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HomeMy WebLinkAbout01-IntroductionLocation Austin Dallas/Fort Worth San Antonio Lubbock El Paso Amarillo Georgetown Houston Georgetown is the northern most “gateway” to the gently rolling hills of Central Texas. While Georgetown offers the amenities and charm of a small community rooted in values of days gone by, it’s strategically and centrally located in the middle of the four major metropolitan areas of Texas. Austin is 26 miles south, Dallas is two hours north, Houston is two hours southeast and San Antonio is just one-and- a-half hours south, placing Georgetown in a very advantageous position for cultural and economic develop- ment. Traveling to and from Georgetown is easy, as it is at the crossroads of IH-35 going north/south and State Highway 29 going east/ west. Access to Georgetown via the Austin-Bergstrom International Airport was made much easier with the recent opening of State Highway 130, a new toll road from Georgetown to San Antonio that parallels IH-35. CITY OF GEORGETOWN ANNUAL BUDGET GEORGETOWN, TEXAS Fiscal Year October 1, 2008 through September 30, 2009 MAYOR George Garver MAYOR PRO TEM Pat Berryman District 5 COUNCIL MEMBERS Patty Eason District 1 Gabe Sansing District 2 Keith Brainard District 3 Bill Sattler District 4 Dale Ross District 6 Ben Oliver District 7 CITY MANAGER Paul Brandenburg ASSISTANT CITY MANAGERS Tom Yantis Jim Briggs, Utilities DIVISION DIRECTORS Randy Morrow Community Services Micki Rundell Finance & Administration Clay Shell, Interim Fire Department David Morgan Police Department CITY ATTORNEY Patricia E. Carls Carls, McDonald & Dalrymple, LLP The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City of Georgetown for its annual budget for the fiscal year beginning October 1, 2007. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications medium. The award is valid for a period of one year only. The City of Georgetown has received the Distinguished Budget Presentation Award for the last nineteen consecutive years. We believe our current Operating Plan continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Table of Contents Councilmembers Budget Award Mission Statement Table of Contents User’s Guide to the Budget OVERVIEW Transmittal Letter....................................................................................................................i CITY SUMMARY Georgetown’s Long-Term Planning Process...................................................................... 1 2008/2009 Strategies Linked to the 2030 Plan..................................................................... 7 2008 Quality of Life Survey................................................................................................. 12 Budget Adoption and Management Process .................................................................... 14 Annual Budget Preparation ................................................................................................ 16 Organizational Chart............................................................................................................ 17 Community Profile............................................................................................................... 18 Georgetown – Then and Now ............................................................................................. 20 FINANCIAL SUMMARY City Operations by Fund ..................................................................................................... 21 City Operations by Fund / by Division............................................................................... 22 Budgeted Revenues ............................................................................................................ 23 Budgeted Expenses by Division ........................................................................................ 24 Budgeted Expenses by Program........................................................................................ 25 Revenues.............................................................................................................................. 26 Fund Summaries.................................................................................................................. 36 COMMUNITY DEVELOPMENT DIVISION Division Financial Summary............................................................................................... 51 Administration...................................................................................................................... 52 Building Inspections............................................................................................................ 54 Code Enforcement...............................................................................................................56 Geographic Information System ........................................................................................ 58 Housing and Neighborhood Development........................................................................ 60 Planning................................................................................................................................ 62 COMMUNITY SERVICES DIVISION Division Financial Summary............................................................................................... 65 Administration...................................................................................................................... 66 Convention and Visitors Bureau........................................................................................ 68 Library................................................................................................................................... 70 Parks.....................................................................................................................................72 Recreation ...........................................................................................................................74 FINANCE & ADMINISTRATION DIVISION Division Financial Summary............................................................................................... 77 Administration...................................................................................................................... 78 Accounting........................................................................................................................... 80 Facilities Construction and Maintenance.......................................................................... 82 Municipal Court.................................................................................................................... 86 Purchasing ...........................................................................................................................88 Utility Office.......................................................................................................................... 90 Vehicle Service Center........................................................................................................ 92 FIRE DIVISION Division Financial Summary ...............................................................................................97 Administration......................................................................................................................98 Operations ..........................................................................................................................100 GEORGETOWN UTILITY SYSTEMS DIVISION Division Financial Summary .............................................................................................103 Administration....................................................................................................................104 Energy Services .................................................................................................................106 Environmental Services.....................................................................................................114 Systems Engineering.........................................................................................................116 Water Services....................................................................................................................118 MANAGEMENT SERVICES DIVISION Division Financial Summary .............................................................................................127 City Council ........................................................................................................................128 City Manager’s Office.........................................................................................................130 Airport .................................................................................................................................132 Economic Development.....................................................................................................134 General Government Contracts........................................................................................136 Information Technology ....................................................................................................138 Legal Contract....................................................................................................................142 Main Street..........................................................................................................................144 Human Resources..............................................................................................................146 POLICE DIVISION Division Financial Summary .............................................................................................149 Administrative Services Bureau.......................................................................................150 Field Operations Bureau....................................................................................................152 Support Services Bureau ..................................................................................................154 Animal Services..................................................................................................................156 TRANSPORTATION DIVISION Division Financial Summary .............................................................................................159 Administration....................................................................................................................160 Stormwater Drainage.........................................................................................................162 Streets.................................................................................................................................164 CAPITAL PROJECTS Capital Projects & Five Year Plans...................................................................................167 DEBT Debt Management & Policy ...............................................................................................211 Outstanding Debt Summary..............................................................................................212 Outstanding Debt by Type.................................................................................................213 General Debt Service.........................................................................................................214 Utility Debt Service.............................................................................................................216 Utility Revenue Bond Coverage........................................................................................217 Proposed Debt Issues........................................................................................................218 STATISTICAL Miscellaneous Statistical Data.......................................................................................... 219 Key Indicator Graphs......................................................................................................... 220 Benchmarking Graphs ...................................................................................................... 222 Certified Property Value.................................................................................................... 224 Certified Taxable Assessed Values.................................................................................. 225 Tax Rates Property Tax Rate Comparison........................................................................... 226 Combined Tax Rate – City of Georgetown......................................................... 226 Total Combined Tax Rate Comparison............................................................... 227 Sales Tax Revenue Analysis............................................................................................. 228 Tax Revenues Ten Year History ................................................................................................... 229 Combined Sales and Property Taxes.................................................................. 229 Utility Customer Growth.................................................................................................... 230 Utility Revenues................................................................................................................. 231 Population .......................................................................................................................... 232 Georgetown’s Top Ten...................................................................................................... 232 REFERENCE Fiscal and Budgetary Policy............................................................................................. 233 Contingency Reserve Requirements Worksheet............................................................ 255 Financial Ratio Comparisons ........................................................................................... 256 Personnel Summary by Division 2006-2010.................................................................... 258 Personnel Summary – FTE’s ............................................................................................ 260 Personnel Summary – New Positions Added ................................................................. 261 Program and Service Level Requests Summary by Fund............................................. 262 Internal Service Premiums................................................................................................ 264 Transfers Between Funds................................................................................................. 266 Utility Rate Schedule......................................................................................................... 267 Ordinances......................................................................................................................... 271 GEDCO Budget (for reference only)................................................................................. 280 GTEC Budget (for reference only).................................................................................... 281 GTEC Outstanding Debt Summary (for reference only).................................................282 GTEC Principal & Interest Requirements (for reference only) ...................................... 283 Advisory Boards & Commissions.................................................................................... 284 ACRONYMS / GLOSSARY / INDEX Commonly Used Acronyms.............................................................................................. 287 Glossary.............................................................................................................................. 289 Index.................................................................................................................................... 295 City of Georgetown City Council 2008/2009 Patty Eason District 1 George Garver Mayor Pat Berryman Mayor Pro-Tem District 5 Keith Brainard District 3 Dale Ross District 6 Ben Oliver District 7 Bill Sattler District 4 Gabe Sansing District 2 The Mayor and seven City Council members, as the elected representatives of the City of Georgetown, formulate public policy to meet community needs and assure orderly development in the City. The City Council is responsible for appointing the City Manager, City Attorney, and City Secretary, as well as various citizen boards and commissions. Mission Statement To preserve and enhance the quality of life and unique character of Georgetown by: Preserving the rich heritage and natural resources; Promoting well-planned development, cost- effective professional management and competent, friendly services; and Protecting its citizens, the environment and all other assets. User’s Guide to the Budget The primary purpose of this document is to plan both the operating and capital improvement plans in accordance with the policies of the City of Georgetown. By adopting this budget, the City Council establishes the level of services to be provided, the amount of taxes and utility rates to be charged and various programs and activities to be undertaken. The Overview section includes the City Manager’s budget message with an overview of the previous year, as well as, program and financial information about the Annual Budget. This section also includes variance analysis and a summary analysis of the City’s major funds. The City Summary section includes information about Georgetown’s long-range planning process, the City Council’s priority areas and how they are interlinked to the City’s comprehensive plan, along with the budget adoption process and organizational chart. An overview of the 2008 Citizen’s Quality of Life survey and an in-depth community profile is also within this section. The Financial Summary provides revenue and expense information in both summary and detail format. This document is presented not by Fund, but by Function. Charts illustrating the operational relationship by Fund are included. Fund summaries that compare financial information over a multi-year period are provided. The City’s budgeted governmental funds include the 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, 12 Special Revenue Funds (SRF) account for specific revenues that are legally restricted for specified purposes, the Debt Service Fund to account for the payment of general long-term debt principal and interest, and various Capital Project Funds used to account for the acquisition or construction of major capital facilities other than those financed by enterprise activities. In addition, the City budgets for proprietary funds including Internal Service Funds used to account for good or services provided by one internal department to another, and Enterprise Funds used to account for the City’s “business like” activities including all the utility funds and the airport. The next 8 sections are dedicated to each functional area or Division of City operations. Each section includes a summary “Uses and Expenses” for each Division, indicating in which fund the operation is included, as well as, a summary of personnel within that Division. The Division Summary is followed by individual department narrative pages which outline the goals and strategies for the upcoming year, and include performance measurement information and the departmental budget. The Capital Projects section provides information about the upcoming capital improvement program (CIP), including five year capital improvement plans for all utility and general capital improvements, as well as, anticipated funding requirements and operating budget impacts. The Debt section provides summary schedules for each of the City’s bond types, such as tax supported and self-supporting certificates of obligation, and utility revenue bonds. The City’s debt management policy and an overall outstanding debt summary is also included. The Statistical section includes various miscellaneous data, as well as, graphs illustrating the historical property tax revenue and related information. This section also includes the City’s key indicators data and peer benchmarking information. The Reference section includes the City’s Fiscal and Budgetary Policy, which guide not only the development of the City’s annual budget, but also much of the City’s financial operations. This policy is updated annually as part of the budget process. Financial ratio comparisons are included, along with personnel summaries, program summaries, and contingency reserve calculations. This section also includes utility rate schedules and copies of the ordinances adopting both the budget and tax rate. The City also includes budgets for both of its blended component units within this section. A Glossary and Index section is included to provide definitions of budget terminology along with a listing of acronyms used throughout the budget, as well as, an alphabetical listing of topics and related page numbers. Other Important Information Basis of Accounting and Basis of Budgeting The City accounts and budgets for all Governmental Funds using the modified accrual basis of accounting, meaning 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. Proprietary Funds are accounted for 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 Budget Process The City’s budget process begins each year with the Capital Improvements Program (CIP) planning process. CIP budgets are prepared on five and ten year planning horizons, based upon population and development projections. Revenue estimates for utility operations, as well as development impact fees, are prepared to forecast the ability of the rate base to fund needed capital maintenance, upgrades and expansions. Five year and ten year pro-forma models for each utility are prepared, as well as a ten year general fund and property tax model, which is prepared to determine the impact of general infrastructure and facilities improvements on future property tax rates. Each City department prepares a two-year operating budget. While only one year is formally adopted, the projection of the second year (2009/10 projected budget) is presented to identify the impact of current year programs and commitments on future budgets, and provides a “basis” for beginning the following year’s budget process. Additional Sales and Use Taxes In May 2001, voters authorized the adoption of an additional sales and use tax within the City at the rate of one-half of one percent, with the proceeds to be used for transportation system improvements to support economic development. This tax became effective October 1, 2001. The additional revenue is not part of the City’s general operating budget, but is budgeted and spent by a non-profit economic development corporation, Georgetown Transportation Enhancement Corporation (GTEC). GTEC was established expressly for the above purpose by the City Council. GTEC’s activities are included in the City’s audited financial statements as a blended component unit. A copy of GTEC’s approved 2008/09 budget is included within the reference section of this document. In November 2002, voters authorized the adoption of an additional sales and use tax within the City at the rate of one quarter of one percent, with the proceeds thereof to be used for maintenance of streets in existence at the time of the adoption of the tax. This revenue is included in the City’s operating budget in a Special Revenue Fund. This tax has a four year sunset provision, and was reauthorized by the voters in November 2006. Currently, this tax will sunset in 2011, unless renewed. In May 2005, voters authorized the adoption of an additional sales and use tax within the City at the rate of one eighth of one percent, with the proceeds to be used to promote and develop new and expanded business enterprise on behalf of the City of Georgetown and became effective October 1, 2005. This additional revenue is not part of the City’s operating budget, and is budgeted and spent by a non-profit economic development corporation, Georgetown Economic Development Corporation (GEDCO). This corporation was established by the City Council to oversee this revenue. Activities are included in the City’s audited financial statements as a discretely presented component unit. A copy of GEDCO’s approved 2008/09 budget is also included within the reference section of this document In May 2005, voters also authorized the adoption of an additional sales and use tax within the City at the rate of one eighth of one percent, with the proceeds to be used for property tax relief. This tax became effective October 1, 2005 and is used in the City’s 2008/09 property tax calculation. Revenue from this sales tax is included in the City’s general operating budget.