -$ 19,054,756$ -$ - Interest on Investments - - - - - Total Revenues -$ -$ 19,054,756$ -$ - Total Funds Available - - 19,054,756 19,054,756 100.00% Expenditures Transfer Out -$ -$ -$ -$ - Total Expenditures -$ -$ -$ -$ - Increase (Decrease) in Fund Balance - - 19,054,756 - Measurement Focus Adjustment -$ Ending Fund Balance -$ -$ 19,054,756$ 19,054,756$ 161 Drainage Utility Fund The Drainage Utility Fund is a Special Revenue Fund that administrates all aspects of the City’s Storm Water Program. Drainage Engineering assists with the Drainage Development permit that must be obtained prior to the start of most construction activity. This permit process exists to ensure that approved development will not increase the danger of flooding and will not allow the migration of dust, mud, or silt from the construction site. Drainage Maintenance provides a maintenance program to keep the storm carrying capacity of the drainage system adequate in the City. The Division is responsible for the care and maintenance of the improved and natural drainage ways within the City limits. Operations include creek cleaning, erosion control, mosquito control, and vegetation control. Drainage Engineering and Drainage Maintenance Divisions are funded by residential charges based on a set fee per residential unit and commercial charges calculated based on building square footage. An annual CPI- U adjustment of 1.7% is planned for FY22. Investment earning will decrease due to current interest rates. The fund is projecting a 1% payment loss as a measurement focus adjustment in FY21 and FY22. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Dump Truck – 4 Yard $ 65,000 $ 18,125 $83,125 N/A N/A Return COVID Reductions - 18,900 18,900 N/A N/A Drainage Fund SLAs Total $ 65,000 $ 37,025 $102,025 •A SLA request for a small four-yard dump truck that will haul off dirt and debris from work sites. With the growth and development of residential and commercial properties, city-wide geographical infrastructure is changing the storm drainage ways. With the completion of the Storm Water Drainage Master plan, this vehicle is necessary to help restore problematic drainage ways identified in the master plan. This will help mitigate future drainage problems and improve potential flood prone areas which addresses the City’s core services and infrastructure goal to maintain citizens health, safety, and general welfare. Approved expenditures will increase for FY22 due to planned capital projects. Drainage projects are funded by utility fee revenue collected from residential and commercial consumers. 162 City of College Station Drainage Utility Fund Summary last reviewed: 07/16/13 at 7:45am FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 1,968,138$ 2,617,861$ 2,617,861$ 3,331,708$ Operating Revenues Residential 2,425,912$ 2,377,000$ 2,443,164$ 2,494,500$ 4.94% Commercial / Industrial 552,697 558,000 564,380 573,700 2.81% Other Operating 25,247 20,000 26,973 28,000 40.00% Total Operating Revenues 3,003,856$ 2,955,000$ 3,034,517$ 3,096,200$ Non-Operating Revenues Investment Earnings 14,998 6,000 4,685 4,700 -21.67% Transfer In - Fleet Replacement 186,708 193,450 193,450 16,000 -91.73% Total Non-Operating Revenues 201,706$ 199,450$ 198,135$ 20,700$ Total Revenues and Transfers 3,205,562$ 3,154,450$ 3,232,652$ 3,116,900$ -1.19% Operating Expenditures & Transfers Engineering 94,941$ 84,273$ 85,864$ 80,908$ -3.99% Maintenance 1,451,598 1,631,232 1,495,997 1,689,289 3.56% Total Operating Expenditures & Transfers 1,546,539$ 1,715,505$ 1,581,861$ 1,770,197$ 3.19% Non-Operating Expenditures & Transfers Capital Projects 31,138$ -$ -$ 650,000$ 100.00% Replacements - Scheduled 186,708 193,450 193,450 16,000 -91.73% Interdept Exp-Utility Billing 99,030 104,910 104,916 116,000 10.57% Net Gen/Admin Transfers 124,010 104,040 104,040 105,080 1.00% Transfer to General Fund (ROR)537,279 505,185 505,188 365,265 -27.70% Contingency - 100,000 - 155,016 55.02% Total Non Operating Expenditures & Transfers 978,165$ 1,007,585$ 907,594$ 1,407,361$ 39.68% Total Expenditures & Transfers 2,524,704$ 2,723,090$ 2,489,455$ 3,177,558$ 16.69% Increase (Decrease) in Fund Balance 680,858$ 431,360$ 743,197$ (60,658)$ Measurement Focus Adjustment (31,135)$ (29,350)(29,350) Ending Fund Balance 2,617,861$ 3,049,221$ 3,331,708$ 3,241,701$ 163 Residential 80.03% Commercial / Industrial 18.41%Investment Earnings 0.15% Other 1.41% Drainage Fund-Sources Engineering 2.56% Maintenance 53.16% Capital Projects 20.46%Fleet Repl. 0.50% Interdept Billing 3.65% General & Admin Tfs 14.80% Contingency 4.87% Drainage Fund -Uses 164 City of College Station Drainage Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Civil Engineering 94,941$ 84,273$ 85,864$ 80,908$ -3.99% Drainage Maintenance 1,451,598 1,631,232 1,495,997 1,689,289 3.56% TOTAL 1,546,539$ 1,715,505$ 1,581,861$ 1,770,197$ 3.19% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 771,693$ 871,908$ 769,774$ 860,264$ -1.34% Health Insurance 194,831 210,248 184,908 231,009 9.87% Supplies 56,995 86,539 84,053 95,880 10.79% Maintenance 123,190 154,352 154,352 154,352 0.00% Purchased Services 275,132 322,458 318,774 363,692 12.79% Capital Outlay 124,697 70,000 70,000 65,000 -7.14% TOTAL 1,546,539$ 1,715,505$ 1,581,861$ 1,770,197$ 3.19% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Civil Engineering 1.00 1.00 1.00 0.00% Drainage Maintenance 17.00 17.00 17.00 0.00% TOTAL 18.00 18.00 18.00 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 165 System -Wide Impact Fee Funds The City of College Station established the System-Wide Water, Wastewater, and Roadway Service Area A-D Impact Fee Funds in FY17. The City collects revenue generated from various impact fees to fund existing and future CIP projects that will serve new development. The City presents impact fee eligible projects in their respective CIP Fund Summaries. System-Wide Water and Wastewater Impact Fees The City collects Water and Wastewater Impact Fees, determined by water meter size, on a citywide basis. Budgeted FY21 revenues total $330,250 and $1,605,000 for Water and Wastewater, respectively. The City expects these increases due to on-going development that occurred during the COVID-19 pandemic. Additionally, due to current interest rates and projected fund balances, the City anticipates less FY22 interest revenue. The City uses Water and Wastewater Impact Fees to offset a portion of eligible projects’ debt service payments. Current eligible projects’ debt service payments exceed current and projected impact fee revenue. Budgeted FY22 Water and Wastewater transfers to service eligible debt are $350,000 and $2,600,000, respectively. These transfers increased due to available fund balance and the higher debt service requirements in FY22 (due to additional FY21 debt issued for eligible projects). The City anticipates increasing future transfers, depending on fund balance, to offset projected debt service. The FY22 budgeted transfers support the following projects’ debt service: Water: • Well #9 • Well #9 Collection Line • State Highway 6 Water Line (Phases I, II, III, and III-A) Wastewater: • LCWWTP Expansion • Lick Creek Parallel Trunk Line • Carter’s Creek Diversion Lift Station • Northeast Sewer Trunk Line (Phases II and III) System-Wide Roadway Impact Fees The City collects Roadway Fees in four service areas to help fund Street capital projects. Budgeted FY21 revenues total $712,000. While $712,000 is a decrease from the FY21 Budget, it is an increase over the FY21 year-end estimate since the City expects the development that occurred during the COVID-19 pandemic to continue. Due to projected fund balances, the City also anticipates an increase in FY22 interest revenue. Budgeted FY22 transfers total $1,000,000: • $300,000 from Zone A for ST2004 Rock Prairie Road from State Highway 6 to Town Lake • $150,000 from Zone B for ST1604 Union Pacific Railroad Crossing at Rock Prairie (2154 to Holleman) 166 • $250,000 from Zone C for ST1605 Union Pacific Railroad Crossing at Capstone and Barron • $300,000 from Zone D for ST2004 Rock Prairie Road from State Highway 6 to Town Lake Projects that span multiple Zones are eligible for multiple transfers (e.g., ST2004). Additionally, the transfers only support the projects’ expansion costs. If FY22 revenues exceed Budget, the City will consider funding other eligible capital projects via budget amendment. Additionally, even if FY22 revenues are less than projected, each service area has sufficient fund balance to support the budgeted transfers. The City will transfer future revenue as funds are collected. 167 City of College Station System‐Wide Water Impact Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 64,984$ 158,403$ 158,403$ 147,379$ Revenues Impact Fees 381,880$ 280,000$ 283,800$ 330,000$ 17.86% Interest on Investments 1,549 250 176 250$ 0.00% Total Revenues 383,429$ 280,250$ 283,976$ 330,250$ 17.84% Total Funds Available 448,413 438,653 442,379 477,629 8.89% Expenditures Capital Project Transfers 290,000$ 295,000$ 295,000$ 350,000$ 18.64% Total Expenditures 290,000$ 295,000$ 295,000$ 350,000$ 18.64% Increase (Decrease) in Fund Balance 93,429 (14,750) (11,024) (19,750) Measurement Focus Adjustment (10)$ Ending Fund Balance 158,403$ 143,653$ 147,379$ 127,629$ 168 City of College Station System‐Wide Wastewater Impact Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 2,749,734$ 3,268,197$ 3,268,197$ 2,804,034$ Revenues Impact Fee Revenues 1,666,800$ 1,390,000$ 1,713,000$ 1,600,000$ 15.11% Interest on Investments 26,879 7,500 2,837 5,000$ ‐33.33% Total Revenues 1,693,679$ 1,397,500$ 1,715,837$ 1,605,000$ 14.85% Total Funds Available 4,443,413 4,665,697 4,984,034 4,409,034 ‐5.50% Expenditures Transfer for Capital Projects 1,175,000$ 2,180,000$ 2,180,000$ 2,600,000$ 19.27% Total Expenditures 1,175,000$ 2,180,000$ 2,180,000$ 2,600,000$ 19.27% Increase (Decrease) in Fund Balance 518,679$ (782,500)$ (464,163)$ (995,000)$ Measurement Focus Adjustment (216)$ Ending Fund Balance 3,268,197$ 2,485,697$ 2,804,034$ 1,809,034$ 169 City of College Station System‐Wide Roadway Impact Fee Fund Summaries FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balances 451,750$ 1,273,759$ 1,273,759$ 1,356,559$ Revenues Service Area A Impact Fees 123,327$ 110,000$ 130,000$ 125,000$ 13.64% Service Area B Impact Fees 427,118 380,000 230,000 325,000 ‐14.47% Service Area C Impact Fees 186,979 170,000 160,000 180,000 5.88% Service Area D Impact Fees 79,161 80,000 80,000 80,000 0.00% Interest on Investments 5,506 1,000 2,800 2,000 100.00% Total Revenues 822,092$ 741,000$ 602,800$ 712,000$ ‐3.91% Total Funds Available 1,273,842 2,014,759 1,876,559 2,068,559 2.67% Expenditures & Transfers* Service Area A Transfers ‐$ 17,500$ 17,500$ 300,000$ 1614.29% Service Area B Transfers ‐ 467,500 467,500 150,000 ‐67.91% Service Area C Transfers ‐ 17,500 17,500 250,000 1328.57% Service Area D Transfers ‐ 17,500 17,500 300,000 1614.29% Total Expenditures & Transfers ‐$ 520,000$ 520,000$ 1,000,000$ 92.31% Increase (Decrease) in Fund Balance 822,092$ 221,000$ 82,800$ (288,000)$ ‐230.32% Measurement Focus Adjustment (84)$ Ending Fund Balance 1,273,759$ 1,494,759$ 1,356,559$ 1,068,559$ * Includes various FY22 budgeted transfers for eligible Street capital projects. See text for details. 170 TIRZ Funds A Tax Increment Reinvestment Zone (TIRZ) is a political subdivision of a municipality or county in Texas created to implement tax increment financing. TIRZ are special zones created to attract new investment to an area. TIRZ help finance the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements (tax increments) are reserved in a fund to finance public improvements within Zone boundaries. East Medical District TIRZ #19 In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include the College Station Medical District Master Plan. To realize the vision and economic development opportunities included in the Master Plan, the City must overcome significant barriers to development. These barriers include, but are not limited to, a lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc.) and a lack of transportation capacity (vehicular, pedestrian, etc.) to meet development and mobility needs present in the area. The Master Plan identified a series of financial and management tools necessary to overcome these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan is the use of a TIRZ. Established in December 2012, the East Medical District TIRZ #19 encompasses the area east of the State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public works. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City of College Station is the only participant in this TIRZ currently. In FY22, the City anticipates collecting $190,263 of ad valorem tax in the East Medical District TIRZ #19. The City does not project any FY22 expenditures. Dartmouth Synthetic TIRZ In August of 2017, the City of College Station entered a synthetic increment TIRZ agreement with Brazos County to develop a key infill area that would extend Dartmouth from Harvey Mitchell Parkway through to Texas Avenue. Collected funds will be used to invest in core infrastructure such as streets, storm sewer, water, sanitary sewer, and electrical (including traffic signals at the future Dartmouth intersections with Harvey Mitchell and Texas Avenue). Fractured ownership and infrastructure costs have precluded private development in this area. These proceeds would be used to fund the required improvement projects, either through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of these and others. The City has partnered with Brazos County in this synthetic TIRZ for a term of fifteen years. Brazos County is contributing 100% of their O&M incremental value up to one-half of the total costs of the project or $2.5 million, whichever is less. The City contributes 100% of its total tax rate incremental value. In FY22, the City anticipates collecting $24,670 of ad valorem tax in the Dartmouth Synthetic TIRZ. The City does not project any FY22 expenditures 171 City of College Station East Medical District TIRZ No. 19 Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 59,749$ 116,267$ 116,267$ 232,862$ Revenues Ad Valorem Tax COCS 56,026$ 116,095$ 116,095$ 190,263$ 63.89% Ad Valorem Tax Brazos County - - - - - Investment Earnings 491 500 500 1,000 100.00% Total Revenues 56,517$ 116,595$ 116,595$ 191,263$ 64.04% Total Funds Available 116,266$ 232,862$ 232,862$ 424,125$ 82.14% Expenditures & Transfers TIRZ #19 Expenditures -$ -$ -$ -$ - Total Expenditures & Transfers -$ -$ -$ -$ - Increase (Decrease) in Fund Balance 56,517$ 116,595$ 116,595$ 191,263$ 64.04% Measurement Focus Adjustment 1$ Ending Fund Balance 116,267$ 232,862$ 232,862$ 424,125$ 172 City of College Station Dartmouth Synthetic TIRZ Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance -$ 10,123$ 10,123$ 28,626$ Revenues Ad Valorem Tax COCS 10,124$ 18,503$ 18,503$ 24,670$ 33.33% Ad Valorem Tax Brazos County - - - - - Investment Earnings 1 - - - - Total Revenues 10,125$ 18,503$ 18,503$ 24,670$ 33.33% Total Funds Available 10,125$ 28,626$ 28,626$ 53,296$ 86.18% Expenditures & Transfers Dartmouth TIRZ Expenditures -$ -$ -$ -$ - Total Expenditures & Transfers -$ -$ -$ -$ - Increase (Decrease) in Fund Balance 10,125$ 18,503$ 18,503$ 24,670$ Measurement Focus Adjustment (2)$ Ending Fund Balance 10,123$ 28,626$ 28,626$ 53,296$ 173 Court Fee and Police Seizure Funds Court funds include a variety of revenue sources and expenses across multiple funds. These funds generally include restricted revenues collected via court fees. Specific uses and sources are detailed below. This section also includes the Police Seizure Fund. Court Technology Fee Fund The City can use Court Technology Fee Fund revenues for Municipal Court technology projects. Defendants convicted of a misdemeanor offense in the Municipal Court shall pay a Technology Fee of $4.00. In FY21, $379,444 was transferred out for the purchase of a new court administration software (a prior year SLA). Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Cuts $ - $ 5,250 $ 5,250 N/A N/A Court Technology Fee Fund SLA Total $ - $ 5,250 $ 5,250 Court Security Fee Fund The City can use Court Security Fee Fund revenues for security personnel, security devices, and security services for any building housing a Municipal Court. Defendants convicted of a misdemeanor offense in the Municipal Court shall pay a building Security Fee of $3.00. This fund supports 50% of the salary and benefits for an FTE. The remaining 50% of the FTE’s salary and benefits are funded through the General Fund. Juvenile Case Manager Fee Fund The City can use Juvenile Case Manager Fee Fund revenues for Juvenile Case Management, the City’s Teen Court Program, and the training, travel, office supplies, and other necessary expenses for the Juvenile Case Manager position. Defendants convicted of a misdemeanor offense in the Municipal Court shall pay a Juvenile Case Manager Fee of $5.00. Beginning in FY22 there will be no employees funded through this fund. Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Return COVID Cuts $ - $ 3,300 $ 3,300 N/A N/A Juvenile Case Manager Fund SLA Total $ - $ 3,300 $ 3,300 Truancy Prevention Fee Fund The City can use Truancy Prevention Fee Fund revenues for truancy prevention and intervention services. Defendants convicted of a misdemeanor offense in the Municipal Court shall pay a Truancy Prevention Fee of $2.00. Expenses include training, travel, printing, and postage expenses. Police Seizure Fund The Police Seizure Fund accounts for forfeited property received by the Police Department during criminal investigations. The City can use the funds for equipment and other one-time purchases to assist in police activities. The City monitors and adjusts expenditures throughout the year based on revenue received and expected fund balance. Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Extended Range Impact Weapons $ 56,000 $ - $ 56,000 Goal 3 N/A CSTEP Ticket Writers 14,906 - 14,906 Goal 4 N/A Police Seizure Fund SLA Total $ 70,906 $ 7,180 $ 70,906 174 City of College Station Court Technology Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 464,410$ 466,091$ 466,091$ 80,424$ Operating Revenues Court Technology Fees 40,366$ 52,060$ 42,845$ 46,064$ -11.52% Total Operating Revenues 40,366$ 52,060$ 42,845$ 46,064$ Non-Operating Revenues Investment Interest 3,617 5,961 793 800 -86.58% Total Non-Operating Revenues 3,617$ 5,961$ 793$ 800$ -86.58% Total Revenues and Transfers 43,983$ 58,021$ 43,638$ 46,864$ Operating Expenditures & Transfers Supplies 4,043 29,750 11,838 15,000 -49.58% Maintenance 37,044 61,977 35,926 63,187 1.95% Professional Services 276 770 122 2,570 233.77% Utilities 912 939 906 939 0.00% Purchased Services - 31,500 1,068 1,400 -95.56% Capital Outlay - - - - - Total Expenditures & Transfers 42,274$ 124,936$ 49,860$ 83,096$ -33.49% Non-Operating Expenditures and Transfers Transfers -$ 379,444 379,444 - -100.00% Total Non-Operating Expenditures & Transfers -$ 379,444$ 379,444$ -$ Total Expenditures and Transfers 42,274$ 504,380$ 429,304$ 83,096$ Increase (Decrease) in Fund Balance 1,709$ (446,359)$ (385,666)$ (36,232)$ Measurement Focus Adjustment (28)$ - - - Ending Fund Balance 466,091$ 19,732$ 80,424$ 44,192$ 175 City of College Station Court Security Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 23,108$ 12,676$ 12,676$ 7,793$ Operating Revenues Court Security Fees 40,005$ 43,380$ 44,595$ 47,100$ 8.58% Total Operating Revenues 40,005$ 43,380$ 44,595$ 47,100$ Non-Operating Revenues Investment Interest 168 402 27 28 -93.03% Total Non-Operating Revenues 168$ 402$ 27$ 28$ -93.03% Total Revenues 40,173$ 43,782$ 44,622$ 47,128$ Operating Expenditures Court Security 50,176$ 53,406$ 49,505$ 49,199$ -7.88% Total Operating Expenditures 50,176$ 53,406$ 49,505$ 49,199$ -7.88% Non-Operating Expenditures Contingency -$ -$ -$ 4,845$ Transfer 428 - - - Total Non-Operating Expenditures 428$ -$ -$ 4,845$ Total Expenditures 50,604$ 53,406$ 49,505$ 54,044$ Increase (Decrease) in Fund Balance (10,431)$ (9,624)$ (4,883)$ (6,916)$ Measurement Focus Adjustment (1)$ Ending Fund Balance 12,676$ 3,052$ 7,793$ 877$ 176 City of College Station Court Security Fee Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Court Security 50,176$ 53,406$ 49,505$ 49,199$ -7.88% TOTAL 50,176$ 53,406$ 49,505$ 49,199$ -7.88% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 44,168$ 47,555$ 43,669$ 42,767$ -10.07%Health Insurance 6,007 5,851 5,836 6,432 9.93%Supplies - - - - -Maintenance - - - - -Purchased Services - - - - - Capital Outlay - - - - - TOTAL 50,176$ 53,406$ 49,505$ 49,199$ -7.88% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Court Security 0.50 0.50 0.50 0.00% TOTAL 0.50 0.50 0.50 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 177 City of College Station Juvenile Case Manager Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 135,129$ 63,163$ 63,163$ 4,017$ Operating Revenues Juvenile Case Manager Fees 24,295$ 62,333$ 3,776$ 3,508$ -94.37% Total Operating Revenues 24,295$ 62,333$ 3,776$ 3,508$ Non-Operating Revenues Interest Earnings 961 2,978 103 108 -96.37% Total Non-Operating Revenues 961$ 2,978$ 103$ 108$ -96.37% Total Revenues and Transfers 25,256$ 65,311$ 3,879$ 3,616$ Expenditures & Transfers Salaries and Benefits 93,386$ 56,675$ 60,368$ -$ -100.00% Supplies 503 1,000 417 1,000$ 0.00% Purchased Services - 200 83 500$ 150.00% Misc Operating 1,816 2,525 2,157 5,525$ 118.81% Total Expenditures & Transfers 95,705$ 60,400$ 63,025$ 7,025$ -88.37% Non-Operating Expenditures and Transfers General & Admin Transfers 1,513$ Total Non-Operating Expenditures & Transfers 1,513$ -$ -$ Total Expenditures and Transfers 97,218$ 60,400$ 63,025$ 7,025$ Increase (Decrease) in Fund Balance (71,961)$ 4,911$ (59,146)$ (3,409)$ Measurement Focus Adjustment (5)$ Ending Fund Balance 63,163$ 68,074$ 4,017$ 608$ 178 City of College Station Juvenile Case Manager Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Juvenile Case Manager 95,705$ 60,400$ 63,025$ 7,025$ -88.37% TOTAL 95,705$ 60,400$ 63,025$ 7,025$ -88.37% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 74,405$ 46,256$ 48,364$ -$ -100.00%Health Insurance 18,981 10,419 12,004 - -100.00%Supplies 503 1,000 417 1,000 0.00%Maintenance - - - - -Purchased Services 1,816 2,725 2,240 6,025 121.10% Capital Outlay - - - - - TOTAL 95,705$ 60,400$ 63,025$ 7,025$ -88.37% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Juvenile Case Manager*0.50 0.50 0.00 -100.00% TOTAL 0.50 0.50 - -100.00% * In FY22, the Juvenile Case Manager and Teen Court Coordinator will be expensed from the General Fund. EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 179 City of College Station Truancy Prevention Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 76,330$ 104,555$ 104,555$ 139,816$ Operating Revenues Truancy Prevention Fees 30,172$ 11,391$ 36,576$ 21,715$ 90.63% Total Operating Revenues 30,172$ 11,391$ 36,576$ 21,715$ Non-Operating Revenues Investment Earnings 674$ 808$ 211$ 211$ -73.89% Total Non-Operating Revenues 674$ 808$ 211$ 211$ -73.89% Total Revenues and Transfers 30,846 12,199 36,787 21,926 79.74% Operating Expenditures & Transfers Supplies 704$ 1,000$ 365$ 1,000$ Purchased Services 1,910 7,540 1,161 7,540 0.00% Misc Operating - 500 - 500 Total Operating Expenditures & Transfers 2,614$ 9,040$ 1,526$ 9,040$ 0.00% Total Expenditures and Transfers 2,614$ 9,040$ 1,526$ 9,040$ Increase (Decrease) in Fund Balance 28,232$ 3,159$ 35,261$ 12,886$ 307.91% Measurement Focus Adjustment (7)$ Ending Fund Balance 104,555$ 107,714$ 139,816$ 152,702$ 180 City of College Station Police Seizure Fund Summary ########## FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 139,250$ 184,341$ 184,341$ 206,230$ Operating Revenues Police Seizure Revenues 48,485$ 31,358$ 52,937$ 48,827$ 55.71% Total Operating Revenues 48,485$ 31,358$ 52,937$ 48,827$ Non-Operating Revenues Investment Earnings 1,172$ 1,739$ 352$ 1,808$ 3.97% Misc Non-Operating 11,770 - - - Total Non-Operating Revenues 12,942$ 1,739$ 352$ 1,808$ 3.97% Total Revenues 61,427$ 33,097$ 53,289$ 50,635$ 52.99% Operating Expenditures Police Seizure Programs 16,325$ 30,000$ 31,400$ 100,906$ 236.35% Total Operating Expenditures 16,325$ 30,000$ 31,400$ 100,906$ 236.35% Total Expenditures 16,325$ 30,000$ 31,400$ 100,906$ Increase (Decrease) in Fund Balance 45,103$ 3,097$ 21,889$ (50,271)$ Measurement Focus Adjustment (12)$ Ending Fund Balance 184,341$ 187,438$ 206,230$ 155,959$ 181 Cemetery Funds Cemetery Funds include the Memorial Cemetery, Memorial Cemetery Endowment, and Texas Avenue Endowment Funds. These funds collect revenue from specific sources. Additionally, these funds also have restricted expense types and/or amounts. These funds are detailed below. Memorial Cemetery Fund The City records two-thirds of Memorial Cemetery and Aggie Field of Honor lot sales and other miscellaneous revenue in this Fund, with the remaining one-third collected in the Memorial Cemetery Endowment Fund. The City can use these proceeds for operational expenses as well as capital projects within the Cemetery. The budgeted FY22 debt service payment includes debt for the original Cemetery construction, for perimeter fencing to limit damage caused by feral hogs and new construction of an on-site maintenance shop. The maintenance shop that will lower expenses and improve efficiencies by keeping supplies and equipment on-site (versus trailering those same supplies from other locations around the City). Specific project information is in the Parks and Recreation CIP Fund Summary. For FY22, an SLA of $34,600 for PlotBox software. The current system is antiquated and needs updates. PlotBox will be used to track cemetery deeds, ownership, burials, interments, and availability. It also has the ability to utilize GIS mapping, online sales, customer search and system invoicing. Service Level Adjustments One-Time Recurring Total Strategic Plan KPI PlotBox Software $ 34,600 $ - $34,600 N/A N/A Cemetery SLA Total $ 34,600 $ - $ 34,600 Memorial Cemetery Endowment Fund The City created the Memorial Cemetery Endowment Fund in 2008 to provide "a reliable future funding through an endowment that receives gifts that will provide a corpus that may be used to produce income and such income may be used for future care, maintenance, operations, and improvements of the cemetery." The City records one-third of Memorial Cemetery and Aggie Field of Honor lot sales and other miscellaneous revenue in this Fund. Additionally, "no expenditures of investment income should occur within the first five years of the Cemetery Fund's existence or until annual proceeds are projected to reach at least 50% of projected annual operating and maintenance costs for the Cemetery Division, whichever comes first, and excepting gifts that are made in order to pay for specific items included in the Cemetery Master Plan." Texas Avenue Cemetery Endowment Fund The City established the Texas Avenue Cemetery Endowment Fund in 1996 to provide “a reliable future funding through an endowment that receives gifts that will provide a corpus that may be used to produce income and such income may be used for future care, maintenance, operations, and improvements of the Cemetery.” This Fund accounts for College Station Cemetery lot sales and other miscellaneous revenues. 182 City of College Station Memorial Cemetery Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 1,682,006$ 1,569,518$ 1,569,518$ 1,401,617$ Revenues Cemetery Plot Sales 332,254$ 288,666$ 300,000$ 300,000$ 3.93% Investment Earnings 13,456 3,880 3,924 3,500 -9.79% Total Revenues 345,710$ 292,546$ 303,924$ 303,500$ 3.74% Total Funds Available 2,027,716$ 1,862,064$ 1,873,442$ 1,705,117$ Expenditures & Transfers Debt Service Transfer 281,595 467,985 467,985 466,164 -0.39% Parks CIP Transfer 150,000 - - - - Other Expenditures 26,500 - 3,840 34,600 100.00% Total Expenditures & Transfers 458,095$ 467,985$ 471,825$ 500,764$ 7.00% Increase (Decrease) in Fund Balance (112,385)$ (175,439)$ (167,901)$ (197,264)$ Measurement Focus Adjustment (103) Ending Fund Balance 1,569,518$ 1,394,079$ 1,401,617$ 1,204,353$ 183 FISCAL YEAR PRINCIPAL INTEREST TOTAL DUE ANNUALLY PRINCIPAL OUTSTANDING AS OF OCTOBER 1 FY22 312,322 153,843 466,165 3,696,220 FY23 329,994 138,079 468,073 3,383,898 FY24 345,406 121,501 466,907 3,053,904 FY25 368,431 104,024 472,455 2,708,498 FY26 386,872 85,478 472,350 2,340,067 FY27 405,505 69,829 475,334 1,953,195 FY28 322,885 59,271 382,156 1,547,690 FY29 93,755 52,891 146,646 1,224,805 FY30 81,720 49,059 130,779 1,131,050 FY31 85,390 45,299 130,689 1,049,330 FY32 89,240 41,369 130,609 963,940 FY33 93,250 37,263 130,513 874,700 FY34 97,450 32,973 130,423 781,450 FY35 101,830 28,489 130,319 684,000 FY36 106,420 23,803 130,223 582,170 FY37 111,200 18,907 130,107 475,750 FY38 116,210 13,790 130,000 364,550 FY39 121,440 8,443 129,883 248,340 FY40 126,900 2,855 129,755 126,900 *These amounts do not reflect all of the Memorial Cemetery related debt service. The above amounts reflect one‐half of the debt service as being paid from the Memorial Cemetery Fund from FY20 through FY29.ThebalanceofthedebtserviceisprojectedtobepaidoutoftheDebtService Fund. This will be evaluated on a annual basis and will be adjusted accordingly based on the financial condition of the Memorial Cemetery Fund and Debt Service Fund. DEBT SERVICE SCHEDULE OF REQUIREMENTS MEMORIAL CEMETERY FUND SUPPORTED* GOB & CO SERIES ‐ 100,000 200,000 300,000 400,000 500,000 FY22FY24FY26FY28FY30FY32FY34FY36FY38FY40DEBT SERVICE FUND PRINCIPAL AND INTEREST PRINCIPAL INTEREST 184 City of College Station Memorial Cemetery Endowment Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 1,309,534$ 1,472,136$ 1,472,136$ 1,575,814$ Revenues Cemetery Plot Sales 163,648$ 142,178$ 142,178$ 147,000$ 3.39% Investment Earnings 11,051 3,540 3,540 4,000 12.99% Total Revenues 174,699$ 145,718$ 145,718$ 151,000$ 3.62% Total Funds Available 1,484,233$ 1,617,854$ 1,617,854$ 1,726,814$ Expenditures & Transfers Supplies - 30,000 30,000 30,000 0.00% Professional Services - - - - - Advertising - 10,000 10,000 10,000 0.00% Capital Outlay - - - - - Cemetery Deeds - 540 540 540 0.00% Other Expenditures 12,000 1,500 1,500 - -100.00% Total Expenditures & Transfers 12,000$ 42,040$ 42,040$ 40,540$ -3.57% Increase (Decrease) in Fund Balance 162,699$ 103,678$ 103,678$ 110,460$ Measurement Focus Adjustment (97) Ending Fund Balance 1,472,136$ 1,575,814$ 1,575,814$ 1,686,274$ 185 City of College Station Texas Avenue Cemetery Endowment Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 1,927,528$ 1,933,921$ 1,933,921$ 1,943,763$ Revenues Cemetery Plot Sales 13,670$ 5,000$ 8,000$ 5,000$ 0.00% Investment Earnings 15,728 4,842 4,842 5,000 3.26% Total Revenues 29,398$ 9,842$ 12,842$ 10,000$ 1.61% Total Funds Available 1,956,926$ 1,943,763$ 1,946,763$ 1,953,763$ Expenditures & Transfers Capital Projects 19,618 - - - - Other Expenditures 3,250 3,000 3,000 3,000 0.00% Total Expenditures & Transfers 22,868$ 3,000$ 3,000$ 3,000$ 0.00% Increase (Decrease) in Fund Balance 6,529$ 6,842$ 9,842$ 7,000$ Measurement Focus Adjustment (136) Ending Fund Balance 1,933,921$ 1,940,763$ 1,943,763$ 1,950,763$ 186 Other Special Revenue Funds Other Special Revenue Funds include the Public, Educational, and Governmental (PEG) Access Channel Fee, R.E. Meyer Estate Restricted Gift, and Fun for All Playground Funds. These funds collect revenue from specific sources and have specific expense types and/or amounts. These funds are detailed below. PEG Access Channel Fee Fund PEG Access Channel fees collected by the City equal 1% of gross monthly cable revenues. The City uses this revenue to develop and broadcast educational and governmental programming on Suddenlink Channel 19 to serve the needs and interests College Station citizens and the surrounding community. Programming includes City Council information, Planning & Zoning meetings, development projects, special events, job opportunities, and other pertinent notices. Expenditures in this fund are to support the programming needs for Channel 19. R.E.Meyer Estate Restricted Gift Fund The City established the R.E. Meyer Estate Restricted Gift Fund in FY14. Robert Earl "Bob" Meyer loved and supported the many senior programs offered by the City. As a result, he generously bequeathed a portion of his estate to the College Station Parks and Recreation Department, with the gift restricted for senior citizen programming. Fun for All Playground Fund The City established the Fun for All Playground Fund in FY18 to record the financial activity associated with the construction of an all-inclusive playground located at Central Park. The project is a joint effort with several local service organizations that contributed $1,000,000 for Phase I, which includes a playground, swings, a splash pad, parking, fencing, and general infrastructure. The City committed $500,000 from Park Land Dedication funds for related design and marketing expenses. In FY21, the City completed Phase II, which includes the Carolyn & John Crow Field and Entry Plaza. Phase II cost an estimated $1,300,000, funded via additional contributions and Park Land Dedication funds. Future Phases planned after FY22 will add additional play units and accessible exercise areas, shades, lights, rubber surfacing, quiet zones, natural area and landscaping, a fishing pier, a pond boardwalk, and additional parking. Roadway Maintenance Fee Fund The Roadway Maintenance Fee Fund was established to administer financial activity related to the Roadway Maintenance Fee. These funds will help fix potholes and properly maintain streets throughout College Station. Preventive maintenance also reduces the need for costly road reconstruction. The City conducts a pavement management assessment to prioritize roadway maintenance projects to be funded with this fee. Revenues are generated from a Roadway Maintenance fee assessed to City of College Station transportation system users. Investment earning will decrease due to current interest rates The fund is projecting a 1% payment loss as a measurement focus adjustment in FY22 187 City of College Station Public, Educational, and Governmental (PEG) Access Channel Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 822,901$ 953,181$ 953,181$ 373,517$ Non-Operating Revenues Cable Franchise Fees 175,736$ 195,020$ 164,322$ 161,800$ -17.03% Investment Earnings 7,231 2,308 1,814 1,800 -22.01% Total Non-Operating Revenues 182,966$ 197,328$ 166,136$ 163,600$ Total Revenues 182,966$ 197,328$ 166,136$ 163,600$ -17.09% Total Funds Available 1,005,867$ 1,150,509$ 1,119,317$ 537,117$ Non-Operating Expenditures & Transfers Supplies 4,478$ -$ -$ -$ - Professional Services 48,145 106,000 106,000 106,000 0.00% Capital Expenditures - 39,800 39,800 100,000 151.26% Transfer to General Gov. CIP - 800,000 600,000 - -100.00% Total Expenditures & Transfers 52,623$ 945,800$ 745,800$ 206,000$ -78.22% Increase (Decrease) in Fund Balance 130,343$ (748,472)$ (579,664)$ (42,400)$ Measurement Focus Adjustment (63) Ending Fund Balance 953,181$ 204,709$ 373,517$ 331,117$ 188 City of College Station R.E. Meyer Estate Restricted Gift Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 30,912$ 16,282$ 16,282$ 30,943$ Revenues Contributions/Donations 7$ -$ 14,611$ -$ - Investment Earnings 251 - 50 57 100.00% Total Revenues 259$ -$ 14,661$ 57 100.00% Total Funds Available 31,171$ 16,282$ 30,943$ 31,000$ Expenditures & Transfers Supplies 14,889$ -$ -$ 31,000$ 100.00% Other - - - - - Total Expenditures & Transfers 14,889$ -$ -$ 31,000$ 100.00% Increase (Decrease) in Fund Balance (14,630)$ -$ 14,661$ (30,943)$ Measurement Focus Adjustment - Ending Fund Balance 16,282$ 16,282$ 30,943$ 0$ 189 City of College Station Fun for All Playground Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance (16,844)$ 135,795$ 135,795$ 309,100$ Revenues Contributions/Donations 1,500,000$ -$ 250,000$ -$ - Investment Earnings (17) - 300 - - Total Revenues 1,499,983$ -$ 250,300$ -$ - Total Funds Available 1,483,139$ 135,795$ 386,095$ 309,100$ Expenditures & Transfers Capital Projects 1,328,787 - 77,000 - - Other Expenditures - - - - - Total Expenditures & Transfers 1,328,787$ -$ 77,000$ -$ - Increase (Decrease) in Fund Balance 171,196$ -$ 173,300$ -$ Measurement Focus Adjustment (18,557) Ending Fund Balance 135,795$ 135,795$ 309,100$ 309,100$ 190 City of College Station Roadway Maintenance Fee Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 510,013$ 486,605$ 486,605$ 664,409$ Operating Revenues Residential 4,097,252$ 4,000,000$ 4,135,379$ 4,222,000$ 5.55% Commercial 899,217 880,000 907,274 926,000 5.23% Other Revenue 42,078 34,300 48,287 50,400 46.94% Total Operating Revenues 5,038,547$ 4,914,300$ 5,090,940$ 5,198,400$ Non-Operating Revenues Investment Earnings 9,000 - 1,177 1,100 100.00% Total Non-Operating Revenues 9,000$ -$ 1,177$ 1,100$ 100.00% Total Revenues and Transfers 5,047,547$ 4,914,300$ 5,092,117$ 5,199,500$ 5.80% Operating Expenditures & Transfers Maintenance 830,283$ 463,000$ 463,000$ 463,000$ 0.00% Professional Services 3,940,649 4,124,704 4,124,704 4,500,000 9.10% Total Operating Expenditures & Transfers 4,770,932$ 4,587,704$ 4,587,704$ 4,963,000$ Non-Operating Expenditures & Transfers G&A Transfer 159,467 176,430 176,430 215,756 22.29% Inter Dept. Utility Expense 94,791 101,379 101,379 113,000 11.46% Contingency - 35,000 - 35,000 0.00% Total Non Operating Expenditures & Transfers 254,258$ 312,809$ 277,809$ 363,756$ Total Expenditures & Transfers 5,025,190$ 4,900,513$ 4,865,513$ 5,326,756$ 8.70% Increase (Decrease) in Fund Balance 22,357$ 13,787$ 226,604$ (127,256)$ Measurement Focus Adjustment (45,765)$ (48,800) (48,800) (51,480) Ending Fund Balance 486,605$ 451,592$ 664,409$ 485,673$ 191 192 Capital improvement projects The CIP Budget includes Governmental, Utility, and Special Revenue projects. Relevant departments coordinate their CIP projects, when appropriate. Governmental CIP encompasses Streets, Parks, Facilities, and IT projects. In general, Governmental projects improve or add infrastructure (e.g., rehabilitated or expanded streets, railroad crossings, traffic signals, and fiber optic lines), amenities and attractions (e.g., parks and trails), and/or community facilities (e.g., senior centers, libraries, and City Hall) in existing or developing City neighborhoods. These projects generally lower City operating costs (e.g., roadway maintenance) and improve community conditions (e.g., more efficient traffic flows). Additionally, some projects also result in expanded amenities, leading to more events and visitors. For FY22, the City identified certain approved Governmental projects with future debt issuances. The City has not issued the debt for these projects yet. While the debt is forecasted, the funding mechanism, timing, scope, and expense of these projects are subject to change. The City also identified active projects selected as part of the 2015 Citizen Advisory Committee (2015 CAC) that ranked citizens’ capital concerns and interests. As part of the 2015 CAC, City staff, the City Manager’s Office, and City Council worked with citizens to identify community needs, prioritize capital projects to address those needs, the cost projections, and possible funding mechanisms (e.g., CO/GO debt, cash transfers). Due to permitting and coordination challenges with other entities like TxDOT and Union Pacific Railroad, some of the 2015 CAC projects are still on-going. The City anticipates establishing a new Committee to incorporate updated citizen input and community needs. Utility CIP encompasses Electric, Water, and Wastewater projects that improve or add infrastructure (e.g., rehabilitated or enhanced water, sewer, power, and distribution/transmission equipment) and expand or improve service in existing or developing City neighborhoods. These projects generally lower City operating costs (e.g., maintenance and repairs) and improve community conditions (e.g., increased service areas and greater reliability). Additionally, some projects allow the City to meet regulatory requirements, reducing possible penalties and fines. Some projects, like AMI, also result in more accurate and efficient utility management. Special Revenue CIP includes Hotel Tax, Cemetery, Fun for All, Park Land Dedication, Sidewalk, and Drainage projects. In general, Special Revenue projects provide additional or improved community amenities (e.g., parks, trails, and sidewalks) and/or infrastructure (e.g., culverts) in existing or developing City neighborhoods. The improvements or additional assets that result from these projects generally lower City operating costs (e.g., maintenance) and improve community conditions. Additionally, some projects expand amenities at local parks, leading to more events and visitors. The FY22 CIP Budget also includes projects the City began in prior fiscal years. Prior year budget appropriations carry forward and span fiscal years while additional appropriations may be added as projects progress. As a result, current year appropriations may not equal anticipated expenditures as projects retain prior year appropriations. The City expects to incur significant non-routine (i.e., not O&M related) expenses on CIP 193 projects. These projects have substantial FY22 activity related to land acquisition, design and engineering, and/or construction. As a result, these projects represent most of the FY22 CIP Budget appropriations. For specific project details and timing, please reference individual project workbooks presented in the CIP Budget Book. Projects with no expenses in FY21 and projected costs in future fiscal years not covered by the FY22 Budget (e.g., FY23+) are subject to change, depending on current economic conditions, City goals, and other factors. Changes may include project scope, timing, and/or expenses. Governmental CIP Streets Projects FY22 Street capital appropriations total $24,873,143, with projected FY22 expenses of $39,531,877. The City estimates an FY22 CO debt issue of $19,500,000, $4,085,525 of Intragovernmental Transfers (of which $1,000,000 are Roadway Impact Fees for eligible projects), and $1,297,500 of other reimbursements for the following Streets projects: • Rehabilitation Projects: o Francis Drive Rehabilitation Phases I-III o Lincoln Avenue Rehabilitation o W. D. Fitch Rehabilitation Phases I-II o Greens Prairie Rehabilitation (FM 2154 to Victoria) o Luther Street Rehabilitation (Marion Pugh to Penberthy) o James Parkway & Puryear Drive – South of Francis • Extension/Capacity Improvement Projects: o Cain/Deacon Union Pacific Railroad Crossing o Rock Prairie Road West – Wellborn to City Limits o Rock Prairie Road – State Highway 6 to Town Lake (formerly to Medical Way, Bird Pond) o Capstone and Barron Realignment o Greens Prairie Road - Arrington to City Limits West of WS Phillips o Royder Road Phase II – Backwater to FM 2154 o Jones Butler Road Extension and Roundabout o Midtown Sub-District A Improvements • Traffic, Sidewalk, and Trails Projects: o Dartmouth/2818 Signal o Eastgate Neighborhood Sidewalk Safety Improvements o Southwood Drive Sidewalks o Holleman Drive West / Jones Butler Roundabout o Intelligent Transportation System Master Plan Implementation o Lick Creek Hike and Bike Trailhead Parking Lot o Lick Creek Trail Improvements 194 Parks Projects FY22 Parks capital appropriations total $4,788,828, with projected FY22 expenses of $13,296,625. The City estimates an FY22 CO debt issue of $8,070,000, $35,000 of Field Development Revenue, and $90,350 of Other Revenue/Contributions for the following Parks projects: • Texas Independence Ballpark at Midtown (formerly Southeast Park) Construction • Thomas Park Rehabilitation • Veterans Park Improvements (Council directed) • Various Field Redevelopment projects • Neighborhood Parks Revolving project • System-Wide Park Improvements • Memorial Cemetery Maintenance Shop (funded via CO debt and a Memorial Cemetery Fund transfer) • Butterfly Alley Trail • Veterans Park and Athletic Complex Pavilion Rehabilitation Facilities & IT Projects FY22 Facilities & IT capital appropriations total $3,385,501, with projected FY22 expenses of $8,951,511. The City estimates no FY22 debt issue and intragovernmental transfers of $500,000. Projects with projected expenses include: • Facilities Projects: o The new City Hall o Fleet Oil Pit and Storm Drain Upgrades o Fleet Fuel System Rehabilitation o Facilities Maintenance Relocation • IT Projects: o Fiber Optic Infrastructure o Fleet Video, GPS, and Diagnostics System o IT Revolving Projects – including server replacements, email retention system upgrades, and a utility billing system upgrade The City still anticipates a future Fire Station #7. The potential project will go to the future Citizen Advisory Committee to develop a recommendation for Council. The City purchased the land for Fire Station #7 in FY18. FY21 Governmental CIP Debt Issue In FY21, the City issued the following CO debt for the below projects: • Street Projects ($21,140,000): o Cain/Deacon Union Pacific Railroad Crossing o Capstone and Barron Realignment o Greens Prairie Road - Arrington to City Limits West of WS Phillips o Lincoln Avenue Rehabilitation o SH40/FM2154 Interchange Design 195 o Greens Prairie Rehabilitation (FM 2154 to Victoria) o W. D. Fitch Rehabilitation Phases I-II o Luther Street Rehabilitation (Marion Pugh to Penberthy) o James Parkway & Puryear Drive – South of Francis o Jones Butler Road Extension and Roundabout • Facilities & IT Projects ($1,750,000): o Facilities Maintenance Relocation o IT Revolver • Other ($2,063,000): o Equipment/Vehicle Replacements The City last held a GO bond election in November 2008. Voters approved $76,950,000 issued over seven years for various Street, Parks, and Facilities projects. The City does not have any remaining 2008 GO bond authorization. The City anticipates a possible GO bond election in November 2022. 196 Utility CIP Electric Projects FY22 Electric capital appropriations total $17,576,637, with projected FY22 expenses of $17,576,637. The City estimates an FY22 CO debt issue of $13,500,000 to fund the following projects: • General Plant: general plant items, including a land purchase adjacent to the existing Utility Service Center. • Overhead System Improvement: upgrades to existing electric infrastructure; motor operators for gang switches; a double-circuit line with BTU; utility pole replacements; a Distribution Automation project to reduce outage response times; and projects to improve feeder performance. • Underground System Improvement: installation of feeders along Jones Butler in existing infrastructure; padmount transformer rehabilitation; and completion of feeder work near University Drive. • New Service and System Extension: new services for various customer classes. • Thoroughfare Street Lighting: replacement of / upgrades to existing streetlights. • Distribution and Transmission: SCADA enhancements; third transformer and ring bus installation at Spring Creek substation; land purchase for a future northwest substation; and additional substation improvements. On February 10th, 2021 Electric was set to submit a 5-year capital plan of approximately $95.3 million. On February 14th – 20th, Electric incurred $48.3 million in ancillary and power supply charges for Winter Storm Uri. On February 26th, 2021 Electric submitted a revised 5-year plan totaling $66.6 million, reducing the capital plan by approximately $29 million. These reductions included deferring indefinitely or rescheduling expenditures for the following major projects: • Delayed improvements and added capacity to Switch Station Substation until 2023. • Deferred renovation/construction of the Service Center (existing building built in 1987, proposed to be addressed for the past 12 years). • Deferred reliability, security, and aesthetic improvements to Southwood and Post Oak substations. • Deferred replacement/updating the current SCADA system. Electric expects to regroup for the FY23 Budget by reviewing available capital funds post-Winter Storm Uri. Electric will reassess if they can include some of the deferred projects in their upcoming capital budgets once more information is known. 197 Water Projects FY22 Water capital appropriations total $5,514,139, with projected FY22 expenses of $16,961,236. The City projects an FY22 CO debt issue of $7,630,000 and a $1,200,000 transfer from operations to fund the below projects: • Production Projects: o Well Field Collection Line Rehabilitation Phase I o FM 2818 Transmission Line Relocation o Greens Prairie Water Tank Rehabilitation o Replacement of the Motor Control Centers at Wells 1, 2, and 3 o Sandy Point Pump Station Improvements o Improved Security Fencing at Well #5 o Security Camera Improvements • Distribution Projects: o Oversized Participation o Greens Prairie Water Line Relocations and Extensions o Rock Prairie Road Elevated Storage Tank with Pressure Reducing Valves o State Highway 6 Water Line Phase III o State Highway 40 Water Lines o Jones Butler Water Line Rehabilitation • Rehabilitation Projects: o McCulloch Utility Rehabilitation o Woodson Village Rehabilitation o Luther Street Rehabilitation o Lincoln Avenue Rehabilitation o James Parkway & Puryear Drive Rehabilitation Wastewater Projects FY22 Wastewater capital appropriations total $6,968,649, with projected FY22 expenses of $35,047,953. The City projects an FY22 CO debt issue of $22,700,000 and a $3,000,000 transfer from operations to fund the below projects: • Collection Projects: o CCWWTP Diversion Lift Station and Force Main o Bee Creek Parallel Trunk Line Phase III o Northeast Sewer Trunk Line Phase III o Medical District Interceptor Phases II-III • Rehabilitation Projects: o Woodson Village Rehabilitation o McCulloch Utility Rehabilitation o Lincoln Avenue Rehabilitation o Jones Butler Sewer Line Rehabilitation 198 o James Parkway & Puryear Drive Rehabilitation • Treatment and Disposal Projects: o CCWWTP Centrifuge Improvements o CCWWTP Fueling Station o LCWWTP Capacity Expansion o CCWWTP Plants #2 and #3 Blower Replacements o CCWWTP Effluent Cloth Filtration System o Carter Lake Wastewater Treatment Decommissioning • General Plant Projects: o CCWWTP Equipment Building o Repurpose CCWWTP Buildings o Potential treatment plant land buffers o Security Camera Improvements FY21 Utility CIP Debt Issue In FY21, the City issued the following CO debt for the below projects: • Electric Projects ($16,000,000): o General Plant projects o Overhead & Underground Improvements; Distribution projects o Transmission projects • Water Projects ($8,840,000): o State Highway 6 Water Line Phase III (Woodcreek to Sebesta) o Rock Prairie Road Elevated Storage Tank with Pressure Reducing Valves o 2818 Transmission Line Relocation o Woodson Village Rehabilitation o Greens Prairie Water Tank Rehabilitation o Lincoln Avenue Rehabilitation o Jones Butler Rehabilitation o State Highway 40 Water Lines • Wastewater Projects ($11,650,000): o Carter Creek Diversion Lift Station and Force Main o Lick Creek Wastewater Treatment Plant Capacity Expansion o Lick Creek Parallel Trunk Line o Northeast Sewer Trunk Line Phase III o Woodson Village Rehabilitation o Medical District Interceptor Phases II-III 199 Special Revenue CIP Hotel Tax Fund Projects For Hotel Tax Fund capital budgets and expenditures, please see the Hotel Tax Fund Summary and related text. FY22 Hotel Tax Fund capital appropriations total $7,550,000 for the Texas Independence Ballpark at Midtown and the 1207 Texas Avenue building renovation. Cemetery Fund Projects For Cemetery Fund capital budgets and expenditures, please see the Cemetery Fund Summaries and accompanying text. The Memorial Cemetery Shop capital project will be expensed in the Parks CIP Fund. The City will service this project’s debt via a transfer from the Memorial Cemetery Fund to the Debt Service Fund. The Cemetery funds do not have any FY22 capital appropriations. Fun for All Fund Projects For Fun for All capital budgets and expenditures, please see the Fun for All Fund Summary and related text. Fun for All does not have any FY22 capital appropriations. Park Land Projects Park Land contributions accumulate in the appropriate Zone until the City identifies suitable projects and collects sufficient funding. Park Land contributions not spent carry over to future fiscal years. Since Park Land projects depend on funds received in each Zone, the City only budgets capital appropriations in Zones with significant balances. The City anticipates FY22 contributions of $500,000. If the City realizes significantly more contributions in FY22, the City will appropriate them via Budget Amendments once eligible projects are identified. For FY22, Parkland CIP appropriations (across all Zones) total $523,590 and includes possible projects identified by the Parks Department. Zones and Projects with projected activity include: • Zones 1, 2, 3, 7, 9, 15, and Community Zone A/B • Lick Creek Trailhead and Parking Lot – Construction • Lick Creek Trail Widening • Lick Creek Trail Elevation Improvements Sidewalk Zone Projects Sidewalk Zone projects depend on fees paid by developers in accordance with the City’s Sidewalk ordinance in lieu of constructing required sidewalks and/or multi-use paths. The City must spend Sidewalk fees in the same Zone as the approved development. Additionally, the City can only use the collected revenue for construction, reconstruction, and/or land acquisition costs associated with sidewalks and non-vehicular multi-use paths. Several Sidewalk Zones contain balances not yet committed to specific projects. The City will appropriate funds via Budget Amendments as contributions are received and relevant projects develop. If contributions are not 200 spent, they will carry over to future fiscal years and remain available for projects in the appropriate Zone. For FY22, Sidewalk Zone CIP appropriations (across all Zones) total $4,925. Drainage Utility Projects The City funds Drainage projects via drainage revenue paid by residential and commercial customers. For FY22, Drainage capital appropriations total $650,000 for the following projects: • Minor Drainage Improvements that cover unscheduled/emergency projects • Replacement of the culvert at John Milliff Road and Redmond Drive and associated creek bank stabilization • Replacement of the storm drain and culvert end treatments at University Oaks and Stallings Special Revenue CIP Due to the nature of capital projects, the City may incur additional ongoing O&M expenses. As part of their 5- year Strategic Plan, each department includes the impact of current and future projects on their O&M budgets. Projects will continue to impact their respective operating funds (e.g., Governmental projects affect the General Fund) with additional recurring expenses. The City covers these additional costs via existing departmental budgets, increases to the base budget, or via Budget Amendment. If additional personnel for new capital projects are required (e.g., staff for a new park or utility plant), departments will submit a relevant SLA for review and possible approval. A summary at the end of each CIP fund presents upcoming projects’ estimated O&M costs. The City only presents those projects expected to be completed in the upcoming fiscal year. The City anticipates limited future funding for project related O&M expenses. As a result, departments will continue to evaluate current operations before budget increases are approved. The City may also recommend delaying projects if recurring O&M expenses cannot be supported. 201 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BEGINNING FUND BALANCE:29,051,330$ 34,946,562$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (08 GOB)‐$ ‐$ CERTIFICATES OF OBLIGATIONS 21,140,000 19,500,000 INTRAGOVERNMENTAL TRANSFERS 520,000 4,085,525 INTERGOVERNMENTAL TRANSFERS ‐ ‐ INVESTMENT EARNINGS 60,000 87,000 OTHER 303,990 1,297,500 SUBTOTAL ADDITIONAL RESOURCES 22,023,990$ 24,970,025$ TOTAL RESOURCES AVAILABLE 51,075,320$ 59,916,587$ STREET REHABILITATION PROJECTS 1/4 FRANCIS DRIVE REHABILITATION PH I ST1419 2,600,000 2,600,000 2,085,000 515,000 ‐ 1/4 FRANCIS DRIVE REHABILITATION PH II ST1420 1,925,000 1,925,000 1,925,000 ‐ ‐ 4 FRANCIS DRIVE REHABILITATION PH III ST2100 2,050,000 2,050,000 ‐ 500,000 1,550,000 4 LINCOLN AVENUE REHABILITATION ST1801 6,065,000 6,500,000 775,000 5,290,000 435,000 4 WD FITCH REHAB PH I ‐ SH30 TO TONKAWAY LAKE RD ST2000 4,050,000 7,150,000 558,000 ‐ 6,592,000 4 WD FITCH REHAB PH II ‐ TONKAWAY LAKE RD to RPR ST2001 4,210,000 6,700,000 566,000 ‐ 6,134,000 4 GREENS PRAIRIE REHAB (FM 2154 to VICTORIA)ST1901 3,680,000 4,300,000 1,151,000 ‐ 3,149,000 4 LUTHER ST REHAB ‐ MARION PUGH TO PENBERTHY ST2002 1,810,000 1,810,000 300,000 1,510,000 ‐ COUNCIL 4 JAMES PKWY & PURYEAR DR ‐ SOUTH OF FRANCIS ST2003 2,540,000 2,540,000 366,000 ‐ 2,174,000 4 PATRICIA STREET REHAB NG2100 ‐ 300,000 300,000 ‐ ‐ SUBTOTAL 8,026,000$ 7,815,000$ 20,034,000$ STREET EXTENSION/CAPACITY IMPROVEMENT PROJECTS 2 OVERSIZE PARTICIPATION (HOLLEMAN ASSESSMENT)ST1204 203,303 203,303 203,303 ‐ ‐ 4 OVERSIZE PARTICIPATION ST1701 250,000 250,000 250,000 ‐ ‐ 4 PEBBLE CREEK PARKWAY DESIGN ST1903 570,500 570,500 520,500 50,000 ‐ FY15 CAC RR/4CAIN/DEACON UNION PACIFIC RAILROAD CROSS SWITCH ST1602 5,740,000 5,740,000 5,400,000 340,000 ‐ FY15 CAC 4 DESIGN OF FM 2818 CAPACITY IMPROVEMENTS ST1603 1,697,000 1,697,000 1,697,000 ‐ ‐ FY15 CAC IF/RR/4 ROCK PRAIRIE RD WEST ‐ WELLBORN TO CITY LIMITS ST1604 7,390,000 7,390,000 5,900,000 1,490,000 ‐ IF/4 ROCK PRAIRIE RD ‐ SH6 TO TOWN LAKE ST2004 5,500,000 6,100,000 708,000 4,792,000 600,000 FY15 CAC IF/RR/4 CAPSTONE AND BARRON REALIGNMENT ST1605 7,532,000 8,000,000 7,532,000 ‐ 468,000 FY15 CAC 4 SAFETY IMP ‐ HOLIK, PARK PL, ANNA & GLADE ST1606 2,585,000 2,585,000 2,585,000 ‐ ‐ FY15 CAC IF/4 HOLLEMAN DR S ‐ N DOWLING TO ROCK PRAIRIE RD ST1607 11,410,000 11,410,000 11,410,000 ‐ ‐ RR/2 DESIGN OF FM2154 & HOLLEMAN INTERSECTION IMP ST1708 655,900 655,900 640,889 15,011 ‐ FY15 CAC IF/4 GREENS PRAIRIE RD‐ARRINGTON TO CL W OF WS PHILLIPS ST1702 11,214,000 11,214,000 8,385,000 2,829,000 ‐ FY15 CAC IF/4 GREENS PRAIRIE TRAIL‐CL W OF WOODLAKE TO ROYDER ST1703 3,786,790 3,786,790 3,786,790 ‐ ‐ 4 ROYDER RD PH II ‐ BACKWATER TO FM 2154 ST1709 5,290,812 5,290,812 5,290,812 ‐ ‐ 4 SH40 AND FM 2154 INTERCHANGE ST1803 1,834,008 1,834,008 1,834,008 ‐ ‐ 4 BIRD POND EXTENSION DESIGN ST1906 829,500 529,500 529,500 ‐ ‐ 4 LUTHER EXTENSION (FM 2818 TO NORTH DOWLING)ST2005 1,353,000 1,353,000 1,353,000 ‐ ‐ 4 JONES BUTLER ROAD EXTENSION AND ROUNDABOUT ST2006 5,725,000 5,725,000 1,000,000 ‐ ‐ MIDTOWN SUB‐DISTRICT A IMPROVEMENTS TBD ‐ 700,000 ‐ ‐ 700,000 SUBTOTAL 59,025,802$ 9,516,011$ 1,768,000$ TRAFFIC PROJECTS 4 BARRON/ALEXANDRIA SIGNAL ST1802 375,000 375,000 375,000 ‐ ‐ 4TEXAS AVE/BROTHERS SIGNAL ST1805 475,000 475,000 475,000 ‐ ‐ 4 BUSH FM2437/DEXTER & COKE SIGNAL WORK ST2007 50,000 50,000 50,000 ‐ ‐ 4UNIVERSITY/NIMITZ SIGNAL WORK ST2008 50,000 50,000 50,000 ‐ ‐ 4 TEXAS & WALTON/NEW MAIN SIGNAL WORK ST2009 50,000 50,000 50,000 ‐ ‐ 4 DARTMOUTH/2818 SIGNAL ST1907 600,000 600,000 600,000 ‐ ‐ 4 HOLLEMAN DR WEST/JONES BUTLER ROUNDABOUT ST2102 605,000 605,000 ‐ 605,000 ‐ 4 NORTHGATE BOLLARDS (CONSTRUCTION)NG2000 ‐ 200,000 200,000 ‐ ‐ 3 ITS MASTER PLAN ST1501 4,718,000 4,718,000 4,718,000 ‐ ‐ 4 SH40 AND FM2154 SIGNAL WORK ST2103 50,000 50,000 50,000 ‐ ‐ SUBTOTAL 6,568,000$ 605,000$ ‐$ SIDEWALKS & TRAILS 4 EASTGATE NH SIDEWALK SAFETY IMP ST1905 200,000 250,000 200,000 ‐ 50,000 UNIVERSITY DR PEDESTRIAN IMPROVEMENTS ST1206 7,055,000 7,055,000 7,055,000 ‐ ‐ 6 LICK CREEK HIKE AND BIKE TRAIL HEAD/PARKING ST1711 305,400 400,000 305,400 ‐ 94,600 4 CASTLE ROCK SIDEWALKS ST2010 150,000 150,000 150,000 ‐ ‐ 5 SOUTHWOOD DR SIDEWALKS ST1710 350,000 350,000 350,000 ‐ ‐ 6 LICK CREEK HIKE AND BIKE TRAIL IMPROVEMENTS TBD ‐ 132,000 ‐ ‐ 132,000 SUBTOTAL 8,060,400$ ‐$ 276,600$ COMMITTED SUBTOTAL 81,680,202$ 17,936,011$ 22,078,600$ BUDGET APPROPRIATIONS 202 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 33,801,360$ 29,051,330$ 34,946,562$ 20,384,710$ 4,803,152$ 4,450,990$ 6,210,841$ 2,998,069$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 2,480,000 21,140,000 19,500,000 19,080,000 4,900,000 5,550,000 7,450,000 ‐ ‐ 520,000 4,085,525 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 271,281 60,000 87,000 51,000 12,000 11,000 16,000 7,000 490,195 303,990 1,297,500 95,400 24,500 27,750 37,250 ‐ 3,241,477$ 22,023,990$ 24,970,025$ 19,226,400$ 4,936,500$ 5,588,750$ 7,503,250$ 7,000$ 37,042,837$ 51,075,320$ 59,916,587$ 39,611,110$ 9,739,652$ 10,039,740$ 13,714,091$ 3,005,069$ 1,373,164 25,246 1,037,301 13,000 ‐ ‐ ‐ ‐ ‐ 87,138 445,175 944,016 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 85,000 184,195 1,767,250 ‐ ‐ ‐ ‐ 429,004 141,291 310,540 1,281,099 4,269,362 ‐ ‐ ‐ ‐ 49 4,889 290,000 4,758,013 2,039,149 ‐ ‐ ‐ ‐ ‐ 5,291 290,001 4,453,896 1,908,813 ‐ ‐ ‐ ‐ 181,303 58,047 305,000 1,169,292 2,510,358 ‐ ‐ ‐ 87,481 144,050 1,509,469 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 260,000 1,180,000 1,100,000 ‐ ‐ ‐ ‐ ‐ ‐ 300,000 ‐ ‐ ‐ ‐ ‐ ‐ 2,070,658$ 767,421$ 3,965,908$ 14,548,964$ 13,594,932$ ‐$ ‐$ ‐$ ‐$ ‐ ‐ ‐ 203,303 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100,000 100,000 50,000 ‐ ‐ ‐ 2,111 123,401 444,987 ‐ ‐ ‐ ‐ ‐ ‐ 604,249 34,097 207,000 3,368,750 1,525,904 ‐ ‐ ‐ ‐ 915,652 483,556 5,000 5,000 5,000 ‐ ‐ ‐ ‐ 811,547 2,617 310,254 5,825,766 436,845 ‐ ‐ ‐ ‐ ‐ 1,624 170,641 1,522,774 4,337,774 ‐ ‐ ‐ ‐ 1,723,290 419 92,000 5,489,034 572,957 ‐ ‐ ‐ ‐ 331,736 82,328 2,170,936 ‐ ‐ ‐ ‐ ‐ ‐ 10,597,063 13,339 28,750 750 ‐ ‐ ‐ ‐ ‐ 350,007 167,626 90,200 ‐ ‐ ‐ ‐ ‐ ‐ 862,717 349,683 527,467 4,528,604 4,944,151 ‐ ‐ ‐ ‐ 364,393 3,267,124 14,532 ‐ ‐ ‐ ‐ ‐ ‐ 606,613 667,142 3,418,335 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 405,509 803,642 203,895 ‐ ‐ ‐ ‐ ‐ 2,527 114,997 10,000 300,000 ‐ ‐ ‐ ‐ ‐ ‐ 1,438 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,923 312,805 354,305 3,584,516 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 700,000 ‐ ‐ ‐ ‐ ‐ 17,171,906$ 5,718,825$ 8,606,549$ 22,602,181$ 15,507,147$ 50,000$ ‐$ ‐$ ‐$ 65,215 255,700 2,500 ‐ ‐ ‐ ‐ ‐ ‐ 109,374 288,015 304 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 35,525 14,475 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 45,714 4,286 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 45,714 4,286 ‐ ‐ ‐ ‐ ‐ ‐ 758 35,715 330,000 121,527 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 95,000 510,000 ‐ ‐ ‐ ‐ ‐ ‐ 200,000 ‐ ‐ ‐ ‐ ‐ ‐ 3,672,229 122,098 665,670 258,002 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 50,000 ‐ ‐ ‐ ‐ ‐ ‐ 3,847,576$ 828,481$ 1,271,521$ 474,529$ 510,000$ ‐$ ‐$ ‐$ ‐$ 18,465 7,565 146,021 46,705 ‐ ‐ ‐ ‐ ‐ 6,506,854 40,315 3,500 ‐ ‐ ‐ ‐ ‐ ‐ 25,524 15,764 280,661 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 145,000 ‐ ‐ ‐ ‐ ‐ ‐ 1,559 ‐ 309,986 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 132,000 ‐ ‐ ‐ ‐ ‐ 6,552,402$ 63,644$ 885,168$ 178,705$ ‐$ ‐$ ‐$ ‐$ ‐$ 29,642,542$ 7,378,370$ 14,729,146$ 37,804,379$ 29,612,079$ 50,000$ ‐$ ‐$ ‐$ PROJECTED EXPENDITURESACTUALS 203 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BUDGET APPROPRIATIONS APPROVED PROJECTS WITH EXPECTED FUTURE DEBT 4 FUTURE TRAFFIC SIGNAL PROJECTS ST1704 450,000 450,000 342,386 107,614 ‐ 4SIDEWALK/NH PLAN/STREET MODIFICATION PROJECTS ST1804 750,000 750,000 162,000 ‐ 588,000 RR/4 ROYDER RD PH III ‐ FM 2154 to I&GN RD ST1904 3,400,000 3,400,000 890,000 ‐ 50,000 4 EISENHOWER STREET REHABILITATION TBD 766,500 766,500 ‐ ‐ 766,500 4 JANE STREET REHABILITATION TBD 655,000 655,000 ‐ ‐ 655,000 4 ROCK PRAIRIE RD REHAB ‐ WD FITCH TO CITY LIMITS TBD 2,036,000 2,036,000 ‐ ‐ ‐ IF/4 WS PHILLIPS PKWY ‐ GP RD to BARRON RD CUT OFF TBD 7,800,000 7,800,000 ‐ ‐ ‐ 4 KRENEK TAP REHAB ST2101 5,254,000 5,254,000 ‐ 750,000 ‐ 4 MARION PUGH REHAB ‐ LUTHER TO GEORGE BUSH ST1902 3,000,000 3,000,000 530,000 ‐ 150,000 4 GENERAL PARKWAY EXTENSION ‐ ROCK PRAIRIE TO GRAHAM TBD 1,130,000 1,130,000 ‐ ‐ ‐ 4 TBD FUTURE SIGNAL TBD 592,386 592,386 ‐ ‐ ‐ SUBTOTAL 1,924,386$ 857,614$ 2,209,500$ ASSIGNED SUBTOTAL 1,924,386$ 857,614$ 2,209,500$ CLOSED PROJECTS CAPITAL PROJECTS SUBTOTAL 83,604,588$ 18,793,625$ 24,288,100$ OTHER 70,000 ‐ DEBT ISSUANCE COSTS 66,750 97,500 RAILROAD MAINTENANCE COSTS 170,000 ‐ GENERAL AND ADMINISTRATIVE CHARGES 582,862 487,543 TOTAL EXPENDITURES 19,683,237$ 24,873,143$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:31,392,083$ 35,043,444$ IF Project is Roadway Impact Fee eligible. RR Project involves railroad crossing and/or coordination plus additional crossing maintenance. 1 Funded with General Funds to be transferred in to the Streets Capital Projects Fund. 2 Estimated $500,000 to be received through future Holleman Extension assessments. Funds will not be available for expenditure until they are received. 3 Funded with Certificates of Obligation (CO) debt or a combination of CO debt and budget balance from closed projects; ITS Master Plan budget includes $850,000 to be received from TX A&M University System. 4Projects projected to be funded with Certificates of Obligation (CO) debt. 5Project funded via several sources, including Sidewalk Zone funds. Budget and expenses reflect what is incurred in Streets CIP. 6 Project funded via several sources, including Parkland Zone funds. Budget and expenses reflect what is incurred in Streets CIP. 204 GENERAL GOVERNMENT STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 PROJECTED EXPENDITURESACTUALS ‐ ‐ ‐ 450,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 330,000 320,000 100,000 ‐ ‐ 100,062 1,186 ‐ ‐ ‐ ‐ 608,438 2,690,314 ‐ ‐ ‐ ‐ 150,000 616,500 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 75,000 580,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 220,000 1,816,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 890,000 6,893,000 ‐ ‐ ‐ ‐ 247,455 2,264,174 1,995,768 ‐ ‐ ‐ ‐ ‐ ‐ 220,000 225,000 2,550,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 294,000 835,000 ‐ ‐ ‐ ‐ ‐ 592,386 ‐ ‐ ‐ ‐ 100,062$ 1,186$ ‐$ 1,142,455$ 4,608,060$ 5,085,768$ 3,708,438$ 10,418,314$ ‐$ 100,062$ 1,186$ ‐$ 1,142,455$ 4,608,060$ 5,085,768$ 3,708,438$ 10,418,314$ ‐$ 785,780$ 208,114$ 30,528,384$ 7,587,670$ 14,729,146$ 38,946,834$ 34,220,139$ 5,135,768$ 3,708,438$ 10,418,314$ ‐$ 34,720 70,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 66,750 97,500 95,400 24,500 27,750 37,250 ‐ ‐ 680,000 ‐ ‐ ‐ ‐ ‐ ‐ 369,117 582,862 487,543 492,418 128,394 92,711 260,458 ‐ 7,991,506$ 16,128,758$ 39,531,877$ 34,807,957$ 5,288,662$ 3,828,899$ 10,716,022$ ‐$ 29,051,330$ 34,946,562$ 20,384,710$ 4,803,152$ 4,450,990$ 6,210,841$ 2,998,069$ 3,005,069$ 205 GENERAL GOVERNMENT PARKS AND RECREATION CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BEGINNING FUND BALANCE:$8,052,414 $5,447,940 ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS ‐$ ‐$ ** CERTIFICATES OF OBLIGATIONS ‐ 8,070,000 INTERGOVERNMENTAL TRANSFERS ‐ ‐ INTRAGOVERNMENTAL TRANSFERS ‐ 300,000 INVESTMENT EARNINGS 20,131 14,000 FIELD REDEVELOPMENT FEE REVENUE 40,822 35,000 OTHER ‐ 90,350 SUBTOTAL ADDITIONAL RESOURCES $60,953 $8,509,350 TOTAL RESOURCES AVAILABLE $8,113,367 $13,957,290 PARK PROJECTS 1 FIELD REDEVELOPMENT MULTIPLE 1,617,613 1,900,000 1,617,613 ‐ 282,387 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,696,898 1,696,898 1,696,898 ‐ ‐ 2AQUATICS RENOVATION/IMPROVEMENTS PK1701 365,000 365,000 365,000 ‐ ‐ 2015 CAC 2 SYSTEM‐WIDE PARK IMPROVEMENTS PK1702 2,582,500 3,300,000 2,582,500 ‐ 717,500 2 CENTRAL PARK PAVILION/RESTROOM REHAB PK1802 1,043,181 1,043,181 1,043,181 ‐ ‐ 2 CENTRAL PARK ATHLETIC FIELD RESTROOM REHAB PK1803 662,772 662,772 662,772 ‐ ‐ 2 BEE CREEK CONCESSIONS/RESTROOMS PK1804 651,896 651,896 651,896 ‐ ‐ 2 THOMAS PARK REHAB PK1901 1,000,000 1,000,000 1,000,000 ‐ ‐ 2 VETERANS PARK AMENITIES & IMPROVEMENTS PK1902 995,000 995,000 995,000 ‐ ‐ 2 AGGIE FIELD OF HONOR FENCE PK2001 525,000 525,000 525,000 ‐ ‐ 2 MEMORIAL CEMETERY MAINTENANCE SHOP PK2002 1,805,000 1,805,000 1,805,000 ‐ ‐ 2 VPAC SOFTBALL LIGHTS PK2004 80,000 80,000 80,000 ‐ ‐ DONATION BUTTERFLY ALLEY TRAIL PK2105 ‐ 50,000 ‐ ‐ 50,000 COUNCIL VPAC IMPROVEMENTS TBD ‐ 300,000 ‐ ‐ 300,000 COMMITTED CAPITAL PROJECTS SUBTOTAL 13,024,860$ ‐$ 1,349,887$ APPROVED PROJECTS WITH EXPECTED FUTURE DEBT 2015 CAC 2 TEXAS INDEPENDENCE BALLPARK (SOUTHEAST)HM1607 5,825,000 9,200,000 5,825,000 ‐ 3,375,000 2 FUTURE AMENITIES & IMPROVEMENTS PK2003 1,000,000 1,000,000 1,000,000 ‐ ‐ 2 AMERICAN PAVILION RENOVATION***PK1910 500,000 500,000 500,000 ‐ ‐ ASSIGNED CAPITAL PROJECTS SUBTOTAL 7,325,000$ ‐$ 3,375,000$ CLOSED PROJECTS CAPITAL PROJECTS SUBTOTAL ‐$ 4,724,887$ MISCELLANEOUS ‐ ‐ DEBT ISSUANCE COST ‐ 40,350 GENERAL & ADMIN. CHARGES 18,115 23,591 TOTAL EXPENDITURES 18,115$ 4,788,828$ Assigned Fund Balance ‐ Field Redevelopment MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:$8,095,252 $9,168,462 1 Field Redevelopment includes projects PK0300, PK1011, PK1012, and PK1014. These projects are funded via fees collected from field users. 2 Indicates projects funded through Certificates of Obligation ** FY19 CO Funding moved from PARD CIP to Streets CIP in FY20 ***Additional expenses are anticipated on this project in a future fiscal year. BUDGET APPROPRIATIONS 206 GENERAL GOVERNMENT PARKS AND RECREATION CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 12,560,439$ $8,052,414 5,447,940$ 660,665$ 638,366$ 625,338$ 606,560$ 572,781$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ (1,630,000) ‐ 8,070,000 1,000,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 150,000 ‐ 300,000 ‐ ‐ ‐ ‐ ‐ 95,145 20,131 14,000 2,000 2,000 2,000 2,000 1,000 53,743 40,822 35,000 40,000 50,000 50,000 50,000 50,000 ‐ ‐ 90,350 5,000 ‐ ‐ ‐ ‐ (1,331,113)$60,953 $8,509,350 $1,047,000 $52,000 $52,000 $52,000 $51,000 $11,229,326 $8,113,367 $13,957,290 $1,707,665 $690,366 $677,338 $658,560 $623,781 1,168,700 45,567 535,460 60,000 40,000 40,000 45,000 60,000 65,000 714,483 ‐ ‐ 982,415 ‐ ‐ ‐ ‐ ‐ 243,910 53,976 54,515 ‐ ‐ ‐ ‐ ‐ ‐ 1,680,007 607,488 27,000 784,677 ‐ ‐ ‐ ‐ ‐ 68,432 639,780 305,470 ‐ ‐ ‐ ‐ ‐ ‐ 54,422 468,890 122,396 ‐ ‐ ‐ ‐ ‐ ‐ 46,209 578,456 31,027 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 135,072 150,000 714,928 ‐ ‐ ‐ ‐ ‐ ‐ 46,857 945,427 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 269,071 244,519 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 116,463 43,537 1,645,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 78,125 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 50,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 300,000 ‐ ‐ ‐ ‐ ‐ 3,976,165$ 2,961,621$ 2,537,477$ 4,537,020$ 40,000$ 40,000$ 45,000$ 60,000$ 65,000$ 844,445 144,754 ‐ 8,210,801 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,000,000 ‐ ‐ ‐ ‐ 13,180 1,957 ‐ 484,863 ‐ ‐ ‐ ‐ ‐ 857,626$ 146,710$ ‐$ 8,695,664$ 1,000,000$ ‐$ ‐$ ‐$ ‐$ 954,708 49,476 5,788,498$ 3,157,807$ 2,537,477$ 13,232,684$ 1,040,000$ 40,000$ 45,000$ 60,000$ 65,000$ 812 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 40,350 5,000 ‐ ‐ ‐ ‐ 18,293 18,115 23,591 24,299 25,028 25,779 25,779 26,552 5,788,498$ 3,176,912$ 2,555,592$ 13,296,625$ 1,069,299$ 65,028$ 70,779$ 85,779$ 91,552$ 109,835$ $8,052,414 $5,447,940 $660,665 $638,366 $625,338 $606,560 $572,781 $532,230 ACTUALS PROJECTED EXPENDITURES 207 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BEGINNING FUND BALANCE:33,422,755$ 10,229,081$ ADDITIONAL RESOURCES: GENERAL OBLIGATION BONDS (08 GOB)‐$ ‐$ CERTIFICATES OF OBLIGATIONS 3,813,000 ‐ INTRAGOVERNMENTAL TRANSFERS 1,300,000 500,000 INVESTMENT EARNINGS 65,000 26,000 OTHER 19,065 ‐ SUBTOTAL ADDITIONAL RESOURCES 5,197,065$ 526,000$ TOTAL RESOURCES AVAILABLE 38,619,820$ 10,755,081$ PUBLIC FACILITIES PROJECTS 2 STORAGE TANKS & CONTAINMENT GG1601 287,000 287,000 287,000 ‐ ‐ 3 NEW POLICE STATION GG1604 28,900,000 28,900,000 28,900,000 ‐ ‐ FIRE STATION #7 (LAND ONLY)GG1804 700,000 700,000 700,000 ‐ ‐ 4 NEW CITY HALL GG1801 39,300,000 39,300,000 39,300,000 ‐ ‐ 1 RENOVATION OF EXISTING PD BUILDING GG1805 1,000,000 1,000,000 698,850 ‐ 301,150 1 FLEET UPGRADES ‐ OIL PIT & STORM DRAIN GG1902 165,000 270,000 165,000 ‐ 105,000 1 FLEET FUEL SYSTEM REHAB CO1902 2,235,000 2,235,000 1,600,000 635,000 ‐ 1 FACILITIES MAINTENANCE RELOCATION GG2000 2,174,000 2,174,000 1,201,150 800,000 172,850 SUBTOTAL 1,435,000$ 579,000$ TECHNOLOGY/EQUIPMENT PROJECTS 1 FIBER OPTIC INFRASTRUCTURE CO1701 675,000 675,000 675,000 ‐ ‐ 1 VIDEO SURVEILLANCE SYSTEM CO1802 790,000 790,000 790,000 ‐ ‐ 1 NETWORK UPGRADE/REPLACEMENT CO2000 855,000 855,000 855,000 ‐ ‐ 1VIDEO/GPS/DIAGNOSTICS FOR CITY FLEET CO1903 420,000 420,000 420,000 ‐ ‐ 6CAD/RMS REPLACEMENT CO1301 2,703,900 2,703,900 2,703,900 ‐ ‐ 1 FIREWALL REFRESH CO2002 140,000 140,000 140,000 ‐ ‐ 1 AS400 SERVER REPLACEMENT CO2003 115,000 115,000 115,000 ‐ ‐ 1 IT AERIAL GIS DATA ACQUISITION CO2101 22,318 22,318 22,318 ‐ ‐ 1 COMPUTER HARDWARE AND SOFTWARE CO2102 400,000 400,000 400,000 ‐ ‐ 1 IT REVOLVING PROJECT CO2001 1,055,000 1,455,000 841,500 213,500 400,000 SUBTOTAL 213,500$ 400,000$ COMMITTED SUBTOTAL 1,648,500$ 979,000$ APPROVED PROJECTS WITH EXPECTED FUTURE DEBT 1 CITY GATEWAY SIGN #4 (EAST)TBD 175,000 190,000 ‐ ‐ ‐ 1 CITY GATEWAY SIGN #3 (WEST)GG1901 175,000 190,000 175,000 ‐ 15,000 3 FIRE STATION #7 CONSTRUCTION TBD ‐ ‐ ‐ ‐ ‐ 1 FUTURE IT REVOLVING PROJECT TBD 3,000,000 3,000,000 ‐ ‐ ‐ SUBTOTAL ‐$ 15,000$ ASSIGNED SUBTOTAL ‐$ 15,000$ CLOSED PROJECTS CAPITAL PROJECTS SUBTOTAL 1,648,500$ 994,000$ DEBT ISSUANCE COSTS 19,065 ‐ GENERAL & ADMIN. CHARGES 201,772 68,501 TRANSFERS OUT ‐ 2,323,000 TOTAL EXPENDITURES 1,869,337$ 3,385,501$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:36,750,483$ 7,369,580$ 1 Funded primarily with Certificates of Obligation (C.O.) debt 2 Funded with General Funds transferred to General Gov't CIP Fund 3 Projects expected to be funded with G.O. and/or C.O. debt and will likely require an increase to the property tax rate in future years 4 $10,000,000 from the Electric Fund, $934,844 from TIRZ 18, $250,000 from the General Fund, $27,190,000 CO debt, and $1,000,000 from the PEG Fund 5 Funded with 03 G.O. debt, General Fund, misc. IT project balances, Fire Station Alerting balance, and C.O. debt. 6 Project previously published as "Future Departmental Relocation". BUDGET APPROPRIATIONS 208 GENERAL GOVERNMENT FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 48,986,854$ 33,422,755$ 10,229,081$ 1,803,570$ 1,277,600$ 1,057,927$ 836,074$ 610,976$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 1,170,000 3,813,000 ‐ ‐ 850,000 850,000 850,000 ‐ 856,581 1,300,000 500,000 ‐ ‐ ‐ ‐ ‐ 363,145 65,000 26,000 5,000 3,000 3,000 2,000 2,000 42,807 19,065 ‐ ‐ 4,250 4,250 4,250 ‐ 2,432,533$ 5,197,065$ 526,000$ 5,000$ 857,250$ 857,250$ 856,250$ 2,000$ 51,419,387$ 38,619,820$ 10,755,081$ 1,808,570$ 2,134,850$ 1,915,177$ 1,692,324$ 612,976$ 35,183 74,836 35,729 ‐ ‐ ‐ ‐ ‐ ‐ 17,709,981 11,053,323 45,000 ‐ ‐ ‐ ‐ ‐ ‐ 619,691 198 32,000 ‐ ‐ ‐ ‐ ‐ ‐ 1,196,055 5,954,620 23,000,000 4,000,000 ‐ ‐ ‐ ‐ ‐ 583 1,410 100,423 ‐ ‐ ‐ ‐ ‐ ‐ 1,658 17,270 ‐ 18,047 224,414 ‐ ‐ ‐ 38,825 124,303 1,099,745 971,985 ‐ ‐ ‐ ‐ ‐ 1,400,000 400,000 ‐ ‐ ‐ ‐ ‐ 19,601,976$ 17,225,959$ 25,712,897$ 5,390,032$ 224,414$ ‐$ ‐$ ‐$ ‐$ 244,950 27,866 140,000 140,000 ‐ ‐ ‐ ‐ ‐ 530,216 96 178,523 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 192 852,361 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 125,978 125,978 ‐ ‐ ‐ ‐ ‐ 2,557,135 42,873 44,800 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 136,321 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 86,914 25,518 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9,825 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 25,000 375,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,055,000 400,000 ‐ ‐ ‐ ‐ ‐ 3,332,301$ 294,261$ 2,457,005$ 1,040,978$ ‐$ ‐$ ‐$ ‐$ ‐$ 22,934,276$ 17,520,220$ 28,169,902$ 6,431,010$ 224,414$ ‐$ ‐$ ‐$ ‐$ ‐ ‐ ‐ ‐ 182,500 ‐ ‐ ‐ ‐ 247 23 ‐ 129,000 53,500 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,000,000 1,000,000 1,000,000 ‐ 247$ 23$ ‐$ 129,000$ 236,000$ 1,000,000$ 1,000,000$ 1,000,000$ ‐$ 247$ 23$ ‐$ 129,000$ 236,000$ 1,000,000$ 1,000,000$ 1,000,000$ ‐$ 13,190,502 390,819 36,125,026$ 17,911,062$ 28,169,902$ 6,560,010$ 460,414$ 1,000,000$ 1,000,000$ 1,000,000$ ‐$ ‐ 19,065 ‐ ‐ 4,250 4,250 4,250 ‐ 107,462 201,772 68,501 70,556 72,673 74,853 77,098 79,411 ‐ ‐ 2,323,000 ‐ ‐ ‐ ‐ ‐ 17,996,631$ 28,390,739$ 8,951,511$ 530,970$ 1,076,923$ 1,079,103$ 1,081,348$ 79,411$ 33,422,755$ 10,229,081$ 1,803,570$ 1,277,600$ 1,057,927$ 836,074$ 610,976$ 533,564$ PROJECTED EXPENDITURESACTUALS 209 FY22 FY23 FY24 FY25 FY26 Comments Street/Traffic Projects Dartmouth @ FM 2818 Signal ‐ 4,000 4,120 4,244 4,371 Signal maintenance & utility costs Future Signal Projects ‐ 8,180 16,605 17,104 17,617 Signal maintenance & utility costs Lick Creek Nature Trail Parking & Trail Head ‐ 5,800 5,974 6,153 6,338 General maintenance Street/Traffic Projects Subtotal ‐$ 17,980$ 26,699$ 27,500$ 28,325$ Parks Projects Texas Independence Ballpark ‐ 160,000 164,800 169,744 174,836 Equipment, supplies, utilities, and facilities maintenance Memorial Cemetery Shop ‐ 11,025 11,356 11,696 12,047 Utilities, supplies, and maintenance Parks Projects Subtotal ‐$ 171,025$ 176,156$ 181,440$ 186,884$ Facility and Technology Projects Fire Station #7 TBD TBD TBD TBD TBD Staffing, utility costs, supplies, maintenance, etc New City Hall 180,000 185,000 191,000 197,000 203,000 Utilities, supplies, and maintenance Facilities Maintenance Relocation ‐ TBD TBD TBD TBD O&M expected to start in FY23 Fleet Upgrades ‐ Oil Pit and Storm Drain ‐ 500 515 530 546 Maintenance and support Fleet Fuel System Replacement ‐ 1,000 1,030 1,061 1,093 Supplies and maintenance Facilities and Technology Projects Totals $ 180,000 $ 186,500 $ 192,545 $ 198,591 $ 204,639 Total Estimated O&M Costs 180,000$ 375,505$ 395,400$ 407,532$ 419,848$ Governmental Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) estimates reflected above are anticipated project costs. In some situations, a project's O&M cost is minimal and can be absorbed by the City department that benefits the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses will either be included in the base budget or added via Budget Amendment. By approving capital projects, the City inherently approves the related additional O&M costs needed to run and maintain the new infrastructure. As projects become more defined, the O&M estimates may be revised. Projected 210 211 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FY20 FY21 FY22 FY20 ACTUALS BEGINNING FUND BALANCE:15,221,347$ CERTIFICATES OF OBLIGATION ‐$ INTEREST ON INVESTMENTS 108,346 INTRAGOVERNMENTAL TRANSFERS 10,250,000 SUBTOTAL ADDITIONAL RESOURCES 10,358,346$ TOTAL RESOURCES AVAILABLE 25,579,693$ CAPITAL PROJECTS: GENERAL PLANT 500,000 ‐ 350,000 528,629 OVERHEAD SYSTEM IMPROV. 2,210,000 1,810,000 2,700,000 2,554,004 UNDERGROUND SYSTEM IMPROV.3,010,000 ‐ 3,495,000 2,667,727 NEW SERVICES & SYSTEM EXT.800,000 ‐ 2,660,000 2,377,257 THOR. STREET LIGHTING 500,000 100,000 355,000 250,097 DISTRIBUTION 3,500,000 ‐ 3,007,000 2,287,114 TRANSMISSION 2,500,000 2,425,000 4,865,000 2,457,685 GENERAL AND ADMINISTRATIVE 75,640 67,293 104,137 75,640 DEBT ISSUANCE COST/OTHER 7,680 10,500 40,500 ‐ TOTAL EXPENDITURES 13,103,320$ 4,412,793$ 17,576,637$ 13,198,152$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:12,381,540$ APPROPRIATIONS 212 ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FY21 FY22 FY23 FY24 FY25 FY26 12,381,540$ 9,104,021$ 5,050,384$ 4,084,623$ 1,120,144$ 408,351$ 16,000,000$ 13,500,000$ 9,500,000$ 5,000,000$ 8,000,000$ 4,400,000$ 5,000 23,000 25,000 31,000 11,000 5,000 ‐ ‐ 2,000,000 4,000,000 7,600,000 4,400,000 16,005,000$ 13,523,000$ 11,525,000$ 9,031,000$ 15,611,000$ 8,805,000$ 28,386,540$ 22,627,021$ 16,575,384$ 13,115,623$ 16,731,144$ 9,213,351$ 373,010 350,000 150,000 1,550,000 50,000 140,000 2,694,998 2,700,000 2,550,000 2,400,000 1,900,000 1,800,000 3,170,917 3,495,000 3,105,000 3,665,000 4,175,000 2,775,000 9,187,456 2,660,000 2,660,000 2,765,000 2,765,000 2,870,000 380,871 355,000 355,000 355,000 360,000 360,000 1,794,877 3,007,000 2,485,000 585,000 3,935,000 435,000 1,565,097 4,865,000 1,050,000 550,000 3,000,000 400,000 67,293 104,137 107,261 110,479 113,793 117,207 48,000 40,500 28,500 15,000 24,000 13,200 19,282,519$ 17,576,637$ 12,490,761$ 11,995,479$ 16,322,793$ 8,910,407$ 9,104,021$ 5,050,384$ 4,084,623$ 1,120,144$ 408,351$ 302,944$ PROJECTED 213 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BEGINNING FUND BALANCE:14,242,176$ 9,861,254$ ADDITIONAL RESOURCES: CERTIFICATES OF OBLIGATION 8,840,000$ 7,630,000$ INTEREST ON INVESTMENTS 2,500 25,000 TRANSFERS FROM OPERATIONS 550,000 1,200,000 OTHER ‐ 100,000 SUBTOTAL ADDITIONAL RESOURCES 9,392,500$ 8,955,000$ TOTAL RESOURCES AVAILABLE 23,634,676$ 18,816,254$ PRODUCTION PROJECTS: SOURCE AND SUPPLY PLANT ‐ WSWOC IF WELL #9 WF1762004 4,940,000 4,940,000 4,940,000 ‐ ‐ IF WELL #9 COLLECTION LINE WF1771590 1,890,000 1,890,000 1,890,000 ‐ ‐ WELL FIELD COLLECTION LINE REHAB PH I WA2000000 190,000 550,000 35,000 155,000 360,000 2818 TRANSMISSION LINE RELOCATION WA1900003 2,200,000 3,000,000 2,200,000 ‐ 200,000 WATER PUMPING AND TREATMENT PLANT ‐ WPWOC VARIABLE FREQUENCY DRIVE REPLACEMENT WF1680680 1,235,000 1,235,000 1,235,000 ‐ ‐ REHAB OF WATER WELL PUMPS AND MOTORS WA1877982 1,320,000 1,320,000 1,320,000 ‐ ‐ GREENS PRAIRIE WATER TANK REHAB WA1900004 2,525,000 2,600,000 1,500,000 1,025,000 75,000 WATER GENERAL PLANT ‐ WGWOC WELLS 1, 2 & 3 MCC REPLACEMENT WA1800005 1,300,000 1,300,000 1,300,000 ‐ ‐ * UTILITY SERVICE CENTER RENOVATIONS WA1441516 2,955,000 2,955,000 500,000 ‐ ‐ COMBO SPPS SITE IMPROVEMENTS WA1957439 1,283,750 1,400,000 1,283,750 ‐ 116,250 IMPROVED SECURITY FENCING AT WELL 5 WA2002 60,179 80,000 60,179 ‐ 19,821 VETERANS PARK RECLAIMED SYSTEM IMPROVEMENTS WA1900006 89,000 89,000 67,000 22,000 ‐ SECURITY CAMERA IMPROVEMENTS TBD ‐ 200,000 ‐ ‐ 200,000 SUBTOTAL 1,202,000$ 971,071$ TRANSMISSION AND DISTRIBUTION PROJECTS ‐ WTWOC OVERSIZED PARTICIPATION WA1700000 100,000 100,000 ‐ 100,000 250,000 SOUTHERN POINTE OP WA1900007 80,537 80,537 80,537 ‐ ‐ TRADITIONS PH 25 OP WA2003 130,000 130,000 130,000 ‐ ‐ ST GREENS PRAIRIE EXT ‐ ARRINGTON TO CITY LIMITS WA1869585 140,925 140,925 140,925 ‐ ‐ ST GREENS PRAIRIE EXT ‐ A TO CL WATER LINE RELOCATION WA1900010 159,075 159,075 159,075 ‐ ‐ IF RPR ELEVATED STORAGE TANK W/ PRV'S WA1800001 8,756,000 8,756,000 8,756,000 ‐ ‐ IF SH 6 WATER LINE PH III (WOODCREEK TO SEBESTA)WA1957432 2,820,000 3,070,000 2,664,500 155,500 250,000 DRPS TO WELLBORN RD WATER LINE REHAB TBD 6,340,000 6,340,000 ‐ ‐ ‐ IF SH40 WATER LINE ‐ GRAHAM to BARRON WA2100 3,095,850 3,095,850 ‐ 1,300,000 1,795,850 IF SH40 WATER LINE ‐ SONOMA to VICTORIA WA2101 1,087,000 1,087,000 ‐ 650,000 437,000 ST JONES BUTLER WATER LINE REHAB WA2001 3,840,000 4,900,000 762,000 ‐ ‐ MARION PUGH WATER LINE REHAB TBD 3,450,000 3,450,000 ‐ ‐ ‐ ST HOLLEMAN/2154 INTERSECTION IMPROVEMENTS WA1800010 200,000 200,000 200,000 ‐ ‐ ST PEBBLE CREEK PARKWAY EXTENSION WA1900000 300,000 300,000 300,000 ‐ ‐ ST MIDTOWN SUBDISTRICT A IMPROVEMENTS TBD ‐ 100,000 ‐ ‐ 100,000 SUBTOTAL 2,205,500$ 2,832,850$ BUDGET APPROPRIATIONS 214 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 14,872,889$ 14,242,176$ 9,861,254$ 1,855,018$ 2,521,170$ 352,061$ 287,830$ 234,330$ 2,960,000$ 8,840,000$ 7,630,000$ 8,000,000$ 5,950,000$ 2,600,000$ ‐$ ‐$ 129,596 2,500 25,000 5,000 6,000 1,000 1,000 1,000 700,000 550,000 1,200,000 1,300,000 500,000 500,000 400,000 500,000 ‐ ‐ 100,000 ‐ ‐ ‐ ‐ ‐ 3,789,596$ 9,392,500$ 8,955,000$ 9,305,000$ 6,456,000$ 3,101,000$ 401,000$ 501,000$ 18,662,485$ 23,634,676$ 18,816,254$ 11,160,018$ 8,977,170$ 3,453,061$ 688,830$ 735,330$ 4,791,679 37,399 45,000 ‐ ‐ ‐ ‐ ‐ ‐ 1,672,245 1,955 1,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 28,000 485,578 ‐ ‐ ‐ ‐ ‐ 58,053 1,995,148 704,000 42,799 ‐ ‐ ‐ ‐ ‐ 1,100,628 49,744 25,250 ‐ ‐ ‐ ‐ ‐ ‐ 477,103 43,430 799,467 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 166,625 183,375 2,233,500 ‐ ‐ ‐ ‐ ‐ 35,765 ‐ ‐ 664,235 40,742 73 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,739 20,651 66,850 1,108,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,000 80,000 ‐ ‐ ‐ ‐ ‐ 7,200 81,800 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 200,000 ‐ ‐ ‐ ‐ ‐ 8,177,954$ 2,322,225$ 1,934,742$ 4,744,112$ 80,000$ ‐$ ‐$ ‐$ ‐$ ‐ ‐ 100,000 250,000 100,000 100,000 100,000 100,000 100,000 18,417 ‐ 62,120 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 130,000 ‐ ‐ ‐ ‐ ‐ ‐ 6,094 2,031 31,000 91,000 ‐ ‐ ‐ ‐ ‐ 57,261 (49,186) 20,000 130,000 ‐ ‐ ‐ ‐ ‐ 498,254 730,607 4,814,359 2,646,819 ‐ ‐ ‐ ‐ ‐ 452,265 114,110 2,070,350 382,912 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,233,536 5,106,464 ‐ ‐ ‐ ‐ ‐ 496,536 1,765,818 833,296 ‐ ‐ ‐ ‐ ‐ ‐ 201,491 674,201 212,130 ‐ ‐ ‐ ‐ ‐ 52 300,685 296,465 4,291,116 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 778,979 2,671,021 ‐ ‐ ‐ 195,243 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 22 7,826 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100,000 ‐ ‐ ‐ ‐ ‐ 1,032,313$ 1,000,683$ 8,226,542$ 6,337,215$ 6,670,079$ 5,985,443$ 2,771,021$ 100,000$ 100,000$ PROJECTED EXPENDITURESACTUALS 215 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BUDGET APPROPRIATIONS REHABILITATION PROJECTS ‐ WTWOC COLLEGE HEIGHTS REHABILITATION TBD 2,335,000 2,335,000 ‐ ‐ ‐ McCULLOCH UTILITY REHABILITATION WA1900001 2,836,000 3,410,000 2,836,000 ‐ 574,000 WOODSON VILLAGE REHAB WA1957431 3,240,000 3,240,000 2,988,232 251,768 ‐ ST FRANCIS DR REHAB PH I WF1749347 390,000 390,000 390,000 ‐ ‐ ST FRANCIS DR REHAB PH II WF1749356 310,000 310,000 310,000 ‐ ‐ ST PARK PLACE/HOLIK/ANNA UTILITY REHAB WA1945844 512,000 512,000 512,000 ‐ ‐ ST LUTHER STREET REHAB WA2000001 101,000 165,000 101,000 ‐ 64,000 ST LINCOLN AVENUE REHAB WA1900002 1,592,000 1,592,000 105,000 1,487,000 ‐ TEXAS AVE VALVE REPLACEMENT WA2000002 103,175 103,175 103,175 ‐ ‐ ST JAMES PURYEAR REHAB WA2102 ‐ 137,000 ‐ 137,000 ‐ ST EISENHOWER REHAB ‐ WATER LINE REHAB TBD 45,000 45,000 ‐ ‐ 45,000 SUBTOTAL 1,875,768$ 683,000$ CAPITAL PROJECTS CONTINGENCY WA1700001 163,000 300,000 CIP BUDGET TRANSFER WAXTRANSFR 56,142 ‐ NEW WATER SERVICES MONTHLY 150,000 150,000 METER REPLACEMENT PROGRAM MONTHLY 350,000 350,000 HYDRANT/VALUE REPLACEMENT YEARLY 50,000 50,000 CLOSED PROJECTS CAPITAL PROJECTS SUBTOTAL 6,052,410$ 5,336,921$ GENERAL AND ADMINISTRATIVE 139,189 139,068 DEBT ISSUANCE COST 44,200 38,150 TOTAL EXPENDITURES 6,235,799$ 5,514,139$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:17,398,877$ 13,302,115$ IF Impact Fee Eligible Capital Project ST Project funded through a combination of sources. Project sheet reflected in the Streets Capital Projects section of the CIP document. * Project anticipated to incur costs in a future fiscal year. 216 WATER SERVICE CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 PROJECTED EXPENDITURESACTUALS ‐ ‐ ‐ ‐ 263,362 2,071,638 ‐ ‐ ‐ 2,870 176,562 134,000 3,090,174 ‐ ‐ ‐ ‐ ‐ 336,273 13,246 1,731,071 1,154,051 ‐ ‐ ‐ ‐ ‐ 204,760 33,520 103,458 ‐ ‐ ‐ ‐ ‐ ‐ 9,700 210,774 41,085 ‐ ‐ ‐ ‐ ‐ ‐ 35,464 3,660 472,877 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9,000 150,000 ‐ ‐ ‐ ‐ ‐ 51,775 15,281 14,117 295,466 1,150,270 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 103,175 ‐ ‐ ‐ ‐ ‐ 13,500 123,500 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,500 39,500 ‐ ‐ ‐ ‐ ‐ 640,842$ 453,043$ 2,522,608$ 4,852,691$ 1,413,632$ 2,174,813$ ‐$ ‐$ ‐$ ‐ ‐ 300,000 300,000 150,000 150,000 150,000 150,000 150,000 ‐ ‐ 56,142 ‐ ‐ ‐ ‐ ‐ ‐ 127,549 134,638 150,000 150,000 75,000 75,000 75,000 75,000 75,000 334,190 292,037 350,000 350,000 75,000 75,000 75,000 75,000 75,000 56,268 66,692 50,000 50,000 50,000 50,000 50,000 50,000 50,000 6,288,124 31,006 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 16,657,240$ 4,300,325$ 13,590,034$ 16,784,018$ 8,513,711$ 8,510,256$ 3,121,021$ 450,000$ 450,000$ 119,984 139,189 139,068 85,137 85,103 31,210 4,500 4,545 ‐ 44,200 38,150 40,000 29,750 13,000 ‐ ‐ 4,420,309$ 13,773,423$ 16,961,236$ 8,638,848$ 8,625,109$ 3,165,231$ 454,500$ 454,545$ 14,242,176$ 9,861,254$ 1,855,018$ 2,521,170$ 352,061$ 287,830$ 234,330$ 280,785$ 217 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BEGINNING FUND BALANCE:26,285,648$ 11,649,706$ ADDITIONAL RESOURCES: CERTIFICATES OF OBLIGATION 11,650,000$ 22,700,000$ INTEREST ON INVESTMENTS 65,714 29,000 TRANSFERS FROM OPERATIONS 2,000,000 3,000,000 INTERGOVERNMENTAL TRANSFERS ‐ 100,000 OTHER ‐ 1,000,000 SUBTOTAL ADDITIONAL RESOURCES 13,715,714$ 26,829,000$ TOTAL RESOURCES AVAILABLE 40,001,362$ 38,478,706$ COLLECTION PLANT PROJECTS ‐ SCWOC OVERSIZE PARTICIPATION WW1700000 100,000 100,000 100,000 100,000 100,000 EAST SIDE FM 158 SEWER LINE WF1382208 2,502,000 2,502,000 2,502,000 ‐ ‐ IF CC DIVERSION LIFT STATION & FORCE MAIN WW1800002 15,850,000 15,950,000 3,350,000 12,500,000 100,000 IF LICK CREEK PARALLEL TRUNK LINE WW1877335 14,130,698 14,240,000 14,130,698 ‐ ‐ IF BEE CREEK PARALLEL TRUNK LINE PH III WW1900005 5,262,528 5,262,528 4,855,028 407,500 ‐ IF NORTHEAST SEWER TRUNKLINE PH II WW1957471 2,840,000 2,840,000 2,840,000 ‐ ‐ IF NORTHEAST SEWER TRUNKLINE PH III WW1700002 6,035,000 6,035,000 6,035,000 ‐ ‐ IF NORTHEAST SEWER TRUNKLINE PH IV WW1700003 7,961,000 7,961,000 1,075,000 125,000 ‐ IF NORTHEAST SEWER TRUNKLINE PER PH II‐IV WW1900010 95,000 95,000 95,000 ‐ ‐ IF MEDICAL DISTRICT INTERCEPTOR PH II WW2100 3,127,495 3,127,495 ‐ 600,000 2,527,495 IF MEDICAL DISTRICT INTERCEPTOR PH III WW2101 1,328,755 1,328,755 ‐ 400,000 928,755 IF SOUTHWOOD VALLEY TRUNKLINE PH I WW1997793 1,645,427 1,645,427 1,645,427 ‐ ‐ IF SOUTHWOOD VALLEY TRUNKLINE PH II TBD 1,851,000 1,851,000 ‐ ‐ ‐ IF ALUM CREEK SEWER TRUNKLINE TBD 9,925,000 9,925,000 ‐ ‐ ‐ ST HOLLEMAN/2154 INTERSECTION IMPROVEMENTS WW1800007 55,000 55,000 55,000 ‐ ‐ IF 3MGD PEACH CREEK LIFT STATION, FORCE MAIN TBD 8,529,000 ‐ ‐ ‐ ‐ ST GP RD ‐ ARRINGTON TO CITY LIMITS WW RELOCATION WW1900007 71,175 71,175 71,175 ‐ ‐ ST MIDTOWN SUBDISTRICT A IMPROVEMENTS TBD ‐ 100,000 ‐ ‐ 100,000 SUBTOTAL 14,132,500$ 3,756,250$ COLLECTION REHABILITATION PROJECTS ‐ SCWOC W COLLEGE HEIGHTS REHAB TBD 1,388,000 1,388,000 ‐ ‐ ‐ ST FRANCIS DR REHAB PH I WF1749349 587,000 587,000 587,000 ‐ ‐ ST FRANCIS DR REHAB PH II WF1749355 40,000 65,000 40,000 ‐ ‐ ST PARK PLACE/HOLIK/ANNA UTILITY REHAB WW1945843 440,000 440,000 440,000 ‐ ‐ W WOODSON VILLAGE REHAB WW1957430 3,875,000 3,875,000 3,875,000 ‐ ‐ W McCULLOCH UTILITY REHAB WW1900001 3,783,900 3,783,900 3,783,900 ‐ ‐ ST EISENHOWER REHAB ‐ SEWER LINE REHAB TBD 107,500 125,000 ‐ ‐ 125,000 ST LINCOLN AVENUE REHAB WW1900002 313,000 313,000 313,000 ‐ ‐ ST JONES BUTLER SEWER LINE REHAB WW2001 50,000 100,000 50,000 ‐ 50,000 CCWWTP PRESSURIZED LINE AND PUMP REP. TBD 827,300 827,300 ‐ ‐ ‐ ST JAMES PURYEAR SEWER REHAB WW2102 ‐ 88,000 ‐ 88,000 ‐ ST KRENEK TAP REHAB TBD ‐ 630,000 ‐ ‐ 150,000 SUBTOTAL 88,000$ 325,000$ BUDGET APPROPRIATIONS 218 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 38,932,509$ 26,285,648$ 11,649,706$ 3,430,753$ 2,336,061$ 1,304,504$ 1,001,274$ 614,293$ 18,115,000$ 11,650,000$ 22,700,000$ 10,550,000$ 10,000,000$ 4,700,000$ 2,000,000$ 1,200,000$ 303,820 65,714 29,000 9,000 6,000 3,000 3,000 2,000 1,500,000 2,000,000 3,000,000 1,000,000 800,000 400,000 400,000 600,000 ‐ ‐ 100,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,000,000 ‐ ‐ ‐ ‐ ‐ 19,918,820$ 13,715,714$ 26,829,000$ 11,559,000$ 10,806,000$ 5,103,000$ 2,403,000$ 1,802,000$ 58,851,329$ 40,001,362$ 38,478,706$ 14,989,753$ 13,142,061$ 6,407,504$ 3,404,274$ 2,416,293$ ‐ ‐ 100,000 100,000 100,000 100,000 100,000 100,000 100,000 274,601 962,335 1,265,064 ‐ ‐ ‐ ‐ ‐ ‐ 386,309 282,476 2,048,465 10,500,913 2,675,546 ‐ ‐ ‐ ‐ 3,549,099 10,085,569 577,097 ‐ ‐ ‐ ‐ ‐ ‐ 1,038 14,703 881,000 3,008,500 ‐ ‐ ‐ ‐ ‐ 1,155,957 1,633,844 8,000 ‐ ‐ ‐ ‐ ‐ ‐ 370,953 204,001 1,297,028 4,050,826 ‐ ‐ ‐ ‐ ‐ 75,266 ‐ ‐ ‐ ‐ 905,409 4,929,435 2,050,890 ‐ 13,290 14,577 48,140 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 298,894 1,035,758 635,864 ‐ ‐ ‐ ‐ ‐ ‐ 188,499 649,935 395,307 ‐ ‐ ‐ ‐ 629,141 860,830 30,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 301,567 1,549,433 ‐ ‐ ‐ ‐ 2,343,679 7,581,321 ‐ ‐ ‐ ‐ 51,439 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 15,131 5,044 10,000 40,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100,000 ‐ ‐ ‐ ‐ ‐ 6,470,786$ 14,114,817$ 6,752,187$ 19,485,932$ 6,150,396$ 8,586,730$ 5,029,435$ 2,452,457$ 1,649,433$ ‐ ‐ ‐ ‐ 263,740 1,124,260 ‐ ‐ ‐ 354,032 12,220 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 15,602 24,193 6,605 ‐ ‐ ‐ ‐ ‐ ‐ 35,468 3,947 400,585 ‐ ‐ ‐ ‐ ‐ ‐ 364,590 7,598 1,724,598 1,149,817 ‐ ‐ ‐ ‐ ‐ 54,127 125,105 134,000 2,790,373 ‐ ‐ ‐ 12,000 111,000 ‐ ‐ ‐ ‐ 29,624 9,231 8,102 47,720 171,745 ‐ ‐ ‐ ‐ ‐ ‐ 6,179 462 60,868 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 827,300 ‐ ‐ ‐ ‐ ‐ 13,500 74,500 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 32,100 304,170 272,070 ‐ ‐ ‐ 853,442$ 182,294$ 2,293,569$ 4,106,972$ 911,523$ 2,223,630$ ‐$ ‐$ ‐$ PROJECTED EXPENDITURESACTUALS 219 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BUDGET APPROPRIATIONS TREATMENT & DISPOSAL/PUMPING PLANT ‐ SSWOC/SPWOC CC DEWATERING IMPROVEMENTS (CENTRIFUGE)WW1800008 5,054,000 5,054,000 5,054,000 ‐ ‐ CARTERS CREEK FUELING STATION WW1869610 150,000 200,000 150,000 ‐ 50,000 IF LC CAPACITY EXPANSION WW1945495 38,977,500 39,127,500 39,127,500 ‐ ‐ LCWWTP CONTINGENCY WW1900008 1,762,500 1,612,500 1,612,500 ‐ ‐ CARTER CREEK BLOWER BLDG #2 REPL WW1800003 1,762,550 1,762,550 1,762,550 ‐ ‐ CARTER CREEK BLOWER BLDG #3 REPL WW1900003 1,762,867 1,762,867 1,762,867 ‐ ‐ CCWWTP EFFLUENT CLOTH FILTRATION SYSTEM TBD 5,329,594 5,329,594 ‐ ‐ 1,000,000 CCWWTP STRUCTURE COATING REPLACEMENT WW1900006 287,335 350,000 287,335 ‐ 62,665 DECOMMISSION CARTER LAKE WWTF WW2002 550,000 650,000 550,000 ‐ 100,000 SUBTOTAL ‐$ 1,212,665$ TREATMENT & DISPOSAL/SEWER GENERAL PLANT ‐ SGWOC SCADA ‐ NEW LIFT STATIONS WW1800006 213,409 250,000 213,409 ‐ 36,591 CC FIBER RING TBD 160,000 160,000 ‐ ‐ ‐ * UTILITY SERVICE CENTER RENOVATIONS WW1441517 2,955,000 2,955,000 500,000 ‐ ‐ CARTER CREEK EQUIPMENT BUILDING WW1800004 806,000 900,000 806,000 ‐ 94,000 REPURPOSE CARTER CREEK BUILDINGS WW1957448 300,000 300,000 202,000 98,000 ‐ CARTER CREEK LAND BUFFER WW1872097 300,000 300,000 300,000 ‐ ‐ LICK CREEK LAND BUFFER WW1868508 560,000 560,000 560,000 ‐ ‐ SECURITY CAMERA IMPROVEMENTS TBD ‐ 580,000 ‐ ‐ 580,000 SUBTOTAL 98,000$ 710,591$ WW CONTINGENCY WW1700001 550,000 450,000 WW BUDGET TRANSFER WWXTRANSFR ‐ ‐ MONTHLY WASTEWATER SERVICES MONTHLY 150,000 150,000 CLOSED PROJECTS CAPITAL PROJECTS SUBTOTAL 15,018,500$ 6,604,506$ GENERAL AND ADMINISTRATIVE CHARGES 216,576 250,643 DEBT ISSUANCE COST 58,250 113,500 TOTAL EXPENDITURES 15,293,326$ 6,968,649$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE:24,708,036$ 31,510,057$ IF Impact Fee Eligible Capital Project ST Project funded through a combination of sources. Project sheet reflected in the Streets Capital Projects section of the CIP document. W Project funded through a combination of sources. Project sheet reflected in the Water Capital Projects section of the CIP document. * Project anticipated to incur costs in a future fiscal year. 220 WASTEWATER SERVICE CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 PROJECTED EXPENDITURESACTUALS 394,414 52,064 1,892,025 2,715,497 ‐ ‐ ‐ ‐ ‐ 696 5,974 8,000 180,000 ‐ ‐ ‐ ‐ ‐ 6,236,524 17,484,841 15,052,787 217,792 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,762,500 ‐ ‐ ‐ ‐ ‐ 1,586 42,522 480,203 1,238,239 ‐ ‐ ‐ ‐ ‐ 1,499 42,626 486,809 1,231,933 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 788,303 4,541,291 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 300,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 142,955 366,410 112,970 ‐ ‐ ‐ ‐ 6,634,719$ 17,628,027$ 18,062,779$ 8,800,674$ 4,654,261$ ‐$ ‐$ ‐$ ‐$ ‐ 28,728 221,272 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 160,000 ‐ ‐ ‐ ‐ 39,835 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 493 15,970 47,023 810,397 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 299,835 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 300,000 ‐ ‐ ‐ ‐ 8,812 ‐ ‐ ‐ ‐ 551,188 ‐ ‐ ‐ ‐ ‐ ‐ 580,000 ‐ ‐ ‐ ‐ ‐ 49,140$ 44,699$ 268,295$ 1,690,232$ 460,000$ 551,188$ ‐$ ‐$ ‐$ ‐ ‐ 550,000 450,000 150,000 150,000 150,000 150,000 150,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 186,440 128,766 150,000 150,000 150,000 150,000 150,000 150,000 150,000 14,198,157 233,636 28,392,684$ 32,332,238$ 28,076,830$ 34,683,810$ 12,476,180$ 11,661,548$ 5,329,435$ 2,752,457$ 1,949,433$ 233,444 216,576 250,643 124,762 126,009 53,294 27,525 27,800 ‐ 58,250 113,500 52,750 50,000 23,500 10,000 6,000 32,565,682$ 28,351,656$ 35,047,953$ 12,653,692$ 11,837,557$ 5,406,229$ 2,789,982$ 1,983,233$ ‐ 26,285,648$ 11,649,706$ 3,430,753$ 2,336,061$ 1,304,504$ 1,001,274$ 614,293$ 433,060$ 221 FY22 FY23 FY24 FY25 FY26 Comments Electric Projects Distribution Automation 25,000 26,000 27,000 28,000 29,000 Maintenance and support SiPass System 12,000 12,000 12,000 12,000 12,000 Maintenance and support Electric Project Totals 37,000$ 38,000$ 39,000$ 40,000$ 41,000$ Water Projects Rock Prairie Road Elevated Storage Tower 5,000 5,000 5,000 5,000 5,000 Annual cleaning/inspection Veteran's Park Reclaimed Improvements ‐ 5,500 5,500 5,500 5,500 Supplies and maintenance Water Project Totals 5,000$ 10,500$ 10,500$ 10,500$ 10,500$ Wastewater Projects Carters Creek Diversion Lift Station & Force Main ‐ TBD TBD TBD TBD O&M to begin in FY23 Carters Creek Dewatering Improvements ‐ 20,500 21,115 21,748 22,401 Supplies, maintenance, utilities LCWWTP Capacity Expansion TBD TBD TBD TBD TBD Supplies, maintenance, utilities Repurpose Carters Creek Buildings ‐ 1,000 1,030 1,061 1,093 Supplies, maintenance, utilities East Side FM 158 Lift Station ‐ 7,000 7,000 7,000 7,000 Additional utility costs Wastewater Project Totals ‐$ 28,500$ 29,145$ 29,809$ 30,494$ Total Estimated O&M Costs 42,000$ 77,000$ 78,645$ 80,309$ 81,994$ *The Operations and Maintenance (O&M) estimates reflected above are anticipated project costs. In some situations, a project's O&M cost is minimal and can be absorbed by the City department that benefits the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses will either be included in the base budget or added via Budget Amendment. By approving capital projects, the City inherently approves the related additional O&M costs needed to run and maintain the new infrastructure. As projects become more defined, the O&M estimates may be revised. Enterprise Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* Projected 222 223 SPECIAL REVENUE FUNDS CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 SPECIAL REVENUE FUNDS HOTEL TAX FUND (3121) VETERAN'S PARK PHASE I HM1601 5,223,274 5,223,274 5,223,274 ‐ ‐ VETERAN'S PARK PHASE II HM1606 ‐ ‐ ‐ ‐ ‐ TEXAS INDEPENDENCE BALLPARK PH I HM1607 6,706,223 6,800,000 ‐ ‐ 6,800,000 1207 TEXAS AVENUE RENOVATION HM2100 1,000,000 1,000,000 ‐ 250,000 750,000 FUN FOR ALL FUND (4140) FUN FOR ALL PLAYGROUND PHASES I & II PK1409 2,706,000 2,706,000 2,706,000 ‐ ‐ SIDEWALK ZONE FUNDS (3021‐3035)‐ ‐ SOUTHWOOD SW DESIGN ST1710 42,000 42,000 42,000 ‐ ‐ GPR ‐ CL W OF WOODLAKE TO ROYDER ST1703 36,790 36,790 36,790 ‐ ‐ HOLLEMAN DRIVE SOUTH SIDEWALK ST1607 20,400 20,400 20,400 ‐ ‐ DRAINAGE UTILITY FUND (3912) MINOR DRAINAGE IMPROVEMENTS SD1701 300,000 300,000 300,000 ‐ ‐ CULVERT @ MILLIFF/REDMOND SD1604 566,500 916,500 566,500 ‐ 350,000 DRAINAGE CIP INVENTORY SD1702 270,000 270,000 270,000 ‐ ‐ IMPR @ UNIVERSITY OAKS & STALLINGS SD2001 500,000 600,000 300,000 ‐ 300,000 CAPITAL PROJECTS SUBTOTAL 9,464,964$ 250,000$ 8,200,000$ Revenue and Fund Balance information is presented in the individual Fund Summaries in this budget document. BUDGET APPROPRIATIONS 224 SPECIAL REVENUE FUNDS CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 4,986,690 625 58,185 ‐ ‐ ‐ ‐ ‐ ‐ 29,572 6,958 6,500 ‐ ‐ ‐ ‐ ‐ ‐ 44,990 ‐ ‐ 6,755,010 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 250,000 750,000 ‐ ‐ ‐ ‐ ‐ 1,002,805 1,328,787 70,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 36,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 36,790 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20,400 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 102,170 30,672 83,579 83,579 ‐ ‐ ‐ ‐ ‐ 38,489 465 350,000 566,500 ‐ ‐ ‐ ‐ ‐ 258,200 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 600,000 ‐ ‐ ‐ ‐ ‐ 6,519,315$ 1,404,297$ 818,264$ 8,755,089$ ‐$ ‐$ ‐$ ‐$ ‐$ ACTUALS PROJECTED EXPENDITURES 225 PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS APPROVED PROJECT # FY21 BUDGET FY22 BUDGET THROUGH FY20 FY21 FY22 BEGINNING FUND BALANCE:5,387,513$ 5,000,556$ ADDITIONAL RESOURCES: CONTRIBUTIONS 500,000$ 500,000$ INVESTMENT EARNINGS 13,000 13,000 INTRAGOVERNMENTAL TRANSFERS ‐ ‐ OTHER ‐ ‐ SUBTOTAL ADDITIONAL RESOURCES 513,000$ 513,000$ TOTAL RESOURCES AVAILABLE 5,900,513$ 5,513,556$ PARK LAND DEDICATION FUNDS ZONE 1 110,000 ZONE 2 42,000 ZONE 3 65,000 FUN FOR ALL PLAYGROUND PK1409 257,175 257,175 257,175 ‐ ‐ ZONE 4 *VETERAN'S PARK AMENITIES PK1902 243,000 243,000 243,000 ‐ ‐ SUMMIT CROSSING PARK DESIGN PK1908 64,000 64,000 64,000 ‐ ‐ ZONE 5 ZONE 6 ZONE 7 80,000 PARKLAND TRASH CANS PK2100 4,600 4,600 ‐ 4,600 ‐ ZONE 8 ** ZONE 9 (incl ZONE 24)18,000 ***LICK CREEK TRAILHEAD & PARKING ST1711 121,788 121,788 121,788 ‐ ‐ ZONE 10 ** ZONE 11 (incl ZONE 14) LICK CREEK TRAIL WIDENING PK2101 10,795 10,795 ‐ 10,795 ‐ ZONE 12 15,000 ZONE 13 20,000 ZONE 15 185,000 ZONE 16 FIRST DOWN PARK SIGNAGE PK2005 3,334 3,334 3,334 ‐ ‐ ** COMMUNITY PARK ZONE A/B POTENTIAL LAND PURCHASES TBD 3,407,350 3,407,350 ‐ ‐ ‐ ADAMSON LAGOON POOL IMPR.PK2102 71,040 71,040 ‐ 71,040 ‐ ** COMMUNITY PARK ZONE C/D FUN FOR ALL PLAYGROUND PK1409 830,157 830,157 830,157 ‐ ‐ *VETERAN'S PARK AMENITIES PK1902 250,000 250,000 250,000 ‐ ‐ PARKLAND TRASH CANS PK2100 15,900 15,900 ‐ 15,900 ‐ LICK CREEK TRAIL WIDENING PK2101 3,920 3,920 ‐ 3,920 ‐ CLOSED PROJECTS & FUTURE PROJECTS CAPITAL PROJECTS SUBTOTAL OTHER ‐ ‐ GENERAL & ADMIN. CHARGES 18,115 23,590 TOTAL EXPENDITURES 159,370$ 523,590$ MEASUREMENT FOCUS INCREASE (DECREASE) ENDING FUND BALANCE: * Additional project costs will be expensed in the Parks and Recreation CIP Fund. ** These Funds were combined in FY18 by a change to the Park Land ordinance. *** Additional project costs will be expensed in the Streets CIP Fund. & Future projects expected once additional Zone balances are collected. Projects will be identified and approved in future Budgets once sufficient funds are collected. BUDGET APPROPRIATIONS 226 PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS THROUGH FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 5,387,513$ 5,125,220$ 5,000,556$ 1,465,541$ 1,945,479$ 1,925,936$ 1,925,936$ 1,805,902$ 730,766$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 16,042 13,000 13,000 4,000 5,000 5,000 5,000 5,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 746,808$ 513,000$ 513,000$ 504,000$ 505,000$ 505,000$ 505,000$ 505,000$ 6,134,321$ 5,638,220$ 5,513,556$ 1,969,541$ 2,450,479$ 2,430,936$ 2,430,936$ 2,310,902$ 110,000 42,000 65,000 62,060 94,732 100,383 ‐ ‐ ‐ ‐ ‐ ‐ 2,804 86,420 153,775 ‐ ‐ ‐ ‐ ‐ ‐ 49,410 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 80,000 ‐ ‐ 4,600 ‐ ‐ ‐ ‐ ‐ ‐ 18,000 19,427 ‐ ‐ 102,361 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 10,795 ‐ ‐ ‐ ‐ ‐ 185,000 ‐ ‐ 3,334 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,407,350 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 71,040 ‐ ‐ ‐ ‐ ‐ ‐ 307,130 479,727 43,300 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 22,784 227,216 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 15,900 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,920 ‐ ‐ ‐ ‐ ‐ 245,438 293,025 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 500,000 600,000 650,000 750,000 976,688$ 619,549$ 4,024,426$ ‐$ 500,000$ 600,000$ 650,000$ 750,000$ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 32,414 18,115 23,590 24,062 24,543 25,034 25,535 26,045 1,009,102$ 637,664$ 4,048,016$ 24,062$ 524,543$ 625,034$ 675,535$ 776,045$ 5,125,220$ 5,000,556$ 1,465,541$ 1,945,479$ 1,925,936$ 1,805,902$ 1,755,401$ 1,534,857$ ACTUALS PROJECTED EXPENDITURES 227 City of College Station Sidewalk Zone Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Beginning Fund Balance 167,808$ 137,920$ 137,920$ 133,283$ Revenues Contributions 10,735$ -$ -$ -$ - Investment Earnings 1,334 1,250 1,250 - -100.00% Total Revenues 12,069$ 1,250$ 1,250$ -$ -100.00% Total Funds Available 179,877 139,170 139,170 133,283 -4.23% Expenditures & Transfers Sidewalk Zone 1 111$ 338$ 338$ 358$ 5.92% Sidewalk Zone 2 79 240 240 253 5.42% Sidewalk Zone 3 73 224 224 236 5.36% Sidewalk Zone 5 662 - - - - Sidewalk Zone 6 391 1,193 1,193 1,260 5.62% Sidewalk Zone 8 2,717 39 39 - -100.00% Sidewalk Zone 9 225 688 688 794 15.41% Sidewalk Zone 13 408 1,603 1,603 374 -76.67% SW13 Greens Prairie Road 36,790 - - - - Sidewalk Zone 14 320 976 976 1,031 5.64% Sidewalk Zone 15 192 586 586 619 5.63% Other - - - Total Expenditures & Transfers 41,968$ 5,887$ 5,887$ 4,925$ -16.34% Increase (Decrease) in Fund Balance (29,899)$ (4,637)$ (4,637)$ (4,925)$ 6.21% Measurement Focus Adjustment 11$ Ending Fund Balance 137,920$ 133,283$ 133,283$ 128,358$ 228 FY22 FY23 FY24 FY25 FY26 Comments Special Revenue Projects Texas Independence Ballpark ‐ ‐ ‐ ‐ ‐ Maintenance and utility costs expensed in Parks O&M (General Fund) 1207 Texas Avenue Renovation TBD TBD TBD TBD TBD O&M to start in late FY22/early FY23 Special Revenue Project Totals ‐$ ‐$ ‐$ ‐$ ‐$ Total Estimated O&M Costs ‐$ ‐$ ‐$ ‐$ ‐$ Special Revenue Funds Capital Improvement Projects Estimated Operations and Maintenance Costs* *The Operations and Maintenance (O&M) estimates reflected above are anticipated project costs. In some situations, a project's O&M cost is minimal and can be absorbed by the City department that benefits the most from the project. In other situations, the O&M cost is more significant and funding for these additional expenses will either be included in the base budget or added via Budget Amendment. By approving capital projects, the City inherently approves the related additional O&M costs needed to run and maintain the new infrastructure. As projects become more defined, the O&M estimates may be revised. Projected 229 230 Property & Casualty Insurance Fund The Property and Casualty Fund ensures that the City can adequately cover potential property and liability losses. Premiums charged to the departments are based on the five-year average claims’ history and the number of budgeted FTEs. Premiums are budgeted to increase an additional 30% in FY22 to cover the anticipated increase in property claims. The City’s Risk personnel also pursues subrogation claims to recover accident costs from the at-fault party when there are damages to City property. Five years claims history shows the steady increase in claims with FY18 being unusually high due to a hailstorm that caused damages to City vehicles and facilities. Winter storm Uri in February 2021 caused over 180 instances of damages at city facilities. Claims costs are being assessed & the City has increased the FY21 property claims estimates to cover repairs. Salary and benefits expenses in this fund include one full-time Property Claims Staff Assistant, and a portion of the Risk & Workforce Compliance Manager, Safety Program Specialist, and Risk Management Analyst. No SLAs were requested for FY22. $863,127 $413,437 $467,135 $491,000 $523,500 FY18 FY19 FY20 *FY21 Est. FY22 Budget 5 Ye ar Property Claims H i story 231 City of College Station Property Casualty Insurance Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Premiums 1,002,123$ 1,000,000$ 1,000,000$ 1,330,000$ 33.00% Other (including Subrogation)254,717 150,000 253,560 227,800 51.87% Total Operating Revenues 1,256,841$ 1,150,000$ 1,253,560$ 1,557,800$ Non-Operating Revenues Investment Earnings 17,051 4,030 3,192 3,200 -20.60% Non-Operating Revenue (200,000) - 10,537 - - Total Non-Operating Revenues (182,949)$ 4,030$ 13,729$ 3,200$ Total Revenues and Transfers 1,073,892$ 1,154,030$ 1,267,289$ 1,561,000$ 35.27% Operating Expenditures Human Resources 226,427$ 228,119$ 231,524$ 228,343$ 0.10% Total Operating Expenditures & Transfers 226,427$ 228,119$ 231,524$ 228,343$ Non-Operating Expenditures Premiums 494,765 538,606 591,333 603,100 11.97% Legal Costs 241,163 200,000 200,000 200,000 0.00% Third Party Administration Fees 30,420 44,962 44,962 45,000 0.08% Claims 490,270 517,317 498,317 630,800 21.94% Other Operating-Misc 6,000 15,000 - 15,000 0.00% Other Non-Operating 98,586 - 1,500 25,000 100.00% Transfers Out 46,212 - 48,000 - - Contingency - 100,000 - 114,958 14.96% Total Non-Operating Expenditures & Transfers 1,407,416$ 1,415,885$ 1,384,112$ 1,633,858$ Total Expenditures 1,633,842$ 1,644,004$ 1,615,636$ 1,862,201$ 13.27% Increase (Decrease) in Working Capital, modified accrual budgetary basis (559,950)$ (489,974)$ (348,347)$ (301,201)$ Measurement Focus Adjustment (18,606)$ Beginning Working Capital, accrual basis of accounting 2,175,054$ 1,596,498$ 1,596,498$ 1,248,151$ Ending Working Capital, accrual basis of accounting 1,596,498$ 1,106,524$ 1,248,151$ 946,950$ 232 Premiums 85.20% Other (including Subrogation) 14.60% Investment Earnings 0.20% Property & Casualty Insurance Fund -Sources Premiums 36.91% Legal Costs 12.24% Third Party Admin Fees 2.75% Claims 38.61% Other 9.49% Property & Casualty Insurance Fund -Uses 233 City of College Station Property and Casualty Insurance Fund Department Summary EXPENDITURE BY DIVISION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Property and Casualty 226,427$ 228,119$ 231,524$ 228,343$ 0.10% TOTAL 226,427$ 228,119$ 231,524$ 228,343$ 0.10% EXPENDITURE BY CLASSIFICATION FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 179,477$ 180,302$ 183,047$ 177,631$ -1.48%Health Insurance 30,273 29,243 29,903 32,142 9.91%Supplies - 24 24 20 -16.67%Maintenance - - - - -Purchased Services 16,678 18,550 18,550 18,550 0.00% Capital Outlay - - - - - TOTAL 226,427$ 228,119$ 231,524$ 228,343$ 0.10% PERSONNEL FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Property and Casualty 2.50 2.50 2.50 0.00% TOTAL 2.50 2.50 2.50 0.00% 234 Employee Benefits Fund The City has been self-funded for employee benefits since 2004. The Employee Benefits Fund is used for the collection of employer and employee paid contributions as well as the payment of claims and premiums for the City’s Health benefits including Medical, Dental, Prescription, Stop-Loss and funding for the City’s Retirement Obligations and Employee Health Clinic. City-paid Employee Health insurance premiums are forecasted to increase 10% for FY22. This increase in premiums will offset the anticipated increase in claims, premiums, and Employee Health Clinic Expenses. Funding for the City’s Retirement Obligations began in FY18 and is calculated at the department level on a budgeted FTE basis. The Employee Health clinic provides acute and preventive primary care, occupational medicine, workers’ compensation care, and wellness services. Services are available to City health plan-enrolled employees, dependents, and retirees to encourage wellness and pro-active medical intervention and treatment. The City continues to monitor the impact of COVID-19 on the City’s health plan and the Employee Benefits Fund working capital is projected to exceed 35% of expenditures in FY22. No SLAs were submitted for the FY22 budget. - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 FY18 FY19 FY20 FY21 Est. FY22 Budget Employee Benefits Claims History Pharmacy Medical Dental 235 City of College Station Employee Benefits Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues City Contribution 11,175,511$ 12,154,985$ 12,156,841$ 13,094,400$ 7.73% Employee Contribution 1,980,163 2,215,000 2,000,000 2,000,000 -9.71% COBRA Premiums 28,351 26,000 56,476 54,400 109.23% Other Operating Revenues 845,371 - 615,456 615,000 100.00% Retirement Obligations City Contribution - 1,629,793 1,279,793 1,364,282 -16.29% Total Operating Revenues 14,029,396$ 16,025,778$ 16,108,566$ 17,128,082$ Non-Operating Revenues Investment Earnings 71,602 14,482 18,553 18,900 30.51% Misc Non-Operating Revenues 7,980 20,000 15,439 35,000 75.00% Transfers In 1,145,078 - - - - Total Non-Operating Revenues 1,224,660$ 34,482$ 33,992$ 53,900$ Total Revenues 15,254,056$ 16,060,260$ 16,142,558$ 17,181,982$ 6.98% Operating Expenditures Human Resources 72,301$ 72,404$ 80,666$ 79,275$ 9.49% Total Operating Expenditures 72,301$ 72,404$ 80,666$ 79,275$ Non-Operating Expenditures Premiums 1,804,009$ 1,860,228$ 1,923,751$ 1,979,800$ 6.43% Administration Fees 26,402 93,304 93,304 96,800 3.75% Claims 11,291,226 12,364,889 12,364,889 13,200,800 6.76% Other Non-Dept - Professional Services 179,865 185,000 182,815 190,700 3.08% Wellness 8,007 50,000 105,244 111,800 123.60% Health Clinic 403,375 436,000 436,000 436,000 0.00% Retirement Obligations(includes admin. fees)- 2,776,719 2,776,719 1,331,000 -52.07% Misc Non-Operating 16,930 4,200 4,200 4,400 4.76% Transfer to General Fund - 77,250 - - -100.00% Contingency - 50,000 - 103,700 107.40% Total Non-Operating Expenditures 13,729,814$ 17,897,590$ 17,886,922$ 17,455,000$ Total Expenses & Transfers 13,802,116$ 17,969,994$ 17,967,588$ 17,534,275$ -2.42% Increase (Decrease) in Working Capital, modified accrual budgetary basis 1,451,940$ (1,909,734)$ (1,825,030)$ (352,293)$ Measurement Focus Adjustment 627,388$ Beginning Working Capital, accrual basis of accounting 6,594,083$ 8,673,411$ 8,673,411$ 6,848,381$ Ending Working Capital, accrual basis of accounting 8,673,411$ 6,763,677$ 6,848,381$ 6,496,088$ 236 Human Resources 0.45% Premiums 11.28% Claims 75.24% Professional Svcs 1.73% Health Clinic 0.64% Other 10.07% Contingency 0.59% Employee Benefits Fund -Uses City Contribution 76.21% Employee Contribution 11.64% COBRA Premiums 0.32% Retirement Obligations 3.58% Other Revenues 8.25% Employee Benefits Fund-Sources 237 City of College Station Employee Benefits Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Employee Benefits Admin 72,301$ 72,404$ 80,666$ 79,275$ 9.49% TOTAL 72,301$ 72,404$ 80,666$ 79,275$ 9.49% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 60,275$ 60,283$ 68,327$ 65,993$ 9.47%Health Insurance 12,026 11,689 11,907 12,850 9.93%Supplies - - - - -Maintenance - - - - -Purchased Services - 432 432 432 0.00% Capital Outlay - - - - - TOTAL 72,301$ 72,404$ 80,666$ 79,275$ 9.49% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Benefits Specialist 1.00 1.00 1.00 0.00% TOTAL 1.00 1.00 1.00 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 238 Other INSURANCE Funds Other Insurance Funds include the Unemployment Insurance and the Workers Compensation Insurance Funds. These funds collect revenue from specific sources and have specific expense types and/or amounts. These funds are detailed below. Workers Compensation Insurance Fund The City is self-insured for Worker's Compensation coverage, which absorbs the cost of medical treatment and lost wages for injuries incurred by employees while carrying out the functions of their job. Worker's Compensation premiums are based on the actual amounts charged to departments to cover the City's costs. The City charges various positions based on the Texas Department of Insurance’s annual ratings. The City collects the contributions for each fund/department in the Worker's Compensation Fund to pay out claims as they are filed. Unemployment Insurance Fund The City generally collects revenues for this Fund as a percentage of each employee’s salary; however, in FY17, the City decided to forego collection of this revenue due to sufficient fund balance. FY22 revenues only reflect anticipated investment income. FY22 approved expenditure budget has increased for unemployment claims by previous employees. 239 City of College Station Workers' Compensation Insurance Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Premiums 469,893$ 473,696$ 460,346$ 462,000$ -2.47% Total Operating Revenues 469,893$ 473,696$ 460,346$ 462,000$ Non-Operating Revenues Investment Earnings 21,534 26,742 4,760 4,800 -82.05% Total Non-Operating Revenues 21,534$ 26,742$ 4,760$ 4,800$ Total Revenues 491,427$ 500,438$ 465,106$ 466,800$ -6.72% Operating Expenditures Human Resources 156,331$ 165,201$ 161,406$ 167,334$ 1.29% Total Operating Expenditures 156,331$ 165,201$ 161,406$ 167,334$ Non-Operating Expenditures Premiums 102,944 173,000 173,000 176,500 2.02% Administration Fees 26,466 26,500 26,468 26,500 0.00% Claims 220,663 217,500 207,045 227,400 4.55% Transfer Out 1,748 - - - - Non-Departmental Misc Exp - 2,500 - 2,500 0.00% Contingency - - - 4,108 100.00% Total Non-Operating Expenditures 351,821$ 419,500$ 406,513$ 437,008$ Total Expenditures 508,152$ 584,701$ 567,919$ 604,342$ 3.36% Increase (Decrease) in Working Capital, modified accrual budgetary basis (16,725)$ (84,263)$ (102,813)$ (137,542)$ Measurement Focus Adjustment 181,744$ Beginning Working Capital, accrual basis of accounting 2,193,929$ 2,358,948$ 2,358,948$ 2,256,135$ Ending Working Capital, accrual basis of accounting 2,358,948$ 2,274,685$ 2,256,135$ 2,118,593$ 240 Human Resources 27.80% Premiums 29.33% Administration Fees 4.40% Claims 37.78% Contingency 0.69% Worker's Compensation Fund -Uses Premiums 98.97% Investment Earnings 1.03% Worker's Compensation Fund -Sources 241 City of College Station Workers Compensation Insurance Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Workers Comp Admin 156,331$ 165,201$ 161,406$ 167,334$ 1.29% TOTAL 156,331$ 165,201$ 161,406$ 167,334$ 1.29% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 138,457$ 136,042$ 140,261$ 136,434$ 0.29%Health Insurance 17,875 17,559 21,145 19,300 9.92%Supplies - - - - -Maintenance - - - - -Purchased Services - 11,600 - 11,600 0.00%Capital Outlay - - - - - TOTAL 156,331$ 165,201$ 161,406$ 167,334$ 1.29% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Workers Compensation 1.50 1.50 1.50 0.00% TOTAL 1.50 1.50 1.50 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 242 City of College Station Unemployment Insurance Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Premiums -$ -$ -$ -$ - Total Operating Revenues -$ -$ -$ -$ Non-Operating Revenues Investment Earnings 2,742 700 500 500 -28.57% Total Non-Operating Revenues 2,742$ 700$ 500$ 500$ Total Revenues 2,742$ 700$ 500$ 500$ -28.57% Non-Operating Expenditures & Transfers Claims 68,427$ 50,000$ 50,000$ 60,000$ 20.00% Total Expenses & Transfers 68,427$ 50,000$ 50,000$ 60,000$ 20.00% Increase (Decrease) in Working Capital, modified accrual budgetary basis (65,686)$ (49,300)$ (49,500)$ (59,500)$ Measurement Focus Adjustment (17)$ Beginning Working Capital, accrual basis of accounting 341,746$ 276,043$ 276,043$ 226,543$ Ending Working Capital, accrual basis of accounting 276,043$ 226,743$ 226,543$ 167,043$ 243 Replacement Funds The Replacement Funds are internal service funds that the City uses to replace eligible vehicles and equipment. The City has a major investment in its fleet of cars, trucks, tractors, backhoes, and other equipment. Reliable vehicles and equipment in appropriate working order are essential to providing public services to the communities served in a professional and timely manner. In general, departments or funds pay contributions to the appropriate Fund for the future replacement of vehicles or equipment that they use. Fleet Replacement Fund Fleet replacement contributions are paid by the department or fund that uses the vehicle. The City gradually accumulates funds for when the City replaces the vehicle or piece of equipment. The City schedules replacements based on asset age, total hours used/miles driven, and unit repair history. The City will not automatically replace an asset if it reached its scheduled replacement age or use threshold. Some assets wear out faster than others, due to usage conditions, assignment, and frequency of use. The City may replace some vehicles sooner due to extreme wear and tear. A vehicle inventory report is prepared each year and all vehicles and equipment meeting the replacement criteria will be identified. The Fleet Services Division Manager will submit a list of vehicles and equipment for replacement to Fiscal Services. FY22 scheduled replacements are budgeted as a transfer to the applicable department/fund for purchase. In FY22 the City will transfer $2,063,000 from General Government CIP to the General Fund for expected replacement cost of General Fund owned vehicles aged ten years and older. The fleet replacement schedule details the FY22 scheduled replacements and cost estimates. Information Technology (IT) Replacement Fund To better control costs and prepare for technology no longer supported by the vendor, the IT replacement fund was created. The fund receives charges from departments based on the expected life of their technology. The City transfers funds to the departments or funds that make the purchase. The IT replacement fund has not yet incurred any purchases for replacement items as the fund was recently established in FY21. The City schedules transfers out to other funds/departments as conditions warrant, generally based on the expected life of the technology assets. Approved replacement policies include the following: 1. The amount charged to each department will be based on the life expectancy of the equipment and the number of deskbound employees in the department. Deskbound employees are defined as those employees who are required to have a desktop, laptop, or iPad to perform their job duties. 2. Starting in FY21 workstation costs only include laptops and other related equipment. 3. Expenses for shared or communal technology (i.e., conference room displays) will be allocated based on the total number of conference rooms in the City. For shared/communal devices, all General Government departments will be charged as a group and funding will be budgeted in the CMO division. 244 4. Departments will not be able to withdraw more than they have contributed to the replacement fund. For example, if a department needs to replace or upgrade a $3,000 device with a life expectancy of six years, they can pay $500 per year over the six years; or if they wish to purchase the device sooner, they can transfer money into the IT Replacement Fund from their Operating Budget. 5. Items included in the IT Replacement Fund are listed below. The City does not fund technology not listed below through the IT Replacement Fund. Therefore, anything beyond this list falls to the operating department to fund. a. Conference Rooms Displays b. Copiers c. Desktops d. iPad/tablets e. Laptops f. Mobile Data Terminals (MDT) g. Monitors h. Phones i. Scanners j. Servers k. Uninterruptable Power Source (UPS) l. Printers m. ICE Project n. CAD/RMS 6. IT will determine the life expectancy of devices and maintain a replacement schedule to ensure the devices are replaced on schedule. IT staff will provide Fiscal Services with an up-to-date version of the Replacement Schedule twice a year, once for the external audit and once in preparation for the next year’s target budgets. FY22 expenditures for the IT Replacement fund are $758,573. See the IT Replacement Schedule for specific descriptions and information. In FY22, the City also expects to move $2,000,000 of Assigned Fund Balance from the General Fund to the IT Replacement Fund for the ICE Project and CAD/RMS replacements. Equipment Replacement Fund Replacement contributions are paid by Police department for body cameras and in-car video purchased from Axon Enterprise Inc. The Fire equipment replacement plan was established to phase-in the replacement of extrication tools, self-contained breathing apparatus (SCBA), and thermal cameras. Extrication tools have a 15-year replacement schedule and thermal imaging cameras have a 5-year replacement schedule. SCBAs were purchased in FY17 with funding via Governmental CIP and contributions are being made for the next replacement in FY30. FY22 scheduled replacements are budgeted as a transfer to the applicable department for purchase. 245 City of College Station Fleet Replacement Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year‐End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Fleet Replacement Contributions General Fund 2,874,829$ 3,150,897$ 3,150,897$ 3,183,194$ 1.03% Northgate Parking Fund 6,325 8,018 8,018 8,100 1.02% Electric Fund 489,002 565,443 565,443 571,239 1.03% Water Fund 165,624 189,536 189,536 241,479 27.41% Wastewater Fund 350,100 383,001 383,001 386,927 1.03% Solid Waste Fund 2,040,989 1,605,832 1,605,832 1,572,292 ‐2.09% Fleet Maintenance Fund 19,525 21,355 21,355 21,574 1.03% Drainage Fund 225,275 256,961 256,961 259,595 1.03% Subtotal Contributions 6,171,669 6,181,043 6,181,043 6,244,400 Other Non‐Operating Revenues Debt Issue 190,000 2,063,000 ‐ ‐ ‐100.00% Transfer from Equip. Replacement Fund* 11,784,923 ‐ ‐ ‐ Transfer from Electric Fund 1,219,363 ‐ ‐ ‐ ‐ Transfer from Wastewater Fund 535,347 ‐ ‐ ‐ ‐ Transfer from Property Casualty Fund 43,298 ‐ ‐ ‐ Other Non‐Operating 125,536 100,000 100,000 100,000 0.00% Investment Earnings 135,690 25,000 25,000 25,000 0.00% Subtotal Other Non‐Operating 14,034,157 2,188,000 125,000 125,000 ‐94.29% Total Contributions & Revenue 20,205,825$ 8,369,043$ 6,306,043$ 6,369,400$ Fleet Replacement Transfers General Fund 654,392$ 3,822,500$ 2,192,500$ 9,893$ ‐99.74% Electric Fund 36,179 616,000 616,000 19,000 ‐96.92% Water Fund 81,438 255,000 255,000 32,000 ‐87.45% Wastewater Fund 77,438 920,000 920,000 124,000 ‐86.52% Solid Waste Fund 662,576 2,225,586 1,860,000 1,810,000 ‐18.67% Fleet Maintenance Fund ‐ 35,000 35,000 ‐ ‐100.00% Drainage Fund 186,708 181,000 181,000 16,000 ‐91.16% Subtotal Fleet Replacement Transfers 1,698,732 8,055,086 6,059,500 2,010,893 Total Expenditures & Transfers 1,698,732$ 8,055,086$ 6,059,500$ 2,010,893$ ‐75.04% Increase (Decrease) in Working Capital, modified accrual budgetary basis $ 18,507,093 $ 313,957 $ 246,543 $ 4,358,507 Measurement Focus Adjustment (1,223)$ Beginning Working Capital, accrual basis of accounting $ ‐ $ 18,505,870 $ 18,505,870 $ 18,752,413 Ending Working Capital, accrual basis of accounting $ 18,505,870 $ 18,819,827 $ 18,752,413 $ 23,110,920 * In FY20 the City split the old Equipment Replacement Fund into three separate funds: IT, Equipment, and Fleet Replacement. As a result, the Fleet Replacement received a transfer equivalent to the corresponding fleet contributions collected to date. The beginning working capital of the fund in FY20 was zero until this transfer occurred. 246 General 49.98% Solid Waste 0.13%Wastewater 8.97% Electric 3.79% Drainage 6.07% Water 24.69%Fleet Services 0.34% Northgate 4.08% Other Sources 1.95% Fleet Replacement -Contributions General Fund 0.49% Electric Fund 0.94% Water Fund 1.59% Wastewater Fund 6.17% Solid Waste Fund 90.01% Drainage Fund 0.80% Fleet Replacement -Expenditures 247 Department Replacement Cost Police 2007 FORD F250 80,000 Police 2019 HARLEY DAVIDSON MC 35,000 Police 2019 HARLEY DAVIDSON MC 35,000 Police 2019 HARLEY DAVIDSON MC 35,000 Police 2019 HARLEY DAVIDSON MC 35,000 Police 2019 HARLEY DAVIDSON MC 35,000 255,000$ Fire 2007 FORD EXPEDITION 35,000 Fire 2003 FORD F550 HAZMAT TRUCK 180,000 Fire 2005 PIERCE VELOCITY PUMPER W/ONAN GEN.1,164,893 1,379,893$ Public Works 2009 FORD F750 105,000 Public Works 2011 ROTARY MOWER 12,000 117,000$ Parks & Recreation 2012 FORD E350 PASSENGER VAN 43,000 Parks & Recreation 2015 JOHN DEERE 855D UTILITY VEH.16,000 Parks & Recreation 2015 JOHN DEERE UTILITY VEH.16,000 Parks & Recreation 2012 FORD F250 35,000 Parks & Recreation 2015 JOHN DEERE UTILITY VEH.16,000 Parks & Recreation 2015 TORO REELMASTER 62,000 Parks & Recreation 2015 JOHN DEERE ZEROTURN 16,000 Parks & Recreation 2015 JOHN DEERE ZEROTURN 16,000 Parks & Recreation 2015 JOHN DEERE 855D UTILITY VEH.16,000 Parks & Recreation 2015 TORO GROUNDMASTER BATWING 50,000 Parks & Recreation 2012 FORD F250 35,000 321,000$ General Fund Total 2,072,893$ Electric 2015 JOHN DEERE 855D UTILITY VEH.19,000 Electric Fund Total 19,000$ Water 1998 INGERSOL RAND 32,000 Water Fund Total 32,000$ Wastewater 2015 JOHN DEERE 855D UTILITY VEH.19,000 Wastewater 2002 PACE TRAILER 25,000 Wastewater 2004 JOHN DEERE 4WD TRACTOR 45,000 Wastewater 2011 CHEVROLET COLORADO 35,000 Wastewater Fund Total 124,000$ Solid Waste 2016 FREIGHTLINER GRAPPLE TRUCK 300,000 Solid Waste 2016 FREIGHTLINER GRAPPLE TRUCK 300,000 Solid Waste 2011 FORD F750 REARLOAD 380,000 Solid Waste 2010 FORD F750 REARLOAD 11 YD 380,000 Solid Waste 2009 FORD F750 ROLLOFF W/TARP 225,000 Solid Waste 2012 FORD F750 ROLLOFF 225,000 Solid Waste Fund Total 1,810,000$ Drainage Maintenance 2009 JOHN DEERE SHREDDER 16,000 Drainage Fund Total 16,000$ Total Vehicle Replacement Costs (All Funds)4,073,893$ FY22 Fleet Replacement Schedule Description 248 City of College Station Information Technology (IT) Replacement Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Non-Operating Revenues Investment Earnings 7,605$ 3,000$ 1,906$ 1,911$ -36.30% Interdepartmental Charges 240,550 273,324 254,128 254,110 -7.03% Transfer In 1,289,834 2,000,000 2,000,000 260,000 -87.00% Total Non-Operating Revenues 1,537,988$ 2,276,324$ 2,256,034$ 516,021$ -77.33% Total Revenues and Transfers 1,537,988$ 2,276,324$ 2,256,034$ 516,021$ Non-Operating Expenditures & Transfers Transfer Out - General Fund 107,095$ 274,505$ 293,650$ 758,573$ 176.34% Transfer Out - Fleet Mnt. Fund - - - - - Transfer Out - Drainage Fund - 12,450 12,450 - Total Non-Operating Expenditures & Transfers 107,095$ 286,955$ 306,100$ 758,573$ 164.35% Total Expenditures and Transfers 107,095$ 286,955$ 306,100$ 758,573$ Increase (Decrease) in Working Capital, Modified Accrual Basis of Accounting $ 1,430,893 $ 1,989,369 $ 1,949,934 $ (242,552) Measurement Focus Adjustment (95)$ Beginning Working Capital, Accrual Basis of Accounting $ - $ 1,430,798 $ 1,430,798 $ 3,380,732 Assigned Fund Balance From the General Fund $ 2,000,000 Ending Working Capital, Accrual Basis of Accounting $ 1,430,798 $ 3,420,167 $ 3,380,732 $ 5,138,180 249 Department Contributions 49.24% Transfers 50.39% Investment Earnings 0.37% IT Replacement Fund -Sources MDTs 20.08% Copiers 6.74% UPS 11.37% Laptop/Desktop 61.81% IT Replacement Fund -Uses 250 Department Description Replacement Cost Police Desktop/Laptop Replacement 88,426 Fire Desktop/Laptop Replacement 66,721 Public Works Desktop/Laptop Replacement 23,712 Parks and Rec/Library Desktop/Laptop Replacement 60,762 Planning Desktop/Laptop Replacement 24,700 IT Desktop/Laptop Replacement 15,561 Finance Desktop/Laptop Replacement 16,614 Courts Desktop/Laptop Replacement 16,302 Audit Desktop/Laptop Replacement 1,976 CIP Desktop/Laptop Replacement 9,386 CMO Desktop/Laptop Replacement 4,446 Community Services Desktop/Laptop Replacement 6,916 CSO Desktop/Laptop Replacement 4,446 Economic Dev/Tourism Desktop/Laptop Replacement 7,904 HR Desktop/Laptop Replacement 13,338 Legal Desktop/Laptop Replacement 10,868 Public Communications Desktop/Laptop Replacement 4,446 General Fund Total 376,524$ Water Desktop/Laptop Replacement 28,652 Water Fund Total 28,652$ Electric Desktop/Laptop Replacement 46,436 Electric Fund Total 46,436$ Utility Customer Service Desktop/Laptop Replacement 17,290 UCS Fund Total 17,290$ Fire Copier Replacement 9,979 Public Works Copier Replacement 12,450 Police Copier Replacement 8,495 Parks Copier Replacement 7,750 General Fund Total 38,674$ Water Copier Replacement 12,450 Water Total 12,450$ Police Mobile Data Terminals - In Car Printers 100,744 Municipal Court Mobile Data Terminals - In Car Printers 3,137 Fire Mobile Data Terminals - In Car Printers 48,407 General Fund Total 152,288$ Fiscal Services UPS Replacement 3,589 General Government UPS Replacement 895 Police UPS Replacement 3,912 Fire UPS Replacement 5,657 Planning & Development Services UPS Replacement - Public Works UPS Replacement 31,171 Parks and Recreation/Library UPS Replacement 1,143 Information Technology UPS Repalcement 5,801 Battery Replacement Battery Replacement 31,400 General Fund Total 83,568$ Electric Fund UPS Replacement 2,691 Electric Fund Total 2,691$ 758,573$ Total IT Replacement Purchases FY22 IT Replacement Schedule Copier Replacement Schedule Mobile Data Terminal Replacement Schedule UPS Replacement Schedule Desktop/Laptop Replacement Schedule 251 City of College Station Equipment Replacement Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Non-Operating Revenues Investment Earnings 7,670$ 3,000$ 2,256$ 2,262$ -24.60% Interdepartmental Charges 373,799 363,607 363,600 332,567 -8.54% Transfer In 934,264 - - 0 - Total Non-Operating Revenues 1,315,733$ 366,607$ 365,856$ 334,829$ -8.67% Total Revenues 1,315,733$ 366,607$ 365,856$ 334,829$ -8.67% Non-Operating Expenditures Transfer Out - General Fund 218,250$ 135,712$ 135,712$ 155,633$ 14.68% Total Non-Operating Expenditures 218,250$ 135,712$ 135,712$ 155,633$ 14.68% Total Expenditures 218,250$ 135,712$ 135,712$ 155,633$ 14.68% Increase (Decrease) in Working Capital, Modified Accrual Basis of Accounting $ 1,097,483 $ 230,895 $ 230,144 $ 179,196 Measurement Focus Adjustment (72)$ Beginning Working Capital, Accrual Basis of Accounting $ - $ 934,264 $ 934,264 $ 1,164,408 Ending Working Capital, Accrual Basis of Accounting $ 1,097,411 $ 1,165,159 $ 1,164,408 $ 1,343,604 Department Description Replacement Cost Police Body Cameras & In-car video 155,633 Total Scheduled Replacements 155,633$ FY22 Equipment Replacement Schedule 252 Fl eet Maintenance Fund The Fleet Maintenance Fund is an Internal Service Fund that provides fleet management and services for the City’s vehicles and motorized equipment and is funded by charges paid by the applicable City departments. Fleet personnel provide operating departments with safe, available, properly maintained vehicles and mobile equipment. Centralization of the fleet and mobile equipment servicing in this fund allows for economical and effective preventative maintenance along with professional management of the fleet. Estimates for annual funding levels have been developed using several techniques that forecast fleet maintenance costs. Each department with assigned vehicles will be charged an annual maintenance fee to cover inspections, maintenance, and repairs. Revenues are transfers from departmental budgets to the Fleet Maintenance Fund. Expenditures in this fund are primarily parts and personnel (mechanics and other support staff). The budget for FY22 includes the following service level adjustments: Service Level Adjustments One-Time Recurring Total Strategic Plan KPI Fleet Service Technician $ 6,715 $ 70,009 $76,724 N/A N/A Laptops – Phase 2 Faster Implementation - 4,200 4,200 Goal 3 N/A Return COVID Reductions - 18,900 18,900 N/A N/A Fleet Maintenance SLAs Total $ 19,541 $ 74,209 $ 93,750 •An FY22 SLA is approved for an addition of one Fleet Service Technician who will perform shop duties to include repairs and maintenance for automotive equipment, heavy equipment and vehicles used in support of City operations to include automobiles, trucks, sweepers, graders, tractors, and other power- driven and mechanical equipment; ensuring that all vehicles meet State safety inspection standards. •Faster Fleet Management System software was implemented in June 2020 and has enhanced fleet maintenance operations. While the software is functional, multiple fleet technicians are sharing computer equipment which is slowing down the efficiency of the new work management system. The FY22 SLA for laptops will reduce the need for paper versions of work orders and maximize technician floor time. This SLA will support the department’s management of fleet assets, inventory, and productivity metrics. 253 City of College Station Fleet Maintenance Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Fleet Charges 2,663,624$ 2,661,900$ 2,661,900$ 2,695,400$ 1.26% Total Operating Revenues 2,663,624$ 2,661,900$ 2,661,900$ 2,695,400$ Non-Operating Revenues Investment Earnings 1,520 1,000 1,260 1,260 26.00% Transfer In - Scheduled Replacements - 35,000 35,000 - -100.00% Total Non-Operating Revenues 1,520$ 36,000$ 36,260$ 1,260$ Total Revenues and Transfers 2,665,144$ 2,697,900$ 2,698,160$ 2,696,660$ -0.05% Operating Expenditures & Transfers Parts 1,402,228$ 1,526,644$ 1,400,744$ 1,482,866$ -2.87% Fleet Services 1,035,606 1,154,499 1,086,566 1,256,326 8.82% Total Operating Expenditures & Transfers 2,437,834$ 2,681,143$ 2,487,310$ 2,739,192$ Non-Operating Expenditures & Transfers Fleet Replacement - Scheduled -$ 35,000 35,000 - -100.00% Transfers Out 19,814 - - - - Other (4,489) - - - - Contingency - 10,000 - 167,232 1572.32% Total Non-Operating Expenditures & Transfers 15,325$ 45,000$ 35,000$ 167,232$ Total Expenditures & Transfers 2,453,159$ 2,726,143$ 2,522,310$ 2,906,424$ 6.61% Increase (Decrease) in Working Capital, Modified Accrual Basis of Accounting $ 211,984 $ (28,243) $ 175,850 $ (209,764) Measurement Focus Adjustment (1,102)$ Beginning Working Capital, Accrual Basis of Accounting $ 280,860 $ 491,742 $ 491,742 $ 667,592 Ending Working Capital, Accrual Basis of Accounting $ 491,742 $ 463,499 $ 667,592 $ 457,828 254 Fleet Charges 99.97% Investment Earnings 0.03% Fleet Maintenance Fund -Sources Parts 51.02% Fleet Services 43.23% Contingency 5.75% Fleet Maintenance Fund -Uses 255 City of College Station Fleet Maintenance Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Parts 1,402,228$ 1,526,644$ 1,400,744$ 1,482,866$ -2.87% Fleet Services 1,035,606 1,154,499 1,086,566 1,256,326 8.82% TOTAL 2,437,834$ 2,681,143$ 2,487,310$ 2,739,192$ 2.17% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries and Benefits 936,626$ 1,010,094$ 926,780$ 1,056,715$ 4.62% Health Insurance 190,683 198,640 179,675 231,541 16.56% Supplies 1,244,332 1,376,309 1,286,309 1,345,466 -2.24% Maintenance 23,895 27,593 27,593 28,007 1.50% Purchased Services 42,297 68,507 66,953 77,463 13.07% Capital Outlay - - - - - TOTAL 2,437,834$ 2,681,143$ 2,487,310$ 2,739,192$ 2.17% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Parts 3.00 3.00 3.00 0.00% Fleet Services 14.00 14.00 15.00 7.14% TOTAL 17.00 17.00 18.00 5.88% EXPENDITURE BY DIVISION PERSONNEL EXPENDITURE BY CLASSIFICATION 256 Utility Customer Service Fund The Utility Customer Service (UCS) Fund is an Internal Service Fund that accumulates utility billing and collection revenues and expenses. The UCS Department provides the following services to the Electric, Water, Wastewater, Solid Waste, Drainage, and Roadway Maintenance Funds: •Utility billing and collection •Service connection and disconnection •Customer account creation •General customer service UCS revenue consists primarily of transfers from the utility funds to cover expenses UCS incurs on their behalf. The budget for FY22 includes the following service level adjustments: Service Level Adjustments One Time Recurring Total Strategic Plan KPI Recording of Call Center $ 20,115 $ 2,000 $ 22,115 Goal 2 N/A Temporary Assistance for Software Implementation 104,000 - 104,000 Goal 2 N/A Return COVID Reductions - 22,400 22,400 N/A N/A Utility Customer Service SLA Total $124,115 $24,400 $148,515 •A call center recording system will allow UCS to record all interactions with customers. This will assist in resolving customer service issues and provide staff training opportunities. •A new Utility Billing Software project began in FY21 with an expected completion in FY24. In order to allow staff to work on implementation and training without disrupting service for customers, temporary assistance will be necessary when the City deploys the new software. Strategic Plan goals for UCS are located with Fiscal Service’s in the General Fund section. 257 City of College Station Utility Customer Service Fund Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Operating Revenues Service Charges 4,200$ 6,000$ 4,902$ 6,060$ 1.00% Fines and Penalties - - - - Other Operating Revenues 106,799 152,250 97,833 153,773 1.00% Total Operating Revenues 110,999 158,250 102,735 159,833 Non-Operating Revenues Investment Earnings 3,868 1,100 1,481 1,103 Inter-Departmental 3,031,507 3,241,181 3,241,192 3,597,000 10.98% Total Non-Operating Revenues 3,035,375$ 3,242,281$ 3,242,673$ 3,598,103$ 10.97% Total Revenues 3,146,374$ 3,400,531$ 3,345,408$ 3,757,936$ Operating Expenditures Salaries/Benefits 1,162,161$ 1,197,226$ 1,217,953$ 1,201,758$ 0.38% Supplies 76,653 29,661 24,310 32,631 10.01% Maintenance 5,195 7,061 7,491 27,176 Prof Services 579,669 640,810 547,467 610,810 -4.68% Utilities 5,372 4,938 5,253 5,678 Purchased Services 11,501 14,655 11,741 32,359 120.81% Replacements - - - 17,290 Misc Operating 970,640 1,406,000 1,359,457 1,734,600 Total Operating Expenditures 2,811,190$ 3,300,351$ 3,173,672$ 3,662,302$ 10.97% Non-Operating Expenditures Non-Departmental Expense 47,562$ 50,000$ -$ -$ Contingency - 100,000 16,168 57,606$ Total Non-Operating Expenditures 47,562$ 150,000$ 16,168$ 57,606$ Total Expenditures 2,858,752$ 3,450,351$ 3,189,840$ 3,719,908$ Increase (Decrease) in Working Capital, modified accrual budgetary basis 287,622$ (49,820)$ 155,568$ 38,028$ Measurement Focus Adjustment 28,140$ Beginning Working Capital, accrual basis of accounting 203,062$ 518,824$ 518,824$ 674,392$ Ending Working Capital, accrual basis of accounting 518,824$ 469,004$ 674,392$ 712,420$ 258 City of College Station Utility Customer Service Fund Department Summary FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Billing/Collections 2,811,190$ 3,300,351$ 3,173,672$ 3,662,302$ 10.97% TOTAL 2,811,190$ 3,300,351$ 3,173,672$ 3,662,302$ 10.97% FY21 FY21 FY22 % Change in FY20 Revised Year-End Approved Budget from Actual Budget Estimate Budget FY21 to FY22 Salaries & Benefits 926,829$ 963,630$ 977,212$ 944,939$ -1.94%Health Insurance 235,331 233,596 240,741 256,819 9.94%Supplies 76,653 29,661 24,310 32,631 10.01%Maintenance 5,195 7,061 7,491 27,176 284.87%Purchased Services 1,567,182 2,066,403 1,923,918 2,400,737 16.18% Capital Outlay - - - - - TOTAL 2,811,190$ 3,300,351$ 3,173,672$ 3,662,302$ 10.97% FY21 FY22 % Change in FY20 Revised Approved Budget from Actual Budget Budget FY21 to FY22 Billing/Collections 20.00 20.00 20.00 0.00% TOTAL 20.00 20.00 20.00 0.00% EXPENDITURE BY DIVISION EXPENDITURE BY CLASSIFICATION PERSONNEL 259 260 ORDINANCE NO. 2021-4286 AN ORDINANCE ADOPTING A BUDGET FOR THE 2021 - 2022 FISCAL YEAR AND AUTHORIZING EXPENDITURES AS THEREIN PROVIDED. WHEREAS, a proposed budget for the fiscal year October 1, 2021, to September 30, 2022, was prepared and presented to the City Council and a public hearing held thereon as prescribed by law and the Charter of the City of College Station, Texas, notice of said hearing having first been duly given; and WHEREAS, the City Council has reviewed and amended the proposed budget and changes as approved by the City Council have been identified and their effect included in the budget; now therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: PART 1: That the proposed budget as amended by the City Council of the City of College Station, which is made a part hereof to the same extent as if set forth at length herein, is hereby adopted and approved, a copy of which is on file in the Office of the City Secretary in College Station, Texas. PART 2: That authorization is hereby granted for the expenditure of the same under the respective items contained in said budget with the approved fiscal and budgetary policy statements of the City. PART 3: The governing body, the City Council, has authorized the City Manager, through the budget ordinance, to assign fund balance. Assignments, unlike commitments, are not permanent and a formal action is not required for the removal of an assignment. Finally, assignments may not result in a deficit in Unassigned Fund Balance. Assigned Fund Balance includes amounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed. PART 4: That the City Manager and his authorized and designated employees, at his discretion, be, and are hereby authorized to approve and execute contracts and documents authorizing the payment of funds and to expend public funds for expenditures that are $100,000 or less; to approve and execute change orders authorizing the expenditure of funds pursuant to the TEXAS LOCAL GOVERNMENT CODE or as provided in the original contract document or in accordance with the applicable Finance administrative procedure. The intent of this section is to provide the ability to conduct daily affairs of the City which involve numerous decisions of a routine nature. PART 5: That the City Manager and his authorized and designated employees, at his discretion, be, and are hereby, authorized to provide for transfers of any unexpended or unencumbered appropriation balance within each of the various departments in the General Fund and within any other fund of the City and to authorize transfers of Contingent Appropriations within a fund up to an amount equal to expenditures that are $100,000 or less. PART 6: That the City Council hereby approves the funding and the purchases that are made pursuant to interlocal agreements as provided by CHAPTER 271, SUBCHAPTERS (D) AND (F) of the TEXAS LOCAL GOVERNMENT CODE in this budget and authorizes the City Manager and his authorized and designated employees, at his discretion, to approve and execute contracts and documents authorizing the payment of funds, and to expend public funds that have been expressly 261 designated, approved, and appropriated in this budget for new and replacement equipment as set out in the 2020-21 Fiscal Year Fleet and Equipment Replacement Funds, and technology related hardware and software as set out in Attachment “A” to this Ordinance. PART 7: That the City Manager and his authorized and designated employees, at his discretion, be, and are hereby authorized to approve and execute all contracts and documents authorizing the payment of funds and to expend public funds for expenditures related to the Enterprise Resource Planning (ERP) System; to approve and execute change orders authorizing the expenditure of funds pursuant to the TEXAS LOCAL GOVERNMENT CODE or as provided in the original contract documents. Expenditures must be appropriated from available funds. The intent of this section is to provide the ability to conduct daily affairs of the City which involve numerous decisions of a routine nature. PART 8: That this ordinance shall become effective immediately after passage and approval. PASSED AND APPROVED THIS 12TH DAY OF AUGUST, 2021. APPROVED: Mayor ATTEST: City Secretary APPROVED: City Attorney 262 ORDINANCE NO. 2021-4287 Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal agreements as provided by Chapter 271, Subchapters (D) and (F) of the Texas Local Government Code. Estimated Avg.Projected ITEM Quantity Unit Cost Total Scheduled Replacement/Repair/Additions Replacement Computers 214 2,200 470,800 City Works Toughbooks 60 2,500 150,000 Replacement Printers 20 950 19,000 Replacement Copiers 51,125 Replacement Scanners 13,000 Printer replacement Parts 3,000 PC Replacement Parts (Video Cards, Hard Drive & Memory)5,000 Replacement Public Safety Mobile Data Terminals 152,300 Replace single server 3 10,000 30,000 Server replacement parts 10,000 Server OS replacement/upgrade 40,000 SQL Std 10 4,000 40,000 Replacement UPS battery/units 86,300 Estimated Additional Desktop Software 35,000 Includes but not limited to New & Upgrade versions of Adobe Acrobat, PageMaker, Photoshop Illustrator, Premier, Audition, Project, Visio, Vstudio.net, AutoCAD, Crystal, Corel Draw Computer Network Maint. and Equipment Replacement 40,000 Motorola Radio Repair/Replacement 37,000 Telephone Repair/Replacement 20,000 Fiber ring expansion 225,000 Subtotal - Scheduled Replacement 1,427,525 Service Level Adjustments Beyond Trust Password Safe 65,000 System Center Configuration Manager (SCCM) Remediation 40,000 Camera Maintenance 25,000 Subtotal - Service Level Adjustments 25,000 Unscheduled Replacements/Additions Estimated Additional Computer setups 75 1,100 82,500 not identified specifically in budget includes but not limited to: Monitor, network card, extended warranty, added memory Estimated Standard Desktop Software 20,000 not identified specifically in budget Includes but not limited to: Microsoft Office , Trend, Microsoft Windows client access license, Novell ZenWorks Estimated Additional Desktop Software 20,000 Includes but not limited to New & Upgrade versions of Adobe Acrobat, PageMaker, Photoshop 263 ORDINANCE NO. 2021-4287 Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal agreements as provided by Chapter 271, Subchapters (D) and (F) of the Texas Local Government Code. Estimated Avg.Projected ITEM Quantity Unit Cost Total Illustrator, Premier, Audition Project, Visio, Vstudio.net AutoCAD, Crystal Corel Draw, Cognos Estimated Additional Printers/Plotters 12,000 Estimated Computer misc. parts 10,000 includes: hard drives, network cards, network cards, network cables Estimated Monitor upgrades 5,000 includes: larger than standard Estimated Additional Scanners 20 800 16,000 Estimated Additional Mobile Devices/ Toughbook, laptops, tablets 65 1,800 117,000 Estimated Network Upgrades 20,000 Estimated Motorola Radio Repair/Replacement 10,000 Sub-Total Unscheduled Replacement/Additions 312,500 264 ORDINANCE NO. 2021-4287 Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal agreements as provided by Chapter 271, Subchapters (D) and (F) of the Texas Local Government Code. Estimated Avg.Projected ITEM Quantity Unit Cost Total Phone System Maintenance Cisco_SmartNet Maintenance 68,000 Subtotal - Phone System Maintenance 68,000 Network Software on Master License Agreement (MLA) Microsoft Enterprise Agreement 100,000 Added Office365 and services 200,000 Solarwinds 15,000 Rubrik 86,300 CommVault 40,000 VMWARE support through VMWare 38 1,400 53,200 Vcenter Support 2 1,499 2,998 City Works Premium License 100,000 Faster Maintenance 18,000 Subtotal - Network Software on MLA 497,498 PC Hardware and Software Maintenance/Subscriptions HP Printer/Plotter Maintenance 1,500 AutoCAD 17,000 Adobe Creative Suite 15,000 Barracuda Spam/Spyware 33,000 Firewall Maintenance 95,000 Aruba Maintenance 7,000 Everbridge Paging Subscription 42,500 Siemens Access Control System 32,000 Fortigate Nac 8,200 Subtotal - PC Software Maintenance 251,200 IBM Hardware and Software Maintenance Hardware Maintenance (2 power 7's)15,000 Power 7 Software Subscription and Support 2 9,000 18,000 Subtotal - IBM Hardware and Software Maintenance 33,000 Grand Total 2,614,723 265 ORDINANCE NO. 2021-4287 AN ORDINANCE LEVYING THE AD VALOREM TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF COLLEGE STATION, TEXAS, AND PROVIDING FOR THE GENERAL DEBT SERVICE FUND FOR THE YEAR 2021-22 AND APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: SECTION 1. That there is hereby levied and there shall be collected for the use and support of the municipal government of the City of College Station, Texas, and to provide Gen eral Debt Service for the 2021-22 fiscal year upon all property, real, personal and mixed within the corporate limits of said city subject to taxation, a tax of fifty-three and forty-six hundredths and eighteen thousand cents ($0.534618) on each one hundred dollar ($100.00) valuation of property, and said tax being so levied and apportioned to the specific purpose herein set forth: 1. For the maintenance and support of the general government (General Fund), thirty-one and eighty-one hundred and seventy- six thousand cents ($.318176) on each one hundred dollar ($100.00) valuation of property; and 2. For the general obligation debt service (Debt Service Fund), is twenty-one and sixty-four hundred and forty-two thousand cents ($.216442) on each one hundred dollars ($100.00) valuation of property to be used for principal and interest payments on bonds and other obligations of the fund. SECTION II. All moneys collected under this ordinance for the specific item s therein named, shall be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and the Assessor and Collector of Taxes and the Chief Financial Officer shall keep these accounts so as to readily and distinctly show the amount collected, the amounts expended and the amount on hand at any time, belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector to deliver a statement at the time of depositing any money, showing from what source such taxes were received and to what account (General Fund or General Debt Service Fund) the funds were deposited. SECTION III. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 2.50 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $0.01. SECTION IV. That this ordinance shall take effect and be in force from and after its passage. 266 PASSED AND APPROVED THIS 12TH DAY OF AUGUST, 2021. APPROVED: ___________________________________ Mayor ATTEST: __________________________________________ City Secretary APPROVED: City Attorney 267 APPENDIX B FY22 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) Fund Dept Description One-Time Cost Recurring Cost Total Net Total FTE Vehicle GENERAL FUND Police Detective Police Officers(2) & Vehicle(2)137,434 204,128 341,562 341,562 2.00 2.00 Police Patrol Fleet (upgrade travel Tahoes to Patrol add 2 cars)176,115 41,660 217,775 217,775 - 2.00 Police City Hall Security - 181,021 181,021 181,021 - - Police Detective Sergeant and Vehicle 58,400 124,900 183,300 183,300 1.00 1.00 Police Return COVID Reductions - 186,750 186,750 186,750 - - TOTAL POLICE 371,949 738,459 1,110,408 1,110,408 3.00 5.00 Fire 5th Ambulance with Overtime Staffing 432,515 423,116 855,631 855,631 1.00 Fire Diesel Exhaust removal system @ Stations 3 & 5 95,000 5,000 100,000 100,000 - - Fire Return COVID Reductions - 112,500 112,500 112,500 - - TOTAL FIRE 527,515 540,616 1,068,131 1,068,131 - 1.00 Public Works Facility Maintenance - Corrective Increase 155,243 - 155,243 155,243 - Public Works Traffic Calming 285,000 - 285,000 285,000 - - Public Works Landscape Tree Spade 60,000 - 60,000 60,000 - - Public Works Signal Camera Replacement 38,400 - 38,400 38,400 - - Public Works Return COVID Reductions - 196,430 196,430 196,430 - - TOTAL PUBLIC WORKS 538,643 196,430 735,073 735,073 - - Parks and Recreation CAPRA Reaccreditation 10,000 - 10,000 10,000 - Parks and Recreation Library Books 50,000 - 50,000 50,000 - - Parks and Recreation Return COVID Reductions - 233,400 233,400 233,400 - - TOTAL PARKS & RECREATION 60,000 233,400 293,400 293,400 - - Planning and Development Services Comprehensive Plan Implementation & Redevelopment Area Planning 70,000 - 70,000 70,000 - Planning and Development Services Computer/PC Upgrades 22,413 - 22,413 22,413 - - Planning and Development Services Return COVID Reductions - 148,600 148,600 148,600 - - TOTAL PLANNING AND DEVELOPMENT SERVICES 92,413 148,600 241,013 241,013 - - Information Technology Beyond Trust Password Safe 57,000 8,000 65,000 65,000 - Information Technology System Center Configuration Manager (SCCM) Remediation 40,000 - 40,000 40,000 - - Information Technology Camera Maintenance - 25,000 25,000 25,000 - - Information Technology Return COVID Reductions - 165,000 165,000 165,000 - - TOTAL INFORMATION TECHNOLOGY 97,000 198,000 295,000 295,000 - - Fiscal Services Temporary Assistance Municipal Court Computer System Upgrade 104,000 - 104,000 104,000 - Fiscal Services Return COVID Reductions 16,000 16,000 16,000 - - TOTAL FISCAL SERVICES 104,000 16,000 120,000 120,000 - - General Govt - Mayor/Council Return COVID Reductions - 6,800 6,800 6,800 - - General Govt -City Secretary's Office Return COVID Reductions - 7,000 7,000 7,000 - - General Govt - Internal Auditor Return COVID Reductions - 18,000 18,000 18,000 - - General Govt - Econ Dev Return COVID Reductions - 21,600 21,600 21,600 - - General Govt - Legal Return COVID Reductions - 34,400 34,400 34,400 - - General Govt - City Manager's Office Return COVID Reductions - 13,700 13,700 13,700 - - General Govt - City Manager's Office - Neighborhood Svcs Return COVID Reductions - 7,500 7,500 7,500 - - General Govt - City Manager's Office Custodians - City Hall 4,500 96,704 101,204 101,204 2.00 - General Govt - Community Services Code Enforcement Officer - 64,400 64,400 64,400 1.00 - General Govt - Community Services Return COVID Reductions - 14,700 14,700 14,700 - - General Govt - Human Reources Return COVID Reductions - 18,800 18,800 18,800 - - General Govt - Human Reources Compensation/Classification Survey Support 50,000 - 50,000 50,000 - - General Govt - Capital Improvements Return COVID Reductions - 13,300 13,300 13,300 - - General Govt - Public Communications Return COVID Reductions - 34,200 34,200 34,200 - - TOTAL GENERAL GOVERNMENT 54,500 351,104 405,604 405,604 3.00 - TOTAL GENERAL FUND 1,846,020 2,422,609 4,268,629 4,268,629 6.00 6.00 268 APPENDIX B FY22 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) Fund Dept Description One-Time Cost Recurring Cost Total Net Total FTE Vehicle ECONOMIC DEVELOPMENT FUND Economic Development Fund Return COVID Reductions - 27,700 27,700 27,700 - - TOTAL ECONOMIC DEVELOPMENT FUND - 27,700 27,700 27,700 - - SPRING CREEK FUND Spring Creek Return COVID Reductions - 3,000 3,000 3,000 - - TOTAL SPRING CREEK FUND - 3,000 3,000 3,000 - - EFFICIENCY TIME PAYMENT FUND Efficiency Time Payment Return COVID Reductions - 2,000 2,000 2,000 - - TOTAL EFFICIENCY TIME PAYMENT FUND - 2,000 2,000 2,000 - - UTILITY CUSTOMER SERVICE FUND Utility Customer Service Call Center Recording System 20,115 2,000 22,115 22,115 - - Utility Customer Service Temporary Assistance Computer System Upgrade 104,000 - 104,000 104,000 - - Utility Customer Service Return COVID Reductions - 22,400 22,400 22,400 - - TOTAL UTILITY CUSTOMER SERVICE FUND 124,115 24,400 148,515 148,515 - - FLEET MAINTENANCE FUND Fleet Maintenance Fund Fleet Service Technician 6,715 70,009 76,724 76,724 1.00 - Fleet Maintenance Fund Laptops - Phase 2 of Faster implementation 12,826 12,826 12,826 - - Fleet Maintenance Fund Return COVID Reductions - 4,200 4,200 4,200 - - TOTAL FLEET MAINTENANCE FUND 19,541 74,209 93,750 93,750 1.00 - COURT TECHNOLOGY FUND Court Technology Fund Return COVID Reductions - 5,250 5,250 5,250 - - TOTAL COURT TECHNOLOGY FUND - 5,250 5,250 5,250 - - JUVENILE CASE MANAGER FUND Juvenile Case Manager Fund Return COVID Reductions - 3,300 3,300 3,300 - - TOTAL COURT TECHNOLOGY FUND - 3,300 3,300 3,300 - - POLICE SEIZURE FUND Police Seizure CSTEP Ticket Writers 14,906 7,180 22,086 22,086 - - Police Seizure Extended Range Impact Weapons 56,000 - 56,000 56,000 - - TOTAL POLICE SEIZURE FUND 70,906 7,180 78,086 78,086 - - COMMUNITY DEVELOPMENT FUND Community Development Fund Bus Shelter 100,000 - 100,000 100,000 - - Community Development Fund Return COVID Reductions - 4,500 4,500 4,500 - - TOTAL COMMUNITY DEVELOPMENT FUND 100,000 4,500 104,500 104,500 - - MEMORIAL CEMETERY FUND Memorial Cemetery Fund Plotbox Software 25,000 9,600 34,600 34,600 - - TOTAL MEMORIAL CEMETERY FUND 25,000 9,600 34,600 34,600 - - DRAINAGE FUND Drainage Fund Dump Truck - 4 Yard 65,000 18,125 83,125 83,125 - 1.00 Drainage Fund Return COVID Reductions - 18,900 18,900 18,900 - - TOTAL DRAINAGE FUND 65,000 37,025 102,025 102,025 - 1.00 NORTHGATE PARKING FUND Northgate Parking Fund Pay Stations Replacement 29,135 29,135 29,135 - - Northgate Parking Fund Dome Replacement - Street Meters 8,700 - 8,700 8,700 - - Northgate Parking Fund Return COVID Reductions - 55,000 55,000 55,000 - - TOTAL NORTHGATE PARKING FUND 37,835 55,000 92,835 92,835 - - 269 APPENDIX B FY22 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) Fund Dept Description One-Time Cost Recurring Cost Total Net Total FTE Vehicle ELECTRIC FUND Electric Two 4x4 Trucks for Transmission & Distribution 76,000 16,750 92,750 92,750 - 2.00 Electric Return COVID Reductions - 388,090 388,090 388,090 - - TOTAL ELECTRIC FUND 76,000 404,840 480,840 480,840 - 2.00 WATER FUND Water Return COVID Reductions - 204,750 204,750 204,750 - - TOTAL WATER FUND - 204,750 204,750 204,750 - - WASTEWATER FUND Wastewater Laboratory Software 106,878 5,122 112,000 112,000 - - Wastewater Industrial Pretreatment Program (Study)400,000 - 400,000 400,000 - - Wastewater Return COVID Reductions - 171,750 171,750 171,750 - - Wastewater - - - - TOTAL WASTEWATER FUND 506,878 176,872 683,750 683,750 - - SOLID WASTE FUND Solid Waste Fund Equipment Operator & Commercial FEL vehicle 371,334 174,946 546,280 546,280 1.00 1.00 Solid Waste Fund Electronic Vehicle Routing system 85,055 106,945 192,000 192,000 - - Solid Waste Fund Return COVID Reductions - 13,800 13,800 13,800 - - TOTAL SOLID WASTE FUND 456,389 295,691 752,080 752,080 1.00 1.00 TOTAL ALL FUNDS 3,327,684 3,757,926 7,085,610 7,085,610 8.00 10.00 270 APPENDIX B FY22 NOT APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) Fund Dept Description One-Time Cost Recurring Cost Total Net Total FTE Vehicle GENERAL FUND Police Technical Services Specialist 8,300 73,784 82,084 82,084 1.00 1.00 Police Two Patrol Officers and One Vehicle*145,350 209,025 354,375 354,375 2.00 2.00 Police Detective Sergeant and Vehicle 58,400 124,900 183,300 183,300 1.00 1.00 Police One CID Sergeant and One Vehicle 58,300 125,000 183,300 183,300 1.00 1.00 TOTAL POLICE 270,350 532,709 803,059 803,059 5.00 5.00 Fire 5th Ambulance with 7 Firefighters**502,515 723,387 1,225,902 1,225,902 7.00 1.00 TOTAL FIRE 502,515 723,387 1,225,902 1,225,902 7.00 1.00 Public Works Streets Concrete Crew 443,844 270,045 713,889 713,889 4.00 2.00 TOTAL PUBLIC WORKS 443,844 270,045 713,889 713,889 4.00 2.00 Economic Development Marketing Manager - 109,424 109,424 109,424 1.00 - Economic Development Staff Assistant - 59,977 59,977 59,977 1.00 - TOTAL ECONOMIC DEVELOPMENT - 169,401 169,401 169,401 2.00 - Information Technology Network Engineer 2,700 91,019 93,719 93,719 1.00 - Information Technology Information Security Analyst 2,700 91,019 93,719 93,719 1.00 - Information Technology Sharepoint Administrator 2,700 91,019 93,719 93,719 1.00 - Information Technology Office365 Identity Protection (Recurring Portion)- 90,000 90,000 90,000 - - TOTAL INFORMATION TECHNOLOGY 8,100 363,057 371,157 371,157 3.00 - Fiscal Services Security Marshall for City Hall***78,000 117,000 195,000 195,000 1.00 1.00 TOTAL FISCAL SERVICES 78,000 117,000 195,000 195,000 1.00 1.00 General Govt - Public Communications Multimedia Coordinator****7,295 91,205 98,500 98,500 1.00 - TOTAL GENERAL GOVERNMENT 7,295 91,205 98,500 98,500 1.00 - TOTAL GENERAL FUND 1,310,104 2,266,804 3,576,908 3,576,908 23.00 9.00 TOTAL ALL FUNDS 1,310,104 2,266,804 3,576,908 3,576,908 23.00 9.00 *included in approved budget as two detective officers and two vehicles ** Included in approved budget as 5th ambulance with overtime staffing *** Included in approved budget as overtime staffing in the Police Department **** Included in approved budget as a code enforcement officer 271 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade GENERAL FUND POLICE DEPARTMENT Administration Division Police Chief 1.00 1.00 1.00 EX Assistant Chief 3.00 3.00 3.00 AD Lieutenant 1.00 2.00 2.00 PDTA Police Officer - 1.00 1.00 PDO Accreditation Manager 1.00 1.00 1.00 G22 Business Services Specialist 1.00 1.00 1.00 G18 Police Assistant 6.00 - - G13 Staff Assistant II 1.00 1.00 1.00 G13 Total 14.00 10.00 10.00 Uniform Patrol Division Lieutenant 3.00 3.00 3.00 PDTA Sergeant 12.00 12.00 12.00 PDS Police Officer 88.00 88.00 88.00 PDO Police Assistant 3.00 6.00 6.00 G13 School Crossing Guard-Temp/Seasonal - - - PT04 Total 106.00 109.00 109.00 Criminal Investigation Division Lieutenant 1.00 1.00 1.00 PDTA Sergeant 3.00 3.00 3.00 PDS Police Officer 23.00 23.00 26.00 PDO Criminal Intelligence Analyst 1.00 1.00 1.00 G20 Forensic Technician 1.00 1.00 1.00 G16/17 Victim Advocate 1.00 1.00 1.00 G19 Police Assistant 2.00 3.00 3.00 G13 Staff Assistant II 1.00 1.00 1.00 G13 Total 33.00 34.00 37.00 Recruiting and Training Division Lieutenant 1.00 1.00 1.00 PDTA Sergeant 2.00 2.00 2.00 PDS Police Officer 3.00 3.00 3.00 PDO Civilian Training Coordinator 1.00 1.00 1.00 G14 Staff Assistant II - 1.00 1.00 G13 Police Assistant 2.00 2.00 2.00 G13 Total 9.00 10.00 10.00 Support Services Division Support Services Manager 1.00 1.00 1.00 G22 Animal Control Supervisor 1.00 1.00 1.00 G17 Sr. Animal Control Officer 1.00 1.00 1.00 G15 Animal Control Officer 2.00 2.00 2.00 G14 Assistant Buyer / Quartermaster 1.00 1.00 1.00 G14 Custodian 2.00 2.00 2.00 G08 Total 8.00 8.00 8.00 * Part Time Benefitted 272 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Communications Communication Manager 1.00 1.00 1.00 G22 Communication Supervisor 3.00 4.00 4.00 G18 Sr. Public Safety Telecommunicator 6.00 6.00 6.00 G15 Public Safety Telecommunicator 17.00 17.00 17.00 G14 Dispatch Assistant 1.00 - - G12 Total 28.00 28.00 28.00 Special Operations Division Lieutenant 1.00 - - PDTA Total 1.00 - - Information Services Division Information Services Manager 1.00 1.00 1.00 G22 Records Supervisor 1.00 1.00 1.00 G17 Evidence Technician 3.00 3.00 3.00 G13 Police Assistant 1.00 1.00 1.00 G13 Records Technician II - - - G13 Records Technician l - III 4.00 4.00 4.00 G12 Total 10.00 10.00 10.00 Community Enhancement Lieutenant 1.00 1.00 1.00 PDSTA Sergeant 1.00 1.00 1.00 PDS Police Officer 7.00 7.00 7.00 PDO Total 9.00 9.00 9.00 Technology Services Public Safety Technology Manager 1.00 1.00 1.00 G22 Public Safety GIS Analyst 1.00 1.00 1.00 G20 Total 2.00 2.00 2.00 Police Position Totals Full Time Total 220.00 220.00 223.00 Part Time Total - - - Police Department Totals 220.00 220.00 223.00 FIRE DEPARTMENT Administration Division Fire Chief 1.00 - 1.00 EX Asst. Fire Chief 2.00 - 2.00 AD Battalion Chief - - 3.00 FD4 Accreditation Manager 1.00 - 1.00 FD3 Fire Services Inventory Management Specialist 1.00 - - G16 Community Risk Reduction Specialist 1.00 - 1.00 G19 Business Services Specialist 1.00 - 1.00 G18 Fire Services Inventory Control Technician 1.00 - 1.00 G13 Total 8.00 - 10.00 * Part Time Benefitted 273 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Emergency Management Division Battalion Chief -EMC 1.00 1.00 1.00 G21 Staff Assistant II 1.00 1.00 1.00 G13 Total 2.00 2.00 2.00 Emergency Operations Division Fire Chief 1.00 1.00 - EX Asst. Fire Chief - 2.00 - AD Battalion Chief 5.00 6.00 3.00 FD4 Captain 27.00 27.00 27.00 FD3 Accreditation Manager/Fire Captain - 1.00 - FD3 Lieutenant - - - Fire Marshal - 1.00 - FD4 Deputy Fire Marshal - 4.00 - FD3 Fire Inspector - 1.00 - G16 Apparatus Operator 30.00 30.00 30.00 FD2 Firefighter 1st Class - - - Paramedic II 6.00 9.00 12.00 FD2 Firefighter 81.00 78.00 75.00 FD1 Community Risk Reduction Specialist - 1.00 - G19 Fire Services Inventory Management Specialist - 1.00 - G16 Business Services Specialist - 1.00 - G18 Fire Services Inventory Control Technician - 1.00 - G13 Total 150.00 164.00 147.00 Prevention Division Fire Marshal 1.00 - 1.00 FD4 Deputy Fire Marshal 4.00 - 4.00 FD3 Community Risk Reduction Specialist - 1.00 G19 Fire Inspector 1.00 - 1.00 G16 Total 6.00 - 7.00 Fire Position Totals Full Time Total 166.00 166.00 166.00 Part Time Total - - - Fire Department Totals 166.00 166.00 166.00 PUBLIC WORKS DEPARTMENT Public Works Administration Division Director of Public Works 1.00 1.00 1.00 EX Assistant Public Works Director 1.00 1.00 1.00 AD Public Works Business Services Manager 1.00 1.00 1.00 G22 Asset Management Program Manager 1.00 1.00 1.00 G21 GIS Analyst 1.00 1.00 1.00 G20 Staff Assistant 1.00 1.00 1.00 G13 Total 6.00 6.00 6.00 * Part Time Benefitted 274 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Traffic Engineering Division Engineer I - 1.00 1.00 Senior Engineer II 1.00 1.00 1.00 L26 Graduate Engineer I/II 2.00 1.00 1.00 L20/L21 Total 3.00 3.00 3.00 Facilities Maintenance Division Division Manager - Facility Maintenance 1.00 1.00 1.00 G22 Facilities Maintenance Supervisor 1.00 1.00 1.00 G16 Facility Maint. Technician I/II 6.00 6.00 6.00 G14/G15 Staff Assistant II 1.00 1.00 1.00 G13 Total 9.00 9.00 9.00 Capital Projects Division - was moved from Public Works to the General Government Department effective in FY20. Assistant Director of PW/Capital Projects 1.00 - - Graduate Engineer II 2.00 - - Engineer I 3.00 - - Engineer II 1.00 - - Senior Land Agent 1.00 - - Land Agent 1.00 - - Total 9.00 - - Streets Maintenance Division Division Manager - PW Operations(ST/DR/IRR)1.00 1.00 1.00 G22 Crew Leader 2.00 1.00 1.00 G15 Equipment Operator 14.00 14.00 14.00 G13 Light Equipment Operator 3.00 3.00 3.00 G11 Total 20.00 19.00 19.00 Traffic Signs/ Markings Division Signs and Markings Supervisor 1.00 1.00 1.00 G16 Crew Leader - Signs and Markings 1.00 1.00 1.00 G14 Signs Technician 2.00 2.00 2.00 G14 Total 4.00 4.00 4.00 Irrigation Maintenance Division Landscape Supervisor 1.00 1.00 1.00 G16 Crew Leader - 1.00 1.00 G15 Irrigation Specialist 2.00 2.00 2.00 G13/G14 Total 3.00 4.00 4.00 Traffic Signal Systems Division Division Manager - Traffic Systems 1.00 1.00 1.00 G23 Intelligent Traffic Systems Supervisor 1.00 1.00 1.00 G19 Crew Leader - Traffic Signals 1.00 1.00 1.00 G17 Traffic Signal Technician 3.00 3.00 3.00 G15 Total 6.00 6.00 6.00 Public Works Position Totals Full Time Total 60.00 51.00 51.00 Part Time Total - - - Public Works Department Totals 60.00 51.00 51.00 * Part Time Benefitted 275 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade PARKS AND RECREATION DEPARTMENT Parks and Recreation Administration Division Director of Parks and Recreation 1.00 1.00 1.00 EX Administrative Support Specialist 1.00 1.00 1.00 G15 Business Services Manager 1.00 1.00 1.00 G22 Marketing Coordinator 1.00 1.00 1.00 G19 Staff Assistant II 2.00 2.00 2.00 G13 Staff Assistant 1.00 1.00 1.00 G11 Total 7.00 7.00 7.00 Tourism and Athletics Programs Tourism Manager (Parks and Recreation Manager)0.20 0.20 0.20 G23 Special Events Workers -PTNB - - - PK01 Total 0.20 0.20 0.20 Recreation - Administration Recreation Manager 1.00 1.00 1.00 G23 Assistant Recreation Supervisor - School Age Care 0.20 0.20 0.20 G14 Custodian - - - PK01 Total 1.20 1.20 1.20 Recreation -Community Events Recreation Supervisor 0.40 0.40 1.40 G20 Special Events Workers -PTNB - - - PK01 Total 0.40 0.40 1.40 Recreation -Tourism Events Event Specialist 0.50 0.50 0.50 G12 Total 0.50 0.50 0.50 Parks Operations - Administration Assistant Director of Parks and Recreation 1.00 1.00 1.00 AD Parks Manager 1.00 1.00 1.00 G23 Crew Leader 0.50 - - Groundsworker 0.50 - - Project and Asset Manager 1.00 1.00 1.00 G22 GIS Analyst 1.00 1.00 1.00 G20 Total 5.00 4.00 4.00 Parks Operations - East District Parks Operations Supervisor 1.50 1.50 1.50 G16 Parks Crew Leader 3.00 3.00 3.00 G12 Light Equipment Operator 4.00 4.00 4.00 G11 Irrigation Specialist 3.00 3.00 3.00 G11 Grounds Worker 9.50 9.50 9.50 G10 Total 21.00 21.00 21.00 * Part Time Benefitted 276 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Parks Operations - South District Parks Operations Supervisor 1.00 1.00 1.00 G16 Forestry Crew Leader 1.00 1.00 1.00 G12 Parks Crew Leader 1.00 1.00 1.00 G12 Forestry/Horticulture Worker 3.00 3.00 3.00 G11 Grounds Worker 5.00 5.00 5.00 G10 Total 11.00 11.00 11.00 Parks Operations - West District Parks Operations Supervisor 1.00 1.00 1.00 G16 Parks Crew Leader 2.00 2.00 2.00 G12 Light Equipment Operator 2.00 2.00 2.00 G11 Grounds Worker 4.00 4.00 4.00 G10 Total 9.00 9.00 9.00 Cemetery Cemetery Sexton 1.00 1.00 1.00 G16 Horticulture Crew Leader 1.00 1.00 1.00 G12 Forestry/Horticulture Worker 2.00 2.00 2.00 G10 Light Equipment Operator 1.00 1.00 1.00 G11 Total 5.00 5.00 5.00 Recreation Programs Recreation Sports Admin - Recreation Supervisor 1.00 1.00 1.00 G20 Recreation Sports Admin - Athletic Activities Assistant 1.00 1.00 1.00 G12 SW Center - Senior Services Coordinator 1.00 1.00 1.00 G14 Recreation Supervisor - Aquatics/Special Events 1.00 1.00 1.00 G20 Instruction (Xtra Education) - Recreation Supervisor 0.10 0.10 - G20 Lick Creek - Assistant Supervisor 0.40 0.40 0.40 G14 Lincoln Center - Recreation Supervisor 1.00 1.00 1.00 G20 Lincoln Center - Assistant Recreation Supervisor 1.00 1.00 1.00 G14 Staff Assistant 1.00 1.00 1.00 G11 REM Center -Recreation Supervisor 0.30 0.30 - G20 SW Center Community- Recreation Supervisor 0.30 0.30 - G20 Lick Creek - Recreation Supervisor 0.30 0.30 - G20 Total 8.40 8.40 7.40 Parks and Recreation Position Totals Full Time Total 68.70 67.70 67.70 Part Time Total - - - Parks and Recreation Department Totals 68.70 67.70 67.70 PLANNING AND DEVELOPMENT SERVICES DEPARTMENT Administration Division Director of Planning and Development Services 1.00 1.00 1.00 EX Asst. Dir. Planning and Development Services 1.00 1.00 1.00 AD Total 2.00 2.00 2.00 * Part Time Benefitted 277 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Engineering Division City Engineer 1.00 1.00 1.00 L27 Assistant City Engineer 1.00 2.00 2.00 L26 Engineering Services and Constr Inspection Manager 1.00 1.00 1.00 L23 Graduate Engineer I/II 4.00 3.00 3.00 L20/L21 Construction Inspector 5.00 5.00 5.00 G15 Programs Specialist 1.00 1.00 1.00 G16 Total 13.00 13.00 13.00 Building Inspection Division Building Official 1.00 1.00 1.00 G24 Plans Examiner 3.00 3.00 3.00 G17 Combination Building Inspector 5.00 5.00 5.00 G16 Total 9.00 9.00 9.00 Development Coordination Division Development Svcs Admin Manager 1.00 1.00 1.00 G23 Staff Assistant I/II 3.00 3.00 3.00 G11/G13 Administrative Support Specialist 1.00 1.00 1.00 G15 Permit Technician II 1.00 1.00 1.00 G11/G13 Permit Tech I 2.00 2.00 2.00 G10 Total 8.00 8.00 8.00 Planning Division Long Range Planning Administrator 1.00 1.00 1.00 G24 Land Development Review Administrator 1.00 1.00 1.00 G24 Sr. Planner 3.00 3.00 3.00 G21 Staff Planner 3.00 3.00 3.00 G19 Planning Technician 1.00 1.00 1.00 G15 Total 9.00 9.00 9.00 Community and Neighborhood Services Transportation Planning Coordinator 1.00 1.00 1.00 L23 Greenways Planning Administrator 1.00 1.00 1.00 G24 Greenways Program Manager - - - GIS Technician 1.00 1.00 1.00 G14 GIS Analyst 1.00 1.00 1.00 G20 Total 4.00 4.00 4.00 Planning and Development Services Position Totals Full Time Total 45.00 45.00 45.00 Part Time Total - - - Planning and Development Services Dept. Totals 45.00 45.00 45.00 INFORMATION TECHNOLOGY DEPARTMENT IT Administration Division Chief Information Officer 1.00 1.00 1.00 EX Asst. Director of Information Technology 1.00 1.00 1.00 AD Information Security Officer 1.00 1.00 1.00 AD Administrative Support Specialist 1.00 1.00 1.00 G15 Total 4.00 4.00 4.00 * Part Time Benefitted 278 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade IT Project Management IT Project Manager 1.00 1.00 1.00 SM Enterprise Technology Project Management Officer 1.00 1.00 1.00 G20 Total 2.00 2.00 2.00 E-Government Division E-Government Coordinator - Total - Geographic Information Services Division GIS Coordinator 1.00 1.00 1.00 G22 GIS Analyst 1.00 1.00 1.00 G21 GIS Intern - - - PT05 Total 2.00 2.00 2.00 Mail Division *Postal Services Assistant - PT 0.75 0.75 0.75 G10 *Mail Clerk - PT 0.50 0.50 0.50 G10 Total 1.25 1.25 1.25 Technology Services Technology Services Coordinator 1.00 1.00 1.00 G22 Lead Technology Services Specialist 1.00 1.00 1.00 G17 Technology Services Specialist 4.00 4.00 4.00 G16 Technology Services Representative 2.00 2.00 2.00 G11 Total 8.00 8.00 8.00 Business Services Business Systems Manager 1.00 1.00 1.00 G24 Database Administrator 1.00 1.00 1.00 G22 Systems Analyst 4.00 4.00 4.00 G22 Total 6.00 6.00 6.00 Network Services Network Systems Analyst 2.00 2.00 2.00 G22 Network Engineer - Entry 1.00 1.00 1.00 G19 Total 3.00 3.00 3.00 Communication Services Division Communication Services Coordinator.1.00 1.00 1.00 G22 Sr. Communications Technician 1.00 1.00 1.00 G17 Communications Technician 3.00 3.00 3.00 G16 Total 5.00 5.00 5.00 Information Technology Position Totals Full Time Total 30.00 30.00 30.00 Part Time Total 1.25 1.25 1.25 Information Technology Department Totals 31.25 31.25 31.25 * Part Time Benefitted 279 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade FISCAL SERVICES DEPARTMENT Fiscal Services Finance Director 1.00 1.00 1.00 EX Financial Systems Manager 1.00 1.00 1.00 G22 Controller 1.00 1.00 1.00 G23 Assistant Director Finance 1.00 1.00 1.00 AD Finance Support Specialist 2.00 2.00 2.00 G15 Accounting Manager 1.00 1.00 1.00 G22 Accountant/Accountant II 3.00 3.00 3.00 G20/G21 Accounting Ops Spec 1.00 1.00 1.00 G13 Accounts Payable Clerk 2.00 2.00 2.00 G12 Payroll Administrator 1.00 1.00 1.00 G16 Payroll Specialist 1.00 1.00 1.00 G13 Purchasing Manager 1.00 1.00 1.00 G22 Buyer 3.00 3.00 3.00 G20 Contract Administrator 1.00 1.00 1.00 G21 Associate Buyer 1.00 1.00 1.00 G15 Budget Manager 1.00 1.00 1.00 G23 Budget Supervisor 2.00 1.00 1.00 G22 Budget Analyst/Budget Analyst II 3.00 4.00 4.00 G20/G21 Total 27.00 27.00 27.00 Municipal Court Division Municipal Court Administrator 1.00 1.00 1.00 G22 Court Operations Supervisor 1.00 1.00 1.00 G20 Collections Services Coordinator 1.00 1.00 1.00 G16 Customer Services Coordinator 1.00 1.00 1.00 G16 Asst. Collections Coordinator 1.00 1.00 1.00 G12 Docket Coordinator 1.00 1.00 1.00 G12 Payment Compliance Representative 2.00 2.00 2.00 G11 Deputy Court Clerk 6.00 6.00 6.00 G10 Juvenile Case Manager 0.25 0.50 1.00 G16 Teen Court Coordinator 0.25 0.50 0.75 G12 City Marshal 1.00 1.00 1.00 MOC Deputy City Marshal 2.50 2.50 2.50 MO Total 18.00 18.50 19.25 Municipal Court Judges Division Municipal Court Judge 1.00 1.00 1.00 EX Total 1.00 1.00 1.00 Fiscal Services Position Totals Full Time Total 46.00 46.50 47.25 Part Time Total - - - Fiscal Services Department Totals 46.00 46.50 47.25 * Part Time Benefitted 280 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade GENERAL GOVERNMENT DEPARTMENT City Secretary Division City Secretary 1.00 1.00 1.00 EX Deputy City Secretary 1.00 1.00 1.00 G20 Deputy Local Registrar 1.00 1.00 1.00 G13 Records Management Administrator 1.00 1.00 1.00 G19 Staff Assistant 1.00 1.00 1.00 G11 *Historical Records Coordinator - PT 0.50 0.50 0.50 G11 Total 5.50 5.50 5.50 Internal Audit Division Internal Auditor 1.00 1.00 1.00 EX Assistant City Internal Auditor 1.00 1.00 1.00 G20 Total 2.00 2.00 2.00 City Manager Division City Manager 1.00 1.00 1.00 EX Deputy City Manager 1.00 1.00 1.00 EX Assistant City Manager 2.00 2.00 2.00 EX Special Projects Coordinator 2.00 2.00 2.00 G21 Project Manager - Vertical Design and Construction 1.00 - - Neighborhood and Community Relations Coordinator 1.00 1.00 1.00 G20 Executive Assistant to the City Manager 1.00 1.00 1.00 G19A Custodian - - 2.00 G20 Total 9.00 8.00 10.00 Economic Development and Tourism Division Economic Development Director 1.00 1.00 1.00 EX Economic Development Manager 1.00 1.00 1.00 G24 Economic Development Coordinator 1.00 1.00 1.00 G21 Total 3.00 3.00 3.00 City Attorney Division City Attorney 1.00 1.00 1.00 EX Deputy City Attorney 1.00 1.00 1.00 EX Senior Assistant City Attorney 2.00 2.00 2.00 L25 Assistant City Attorney I 2.00 2.00 2.00 L22/L24 Real Estate Spec/Legal Assistant 1.00 1.00 1.00 G17 Legal Assistant I/II 3.00 3.00 3.00 G14/G15 Staff Assistant I 1.00 1.00 1.00 G11 Total 11.00 11.00 11.00 Public Communications Public Communications Director 1.00 1.00 1.00 EX Public Communications Manager 1.00 1.00 1.00 G23 Broadcast Media Specialist 1.00 1.00 1.00 G19 Multi-Media Coordinator 2.00 2.00 2.00 G19 Marketing Manager 1.00 - - Public Communications Assistant 1.00 1.00 1.00 G16 Total 7.00 6.00 6.00 * Part Time Benefitted 281 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Community Services Administration Community Services Director 1.00 1.00 1.00 EX Community Services Assistant Director 1.00 1.00 1.00 AD Staff Assistant II 1.00 1.00 1.00 G13 Total 3.00 3.00 3.00 Community Services Code Enforcement Division Code Enforcement Supervisor 1.00 1.00 1.00 G17 Code Enforcement Officer 3.00 3.00 4.00 G14 Staff Assistant II 1.00 1.00 1.00 G13 Total 5.00 5.00 6.00 Human Resources Division Human Resources Director 1.00 1.00 1.00 EX Human Resources Assistant Director - 1.00 1.00 AD Human Resources Services Manager 1.00 1.00 1.00 G22 Compensation and Benefits Manager 1.00 1.00 1.00 G22 Compensation Analyst 1.00 1.00 1.00 G20 SR HR Consultant 1.00 1.00 1.00 G19 Human Resources Generalist I/II 2.00 2.00 2.00 G19/G20 Staff Assistant II/III 2.00 2.00 2.00 G13/G14 Total 9.00 10.00 10.00 Capital Projects Operations - Assistant Director Capital Projects - 1.00 1.00 AD Project Manager - Vertical Design and Construction - 1.00 1.00 L26 Graduate Engineer II - 1.00 1.00 L21 Engineer I - 4.00 4.00 L22 Engineer II - 1.00 1.00 L23 Senior Land Agent - 1.00 1.00 G22 Land Agent - 1.00 1.00 G21 Total - 10.00 10.00 General Government Position Totals Full Time Total 54.00 63.00 66.00 Part Time Total 0.50 0.50 0.50 General Government Department Totals 54.50 63.50 66.50 General Fund Position Totals Full Time Total 689.70 689.20 695.95 Part Time Total 1.75 1.75 1.75 GENERAL FUND TOTALS 691.45 690.95 697.70 * Part Time Benefitted 282 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade COURT SECURITY FEE FUND Court Security Division Deputy City Marshal 0.50 0.50 0.50 MO Total 0.50 0.50 0.50 Court Security Fee Fund Position Totals Full Time Total 0.50 0.50 0.50 Part Time Total - - - COURT SECURITY FEE FUND TOTALS 0.50 0.50 0.50 JUVENILE CASE MANAGER FEE FUND Juvenile Case Manager Division Juvenile Case Manager 0.75 0.50 - G16 Teen Court Coordinator 0.50 0.25 - G12 Total 1.25 0.75 - Juvenile Case Manager Fee Fund Position Totals Full Time Total 1.25 0.75 - Part Time Total - - - JUVENILE CASE MANAGER FEE FUND TOTALS 1.25 0.75 - HOTEL TAX FUND Tourism Manager (Parks and Recreation Manager)0.80 0.80 0.80 G23 Recreation Supervisor 1.00 1.00 1.00 G20 Event Specialist 0.50 0.50 0.50 G12 Crew Leader 0.50 - - G12 Groundsworker 0.50 0.50 0.50 G10 Parks Operations Supervisor 0.50 0.50 0.50 G16 Grounds Worker 0.50 - - Marketing Manager - 1.00 1.00 G22 Events Coordinator 1.00 1.00 1.00 G20 Convention Sales Coordinator 1.00 1.00 1.00 G20 Sports Sales Coordinator 1.00 1.00 1.00 G20 Conventions Manager 1.00 1.00 1.00 G23 Sports Manager 1.00 1.00 1.00 G23 Sports and Conventions Servicing Coordinator 1.00 1.00 1.00 G20 Marketing Manager - 1.00 1.00 G22 Marketing Coordinator 1.00 1.00 1.00 G19 Business Svc Manager 1.00 1.00 1.00 G22 Tourism Manager 1.00 1.00 1.00 G24 Total 13.30 14.30 14.30 Hotel Tax Fund Position Totals Full Time Total 13.30 14.30 14.30 Part Time Total - - - HOTEL TAX FUND TOTALS 13.30 14.30 14.30 * Part Time Benefitted 283 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade COMMUNITY DEVELOPMENT FUND Community Development Division CD Analyst - Housing 1.00 1.00 1.00 G20 CD Analyst 2.00 2.00 2.00 G20 Code Enforcement Officer 1.00 1.00 1.00 G14 Staff Assistant I/II - PTNB - - - PT11/PT13 Total 4.00 4.00 4.00 Community Development Fund Position Totals Full Time Total 4.00 4.00 4.00 Part Time Total - - - COMMUNITY DEVELOPMENT FUND TOTALS 4.00 4.00 4.00 NORTHGATE PARKING FUND Northgate Parking Division District Supervisor 1.00 1.00 1.00 G19 District Coordinator Crew Leader 2.00 2.00 2.00 G14 District Coordinator 4.00 4.00 4.00 G11 District Specialist - - - PT06 Total 7.00 7.00 7.00 Northgate Parking Fund Position Totals Full Time Total 7.00 7.00 7.00 Part Time Total - - - NORTHGATE PARKING FUND TOTALS 7.00 7.00 7.00 ELECTRIC FUND Warehouse Operations Activity Center Warehouse Supervisor 1.00 1.00 1.00 X4 Assistant Warehouse Supervisor 1.00 1.00 1.00 X3B Warehouse Assistant 3.00 3.00 3.00 X1 Total 5.00 5.00 5.00 Administration Activity Center Director of Electric Utility 1.00 1.00 1.00 EX Assistant Director of Electric Utility 2.00 2.00 2.00 EX Utilities Admin. Mgr.1.00 1.00 1.00 X8 Electric System Data Analyst 2.00 2.00 2.00 X5 Accounting Assistant 1.00 1.00 1.00 G13 Staff Assistant II 2.00 2.00 2.00 G13 Total 9.00 9.00 9.00 * Part Time Benefitted 284 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Substations Divisions Elec. Sub/ Metering Superintendent 1.00 1.00 1.00 U9 Substation Supervisor 1.00 1.00 1.00 U6 Metering Foreman 1.00 1.00 1.00 XU5 Metering and Relay Supervisor 1.00 1.00 1.00 U6 Graduate Engineer I/II 1.00 1.00 1.00 L20/L21 Electrical Meters Technician 3.00 3.00 3.00 XU2 Electrical Relay Technician 1.00 1.00 1.00 XU3 Electrical Substation Technician 4.00 4.00 4.00 XU2 Total 13.00 13.00 13.00 Utility Dispatch Operations Electric Operations Superintendent 1.00 1.00 1.00 U9 Tand D Superintendent - 1.00 1.00 U9 Utility Dispatch Ops Supervisor 2.00 2.00 2.00 U3 Electric System Operator 8.00 8.00 8.00 U1A Total 11.00 12.00 12.00 Electric Compliance Electric Utilities Compliance Officer 1.00 1.00 1.00 U9 Electric Compliance/Records Coordinator 1.00 1.00 1.00 U6 Total 2.00 2.00 2.00 Engineering and Design Electrical Project Coordinator 4.00 4.00 4.00 X4 Electric Proj Coord Supervisor 1.00 1.00 1.00 U6 Electrical Inspector Lead 1.00 1.00 1.00 X4 Line Locator 1.00 1.00 1.00 X3 Graduate Engineer I/II 1.00 1.00 1.00 L20/L21 GIS Technician 2.00 2.00 2.00 X3/X6 Total 10.00 10.00 10.00 Energy Management Service Energy Auditor 1.00 1.00 1.00 X3 Energy Coordinator 1.00 1.00 1.00 U6 Total 2.00 2.00 2.00 Electrical Transmission and Distribution Division Elect Trans/Dist Foreman 6.00 6.00 6.00 XU4 Elect Trans/Dist Supervisor 4.00 3.00 3.00 U9 Planning Project Coordinator 1.00 1.00 1.00 U6 Troubleman/Line Technician 1.00 1.00 1.00 XU4 Line Technician 15.00 15.00 15.00 XU1 Total 27.00 26.00 26.00 SCADA SCADA Systems Analyst - Lead 1.00 1.00 1.00 U8 SCADA System Analyst 2.00 2.00 2.00 U7 Total 3.00 3.00 3.00 * Part Time Benefitted 285 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade AMI AMI Superintendent 1.00 1.00 1.00 U9 AMI Supervisor 1.00 1.00 1.00 U6 SCADA Analyst 1.00 1.00 1.00 U7 SCADA Technician - 1.00 1.00 X4 Meter Supervisor 1.00 1.00 1.00 U6 AMI Meter Technician - Lead 1.00 1.00 1.00 X4 AMI Meter Technician I/II 2.00 1.00 1.00 X2/X3 Total 7.00 7.00 7.00 Electric Fund Position Totals Full Time Total 89.00 89.00 89.00 Part Time Total - - - ELECTRIC FUND TOTALS 89.00 89.00 89.00 WATER FUND Water Production Activity Center Water Production Supervisor 1.00 1.00 1.00 G19 Lead Water Production Operator 1.00 1.00 1.00 G16 Water Production Operator 4.00 4.00 4.00 G14 Total 6.00 6.00 6.00 Water Distribution Activity Center Director of Water/Wastewater Utility 1.00 1.00 1.00 EX Assistant Director - Technical and Support Services 1.00 - - AD Field Operations Manager 1.00 1.00 1.00 G22 Field Operations Supervisor 1.00 - - G19 Senior Regulatory Compliance Coordinator 1.00 1.00 1.00 G20 Water Services Program Coordinator 1.00 1.00 1.00 G19 Engineering Operation Manager 1.00 1.00 1.00 L26 Graduate Engineer I/II 1.00 1.00 1.00 L20/L21 Maintenance Supervisor 2.00 3.00 3.00 G20 GIS Analyst 1.00 1.00 1.00 G20 Crew Leader 9.00 9.00 9.00 G16 Power and Control Specialist 1.00 1.00 1.00 G19 Environmental Supervisor 1.00 1.00 1.00 G19 Environmental Technician 3.00 3.00 3.00 G15 W/WW Systems Laborer 12.00 12.00 12.00 G13 Staff Assistant II 1.00 1.00 1.00 G13 Total 38.00 37.00 37.00 Water Fund Position Totals Full Time Total 44.00 43.00 43.00 Part Time Total - - - WATER FUND TOTALS 44.00 43.00 43.00 * Part Time Benefitted 286 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade WASTEWATER FUND Wastewater Collection Activity Center Environmental Technician 1.00 1.00 1.00 G15 Graduate Engineer II 1.00 1.00 1.00 L21 Maintenance Supervisor 1.00 1.00 1.00 G20 Crew Leader 3.00 3.00 3.00 G16 W/WW Systems Operator 11.00 11.00 11.00 G13 Total 17.00 17.00 17.00 Wastewater Treatment Activity Center Assistant Director - Water/Wastewater Utility 1.00 1.00 1.00 AD Assistant Director - Technical and Support Services - 1.00 1.00 AD Asset Management Coordinator 1.00 1.00 1.00 G20 Plant Operations Manager 1.00 1.00 1.00 G23 Plant Operations Maintenance Supervisor 1.00 1.00 1.00 G20 WWTP Supervisor 2.00 2.00 2.00 G20 SCADA and Control Systems Supervisor 1.00 1.00 1.00 G22 Lead WWTP Operator 2.00 2.00 2.00 G16 W/W Plant Operator 12.00 12.00 12.00 G15 Lead Power and Control Supervisor 1.00 1.00 1.00 G20 Power and Control Specialist 3.00 3.00 3.00 G19 Staff Assistant II 1.00 1.00 1.00 G13 Laboratory Supervisor 1.00 1.00 1.00 G19 Lab Technician 2.00 2.00 2.00 G13 Total 29.00 30.00 30.00 Wastewater Fund Position Totals Full Time Total 46.00 47.00 47.00 Part Time Total - - - WASTEWATER FUND TOTALS 46.00 47.00 47.00 Water Services Position Totals Full Time Total 90.00 90.00 90.00 Part Time Total - - - WATER SERVICES DEPARTMENT TOTAL 90.00 90.00 90.00 SOLID WASTE FUND Residential Collection Activity Center Division Manager - Solid Waste 0.50 0.50 0.50 G22 Solid Waste Supervisor 1.00 1.00 1.00 G16 Crew Leader 1.00 1.00 1.00 G15 Solid Waste Equipment Operator 19.00 19.00 19.00 G13 Equipment Operator 3.00 3.00 3.00 G13 Laborer 1.00 1.00 1.00 G13 Recycling and Env Compliance Mgr.1.00 1.00 1.00 G21 Staff Assistant II 0.50 0.50 0.50 G13 Staff Assistant 0.50 0.50 0.50 G11 Total 27.50 27.50 27.50 * Part Time Benefitted 287 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade Commercial Collection Activity Center Division Manager - Solid Waste 0.50 0.50 0.50 G22 Solid Waste Supervisor 1.00 1.00 1.00 G16 Crew Leader 1.00 1.00 1.00 G15 Staff Assistant II 0.50 0.50 0.50 G13 Staff Assistant 0.50 0.50 0.50 G11 Solid Waste Equipment Operator 10.00 10.00 11.00 G13 Total 13.50 13.50 14.50 Solid Waste Fund Position Totals Full Time Total 41.00 41.00 42.00 Part Time Total - - - SOLID WASTE FUND TOTALS 41.00 41.00 42.00 PROPERTY and CASUALTY FUND Property and Casualty Insurance Division Risk and Workforce Compliance Manager 0.50 0.50 0.50 G24 Safety Program Specialist 0.50 0.50 0.50 G19 Risk Mgmt Analyst 0.50 0.50 0.50 G20 Property Claims Staff Assistant 1.00 1.00 1.00 G13 Total 2.50 2.50 2.50 Property and Casualty Insurance Fund Position Totals Full Time Total 2.50 2.50 2.50 Part Time Total - - - PROPERTY and CASUALTY FUND TOTALS 2.50 2.50 2.50 EMPLOYEE BENEFITS FUND Employee Benefits Division Benefits Specialist 1.00 1.00 1.00 G16 Total 1.00 1.00 1.00 Employee Benefits Fund Position Totals Full Time Total 1.00 1.00 1.00 Part Time Total - - - EMPLOYEE BENEFITS FUND TOTALS 1.00 1.00 1.00 * Part Time Benefitted 288 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade WORKER'S COMPENSATION FUND Worker's Compensation Insurance Division Risk and Workforce Compliance Manager 0.50 0.50 0.50 G24 Safety Program Specialist 0.50 0.50 0.50 G19 Risk Mgmt Analyst 0.50 0.50 0.50 G20 Total 1.50 1.50 1.50 Worker's Compensation Insurance Fund Position Totals Full Time Total 1.50 1.50 1.50 Part Time Total - - - WORKER'S COMPENSATION FUND TOTALS 1.50 1.50 1.50 UTILITY CUSTOMER SERVICE FUND Utility Customer Service Activity Center Utilities Office Manager 1.00 1.00 1.00 G22 Customer Service Supervisor 1.00 1.00 1.00 G20 Customer Service Coordinator 4.00 4.00 4.00 G16 Customer Service Rep. I/II/III 14.00 14.00 14.00 G10-G13 Total 20.00 20.00 20.00 Utility Customer Service Position Totals Full Time Total 20.00 20.00 20.00 Part Time Total - - - UTILITY CUSTOMER SERVICE FUND TOTALS 20.00 20.00 20.00 FLEET MAINTENANCE FUND Fleet Services Parts Activity Center Assistant Buyer 1.00 1.00 1.00 G14 Runner/Porter 1.00 1.00 1.00 G10 Warehouse Assistant 1.00 1.00 1.00 G11 Total 3.00 3.00 3.00 Fleet Services Admin. Activity Center Division Manager - Fleet Services 1.00 1.00 1.00 G23 Fleet Svcs Supervisor 1.00 1.00 1.00 G17 Fleet Equip Tech I/III 11.00 11.00 12.00 G14/G16 Staff Assistant I 1.00 1.00 1.00 G10 Total 14.00 14.00 15.00 Fleet Maintenance Fund Position Totals Full Time Total 17.00 17.00 18.00 Part Time Total - - - FLEET MAINTENANCE FUND TOTALS 17.00 17.00 18.00 * Part Time Benefitted 289 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade DRAINAGE UTILITY FUND Engineering Division Environmental Inspector 1.00 1.00 1.00 G15 Total 1.00 1.00 1.00 Maintenance Division Supervisor 2.00 2.00 2.00 G16 Crew Leader 1.00 1.00 1.00 G15 Equipment Operator 9.00 9.00 9.00 G13 GIS Technician 1.00 1.00 1.00 G14 Administrative Support Specialist 1.00 1.00 1.00 G15 Light Equipment Operator 3.00 3.00 3.00 G11 Total 17.00 17.00 17.00 Drainage Utility Fund Position Totals Full Time Total 18.00 18.00 18.00 Part Time Total - - - DRAINAGE UTILITY FUND TOTALS 18.00 18.00 18.00 * Part Time Benefitted 290 Appendix C Personnel Fund/Department/Division/Position FY20 Actual FY21 Revised Budget FY22 Approved Budget Pay Grade All Funds Full-time Total 995.75 995.75 1,003.75 All Funds Part-Time Total 1.75 1.75 1.75 ALL FUNDS TOTAL 997.50 997.50 1,005.50 PART TIME NOT BENEFITTED/TEMP-SEASONAL POSITIONS: The City has the following positions that recur around the Police Department School Crossing Guard Parks and Recreation Department Special Events Worker Custodian Special Events Worker Temp/Seasonal Planning and Development Services Department GIS Technician Information Technology GIS Intern Municipal Court Judges Division Associate Judge City Attorney Division Summer Law Clerk Community Development Division Staff Assistant II Northgate Parking Division District Specialist Electric Department Warehouse Clerk Electric Utility Asst Electric Utility Asst Solid Waste Public Works Intern Fleet Maintenance Warehouse Assistant * Part Time Benefitted 291 DEPARTMENT POSITION PAY GRADE MINIMUM BASE SALARY MAXIMUM BASE SALARY Police Police Officer PD00-PD04 55,661$ 81,973$ Police Sergeant PDS -1 - PDSM-4 76,752 95,202 Police Lieutenant PDTA-1 - PDTN-4 94,640 113,235 Police Police Telecommunicator G14 37,190 55,786 Fire Firefighter FD1-0 - FD1-15 53,988 67,850 Fire Apparatus Operator/Paramedic II FD2-0 - FD2-9 71,228 78,857 Fire Fire Captain FD3-0 - FD3-10 82,788 98,513 Fire Accreditation/Deputy Fire Marshall FD3B-0 - FD3B-10 82,784 98,508 Fire Battalion Chief FD4 90,767 123,148 City Marshal - Court Deputy City Marshal MO-0 - MO-9 62,171 81,141 City Marshal - Court City Marshal MOC-1 - MOC-6 92,976 107,786 Planning & Development Staff Planner 19 52,181 78,248 Planning & Development Senior Planner 21 59,732 89,597 Planning & Development Principal Planner 23 68,386 102,579 Planning & Development Planning/Development Review Administrator 24 73,174 109,760 City Wide Graduate Engineer I L20 56,120 84,180 City Wide Graduate Engineer II L21 60,049 90,074 City Wide Assistant City Attorney I (Including Prosecutor)/Engineer I L22 64,252 96,378 City Wide Engineer I Supervisory/Engineer II /Transportation Planning Coordinator L23 68,749 103,125 City Wide Assistant City Attorney II (Including Prosecutor)/Senior Engineer I L24 73,563 110,343 City Wide Assistant Sr. City Attorney I L25 78,711 118,068 City Wide Assistant Sr. City Attorney II/Senior Engineer II/Asst. City Engineer L26 84,221 126,333 City Wide City Engineer L27 90,118 135,174 City Wide PTNB PT01 - PT14 7,540 27,893 City Wide PTNB/Seasonal - Parks PK01 - PK06 8,320 14,040 City Wide PTNB -Associate Judge/Emergency Call Taker/Systems Consultant/Pool Manager/Law Clerk/Intern-Engineer PT20 14,560 78,000 City Wide General Pay Scale G08 - G18 24,794 73,133 City Wide General Pay Scale G19 -G24 52,181 109,760 City Wide General Pay Scale SM/AD 83,419 161,094 Electric Administration Positions X1 - X8 31,450 105,836 Electric Lineman XU1 38,501 87,443 Electric Substation Tech/Metering Tech XU2 54,350 87,443 Electric Relay Tech XU3 58,698 94,432 Electric Elect Trans/Dist Foreman/Troubleman/Line Technician/Metering Foreman XU4 - XU5 76,565 109,928 Electric ESO/Uncertified (maximum 1 year)UX1A 47,299 54,558 Electric Elec. Systems Operator/ Certified UX1B 70,928 107,203 Electric Utility Ops Supervisor UX3 78,333 117,499 Electric Electric Pay Scale U6 - U9 78,321 147,894 CITY OF COLLEGE STATION PAY SCALES FISCAL YEAR 2022 292 Appendix D Revenue History and Budget Estimates Type Account Description FY20 Actual FY21 Revised Budget FY21 Year-End Estimate FY22 Approved Budget % Change in Budget from FY21 to FY22 GENERAL FUND REVENUES Investment Earnings Investment Income 248,210 290,000 66,594 97,000 -66.55% Investment Earnings Total 248,210 290,000 66,594 97,000 -66.55% Ad Valorem Taxes Tax - Current Ad Valorem 30,117,377 31,179,213 30,968,213 32,365,701 3.81% Tax - Delinquent Ad Valorem (170,363) (211,000) (211,000) - -100.00% Tax - Penal/Interest Ad Valorem 110,662 50,000 50,000 51,000 2.00% Ad Valorem Taxes Total 30,057,676 31,018,213 30,807,213 32,416,701 4.51% Sales Tax Tax - Local Sales Tax 29,366,089 25,046,386 32,150,809 32,994,435 31.73% Tax - Mixed Drink 585,019 574,000 574,000 700,000 21.95% Sales Tax Total 29,951,108 25,620,386 32,724,809 33,694,435 31.51% Other Taxes Tax - Natural Gas Franchise 504,074 475,000 475,000 480,000 1.05% Tax - Telecable Franchise 878,677 900,000 966,609 976,000 8.44% Tax - Telephone Franchise 620,285 400,000 626,999 633,000 58.25% Tax - Use of Streets 90,078 70,000 70,000 71,000 1.43% Tax -BTU Franchise 361,700 343,400 343,400 347,000 1.05% Other Taxes Total 2,454,815 2,188,400 2,482,008 2,507,000 14.56% Charges for Services - General Government CSO -Certificate Searches 41,399 36,000 42,000 42,000 16.67% CSO - Notary Fee 24 20 20 - -100.00% CSO - Postage/Certificate Mail 736 500 500 1,000 100.00% CSO - Xerox/Repro Charges 9 150 150 - -100.00% GG - Tourism Fees 300 - 11,892 12,000 100.00% General Government Total 42,469 36,670 54,562 55,000 49.99% Charges for Services - Police Department Police - Arrest Fees 48,214 56,000 56,000 57,000 1.79% Police- Escort Services 3,150 7,000 7,000 7,000 0.00% Police - False Alarms 8,489 9,000 9,000 9,000 0.00% Police - Police Reports 6,709 8,000 8,000 8,000 0.00% Police - Records Check 216 - 150 - - Police Department Total 66,778 80,000 80,150 81,000 1.25% Charges for Services - Fire Department Fire - EMS Athletic Standbys 22,185 45,000 45,000 45,000 0.00% Fire - EMS Transport - Emergicon 2,538,554 2,100,000 2,100,000 2,121,000 1.00% Fire - EMS Transport (County)291,944 285,000 285,000 288,000 1.05% Fire - Auto Fire Alarm 13,718 10,000 10,000 10,000 0.00% Fire - Auto Hood Test 1,100 1,000 1,000 1,000 0.00% Fire - Daycare Centers 1,450 1,000 1,000 1,000 0.00% Fire - Fire Sprinkler/Standpipe 16,258 14,000 14,000 14,000 0.00% Fire - Foster Homes 330 - 120 - - Fire - Fuel Line Leak 5,550 5,000 4,900 5,000 0.00% Fire - Fuel Tank Leak 100 - (100) - - Fire - Health Care Facilities 1,050 1,000 1,000 1,000 0.00% Fire - Nursing Homes 150 - 300 - - Fire - Travel Fee-Outside City 20 - - - - Fire Department Total 2,892,408 2,462,000 2,462,220 2,486,000 0.97% Charges for Services - Planning and Development Dept P&DS - Misc Fees 540,147 250,000 703,609 559,098 123.64% Planning and Development Total 540,147 250,000 703,609 559,098 123.64% 293 Appendix D Revenue History and Budget Estimates Type Account Description FY20 Actual FY21 Revised Budget FY21 Year-End Estimate FY22 Approved Budget % Change in Budget from FY21 to FY22 Charges for Services - Community Services CS - Administration Fees 120 - (840) 1,000 CS - Mowing Charges 1,169 - 10,023 11,000 100.00% Community Services Total 1,289 - 9,183 12,000 100.00% Charges for Services - Parks and Recreation PARD - Recreation Programs - 39,000 52,538 43,000 10.26% PARD - Tournament Fees - 50,000 - 53,000 6.00% PARD - Heritage Programs - 5,100 - - -100.00% PARD - Grave Open/Close Fee 125 200 150 - -100.00% PARD - Post Burial Fees 20,300 20,000 16,650 21,000 5.00% PARD - Concessions-WPC - 7,575 - - -100.00% PARD - Aquatics-Jr Lifeguard - 2,000 1,820 2,000 0.00% PARD - Aquatics-Lifeguard Train 1,062 10,000 11,544 11,000 10.00% PARD - Southwood Pool Rec Programs - - 13,446 14,000 100.00% PARD - Adamson Lagoon Rec Programs 2,083 185,000 233,755 194,000 4.86% PARD - Concessions-Adamson Pool - 18,000 6 - -100.00% PARD - Swim Lessons Rec Programs - 48,000 126,476 75,000 56.25% PARD - Water Fitness Rec Programs - 1,500 4,175 4,000 166.67% PARD - Swim Team Rec Programs - 12,000 50,644 13,000 8.33% PARD - Senior Center Rec Programs 510 5,300 6,149 11,000 107.55% PARD - Lincoln Center Rec Programs 17,376 75,000 73,768 79,000 5.33% PARD - National Center Rec Programs 1,527 30,000 4,551 5,000 -83.33% PARD - RE Meyer Ctr Rec Programs 4,840 5,000 2,791 21,000 320.00% PARD - Adult Softball Rec Programs 21,810 30,000 113,460 42,000 40.00% PARD - Concessions-Adult Softball - 10,100 - - -100.00% PARD - Adult Volleyball Rec Programs - 10,000 20,100 11,000 10.00% PARD - Youth Basketball Rec Programs 30,602 10,000 49,384 40,000 300.00% PARD - Youth Flag Football Rec Programs 1,420 25,000 19,420 26,000 4.00% PARD - Youth Volleyball Rec Programs (760) - - - - PARD - Adult Kickball Rec Programs 160 10,000 17,820 18,000 80.00% PARD - Tennis Instruction Rec Programs 6,730 15,000 23,824 18,000 20.00% PARD - Ultimate Frisbee Rec Programs 190 - - - - PARD - Adult Basketball Rec Programs 600 - - - - PARD - Camps & Clinics 90 2,000 11,850 12,000 500.00% PARD - Youth Tennis - 1,000 34,687 35,000 3400.00% PARD - Xtra Education Rec Programs 3,155 45,000 2,915 40,000 -11.11% Parks and Recreation Total 111,820 671,775 891,923 788,000 17.30% Charges for Services Total 3,654,910 3,500,445 4,201,647 3,981,098 13.73% (300,475) Fines and Penalties Gen Gov't - Fines/Penalties-Parking - 1,000 - - -100.00% Court - City Omni 10,242 14,000 14,000 14,000 0.00% Court - Court Dismissal Fees 5,100 7,000 7,000 7,000 0.00% Court - Expungement Fee 10,010 1,000 8,810 9,000 800.00% Court - FTA Warrant Services 75 - 1 - - Court - General Admin Fees 30,664 36,000 41,232 42,000 16.67% Court - Notary Fees 48 - 36 - - Court - Teen Court Admin Fees 269 - - - - Court - Time Pmt Fee/Unreserved 11,217 18,000 8,383 7,000 -61.11% Court - Warrant Service Fee 33,083 53,000 36,780 32,000 -39.62% Court - Open Cases 1,006,886 - - - - Court - Fines/Penalties-Bond Forfeits - - 5 - - Court - Fines/Penalties-Chld Safety Fd 30,525 30,000 30,000 30,000 0.00% Court - Fines/Penalties-ChldSafeT Seat 10,042 15,000 15,000 15,000 0.00% Court - Fines/Penalties-CityPrkg Fines 31,607 41,000 3,675 4,000 -90.24% Court - Fines/Penalties-CivilPrkg Fine 57,895 - 131,172 57,000 100.00% Court - Fines/Penalties-Miscellaneous 1,689,693 1,610,000 1,927,082 2,100,000 30.43% 294 Appendix D Revenue History and Budget Estimates Type Account Description FY20 Actual FY21 Revised Budget FY21 Year-End Estimate FY22 Approved Budget % Change in Budget from FY21 to FY22 Court - Fines/Penalties-Traffic Fines 19,164 23,000 23,000 23,000 0.00% Court - Fines/Penalties-Cr Access Bus - - - - - Fines & Penalties Total 2,946,519 1,849,000 2,246,176 2,340,000 26.55% Licenses and Permits Gen Gov't - License/Permit-Mixed Drink 75,900 50,000 50,000 51,000 2.00% Gen Gov't - License/Permit-Cr Acc Bus Reg 250 - 150 - - PD - License/Permit-Child Safe Prog 101,326 89,000 89,000 90,000 1.12% PD - License/Permit-Taxi 830 1,000 1,000 1,000 0.00% PD - License/Permit-Itinerant Vend 2,430 4,000 4,000 4,000 0.00% PD - License/Permit-Livestock Per 560 - 455 - - PD- License/Permit-Trans Ntwk Comp - 1,000 1,000 1,000 0.00% Fire - License/Permit-Ambulance Lic 350 2,000 2,000 2,000 0.00% Fire - License/Permit-Fire Burn 4,150 1,000 7,100 7,000 600.00% P&DS - Contractor Reg 35,540 33,000 33,000 33,000 0.00% P&DS - Permits 1,739,159 1,150,000 1,893,317 1,562,000 35.83% CS - Rental Registration 15,595 10,000 17,720 18,000 80.00% PARD-Lic/Per-Vendor - Adult Softball 2,425 - 10,000 10,000 100.00% Licenses & Permits Total 1,978,515 1,341,000 2,108,742 1,779,000 32.66% Rents, Royalties and Contributions P&DS - Mineral Interest Royalty 941 2,000 2,000 2,000 0.00% PARD - Rentals-Ball fields 44,033 24,240 24,240 50,000 106.27% PARD - Rentals-Park Pavilions 10,940 40,400 34,970 40,000 -0.99% PARD - Rentals-WPC Amphitheater 7,902 17,170 17,170 20,000 16.48% GF-ND-Rev-Rent-Misc 26,870 - 324,856 339,331 100.00% PARD -SW Pool-Rental (250) - 2,475 2,000 100.00% PARD - Rentals-Southwood Pool 250 7,575 5,092 5,000 -33.99% PARD - Rentals-Adamson Lagoon (2,681) 38,380 51,342 52,000 35.49% PARD - Rentals-Lincoln Center 6,568 - 21,798 22,000 100.00% PARD - Rentals-Lincoln Center - 28,280 10,578 11,000 -61.10% PARD - Lick Creek Nature Center 2,545 - 6,795 7,000 100.00% PARD - Rentals-SW Center-Community 1,181 15,000 14,429 15,000 0.00% PARD - Rentals-R.E.Meyer Center 2,110 - 5,488 6,000 100.00% Rents, Royalties & Contributions Total 100,408 173,045 521,233 571,331 230.16% Other Revenue Gen Gov't - Restitution 70 - - - - Gen Gov't - Misc Operating Revenues 856 1,000 1,000 1,000 0.00% Fiscal - Other Fees-Credit Card Conven 47,803 50,000 44,666 45,000 -10.00% PD - Other Fees-Credit Card Conven - - 50,000 51,000 100.00% Police - SRO Reimbursement 1,034 2,000 2,000 2,000 0.00% PD - Restitution 372 - 2,621 3,000 100.00% PD - Misc Operating Revenues 99,019 135,000 135,000 136,000 0.74% Fire - Misc Operating Revenues 377 - - - - PARD - Misc Operating Revenues 19,078 3,030 3,030 3,000 -0.99% Other Revenue Total 168,609 191,030 238,317 241,000 26.16% Intergovernmental PD - Grants-Federal 108,923 - - 8,000 100.00% PD - Grants-State 49,191 - 136,380 138,000 100.00% PD - Other Intergovtal-Reimb Costs 18,265 - 5,315 5,000 100.00% Fire - Grants-Federal 515,783 344,361 349,117 329,641 -4.27% Fire - Other Intergovtal-Reimb Costs 401,226 225,000 418,141 422,000 87.56% Fire - Training Reimbursement 1,131 1,000 1,000 1,000 0.00% Fire - Task Force Reimbursement 16,210 15,300 38,633 39,000 154.90% GF-ND-Rev-Grants-State - - 5,147,912 - - PARD - Grants-Federal - Senior Center 7,000 7,000 7,000 7,000 0.00% Intergovernmental Total 1,117,728 592,661 6,103,498 949,641 60.23% 295 Appendix D Revenue History and Budget Estimates Type Account Description FY20 Actual FY21 Revised Budget FY21 Year-End Estimate FY22 Approved Budget % Change in Budget from FY21 to FY22 Utility Transfer Utility Transfer-Electric 8,603,000 9,641,000 9,641,000 9,550,000 -0.94% Utility Transfer-Solid Waste 850,000 1,641,000 1,641,000 1,147,300 -30.09% Utility Transfer-Wastewater 1,865,000 1,840,000 1,840,000 1,905,000 3.53% Utility Transfer-Water 1,738,000 1,785,000 1,785,000 1,882,400 5.46% Utility Transfer Total 13,056,000 14,907,000 14,907,000 14,484,700 -2.83% Misc Non-Operating Gen Gov't - Cash Over/Short (281) - 4 - - Gen Gov't - Reimbursed Expenses - 9,000 - - -100.00% Gen Gov't - Fiber Lease Income 20,146 18,000 - - -100.00% Gen Gov't - Sale of Scrap Metal 18,187 9,000 9,000 9,000 0.00% Gen Gov't - Misc Nonoperating Revenue 159,768 72,000 129,222 131,000 81.94% Fiscal - Collection Service Fees 287 1,000 1,000 1,000 0.00% Fire - Reimbursed Expenses 9,793 14,000 6,407 6,000 -57.14% PARD - Reimbursed Expenses 461 5,722 - - -100.00% Misc Non-Operating Total 208,362 128,722 145,633 147,000 14.20% Gain (loss) on sale of assets Non-Dept - Proceeds from Sale of Property 1,404,492 - 5,337 3,176,780 100.00% Gain (loss) on sale of assets Total 1,404,492 - 5,337 3,176,780 100.00% Transfers In Transfer In-Community Dev Fd 1,040,377 - - - - Transfer In-Hotel Tax Fd 228,921 206,806 206,806 - -100.00% Transfer In-Empl Benefit Fd - 77,250 - - -100.00% Transfer In-Fleet Repl Fd 654,392 3,822,500 3,822,500 9,893 -99.74% Transfer In-IT Repl Fund 107,095 293,680 293,680 758,573 158.30% Transfer In-Equip Replace Fd 218,250 135,712 135,712 155,633 14.68% GF-ND-Rev-Tr In-GG CIP Fd - - - 2,063,000 100.00% Transfer In-Drainage Fd 103,030 104,040 104,040 105,080 1.00% Transfers In Total 2,352,065 4,639,988 4,562,738 3,092,179 -33.36% G&A Transfers In G&A Transfer In-Park Escrow Fd 32,414 18,115 18,115 23,590 30.22% G&A Transfer In-Rec Programs 202,716 148,906 148,906 - -100.00% G&A Transfer In-Spring Creek 3,431 3,617 3,617 3,239 -10.45% GF-NF-Rev-G&A Tf In-HOT - - - 185,187 100.00% G&A Transfer In-Electric Fd 1,484,379 1,739,306 1,739,306 1,723,615 -0.90% G&A Transfer In-Water Fd 838,196 951,193 951,193 987,960 3.87% G&A Transfer In-Wastewater Fd 651,753 758,583 758,583 745,776 -1.69% G&A Transfer In-Solid Waste Fd 753,499 872,455 872,455 845,285 -3.11% G&A Transfer In-NG Parking Fd 76,232 91,191 91,191 135,234 48.30% G&A Transfer In-Gen Gov CIP Fd 177,786 201,772 201,772 68,501 -66.05% G&A Transfer In-Parks CIP Fd 32,415 18,115 18,115 23,591 30.23% G&A Transfer In-Streets CIP Fd 572,353 582,862 582,862 487,543 -16.35% G&A Transfer In-Elec CIP Fd 75,640 67,293 67,293 104,137 54.75% G&A Transfer In-Water CIP Fd 119,984 139,189 139,189 139,068 -0.09% G&A Transfer In-WW CIP Fd 233,444 216,576 216,576 250,643 15.73% G&A Transfer In-Drainage Fd 537,279 505,185 505,185 365,265 -27.70% G&A Transfer In-Rdway Mnt Fd 159,467 176,430 176,430 215,756 22.29% G&A Transfer In-Rdway Mnt Fd 5,178 5,887 5,887 4,925 -16.34% G&A Transfers In Total 5,956,166 6,496,675 6,496,675 6,309,315 -2.88% General Fund Total 95,655,582 92,936,565 107,617,620 105,787,180 13.83% HOTEL TAX FUND REVENUES Hotel/Motel Tax Revenue 3,831,430 1,880,670 3,685,700 4,600,000 144.59% Investment Income 153,358 2,983 30,000 34,000 1039.79% Misc Non-Operating Revenue 9,884 87,800 496,000 10,000 -88.61% Hotel Tax Fund Total 3,994,672 1,971,453 4,211,700 4,644,000 135.56% 296 Appendix D Revenue History and Budget Estimates Type Account Description FY20 Actual FY21 Revised Budget FY21 Year-End Estimate FY22 Approved Budget % Change in Budget from FY21 to FY22 DEBT SERVICE FUND REVENUES Tax - Current Ad Valorem 21,268,254 21,222,848 21,289,066 22,033,833 3.82% Tax - Delinquent Ad Valorem (133,249) - - - - Tax - Penal/Interest Ad Valorem 79,854 - - - - Investment Income 86,656 100,000 22,000 50,000 -50.00% *Memorial Cemetery Fund 281,595 467,985 467,985 466,164 -0.39% *Northgate Parking Fund - - - - - Debt Service Fund Total 21,583,111 21,790,833 21,779,051 22,549,997 3.48% * Transfers in from other funds DRAINAGE FUND REVENUES Investment Income 14,998 6,000 4,685 4,700 -21.67% Sales-Resident-Nontax 2,425,912 2,377,000 2,443,164 2,494,500 4.94% Sales-Commer-Nontax 552,697 558,000 564,380 573,700 2.81% Forfeitures-Discounts-Penalty 25,247 20,000 26,973 28,000 40.00% Transfer In-Fleet Repl Fd 186,708 181,000 181,000 16,000 -91.16% Transfer In-Fleet Repl Fd - 12,450 12,450 - -100.00% Drainage Fund Total 3,205,562 3,154,450 3,232,652 3,116,900 -1.19% ROADWAY MAINTENANCE FUND REVENUES Sales - Residential/Non-Taxable 2,092,892 2,060,000 2,113,794 2,159,000 4.81% Sales - Residential-Multi 2,004,360 1,940,000 2,021,585 2,063,000 6.34% Sales - Commercial/Taxable 899,217 880,000 907,274 926,000 5.23% Investment Income 9,000 - 1,177 1,100 100.00% Forfeiture/Discounts/Penalties 42,078 34,300 48,287 50,400 46.94% Roadway Maintenance Fund Total 5,047,547 4,914,300 5,092,117 5,199,500 5.80% ELECTRIC FUND REVENUES Sales - Residential/Taxable 59,697,171 58,914,000 58,467,031 52,468,000 -10.94% Sales - Commercial/Taxable 28,321,328 30,762,000 27,241,749 24,637,000 -19.91% Sales - Commercial/Non-Taxable 12,255,801 11,826,000 12,372,824 10,823,000 -8.48% Sales - Security Lights 95,652 92,000 94,832 90,000 -2.17% Sales - Other 14,126 10,000 17,369 10,000 0.00% Other Fees - Pole Contact and Use 228,835 210,000 221,211 215,000 2.38% Forfeiture/Discounts/Penalties 1,167,682 1,000,000 1,292,808 1,150,000 15.00% Other Fees - Connect Fees 352,293 309,000 379,028 350,000 13.27% Misc Operating Revenue (8) - - - - Investment Income 443,956 108,170 108,822 50,000 -53.78% Insurance Reimbursement - - - - - Reimbursed Expenses 158,338 100,000 100,000 100,000 0.00% Cash Over/Short 1 - 9 - - Collection Service Fees 8,900 9,000 8,877 10,000 11.11% Sale of Property 24,350 - 10,201 10,000 100.00% Sale of Scrap Metal 28,251 10,000 20,000 10,000 0.00% Misc Operating Revenue 3,855,811 4,000,000 4,000,000 4,366,000 9.15% Misc Non-Operating Revenue 1,212 - 466 - - Other Non-Operating Street Lights Xfr 495,320 500,273 500,273 505,000 0.94% Transfer In-Electric CIP Fd 13,122,513 24,553,000 24,553,000 17,432,000 -29.00% Transfer In-Fleet Repl Fd 36,179 616,000 616,000 19,000 -96.92% G&A Tr In-Water Fd 333,959 398,614 398,614 - -100.00% G&A Tr In-WW Fd 308,333 353,662 353,662 - -100.00% Electric Fund Total 120,950,002 133,771,719 130,756,776 112,245,000 -16.09% WATER FUND REVENUES Sales - Residential/Non-Taxable 10,460,906 9,972,000 10,900,299 10,510,000 5.40% Sales - Commercial/Non-Taxable 7,293,833 7,306,000 7,418,388 7,300,000 -0.08% Sales-Commercial-Effluent 1,500 - - - - Other Fees - Connect Fees 169,014 100,000 113,223 161,000 61.00% Sales-Water Taps 383,546 376,000 366,736 367,000 -2.39% 297 Appendix D Revenue History and Budget Estimates Type Account Description FY20 Actual FY21 Revised Budget FY21 Year-End Estimate FY22 Approved Budget % Change in Budget from FY21 to FY22 Other Fees-Fire Flow 6,900 - 4,971 - - Forfeiture/Discounts/Penalties 171,679 90,000 197,856 150,000 66.67% Other Fees-Misc Operating Rev 2,050 1,000 1,543 1,000 0.00% Investment Income 77,737 10,000 20,261 17,000 70.00% Collection Service Fees 1 - 2 - - Sale of Property 7,350 - 5,000 2,500 100.00% Lease Income 4,269 5,000 - 2,500 -50.00% Sale of Scrap Metal 5,703 10,000 9,367 10,000 0.00% Misc Non-Operating Revenue 28,489 27,000 27,500 27,000 0.00% Insurance Reimbursement - - - - - Transfer In-W CIP Fd 4,300,325 6,249,268 6,249,268 5,336,921 -14.60% Transfer In-W Imp Fee Fd 290,000 295,000 295,000 350,000 18.64% Transfer In-Fleet Repl Fd 81,438 255,000 255,000 32,000 -87.45% Water Fund Total 23,284,741 24,696,268 25,864,414 24,266,921 -1.74% WASTEWATER FUND REVENUES Sales - Residential/Non-Taxable 16,375,141 15,152,000 16,505,114 16,250,000 7.25% Sales - Commercial/Non-Taxable 2,653,904 3,049,000 2,574,053 2,500,000 -18.01% Sales-Sewer Taps 146,650 100,000 192,725 150,000 50.00% Investment Income 244,274 12,000 64,643 19,000 58.33% Sp Assm/Impact Fees - - - - - Forfeiture/Discounts/Penalties 190,194 100,000 219,193 150,000 50.00% Sale of Property 12,075 7,500 - 7,500 0.00% Transfer In-WW CIP Fd 32,332,237 14,528,000 14,528,000 6,604,506 -54.54% Transfer In-WW Imp Fee Fd 1,175,000 2,180,000 2,180,000 2,600,000 19.27% Transfer In-Fleet Repl Fd 77,438 920,000 920,000 124,000 -86.52% Wastewater Fund Total 53,206,913 36,048,500 37,183,728 28,405,006 -21.20% SOLID WASTE FUND REVENUES Sales - Residential/Taxable 7,076,089 6,890,933 7,160,697 7,310,400 6.09% Sales - Residential/Non-Taxable 39,672 39,068 37,177 37,700 -3.50% Sales - Commercial/Taxable 3,278,579 3,401,234 3,259,769 3,311,100 -2.65% Sales - Commercial/Non-Taxable 617,466 595,467 624,693 634,300 6.52% Sales - State Surcharge 688 605 659 600 -0.83% Rent-Rolloff Ctr-Nt 10,387 10,100 8,875 9,100 -9.90% Rent-Rolloff Ctr-Tx 1,761 - 1,464 1,500 100.00% Forfeiture/Discounts/Penalties 104,354 84,169 120,155 124,800 48.27% Other Fees-Taxable 44,101 39,390 39,974 40,300 2.31% Other Fees-Nontaxable 5,375 4,415 3,006 2,700 -38.84% Sales-Other-Recycling - 500 - - -100.00% Invest Income-BVSWMA 353,850 354,050 354,050 323,300 -8.69% Investment Income 12,943 37,093 3,376 3,400 -90.83% Collection Svc Fees 3,456 3,576 3,565 3,600 0.67% Sale of Scrap Metal 3,096 - 2,693 - - Transfer In-Fleet Repl Fd 662,576 2,225,586 2,225,586 1,810,000 -18.67% Solid Waste Fund Total 12,214,394 13,686,186 13,845,739 13,612,800 -0.54% Major Funds Revenue Total 339,142,524 332,970,274 349,583,797 319,827,304 -3.95% Each fiscal year, in conjunction with the adoption of the budget, the City reviews its service fees and adjusts them as necessary. The fee ordinance can be found on the City website. 298 Appendix E ARTICLE V THE BUDGET City Charter, 12th Edition Amended November 6, 2018 Fiscal Year Section 45. The fiscal year of the City of College Station shall be determined by ordinance of the Council. Such fiscal year shall also constitute the budget and accounting year. Preparation and Submission of Budget Section 46. The City Manager, between thirty (30) and ninety (90) days prior to the beginning of each fiscal year, shall submit to the City Council a proposed budget which shall provide a complete financial plan for the fiscal year. Proposed Expenditures Compared With Other Years Section 47. The City Manager shall, in the preparation of the budget, place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated for the current fiscal year, and the proposed amount for the ensuing fiscal year. Budget a Public Record Section 48. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be a public record for inspection by anyone. The City Manager shall cause copies to be made for distribution to all interested persons. Notice of Public Hearing on Budget Section 49. At the meeting at which the budget is submitted, the City Council shall fix the time and place of a public hearing on the budget and shall cause to be published a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of the hearing. Public Hearing on Budget Section 50. At the time and place set for a public hearing on the budget, or at any time and place to which such public hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget submitted, and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained. Proceedings on Budget after Public Hearing Amending or Supplementing Budget City Charter as amended Nov 6, 2018 Page 13 Section 51. After the conclusion of such public hearing, the City Council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law. Before inserting any additional item or increasing any item of appropriation which will increase the total budget by three (3%) percent or more, it must cause to be published a notice setting forth the nature of the proposed increases and fixing a place and time, not less than five (5) days after publication, at which the City Council will hold a public hearing thereon. Proceedings on Adoption of Budget 299 Section 52. After such further hearing, the City Council may insert the additional item or items, and make the increase or increases, to the amount in each case indicated by the published notice, or to a lesser amount; but where it shall increase the total proposed expenditures, it shall also provide for an increase in the total anticipated revenue to at least equal such total proposed expenditures. Vote Required for Adoption Section 53. The budget shall be adopted by the favorable vote of a majority of the members of the entire City Council. Date of Final Adoption; Failure to Adopt Section 54. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the fiscal year. Should the City Council take no final action on or prior to such day, the budget as submitted by the City Manager shall be deemed to have been finally adopted. Effective Date of Budget; Certification; Copies Made Available Section 55. Upon final adoption, the budget shall be filed with the City Secretary and such other officials as may be designated by state law. The final budget shall be printed, or otherwise reproduced, and a reasonable number of copies shall be made available for the use of all offices, departments and agencies, and for the use of interested persons and civic organizations. Budget Establishes Appropriations Section 56. From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named. Budget Establishes Amount to be Raised by Property Tax Section 57. From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year. Contingent Appropriation Section 58. Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three (3) percent of the total budget expenditure, to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of, and distributed by, the City Manager, after approval by the City Council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported. The City Charter as amended Nov 6, 2018 Page 14 proceeds of the contingent appropriation shall be disbursed only by transfer to other departmental appropriation, the spending of which shall be charged to the departments or activities for which the appropriations are made. Estimated Expenditures Shall Not Exceed Estimated Resources Section 59. The total estimated expenditures of the general fund and debt fund shall not exceed the total estimated resources of each fund. The City Council may by ordinance amend the budget during a fiscal year if one of the following conditions exists: 1. If during the fiscal year the City Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the City Council, by ordinance, may make supplemental appropriations for the year up to the amount of such excess. Before approval, the 300 Council shall hold a public hearing on the proposed budget amendment. A notice of the time and place of a public hearing on the supplemental appropriation shall be published in the official newspaper of the City of College Station. The notice shall be placed in the newspaper at least five (5) business days before the date of the hearing. 2. To meet a public emergency affecting life, health and property of the public peace, the City Council may make emergency appropriations. Such appropriations may be made by emergency ordinance. To the extent that there are no available unappropriated revenues or a sufficient fund balance to meet such appropriations, the Council may by such emergency ordinance authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any such notes made during a fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made. 3. If at any time during the fiscal year it appears probable to the City Manager that the revenues or fund balances available will be insufficient to meet the amounts appropriated, the City Manager shall report to the City Council without delay, indicating the estimated amount of the deficit, any remedial action taken and recommendations as to any other steps to be taken. The Council shall then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may by ordinance reduce one or more appropriations. Lapse of Appropriation Section 60. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered. 301 Appendix F FISCAL AND BUDGETARY POLICY STATEMENTS Last Amended August 2021 1. STATEMENT OF PURPOSE The broader intent of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City’s financial management include integrity, prudent stewardship, planning, accountability, and full disclosure. The more specific purpose is to provide guidelines regarding the City’s day-to-day financial affairs and in developing recommendations to the City Manager and City Council. The scope of these policies generally spans, among other issues, accounting, purchasing, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. Present fairly and with full disclosure the financial position and results of the financial operations of the City in conformity with generally accepted accounting principles (GAAP), and B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The City Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget process. More detailed policy guidelines in the following policy manuals maintained by the Finance Department: 1. ACCOUNTING OPERATIONS POLICY 2. PURCHASING POLICY 3. EMERGENCY OPERATIONS POLICY – FISCAL SERVICES 4. FIXED ASSET POLICY 5. MISCELLANEOUS FISCAL SERVICES POLICY 6. UTILITY CUSTOMER SERVICE POLICY 7. INVESTMENT POLICY & STRATEGY 8. CONTINUING DISCLOSURE 2. OPERATING BUDGET 2.1. PREPARATION Budgeting is an essential element of the financial planning, control, and evaluation process of municipal government. The “operating budget” is the City’s annual financial operating plan. The budget includes all of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service funds of the City. The budgets for the General Funds and Special Revenue Funds are prepared in 302 the Finance Department on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the exception of unmatured interest on long term debt which is recognized when due and certain compensated absences and claims and judgments such as accrued vacation leave which are recognized when the obligations are expected to be liquidated with expendable resources. The budgets for the Enterprise and Internal Service Funds are similarly prepared on the modified accrual basis of accounting where cash transactions are included in the budget presentation in lieu of non-cash transactions such as depreciation. The focus is on the net change in working capital (current assets less current liabilities). The budget is prepared with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes before presentation to City Council. The budget shall be presented to the City Council no later than six weeks prior to fiscal year end, and shall be enacted by the City Council on or before the twenty-seventh day of the last month of the preceding fiscal year. The budget process will be coordinated to identify major policy issues for City Council. The budget process will be a part of an overall strategic planning process for the City. 2.1. 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. 2.2. DEVELOPMENT OF AN APPROVED BUDGET a. The budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget for operations and maintenance costs, (3) service level adjustments for increases or decreases to existing service levels, and (4) revenues. b. The budget review process shall include Council participation in the development of each of the four segments of the approved budget and two public hearings to allow for citizen participation in the budget preparation. c. The budget process shall span sufficient time to address policy and fiscal issues by the Council. d. A copy of the approved budget shall be filed with the City Secretary when it is submitted to the City Council in accordance with the provisions of the City Charter. 2.3. ADOPTION Upon the presentation of a proposed budget document to the Council, the Council shall call and publicize two public hearings. The Council will subsequently adopt by ordinance such budget as it may have been amended as the City’s Annual Budget, effective for the fiscal year beginning October 1. 2.4. BUDGET AWARD The operating budget will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation. 303 2.5. BUDGET REPORTING Periodic financial reports will be prepared to monitor and control the budget.. Summary financial reports will be presented to the City Manager and City Council quarterly as soon as possible, preferably within thirty (30) working days after the end of each quarter. Such reports will be in a format appropriate to enable the City Council to understand the big picture budget status. 2.6. CONTROL Operating expense control is addressed in Section 4 of these Policies. 2.7. CONTINGENT APPROPRIATION Pursuant to Section 58 of the Charter of the City of College Station, the City will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The proceeds shall be disbursed only by transfer to departmental appropriation. The transfer of this budget appropriation shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $100,000. Any transfer involving more than $100,000 must be expressly approved by the City Council. All transfers from the contingent appropriation will be evaluated using the following criteria: 1. Is the request of such an emergency nature that it must be made immediately? 2. Why was the item not budgeted in the normal budget process? 3. Why can’t the transfer be made within the division or department? 3. REVENUE MANAGEMENT. 3.1. OPTIMUM CHARACTERISTICS 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. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets and plans. 3. EQUITY. The City shall make every effort to maintain equity in its revenue system; i.e., the City shall seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes. 4. REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. 5. ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and 304 collecting that revenue. The cost of collection will be reviewed for cost effectiveness as a part of the indirect cost and cost of service analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 6. DIVERSIFICATION AND STABILITY. A diversified revenue system with a stable source of income shall be maintained. This approach will help avoid instabilities in particular revenue sources due to factors such as fluctuations in the economy and variations in the weather. Stability is achieved by a balance between elastic and inelastic revenue sources. 3.2. OTHER CONSIDERATIONS 1. COST/BENEFIT OF INCENTIVES FOR ECONOMIC DEVELOPMENT. The City will use due caution in the analysis of any tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as part of such evaluation. 2. NON-RECURRING REVENUES. One-time or non-recurring revenues will not be used to finance ongoing operations. Non-recurring revenues should be used only for one-time expenditures such as long-lived capital needs. They will not be used for budget balancing purposes. 3. PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valued at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the Brazos County Appraisal District. 4. A ninety-six- and one-half percent (96.5%) collection rate shall serve each year as a minimum goal for tax collections. The City Manager may, for budget and forecasting purposes, use up to the tax rate in effect for the current year’s budget. The City Manager may justify a tax rate that is different from the current tax rate. The justification will be based on City Council directions, needs arising from debt service, or other conditions as may arise from time to time. 3.3. INVESTMENT INCOME Earnings from investment (both interest and capital gains) of available monies, whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from which monies were provided to be invested. 3.4. USER-BASED FEES AND SERVICE CHARGES For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be a review of fees and charges no less than once every three years to ensure that fees provide adequate coverage of costs of services. User charges may be classified as “full cost recovery,” “partial cost recovery I,” “partial cost recovery II” and “minimal cost recovery,” based upon City Council policy. 1. Full fee support (80-100%) will be obtained from enterprise operations such as utilities, solid waste service, landfill, cemetery and licenses and permits. 2. Partial fee support I (50-80%) will be generated by charges for emergency medical services, miscellaneous licenses and fines, and all adults’ sports programs. 305 3. Partial fee support II (20%-50%) will be generated by charges for youth programs and activities. 4. Minimum fee support (0-20%) will be obtained from other parks, recreational and cultural programs and activities. 3.5. PARKS AND RECREATION COST RECOVERY CONTINUUM The Cost Recovery Continuum is applied to all programs and services provided by the Parks and Recreation Department. Its spectrum ranges from Community Wide Beneficiaries (those services which benefit a relatively large proportion of residents) to Individual Users (those services where the benefits accrue primarily to users rather than a large proportion of residents). When the benefits are accrued primarily by individuals, rather than a large segment of the community, general funds should not exclusively subsidize those activities. User prices are determined by establishing the aggregate cost associated with each service or program, then identifying the proportion of benefits that accrue to individual users rather than to the whole community. This identified proportion becomes the target amount to be recovered from fees. Services and programs are categorized according to what percentage of cost recovery is to be transferred to the individual users. These prices must be reconciled by a market analysis of price points, resulting in potential annual increments of increase. These categories are reviewed every 3-5 years by City Management. The actual cost recovery is recorded each fiscal year as staff considers necessary adjustments and establishes performance benchmarks. - Minimum Cost Recovery - 0% to 25% (i.e. – Playgrounds, Parks, Greenways and Trails) - Low-Cost Recovery – 26% to 50% (i.e. – Youth Based Programs and Services) - Medium-Cost Recovery – 51% to 75% (i.e. – Adult based Programs and Services) - High-Cost Recovery – 76% to 100% (Enterprise Operations, cemetery, License/Permits) Financial barriers will be addressed thru scholarships, work programs and financial assistance. 3.6. ENTERPRISE FUND RATES The City will review and adopt utility rates as needed to generate revenues required to fully cover operating expenses, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital. 3.7. GENERAL AND ADMINISTRATIVE (G&A) CHARGES G&A costs will be charged to all funds for services of general overhead, such as administration, finance, customer billing, personnel, technology, engineering, legal counsel, and other costs as appropriate. The charges will be determined through an indirect cost allocation study following accepted practices and procedures. 3.8. Unmetered City of College Station Street Light Costs The electric power cost related to the unmetered City of College Station street lights will be incurred in the Electric Fund as part of the overall purchased power cost. The General Fund will reimburse the Electric Fund for the estimated cost of this service. The reimbursement amount will be estimated on an annual basis and will be based on the number of applicable street lights, estimated power consumption and estimated maintenance costs. 3.9. Utility Transfer to General Fund The intent of this transfer is to provide a benefit to the citizens for their ownership of the various utility 306 operations. An in-lieu-of-franchise fee is included as part of the rate computation of the transfer and is consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. 1. Electric Fund In-Lieu-of-Franchise Fee - The in-lieu-of-franchise fee will be calculated based on kWh usage at a rate of that would equate to an approximate 9.0% franchise fee. The final total transfer amount will not exceed 9.0% of total estimated operating revenues. 2. Water, Wastewater and Solid Waste Funds This transfer will be made in accordance with the following two methods, not to exceed 10% of the total estimated operating revenues for the Water and Wastewater Funds, and 10% for the Solid Waste Fund: 1. In-Lieu-of-Franchise Fee. In-lieu-of-franchise fee will be included as part of the rate computation at 10% of gross sales consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. 2. Utility Transfer to the General Fund. This transfer will be calculated at 10% of total Fund Equity. 3.10. INTERGOVERNMENTAL REVENUES The City will not be reliant on intergovernmental revenues (grants). Any potential grants will be examined for matching and continuation of program requirements. These revenue sources should be used only for projects and programs where operating and maintenance costs that have been included in the financial forecast and their ultimate effect on operations and revenue requirements are anticipated. 3.11. REVENUE MONITORING Revenues as they are received will be regularly compared to budgeted revenues and variances will be investigated. 4. EXPENDITURE CONTROL 4.1. APPROPRIATIONS The point of budgetary control is at the department level in the General Fund and at the fund level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be approved by the City Council and must meet other requirements as outlined in the City Charter, with the following exceptions: 1. Inter-fund transfers involving an internal replacement fund; in the case of funds being moved to or from any of the replacement funds (IT, Equipment, or Fleet), 2. Corrections or de-minimis amounts as outlined in the Transfer Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY, including accounting entries that are contained within a fund or are between funds, accounting in nature, and have no impact on the net approved annual budget. 3. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures. 4. As the Water and Wastewater Funds are operationally one fund, transfers between these two funds are considered administrative in nature as long as they are net budget neutral. 4.2. AMENDMENTS TO THE BUDGET 307 In accordance with the City Charter, the budget may be amended after the following conditions are met: 1. The City Manager certifies that there are available revenues in excess of those estimated in the Budget. 2. The City Council holds a public hearing on the supplemental appropriation. 3. The City Council approves the supplemental appropriation. 4.3. CENTRAL CONTROL Modifications within the operating categories (salaries, supplies, maintenance, services, capital etc.) are detailed in the Transfer Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY 4.4. PURCHASING The City shall make expenditures to promote the best interests of the citizens of College Station. The City shall encourage free and unrestricted competition on bids and purchases, ensuring the taxpayers the best possible return on and use of their tax dollars. It shall be the policy of the City to fully comply with and make purchases or expenditures pursuant to the City’s Purchasing Manual which includes policies, rules, regulations, procedures, state and federal law. The Purchasing division of Finance Department, is the central authority for all purchasing activity $3,000 and greater. The City Manager or his designee, in consultation with appropriate City Departments, may determine the procurement method for goods and services that provides the best value to the City. The purchase of goods or services by the City at a total cost of less than $3,000 may be approved by the applicable department in accordance with the central procurement card policy or the department’s internal control procedures. 4.5. PROMPT PAYMENT All invoices approved for payment by the proper City authorities shall be paid within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with the provisions of Chapter 2251 of the Local Government Code. The PURCHASING POLICY maintained by the Finance Department shall establish and maintain proper procedures which will enable the City to take advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and legally delayed in order to maximize the City’s investable cash. 5. RISK MANAGEMENT The City will aggressively pursue every opportunity to provide for the public’s and City employees’ safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon actuarial determinations and not be used for purposes other than for financing losses. 6. REPORTING Summary reports will be prepared showing actual expenditures as compared to the original and revised budgets and prior year expenditures. 308 7. CAPITAL BUDGET AND PROGRAM 7.1. 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 Finance Department with the involvement of responsible departments. 7.2. CONTROL All capital project expenditures must be appropriated in the capital budget. The Chief Financial Officer must certify the availability of resources before any capital project contract is presented to the City Council for approval. 7.3. PROGRAM PLANNING The capital budget will be taken from the capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, with a minimum of at least three years. Future replacement and maintenance for capital items should also be projected for the next five years after the project is placed into service 7.4. 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. 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. 7.5. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. 8. CAPITAL MAINTENANCE & REPLACEMENT To address that deferred maintenance and not anticipating replacement costs increases future capital requirements, the City policy is the following. 8.1. STREETS CAPITAL MAINTENANCE AND REPLACEMENT It is the policy of the City to annually provide significant funding for the Streets Division within the Public Works Department to use for a residential street maintenance program. 8.2. BUILDING CAPITAL MAINTENANCE AND REPLACEMENT It is the policy of the City to annually provide significant funding for major maintenance on its buildings such as roof air conditioning, flooring and other replacements. 8.3. PARKING LOTS AND INTERNAL ROADWAYS It is the policy of the City to annually provide significant funding to pay for major maintenance of parking lots and internal roadways. 309 9. REPLACEMENT FUNDS. The City has a major investment in its Information Technology, fleet of vehicles, and other equipment. The City will anticipate replacing existing equipment, as necessary and will establish charges that are assigned to departments to account for the cost of that replacement. The replacement funds may be used to provide funding for new equipment providing a charge to departments that recovers the initial investment and lost opportunity costs and maintains the ability of the fund to provide for replacement of all covered equipment. 9.1. INFORMATION TECHNOLOGY REPLACEMENT (IT) The City will maintain a schedule for the replacement of IT equipment and will establish charges assigned to departments to account for the cost of that replacement in accordance with the details in the IT Replacement Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY. 9.2. FLEET REPLACEMENT The City will maintain a schedule for the replacement of IT equipment and will establish charges assigned to departments to account for the cost of that replacement in accordance with the details in the Fleet and Ghost Fleet Replacement Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY. 9.3. EQUIPMENT REPLACEMENT The City will maintain a schedule for the replacement of IT equipment and will establish charges assigned to departments to account for the cost of that replacement in accordance with the details in the Equipment Replacement Policy maintained in the MISCELLANEOUS FISCAL SERVICES POLICY. 10. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING 10.1. ACCOUNTING The general ledger is the collection of all asset, liability, net assets, revenue and expense accounts. It is used to accumulate all financial transactions and is supported by subsidiary ledgers that provide details for certain accounts. The general ledger is the foundation for the accumulation of data and production of reports. The Director of Fiscal Service under the direction of the City’s Chief Financial Officer is responsible for establishing the structure for the City’s Chart of Accounts and maintaining the General Ledger and necessary Subsidiary Ledgers for the accumulation of data and the production of accounting reports. Maintenance of both the General Ledger system and Chart of Accounts includes ensuring that procedures are in place to properly record financial transactions and report the City’s financial position. 10.2. AUDITING 1. QUALIFICATIONS OF THE AUDITOR. In conformance with the City’s Charter and according to the provisions of Texas Local Government Code, Title 4, Chapter 103, the City will be audited annually by outside independent accountants (“auditor”). The auditor must be a CPA firm of regional reputation and must demonstrate that it has the breadth and depth of staff to conduct the City’s audit in accordance with generally accepted auditing standards (GAAS) and contractual requirements. The auditor must be registered as a partnership or corporation of certified public accountants, holding a license under Chapter 901 Texas Occupations Code, capable of demonstrating that it has sufficient staff which will enable it to conduct the City’s audit in accordance with generally accepted auditing standards as required by 310 the City Charter and applicable state and federal laws. The auditor’s report on the City’s financial statements will be completed and filed with the City Secretary within 120 days of the City’s fiscal year end, and the auditor will jointly review the management letter with the City Council within 30 days of its receipt by the staff. 2. In conjunction with their review, the Chief Financial Officer or his designee 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. 3. 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. 4. SELECTION OF AUDITOR. The City will not require a periodic rotation of outside auditors, but will circulate requests for proposal for audit services at least every five years. Authorization for the City’s annual audit shall occur no less than 30 days prior to the end of the fiscal year. 5. CITY INTERNAL AUDITOR. Pursuant to Article III, Section 30 of the City Charter, the City map appoint an officer of the City to be the City Internal Auditor. The internal auditor will assist management in preventing, detecting and deterring fraud by monitoring the design and proper functioning of internal control policies and procedures. The internal auditor may conduct performance audits, special investigations, and special studies under the direction of the City Council or Audit Committee. 11. FINANCIAL REPORTING. 11.1. EXTERNAL REPORTING The City shall prepare a written Comprehensive Annual Financial Report (CAFR) that shall be presented to the Council within 120 calendar days of the City’s fiscal year end. Accuracy and timeliness of the CAFR are the responsibility of City staff. The CAFR shall be prepared in accordance with GAAP and shall be presented annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Certificate of Achievement for Excellence in Financial Reporting. If City staffing limitations preclude such timely reporting, the Chief Financial Officer will inform the City Council of the delay and the reasons therefore. 11.2. 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. 311 12. ASSET MANAGEMENT 12.1. INVESTMENTS The Chief Financial Officer or the designee shall promptly invest all City funds with the depository bank in accordance with the provisions of the current Bank Depository Agreement or in any negotiable instrument authorized by the City Council under the provisions of the Public Funds Investment Act of 1987 as amended, and in accordance with the City Council’s approved Investment Policies. An investment report will be provided to the City Council quarterly. This report shall provide both summary and detailed information on the City’s investment portfolio. 12.2. CASH MANAGEMENT The City’s cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasible, including utility bills, building and related permits and licenses, fines, fees, and other collection offices as appropriate. Periodic review of cash flow position will be performed to determine performance of cash management and conformance to investment policies. The underlying theme will be that idle cash will be invested with the intent to 1) safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will be done. 13. FIXED ASSETS AND INVENTORY These assets will be reasonably safeguarded and properly accounted for, and prudently insured. A fixed asset of the City shall be defined as a purchased or otherwise acquired piece of equipment, vehicle, furniture, fixture, capital improvement, addition to existing capital investments, land, buildings or accessioned Library materials which has an original cost or value of at least $5,000 and a useful life of more than three years. All expenditures related to specific capital projects are exceptions to the rule. Assets owned by the electric utility will be capitalized in accordance with Federal Energy Regulatory Commission (FERC) guidelines. Furthermore, assets owned by either the water or wastewater utilities will be capitalized in accordance with the National Association of Regulatory Utility Commissioners (NARUC) guidelines. The City’s fixed assets shall be reasonably safeguarded and properly accounted for and sufficiently insured. Responsibility for the safeguarding of the City’s fixed assets lies with the department director in whose department the fixed asset is assigned. Fixed Asset accounting will be maintained in accordance with the FIXED ASSET POLICY by the Finance Department. 14. COMPUTER SYSTEM/DATA SECURITY The City shall provide security of its computer/network system and data files through physical and logical security systems that will include, but not limited to, double back-to-back firewalls and a two-tier spam/virus protection system. The physical location of computer/network systems shall be in locations inaccessible to unauthorized personnel. 312 15. DEBT MANAGEMENT 15.1. DEBT ISSUANCE The City will issue debt only for the purpose of acquiring or constructing capital assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the general good, and for capital equipment. 15.2. GENERAL OBLIGATION BONDS (GO’s). GO’s will be used only to fund capital assets of the general government and are not to be used to fund operating needs of the City.. The term of a bond issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no more than twenty (20) years. General obligation bonds must be authorized by a vote of the citizens of the City of College Station. 15.3. REVENUE BONDS (RB’s) RB’S will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces a revenue and for which the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements. The term of the obligation should not exceed the useful life of the asset(s) to be funded by the bond issue and will generally be limited to no more than twenty (20) years. 15.4. CERTIFICATES OF OBLIGATION CO’s will be used to fund capital assets determined by City Council. The term of the obligation may not exceed the useful life of the asset(s) to be funded by the proceeds of the debt issue and will generally be limited to no more than twenty (20) years when the asset is of a nature that its anticipated useful life exceeds 20 years. 15.5. METHOD OF ISSUANCE 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. 15.6. 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. 15.7. ANALYSIS OF FINANCING ALTERNATIVES The Finance Department 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. 15.8. DISCLOSURE Full disclosure of operating costs along with capital costs will be made to the bond rating agencies and other users of financial information. The Finance Department, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in 313 the production of Preliminary Official Statements, and will take responsibility for the accuracy of all financial information released in accordance with the INVESTMENT POLICY & STRATEGY and CONTINUING DISCLOSURE POLICY maintained by the Finance Department. 15.9. FEDERAL REQUIREMENTS The City will maintain procedures to comply with arbitrage rebate and other Federal requirements. 15.10. DEBT STRUCTURING The City will issue bonds for 20 years or less, not to exceed the life of the asset acquired. The structure should approximate level annual debt service unless operational matters dictate otherwise or if market conditions indicate potential savings could result from modifying the level payment stream. Consideration of market factors, such as the tax-exempt qualification, minimum tax alternative, and so forth will be given during the structuring of long-term debt instruments. 16. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS 16.1. 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 Section 17. 17. OPERATING RESERVES/FUND BALANCES 17.1. GENERAL FUND The unobligated fund balance in the General Fund should be at least 18% of the annual budgeted General Fund expenses. This percentage is the equivalent of approximately 65 days expenditures. An additional amount of up to 3.0% should be maintained for extraordinary items or contingencies. Cash and investments alone should be equivalent to 30 days of operating expenditures. 17.2. ENTERPRISE FUNDS The working capital (current assets less current liabilities) in the enterprise funds should be maintained at 18% of total operating expenses or the equivalent of approximately 65 days. Cash and Investments alone should be equivalent to 30 days of operations. 17.3. HOTEL TAX FUND The Hotel Tax Fund balance should be at least 18% 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. 17.4. INTERNAL SERVICE FUNDS The Internal Service Funds will attain and retain fund balance/working capital balances appropriate for the fund. 314 17.5. FLEET MAINTENANCE AND UTILITY CUSTOMER SERVICE Some funds such as Fleet Maintenance and Utility Customer Service need only a minimal working capital balance in order to meet the needs of the fund, therefore no stated minimum fund balance is required. 17.6. INSURANCE FUNDS Insurance funds where risk is retained by the City in a self-insurance mode, a reserve will be established based upon an actuarial determination. Such reserve will be used for no other purposes than for financing losses under the insurance program. 17.7. REPLACEMENT FUNDS The Replacement Funds will have a working capital balance that will provide resources to replace covered equipment when it is necessary to be replaced. The funds will be replenished based on anticipated life of equipment and adjusted based on changes in the costs the covered equipment. 17.8. LIABILITIES AND RECEIVABLES. Procedures will be followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of the invoice date or on receipt of the goods or services, whichever is later. Accounts Receivable procedures will target collection for a maximum of 30 days from service, with any receivables aging past 90 days to go to a collection agency. The Chief Financial Officer, or designee, is authorized to write-off uncollectible accounts that are delinquent for more than 365 days, if the proper delinquency procedures have been followed. 18. CAPITAL PROJECT AND DEBT SERVICE FUNDS. 18.1. CAPITAL PROJECTS FUNDS Monies in the capital projects funds will be used within 36 months of receipt. Balances will be used to generate interest income to offset increases in construction costs or other associated costs. Capital project funds are intended to be expended. 18.2. DEBT SERVICE FUND Revenues in the General Debt Service Fund are stable, based on property tax revenues and transfers from other funds. Remaining balances are maintained to meet contingencies and to make certain that the next year’s debt service payments may be met in a timely manner. The fund balance should not fall below 8.33% (one month) of average budgeted expenditures (in line with IRS guidelines). 19. INTERNAL CONTROLS 19.1. WRITTEN PROCEDURES Wherever possible, written procedures will be established and maintained by the Finance Department for all functions involving purchasing, cash handling and/or accounting throughout the City. These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement. 19.2. DEPARTMENT DIRECTORS’ RESPONSIBILITIES Department Directors are the City Manager Designee for their department. The Finance Director also serves as the Chief Financial Officer’s designee. Each department Director is responsible for ensuring that good internal controls are followed throughout his or her Department, that all Fiscal Services Department directives or internal controls are implemented, and that all independent auditor internal control 315 recommendations are addressed. Departments will develop and periodically update written internal control procedures. 19.3. INTERNAL REVIEWS/AUDITS The Finance Department will complete a review/audit of any department or procedure as directed by the Chief Financial Officer. Audits of petty cash and cash receipts will be randomly scheduled and conducted on an annual basis. 316 Appendix G-1 Land Area and General Statistics (as of July 2021) Date incorporated:October, 1938 Date first charter adopted:October, 1938 Date present charter adopted:May, 1992 Date of last charter amendment:November, 2018 Form of government:Council-Manager Elections: Total registered voters* (November 2020):58,492 Registered voters voting in last municipal election (November 2020):40,670 % of registered voters voting in last municipal election (November 2020):69.53% Miles of streets Centerline Miles (CoCS, TXDoT, TAMU, Private & County)582.11 Centerline Miles maintained by City 351.68 * Number of registered voters may include college students, active military personnel, etc. 0.00 10.00 20.00 30.00 40.00 50.00 60.00 1938 1940 1950 1960 1970 1980 1995 2010 2020 2021 Area in Square Miles 317 Population 2021 *125,886 Count 2020 123,761 2019 122,738 2018 119,871 2017 117,686 2016 109,895 2015 106,465 2010 93,583 2000 67,890 1990 52,456 1980 37,296 1970 17,676 1960 11,396 Sex and Age Male 51.0% Female 49.0% Under 5 years ##5.3% 5 to 9 years ##5.3% 10 to 14 years ##3.7% 15 to 19 years ##13.8% 20 to 24 years ##27.2% 25 to 34 years ##13.7% 35 to 44 years ##10.9% 45 to 54 years ##6.5% 55 to 59 years ##3.7% 60 to 64 years ##2.8% 65 to 74 years ##4.6% 75 to 84 years ##1.7% 85 years and older ##0.9% Median Age 23.6 Race White ##66.0% Black or African American ##6.9% Hispanic or Latino ##15.0% American Indian and Alaska Native ##0.1% Asian ##9.3% Native Hawaiian and Other Pacific Islander ##0.1% Some other race 52 0.1% Two or more races ##2.7% Appendix G‐2 Population and Demographic Estimates Source: U.S. Census Bureau, 2019 American Community Survey * Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of Planning and Development Services as of July 2021. 318 TOTAL NUMBER NUMBER PERCENT YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED 2012 49,095 46,554 2,541 5.2% 2013 50,998 48,513 2,485 4.9% 2014 52,092 50,007 2,085 4.0% 2015 54,834 53,098 1,736 3.2% 2016 56,997 55,062 1,935 3.4% 2017 58,042 56,261 1,781 3.1% 2018 60,167 58,454 1,713 2.8% 2019 61,507 59,812 1,695 2.8% 2020 60,194 57,208 2,986 5.0% 2021*61,354 59,045 2,640 4.3% Appendix G-3 Primary Labor Force for College Station 2012 - 2021 Source: Texas Workforce Commission * Data reflects labor force and employment through July 2021. 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 40,000 42,000 44,000 46,000 48,000 50,000 52,000 54,000 56,000 58,000 60,000 62,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021* Total Labor Force and Unemployment TOTAL LABOR FORCE PERCENT UNEMPLOYED 319 Civilian Labor Force Occupations for College Station Civilian employed population 16 years and over:##Management, professional, and related occupations ##51.3% Service occupations ##16.2% Sales and office occupations ##21.2% Construction, extraction, maintenance and repair occupations ##4.0% Production, transportation, and material moving occupations ##7.4% Source: U.S. Census Bureau, 2019 American Community Survey 5-year Estimate Households Less than $10,000 ##15.5% $10,000 to $14,999 ##5.8% $15,000 to $24,999 ##11.1% $25,000 to $34,999 ##9.2% $35,000 to $49,999 ##11.2% $50,000 to $74,999 ##12.4% $75,000 to $99,999 ##10.9% $100,000 to $149,999 ##12.5% $150,000 to $199,999 ##5.1% $200,000 or more ##6.3% Median household income (dollars)$45,820 Mean household income (dollars)$73,853 Families Less than $10,000 ##5.9% $10,000 to $14,999 ##2.0% $15,000 to $24,999 ##5.4% $25,000 to $34,999 ##6.9% $35,000 to $49,999 ##8.9% $50,000 to $74,999 ##14.2% $75,000 to $99,999 ##14.1% $100,000 to $149,999 ##21.2% $150,000 to $199,999 ##9.4% $200,000 or more ##12.1% Median family income (dollars)$86,076 Mean family income (dollars)$112,327 Non-family Households Median household income (dollars)$24,442 Mean household income (dollars)$36,691 Mean travel time to work (minutes)17 Source: U.S. Census Bureau, 2019 American Community Survey 5-year Estimate (in 2019 Inflation-Adjusted Dollars) Appendix G-4 Economic Characteristics Income and Benefits for College Station 320 U N I V E R S I T Y Y E A R E N R O L L M E N T 2 012 50,2 2 7 2 013 53,548 2 014 56,948 2 015 58,993 2 016 60,898 2 017 63,2 87 2 018 64,12 6 2 019 64,300 2 02 0 65,684 Source: Tex as A&M U niversity DARS Enrollment Profile database. A p p e n d i x G - 5 T e x a s A & M U n i v e r s i t y E n r o l l m e n t 44,000 49,000 54,000 59,000 64,000 T A M U E n r o l l m e n t Established in 1876, Tex as A&M U niversity became the first public higher education institution in Tex as. The College Station campus posted a Fall 2 02 0 enrollment of 65,684;remaining the largest university in Tex as and among national leaders. Students are enrolled in one of 10 colleges and 75 departments. Tex as A&M has the largest engineering school in the U .S. 321 Appendix G-6 City of College Station Principal Taxpayers Percent of 2021 Total Assessed College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation FujiFilm Diosynth Biotech TX LLC Biotechnology $130,798,742 1.32% Sterling-A&M High Rise LLC Housing 62,231,467 0.63% CPP College Station I, LLC Housing 60,789,498 0.61% The Standard at College Station LLC Apartments 60,417,818 0.61% Northpoint Crossing Residential I Owner LLC Housing 51,802,000 0.52% Northpoint Crossing Residential II Owner LLC Housing 51,802,000 0.52% Culpepper Family LP Apartments 51,242,354 0.52% Weinberg Israel Housing 51,009,683 0.51% SW Meadows Point, LP Housing 48,315,144 0.49% Century Square Commercial Venture LLC Mixed Use Retail 46,632,821 0.47% $615,041,527 6.20% Top 5 Commercial Taxpayers *Type of Business Assessed Valuation Valuation Century Square Commercial Venture LLC Mixed Use Retail $46,632,821 0.47% Post Oak Mall - College Station LLC Retail 38,578,473 0.39% HEB;H E Butt Store Prop CO #1 Retail 35,554,633 0.36% Wal-Mart Real Estate Business Trust Retail 34,156,494 0.34% Brixmor Holdings Commercial Real Estate 28,339,339 0.29% $183,261,760 1.85% Top 5 Industrial Taxpayers *Type of Business Assessed Valuation Valuation FujiFilm Diosynth Biotech TX LLC Biotechnology $130,798,742 1.32% Dealer Computer Services Inc.Retail 22,864,010 0.23% AT&T Mobility LLC Telecommunications 5,469,753 0.06% Crown Castle Fiber LLC Telecommunications 4,584,396 0.05% Lawson Properties INC Industrial Real Estate 4,431,576 0.04% $168,148,477 1.69% Source: Brazos County Appraisal District *Taxpayers may own additional land that is not classified as commercial or industrial therefore the value is not picked up on the commercial and industrial value report. 322 Total Value Year Permits Value Permits Value Permits Value Permits Value 2012 1,208 149,737,218$ 325 67,478,910$ 1,533 217,216,128$ 2013 1,030 145,142,757$ 333 67,516,132$ 1,363 212,658,889$ 2014 1,167 211,909,494$ 338 67,570,229$ 1,505 279,479,723$ 2015 1,687 206,336,883$ 294 78,209,095$ 1,981 284,545,978$ 2016 1,813 326,155,478$ 233 207,834,013$ 2,046 533,989,491$ 2017 1,190 257,998,990$ 208 170,405,189$ 1,398 428,404,179$ 2018 1,953 177,627,344$ 461 103,143,722$ 2,414 280,771,066$ 2019 486 110,629,289$ 86 110,560,154$ 963 66,194,830$ 1,535 287,384,273$ 2020 610 163,258,092$ 82 110,560,154$ 656 43,131,547$ 1,348 316,949,793$ 2021**370 94,093,075$ 46 138,130,165$ 988 25,852,763$ 1,404 258,076,003$ ** Year-to-date totals through June 2021 Source:The City of College Station, Planning and Development Services ** Year-to-date totals through June 2021 Appendix G-7 City of College Station Construction Permits Last Ten Calendar Years Other Construction* * Starting in 2019, all new pools, remodels/renovations, new roofs, demolitions, slab only and other improvements are reported under "Other Construction". These permits were previously reported under Residential and Commercial. Commercial Construction Residential Construction In April of FY15, Planning and Development Services migrated to new software called TrakIt. Reporting capabilities for TrakIt differ from reporting capabilities from the previous software. P&DS prepared estimates based on the capababilities of the new software for the months after the transition. Estimates may differ slighly from Newsletter totals published on the CS website. 0 500 1,000 1,500 2,000 2,500 3,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021** Construction Permits (Calendar Year) Residential Commercial Other 323 PARK NAME TYPESTATUSACREAGEPARK ZONEPARKING SPACESPLAY UNITSEXERCISE STATIONPAVED TRAILUNPAVED TRAILOPEN SPACEPAVILIONPICNIC UNITPONDRESTROOMSHELTERSOCCER FIELDSOFTBALL FIELDBASEBALL FIELDBASKETBALL COURTSWIMMING POOLTENNIS COURTVOLLEYBALL COURTSPLASH PADAnderson Neighborhood Developed 8.96 6 33 1 No Yes No Yes No Yes No Yes Yes No No No Yes No No No No Art & Myra Bright Neighborhood Developed 69.75 4 0 2 No Yes No Yes No Yes No No Yes No No No No No No No No Barracks II Neighborhood Developed 8.39 15 6 0 Yes Yes No No No Yes No No Yes No No No Yes No No Yes No Bee Creek Community Developed 44.60 6 0 4 No Yes Yes Yes Yes Yes No Yes Yes No Yes No No Yes Yes Yes No Billie Madely Neighborhood Developed 5.07 2 2 0 No No Yes No No No No No No No No No No No No No No Brian Bachmann Community Developed 42.44 5 566 1 No No No Yes Yes Yes No Yes Yes Yes No Yes Yes Yes Yes Yes No Bridgewood Neighborhood Developed 1.35 13 0 0 No Yes No No No Yes No No No No No No No No No No No Brison Neighborhood Developed 8.08 6 10 0 No Yes No Yes No No No No No No No No No No No No No Brothers Pond Neighborhood Developed 16.28 5 0 2 Yes Yes No Yes No Yes Yes No Yes No No No Yes No No No No Carter's Crossing Neighborhood Developed 8.54 4 0 0 No Yes No No No Yes No No Yes No No No No No No No No Castlegate Neighborhood Developed 8.26 13 0 2 Yes Yes No Yes No Yes Yes No Yes No No No Yes No Yes No No Castlerock Neighborhood Developed 76.70 10 0 3 No Yes No Yes No Yes No No Yes No No No No No No No No College Station Cemetery Cemetery Developed 19.42 6 0 0 No No No No No No Yes No No No No No No No No No No Cove of Nantucket Neighborhood Developed 3.32 12 0 0 No Yes No No No No No No No No No No No No No No No Creek View Neighborhood Developed 6.94 10 0 1 Yes Yes No Yes No Yes No No Yes No No No No No No No No Crescent Pointe Neighborhood Developed 5.07 4 0 0 Yes Yes No No No No No No No No No No No No No No No Cy Miller Neighborhood Developed 2.76 3 0 0 No Yes No Yes No Yes Yes No Yes No No No No No No No No Eastgate Neighborhood Developed 2.28 2 0 0 No No No Yes No No No No No No No No No No No No No Edelweiss Neighborhood Developed 10.89 5 11 2 No Yes No Yes No Yes No No Yes No No No Yes No No Yes No Edelweiss Gartens Neighborhood Developed 14.10 10 0 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No Emerald Forest Neighborhood Developed 4.84 8 0 1 No Yes No No No Yes No No No No No No Yes No No No No Etonbury Neighborhood Developed 1.13 13 0 0 No Yes No Yes No Yes No No Yes No No No No No No No No First Down Neighborhood Developed 0.97 16 0 0 No Yes No No No No Yes No No No No No No No No No No Gabbard Neighborhood Developed 10.73 6 0 2 No Yes No Yes No Yes Yes No Yes No No No No No No No No Georgie K Fitch Neighborhood Developed 11.12 5 0 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No Greens Prairie Reserve Neighborhood Developed 7.05 12 0 0 No Yes No No No No No No No No No No No No No No No Headlake (Former Greenway)Neighborhood Undeveloped 11.94 8 0 0 Huntington Trail Neighborhood Undeveloped 18.08 9 0 0 Jack & Dorothy Miller Neighborhood Developed 9.96 5 0 4 No Yes No Yes No Yes No No Yes No No No Yes No No No No John Crompton Community Developed 14.48 7 50 1 No Yes No No Yes Yes Yes Yes Yes No No No Yes No No No No Lemontree Community Developed 17.30 6 38 1 No Yes No Yes No Yes No Yes No No Yes No Yes No No No No Lick Creek Community Developed 523.41 11 60 0 No Yes Yes No No Yes No Yes Yes No No No No No No No No Lions Neighborhood Developed 1.42 2 10 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No Longmire Neighborhood Developed 3.24 5 0 0 No Yes No No No Yes No No No No No No No No No No No Luther Jones Neighborhood Developed 1.56 6 0 0 No No No Yes No No No No No No Yes No No No No No No MD Wheeler Ph2 Neighborhood Undeveloped 2.69 9 0 0 Memorial Cemetery Cemetery Developed 56.58 16 23 0 No No No No No No Yes No No No No No No No No No No Merry Oaks Neighborhood Developed 4.50 2 0 2 No Yes No Yes No Yes No No No No No No Yes No No No No Midtown Reserve Neighborhood Developed 9.13 9 0 0 No Yes No No No No No No No No No No No No No No No Northgate Neighborhood Developed 1.87 1 0 0 No Yes No Yes No Yes No No Yes No No No No No No No No Oaks Community Developed 7.94 2 0 1 No Yes No Yes Yes Yes No Yes Yes No No No Yes No No Yes No Parkway Neighborhood Developed 2.34 2 0 2 No Yes No Yes No Yes No No No No No No No No No No No Pebble Creek Neighborhood Developed 10.74 11 0 5 No Yes No Yes No No No No No No No No No No No No No Phillips Neighborhood Developed 3.97 13 0 0 No Yes No No No Yes No No Yes No No No No No No No No Reatta Meadows Neighborhood Developed 3.00 10 0 4 Yes Yes No Yes No Yes No No Yes No No No No No No No No Richard Carter Neighborhood Developed 7.31 2 0 0 No Yes No Yes No Yes No No Yes No No No No No No No No Sandstone Neighborhood Developed 15.65 8 48 1 Yes Yes No Yes No Yes No No Yes No No No Yes No No No No Smith Tract Neighborhood Undeveloped 78.48 4 0 0 Sonoma Neighborhood Undeveloped 6.79 10 0 0 Southern Oaks Neighborhood Developed 14.89 10 0 2 No Yes Yes Yes No Yes No No Yes No No No Yes No No No No Southern Pointe Neighborhood Undeveloped 10.61 0 0 Southland (Former Greenway) Neighborhood Undeveloped 1.45 6 0 0 Southwest Neighborhood Developed 8.50 6 0 0 Yes Yes No No No Yes Yes No Yes No No No No No No No No Steeplechase Community Developed 11.62 5 0 2 No Yes No Yes No Yes No No Yes No No No Yes No No No No Stephen C Beachy Central Community Developed 105.98 3 297 8 Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes No Yes Yes Yes Summit Crossing Neighborhood Undeveloped 9.32 4 0 0 Texas Independence Ballpark Community Undeveloped 69.12 9 0 0 Thomas Neighborhood Developed 11.20 2 19 5 Yes Yes No Yes No Yes No No Yes No No No Yes No Yes No No University Community Developed 21.04 2 0 2 No Yes No Yes No Yes Yes No Yes No No No No No No No No Veterans Park & Athletic Comp.Community Developed 148.75 4 1419 13 No Yes No Yes Yes Yes No Yes Yes Yes Yes No No No No No No W A Tarrow Community Developed 23.94 6 319 6 No Yes No Yes No Yes No Yes Yes No No Yes Yes No No No Yes Wallace Lake Neighborhood Developed 1.84 13 20 0 Yes Yes No Yes No No No No No No No No No No No No No Wildwood Neighborhood Developed 30.23 11 0 0 No Yes No No No No No No No No No No No No No No No Windwood Neighborhood Developed 1.43 4 0 2 No Yes No Yes No Yes No No Yes No No No No No No No No Wolf Pen Creek Community Developed 63.74 3 177 3 Yes Yes No Yes Yes Yes Yes Yes Yes No No No No No No No No Woodcreek Neighborhood Developed 6.57 8 0 1 No Yes No No No Yes No No No No No No Yes No No Yes No Woodland Hills Neighborhood Developed 125.56 9 0 3 No Yes No Yes No Yes No No Yes No No No No No No No No Total (Neighborhood)52 706.87 5.72 Total (Community)13 1094.35 8.85 Total (Cemetery)2 76.01 Total (Developed)58 Total (Undeveloped)9 Grand Total*65 65 1801.22 14.57 * Cemeteries are not included in totals * Southern Pointe is outside city limits Acreage per 1,000 residents Acreage per 1,000 residents Appendix G-8 Parks System Inventory 324 General Gov't Dept Fiscal Services Dept Police Dept Fire Dept Planning & Dev Dept Public Works Dept Comm Services Dept Electric Dept Water Dept Waste- water Dept Parks & Rec Dept IT Dept Governmental Funds Major Governmental Funds General Fund X Debt Service Fund X Non-Major Governmental Funds Economic Development Fund X Efficiency Time Payment Fund X X Spring Creek Local Government Fund X Capital Projects Funds General Gov't Projects Fund X Parks Projects Fund Streets Projects Fund X Special Revenue Funds Hotel Tax Fund X X X Community Development Fund X X Roadway Maintenance Fund X Wolf Pen Creek TIF Fund X System-wide Water Impact Fee Fund X System-wide WW Impact Fee Fund X Court Technology Fee Fund Court Security Fee Fund X Juvenile Case Manager Fee Fund X Truancy Prevention Fee Fund Police Seizure Fund X Parkland Dedication Funds X Sidewalk Zone Funds X Memorial Cemetery Fund X TX Ave Cemetery Endow. Fund X Memorial Cem Endow. Fund X Public, Ed & Gov't Fee Fund X East Med Dist TIRZ #19 X Dartmouth Synthetic TIRZ X R E Meyer Fund X Drainage Utility Fund X Roadway Impact Fee Funds X Fun For All Playground Fund X Federal Relief Fund X Enterprise Funds Major Enterprise Funds** Electric Fund X Water Fund X Wastewater Fund X Non-Major Enterprise Funds Solid Waste Fund X Northgate Parking Fund X Capital Projects Funds Electric Projects Fund X Water Projects Fund X X Wastewater Projects Fund X X X Internal Service Funds Insurance Funds X Fleet Replacement Fund X X IT Replacement Fund X X Equipment Replacement Fund X X Fleet Maintenance Fund X X Utility Customer Service Fund X X ** Included with the Major Enterprise Funds are each utilities' respective Risk Mitigation Fund. Appendix G-9 City of College StationFund/Dept Relationship Matrix* *In many cases, the City Funds above are associated with multiple Departments. The relationships notated above are intended to reflect the Department(s) that is/are primarily responsible for the majority of the activity within the Fund. 325 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2010 (Refunding) PRINCIPAL - $37,150,000 Refunding of Series 2000 (URB), 2001 (GOB, CO & URB) and 2002 (GOB, CO & URB) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 1,035,000 4.000% 20,700 1,055,700 1,055,700 Interest 20,700 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 PRINCIPAL - $9,020,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 360,000 5.000% 123,259 483,259 8-15-22 114,259 114,259 597,519 5,245,000 2-15-23 375,000 5.000% 114,259 489,259 8-15-23 104,884 104,884 594,144 4,870,000 2-15-24 395,000 5.000% 104,884 499,884 8-15-24 95,009 95,009 594,894 4,475,000 2-15-25 420,000 5.000% 95,009 515,009 8-15-25 84,509 84,509 599,519 4,055,000 2-15-26 440,000 4.000% 84,509 524,509 8-15-26 75,709 75,709 600,219 3,615,000 2-15-27 455,000 4.000% 75,709 530,709 8-15-27 66,609 66,609 597,319 3,160,000 2-15-28 475,000 4.000% 66,609 541,609 8-18-28 57,109 57,109 598,719 2,685,000 2-15-29 495,000 4.125% 57,109 552,109 8-15-29 46,900 46,900 599,009 2,190,000 2-15-30 510,000 4.250% 46,900 556,900 8-15-30 36,063 36,063 592,963 1,680,000 2-15-31 540,000 4.250% 36,063 576,063 8-15-31 24,588 24,588 600,650 1,140,000 2-15-32 560,000 4.250% 24,588 584,588 8-15-32 12,688 12,688 597,275 580,000 2-15-33 580,000 4.375% 12,688 592,688 592,688 Interest 1,559,916 *Denotes bifurcated maturity. DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2013 Refunding PRINCIPAL - $11,740,000 Refunding of Series 2005 (GOB, CO & URB) and portion of 2005A (URB) PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 1,055,000 5.000% 115,625 1,170,625 8-15-22 89,250 89,250 1,259,875 3,570,000 2-15-23 1,120,000 5.000% 89,250 1,209,250 8-15-23 61,250 61,250 1,270,500 2,450,000 2-15-24 1,190,000 5.000% 61,250 1,251,250 8-15-24 31,500 31,500 1,282,750 1,260,000 2-15-25 1,260,000 5.000% 31,500 1,291,500 1,291,500 Interest 479,625 *Denotes bifurcated maturity. Streets Capital Projects - $6,525,000 and Parks Capital Projects - $2,725,000 *Due to the premium and discount received on this debt issue, the City only had to issue $9,020,000 in bonds. Total debt proceeds received were $9,250,000. A premium of $230,000 was paid to the City. Appendix H - Debt Service Schedules 326 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 PRINCIPAL - $12,695,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 550,000 3.000% 189,188 739,188 8-15-22 180,938 180,938 920,125 8,830,000 2-15-23 570,000 5.000% 180,938 750,938 8-15-23 166,688 166,688 917,625 8,260,000 2-15-24 600,000 5.000% 166,688 766,688 8-15-24 151,688 151,688 918,375 7,660,000 2-15-25 630,000 5.000% 151,688 781,688 8-15-25 135,938 135,938 917,625 7,030,000 2-15-26 665,000 5.000% 135,938 800,938 8-15-26 119,313 119,313 920,250 6,365,000 2-15-27 695,000 4.000%119,313 814,313 8-15-27 105,413 105,413 919,725 5,670,000 2-15-28 720,000 4.000%105,413 825,413 8-18-28 91,013 91,013 916,425 4,950,000 2-15-29 750,000 4.000%91,013 841,013 8-15-29 76,013 76,013 917,025 4,200,000 2-15-30 780,000 4.000%76,013 856,013 8-15-30 60,413 60,413 916,425 3,420,000 2-15-31 810,000 3.500%60,413 870,413 8-15-31 46,238 46,238 916,650 2,610,000 2-15-32 840,000 3.500%46,238 886,238 8-15-32 31,538 31,538 917,775 1,770,000 2-15-33 870,000 3.500%31,538 901,538 8-15-33 16,313 16,313 917,850 900,000 2-15-34 900,000 3.625%16,313 916,313 916,313 Interest 2,552,188 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2014 Refunding PRINCIPAL - $23,170,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 1,740,000 3.000% 225,975 1,965,975 8-15-22 199,875 199,875 2,165,850 7,995,000 2-15-23 1,825,000 5.000% 199,875 2,024,875 8-15-23 154,250 154,250 2,179,125 6,170,000 2-15-24 1,940,000 5.000% 154,250 2,094,250 8-15-24 105,750 105,750 2,200,000 4,230,000 2-15-25 2,055,000 5.000% 105,750 2,160,750 8-15-25 54,375 54,375 2,215,125 2,175,000 2-15-26 2,175,000 5.000% 54,375 2,229,375 2,229,375 Interest 1,254,475 Streets Capital Projects - $7,610,000, Facility Capital Projects - $500,000 and Parks Capital Projects - $5,580,000 *Due to the premium and discount received on this debt issue, ta total of $12,695,000 in bonds was issued. Total debt proceeds received were $13,690,000. A premium of $995,000 was paid to the City. Refunding of Series 2006 (GOB, CO & URB) and portion of 2005A (URB) 327 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2016 PRINCIPAL - $8,265,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 345,000 5.000%111,363 456,363 8-15-22 102,738 102,738 559,100 6,435,000 2-15-23 360,000 5.000%102,738 462,738 8-15-23 93,738 93,738 556,475 6,075,000 2-15-24 380,000 5.000%93,738 473,738 8-15-24 84,238 84,238 557,975 5,695,000 2-15-25 400,000 5.000%84,238 484,238 8-15-25 74,238 74,238 558,475 5,295,000 2-15-26 420,000 5.000%74,238 494,238 8-15-26 63,738 63,738 557,975 4,875,000 2-15-27 435,000 2.000%63,738 498,738 8-15-27 59,388 59,388 558,125 4,440,000 2-15-28 445,000 2.125%59,388 504,388 8-15-28 54,659 54,659 559,047 3,995,000 2-15-29 455,000 2.250%54,659 509,659 8-15-29 49,541 49,541 559,200 3,540,000 2-15-30 465,000 2.375%49,541 514,541 8-15-30 44,019 44,019 558,559 3,075,000 2-15-31 475,000 2.500%44,019 519,019 8-15-31 38,081 38,081 557,100 2,600,000 2-15-32 490,000 2.625%38,081 528,081 8-15-32 31,650 31,650 559,731 2,110,000 2-15-33 505,000 3.000%31,650 536,650 8-15-33 24,075 24,075 560,725 1,605,000 2-15-34 520,000 3.000%24,075 544,075 8-15-34 16,275 16,275 560,350 1,085,000 2-15-35 535,000 3.000%16,275 551,275 8-15-35 8,250 8,250 559,525 550,000 2-15-36 550,000 3.000%8,250 558,250 558,250 Interest 1,600,613 . DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2016 Refunding PRINCIPAL - $32,625,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 3,055,000 5.000%493,675 3,548,675 8-15-22 417,300 417,300 3,965,975 20,420,000 2-15-23 3,245,000 5.000%417,300 3,662,300 8-15-23 336,175 336,175 3,998,475 17,175,000 2-15-24 3,415,000 5.000%336,175 3,751,175 8-15-24 250,800 250,800 4,001,975 13,760,000 2-15-25 3,620,000 5.000%250,800 3,870,800 8-15-25 160,300 160,300 4,031,100 10,140,000 2-15-26 3,830,000 5.000%160,300 3,990,300 8-15-26 64,550 64,550 4,054,850 6,310,000 2-15-27 3,990,000 2.000%64,550 4,054,550 8-15-27 24,650 24,650 4,079,200 2,320,000 2-15-28 2,320,000 2.125%24,650 2,344,650 2,344,650 Interest 3,001,225 Street Projects - $4,600,000 and Library Expansion - $4,185,000 *Due to the premium and discount received on this debt issue, a total of $8,265,000 in bonds was issued. Total debt proceeds received were $8,785,000. A premium of $520,000 was paid to the City. Refunding of Series 2006 (GOB), Series 2007 (GOB, CO and URB), and portions of Series 2008 (GOB and CO) 328 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2017 PRINCIPAL - $17,390,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 640,000 5.000%257,603 897,603 8-15-22 241,603 241,603 1,139,206 13,570,000 2-15-23 675,000 5.000%241,603 916,603 8-15-23 224,728 224,728 1,141,331 12,895,000 2-15-24 710,000 5.000%224,728 934,728 8-15-24 206,978 206,978 1,141,706 12,185,000 2-15-25 745,000 5.000%206,978 951,978 8-15-25 188,353 188,353 1,140,331 11,440,000 2-15-26 780,000 5.000%188,353 968,353 8-15-26 168,853 168,853 1,137,206 10,660,000 2-15-27 825,000 5.000%168,853 993,853 8-15-27 148,228 148,228 1,142,081 9,835,000 2-15-28 855,000 3.000%148,228 1,003,228 8-15-28 135,403 135,403 1,138,631 8,980,000 2-15-29 880,000 3.000%135,403 1,015,403 8-15-29 122,203 122,203 1,137,606 8,100,000 2-15-30 910,000 3.000%122,203 1,032,203 8-15-30 108,553 108,553 1,140,756 7,190,000 2-15-31 940,000 3.000%108,553 1,048,553 8-15-31 94,453 94,453 1,143,006 6,250,000 2-15-32 965,000 3.000%94,453 1,059,453 8-15-32 79,978 79,978 1,139,431 5,285,000 2-15-33 995,000 3.000%79,978 1,074,978 8-15-33 65,053 65,053 1,140,031 4,290,000 2-15-34 1,025,000 3.000%65,053 1,090,053 8-15-34 49,678 49,678 1,139,731 3,265,000 2-15-35 1,055,000 3.000%49,678 1,104,678 8-15-35 33,853 33,853 1,138,531 2,210,000 2-15-36 1,085,000 3.000%33,853 1,118,853 8-15-36 17,578 17,578 1,136,431 1,125,000 2-15-37 1,125,000 3.125%17,578 1,142,578 1,142,578 Interest 4,028,597 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2017 Refunding PRINCIPAL - $13,295,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 2-15-22 1,355,000 5.000%293,875 1,648,875 8-15-22 260,000 260,000 1,908,875 11,940,000 2-15-23 1,445,000 5.000%260,000 1,705,000 8-15-23 223,875 223,875 1,928,875 10,495,000 2-15-24 1,525,000 5.000%223,875 1,748,875 8-15-24 185,750 185,750 1,934,625 8,970,000 2-15-25 1,620,000 5.000%185,750 1,805,750 8-15-25 145,250 145,250 1,951,000 7,350,000 2-15-26 1,705,000 5.000%145,250 1,850,250 8-15-26 102,625 102,625 1,952,875 5,645,000 2-15-27 1,795,000 5.000%102,625 1,897,625 8-15-27 57,750 57,750 1,955,375 3,850,000 2-15-28 1,890,000 3.000%57,750 1,947,750 8-15-28 29,400 29,400 1,977,150 1,960,000 2-15-29 1,960,000 3.000%29,400 1,989,400 1,989,400 Interest 2,303,175 Street Projects - $13,690,000 and Library Expansion - $3,700,000 *Due to the premium and discount received on this debt issue, a total of $16,505,000 in bonds was issued. Total debt proceeds received were $17,390,000. A premium of $885,000 was paid to the City. Refunding of Series 2009 (GOB and CO) 329 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2020 Refunding PRINCIPAL - $15,355,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 13,145,000 2-15-22 1,150,000 5.000% 357,375 1,507,375 8-15-22 328,625 328,625 1,836,000 13,145,000 2-15-23 1,235,000 5.000% 328,625 1,563,625 8-15-23 297,750 297,750 1,861,375 11,910,000 2-15-24 1,335,000 5.000% 297,750 1,632,750 8-15-24 264,375 264,375 1,897,125 10,575,000 2-15-25 1,420,000 5.000% 264,375 1,684,375 8-15-25 228,875 228,875 1,913,250 9,155,000 2-15-26 1,515,000 5.000% 228,875 1,743,875 8-15-26 191,000 191,000 1,934,875 7,640,000 2-15-27 1,615,000 5.000% 191,000 1,806,000 8-15-27 150,625 150,625 1,956,625 6,025,000 2-15-28 1,720,000 5.000% 150,625 1,870,625 8-15-28 107,625 107,625 1,978,250 4,305,000 2-15-29 1,830,000 5.000% 107,625 1,937,625 8-15-29 61,875 61,875 1,999,500 2,475,000 2-15-30 1,955,000 5.000% 61,875 2,016,875 8-15-30 13,000 13,000 2,029,875 520,000 2-15-31 520,000 5.000% 13,000 533,000 533,000 Interest 3,644,875 DEBT SERVICE SCHEDULE OF REQUIREMENTS G.O.B. SERIES 2020-A Refunding PRINCIPAL - $15,355,000 PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 16,930,000 2-15-22 2,820,000 1.290% 109,199 2,929,199 8-15-22 91,010 91,010 3,020,208 14,110,000 2-15-23 2,865,000 1.290% 91,010 2,956,010 8-15-23 72,530 72,530 3,028,540 11,245,000 2-15-24 2,095,000 1.290% 72,530 2,167,530 8-15-24 59,018 59,018 2,226,548 9,150,000 2-15-25 1,090,000 1.290% 59,018 1,149,018 8-15-25 51,987 51,987 1,201,005 8,060,000 2-15-26 1,105,000 1.290% 51,987 1,156,987 8-15-26 44,860 44,860 1,201,847 6,955,000 2-15-27 1,120,000 1.290% 44,860 1,164,860 8-15-27 37,636 37,636 1,202,496 5,835,000 2-15-28 1,130,000 1.290% 37,636 1,167,636 8-15-28 30,347 30,347 1,197,983 4,705,000 2-15-29 1,155,000 1.290% 30,347 1,185,347 8-15-29 22,898 22,898 1,208,245 3,550,000 2-15-30 1,170,000 1.290% 22,898 1,192,898 8-15-30 15,351 15,351 1,208,249 2,380,000 2-15-31 1,180,000 1.290% 15,351 1,195,351 8-15-31 7,740 7,740 1,203,091 1,200,000 2-15-32 1,200,000 7,740 1,207,740 1,207,740 Interest 975,950 Refunding of Series 2010 (GOB and CO); Series 2011 (CO) Refunding of Series 2012 (GOB and CO) 330 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2013 PRINCIPAL - $10,230,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 7,030,000 2-15-22 470,000 4.000% 142,072 612,072 8-15-22 132,672 132,672 744,744 6,560,000 2-15-23 490,000 4.000% 132,672 622,672 8-15-23 122,872 122,872 745,544 6,070,000 2-15-24 510,000 3.250% 122,872 632,872 8-15-24 114,584 114,584 747,456 5,560,000 2-15-25 525,000 3.500% 114,584 639,584 8-15-25 105,397 105,397 744,981 5,035,000 2-15-26 540,000 4.000% 105,397 645,397 8-15-26 94,597 94,597 739,994 4,495,000 2-15-27 565,000 4.000% 94,597 659,597 8-15-27 83,297 83,297 742,894 3,930,000 2-15-28 590,000 4.000% 83,297 673,297 8-15-28 71,497 71,497 744,794 3,340,000 2-15-29 615,000 4.125% 71,497 686,497 8-15-29 58,813 58,813 745,309 2,725,000 2-15-30 640,000 4.250% 58,813 698,813 8-15-30 45,213 45,213 744,025 2,085,000 2-15-31 665,000 4.250% 45,213 710,213 8-15-31 31,081 31,081 741,294 1,420,000 2-15-32 695,000 4.250% 31,081 726,081 8-15-32 16,313 16,313 742,394 725,000 2-15-33 725,000 4.500% 16,313 741,313 741,313 Interest 1,894,741 Electric Projects - $8,250,000 and Wastewater Projects - $2,000,000 *Due to the premium and discount received on this debt issue, the City only had to issue $10,230,000 in bonds. Total debt proceeds received were $10,250,000. A premium of $20,000 was paid to the City. 331 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2014 PRINCIPAL - $34,005,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 22,760,000 2-15-22 1,825,000 5.000% 569,000 2,394,000 8-15-22 523,375 523,375 2,917,375 20,935,000 2-15-23 1,920,000 5.000% 523,375 2,443,375 8-15-23 475,375 475,375 2,918,750 19,015,000 2-15-24 2,025,000 5.000% 475,375 2,500,375 8-15-24 424,750 424,750 2,925,125 16,990,000 2-15-25 1,345,000 5.000% 424,750 1,769,750 8-15-25 391,125 391,125 2,160,875 15,645,000 2-15-26 1,410,000 5.000% 391,125 1,801,125 8-15-26 355,875 355,875 2,157,000 14,235,000 2-15-27 1,480,000 5.000% 355,875 1,835,875 8-15-27 318,875 318,875 2,154,750 12,755,000 2-15-28 1,560,000 5.000% 318,875 1,878,875 8-15-28 279,875 279,875 2,158,750 11,195,000 2-15-29 1,640,000 5.000% 279,875 1,919,875 8-15-29 238,875 238,875 2,158,750 9,555,000 2-15-30 1,730,000 5.000% 238,875 1,968,875 8-15-30 195,625 195,625 2,164,500 7,825,000 2-15-31 1,815,000 5.000% 195,625 2,010,625 8-15-31 150,250 150,250 2,160,875 6,010,000 2-15-32 1,905,000 5.000% 150,250 2,055,250 8-15-32 102,625 102,625 2,157,875 4,105,000 2-15-33 2,000,000 5.000% 102,625 2,102,625 8-15-33 52,625 52,625 2,155,250 2,105,000 2-15-34 2,105,000 5.000% 52,625 2,157,625 Interest 7,587,500 . IT Projects - $5,105,000; Street Projects - $6,940,000 Electric Projects - $8,750,000, Water Projects- $6,500,000 and Wastewater Projects - $11,400,000 *Due to the premium and discount received on this debt issue, $34,005,000 in bonds were issued. Total debt proceeds received were $38,695,000. A premium of $4,690,000 was paid to the City. 332 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2016 PRINCIPAL - $25,720,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 19,230,000 2-15-22 1,260,000 5.000%349,984 1,609,984 8-15-22 318,484 318,484 1,928,469 17,970,000 2-15-23 1,315,000 5.000%318,484 1,633,484 8-15-23 285,609 285,609 1,919,094 16,655,000 2-15-24 1,390,000 5.000%285,609 1,675,609 8-15-24 250,859 250,859 1,926,469 15,265,000 2-15-25 1,460,000 4.000%250,859 1,710,859 8-15-25 214,359 214,359 1,925,219 13,805,000 2-15-26 1,535,000 2.000%214,359 1,749,359 8-15-26 175,984 175,984 1,925,344 12,270,000 2-15-27 1,085,000 2.250%175,984 1,260,984 8-15-27 154,284 154,284 1,415,269 11,185,000 2-15-28 1,115,000 2.375%154,284 1,269,284 8-15-28 143,134 143,134 1,412,419 10,070,000 2-15-29 1,140,000 3.000%143,134 1,283,134 8-15-29 130,309 130,309 1,413,444 8,930,000 2-15-30 1,165,000 3.000%130,309 1,295,309 8-15-30 116,475 116,475 1,411,784 7,765,000 2-15-31 1,200,000 3.000%116,475 1,316,475 8-15-31 98,475 98,475 1,414,950 6,565,000 2-15-32 1,235,000 3.000%98,475 1,333,475 8-15-32 79,950 79,950 1,413,425 5,330,000 2-15-33 1,275,000 3.000%79,950 1,354,950 8-15-33 60,825 60,825 1,415,775 4,055,000 2-15-34 1,310,000 3.000%60,825 1,370,825 8-15-34 41,175 41,175 1,412,000 2,745,000 2-15-35 1,350,000 3.000%41,175 1,391,175 8-15-35 20,925 20,925 1,412,100 1,395,000 2-15-36 1,395,000 3.000%20,925 1,415,925 Interest 4,531,684 . Street Projects - $17,050,000; Police Station Design - $3,000,000; Water Projects- $7,900,000 *Due to the premium and discount received on this debt issue, $25,720,000 in bonds were issued. Total debt proceeds received were $27,950,000. A premium of $2,230,000 was paid to the City. 333 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2017 PRINCIPAL - $57,725,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 47,755,000 2-15-22 2,440,000 5.000% 1,004,822 3,444,822 8-15-22 943,822 943,822 4,388,644 45,315,000 2-15-23 2,555,000 5.000% 943,822 3,498,822 8-15-23 879,947 879,947 4,378,769 42,760,000 2-15-24 2,675,000 5.000% 879,947 3,554,947 8-15-24 813,072 813,072 4,368,019 40,085,000 2-15-25 2,545,000 5.000% 813,072 3,358,072 8-15-25 749,447 749,447 4,107,519 37,540,000 2-15-26 2,675,000 5.000% 749,447 3,424,447 8-15-26 682,572 682,572 4,107,019 34,865,000 2-15-27 2,810,000 5.000% 682,572 3,492,572 8-15-27 612,322 612,322 4,104,894 32,055,000 2-15-28 2,620,000 5.000% 612,322 3,232,322 8-15-28 546,822 546,822 3,779,144 29,435,000 2-15-29 2,760,000 5.000% 546,822 3,306,822 8-15-29 477,822 477,822 3,784,644 26,675,000 2-15-30 2,900,000 5.000% 477,822 3,377,822 8-15-30 405,322 405,322 3,783,144 23,775,000 2-15-31 3,045,000 5.000% 405,322 3,450,322 8-15-31 329,197 329,197 3,779,519 20,730,000 2-15-32 3,185,000 4.000% 329,197 3,514,197 8-15-32 265,497 265,497 3,779,694 17,545,000 2-15-33 3,300,000 3.000% 265,497 3,565,497 8-15-33 215,997 215,997 3,781,494 14,245,000 2-15-34 3,405,000 3.000% 215,997 3,620,997 8-15-34 164,922 164,922 3,785,919 10,840,000 2-15-35 3,510,000 3.000% 164,922 3,674,922 8-15-35 112,272 112,272 3,787,194 7,330,000 2-15-36 3,615,000 3.000% 112,272 3,727,272 8-15-36 58,047 58,047 3,785,319 3,715,000 2-15-37 3,715,000 3.125% 58,047 3,773,047 Interest 15,518,979 . Street Projects - $21,135,000; Parks Projects - $1,025,000; Police Station Construction - $25,000,000; Technology Projects - $550,000; Public Safety Projects - $2,535,000; City Gateway Project - $175,000; Water Projects- $8,420,000; Wastewater Projects (LCWWTP Expansion) - $5,000,000 *Due to the premium and discount received on this debt issue, $57,725,000 in bonds were issued. Total debt proceeds received were $63,840,000. A premium of $6,115,000 was paid to the City. 334 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2018 PRINCIPAL - $37,380,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 31,485,000 2-15-22 1,330,000 5.000% 616,829 1,946,829 8-15-22 583,579 583,579 2,530,408 30,155,000 2-15-23 1,400,000 5.000% 583,579 1,983,579 8-15-23 548,579 548,579 2,532,158 28,755,000 2-15-24 1,480,000 5.000% 548,579 2,028,579 8-15-24 511,579 511,579 2,540,158 27,275,000 2-15-25 1,555,000 5.000% 511,579 2,066,579 8-15-25 472,704 472,704 2,539,283 25,720,000 2-15-26 1,610,000 5.000% 472,704 2,082,704 8-15-26 432,454 432,454 2,515,158 24,110,000 2-15-27 1,695,000 5.000% 432,454 2,127,454 8-15-27 390,079 390,079 2,517,533 22,415,000 2-15-28 1,770,000 5.000% 390,079 2,160,079 8-15-28 345,829 345,829 2,505,908 20,645,000 2-15-29 1,780,000 2.950% 345,829 2,125,829 8-15-29 319,574 319,574 2,445,403 18,865,000 2-15-30 1,835,000 3.050% 319,574 2,154,574 8-15-30 291,590 291,590 2,446,164 17,030,000 2-15-31 1,885,000 3.200% 291,590 2,176,590 8-15-31 261,430 261,430 2,438,020 15,145,000 2-15-32 1,950,000 3.250% 261,430 2,211,430 8-15-32 229,743 229,743 2,441,173 13,195,000 2-15-33 2,020,000 3.300% 229,743 2,249,743 8-15-33 196,413 196,413 2,446,155 11,175,000 2-15-34 2,085,000 3.350% 196,413 2,281,413 8-15-34 161,489 161,489 2,442,901 9,090,000 2-15-35 2,150,000 3.450% 161,489 2,311,489 8-15-35 124,401 124,401 2,435,890 6,940,000 2-15-36 2,235,000 3.500% 124,401 2,359,401 8-15-36 85,289 85,289 2,444,690 4,705,000 2-15-37 2,310,000 3.600% 85,289 2,395,289 8-15-37 43,709 43,709 2,438,998 2,395,000 2-15-38 2,395,000 3.650% 43,709 2,438,709 Interest 10,613,704 Street Projects - $10,625,000; Parks Projects - $5,210,000; Technology Projects - $3,050,000; Water Projects $3,570,000; Wastewater Projects - $10,000,000; Electric Projects - $6,300,000 *Due to the premium and discount received on this debt issue, $37,380,000 in bonds were issued. Total debt proceeds received were $38,755,000. A premium of $1,375,000 was paid to the City. 335 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2019 PRINCIPAL - $74,510,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 68,845,000 2-15-22 3,305,000 5.000% 1,387,800 4,692,800 8-15-22 1,305,175 1,305,175 5,997,975 65,540,000 2-15-23 3,470,000 5.000% 1,305,175 4,775,175 8-15-23 1,218,425 1,218,425 5,993,600 62,070,000 2-15-24 3,655,000 5.000% 1,218,425 4,873,425 8-15-24 1,127,050 1,127,050 6,000,475 58,415,000 2-15-25 3,840,000 5.000% 1,127,050 4,967,050 8-15-25 1,031,050 1,031,050 5,998,100 54,575,000 2-15-26 4,030,000 5.000% 1,031,050 5,061,050 8-15-26 930,300 930,300 5,991,350 50,545,000 2-15-27 3,015,000 5.000% 930,300 3,945,300 8-15-27 854,925 854,925 4,800,225 47,530,000 2-15-28 3,175,000 5.000% 854,925 4,029,925 8-15-28 775,550 775,550 4,805,475 44,355,000 2-15-29 3,320,000 4.000% 775,550 4,095,550 8-15-29 709,150 709,150 4,804,700 41,035,000 2-15-30 3,455,000 4.000% 709,150 4,164,150 8-15-30 640,050 640,050 4,804,200 37,580,000 2-15-31 3,590,000 4.000% 640,050 4,230,050 8-15-31 568,250 568,250 4,798,300 33,990,000 2-15-32 3,730,000 4.000% 568,250 4,298,250 8-15-32 493,650 493,650 4,791,900 30,260,000 2-15-33 3,895,000 4.000% 493,650 4,388,650 8-15-33 415,750 415,750 4,804,400 26,365,000 2-15-34 4,055,000 4.000% 415,750 4,470,750 8-15-34 334,650 334,650 4,805,400 22,310,000 2-15-35 4,195,000 3.000% 334,650 4,529,650 8-15-35 271,725 271,725 4,801,375 18,115,000 2-15-36 4,325,000 3.000% 271,725 4,596,725 8-15-36 206,850 206,850 4,803,575 13,790,000 2-15-37 4,465,000 3.000% 206,850 4,671,850 8-15-37 139,875 139,875 4,811,725 9,325,000 2-15-38 4,590,000 3.000% 139,875 4,729,875 8-15-38 71,025 71,025 4,800,900 4,735,000 2-15-39 4,735,000 3.000% 71,025 4,806,025 Interest 23,574,700 Street Projects - $7,711,000; Parks Projects - $8,464,000; General Government Projects - $22,925,000; Water Projects $13,006,000; Wastewater Projects - $24,994,000; Electric Projects - $4,200,000 *Due to the premium and discount received on this debt issue, $74,510,000 in bonds were issued. Total debt proceeds received were $81,300,000. A premium of $6,790,000 was paid to the City. 336 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2020 PRINCIPAL - $21,055,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 20,300,000 2-15-22 855,000 5.000% 366,216 1,221,216 8-15-22 344,841 344,841 1,566,056 19,445,000 2-15-23 905,000 5.000% 344,841 1,249,841 8-15-23 322,216 322,216 1,572,056 18,540,000 2-15-24 950,000 5.000% 322,216 1,272,216 8-15-24 298,466 298,466 1,570,681 17,590,000 2-15-25 1,000,000 5.000% 298,466 1,298,466 8-15-25 273,466 273,466 1,571,931 16,590,000 2-15-26 1,050,000 5.000% 273,466 1,323,466 8-15-26 247,216 247,216 1,570,681 15,540,000 2-15-27 1,105,000 5.000% 247,216 1,352,216 8-15-27 219,591 219,591 1,571,806 14,435,000 2-15-28 880,000 5.000% 219,591 1,099,591 8-15-28 197,591 197,591 1,297,181 13,555,000 2-15-29 930,000 5.000% 197,591 1,127,591 8-15-29 174,341 174,341 1,301,931 12,625,000 2-15-30 975,000 5.000% 174,341 1,149,341 8-15-30 149,966 149,966 1,299,306 11,650,000 2-15-31 1,025,000 5.000% 149,966 1,174,966 8-15-31 124,341 124,341 1,299,306 10,625,000 2-15-32 1,070,000 3.000% 124,341 1,194,341 8-15-32 108,291 108,291 1,302,631 9,555,000 2-15-33 1,100,000 3.000% 108,291 1,208,291 8-15-33 91,791 91,791 1,300,081 8,455,000 2-15-34 1,130,000 3.000% 91,791 1,221,791 8-15-34 74,841 74,841 1,296,631 7,325,000 2-15-35 1,160,000 2.000% 74,841 1,234,841 8-15-35 63,241 63,241 1,298,081 6,165,000 2-15-36 1,185,000 2.000% 63,241 1,248,241 8-15-36 51,391 51,391 1,299,631 4,980,000 2-15-37 1,205,000 2.000% 51,391 1,256,391 8-15-37 39,341 39,341 1,295,731 3,775,000 2-15-38 1,230,000 2.000% 39,341 1,269,341 8-15-38 27,041 27,041 1,296,381 2,545,000 2-15-39 1,260,000 2.125% 27,041 1,287,041 8-15-39 13,653 13,653 1,300,694 1,285,000 2-15-40 1,285,000 2.125% 13,653 1,298,653 Interest 6,009,453 Street Projects - $380,000; Parks Projects - $660,000; General Government Projects - $1,170,000; Water Projects $2,960,000; Wastewater Projects - $18,115,000 *Due to the premium and discount received on this debt issue, $21,055,000 in bonds were issued. Total debt proceeds received were $23,285,000. A premium of $2,544,210,000 was paid to the City. 337 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation, Series 2021 PRINCIPAL - $55,395,000* PAYMENT DATE PRINCIPAL AMOUNT INTEREST RATE INTEREST AMOUNT TOTAL DUE ON PAYMENT DATE TOTAL DUE EACH YEAR PRINCIPAL AMOUNT OUTSTANDING 55,395,000 2-15-22 4,005,000 5.000% 1,131,392 5,136,392 8-15-22 933,634 933,634 6,070,027 51,390,000 2-15-23 2,005,000 5.000% 933,634 2,938,634 8-15-23 883,509 883,509 3,822,144 49,385,000 2-15-24 2,115,000 5.000% 883,509 2,998,509 8-15-24 830,634 830,634 3,829,144 47,270,000 2-15-25 2,220,000 5.000% 830,634 3,050,634 8-15-25 775,134 775,134 3,825,769 45,050,000 2-15-26 2,330,000 5.000% 775,134 3,105,134 8-15-26 716,884 716,884 3,822,019 42,720,000 2-15-27 2,445,000 5.000% 716,884 3,161,884 8-15-27 655,759 655,759 3,817,644 40,275,000 2-15-28 2,580,000 5.000% 655,759 3,235,759 8-15-28 591,259 591,259 3,827,019 37,695,000 2-15-29 2,280,000 5.000% 591,259 2,871,259 8-15-29 534,259 534,259 3,405,519 35,415,000 2-15-30 2,400,000 5.000% 534,259 2,934,259 8-15-30 474,259 474,259 3,408,519 33,015,000 2-15-31 2,520,000 5.000% 474,259 2,994,259 8-15-31 411,259 411,259 3,405,519 30,495,000 2-15-32 2,650,000 5.000% 411,259 3,061,259 8-15-32 345,009 345,009 3,406,269 27,845,000 2-15-33 2,785,000 5.000% 345,009 3,130,009 8-15-33 275,384 275,384 3,405,394 25,060,000 2-15-34 2,905,000 3.000% 275,384 3,180,384 8-15-34 231,809 231,809 3,412,194 22,155,000 2-15-35 2,975,000 2.000% 231,809 3,206,809 8-15-35 202,059 202,059 3,408,869 19,180,000 2-15-36 3,035,000 2.000% 202,059 3,237,059 8-15-36 171,709 171,709 3,408,769 16,145,000 2-15-37 3,100,000 2.000% 171,709 3,271,709 8-15-37 140,709 140,709 3,412,419 13,045,000 2-15-38 3,160,000 2.125% 140,709 3,300,709 8-15-38 107,134 107,134 3,407,844 9,885,000 2-15-39 3,220,000 2.125%107,134 3,327,134 8-15-39 72,922 72,922 3,400,056 6,665,000 2-15-40 3,295,000 2.125%72,922 3,367,922 8-15-40 37,913 37,913 3,405,834 3,370,000 2-15-41 3,370,000 2.250%37,913 3,407,913 Interest 17,913,880 Street Projects - $21,140,000; General Government Projects and Fleet Replacement - $3,813,000; Electric Projects - $16,000,000; Water Projects - $8,840,000; Wastewater Projects - $11,650,000 *Due to the premium and discount received on this debt issue, $55,395,000 in bonds were issued. Total debt proceeds received were $61,957,205. A premium of $6,562,205 was paid to the City. 338 Appendix I: General Fund Transfers and Other (Sources) Uses The General Fund has different types of Transfers and Other Sources Uses as presented in the General Fund Summary. This appendix details each item within those categories Transfers In Transfers In from other City funds are primarily for planned replacements and/or debt issued for replacements. In general, these transfers reimburse operating expenses incurred by the General Fund that the City can fund from a different revenue source. General & Administrative (G&A) Transfers In The City recovers the cost of services provided by General Fund departments to other funds via these transfers. These services include IT, Finance, Legal, HR, etc. The City allocates these costs based on an annual cost allocation study prepared by an outside consulting firm. Transfers Out Transfers Out to other City funds are primarily for economic incentives, repayment of Street Light expenses, and other administrative items. G&A Transfers Out The City historically allocated other administrative costs within the General Fund. Because these allocations were internal to the General Fund, the City stopped this transfer as part of the FY22 Budget. Capital Transfers Out These are transfers to various capital project funds. In general, these transfers include cash contributions for specific projects. For FY22, the amounts are the remaining gains from the sale of City- owned property. The City is transferring these amounts to hold in reserve for future capital improvements in the same general location of the land sales. Public Agency Funding The City contributes funding to various agencies that provide services to the citizens of College Station. The amounts depend on agencies’ annual requests, Council direction, and fund availability. The City presents the specific amounts and agencies in Appendix J. Consulting Services Fees paid to consulting firms to represent various Council interests for the benefit of citizens. Capital Outlay Costs related to replacement items, including computer hardware/software, vehicles, and equipment. The City offsets these expenses by corresponding Transfers In, resulting in a net zero impact. Other Other miscellaneous costs not detailed above generally related to inventory and accounting adjustments. The FY21 year-end estimate includes COVID-related TDEM payments to local hospitals. 339 City of College Station Appendix I: General Fund Transfers and Other (Sources) Uses FY21 FY21 FY22 FY20 Revised Year-End Approved Actual Budget Estimate Budget TRANSFERS IN Transfer In-Community Dev Fd (1,040,377)$ -$ -$ -$ Transfer In-Hotel Tax Fd (228,921) (206,806) (206,806) - Transfer In-Court Technology Fund - (379,444) (379,444) - Transfer In-Empl Benefit Fd - (77,250) - - Transfer In-Fleet Replacement (654,392) (3,822,500) (3,822,500) (9,893) Transfer In-IT Replacement (107,095) (293,680) (293,680) (758,573) Transfer In-Equipment Replacement (218,250) (135,712) (135,712) (155,633) Transfer In-General Government CIP - - - (2,063,000) Transfer In-Drainage Fd (103,030) (104,040) (104,040) (105,080) TOTAL:(2,352,065) (5,019,432) (4,942,182) (3,092,179) GENERAL & ADMINISTRATIVE TRANSFERS IN G&A Transfer In-Park Escrow Fd (32,414) (18,115) (18,115) (23,590) G&A Transfer In-Rec Programs (202,716) (148,906) (148,906) - G&A Transfer In-Spring Creek Corp (3,431) (3,617) (3,617) (3,239) G&A Transfer In-Electric Fd (1,484,379) (1,739,306) (1,739,306) (1,723,615) G&A Transfer In-Water Fd (838,196) (951,193) (951,193) (987,960) G&A Transfer In-Wastewater Fd (651,753) (758,583) (758,583) (745,776) G&A Transfer In-Solid Waste Fd (753,499) (872,455) (872,455) (845,285) G&A Transfer In-NG Parking Fd (76,232) (91,191) (91,191) (135,234) G&A Transfer In-Gen Gov CIP Fd (177,786) (201,772) (201,772) (68,501) G&A Transfer In-Parks CIP Fd (32,415) (18,115) (18,115) (23,591) G&A Transfer In-Streets CIP Fd (572,353) (582,862) (582,862) (487,543) G&A Transfer In-Elec CIP Fd (75,640) (67,293) (67,293) (104,137) G&A Transfer In-Water CIP Fd (119,984) (139,189) (139,189) (139,068) G&A Transfer In-WW CIP Fd (233,444) (216,576) (216,576) (250,643) G&A Transfer In-Drainage Fd (537,279) (505,185) (505,185) (365,265) G&A Transfer In-Roadway Maintenance Fd (159,467) (176,430) (176,430) (215,756) G&A Transfer In-Sidewalk Zone Fds (5,178) (5,887) (5,887) (4,925) TOTAL:(5,956,166) (6,496,675) (6,496,675) (6,309,315) TRANSFERS OUT Transfer Out-Econ Dev Fd 625,000 - - 350,000 Transfer Out-Court Sec Fund - - - - Transfer Out-Comm Dev Fd - - - - Transfer Out-Hotel Tax Fd - - - - Transfer Out-ARA Fd - 4,309,402 4,309,402 - Transfer Out-PEG Fd - - - - Transfer Out-Debt Service Fund - - - - Transfer Out-Electric Fd 495,320 500,273 500,273 505,000 Transfer Out-Spring Creek Fd - - - 306,205 Transfer Out-Employee Benefits Fd 808,725 - - - Transfer Out-IT Replacement 342,795 2,000,000 2,000,000 - TOTAL:2,271,840 6,809,675 6,809,675 1,161,205 GENERAL & ADMINISTRATIVE TRANSFERS OUT G&A Transfers Out 202,716 148,906 148,906 - TOTAL:202,716 148,906 148,906 - 340 City of College Station Appendix I: General Fund Transfers and Other (Sources) Uses FY21 FY21 FY22 FY20 Revised Year-End Approved Actual Budget Estimate Budget CAPITAL TRANSFERS Transfer Out - General Government CIP 756,581 500,000 500,000 500,000 Transfer Out-Parks CIP Fd - - - 300,000 Transfer Out - Streets CIP - - - 3,085,525 Transfer Out - Water CIP - - - 100,000 Transfer Out - Wastewater CIP - - - 100,000 TOTAL:756,581 500,000 500,000 4,085,525 PUBLIC AGENCY FUNDING Texas Agrilife Extension Service 25,000 - - - Lions Club (4th of July)2,500 16,625 16,625 16,500 Brazos Valley Economic Develop. Corp.350,000 350,000 350,000 350,000 Arts Council of Brazos Valley 35,000 33,250 33,250 35,000 Health District 454,522 478,029 478,029 478,029 Appraisal District 494,815 437,593 437,593 500,199 Animal Shelter 261,600 248,520 248,520 261,600 Amber Alert - - - 5,000 TOTAL:1,623,437 1,564,017 1,564,017 1,646,328 CONSULTING SERVICES Deep East TX COG 5,000 5,000 5,000 5,000 Legislative Consulting 4,000 41,000 41,000 - Muniservices - 55,000 55,000 57,750 TOTAL:9,000 101,000 101,000 62,750 CAPITAL OUTLAY Replacement Purchases - Comp Hardware 107,095 274,505 274,505 758,573 Replacement Purchases - Vehicles 654,392 3,822,500 3,822,500 2,072,893 Replacement Purchases - Mobile Video 218,250 135,712 135,712 155,633 Replacement Purchases - Fire Equipment - - - - TOTAL:979,737 4,232,717 4,232,717 2,987,099 OTHER Nonoper Exp-Inventory Loss 1,594 - 3,000 3,090 Other Oper-Miscellaneous 59,481 - 500 515 Nonoper Exp-Property Tax - - - - Nonoper Exp-Miscellaneous 218,864 1,387,132 1,408,442 4,000 279,939 1,387,132 1,411,942 7,605 CONTINGENCY Contingency - 34,215 34,215 385,000 TOTAL:- 34,215 34,215 385,000 TOTAL NONDEPARTMENTAL (2,184,981)$ 3,261,555$ 3,363,615$ 934,018$ 341 Appendix J Outside Agency Funding The City funds a number of outside agencies each fiscal year that provide services for the citizens of College Station. The amount of funding received by each agency depends on Council direction and the availability of funds. Agencies are funded by the General Fund, Community Development Fund, Hotel Tax Fund, and Solid Waste Fund. City Council approved a resolution adopting a new Outside Agency Funding Policy in February 2007. This policy established four categories of Outside Agencies: Contract Partners, Department Budget Agencies, non-CDBG eligible Agencies, and CDBG eligible Agencies. Contract Partners have been identified based on their economic impact and the community services provided to the City. The Contract Partner agencies are Brazos Valley Economic Development Corporation (BVEDC) and Arts Council of the Brazos Valley (ACBV). Department Budget Agencies are agencies whose work directly supports the goals of a City Department. Last year, due to finanancial constraints created by the COVID-19 pandemic most outside agencies received a decrease in funding in for FY21. These agencies had their funding returned to pre-COVID levels for FY22. In FY22, an agreement was made with the Amber Alert Network Brazos Valley to provide $5,000 for operations and maintenance. FY22 approved funding is: Community Development Block Grant (CDBG) eligible agencies have a selection process via the Joint Relief Funding Review Committee (JRFRC). Committee members are from College Station and Bryan. The JRFRC reviews all requests for CDBG Funds available for public agencies and makes recommendations to both cities for agencies funding. AGENCY FUNDED BY USE OF FUNDS FY20 FUNDING FY21 Funding FY22 Approved Aggieland Humane Society General operations & maintenance 261,600$ 248,520$ 261,600$ Arts Council of the Brazos Valley General operations & maintenance 35,000 33,250 35,000 Brazos County Health Department General operations & maintenance 434,572 478,029 478,029 Brazos Valley Economic Development Corp General operations & maintenance 350,000 350,000 350,000 College Station Noon Lions Club General 4th of July celebration 17,500 16,625 16,500 Brazos County Central Appraisal District General operations & maintenance 461,447 461,447 500,199 Amber Alert Network Brazos valley General operations & maintenance - - 5,000 General Total 1,560,119 1,587,871 1,646,328 Arts Council of the Brazos Valley Hotel Tax Affiliate Grant Funding 362,476 326,228 362,476 Arts Council of the Brazos Valley Hotel Tax operations & maintenance 290,000 58,500 65,024 Arts Council of the Brazos Valley Hotel Tax Tourism Marketing 35,500 31,950 35,500 Bryan College Station Chamber of Commerce Hotel Tax Annual banquet, Outlook Conference 25,000 22,500 25,000 Veterans Memorial Hotel Tax Gulf War Memorial & Lyyn Stuart Pathway 25,000 22,500 30,000 Hotel Tax Total 737,976 461,678 518,000 Keep Brazos Beautiful Solid Waste operations & maintenance, community enhancement projects 49,190 46,731 46,730 Solid Waste Total 49,190 46,731 46,730 Grand Total 2,492,285 2,096,280 2,211,058 342 FY21 FY21 FY22 FY22 FY22 Approved Revised Base Approved Total Budget Budget Budget Inc/(Dec)Budget GENERAL FUND ARTS COUNCIL OPERATIONS AND MAINTENANCE 33,250$ 33,250$ 33,250$ 1,750$ 35,000$ AGGIELAND HUMANE SOCIETY 248,520 248,520 248,520 13,080 261,600 BRAZOS VALLEY ECONOMIC DEVELOPMENT CORPORATION 350,000 350,000 350,000 - 350,000 COLLEGE STATION NOON LIONS CLUB 16,625 16,625 16,625 (125) 16,500 BRAZOS CO. HEALTH DISTRICT 478,029 478,029 478,029 - 478,029 BRAZOS CENTRAL APPRAISAL DISTRICT 461,447 461,447 461,447 38,752 500,199 AMBER ALERT - - - 5,000 5,000 1,587,871$ 1,587,871$ 1,587,871$ 58,457$ 1,646,328$ HOTEL TAX FUND ARTS COUNCIL AFFILIATE FUNDING 326,228$ 326,228$ 326,228$ 36,248$ 362,476$ ARTS COUNCIL MARKETING/ PUBLIC ART SUPPORT 31,950 31,950 31,950 3,550 35,500 ARTS COUNCIL OPERATIONS AND MAINTENANCE 58,500 58,500 58,500 6,524 65,024 B/CS CHAMBER OF COMMERCE 22,500 22,500 22,500 2,500 25,000 VETERANS MEMORIAL 22,500 22,500 22,500 7,500 30,000 461,678$ 461,678$ 461,678$ 56,322$ 518,000$ SOLID WASTE FUND KEEP BRAZOS BEAUTIFUL 46,731$ 46,731$ 46,731$ (1)$ 46,730$ 46,731$ 46,731$ 46,731$ (1)$ 46,730$ COMMUNITY DEVELOPMENT FUND BIG BROTHERS BIG SISTERS -$ -$ 35,000$ -$ 35,000 BRAZOS MATERNAL & CHILD HEALTH CLINIC 35,000 35,000 35,000 - 35,000 BRAZOS VALLEY REHABILITATION CENTER 35,000 35,000 - - - FAMILY PROMISE OF BRYAN-COLLEGE STATION 35,000 35,000 10,975 - 10,975 MENTAL HEALTH MENTAL RETARDATION AUTHORITY 35,000 35,000 35,000 - 35,000 UNITY PARTNERS DBA PROJECT UNITY 35,000 35,000 - - - UNLIMITED POTENTIAL - - 35,000 - 35,000 CS PARD - LINCOLN CENTER SUMMER PROGRAM - 14,142 18,625 - 18,625 CSPD - BACK TO SCHOOL RALLY AT LINCOLN CENTER 5,000 - 5,000 CSISD - COVID FAMILY EMPOWERMENT ASSISTANCE 250,000 - - - UNITY PARTNERS DBA PROJECT UNITY - COVID ASSISTANCE 124,250 - - - - UNLIMITED POTENTIAL COVID ASSISTANCE 42,490 - - - - BV FOOD BANKS - GOING THE EXTRA MILE FOOD DELIVERY - 403,708 - - - CATHOLIC CHARITIES CENTRAL TEXAS - COVID ASSISTANCE - 140,000 - - - 341,740$ 982,850$ 174,600$ -$ 174,600$ TOTAL OUTSIDE AGENCY FUNDING 2,438,020$ 3,079,130$ 2,270,880$ 114,778$ 2,385,658$ FY22 Outside Agency FundingAppendix J 343 Appendix K Recreation Program Revenues and Fee Recovery OVERVIEW The Parks & Recreation Department for the City of College Station is responsible for offering quality and safe recreation and athletic programs for the citizens of College Station. Each program has a fully costed budget, which includes all revenues and associated costs. As staff established a benchmark for costing out each program, the following page has been simplified and broken down for a quick glance of projected costs recovery per participant. A key theme within this document is “projected cost recovery”. Revenue, direct cost and estimated participants are based on historical actuals, not actuals for the coming year (as those have not been realized). At the close of the fiscal year, staff will utilize the same model applying real time, actual data to determine whether the program has met the parameters of the recovery policy found in the Fiscal and Budgetary Policy Statements Appendix (Article 3.5). RECREATIONAL TERMS FOR RECOVERY Revenue – based on the application of current, approved program fees, this amount is calculated based on an average of past “normal” years. Direct Cost – those variables that are directly determined by the offering of the designated program; staff, supplies and facility hours costed out beyond normal hours of operations. Estimated Participants – number of anticipated registrations based on overview of past data for that programs; a participant is defined as one unit (person) within that program; this definition does not account for actual visits, games or sessions within a program. Percent of Recovery – the percent that staff will review for compliance to the stated recovery policy; calculated by a formula of expense divided by revenue. Recovery per Participant – recovery of funds determined by the formula of revenue minus direct cost then divided by participants. 344 . ESTIMATED REVENUE DIRECT COST % OF REV RECOVERY ESTIMATED INDIVIDUAL PARTICIPANTS ESTIMATED RECOVERY/ PARTICIPANT Adult Softball 70,200$ 80,763$ 86.92%3,120 (3.39)$ Adult Volleyball 16,875$ 34,169$ 49.39%750 (23.06)$ Adult Kickball 8,640$ 21,952$ 39.36%384 (34.67)$ Adult Tennis 10,260$ 24,089$ 42.59%115 (120.25)$ TOTAL ADULT SPORTS 105,975$ 160,973$ 54.56%4,369 (12.59)$ Youth Basketball 44,000$ 81,731$ 53.84%600 (62.89)$ Youth Football 17,500$ 54,691$ 32.00%250 (148.76)$ Challenger Sports 500$ 10,660$ 4.69%75 (135.47)$ Youth Tennis 22,770$ 37,345$ 60.97%250 (58.30)$ TOTAL YOUTH SPORTS 84,770$ 184,427$ 37.87%1,175 (84.81)$ Swim Lessons 87,652$ 101,830$ 86.08%1,938 (7.32)$ Water Fitness 1,500$ 5,511$ 27.22%215 (18.66)$ Swim Team 28,850$ 38,372$ 75.19%239 (39.84)$ Aquatic Certifications 6,752$ 3,950$ 170.94%117 23.95$ TOTAL AQUATICS 124,754$ 145,713$ 89.85%2,509 (8.35)$ Lincoln Center-Summer Camp 34,200$ 35,064$ 97.54%600 (1.44)$ Lincoln Center-After School 46,200$ 93,505$ 49.41%750 (63.07)$ Lick Creek Nature Center-Camps 32,000$ 23,376$ 136.89%320 26.95$ Sports Camps & Clinics 8,400$ 27,655$ 30.37%240 (80.23)$ TOTAL CAMPS 120,800$ 179,600$ 78.55%1,670 (35.21)$ Senior Programs 5,300$ 16,433$ 32.25%975 (11.42)$ TOTAL SENIORS 5,300$ 16,433$ 32.25%975 Appendix K FY22 Recreation Program Revenues and Fee Recovery 345 Appendix L STRATEGIC FINANCIAL PLANNING City of College Station Mission and Vision Statements Mission Statement On behalf of the citizens of College Station, home of Texas A&M University, we will continue to promote and advance the community's quality of life. Community Vision College Station will be a vibrant, progressive, knowledge-based community that promotes the highest quality of life by:  Promoting safe, tranquil, clean, and healthy neighborhoods with enduring character.  Increasing and maintaining citizens’ mobility through a well-planned and constructed intermodal transportation system.  Promoting sensitive development and management of the built and natural environments.  Supporting high-quality, well-planned and sustainable growth.  Valuing and protecting our community’s cultural and historical resources.  Developing and maintaining high-quality, cost-effective community facilities, infrastructure and services that ensure a cohesive and connected city.  Proactively supporting economic and educational opportunities for all citizens. College Station will remain a friendly and responsive community and be a demonstrated partner in maintaining and enhancing all that is good and celebrated in the Brazos Valley. It will forever be a place where Texas and the world come to learn, live, and conduct business. CORE VALUES •The health, safety, and general well-being of the community •Excellence in customer service •Fiscal responsibility •Citizen involvement and participation •Collaboration and cooperation •Regionalism as an active member of the Brazos Valley community and beyond •Activities that promote local autonomy •Plan and collaborate with Texas A&M University ORGANIZATIONAL VALUES •Respect everyone •Deliver excellent service •Risk, create, innovate •Be one city, one team •Be personally responsible •Do the right thing . Act with integrity and honesty •Have fun 346 Strategic Plan Using the mission statement, community vision, and values as a springboard, the College Station City Council has set the strategic direction for the city government through development of seven goals with supporting objectives and action agendas. The Strategic Plan focuses organizational resources and identifies those intentional actions to be undertaken by city government to achieve the desired outcomes. An outline of the plan’s seven goals with objectives and actions can be found in the introduction of this document and a more detailed version is online at cstx.gov/CouncilStrategicPlan. Long-Range Financial Plan Each year, departments are asked to submit Strategic Plans intended to outline departmental goals and issues and to document the anticipated needs of future years. Departments are asked to assess and document the anticipated needs of the next 5 years using the Strategic Business Plans as a framework to identify these needs and submit those needs as part of a future years SLA request. These requests are then used in developing a five- year financial forecast. Financial Forecast The five-year financial forecast is used to indicate the possible results of decisions made by Council over a number of years. The forecast has become an integral part of the planning processes allowing City leaders to think strategically about the best ways to address City economic conditions and service issues over the next several years. The forecast serves as the foundation for dynamic short term financial planning in the 12-to-18- month period as well as longer term financial planning for the next five years. The forecast is reviewed and updated monthly as actual results for a given month are available. Fiscal and Budgetary Policies The Fiscal and Budgetary Policies serve as the framework for the financial management of the City. By charter, a balanced budget must be approved no later than September 27th annually. Policies are reviewed and approved annually with the adoption of the Proposed Budget. Fiscal and Budgetary policies are included in Appendix F in this document. 347 Strategic Directives Annually, the City Council meets to discuss and determine the short-term strategic initiatives they would like to implement. The strategic direction requested by Council drives the overall direction of the Proposed Budget recommendations. Good Governance  Evaluate the existing boards and commissions to supplement city efforts for outreach and guidance.  Strengthen partnerships with TAMU and the TAMU System and identify ways for further collaboration.  Enhance volunteer engagement to promote safe and successful activities and events. Financial Sustainability  Ensure the proper application of all applicable sales tax revenues as online retail growth continues.  Respond effectively to the operational and fiscal challenges related to the COVID-19 pandemic. Core Services & Infrastructure  Identify potential partnerships to provide “quality of life” amenities. • Support local transit authority operations. Neighborhood Integrity • Support proactive solutions to neighborhood concerns or issues. • Examine prospective scenario from the adopted 10-Year Comprehensive Plan Evaluation & Appraisal Report and its effect on neighborhood redevelopment. Diverse & Growing Economy • Expand and enhance broadband internet services. • Pursue investments in tourism and hospitality, encouraging business growth and visitor stays. • Promote the College Station brand. • Develop and promote signature events, features, and venues for residents and visitors. Improving Mobility • Expand multi-modal alternatives to mitigate increasing traffic congestion. • Promote a well-connected system of residential streets. Sustainable City • Encourage investments in publicly owned land to benefit future generations of residents and visitors. • Efficiently utilize existing resources for significant short- and medium-term impact, leading to long-term value. • Examine ways to utilize co-production for service delivery. 348 Budget Development The strategic planning and budget processes are integrated to ensure that policy direction is implemented through the budget cycle. Fiscal control is at the department level in the General Fund and at the fund level for other funds. The development of the budget begins early in the calendar year. The process continues through the spring and summer as departments assess needs. Salary and benefit amounts for regular full and part-time positions are budgeted approximately three percent lower than actual salary costs to account for anticipated vacancies that may occur during the fiscal year. The target budgets are distributed to the departments that are designed to reflect a “bottom’s up” approach to budgeting. Target budgets reflect ongoing salary and departmental expenditures needed for the departments to provide services at the same level as the prior year. Departments review and analyze their budgets based on operational assessments of service requirements, Council directives and anticipated changes to costs of providing services. Any material changes in services, both increases and decreases are submitted for consideration through a process called service level adjustments (SLAs). SLAs are included in the Proposed Budget based on several criteria: a) mandates due to federal or state statutes or regulations, contractual agreements, local policies, and capital projects; b) items directly related to the strategic goals of Council; c) items that change existing service levels considering fluctuating demands or economic changes. Service Level adjustments can either increase or decrease the base budget; d) other items of general value to the City, such as replacements of efficiencies or improved services. Lead by the Director of Fiscal Services, Department Directors review each SLA and make recommendations to the City Manager on which to include in the Proposed Budget to prepare a balanced budget. The budget was prepared conservatively. Final budget recommendations are included in the Proposed Budget which is reviewed and discussed by City Council during Budget Workshops. Changes, as directed by Council, are reflected in the Proposed budget version voted on by Council. During the fiscal year, the Budget can be amended as situations materialize. A description of the budget amendment process can be found in the Fiscal and Budgetary Policy Statements in Appendix F. 349 Appendix M- Glossary of Terms ADA: Americans with Disability Act AMI: Advanced Metering Infrastructure ARPA: American Rescue Plan Act BCAD: Brazos Central Appraisal District BVSWMA: Brazos Valley Solid Waste Management Agency CAD: Computer Aided Dispatch CCWWTP: Carter Creek Wastewater Treatment Plant CDBG: Community Development Block Grant CHDO: Community Housing Development Organizations CIP: Capital Improvement Program CSISD: College Station Independent School District CO: Certificates of Obligation COCS: City of College Station CPI-U: Consumer Price Index for All Urban Consumers EBCS: Experience Bryan/College Station ED: Economic Development EMS: Emergency Medical Services ERP: Enterprise Resource Planning FTE: Full-time equivalent FY: Fiscal Year GAAP: Generally Accepted Accounting Principles GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association of the United States and Canada GIS: Geographical Information System GOB: General Obligation Bonds HOME: Home Investment Partnerships Program HUD: Housing & Urban Development ILA: Interlocal Agreement ISO: Insurance Services Organization IT: Information Technology KPI: Key Performance Indicator LCWWTP: Lick Creek Wastewater Treatment Plant NERC: North American Electric Reliability Corporation O&M: Operations and Maintenance OPEB: Other Post-Employment Benefits PARD: Parks and Recreation Department PEG Fee: Public, Educational and Governmental Access Channel Fee PILO-FF: Payment in Lieu of Franchise Fees PPO: Preferred Provider Organization ROR: Rate of Return SCADA: Supervisory Control and Data Acquisition SLA: Service Level Adjustment SRO: School Resource Officer TAAF: Texas Amateur Athletic Federation TAMU: Texas A&M University TCOS: Transmission Cost of Service TDA: Transmission Delivery Adjustment TERAP: Texas Emergency Rental Assistance Program TIF: Tax Increment Financing TIRZ: Tax Increment Reinvestment Zone UCS: Utility Customer Services UPS: Uninterrupted Power Supply W/WW: Water/Wastewater A Account: A separate financial reporting unit for budgeting, management, or accounting purposes. Accrual Basis of Accounting: A method of accounting in which revenues are recorded when measurable and earned, and expenses are recognized when a good or service is used. Activity Center: The lowest level at which costs for operations are maintained. Ad Valorem Tax: A tax based on the value of property. Amortization: The repayment of a loan by installment. 350 Appropriation: A legal authorization granted by the Council to make or incur expenditures/expenses for specific purposes. Assessed Property Valuation: A value established by the Brazos Central Appraisal District which assigns market value of real or personal property. Audit: An examination, usually by an official or private accounting firm retained by the council, which reports on the accuracy of the annual financial report prepared by the accounting department. B Balanced Budget: A balanced budget indicates that there is no budget shortage or budget surplus present during a specific time period. Base Budget: A budget process in which departments are provided with a maximum level for their annual budget requests. The budget office requires separate justification for proposed spending levels that exceed the target which are submitted as Service Level Adjustments (SLAs). Bond: A promise to repay borrowed money on a particular date, often ten or twenty years into the future, generally to obtain long-term financing for capital projects. Budget: A plan, approved by the Council, of financial operation embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of funding these expenditure estimates. Budget Amendment: A revision of the adopted budget that, when approved by the council, changes the original budget appropriation. Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. C Capital Budget: A spending plan for improvements to or acquisition of land, facilities, and infrastructure. Capital Improvement Program (CIP): A multi-year program of projects that addresses repair and replacement of existing infrastructure, as well as development of new facilities to accommodate future growth. Capital/Major Project Expenditure/Expense: An expenditure/expense that results in the acquisition or addition of a fixed asset or the improvement to an existing fixed asset. Major capital expenditures are more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Minor capital expenditures are more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Capital Outlay: A disbursement of money which results in the acquisition or addition to fixed assets. Capital Projects Funds: Funds used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays including the acquisition or construction of capital facilities and other capital assets. Cash Basis: Method of accounting and budgeting that recognizes revenues when received and expenditures when paid. Certificates of Obligation (CO): Long-term debt that is authorized by the City Council and does not require prior voter approval. Certified Property Values: The appraised property values established by BCAD after they have been certified by the Chief Appraiser. These values are released to each taxing unit on or before July 25. Chart of Accounts: A chart detailing the system of general ledger accounts. 351 Community Housing Development Organizations (CHDO): A certified, private nonprofit, community-based service organization whose primary purpose is to provide and develop decent, affordable housing for the community it serves and receives HOME program funds. Comprehensive Annual Financial Report: The published results of the City’s annual audit. Competitive Procurement: Before the City may enter a contract that requires an expenditure of more than $50,000 from one or more municipal funds, the City must comply with Local Government Code Chapter 252. Typically, this involves competitive bidding or competitive proposals that are advertised, posted online, and publicly opened. The City Council must approve all contracts/expenditures greater than $50,000. Contingency: A budgeted appropriation within a fund for unanticipated expenditure requirements. Contract Obligation Bonds: Long-term debt that places the assets purchased or constructed as a part of the security for the issue. COVID-19: Corona Virus Disease-2019, a respiratory illness that caused a global pandemic, resulting in prolonged sheltering-in-place. This caused a decrease in city revenue overall that has required extensive mitigation. Current Expense: An obligation as a result of an incurred expenditure/expense due for payment within a twelve (12) month period. Current Revenue: The revenues or resources of a City convertible to cash within a twelve (12) month period. D Debt Service: The annual amount of money necessary to pay the interest and principal (or sinking fund contribution) on outstanding debt. Deficit: The excess of expenditures over revenues during an accounting period. Delinquent Taxes: Real or personal property taxes that remain unpaid on or after February 1st of each year (for the prior year calendar year), and which are subject to penalties and interest charges. Depreciation: A reduction in the book value of an asset with the passage in time; or, expensing an asset gradually across its useful life rather than expensing the entire cost of an asset in the period in which it was acquired. E Economic Resources Measurement Focus: This measure accounts for the assets related to the inflow, outflow and balance of goods and services that affect the City’s net assets. Encumbrance: Obligation to expend appropriated monies because of a processed purchase order or a contract for purchases legally entered on behalf of the City. Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar to those of private business, where revenues are recorded when earned and expenses are recorded as resources are used. Equity: See Fund Balance. Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The General Fund recognizes expenditures and the Proprietary Funds recognize expenses. F Fiscal Year: A twelve-month reporting period, for the City of College Station, the fiscal year is from October 1st through the following September 30th. Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land, building, and improvements other than buildings, machinery, and equipment. 352 Full-Time Equivalent: A position that is equivalent to a full-time 40-hour work week. This is the method by which full-time, part-time, and temporary/seasonal employees are accounted for. Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance (Equity): The excess of fund assets over liabilities. Accumulated balances are the result of continual excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance. G General and Administrative Costs (G&A): Costs associated with the administration of City services. General Fund: The City fund used to account for all financial resources and expenditures of the City except those required to be accounted for in another fund. General Ledger: The collection of accounts reflecting the financial position and results of operations for the City. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to financial accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB). General Obligation (GO) Bonds: Bonds for whose payment the full faith and credit of the City has been pledged. Governmental Accounting Standards Board (GASB): The authoritative accounting and financial reporting standard-setting body of government agencies. Governmental Funds: Funds that are maintained on a modified accrual basis with an emphasis on when cash is expended or obligated and revenues are recorded when measurable and available. Grant: A payment of money from one governmental unit to another or from a governmental unit to a not-for- profit agency for a specific program or purpose. I Infrastructure: The basic physical and organizational structures and facilities (such as roads, bridges, power lines, water systems, etc.) that serve and support a municipality. Interfund Transfer: The transfer of money from one fund to another in a governmental unit. Intergovernmental Revenue: Grants, entitlements, and cost reimbursements received from another governmental unit (federal, state, or local). Internal Service Funds: Generally accounted for like enterprise funds. These funds are used to account for enterprise types of activities for the benefit of city departments such as fleet maintenance, self-insurance, and print/mail. Investments: Securities held to produce income, generally in the form of interest. L Long-Term Debt: Obligation of the City with a remaining maturity term of more than one (1) year. M Major Funds: Any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be designated as a major fund. 353 Measurement Focus Adjustment: The standard that determines: (1) the assets and liabilities that are included on the balance sheet for the governmental unit; and (2) if the operating statement shows “financial flow” or “capital maintenance” information relating to revenues and expenditures. Modified Accrual Basis of Accounting: The basis of accounting in which revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the goods or services are received. N Net Taxable Value: Total assessed value of all property within the city that is subject to taxation less the value of any properties subject to exemption. No-New-Revenue Rate: A benchmark tax rate needed to raise the same amount of maintenance and operations property taxes on existing property as the previous year after accounting for changes in the appraised values. Non-Recurring Revenues: Resources recognized by the City that are unique and occur only one time or without pattern. O Official Budget: The budget as adopted by Council. Operating Budget: A plan, approved by the Council, of financial operations embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of financing them. Ordinance: A statute or regulation enacted by a city government. Outside Agency: Non-profit service organizations partially or entirely funded with contributions from the City of College Station. P Payment in Lieu of Franchise Fees: Payment from City-owned utilities to the General Fund to benefit citizens for their ownership of various utility operations. Fee is consistent with the franchise rates charged to investor-owned utilities that operate within the City. Performance Measure: Tool to determine the levels of service are being provided by the organization. Proprietary Funds: See Enterprise Funds. Public Hearing: An open meeting regarding proposed operating or capital budget allocations, which provides the citizens with an opportunity to voice their views on the merits of the proposals. R Rate of Return (ROR): The net gain or loss of investment over the fiscal year. Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific future use. Restricted Fund: A fund in which the revenues collected are legislatively designated for a specific use or purpose. 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. S Service Level Adjustment (SLA): Request for additional resources requiring a decision by management and council and justified on the basis of adding to or reducing services and/or performance improvements. 354 Special Revenue Fund: A fund used to account for revenues legally earmarked for a specific purpose used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specific purposes other than debt service or capital projects. T Tax Levy: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos County Appraisal District, within the City's corporate limits. Transfers: A legally authorized funding transfer between funds in which one fund is responsible for the initial receipt and the other fund is responsible for the actual disbursement. Tax Increment Financing (TIF): Financing procedure utilized by local governments for redevelopment and improvement projects on existing structures. Tax Increment Financing Reinvestment Zone (TIRZ): Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. U Undesignated Fund Balance: The portion of the fund balance that is unencumbered from any obligation of the City. User-Based Fee/Charge: A monetary fee or charge placed upon the user of services of the City. Utility Funds: The funds used to account for the operations of the City's electric, water, sanitary sewer, and solid waste disposal activities. Utility Revenue Bond: Debt issued by the City and approved by the Council for which payment is secured by pledged utility revenue. V Voter Approval Rate: The highest rate the City can adopt before the City is required to hold an automatic election if it adopts a tax rate that exceeds this rate. The Voter Approval Rate was previously known as the Rollback Rate. W Working Capital: The difference between current assets and current liabilities. 355 CSTX.GOV/BUDGET