HomeMy WebLinkAbout01-IntroductionCity of
Georgetown, Texas
Annual Budget
2010-2011
Austin
Dallas/Fort Worth
San Antonio
Lubbock
El Paso
Amarillo
Houston
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 opening
of State Highway 130, the toll road from
Georgetown to San Antonio that parallels
IH-35.
Table of Contents
Councilmembers
Budget Award
Mission Statement
74
Table of Contents
76
User's Guide to the Budget
78
OVERVIEW
82
TransmittalLetter.................................................................................................................... i
CITY SUMMARY
MunicipalCourt....................................................................................................................
Georgetown's Long -Term Planning Process......................................................................1
Georgetown 2030 Plan — Policy Principals.......................................................................... 2
Georgetown's Five Year Strategic Plan (for implementing 2030 Policy Principals) ......................... 6
Budget Adoption and Management Process....................................................................12
92
Annual Budget Calendar of Events....................................................................................14
OrganizationalChart............................................................................................................15
CommunityProfile...............................................................................................................16
Georgetown— Then and Now.............................................................................................18
CitizenSurvey Highlights....................................................................................................19
FINANCIAL SUMMARY
CityOperations by Fund.....................................................................................................
21
City Operations by Fund / by Division...............................................................................
22
BudgetedRevenues............................................................................................................
23
Budgeted Expenses by Division........................................................................................
24
Budgeted Expenses by Program........................................................................................
25
Revenues..............................................................................................................................
26
FundSummaries..................................................................................................................36
COMMUNITY DEVELOPMENT DIVISION
DivisionFinancial Summary...............................................................................................
51
Administration......................................................................................................................
52
BuildingInspections............................................................................................................54
CodeEnforcement...............................................................................................................56
Planning................................................................................................................................
58
COMMUNITY SERVICES DIVISION
Division Financial Summary...............................................................................................61
Administration...................................................................................................................... 62
Convention and Visitors Bureau........................................................................................ 64
Library................................................................................................................................... 66
Parks..................................................................................................................................... 68
Recreation............................................................................................................................ 70
FINANCE & ADMINISTRATION DIVISION
Division Financial Summary...............................................................................................73
Administration......................................................................................................................
74
Accounting...........................................................................................................................
76
Facilities Construction and Maintenance..........................................................................
78
InformationTechnology......................................................................................................
82
Geographic Information Systems (GIS).............................................................................
86
MunicipalCourt....................................................................................................................
88
Purchasing............................................................................................................................
90
UtilityOffice..........................................................................................................................
92
Vehicle Service Center.........................................................................................................94
FIRE DIVISION
Division Financial Summary...............................................................................................99
Administration....................................................................................................................100
Operations..........................................................................................................................102
GEORGETOWN UTILITY SYSTEMS DIVISION
Division Financial Summary.............................................................................................105
Administration....................................................................................................................106
EnergyServices..................................................................................................................108
Environmental Services.....................................................................................................116
SystemsEngineering.........................................................................................................118
WaterServices....................................................................................................................120
MANAGEMENT SERVICES DIVISION
Division Financial Summary.............................................................................................129
CityCouncil.........................................................................................................................130
CityManager's Office.........................................................................................................132
Airport..................................................................................................................................134
Communications................................................................................................................136
Economic Development.....................................................................................................138
General Government Contracts........................................................................................140
Human Resources..............................................................................................................142
Legal....................................................................................................................................146
MainStreet..........................................................................................................................148
POLICE DIVISION
Division Financial Summary.............................................................................................151
Administration....................................................................................................................152
Operations..........................................................................................................................154
AnimalServices..................................................................................................................156
TRANSPORTATION DIVISION
Division Financial Summary.............................................................................................159
Administration....................................................................................................................160
StormwaterDrainage.........................................................................................................162
StreetDepartment..............................................................................................................164
CAPITAL PROJECTS
DEBT
Capital Projects & Five Year Plans...................................................................................167
Debt Management & Policy...............................................................................................205
Outstanding Debt Summary..............................................................................................206
General Debt Service.........................................................................................................207
Utility Debt Service.............................................................................................................210
Utility Revenue Bond Coverage........................................................................................211
ProposedDebt Issues........................................................................................................212
STATISTICAL
Miscellaneous Statistical Data.......................................................................................... 213
KeyIndicator Graphs......................................................................................................... 214
BenchmarkingGraphs...................................................................................................... 216
CertifiedProperty Value.................................................................................................... 218
Certified Taxable Assessed Values.................................................................................. 219
Tax Rates
Property Tax Rate Comparison...........................................................................
220
Combined Tax Rate — City of Georgetown.........................................................
221
Total Combined Tax Rate Comparison...............................................................
221
Sales Tax Revenue Analysis.............................................................................................
222
Tax Revenues
255
HistoricalData.......................................................................................................223
257
Combined Sales and Property Taxes..................................................................
223
Utility Customer Growth....................................................................................................
224
UtilityRevenues.................................................................................................................
225
Population..........................................................................................................................
226
Georgetown's Top Ten......................................................................................................
226
REFERENCE
Fiscal and Budgetary Policy.............................................................................................
227
Contingency Reserve Requirements Worksheet............................................................
251
Financial Ratio Comparisons...........................................................................................
252
Personnel Summary by Division 2009-2012....................................................................
254
Personnel Summary — FTE's............................................................................................
255
Personnel Summary — Frozen Positions.........................................................................
257
Service Level Improvements Funded in Current Year (by Division) ................................
258
Internal Service Premiums................................................................................................260
TransfersBetween Funds.................................................................................................262
Five Year Projections (General Fund, Water Services Fund, Electric Fund) ...............
263
UtilityRate Schedule.........................................................................................................
266
Ordinances.........................................................................................................................
270
GEDCO Budget (for reference only).................................................................................
279
GTEC Budget (for reference only)....................................................................................
281
GTEC Outstanding Debt Summary (for reference only) ................................................
282
GTEC Principal & Interest Requirements (forreference only)......................................283
Advisory Boards & Commissions....................................................................................
284
ACRONYMS / GLOSSARY / INDEX
Commonly Used Acronyms.............................................................................................. 287
Glossary.............................................................................................................................. 290
Index.................................................................................................................................... 296
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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 2010 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 goods 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 Bud_geting
The City accounts and budgets for all Governmental Funds using the modified accrual basis of
accountin.q, 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
CAFR Adjustments on Fund Schedules
CAFR Adjustments on the Fund Schedules are made to the previous actual information (2008/09)
provided. These adjustments balance the budgeted fund balances to the City's Comprehensive Annual
Financial Report (CAFR).
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 (2011/12) 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 2010/11
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 April 2011, unless renewed by the voters in
November 2010.
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 2010/11 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 2010/11 property tax calculation. Revenue from this
sales tax is included in the City's general operating budget.