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Reference Table of Contents
Fiscal and Budgetary Policy................................................................................................................209
Contingency Reserve Requirements Worksheet................................................................................224
Personnel Summary............................................................................................................................225
Program Summary by Fund for 2002/2003.........................................................................................226
Transfers Between Funds...................................................................................................................228
Internal Service Premiums..................................................................................................................230
Utility Rate Schedule...........................................................................................................................232
Ordinances..........................................................................................................................................235
Advisory Boards & Commissions........................................................................................................250
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City of Georgetown
Fiscal and Budgetary Policy
(Revised July 23, 2002)
I. PURPOSE
The City of Georgetown is committed to financial management through integrity, prudent
stewardship, planning, accountability, full disclosure and communication. The broad
purpose of the Fiscal and Budgetary Policies is to enable the City to achieve and maintain a
long-term stable and positive financial condition, and provide guidelines for the day-to-day
planning and operations of the City’s financial affairs.
Policy scope generally spans areas of accounting and financial reporting, internal controls,
both operating and capital budgeting, revenue management, investment and asset
management, debt management and forecasting. This is done in order to:
A. Fairly present and fully disclose the financial position of the City in conformity to
generally accepted accounting principals (GAAP); and
B. Demonstrate compliance with finance-related legal and contractual issues in accordance
with the Texas Local Government Code and other legal mandates.
These policies will be reviewed and updated annually as part of the budget preparation
process.
The City’s accounts and budgets for all general government funds using the modified
accrual basis. This method recognizes revenues when they are measurable and available
and expenditures when goods and services are received, except for principal and interest on
long-term debt, which is recognized when paid. General government funds include the
general fund, special revenue funds, debt service fund and general capital project funds.
Proprietary funds, which include the enterprise and internal service funds are accounted and
budgeted using the accrual basis of accounting. Under this method, revenues are
recognized when they are earned and expenses when they are incurred. The budgeted
funds for the City of Georgetown include:
Governmental Funds:General Fund which accounts for all financial resources except
those required to be accounted for in another fund, and include
basic governmental services, such as Police, Fire and Parks
functions among others.
Special Revenue Funds (SRF) account for specific revenues that
are legally restricted for specified purposes. The City currently
budgets 22 SRF Funds and includes Tourism, Parkland
Dedication and Library Donations.
Debt Service Fund is used to account for the payment of general
long-term debt principal and interest.
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Capital Project Funds are used to account for the acquisition or
construction of major capital facilities other than those financed by
enterprise activities.
Proprietary Funds:Internal Service Funds account for good or services provided by
one internal department to another. The City uses this system to
recognize full cost for fleet replacement and maintenance, facility
maintenance and computer replacement and maintenance.
Enterprise Funds include the City’s “business like” activities
including all the utility funds and the airport.
II. OPERATING BUDGET
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 annual budget includes all of the operating departments of the general fund,
proprietary funds, debt service funds, special revenue funds, and capital improvement funds
of the City.
A. Comprehensive Plan – The Georgetown Century Plan is the City’s comprehensive plan
as required by the City of Georgetown Charter (Section 1.08) to preserve, promote and
protect public health and general welfare, prevent overcrowding, ensure adequate
transportation, availability of necessary utilities and services, and conserve and protect
the City’s natural resources. The Century Plan is the City’s master plan. To date, eight
functional elements have been adopted. The City’s budget is the Annual Operating Plan
Element of the Georgetown Century Plan.
The Century Plan utilizes the budget process as an integral planning tool, requiring the
City to plan for five, two and one year time horizons. Funding of City programs shall be
based upon the objectives set forth in the Century Plan. Therefore, the budget is focused
on these areas and is in compliance with the goals outlined in the comprehensive plan.
B. Preparation – The Charter (Section 6.02) requires “a proposed budget prepared by the
City Manager and submitted to the City Council at least thirty days prior to the end of the
fiscal year. The budget shall be adopted not later than the twenty-seventh day of the
last month of the fiscal year. No budget will be adopted or appropriations made unless
the total estimated revenues, income and funds available shall be equal to or in excess
of such budget or appropriations, except otherwise provided”. Therefore, the budget will
be presented to the City Council no later than the 1st day of August to provide the City
Council time to adopt the budget in the required time frame.
1. Proposed Budget – A proposed budget shall be prepared by the City Manager with
participation of all the City’s Division Directors within the provision of the Charter and
the Century Plan.
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a) The budget shall include four basic segments for review and evaluation:
• Revenues
• Personnel Costs
• Operations and Maintenance
• Capital and other non project costs
b) The budget review process will include City Council participation in the
development of each segment and allow for citizen participation in the process,
and will allow for sufficient time to address policy and fiscal issues by the City
Council.
c) A copy of the proposed budget will be filed with the City Secretary when it is
submitted to the City Council. A copy will also be available at the Georgetown
Public Library for citizen review.
2. Adoption – Upon finalization of the budget appropriations, the City Council will hold
a public hearing, and subsequently adopt by Ordinance the final budget as
amended. The budget will be effective for the fiscal year beginning October 1st.
The Annual Operating Plan document will be submitted annually to the Government
Finance Officers Association (GFOA) for evaluation and consideration for the
Distinguished Budget Presentation Award.
C. Balanced Budget – The goal of the City is to balance the operating budget with current
revenues, whereby, current revenues would match and fund on-going
expenditures/expenses. Excess balances in the operating funds from previous years
would then be used for non-recurring expenditures/expenses or as capital funds. This
financial policy was adopted in fiscal year 2002, and will be fully implemented by fiscal
year 2004.
The Charter (Section 6.04) requires that an operating deficit created in any fiscal year
shall be paid off and discharged during the following year. In practice, deficit has been
interpreted to mean City funds as a whole. The City Council may choose from time to
time to allow individual funds to have a negative balance as long as Operating Reserve
requirements for the City as a whole are maintained.
D. Planning – The budget process will be coordinated so that major policy issues are
identified prior to the budget approval date. This will allow City Council adequate time
for consideration of appropriate decisions and analysis of financial impacts.
E. Reporting – Summary financial reports will be presented to the City Council quarterly.
These reports will be in a format appropriate to enable the City Council to understand
the overall budget and financial status. The City Manager will also present a mid-year
report to the City Council with 60 days following the end of the second fiscal quarter
which updates the status of projects and related financial goals set forth in the budget.
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F. Control and Accountability – Each Division Director, appointed by the City Manager,
will be responsible for the administration of his/her departmental budget. This includes
accomplishing the Goals and Objectives adopted as part of the budget and monitoring
each department budget for compliance with spending limitations. Division Directors
may transfer funds up to $20,000 within the line items within a departmental budget
category (personnel costs, operations and maintenance or capital) without additional
approval. All other transfers of appropriation or budget amendments require either City
Council or City Manager approval as outlined in Section IV.B.
G. Contingency Appropriations – The budget may include contingency appropriations
within designated operating department budgets. These funds are used to offset
expenditures for unexpected maintenance or other unanticipated expenses that might
occur during the year. Currently, the City maintains contingency appropriations for
insurance deductibles, unexpected legal expenses and equipment repairs.
H. Council Contingency Account – The budget may contain appropriated funds to be
used at the discretion of the City Council. Actual expenditure of these funds is
specifically approved by the City Council on an item by item basis. The Council
Contingency Account for 2002/03 is $60,000, included in the General Fund.
III. REVENUE MANAGEMENT
A. Characteristics – The City will strive for the following optimum characteristics in its
revenue system:
1. Simplicity – The City, where possible and with out sacrificing accuracy, will strive
to keep the revenue system simple in order to reduce compliance costs for the
taxpayer or service recipient.
2. Certainty – A knowledge and understanding of revenue sources increases the
reliability of the revenue system. The City will understand its revenue sources
and enact consistent collection policies to provide assurances that the revenue
base will materialize according to budget.
3. Equity – The City shall make every effort to maintain equity in its revenue
system; i.e., the City should seek to minimize or eliminate all forms of
subsidization between entities, funds, services, utilities, and customer classes,
and ensure an on-going return on investment for the City.
4. Revenue Adequacy – The City should require there be a balance in the revenue
system; i.e., the revenue base will have the characteristics 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 should exceed the cost of
levying and collecting that revenue.
6. Diversification and Stability – A diversified revenue system with a stable source
of income shall be maintained. This will help avoid instabilities in two particular
revenue sources due to factors such as fluctuations in the economy and
variations in the weather.
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B. Other Considerations – The following considerations and issues will guide the City in
its revenue policies concerning specific sources of funds:
1. Cost/Benefit of Incentives for Economic Development – The City will use due
caution in the analysis of any incentives that are used to encourage
development. A cost/benefit (fiscal impact) analysis will be performed as part of
the evaluation.
2. Non-Recurring Revenues – One-time or non-recurring revenues should not be
used to finance current ongoing operations. Non-recurring revenues should be
used only for non-recurring expenditures and not for budget balancing purposes.
3. Property Tax Revenues – All real and business personal property located within
the City will be valued at 100% of the fair market value for any given year based
on the current appraisal supplied by the Williamson County Appraisal District.
Conservative budgeted revenue estimates result in a projected ninety-eight
percent (98%) budgeted collection rate for current ad valorem taxes. Two
percent (2%) of the current ad valorem taxes will be projected as the budget for
delinquent ad valorem tax collection. For budgeting purposes, the City will
forecast the current year’s effective tax rate at the current collection rate of 98%,
unless directed otherwise.
4. Interest Income – Interest earned from investments will be distributed to the
funds in accordance with the equity balance of the fund from which the monies
were provided to be invested.
5. User-Based Fees and Service Charges – For services associated with a user fee
or charge, the direct or indirect costs of that service will be offset by a fee where
possible. The City will review fees and charges no less than once every three
years to ensure that fees provide adequate coverage for the cost of services.
The City Council will determine how much of the cost of a service should be
recovered by fees and charges.
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
requirements of all applicable bond covenants, and provide for an adequate level
of working capital.
Additionally, enterprise activity rates will include transfers to and receive credits
from other funds as follows:
a) General and Administrative Charges – Administrative costs should be
charged to all funds for services of general overhead, such as administration,
finance, customer billing, legal and other costs as appropriate. These chares
will be determined through an indirect cost allocation following accepted
practices and procedures.
b) Payment for Return on Investment – The intent of this transfer is to provide a
benefit to the citizens for the ownership of the various utility operations they
own.
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• In-Lieu-of-Franchise-Fee. This transfer, currently 2% of operating
revenues, is consistent with the franchise rates charged to investor
owned utilities franchised to operate within the City.
• Return on Investment. The return on investment (ROI) transfer is
currently calculated at 8% of operating revenues.
7. Intergovernmental Revenues – All potential grants will be examined for matching
requirements and must be approved by the City Council prior to making
application of the grant. It must be clearly understood that operational
requirements (on-going costs) set up as a result of a grant program could be
discontinued once the term and conditions of the program have been completed.
8. Revenue Monitoring – Revenues as they are received will be regularly compared
to budgeted revenues and variances will be investigated, and any abnormalities
will be included in the quarterly report to the City Council.
IV. EXPENDITURE POLICIES
A. Appropriations – The point of budget control is at the department level budget for all
funds. The Charter (Section 6.03) provides that any transfer of appropriation between
funds must be approved by the City Council and that the City Manager, without City
Council approval, is authorized to transfer appropriations between departments, within
the same operational division and fund. The City Manager may also authorize transfer
of salary adjustment monies between funds that are budgeted in a citywide account.
B. Budget Amendments – The Charter (Section 6.04) provides a method to amend for
budget amendments and emergency appropriations. The City Council may authorize
with a majority plus one vote, an emergency expenditure as an amendment to the
original budget. This may be done in cases of grave public necessity to meet an
unusual and unforeseen condition that was not known at the time the budget was
adopted. In practice, this has been interpreted to include revenue-related expenses
within the enterprise funds and timing differences on capital improvement projects.
C. Purchasing – All City purchases of goods or services will be made in accordance with
the City’s current Purchasing Procedures and with State law.
D. 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 State law. The City will take advantage of all
purchase discounts, when possible.
E. Risk Management – The City will 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.
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V. CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGET
The City’s goal is to maintain City facilities and infrastructure in order to provide excellent
services to the customers within the community, meet growth related needs, and comply
with all state and federal regulations.
A. Preparation – The City annually updates and adopts a five-year Capital Improvement
Program (CIP) schedule as part of the operating budget adoption process. The plan is
reviewed and adjusted annually as needed, and year one is adopted as the current year
capital budget. The capital budget will include all capital projects and all capital
resources.
• Needed capital improvements are identified through system models, repair and
maintenance records and growth demands.
• A team approach will be used to prioritize CIP projects, whereby City staff from all
operational areas provide input and ideas relating to each project and its effect on
operations.
• Citizen involvement and participation will be solicited in formulating the capital
budget through neighborhood meetings, public hearings and other forums.
• Georgetown Utility Systems (GUS) Advisory Board will review the plan prior to
Council adoption.
B. Control – All capital project expenditures must be appropriated in the capital budget.
Availability of resources must be identified and authorized before any CIP contract is
presented to the City Council for approval.
• All contracts and other expenditures greater than $50,000 are reviewed by the
Georgetown Utility Systems (GUS) Advisory Board prior to presentation to Council.
C. Financing Programs – Where applicable, assessments, impact fees, pro rata charges,
or other fees should be used to fund capital projects which have a primary benefit to
specific identifiable property owners.
Recognizing that long-term debt is usually a more expensive financing method,
alternative-financing sources will be explored before debt is issued. When debt is
issued, it will be used to acquire major assets with expected lives equal or exceeding the
average life of the debt issue.
VI. CAPITAL MAINTENANCE AND REPLACEMENT
The City recognizes that deferred maintenance increases future capital costs. Therefore, a
portion of all individual funds with infrastructure should be budgeted each year to maintain
the quality within each system.
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A. Infrastructure Maintenance - On-going maintenance and major repair costs are
included as capital expense within the departmental operating budgets. These costs are
generally considered system repairs and are not capitalized for accounting purposes.
They include such items as street seal coat, water line repairs and other general system
maintenance.
B. Internal Service funds – The City currently utilizes internal service funds to maintain
and replace existing assets. Assessments are made to the using funds for the use of
equipment currently in use and to be purchased during the year. In this way, suitable
funds are available for the purchase of operational assets without the issuance of debt.
1. Fleet Maintenance and Replacement - The City has a major investment in its fleet of
cars, trucks, tractors, and other equipment. The City will anticipate replacing existing
equipment, as necessary and will establish charges that are assigned to the using
departments to account for the cost of that replacement. Vehicle maintenance is
also allocated in this manner.
2. Technology – It is the policy of the City to plan and fund the maintenance and
replacement of its computer network and other technology systems. The City
currently uses a three-year replacement cycle for all desktop computers.
3. Facilities Maintenance – The City has established an on-going maintenance
program, which include major repairs, equipment, as well as contracts for
maintaining City facilities. The City has anticipated a useful life of such equipment
and established a means of charging those costs to the various departments in order
to recognize the City’s continuing costs of maintaining its facilities.
VII. ACCOUNTING, AUDITING AND FINANCIAL REPORTING
A. Accounting – The City is solely responsible for the recording and reporting of its
financial affairs, both internally and externally. The Director of Finance and
Administration is the City’s Chief Financial Officer and is responsible for establishing the
structure for the City’s Chart of Accounts and for assuring that procedures are in place to
properly record financial transactions and report the City’s financial position.
B. Audit of Accounts – In accordance with the Charter, an independent audit of the City
accounts will be performed every year. The auditor is retained by and is accountable
directly to the City Council.
C. External Reporting – Upon completion and acceptance of the annual audit by the City’s
auditors, the City shall prepare a written Comprehensive Annual Financial Report
(CAFR) which shall be presented to the City Council within 180 calendar days of the
City’s fiscal year end. The CAFR shall be prepared in accordance with Generally
Accepted Accounting Principals (GAAP) and shall be presented annually to the
Government Finance Officer Association (GFOA) for evaluation and consideration for
the Certificate of Achievement in Financial Reporting.
D. Internal Reporting – The Finance Department will prepare internal financial reports,
sufficient to plan, monitor and control the City’s financial affairs.
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VIII. ASSET MANAGEMENT
A. Cash Management and Investments – The City Council has formally approved a
separate Investment Policy for the City of Georgetown that meets the requirements of
the Public Funds Investment Act (PFIA), Section 2256 of the Texas Local Government
Code. This policy is reviewed annually by the City Council and applies to all financial
assets held by the City.
1. Statement of Cash Management Philosophy - The City shall maintain a
comprehensive cash management program to include the effective collection of all
accounts receivable, the prompt deposit of receipts to the City’s depository, the
payment of obligations, and the prudent investment of idle funds in accordance with
this policy.
2. Objectives – The City’s investment program will be conducted as to accomplish the
following listed in priority order:
• Safety of the principal invested
• Liquidity and availability of cash to pay obligations when due
• Receive the highest possible rate of return (yield) consistent with the City’s
investment policy.
3. Safekeeping and Custody – Investments may only be purchased through
brokers/dealers who meet the criteria detailed in the investment policy, which also
addresses internal controls related to investments.
4. Standard of Care and Reporting – Investment will be made with judgement and
care, always considering the safety of principal to be invested and the probable
income to be derived. The Director of Finance and Administration is responsible for
the overall management of the City’s investment program and ensures all
investments are made in compliance with the investment policy. An investment
report, providing both summary and detailed information, will be presented to the
City Council quarterly.
5. Authorized Investments – The City can currently invest in the following:
• Certificates of Deposit
• U.S. Treasury and Agency securities
• Investment Pools that meet the requirements of the PFIA
• No-load Money Market Mutual Funds
• Fully collateralized Repurchase Agreements
• Other investments as approved by City Council and not prohibited by law
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B. Fixed Assets – These assets will be reasonably safeguarded and properly accounted
for, and prudently insured.
1. Capitalization Criteria - For purposes of budgeting and accounting classification, the
following criteria must be capitalized:
• The asset owned by the City.
• The expected useful life of the asset must be longer than one year, or extend the
life of an identifiable existing asset by more than one year.
• The original cost of the asset must be at least $5,000.
• The asset must be tangible.
• On-going repairs and general maintenance are not capitalized.
2. New Purchases – All costs associated with bringing the asset into working order will
be capitalized as part of the asset cost. This will include start up costs, engineering
or consultant type fees as part of the asset cost once the decision or commitment to
purchase the asset is made.
3. Improvements and Replacement – Improvements will be capitalized when they
extend the original life of an asset or when they make the asset more valuable than it
was originally. The replacement of assets components will normally be expensed
unless they are a significant nature and meet all the capitalization criteria.
4. Reporting and Inventory – The Finance Division will maintain the permanent records
of the City’s fixed assets, including description, cost, department of responsibility,
date of acquisition, depreciation and expected useful life. Periodically, random
sampling at the department level will be performed to inventory fixed assets assigned
to that department. Responsibility for safeguarding the City’s fixed assets lies with
the department supervisor or manager whose department has been assigned the
asset.
IX. DEBT MANAGEMENT
The City of Georgetown recognizes the primary purpose of capital facilities is to provide
services to the community. Using debt financing to meet the capital needs of the
community must be evaluated according to efficiency and equity. Efficiency must be
evaluated to determine the highest rate of return for a given investment of resources.
Equity is resolved by determining who should pay for the cost of capital improvements.
In meeting demand for additional services, the City will strive to balance the needs
between debt financing and “pay as you go” methods. The City realizes that failure to
meet the demands of growth may inhibit its continued economic viability, but also
realizes that too much debt may have detrimental effects on the City’s long-range
financial condition.
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 purposes as a city.
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A. Usage of Debt - Debt financing will be considered for non-continuous capital
improvements of which future citizens will be benefited. Alternatives for financing will
be explored prior to debt issuance and include, but not limited to:
• Grants
• Use of Reserve Funds
• Use of Current Revenues
• Contributions from developers and others
• Leases
• Impact Fees
When the City utilizes long-term financing, it will ensure that the debt is soundly
financed by conservatively projecting revenue sources that will be used to pay the
debt. It will not finance the improvement over a period greater than the useful life of
the improvement and it will determine that the cost benefit of the improvement,
including interest costs, is positive to the community.
B. Types of Debt –
1. General Obligation Bonds (GO’s) – General obligation bonds must be authorized
by a vote of the citizens of Georgetown. They are used only to fund capital
assets of the general government and are not to be used to fund operating needs
of the City. The full faith and credit of the City as well as the City’s ad valorem
taxing authority back general obligation bonds. Conditions for issuance of
general obligation debt include:
• When the project will have a significant impact on the tax rate;
• When the project may be controversial even through it is routine in nature; or
• When the project falls outside the normal bounds of projects the City has
typically done.
2. Revenue Bonds – Revenue bonds will be issued to provide for the capital needs
of any activities where the capital requirements are necessary for the
continuation or expansion of a service. The improved activity shall produce a
revenue stream to fund the debt service requirements of the necessary
improvement to provide service expansion. The average life 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.
3. Certificates of Obligation, Contract Obligations (CO’s) – Certificates of obligation
or contract obligations may be used to fund capital requirements that are not
otherwise covered either by general obligation or revenue bonds. Debt service
for CO’s may be either from general revenues (tax-supported) or supported by a
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specific revenue stream(s) or a combination of both. Typically, the City may
issue CO’s when the following conditions are met:
• When the proposed debt will have minimal impact on future effective property
tax rates;
• When the projects to be funded are within the normal bounds of city capital
requirements, such as for roads, parks, various infrastructure and City
facilities; and
• When the average life of the obligation does not exceed the useful life of the
asset(s) to be funded by the issue.
Certificates of obligation will be the least preferred method of financing and will
be used with prudent care and judgement by the City Council. Every effort will
be made to ensure public participation in decisions relating to debt financing.
4. Self-supporting General Obligation Debt – Refers to general obligation debt
issued for a specific purpose and repaid through dedicated revenues other than
ad valorem taxes. The annual debt requirements are not included in the property
tax calculation. Both Airport and Stormwater Drainage fund issue this type of
debt.
5. Internal borrowing between City funds – The City can authorize use of existing
long-term reserves as “loans” between funds. The borrowing fund will repay the
loan at a rate consistent with current market conditions. The loan will be repaid
within ten (10) years. The loan will be considered an investment of working
capital reserves by the lending fund.
C. Method of Sale – The City will use a competitive bidding process in the sale of
bonds unless conditions in the bond market or the nature of the issue warrants a
negotiated bid. In such situations, the City will publicly present the reasons for the
negotiated sale. The City will rely on the recommendation of the financial advisor in
the selection of the underwriter or direct purchaser.
D. Disclosure – Full disclosure of operating costs along with capital costs will be made
to the bond rating agencies and other users of financial information. The City staff,
with assistance of the financial advisor and bond counsel, will prepare the necessary
materials for presentation to the rating agencies and will aid in the production of the
Preliminary Official Statements. The City will take responsibility for the accuracy of
all financial information released.
E. Federal Requirements – The City will maintain procedures to comply with arbitrage
rebate and other Federal requirements.
F. Debt Structuring – The City will issue bonds with an average life of twenty (20)
years or less, not to exceed the useful life of the asset acquired. The structure
should approximate level debt service unless operational matters dictate otherwise.
Market factors, such as the effects of tax-exempt designations, the cost of early
redemption options and the like, will be given consideration during the structuring of
long term debt instruments.
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G. Debt Coverage Ratio – Refers to the number of times the current combined debt
service requirements or payments would be covered by the current operating
revenues net of on-going operating expenses of the City’s combined utilities
(Electric, Water, and Wastewater). The City will maintain a minimum debt service
coverage ratio of 1.5 times for these utilities as a whole. The current bond
ordinances for outstanding utility debt require a combined minimum 1.25 times
coverage ratio. The bond ordinances allow the City to forego a debt reserve fund for
its utility debt if the coverage is maintained at 1.35 times or better. Debt coverage for
2002/03 is budgeted at 3.48 times coverage. A coverage ratio of 1.5 times will also
be required for funds issuing self-supporting debt. These funds include the Airport,
Stormwater Drainage and Irrigation Utility Funds.
H. Bond Reimbursement Resolutions – The City Council may authorize a bond
reimbursement resolution for projects when the bonds will be issued within the term
of the existing City Council.
X. FINANCIAL CONDITIONS AND RESERVES
The City of Georgetown will maintain budgeted minimum reserves in the ending working
capital/fund balances to provide a secure, healthy financial base for the City in the event
of a natural disaster or other emergency, allow stability of City operations should
revenues fall short of budgeted projections and provide available resources to implement
budgeted expenditures without regard to actual timing of cash flows into the City.
A. Operational Coverage – The City’s goal is to maintain operations coverage of 1.00,
such that operating revenues will at least equal or exceed current operating
expenditures. This policy will be introduced in fiscal year 2002, and fully
implemented by fiscal year 2004.
B. Operating Reserves – The City will maintain reserves at a minimum of seventy-five
(75) days (20.83%) of net budgeted operating expenditures. Net budgeted operating
expenditure is defined as total budgeted expenditures less interfund transfers and
charges, general debt service (tax supported), direct cost for purchased power and
payments from third party grant monies. See reserve calculation worksheet for
2001/02 budget.
1. General Fund – The unobligated fund balance in the General Fund should equal
at least sixty (60) days or 16.67% of annual budgeted General Fund
expenditures.
2. Tourism Fund – A minimum sixty days (60) or 16.67% of operating expenditures
will be reserved within the fund balance.
3. Water and Wastewater Funds – Working capital reserves in these funds should
be 25% or ninety (90) days.
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4. Other Funds –
• Stormwater Drainage Fund - $120,000
• Airport Fund – As funds are available, up to ninety (90) days or 25% of
operating expenses (less full costs)
5. Electric Fund – The remaining balance to meet the citywide requirement of
seventy-five (75) days of reserve funds will be maintained within this fund.
For all other non-enterprise funds, the fund balance is an indication of the balance of
each particular fund at a specific time. The ultimate goal of each such fund is to
have expended the fund balance at the conclusion of the activity for which the fund
was established.
Reserve requirements will be calculated as part of the annual budget process and
any additional required funds to be added to the reserve balances will be
appropriated within the budget. Funds in excess of the minimum reserves may be
expended for City purposes at the will of the City Council once it has been
determined that use of the excess will not endanger reserve requirements in future
years.
C. Capital Project Funds – Every effort will be made for all monies within the Capital
Project Funds to be expended within thirty-six (36) months of receipt. The fund
balance will be invested and income generated will offset increases in construction
costs or other costs associated with the project. Capital project funds are intended to
be expended totally, with any unexpected excess to be transferred to the Debt
Service fund to service project-related debt service.
D. General Debt Service Funds – Revenues within this fund are stable, based on
property tax revenues. 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 one month or 1/12th annual debt service
requirements, in accordance with IRS guidelines.
E. Investment of Reserve Funds – The reserve funds will be invested in accordance
with the City’s investment policy. Existing non-cash investment would be exempt
through retirement of the investment.
XI. INTERNAL CONTROLS
A. Written Procedures – Wherever possible, written procedures will be established
and maintained by the Director of Finance and Administration for all functions
involving cash handling and/or accounting throughout the City. These procedures
will embrace the general concepts of fiscal responsibility set forth in this policy
statement.
B. Division Directors Responsibility – Each division Director is responsible for
ensuring that good internal controls are followed throughout their department, that all
Finance Division directives are implemented and that all independent auditor internal
control recommendations are addressed. Departments will develop and periodically
update written internal control procedures.
223
XII. STAFFING
The City’s goal as an employer is to attract and retain quality employees who provide
excellent, friendly services to our community in an effective and efficient manner.
A. Adequate Staffing – Staffing levels will be adequate for the fiscal functions of the
City to operate effectively. Workload allocation alternatives will be explored before
adding additional staff.
B. Pay for Performance – The City will provide an incentive program to aid in retaining
quality employees and reward employees for productivity and job performance.
224
Contingency Reserve Requirements Worksheet
(per Section X.B of Fiscal and Budgetary Policy)
-------------------- B Y F U N D --------------------
CITY WIDE General Electric Water Wastewater
Total budgeted expenditures 88,444,862 17,624,965 28,006,065 12,157,567 9,499,180
Less:
Purchased Power- Electric (15,945,649)(15,945,649)
Capital Improvements - Electric, WW, Water (11,545,066)(3,594,627) (3,460,000) (4,490,439)
Capital Improvements - Other Enterprise Funds (2,335,268)
Capital Improvements - GCP, Streets & SRF (1,357,000)
Capital Maintenance - General (825,325)(820,325)
Capital Improvements - Special Revenue Funds 0
Airport Fuel Charge (890,000)
Debt Service - General (2,193,022)
Interfund Transfers (5,236,084)(13,004) (2,963,040) (1,365,300) (452,100)
Interfund Charges (8,684,221)(3,049,985) (1,915,907) (1,345,617) (1,143,162)
Budgeted operating expenditures 39,433,227 13,741,651 3,586,842 5,986,650 3,413,479
Percentage reserve requirements:
60 days - 16.67%6,572,205 2,290,275 597,807 997,775 568,913
75 days - 20.83% 8,215,256 2,862,844 747,259 1,247,219 711,141
90 days - 25%9,858,307 3,435,413 896,711 1,496,663 853,370
09/30/02 RESERVE BALANCES:
Minimum Minimum
Days Amount Amount
Fund Required Required Included
Electric Fund N/A 747,259 3,100,000
General Fund 60 days 2,290,275 2,325,000
Sanitation Fund N/A N/A N/A
Stormwater Drainage Fund N/A 50,000 120,000
Wastewater Fund 90 days 853,370 1,095,000
Water Fund 90 days 1,496,663 1,650,000
Airport Fund N/A N/A 150,000
Convention & Visitors Bureau SRF 75 days 56,830 60,000
All other City Funds expenditures N/A* 2,720,859 N/A (held in other operating funds)
Totals for all expenditures 75 days 8,215,256 8,500,000
*N o t e :The city-wide contingency reserve requirement is 75 days of operating expenses. Only the General, Stormwater Drainage, Wastewater,
Water, and Convention and Visitors Bureau SRF have a specific minimum fund reserve requirement. All excess reserves for City
expenditures in funds that do not have a specific fund requirement are held in other operating funds.
225
01/02 FTE
(Full Time
Equivalents)
Budget
Reclassified
Positions Reductions Program Additions
Total
Proposed
FTEs
Economic Development 3.5 0.5 4
Finance & Administration 33.25 1 1 35.25
Fire Services 52.5 3 55.5
Georgetown Utility Systems 75.75 (1.25) 4 78.5
Information Resources 8.5 (0.5) 8
Management Services 38.5 (0.5) 0.25 38.25
Parks & Recreation 43.75 (0.25) 43.5
Planning & Development 24.5 (1) (1) 22.5
Police Services 70 3 73
Total 350.25 0 (3.5) 11.75 358.5
Personnel Summary 2002/03
EMPLOYEES - Full Time / Part Time
(Full Time Equivalents)
332.5
321.5
318.25
304.5
286.25
266
247
227
26
28.75
32.25
31.75
35
32.5
32.25
31
0 50 100 150 200 250 300 350 400
2002/03
2001/02
2000/01
1999/00
1998/99
1997/98
1996/97
1995/96
Position Summary
2000-2004
0
10
20
30
40
50
60
70
80
90
Eco Devo F & A Fire GUS IR Mgmt Svcs Parks &
Rec
Planning Police
Division
FT
E
s
00/01 Actual 01/02 Actual 02/03 Adopted 03/04 Projected
226
Program Summary by Fund for 2002/03
Department Included 1-time Ongoing Cost
02/03 Fund Balance 03/04
General Fund
Planning Info Resource Center Planning & Development - Administration 12,300 12,300 1,000
Implementation of UDC Planning & Development - Current Planning 3,100 3,100
Firefighter Physicals Fire Operations 0 21,000
Firefighters Fire Operations 111,137 9,780 121,760
Public Information - Option 2 Management Services - City Manager 20,000 20,000
Additional Polling Places Management Services - City Manager 4,750 4,750
Upgrade Animal Svc. Position Management Services - Animal Services 1,882 1,882
2% COLA Program Departments 93,000 110,000
Traffic Unit - Option B Police Services - Support Division 82,735 104,646
Traffic Unit - Option B Rev inc - program (50,000) (50,000)
Crime Prevention Officer Police Services - Support Division 24,761 44,521
Bren Sign Machine GUS - Streets 5,000 5,000
Public Safety Comp Plan-Police Police Services - Administration 157,000 215,200
Public Safety Comp Plan-Fire Fire Operations 82,000 126,200
Increased Joint Svc Allocation Management Services - Contracts 30,465 30,465
Increase in Gfund Allocations Rev incr - program (19,708) (19,708)
Increase In stormwater ROI Rev inc stormwater rate increase (22,000) (25,500)
Increase in stormwater franchise Rev inc stormwater rate increase (5,500) (6,400)
Increase In WW ROI Rev inc WW rate increase (20,400) (20,400)
Increase in WW franchise Rev inc WW rate increase (5,100) (5,100)
Total Program Request - General Fund 505,422 30,180 674,316
Tourism Fund
2% Cola Program CVB 1,525 1,785
One Stop Promotional Publication CVB 30,000 30,000
Increase staff asst position hours CVB 10,895 10,895
Total Program Request - Economic Development 42,420 30,000 12,680
Mapping Fund
GIS Program Implementation Planning & Development 22,300 28,638
GIS Program Implementation Inc in rev program (13,000) (15,000)
Total Program Request - Mapping Fund 9,300 0 13,638
Court SRF
Traffic Unit-Option B AutoCite Municipal Court 9,600 0
Total Program Request - Court SRF 9,600 0 0
Facilities ISF
2% Cola Program Facilities - Administrative 800 900
Total Program Request - Facilities ISF 800 0 900
Fleet ISF
Two Field Rep Vehicles Fleet - Administrative 45,700 45,700 (9,580)
Key Account Rep-Vehicle Fleet - Administrative 20,390 (3,452)
Transfer In - Electric Fleet - Administrative (20,390)
Posi Track 4810 Fleet - Administrative 67,610
Transfer In - Stormwater Fleet - Administrative (67,610) (7,025)
Posi Track 4810-Maintenance Rev inc - Posi Track purchase (1,390)
Fork Lift for New Bldg Fleet - Administrative 23,000 23,000 (1,000)
3 Radios for new FF Fleet - Administrative 7,800 7,800
2% Cola Program Vehicle Service Center 2,900 3,410
Traffic Unit - Vehicles Fleet - Administrative 72,500 72,500 (14,404)
Crime Prevention Office Fleet - Administrative 3,500 3,500
Vehicle Maintenance-Fire Rev inc - FF (3,989) (3,989)
Total Program Request - Fleet ISF 150,021 152,500 (36,040)
Joint Service ISF
Utility Financial Accountant F & A - Accounting 72,509 72,609
Fork Lift Maintenance F & A - Purchasing 0 1,000
Pallet Rack F & A - Purchasing 4,000 4,000
Break Rool Table & Chairs F & A - Purchasing 5,800 5,800
Dept Moving Expense F & A - Purchasing 30,000 30,000
Comprehensive Utility Info Plan GUS - System Engineering 15,000 15,000
Two Field Representatives GUS- System Engineering 89,950 99,230
GTEC Revenue Funding provided by GTEC (50,000) (50,000)
System Engineering Tech GUS- System Engineering 38,010 1,950 48,280
GIS Program - GPS handheld GUS- System Engineering 3,000 3,000
GPS Backpack GUS- System Engineering 7,000 7,000
2% Cola Program Departments 38,000 45,000
Key Account Representative GUS - Administration 63,926 65,978
Joint Svc Allocation-Gfund Rev inc - Programs (30,465) (30,465)
Joint Svc Allocation-Electric Rev inc - Programs (113,477) (115,529)
Joint Svc Allocation-Water Rev inc - Programs (41,695) (41,695)
Joint Svc Allocation-WW Rev inc - Programs (40,966) (40,966)
Joint Svc Allocation-Storm Rev inc - Programs (17,811) (17,811)
Joint Svc Allocation-GTEC Rev inc - Programs (6,288)
227
Program Summary by Fund for 2002/03
Department Included 1-time Ongoing Cost
02/03 Fund Balance 03/04
Joint Svc Allocation-Sanitation Rev inc - Programs (1,380) (1,380)
Joint Svc Allocation-Airport Rev inc - Programs (227) (227)
Joint Svc Allocation-Irrigation Rev inc - Programs (86) (86)
Transfer Out - IR Trf to IR to programs 12,080
Merit Bonus Program City-Wide Human Resource Services 150,000 150,000
Total Program Request - Joint Service ISF 226,880 216,750 33,938
Information Resources ISF
2% Cola Program IR - Administration 8,100 9,580
Traffic Unit -Option B Laptops IR - Capital Replacement 8,000 8,000
Planning Info Center-Computer IR - Capital Replacement 2,000 2,000 2,000
Laptop - Financial Analyst IR - Capital Replacement 2,800 2,800 (700)
Two Field Reps - Computers IR - Capital Replacement 4,200 4,200
System Eng Tech-Computer IR - Capital Replacement 2,500 2,500
Key Account Rep-Computer IR - Capital Replacement 2,500 2,500
Transfer In - Electric IR - Capital Replacement (2,500)
Transfer In - Jnt Svcs IR - Capital Replacement (12,080)
Total Program Request - Information Resource ISF 15,520 22,000 10,880
Airport
2% Cola Program Airport - Administration 3,200 3,750
Gfund Svc Allocation Airport - Administration 247 247
Joint Svc Allocation Airport - Administration 227 227
Airport Performance audit Airport - Administration 25,000 25,000
Fund Policy Compliance Increase in revenue due to program request (41,772) (41,772)
Total Program Request - Airport Fund (13,098) 25,000 (37,548)
Electric Operations
Transfer Out - Fleet Key Account Rep - Vehicle 20,390
Transfer Out - IR Key Account Rep - computer 2,500
2% Cola Program Departments 15,800 18,600
Joint Service Allocation Electric Operations - Contracts 113,477 115,529
Gfund Svc Allocation Electric Operations - Contracts 10,836 10,836
Total Program Request - Electric Fund 163,003 0 144,965
Irrigation
Joint Svc Allocation Irrigation Operations - Contracts 86 86
Total Program Request - Sanitation Fund 86 0 86
Sanitation
General Fund Allocation Sanitation Operations - Contracts 1,003 1,003
Joint Svc Allocation Sanitation Operations - Contracts 1,380 1,380
Total Program Request - Sanitation Fund 2,383 0 2,383
Stormwater Operations
Posi-Track 4810 Stormwater Drainage Operations 69,000 67,610 7,025
2% Cola Program Stormwater Drainage Operations 2,950 3,500
Joint Service Allocation Stormwater Drainage Operations 17,811 17,811
Gfund Svc Allocation Stormwater Drainage Operations 764 764
Funding of Regional Stormwater Inc rates - regional stormwater program (274,000) (319,000)
Stormwater ROI increase Inc ROI - General Fund 22,000 25,500
Stormwater franchise fee Inc franchise fees to General Fund 5,500 6,400
Total Program Request - Stormwater Fund (155,975) 67,610 (258,000)
Wastewater Operations
2% Cola Program Wastewater Operations 2,375 2,800
Joint Service Allocation Wastewater Operations - Contracts 40,966 40,966
Gfund Svc. Allocation Wastewater Operations - Contracts 2,424 2,424
WW Rate increase Increase in volumetric rate (255,000) (255,000)
WW ROI Increase Inc ROI - General Fund 20,400 20,400
WW Franchise fee increase Inc franchise fees to General Fund 5,100 5,100
Revenue to offset debt Additional funding to offset CIP debt issue 129,500
Total Program Request - Wastewater Fund (54,235) 0 (183,310)
Water Operations
2% Cola Program Water Operations 5,775 6,800
Joint Service Allocation Water Operations - Contracts 41,695 41,695
Gfund Svc Allocation Water Operations - Contracts 4,434 4,434
Total Program Request - Water Fund 51,904 0 52,929
Total Program Requests included in Budget: 954,031 544,040 431,817
228
Transfers Between Funds
Interfund transfers include:
Dividend to General Fund:
4 Utility operations have traditionally transferred to the General Fund eight percent of its gross billings for utility
services and is viewed as a payment of the profits of the fund or a return on investment. The total return
on investment transfer to the General Fund is $3,664,250 in 2002/03.
Other Transfers:
4 Other transfers include grant matching, fire hydrant testing, SIP fees and other balancing transfers.
General Fund SRF Fleet Fund Information
Services
Wastewater
CIP Total Out:
T General Fund 13,004 13,004
R
A Joint Services 12,080 12,080
N
S Electric 2,890,150 70,390 2,500 2,963,040
F
E Water 969,050 969,050
R
Water CIP 396,250 396,250
Wastewater 452,100 452,100
F
R Irrigation 36,250 36,250
O Stormwater
M Drainage 99,700 67,610 167,310
Sanitation 227,000 227,000
Total In: 4,674,250 13,004 138,000 14,580 396,250 5,236,084
T R A N S F E R T O
230
Internal Service Premiums
Department
Facilities
Maintenance Fleet
Information
Services
Joint
Services General
General Fund
General Government 4,071 1,272,479
City Council 4,817
City Manager's Office 29,774 4,720 33,718
Municipal Court 4,456 9,317 16,266
Planning Admin 23,581 3,911 18,097
Current Planning 31,670
Long Range Planning 9,049
Inspection Services 23,950 45,242
Animal Services 5,700 15,969 33,718
Parks 8,127 101,234 26,326
Recreation 96,973 12,637 49,361
Library 38,579 96,336
Fire Services Administration 52,958 5,924
Fire Prevention 29,440 10,367
Fire Suppression 45,988 82,750
Police Administration 49,087 325 11,750
Support Services 15,266 114,353
Field Operations 310,073 144,921
Streets 150,296 14,391
Ecomonic Development & Tourism SRF
Convention & Visitors Bureau 5,118 5,773 8,691
PID SRF
Parks 46,000
Facilities Maintenance Fund
Facilities Maintenance 5,307
Fleet Management Fund
Vehicle Service Center 14,233 4,066
Joint Services Fund
Economic Development Administration 5,118 8,691
COU Administration 53,880 17,989
Systems Engineering 19,382 17,989
Pump Maintenance 56,517 25,184
Finance Administration 13,677 8,133
Accounting 28,465
Purchasing 17,864 3,724 24,399
Utility Office 10,368 8,825 28,465
Human Resources 7,207 19,267
231
Internal Service Fund premiums include:
Facilities Maintenance
4 Contracts and repairs for buildings and grounds are charged to departments based on actual usage
and charges.
Fleet
4 Vehicle lease fees are charged to departments based on actual replacement costs. Maintenance
fees are charged based on each department’s prior year actual usage.
Information Resources
4 Computer and software lease fees are charged to departments based on replacement costs and
estimated usage.
Joint Services and General (nondepartment)
4 Fees are charged to funds receiving administrative services from another fund based on a
reasonable, rational basis. The following factors are used as applicable.
4 relative revenues
4 relative personnel
4 number of utility accounts
4 number of work orders
4 number of requisitions
Department
Facilities
Maintenance Fleet
Information
Services
Joint
Services General
Information Services Fund
Information Resources 18,528 3,772 40,811
Electric Fund
Electric Operations 127,310 39,575
AMR 19,253 14,391
Electric Contracts 1,296,984 418,394
Water Fund
Water Distribution 94,019 7,195
Plant Management 12,165
Water Contracts 1,061,039 171,199
Wastewater Fund
Wastewater Collection 63,784 10,793
Plant Management 12,165
Wastewater Contracts 962,804 93,616
Irrigation Fund
Operations 9,549
Sanitation Fund
Sanitation Contracts 12,344 152,896 38,727
Stormwater Drainage Fund
Stormwater Drainage 61,430 7,196 251,173 29,507
Airport Fund
Airport Operations 1,719 17,880 14,450 91,234 6,020
Total 492,785 1,261,009 1,074,806 5,098,158 * 757,463
232
Utility Rate Schedule
Electric Rates (last increase 10/1/91)
All Customers
Purchased Power Cost Adjustment Built into Energy Charge
Residential Sales Tax Inside City Limits: 1% of total electric charges
Outside City Limits: None
Commercial Sales Tax Inside City Limits: 7.75% of total electric charges
Outside City Limits: 6.25% of total electric charges
Seasons
Summer: May through October billings
Winter: November through April billings
Residential Service
Customer Charge: $6.00 per month
Energy Charge: Summer: $0.0678 per kWh
Winter: $0.0678 per kWh for first 1,000 kWh per month
$0.0475 per kWh for additional kWh
Small General Service
Customer Charge: $12.00 per month
Energy Charge: Summer: $0.0654 per kWh
Winter: $0.0654 per kWh for the first 5,000 kWh per month
$0.0554 per kWh for additional kWh
School Service
Customer Charge: $12.00 per month
Energy Charge: Summer: $0.0760 per kWh
Winter: $0.0760 per kWh for the first 5,000 kWh per month
$0.0660 per kWh for additional kWh
Water & Wastewater Pumping Service
Customer Charge: $12.00 per month
Energy Charge: Summer: $0.0650 per kWh
Winter: $0.0550 per kWh
Large General Service
Customer Charge: $20.00 per month
Demand Charge: Summer: $7.70 per kW, but not less than $385.00
Winter: $6.90 per kW, but not less than $345.00
Energy Charge: Summer: $0.0380 per kWh
Winter: $0.0290 per kWh
Load Factor Credit: $0.008 per kWh for all kWh in excess of 400 kWh per kW
Curtailable Power Credit
Available to customers with demand exceeding 50 kW; contact the Energy Services Manager for details
Guard Light Service
Customer Charge: $7.50 per lamp
233
Water Rates (last base rate increase 11/01/01)
Customer Charge
Inside City Outside City
3/4 inch meter $16.50 per month $21.80 per month
1 inch meter $23.00 per month $27.00 per month
1 1/2 inch meter $29.50 per month $35.00 per month
2 inch meter $48.00 per month $56.00 per month
3 inch meter $181.50 per month $211.50 per month
4 inch meter $231.00 per month $269.50 per month
6 inch meter $346.50 per month $404.50 per month
8 inch meter $462.00 per month $539.00 per month
Cost per 1,000 gallons: $2.13 $2.48
Conservation Water Rates (effective 11/01/01)
Residential Only - Effective on Billings June 1 - September 30
Inside City Outside City
Per 1,000 gallons Per 1,000 gallons
0 to 19,000 gallons $2.13 $2.48
20,000 through 29,000 gallons $3.00 $3.35
30,000 through 39,000 gallons $4.50 $4.85
40,000 gallons and up $6.00 $6.35
Wastewater Rates (effective 11/01/02)
Customer Charge: $11.75 per month
Cost per 1,000 gallons: $2.95
Residential based on winter average water use
Commercial charges are actual usage
Garbage Rates (effective 11/04/02)
All customers inside City limits must pay garbage. All customers outside City limits who receive City utilities and live
on a City garbage route may select City garbage pickup.
Sales Tax on Garbage Service: Residential and Commercial
Inside City Limits: 7.75%
Outside City Limits: 6.25%
Residential Rate: Inside City Limits - $12.50 (includes recycling)
Outside City Limits - $14.90
Non-Residential Rate: Varies - Rates will be set by type, amount and frequency of service.
Stormwater Drainage Fees (effective 12/01/02)
All residential water customers within the city limits must pay a monthly charge of $3.75. Non-residential water
customers within the city limits must pay $3.75 per unit (2,088 square feet) which is calculated on the total square
footage of impervious cover on the property.
234
Utility Deposit Requirements and Service Charges
⌧ Residential Deposit - $100.00 (cash, check or credit card); Will be waived with qualifying letter of credit
⌧ Non-Residential Deposit - 1/6 Estimated Annual Bill (Cash, Check, Credit Card, Letter of Credit from a bank, or
surety bond)
⌧ Late Payment - 10%
⌧ Insufficient Check Charge - $15.00
⌧ Disconnect Service Charge for Delinquent Bill or Insufficient Check - $20.00
⌧ After Hours Reconnect Fee - $25.00
⌧ Meter Reread Charge at Customer's Request - $10.00
⌧ Temporary Service (5 days) - $35.00
⌧ New or Transfer Account Charge - $25.00 plus $25.00 during non-business hours or same day connections
⌧ Meter Test - At Cost
⌧ Credit Cards: Discover, VISA and MasterCard accepted
250
Advisory Boards and Commissions
In addition to the permanent advisory boards and commissions listed, the Council also appoints temporary advisory
committees from time to time to address specific, short-term issues. The 2002 Membership of Advisory Boards &
Commissions include:
Airport Board Advisory. Studies and makes recommendations to the City Council regarding operations and facility
improvements of the municipal airport. Ensures that the municipal airport is efficiently and adequately meeting the
needs of the City and the air transportation industry.
Jerry Fye
Mark Dietz
Howard Fomby
John Bader
Dennis Daley
Don Pfiester
Jeff Gilbert
Building Standards Commission. Hears appeals and renders decisions on rulings by City building inspectors or
officials in regard to code interpretation, enforcement, and substandard housing or structures within the City.
Jim Schiller
Lloyd Potts
Richard Lenning
Farrell Prewitt
Billy Strickland
Sidney Smithson
Tom Norrell
Cornelius Daly
Edward Martin
Cheryl Nunn
Convention & Visitors Board. Develops and advises the City Council on plans to promote convention business
and tourism in Georgetown.
Gael Dillard Jennifer Stevens Michael Martin
Scherry Chapman Bill Talley Kenneth Mellender
Carolyn Martin Judith Ryan W.P. (Bill) Lipscomb
John Wiley
Economic Development Commission. Makes recommendations to the City Council regarding the economic
development goals, strategies and policies for the City of Georgetown.
Kathryn Heidemann
Henry Boecker
Edward O’Rourke
Richard Smith
Russell Peterman
Ronald Swain
Henry Carr
Gordon Baker
Davidica Blum
Joe Pondrom
Daniel Vasquez
Georgetown Housing Authority. Establishes policy and reviews operations of subsidized housing in Georgetown.
Five members are citizens at-large and two members must be a housing authority resident.
Bob Horick
Fran Carlson
Patricia Chalaire
Jose Gonzalez
Edward Konetchy
Sissy Lego
Georgetown Transportation Enhancement Corporation. The purpose of this Corporation is to promote economic
and community development within the City and the State of Texas through the payment of costs for streets, roads,
drainage, and other related transportation system improvements, including the payment of maintenance and operating
expenses associated with such authorized projects.
Sam Pfiester
Mary Louise Poquette
Doug Smith
Ken Evans
Paulette Taylor
Jack Noble
Bill Masterson
251
Georgetown Utility System Advisory Board. Makes recommendations to the City Council regarding staff
presentations related to capital improvement projects and priorities, utility services, resource supplies and other
Council-assigned projects.
Ken Evans
Jack Hunnicutt
Larry Brown
Sam Pfiester
John Gavurnik
Kendall Young
Stanley Bland
Georgetown Youth Advisory Board. Advise the City Council on youth related issues. Members, ranging in age
from thirteen to eighteen years old, work to develop future leaders, promote positive adult/youth cooperation and
dialogue, and encourage youth participation in solving community concerns. This board can have up to 24 members.
Candice Butler
Rebecca Counts
Sarah Hilliard
Philip May
Jonathan Ross Soape
Tara Walker
Jillian Daleiden
Sarah Marriott
Steffanie Sikes
Emma Strobell
Sam Maspero
Ashleigh McCord
Amanda Patterson
Melody Varner
Lindsey Cockerell
Jonathan Easley
Lisa Foster
Jake Maspero
Lauren Senchack
Wes Varner
Brenda Culver
Historic & Architectural Review Commission. Makes recommendations to the City Council on the designation
of historic sites or districts, acts and assists the City Council in formulating design guidelines and other supplemental
materials relevant to the historic preservation or design review, approves or disapproves Certificates of Design
Compliance, renders advice and guidance, upon request of property owners or occupants on new construction or the
restoration, alteration or maintenance of any historic resource or other building within the District, and performs any
other functions requested by the City Council.
Joe Burke
Kelly Burris
Karalei Nunn
Virgil Buell
Jim Keys
Clare Easley
Mike Sparks
Beebe Gray
John Truehardt
Len Lester
Library Advisory Board. Makes recommendations regarding the development of the book collection, programming,
and other services provided by the Georgetown Public Library.
Judy Parks
Jacki Cuozzo
Dorothy Hagen
Zora Evans
Judy Griffith
Georgene Richaud
Ema Fielder
Gerald Carson
Gerald Sensabaugh
Main Street Advisory Board. Makes recommendations to the City Council regarding the promotion, maintenance,
and encouragement of the civic, social, commercial, tourist and economic welfare of the historic downtown central
business district of Georgetown.
Patti Eason
Virginia Stubbs
Joshua McClure
Judity Manriquez
Bryant Boyd
Glenda Overfeldt
Ellie Skross
Parks and Recreation Board. Recommends, to the City Council, uses of parkland and parks/recreational facilities
and improvements in programs, activities, and facilities to meet community recreation needs and interests.
John Philpott
Jean Houck
Doug Blackard
Mary Lee Dobi
Phil Davis
Amy Vick
Ron Doernbach
Dawn Hitt-Wilkin
Brenna Nedbalek
252
Planning & Zoning Commission. Studies and reviews plans and recommends to City Council action to be taken
in regard to City growth and development and comprehensive community planning. Also, makes recommendations
and acts as a hearing board on zoning requests. Drafts new development regulations and conducts periodic review
of plans and regulations.
Richard Glasco
Christopher Aadnesen
Johnny Anderson
Jennifer Shield
Harry Gibbs
William Moore
John KIrby
Audrey McDonald
Robert Seamans
Linda Turner
Public Safety Advisory Board. The seven-member Public Safety Advisory Board was created by the City Council
in April, 2002, to work with staff and Council to establish a new compensation package for safety personnel; to work
with staff to determine the appropriate process for citizen complaint resolution and recommendation to the Council;
to develop a long-range Public Safety Strategic Plan; and to work with staff and Council on major public safety
projects that arise.
Norma Clark
Ken Fuller
Bob Phillips
Bill Shanhouse
Paul Webster
Jimmy Wright
Greg Zavala
Williamson County & Cities Health District. Advises state, county and local elected officials on the status of public
health matters in Williamson County.
Lettie Lee, Georgetown
(remaining members appointed by County Commissioners Court)
Margaret Fink, Round Rock
Katherine Galloway, Cedar Park
Scholley Bubenik, Taylor
Vernon O’Rourke, Commissioners Court
Mary Faith Sterk, Commissioners Court
Karen Wilson, Director of Health District
Zoning Board of Adjustment. Hears and decides appeals that allege that there was an error in any order,
requirement, decision, or determination made by a City administrative officer, department, or board. Also acts on
applications that are submitted for a variance or a special exception to City zoning regulations.
Tom Nichols
Michelle Gambino
Thomas Bennett
Ken Fuller
Audrey McDonald
John Kirby
Joshua Konkle