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Reference Table of Contents
Fiscal and Budgetary Policy................................................................................................................229
Personnel Summary by Division 2004 - 2007.....................................................................................248
Personnel Summary 2005-06..............................................................................................................249
Program Summary by Fund for 2005-06.............................................................................................250
Contingency Reserve Requirements Worksheet ................................................................................252
Transfers Between Funds...................................................................................................................253
Internal Service Premiums..................................................................................................................254
Utility Rate Schedule...........................................................................................................................256
Ordinances..........................................................................................................................................259
GTEC Budget – A Blended Component Unit of the City of Georgetown for Reference Only ...........273
Advisory Boards & Commissions........................................................................................................274
City of Georgetown
Fiscal and Budgetary Policy
Revisions Approved July 12, 2005
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. Demonstrate to the citizens of Georgetown, the investment community, and the bond
rating agencies that the City is committed to a strong fiscal operation;
B. Provide precedents for future policy-makers and financial managers on common
financial goals and strategies;
C. Fairly present and fully disclose the financial position of the City in conformity to
generally accepted accounting principals (GAAP); and
D. 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 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 12 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.
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.
Basis of Accounting and Basis of Budgeting
The City’s accounts and budgets for all Governmental Funds using the modified accrual
basis of accounting. This basis means that revenue is recognized in the accounting period
in which it becomes available and measurable, while expenditures are recognized in the
accounting period in which they are incurred. Because the appropriated budget is used as
the basis for control and comparison of budgeted and actual amounts, the basis for
preparing the budget is the same as the basis of accounting. Exceptions to the modified
accrual basis of accounting include:
• Encumbrances, which are treated as expenditures in the year they are encumbered,
not when expended.
• Grants, which are considered revenue when awarded, not received.
• Principal and interest on long-term debt, which are 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 full-accrual basis of accounting. Under this method, revenues are
recognized when they are earned and measurable, while expenses are recognized when
they are incurred regardless of timing or related cash flows. The basis for preparing the
budget is the same as the basis of accounting except for principal payments on long-term
debt and capital outlay which are treated as budgeted expenses. Exceptions include:
• Depreciation which is not budgeted
• Non-budgeted accruals such as compensated absences
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 is founded on strategic objectives or "policy areas" that are reviewed
annually, and updated at least every five years. Funding of City programs shall be
based upon these objectives set forth in the Century Plan. Currently, there are 17 policy
areas included in the 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. 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.
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.
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.
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. 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. The
following criteria will be used in evaluation of budget amendments:
• Is the request necessary?
• Why was the item not budgeted in the normal budget process?
• Why can't a transfer be done within the Division to remedy the condition?
The Director of Finance and Administration must certify availability of revenues or
funding sources prior to adoption.
The City will amend the budget at year end, if needed, for revenue based expenditures
that exceeded budgeted amounts due to increased revenue and recognize any grant
funded expenditures for grants received after the budget was adopted or last amended.
The City will also amend the budget if necessary as part of the Mid-Year Review process
for any capital project timing adjustments from prior year, as well as, any other known
adjustments needed and approved at that time.
H. 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.
I. 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 2005/06 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. Realistic and Conservative Estimates - Revenues will be estimated realistically,
and conservatively, taking into account the volatile nature of various revenue
streams.
6. Administration – The benefits of a revenue source should exceed the cost of
levying and collecting that revenue.
7. 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.
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.
• 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. Social Service Funding – As part of the General Fund budget appropriations, the
City will designate an amount equal to 1% of the General Fund operating budget for
social service funding. This amount will be adjusted annually. These funds will be
allocated and paid according to the City Council’s guidelines for Social Service Funding.
C. Purchasing – All City purchases of goods or services will be made in accordance
with the City’s current Purchasing Policy and with State law. The City’s Purchasing
Policy is more restrictive than State Law is. The City’s Purchasing Policy requires all
contracts greater than $15,000 be approved by the City Council. Only materials and
other bid items are allowed to be purchased up to the $25,000 limit allowed by State Law
without Council approval. The following shows a summary of approval requirements for
purchases.
APPROVAL REQUIREMENTS FOR PURCHASES
Dollar Figure
Supervisor or
Director
Designee
Department
Director
Purchasing
Agent
City
Manager
City
Council
Less than $1,000
(Purchase Order or Credit Card)
$1,000 to less than $5,000
(Bid Form)
$5,000 to $10,000
$10,000 to less than $25,000
$15,000 or more
Professional Service Contracts
$25,000 or more
(Formal Bids – State
required over $25,000)
Materials and Equipment
Denotes signature approval
Council authorization
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.
V. BUDGET CONTINGENCY PLAN
This policy is designed to establish general guidelines for managing revenue shortfalls
resulting from local and national economic downturns that adversely affect the City's
revenue streams.
A. Immediate Action - Once a budgetary shortfall is projected, the City Manager will take
the necessary actions to offset any revenue shortfall with a reduction in current
expenses. The City Manager may:
• Freeze all new hire and vacant positions except those deemed to be a necessity.
• Review all planned capital expenditures.
• Delay all "non-essential" spending or equipment replacement purchases.
B. Further Action - If the above actions are insufficient to offset the revenue deficit and the
shortfall continues to increase, the City Manager will further reduce operating expenses
to balance the variance.
• Any resulting service level reductions, including workforce reductions, will be
addressed by the City Council.
VI. 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, capital resources, and
estimated operational impacts
• Needed capital improvements are identified through system models, repair and
maintenance records and growth demands.
• Economic development projects that have capital infrastructure needs, must be
reviewed and approved for funding by the City no later than March 1 to be included
in the annual CIP process. Any economic development project approved for funding
after March 1 will be included in the following year CIP process.
• 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 utility 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 then reviewed by the Finance Division
before any CIP contract is presented to the City Council for approval.
• All utility contracts and other utility 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.
• Short-term financing including Capital Leasing and other tax-supported obligations
can be used to fund vehicles, computers and other operating equipment provided the
impact to the tax rate is minimal.
• Caution should be used in replacing assets with short-term, tax-supported
obligations due to the repetitive nature of the replacements. The total amount of the
I & S (interest and sinking) portion of the tax rate dedicated to fund short-term debt
for equipment replacement will not exceed $0.04. The estimated short-term I & S for
2005/06 is $____.
VII. 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.
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. Modified Approach - Pavement Condition Index (PCI) - Governmental Accounting
Standards Board Statement # 34 provides for an alternative approach to depreciation for
measuring the value of infrastructure assets and the related costs incurred to maintain
their service life at a locally established minimum standard. The City has elected to
implement this modified approach in maintaining their non-enterprise fund infrastructure
assets. In order to adopt this alternative method, the City has implemented an asset
management system that determines if the minimum standards are being maintained.
This measurement system will be updated at least every 3 years. The City has elected
to use this alternative method for reporting its street infrastructure assets.
The City uses the CarteGraph PavementView Pavement Management Information
System to track the condition levels of each of the street sections. The condition of the
pavement is based on the following factors:
• Type of Distress
• Amount of Distress
• Severity of Distress
• Deduct Values (function of first three)
The Pavement Condition Index (PCI) is a measurement scale is based upon a condition
index ranging from zero for a failed pavement to 100 for pavement with perfect condition.
The condition index is used to classify pavement in the following conditions:
PCI Rating
100 – 85 Good
85 – 45 Fair
45 – 0 Poor
The City’s administrative policy is to achieve an average PCI level of 85. An 85 PCI is
considered maintaining the streets in a “good” condition. Staff will prepare a street
maintenance budget that meets this target for Council’s consideration during the budget
process.
C. 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 four-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.
VIII. 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.
IX. 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
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. The cost of land acquired should include all related
costs associated with its purchase.
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. Contributed Capital - Infrastructure assets received from developers or as a result of
annexation will be recorded as equity contributions when they are received.
5. Distributions Systems - All costs associated with public domain assets, such as
streets and utility distribution lines will be capitalized in accordance with the
capitalization policy. Costs should include engineering, construction and other
related costs including right of way acquisition.
6. 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.
X. 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.
A. Usage of Debt - Long-term 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.
The City may utilize the benefits of short-term debt financing to purchasing operating
equipment provided the debt doesn’t extend past the useful life of the asset, and the
potential impact to the tax rate is within policy guidelines. The I & S (interest and
sinking) portion of the tax rate can not exceed $0.04 for short-term debt (3-10 years).
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
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. The City also issues debt on behalf of the Georgetown Transportation
Enhancement Corporation (GTEC) whom then pledges 4B sales tax revenue for
the repayment of that 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.
6. Short-term borrowing - The City may authorize the issuance of Public Property
Finance Contractual Obligations (PPFCO) which are short-term obligations for
the acquisition of personal public property, such as equipment. PPFCOs are
payable from either ad valorem taxes or another dedicated revenue stream.
Each issuance will be assessed to ensure cost effectiveness and the repayment
schedule will not exceed the useful life of the asset. Multiple equipment
acquisitions can be grouped in a single PPFCO issue in order to develop
economies of scale.
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.
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 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 2005/06 is budgeted at 2.81 times
coverage. A coverage ratio of 1.5 times will also be required for all funds issuing
self-supporting debt.
H. Bond Reimbursement Resolutions – The City may utilize bond reimbursements as
a tool to manage its debt issues, due to arbitrage requirements and project timing.
In so doing, the City uses its capital reserve "cash" to delay bond issues until such
time when issuance is favorable and beneficial to the City.
The City Council may authorize a bond reimbursement resolution for General Capital
projects that have a direct impact on the City's ad valorem tax rate when the bonds
will be issued within the term of the existing City Council.
The City Council may also authorize revenue bond reimbursements for approved
utility and other self-supporting capital projects within legislative limits. Currently
revenue bonds must be issued within 18 months after an eligible bond funded project
is begun.
The total outstanding bond reimbursements may not exceed the total amount of the
City’s reserve funds.
XI. OTHER FUNDING ALTERNATIVES:
When at all possible, the City will research alternative funding opportunities prior to
issuing debt or increasing user-related fees.
A. Grants - All potential grants will be examined for any matching requirements and the
source of those requirements identified. A grant funding worksheet, reviewed by
Finance, that clearly identifies funding sources, outcomes and other relevant
information will be presented and approved by the City Council prior to any grant
application being submitted. It must be clearly understood that any resulting
operation requirements of the grant could be discontinued once the term and
conditions of the project have been terminated. The City Council must authorize
acceptance of any grant funding.
B. Use of Reserve Funds - The City may authorize the use of reserve funds to
potentially delay or eliminate a proposed bond issue. This may occur due to higher
than anticipated fund balances in prior years, thus eliminating or reducing the need
for debt proceeds, or postpone a bond issue until market conditions are more
beneficial or timing of the related capital improvements does not correspond with the
planned bond issue. Reserve funds used in this manner are replenished upon
issuance of the proposed debt.
C. Developer Contributions - The City will require developers who negatively impact
the City's utility capital plans offset those impacts. These policies are further defined
within the City's utility line extension policy and other development regulations.
D. Leases - The City may authorize the use of lease financing for certain operating
equipment when it is determined that the cost benefit of such an arrangement is
advantageous to the City.
E. Impact Fees - The City will impose impact fees as allowable under state law for both
water and wastewater services. These fees will be calculated in accordance with
statute and reviewed at least every three years. All fees collected will fund projects
identified within the Fee study and as required by state laws.
XII. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS
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. Deferrals, short-term loans, or one-time sources will be avoided as
budget balancing techniques.
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. Total reserves for 2005/06 are $10.2 million.
1. General Fund – The unobligated fund balance in the General Fund should equal
at least sixty (90) days or 25% of annual budgeted General Fund operating
expenditures. 2005/06 reserves are $4.6 million.
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.
4. Other Funds –
• Stormwater Drainage Fund - $150,000
• Airport Fund – As funds are available, up to ninety (90) days or 25% of
operating expenses (less fuel 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. 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 receiving the invoice. Accounts Receivable procedures will target collection
for a maximum of 30 days of service. Receivables aging past 120 days will be sent
to a collection agency. The Director of Finance and Administration is authorized to
write-off non-collectible accounts that are delinquent for more than 180 days,
provided proper delinquency procedures have been followed, and include this
information in the annual report to the City Council.
D. 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.
E. 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.
F. 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.
G. Ratios/Trend Analysis - Ratios and significant balances will be incorporated into
both the mid-year and annual reports to the City Council. This information will
provide users with meaningful data to identify major trends of the City's financial
condition through analytical procedures. The following ratios/balances will be used
as key financial indicators:
• Fund Balance/Equity: Assets - liabilities
FB/E AL (Acceptable level) minimum reserve
requirement
• Working Capital: Current assets less current liabilities
CA - CL AL minimum reserve requirement
• Current Ratio: Current assets divided by current liabilities
CA/CL AL > 1.00
• Quick Ratio: "Liquid" current assets divided by current
liabilities
Liquid CA/CL AL > 1.00
• Debt/Assessed AV Taxes Debt divided by assessed Ad Valorem value
D/AV AL < 5
• Debt Ratio: Current liabilities plus long-term liabilities
divided by total assets
CL +LTL/TA AL < 1
• Enterprise Oper Coverage: Operating rev divided by operating expense
OR/OE AL > 1.25
• Times Coverage Ratio: Operating revenue less operating expense
divided by annual debt service
(OR-OE)/DSV AL > 1.5
The City will be to develop minimum/maximum levels for the above ratios/balances
through analyzing of City historical trends and future projections. These ratios will
also be compared to other similar or regional municipalities for further analysis.
XIII. 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.
XIV. 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. Cost of Living Adjustment (COLA) - In order to sustain employee compensation
levels within the competitive job market, the City may fund an annual COLA for all
regular employees not included in a defined pay plan. The COLA will be based on a
three year rolling average Consumer Price Index (CPI) for the Texas Region.
C. Pay for Performance – The City Council may fund a one-time bonus incentive
program to aid in retaining quality employees and reward employees for productivity
and job performance.
This program will be funded with one-time available resources and paid as a lump-
sum distribution for performance that exceeds expectations during the review period.
248
Personnel Summary by Division
2004 - 2007
03/04 04/05 04/05 05/06 06/07
FINAL / ORIGINAL FINAL / ADOPTED PROJECTED
PERSONNEL SUMMARY ACTUAL BUDGET ACTUAL
COMMUNITY DEVELOPMENT
Code Enforcement 5/.5 5/.5 5/.5 5/.5 5/.5
Building Inspections 11 11 11 11 11
Administration 4/.5 4/.5 4 4 4
Current Planning 5 5 6 6 6
Long Range Planning 2 3 3 3 3
Total (FT/PT) 27/1 28/1 29/.5 29/.5 29/.5
COMMUNITY SERVICES
Convention & Visitor's Bureau 2 2 2 2 2
Main Street 1 1 1 1 1
Public Library 11/4.5 15/2.5 15/2.5 15/2.5 15/2.5
Parks 17/1.5 17/1.5 17/1.5 19/1.5 19/1.5
Recreation 14/12.5 14/12.5 14/12.5 14/12.5 14/12.5
Total (FT/PT) 45/18.5 49/16.5 49/16.5 51/16.5 51/16.5
FINANCE & ADMINISTRATION
Administration 2 2 2 2 2
Accounting 8 8 8 8 8
Municipal Court 4 4 4 5 5
Purchasing and Properties 6 6 6 5 5
Facilities Maintenance 2 2 2 5 5
Vehicle Service Center 4 5 5 5 5
Utility Office 13 13 13 13 13
Total (FT/PT) 39 40 40 43 43
FIRE SERVICES
Fire Administration 3 3 3 3 3
Fire Operations 46 51 51 56 61
Total (FT/PT) 49 54 54 59 64
GEORGETOWN UTILITY SYSTEMS
Administration 9 10 10 11 11
Electric 19 19 19 24 24
AMR 6 6 6 6 6
Systems Engineering 8 9 9 9 9
Stormwater Drainage 5/.5 5/.5 5/.5 5/.5 5/.5
Streets 14/.75 14/.75 14/.75 14/.75 14/.75
Wastewater Collection 9 10 12 12 12
Water Distribution 14 16 14 14 14
Total (FT/PT) 84/1.25 89/1.25 89/1.25 95/1.25 95/1.25
MANAGEMENT SERVICES
City Council 1 1 1 1 1
City Manager's Office 6/.5 6/.5 6/.5 6/.5 6/.5
Airport 2/3.5 2/3.5 2/3.5 2/3.5 2/3.5
Economic Development 3 3 3 3 3
Human Resources 4 4 4 4 4
Information Technology 8 9 9 9/1 9/1
Total (FT/PT) 24/4 25/4 25/4 25/5 25/5
POLICE SERVICES
Administration Services Bureau 8 8 8 8 8
Field Operations Bureau 35 41 41 47 53
Support Services Bureau 32 31 31 31 31
Animal Services 6.75 6.75 6.75 7/.5 7/.5
Total (FT/PT) 81.75 86.75 86.75 93/.5 99/.5
TOTAL CITY OF GEORGETOWN
(FT/PT) 349.75/24.75 371.75/22.75 372.75/22.25 395/23.75 406/23.75
249
Personnel Summary 2005/06
EMPLOYEES - Full Time / Part Time
(Full Time Equivalents)
349.75
336.5
320.25
318.25
304.5
286.25
27.25
32.25
31.75
35
372.75
395
24.75
25.75
23.75
22.25
0 50 100 150 200 250 300 350 400 450
*2005/06
2004/05
2003/04
2002/03
2001/02
2000/01
1999/00
1998/99
04/05
Final/Actual
Budget
05/06
Base
Budget
Adopted
Program
Additions
05/06
Adopted
Budget
Community Development 29.5 29.5 29.5
Community Services 65.5 65.5 2 67.5
Finance 40 40 3 43
Fire 54 54 5 59
GUS 90.25 90.25 6 96.25
Management Services 29 29 1 30
Police 86.75 86.75 6.75 93.5
Total 395 395 23.75 418.75
Base Position Summary
2003-2006
0
10
20
30
40
50
60
70
80
90
100
Comm
Devel
Comm
Svc
Finance Fire GUS M gmt
Svcs
Police
FT
E
s
02/03 Actual 03/04 Actual 04/05 Actual 05/06 Budget
250
Description # of FTE's Total 05/06 One Time Only On-going 06/07
General Fund
Comm Devl Comprehensive Plan Update 78,300 75,250 2,000
Comm Devl GIS Plan CAPCO Aerial Photo Update 150,000 15,000
Comm Devl xfer in CAPCO Aerial (150,000) (10,000)
Comm Svcs Urban Forester (hire 4/1/06) 1 33,083 4,900 54,655
Comm Svcs Automated External Defibriallators 18,000 18,000 250
Comm Svcs Safety Fence @ McMaster Athletic 10,000 10,000
Finance Court Assistant 1 37,000 35,500
Finance Court Assistant Revenue (37,000) (35,500)
Finance Upgrade to Transfer Station 140,000 140,000
Finance Allocation Revenue for Programs (37,585) (37,585)
Finance Allocation Expense for Programs 87,302 101,208
Finance IT Allocation Expense 23,200 23,200
Fire Hydraulic Rescue Tool Set Replacement 15,000 15,000 250
Fire Increase Fire Comp to 92% Mkt 157,000 160,925
Fire Add'l Market Adjustments 62,000 63,550
Fire Fire Personnel - Staggered Hiring Dates 5 95,987 198,015
Mgmt Svcs Safety Award Program for Divisions 3,050 3,050
Mgmt Svcs TMRS - 7% Contribution 199,171 199,171
Mgmt Svcs Increase in Insurance Stipend 77,400 77,400
Mgmt Svcs COLA - 3% 181,670 181,670
Mgmt Svcs Market Adjustments 113,638 151,174
Mgmt Svcs Add'l Market Adjustments 60,438 120,890
Mgmt Svcs Records Mgmt Program 12,000
Mgmt Svcs Records Mgmt Program (12,000)
Mgmt Svcs Fee Waivers for Habitat for Humanity 35,000 35,000
Mgmt Svcs Merit Bonus Transfer to Jnt Svcs 80,000 80,000
Police Hike & Bike Trail Access Vehicle 7,540 6,500 2,340
Police Upgrade Animal Tech to FT 0.25 6,668 6,668
Police Increase Police Comp to 92% Mkt 236,000 241,900
Police Add'l Market Adjustments 114,000 116,850
Police PT Reception for Animal Shelter 0.50 11,234 11,034
Police Patrol Staff - Staggered Hiring Dates 6 112,369 290,369
13.75 1,920,465 384,650 1,973,984
Tourism Fund
Comm Svcs Wolf Ranch Visitors Kiosk 1,800 1,800
Finance IT Program Allocation 216 216
Mgmt Svcs TMRS 7% contribution 1,990 1,990
Mgmt Svcs COLA - 3% 3,765 3,765
Mgmt Svcs Market Adjustments 2,332 3,102
Mgmt Svcs Add'l Market Adjustments 1,240 2,480
11,343 1,800 11,553
Facilities Maintenance Fund
Mgmt Svcs TMRS - 7% Contribution 4,050 4,050
Mgmt Svcs COLA - 3% 5,753 5,753
Mgmt Svcs Market Adjustments 1,477 1,964
Mgmt Svcs Add'l Market Adjustments 786 1,572
Mgmt Svcs Insurance Stipend 1,200 1,200
13,266 14,539
Fleet Management Fund
Finance Outsourcing Unlead Fuel 6,640 6,640
Finance 3 Ford Escape Hybrids (elec) 86,040
Finance xfer in Electric Hybrids (86,040)
Finance Asphalt Dis Machine 12,665 11,625 1,815
Finance IT program Allocation 108 108
Finance Vehicle/Radio-Material Mgr Electric 33,400
Finance xfer in elec for Vehicle/radio (33,400)
Finance xfer in elec for Material Mgr (1,040)
Finance Vehicle Maint-Material Mgr 1,040
Finance xfer in Gfund for Urban Forester Radio (3,400)
Finance Urban Forestor - Radio 3,400
Finance xfer in Gfund for Urban For Vehicle Maint (1,040)
Finance Urban Forestor - Vehicle Maint 1,040
Mgmt Svcs TMRS 7% contrubution 4,135 4,135
Mgmt Svcs COLA - 3% 7,767 7,767
Mgmt Svcs Market Adjustments 4,840 6,436
Mgmt Svcs Add'l Market Adjustments 2,575 5,150
Mgmt Svcs Insurance Stipend 1,200 1,200
39,930 11,625 33,251
Joint Services Fund
Comm Svcs xfer to Gfund for CAPCO Photo 50,000 50,000
Finance CIS Upgrade for UB 100,000
Finance xfer from Electric for CIS (100,000)
Finance Warehouse Staff Position 1 34,884 34,409
Finance xfer to IT for Warehouse Staff 1,400
Finance IT Program Allocation 5,072 5,072
Finance Revenue for Joint Services Programs (239,934) (267,746)
GUS Digital Archiving 40,000 1,000
GUS xfer Water for Digital Archiving (13,334)
GUS xfer WW for Digital Archiving (13,333)
GUS xfer Elect for Digital Archiving (13,333)
GUS Transportation Engineer 1 71,172 94,631
Mgmt Svcs TMRS 7% contribution 43,191 43,191
Mgmt Svcs COLA 3% 80,407 80,407
Mgmt Svcs Market Adjustments 52,286 69,834
Mgmt Svcs Add'l Market Adjustments 27,812 55,624
Mgmt Svcs xfer to Gfund for Record Mgmt 12,000 12,000
Mgmt Svcs Insurance Stipend 11,750 11,750
Mgmt Svcs Merit Bonuses 320,000 80,000
Mgmt Svcs Merit Bonus Transfers (240,000)
Program Summary by Fund
251
Program Summary by Fund
Description # of FTE's Total 05/06 One Time Only On-going 06/07
Information Technology Fund
Finance IT Program Allocation 863 863
Finance IT Program Allocation Revenue (33,019) (33,019)
Mgmt Svcs TMRS 7% contribution 8,999 8,999
Mgmt Svcs COLA - 3% 16,975 16,975
Mgmt Svcs Market Adjustments 10,574 14,090
Mgmt Svcs Add'l Market Adjustments 5,624 11,248
Mgmt Svcs Insurance Stipend 1,200 1,200
Mgmt Svcs xfer in Warehouse Comp (1,400)
Mgmt Svcs Warehouse Staff - Comp 1,400
Mgmt Svcs xfer in Elec Eng - Comp (4,600)
Mgmt Svcs Electric Engineer - Comp 4,600
Mgmt Svcs xfer in Material Mgr - Comp (4,600)
Mgmt Svcs Material Mgr - Comp 4,600
Mgmt Svcs xfer in Crt Asst - Comp (1,500)
Mgmt Svcs xfer in Urban Forester-Comp (1,500)
Mgmt Svcs Crt Asst & Urban F. - Comp 3,000
Mgmt Svcs xfer in Transportation Eng (1,500)
Mgmt Svcs Transportation Eng-comp 1,500
11,216 20,356
Airport Fund
Finance IT Program Allocation 216 216
Mgmt Svcs Airport Wayfaring Signage 15,000
Mgmt Svcs COLA 3%5,788 5,788
Mgmt Svcs Gfund & Jnt Svcs Program Allocations 1,615 1,762
Mgmt Svcs Insurance Stipend 600 600
Mgmt Svcs Market Adjustments 3,627 4,822
Mgmt Svcs Add'l Market Adjustments 1,929 3,858
Mgmt Svcs TMRS 7% contribution 1,888 1,888
30,663 18,934
Electric Fund
GUS Elec Substation/Dist Engineer 1 87,917 4,600 84,507
GUS Electric Material Mgr 1 115,265 38,000 78,739
GUS Gfund & Jnt Svcs Program Allocations 84,701 90,412
GUS IT Program Allocation 1,834 1,834
GUS Materials Mgmt & WO Software 170,000 150,000
GUS xfer to Fleet for Hybrids 86,040 82,920 3,120
GUS xfer to Gfund for CAPCO 50,000 50,000 5,000
GUS xfer to Jnt for Digital Archiving 13,334 13,334
GUS xfer to Joint for CIS Billing 100,000 600,000
Mgmt Svcs COLA 3% 39,580 39,580
Mgmt Svcs Insurance Stipend 12,600 12,600
Mgmt Svcs Market Adjustments 24,749 32,910
Mgmt Svcs Add'l Market Adjustments 26,329 52,658
Mgmt Svcs Merit Bonus Transfer 80,000 80,000
Mgmt Svcs TMRS 7% contribution 24,425 24,425
2 916,774 418,854 1,025,785
Sanitation Fund
Finance Gfund & Jnt Svcs Program Allocations 8,193 8,650
Finance Recycling on the Square 7,000 7,000
15,193 7,000 8,650
Stormwater Fund
GUS Gfund & Jnt Svcs Program Allocations 16,757 18,215
GUS IT Program Allocation 216 216
GUS Stormwater Mgmt Program 6,000 500
Mgmt Svcs COLA 3%6,421 6,421
Mgmt Svcs Insurance Stipend 2,400 2,400
Mgmt Svcs Market Adjustments 4,024 5,350
Mgmt Svcs Add'l Market Adjustments 2,140 4,280
Mgmt Svcs TMRS 7% contribution 3,238 3,238
41,196 40,620
Wastewater Fund
GUS Gfund & Jnt Svcs Program Allocations 32,992 35,596
GUS IT Program Allocation 1,079 1,079
GUS xfer to Jnt for Digital Archiving 13,333 13,333
Mgmt Svcs COLA 3% 14,968 14,968
Mgmt Svcs Insurance Stipend 3,600 3,600
Mgmt Svcs Market Adjustments 9,380 12,474
Mgmt Svcs Add'l Market Adjustments 4,989 9,978
Mgmt Svcs TMRS 7% contribution 8,045 8,045
88,386 13,333 85,740
Water Fund
GUS Gfund & Jnt Svcs Program Allocations 45,958 49,487
GUS IT Program Allocation 216 216
GUS xfer to Gfund for CAPCO 50,000 50,000 5,000
GUS xfer to Jnt for Digital Archiving 13,333 13,333
Mgmt Svcs COLA 3% 15,219 15,219
Mgmt Svcs Insurance Stipend 3,000 3,000
Mgmt Svcs Market Adjustments 9,538 12,684
Mgmt Svcs Add'l Market Adjustments 5,074 10,134
Mgmt Svcs Merit Bonus Transfer 80,000 80,000
Mgmt Svcs TMRS 7% contribution 8,014 8,014
230,352 143,333 103,754
TOTAL CITY WIDE PROGRAM REQUESTS 17.75 3,548,824 1,122,595 3,465,338
252
Contingency Reserve Requirements Worksheet
(per Section XII.B of Fiscal and Budgetary Policy)
-------------------- B Y F U N D --------------------
CITY WIDE General Electric Water Services
Total budgeted expenditures 131,834,745 23,868,920 43,012,926 23,358,799
Less:
Purchased Power- Electric (22,588,000)(22,588,000)
Capital Improvements - Electric, WW, Water (16,098,600)(9,366,600) (6,732,000)
Capital Improvements - Other Enterprise Funds (2,240,175)
Capital Improvements - GCP, Streets & SRF (13,970,263)
Capital Maintenance - General/Utilities (1,741,500)(825,000) (256,500) (660,000)
Capital Improvements - Special Revenue Funds (1,545,500)
Airport Fuel Charge (1,435,857)
Debt Service - General (4,839,117)
One-Time Only Expenses (1,243,970)(677,650) (409,654) (156,666)
Interfund Transfers (6,582,764)(169,708) (3,365,574) (1,823,166)
Interfund Charges (10,089,938)(3,821,921) (2,306,443) (2,396,146)
Budgeted operating expenditures 49,459,061 18,374,641 4,720,155 11,590,821
Percentage reserve requirements:
60 days - 16.67%8,243,177 3,062,440 786,693 1,931,804
75 days - 20.83% 10,303,971 3,828,050 983,366 2,414,754
90 days - 25%12,364,765 4,593,660 1,180,039 2,897,705
09/30/03 RESERVE BALANCES:
Minimum Minimum Current
Days Amount Amount
Fund Required Required Included
Electric Fund N/A 983,366 2,225,000
General Fund 90 days in 2004 4,593,660 4,700,000
Sanitation Fund N/A N/A N/A
Stormwater Drainage Fund N/A 150,000 150,000
Water Services Fund 90 days 2,897,705 3,100,000
Airport Fund N/A 150,000 150,000
Convention & Visitors Bureau SRF 60 days 75,000 75,000
All other City Funds expenditures N/A* 1,454,240 N/A (held in other operating funds)
Totals for all expenditures 75 days 10,303,971 10,400,000
Note: The city-wide contingency reserve requirement is 75 days of operating expenses. Only the General, Stormwater Drainage,
Water Services, 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.
253
Transfers Between Funds
Interfund transfers include:
Dividend to General Fund:
4 Per the City’s Fiscal and Budgetary Policy, utility operations transfer eight percent of its gross billings for
utility services to the General Fund 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 $4,712,800 in 2005/06.
Other Transfers:
4 Other transfers include grant matching, fire hydrant testing, and equipment purchases to other funds.
T R A N S F E R T O
General Fund SRF Gen Debt Svc Fleet Fund Joint Services Information Tech Total Out:
T General Fund 127,478 0 6,800 80,000 3,000 217,278
R
A Gen Cap Projects 591,400 591,400
N
F SRF 10,000 15,000 52,700 77,700
E
R Facilities 1,400 1,400
S
Information Tech 31,946 31,946
F Joint Services 74,500 74,500
R
O Electric 2,903,200 255,240 193,334 13,800 3,365,574
M
Water Services 1,672,700 43,800 106,666 1,823,166
Stormwater
Drainage 129,700 129,700
Sanitation 267,200 267,200
Total In: 5,057,300 142,478 84,646 897,240 380,000 21,100 6,582,764
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Internal Service Premiums
*With Programs
Department
Facilities
Maintenance Fleet
Information
Services Joint Services General
General Fund
General Government 4,363 1,668,403
City Council 18,748 4,129
City Manager's Office 46,588 4,597 20,645
Municipal Court 10,820 18,383
Planning Admin 39,516 4,597 19,244
Current Planning 38,487
Long Range Planning 19,244
Inspection Services 26,055 45,420
Animal Services 15,749 12,435 24,645
Parks 15,160 111,656 39,852
Recreation 169,261 16,497 66,420
Library 80,619 122,729
Fire Services Administration 116,538 16,517
Fire Operations 66,278 181,678
Code Enforcement 25,086 28,903
Police Administration 90,697 14,787
Support Services 7,408 147,869
Field Operations 131,138 182,371
Streets 129,128 19,261
Ecomonic Development & Tourism SRF
Convention & Visitors Bureau 13,216 1,847 8,856
Facilities Maintenance Fund
Facilities Maintenance 11,737
Fleet Management Fund
Vehicle Service Center 2,047 28,826 4,596
Joint Services Fund
Economic Development Administration 13,216 17,678
GUS Administration 71,592 6,137 24,080
Systems Engineering 29,930 24,080
Finance Administration 37,208 13,787
Accounting 32,169
Purchasing 33,490 7,555 27,573
Utility Office 22,129 13,062 55,148
Human Resources 28,500 23,259
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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 Technology
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 39,197 4,597 37,388
Electric Fund
Electric Operations 183,061 52,975
AMR 28,604 28,895
Electric Contracts 1,464,191 548,717
Water Services Fund
Distribution & Collection 244,536 57,791
Plant Management 29,686
Contracts 1,715,860 348,273
Sanitation Fund
Sanitation Contracts 9,003 189,205 42,934
Stormwater Drainage Fund
Stormwater Drainage 76,163 9,632 363,960 38,036
Airport Fund
Airport Operations 8,392 18,560 8,258 32,133 6,458
Total 877,046 1,228,179 1,436,749 5,433,752 * 984,418
* Excludes intergovernmental charges to GTEC of $101,982
256
Utility Rate Schedule
Electric Rates (effective on billings after 11/15/04)
All Customers
Power Cost Adjustment Variable
Residential Sales Tax Inside City Limits: 2.00% of total electric charges
Outside City Limits: None
Commercial Sales Tax Inside City Limits: 8.25% of total electric charges
Outside City Limits: 6.25% of total electric charges
Residential Service
Customer Charge: $6.00 per month
Energy Charge: $0.0889 per kWh
Small General Service
Customer Charge: $12.00 per month
Energy Charge: $0.0865 per kWh
School Service
Customer Charge: $12.00 per month
Energy Charge: $0.0976 per kWh
Municipal Water & Wastewater Pumping Service
Customer Charge: $12.00 per month
Energy Charge: $0.0776 per kWh
Large General Service
Customer Charge: $20.00 per month
Demand Charge: $7.30 per kW, but not less than $365.00
Energy Charge: $0.0574 per kWh
Minimum Bill: $385.00
Industrial
Customer Charge: $50.00 per month
Demand Charge: $6.15 per kW, but not less than $3,075.00 per month
Energy Charge: $0.0570 per kWh
Minimum Bill: $3125.00
Large Industrial Service
Customer Charge: $100.00 per month
Demand Charge: $5.20 per kW, but not less than $10,400.00
Energy Charge: $0.0560 per kWh
Minimum Bill: $10,500.00
Large Institutional Service
Customer Charge: $20.00 per month
Energy Charge: $0.0795 per kWh
Minimum Bill: $20.00
Municipal Service
Customer Charge: $12.00 per month
Energy Charge: $0.0790 per kWh
Minimum Bill: $12.00
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Guard Light Service
100 Watt HPL $7.50 (35 kWh)*
200 Watt HPL $12.75 (71 kWh)*
250 Watt HPL $14.50 (86 kWh)*
400 Watt HPL $20.20 (137 kWh)*
Municipal Street Light Service
100 Watt HPL $4.20 (35 kWh)*
200 Watt HPL $7.60 (71 kWh)*
250 Watt HPL $9.05 (86 kWh)*
400 Watt HPL $14.05 (137 kWh)*
Retail Street Light Service
100 Watt HPL $4.50 (35 kWh)*
200 Watt HPL $8.30 (71 kWh)*
250 Watt HPL $9.85 (86 kWh)*
400 Watt HPL $15.35 (137 kWh)*
*Plus applicable Power Cost Adjustment (PCA)
*Customer must agree to a term of service not less than one year
Water Rates (effective 10/01/03)
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: $2.25 $2.60
Non-Potable Water Rates (effective 11/01/03)
Cost per 1,000 gallons $0.85
Conservation Water Rates (effective 06/01/02)
Residential Only - Effective on Billings June 1 – October 31
Inside City Outside City
Per 1,000 gallons Per 1,000 gallons
0 to 19,000 gallons $2.25 $2.60
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
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Wastewater Rates (effective 11/15/04)
Customer Charge
Inside City Outside City
Monthly Charge: $11.75 $13.50
Cost per 1,000 gallons: $ 3.25 $ 3.85
Residential based on winter average water use. Commercial charges are actual usage
Garbage Rates (effective 11/15/04)
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: 8.25%
Outside City Limits: 6.25%
Residential Rate: Inside City Limits - $12.95 (includes recycling)
Outside City Limits - $15.45
Non-Residential Rate: Varies - Rates will be set by type, amount and frequency of service
Stormwater Drainage Fees (effective 11/15/04)
All residential customers within the city limits must pay a monthly charge of $4.25. Non-residential customers within
the city limits must pay $4.25 per unit (2,088 square feet) which is calculated on the total square footage of
impervious cover on the property.
Utility Deposit Requirements and Service Charges
⌧ Residential Deposit - $150.00 (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)
⌧ Meter Tampering Fee - $100.00 per incident
⌧ Payment Plan Administration Fee - $20.00
⌧ Late Payment - 10%
⌧ Insufficient Check Charge - $30.00 (effective 10/01/05)
⌧ Disconnect Service Charge for Delinquent Bill or Insufficient Check - $30.00
⌧ After Hours Reconnect Fee - $50.00
⌧ Meter Reread Charge at Customer's Request - $10.00
⌧ Temporary Service (5 days) - $60.00 (effective 10/01/05)
⌧ New or Transfer Account Charge - $30.00 plus $50.00 during non-business hours or same day connections
⌧ Meter Test - At Cost
⌧ Credit Cards: Discover, VISA and MasterCard accepted
273
A Component Unit of the City of Georgetown
Georgetown Transportation Enhancement Corporation
(GTEC) Budget
(Adopted by GTEC Board July 20, 2005)
(Approved by City Council September 1, 2005)
Beginning Fund Balance $6,734,339
Revenue:
Sales Tax Revenue $3,036,300
Interest $65,000
PID Assessments $450,042
Developer Contributions $0
Debt Proceeds $2,920,000
Total Revenue $6,471,342
Expense:
Administrative Expense & Supplies $155,200
Legal Expense $40,000
Inspection Services $50,000
Transportation Plan Updates $35,000
Subtotal - Operating Expense $280,200
Debt Service $1,241,900
Debt Service - New $90,300
Issuance Cost & Reserve Funding $51,600
Transporation Improvement Program
12 Arterial SE1: Inner Loop / SH 130 $1,890,000
14b Southwest Bypass (29 to 2243) $990,000
13 CR 265 / Hacia Los Lobos $2,250,000
10 NE Inner Loop / Lakeway Bridge $2,500,000
NN Williams Drive Widening $1,200,000
Subtotal - Transportation Improvement Program $8,830,000
Economic Development Projects
DT1 River Place $78,183
DT2 400 Main Street $83,000
DT3 500 South Austin Avenue $506,000
DT4 1102 South Austin Avenue $156,000
Park Central Boulevard $550,000
Projects to be determined $441,892
Subtotal - Transportation Improvement Program $1,815,075
Total Expense $12,309,075
Available Fund Balance $896,606
Reserves:
Capital for Economic Development $0
Contingency $887,800
Available Working Capital $8,806
274
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 2005 Membership of Advisory Boards &
Commissions include:
Airport Advisory Board. 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.
Mark Dietz, Chair John Bader Howard Fomby
Chris Cagle Don Pfiester Tim Sullivan
Arnold Wieder
Animal Shelter Advisory Board. Ensures that the City of Georgetown Animal Shelter complies with all City and
State laws governing its operation.
Shawn Gunnin, Chair Erica Haley Patty Eason
Ken Finn Dawn Hitt-Wilken Lana Cagle
Lane Robison
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.
Richard Lenning Edward Baxter Stanley Bland
Kristopher Kopack Edward Martin Billy Strickland
Riki Young
Civil Service Commission. Oversees the hiring and promotional process and serves as a disciplinary appeal board
for civil service employees in the Georgetown Fire Department. The Commission is comprised of three commissioners
appointed by the City Manager and confirmed by the Georgetown City Council. The commissioners serve staggered,
three-year terms.
John William Wood, Sr. Bernard Farkas James Montgomery
Convention & Visitors Board. Develops and advises the City Council on plans to promote convention business and
tourism in Georgetown.
Kent Huntsman Chair Bill Banks Holly Bresser
Gaz Green Martha Lawlor Randy Lesseps
R.C. Lumpkin Linda Rainsdon Margie Ranc
Elizabeth Sensabaugh Ellen Weimer
Economic Development Commission. Makes recommendations to the City Council regarding the economic
development goals, strategies and policies for the City of Georgetown.
Rick Smith, Chair Keith Brainard Tom Crawford
R. Lynne Dison Conchita Gusman Jim Hensley
Ralph Nayman Edward O’Rourke Joe Pondrom
Ronald Swain Bob Weimer
275
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, Chair Richard Glasco Ann Lockhart
Amber Hardin Emily Northrop
Georgetown Economic Development Corporation (GEDCO). This is a non-profit 4A corporation to promote and
develop new and expanded business enterprises on behalf of the city of Georgetown in accordance with the Texas
Development Corporation Act of 1979, Article 5190.6 Section 4A.
Henry Carr Ben Oliver Ron Shelly
Rick Smith Farley Snell
Georgetown Transportation Enhancement Corporation (GTEC). 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.
Henry Carr, President Henry Boecker John Kirby
Ricki Salazar Gabe Sansing Joe Savage
Farley Snell
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.
Doug Smith, Chair Robert Kostka Larry Brown
John Gavurnik Jack Hunnicutt Kendall Young
Patty Eason
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.
Will Foster Meredith Klipple Crystal Pratt
Kaci Rogers Melissa McNutt Rachel McNutt
Jacob Wolfman Candice Butler Ann Evans
Jonathan Patterson Kammie Wolfman Fernando Romero
Rebecca Counts Philip May Meredith Morrow
Jonathan Soape Vishal Gaglani
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.
Mike Sparks, Chair Linda McCalla John B. Chapman
Christopher Damon Claire Easley Beebe Gray
Jim Keys Nancy Knight Karalei Nunn
Rick O’Donnell John Truehardt
276
Library Advisory Board. Makes recommendations regarding the development of the book collection, programming,
and other services provided by the Georgetown Public Library.
Judy Griffith, Chair Jackie Cuozzo Jack Dixon
Judy Johnston Ruth Anne Mallory Patti Jennings Moore
Linda Nix Danielle Cunniff Plumer Sissy Lego-Pederson
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.
Gordon Baker, Chair Cindy Locke Laura Eliel
Sarah Jane Blankenship Kirk Kriegel Francisco Choi
Diane Painter Larry McCormick Marsha Farney
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.
Mark Ramsey,Chair Van Chandler Kay Cobb
Kent Buikema Ron Doernbach Bob Mathis
Mark Shepherd Mike Simpson Barbara Owens
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.
Johnny Anderson, Chair Sarah Milburn Harry Gibbs
Audrey McDonald Marlene McMichael William Moore
Brian Ortego Don Padfield Russell Phillips
Jennifer Shield
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.
Danny Swafford, Chair Jim Jarvis Audrey McDonald
William Moore Ann Snell Richard Vasquez III
Earl Watson