HomeMy WebLinkAbout01-IntroductionCity of
Georgetown, Texas
Annual Budget
2009-2010
Austin
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Georgetown
Location
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, 2009 through September 30, 2010
MAYOR
George Garver
MAYOR PRO TEM
Bill Sattler District 4
COUNCIL MEMBERS
Patty Eason District 1
Gabe Sansing District 2
Keith Brainard District 3
Pat Berryman District 5
Dale Ross District 6
Ben Oliver District 7
CITY MANAGER
Paul Brandenburg
ASSISTANT CITY MANAGER
Jim Briggs, Utilities
CITY ATTORNEY
Mark Sokolow
DIVISION DIRECTORS
Elizabeth Cook Planning and Development
Randy Morrow Community Services
Micki Rundell, CFO Finance & Administration
Robert Fite Fire Department
Brent Schacherl, Acting Chief Police Department
City of Georgetown
City Council
2009/2010
Patty Eason
District 1
George Garver
Mayor
Bill Sattler
Mayor Pro-Tem
District 4
Keith Brainard
District 3
Dale Ross
District 6
Ben Oliver
District 7
Pat Berryman
District 5
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.
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, 2008.
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 twenty 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.
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.
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
2009/2010 Strategies Linked to the 2030 Plan .................................................................... 7
Budget Adoption and Management Process .................................................................... 10
Annual Budget Preparation ................................................................................................ 12
Organizational Chart ........................................................................................................... 13
Community Profile ............................................................................................................... 14
Georgetown – Then and Now ............................................................................................. 16
FINANCIAL SUMMARY
City Operations by Fund ..................................................................................................... 17
City Operations by Fund / by Division ............................................................................... 18
Budgeted Revenues ............................................................................................................ 19
Budgeted Expenses by Division ........................................................................................ 20
Budgeted Expenses by Program ....................................................................................... 21
Revenues .............................................................................................................................. 22
Fund Summaries .................................................................................................................. 32
COMMUNITY DEVELOPMENT DIVISION
Division Financial Summary ............................................................................................... 47
Administration ...................................................................................................................... 48
Building Inspections ........................................................................................................... 50
Code Enforcement ............................................................................................................... 52
Geographic Information System ........................................................................................ 54
Planning ................................................................................................................................ 56
COMMUNITY SERVICES DIVISION
Division Financial Summary ............................................................................................... 59
Administration ...................................................................................................................... 60
Convention and Visitors Bureau ........................................................................................ 62
Library ................................................................................................................................... 64
Parks ..................................................................................................................................... 66
Recreation ........................................................................................................................... 68
FINANCE & ADMINISTRATION DIVISION
Division Financial Summary ............................................................................................... 71
Administration ...................................................................................................................... 72
Accounting ........................................................................................................................... 74
Facilities Construction and Maintenance .......................................................................... 76
Information Technology ...................................................................................................... 80
Municipal Court .................................................................................................................... 84
Purchasing ........................................................................................................................... 86
Utility Office .......................................................................................................................... 88
Vehicle Service Center ........................................................................................................ 90
FIRE DIVISION
Division Financial Summary ............................................................................................... 95
Administration ...................................................................................................................... 96
Operations ............................................................................................................................ 98
GEORGETOWN UTILITY SYSTEMS DIVISION
Division Financial Summary ............................................................................................. 101
Administration .................................................................................................................... 102
Energy Services ................................................................................................................. 104
Environmental Services .................................................................................................... 112
Systems Engineering ......................................................................................................... 114
Water Services.................................................................................................................... 118
MANAGEMENT SERVICES DIVISION
Division Financial Summary ............................................................................................. 125
City Council ........................................................................................................................ 126
City Manager’s Office ........................................................................................................ 128
Airport ................................................................................................................................. 130
Communications ................................................................................................................ 132
Economic Development .................................................................................................... 134
General Government Contracts ........................................................................................ 136
Human Resources .............................................................................................................. 138
Legal .................................................................................................................................... 142
Main Street .......................................................................................................................... 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 ............................................................................................... 203
Outstanding Debt Summary .............................................................................................. 204
Outstanding Debt by Type ................................................................................................ 205
General Debt Service ......................................................................................................... 206
Utility Debt Service............................................................................................................. 208
Utility Revenue Bond Coverage ........................................................................................ 209
Proposed Debt Issues ....................................................................................................... 210
STATISTICAL
Miscellaneous Statistical Data ......................................................................................... 211
Key Indicator Graphs......................................................................................................... 212
Benchmarking Graphs ...................................................................................................... 214
Certified Property Value .................................................................................................... 216
Certified Taxable Assessed Values .................................................................................. 217
Tax Rates
Property Tax Rate Comparison ........................................................................... 218
Combined Tax Rate – City of Georgetown ......................................................... 218
Total Combined Tax Rate Comparison .............................................................. 219
Sales Tax Revenue Analysis ............................................................................................. 220
Tax Revenues
Historical Data ....................................................................................................... 221
Combined Sales and Property Taxes ................................................................. 221
Utility Customer Growth ................................................................................................... 222
Utility Revenues ................................................................................................................. 223
Population .......................................................................................................................... 224
Georgetown’s Top Ten ...................................................................................................... 224
REFERENCE
Fiscal and Budgetary Policy ............................................................................................. 225
Contingency Reserve Requirements Worksheet............................................................ 248
Financial Ratio Comparisons ........................................................................................... 249
Personnel Summary by Division 2007-2011 .................................................................... 251
Personnel Summary – FTE’s ............................................................................................ 252
Personnel Summary – Frozen Positions ......................................................................... 253
Program and Service Level Requests Summary by Fund ............................................. 254
Internal Service Premiums ................................................................................................ 256
Transfers Between Funds ................................................................................................. 258
Utility Rate Schedule ......................................................................................................... 259
Ordinances ......................................................................................................................... 263
GEDCO Budget (for reference only) ................................................................................ 271
GTEC Budget (for reference only) .................................................................................... 273
GTEC Outstanding Debt Summary (for reference only) ................................................ 275
GTEC Principal & Interest Requirements (for reference only) ...................................... 276
Advisory Boards & Commissions .................................................................................... 277
ACRONYMS / GLOSSARY / INDEX
Commonly Used Acronyms .............................................................................................. 281
Glossary .............................................................................................................................. 283
Index .................................................................................................................................... 289
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.