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HomeMy WebLinkAbout14 Reference-compressed FY2016 Annual Budget REFERENCE Independence Day fireworks display in San Gabriel Park 271 FY2016 Annual Budget REFERENCE Fiscal and Budgetary Policy ..................... 273 Detailed Employee Listing ....................... 281 FY2016 Summary of New Positions ...... 301 Departmental Detailed Emp. Listing ..... 304 Contingency Reserve Requirements ........ 315 Approved FY2016 Budget Enhancements 316 Transfers between Funds ........................ 318 Utility Rate Schedules .............................. 319 Annual Budget Adoption Ordinance ........ 323 Annual Tax Rate Ordinance ..................... 328 Administrative Divs & Depts Ordinance .. 330 Advisory Boards & Commissions ............. 333 GEDCO Budget ......................................... 335 GTEC Budget ............................................ 338 272 FISCAL AND BUDGETARY POLICY Adopted: April 28, 2015 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 and its related component units, including the Georgetown Transportation Enhancement Corporation (GTEC) and the Georgetown Economic Development Corporation (GEDCO) 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 principles (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. II. FUND STRUCTURE AND BASIS OF BUDGETING 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 Street Maintenance, Planning and Development, Police, Fire and Parks, as well as, solid waste management. Special Revenue Funds (SRF) account for specific revenues that are legally restricted for specified purposes. The City currently budgets 26 SRF Funds and includes Tourism, Parkland Dedication, Library Donations, Animal Services Donations, and Street Maintenance Sales Tax. Debt Service Fund is used to account for the payment of general long-term debt principal and interest. 273 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 cost for fleet replacement and maintenance, facility maintenance, computer replacement and maintenance and employee health insurance costs. 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 III. FUND BALANCE POLICIES The City’s Fund Balance is the accumulated difference between assets and liabilities within governmental funds, and it allows the City to meet its contractual obligations, fund disaster or emergency costs, provide cash flow for timing purposes and fund non-recurring expenses appropriated by City Council. This policy establishes limitations on the purposes for which Fund Balances can be used in accordance with Governmental Accounting Standards Board (GASB) Statement Number 54. 274 The City’s Fund Balance will report up to five components: A. Non-spendable Fund Balance – includes inherently non-spendable assets that will never convert to cash, as well as, assets that will not convert to cash soon enough to affect the current financial period. Assets included in this category are prepaid items, inventory and non-financial assets held for resale. B. Restricted Fund Balance – represents the portion of fund balance that is subject to legal restrictions, such as grants or hotel/motel tax and bond proceeds. C. Committed Fund Balance – describes the portion of fund balance that is constrained by limitations that the City Council has imposed upon itself, and remains binding unless the City Council removes the limitation. D. Assigned Fund Balance – is that portion of fund balance that reflects the City’s intended use of the resource and is established in a less formal method by the City for that designated purpose. E. Unassigned Fund Balance – represents funds that cannot be property classified in one of the other four categories. IV. 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 2030 Plan is written from a perspective of some twenty years into the future. It expresses what we envision and desire our community to be in the year 2030, and it reflects on all that we have accomplished since we launched the revision of our Comprehensive Plan in 2006. The Plan utilizes a Vision Statement to guide the desired outcomes for the community. B. Council Vision – The Council has further defined the City’s Comprehensive Plan by defining its vision to become the City of Excellence. This vision is to be accomplished through five (5) focus areas. These focus areas become the City’s strategic goals through development and implementation of defined Business Plans for each focus area. 1. Economic Development 2. Signature Destination 3. Public Safety 4. Transportation 5. Utility Services C. Five-Year City of Excellence Business Plan – A “dashboard” plan will be developed that links the 2030 Plan with the City Council’s City of Excellence vision and five focus areas (strategic goals) that further the implementation of the Vision. From those strategic goals an implementation plan for each of the 5 focus areas will be created. 1. A Five-Year Financial Forecast will be created and updated annually that will identify potential tax impacts, rate adjustments and other factors that will impede the implementation of the City of Excellence Business Plan. 2. Year-One of this Business Plan is the basis for the Annual Budget. 275 D. 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 of the City’s Division Directors within the provision of the Charter and the 2030 Plan and the City of Excellence Vision. 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 Budget document will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Distinguished Budget Presentation Award. E. Balanced Budget – The goal of the City is to adopt and maintain a balanced operating budget using sustainable funding sources that are expected to continue to be available in subsequent fiscal years. Excess balances in operating funds from previous fiscal years shall remain in the fund in which they were appropriated until either such excess balances are proposed and adopted pursuant to Section IV. D. of this policy; until they are used to reduce outstanding debt obligations of the City; or both. 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. F. 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. 276 G. 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. H. 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 operations and maintenance or capital line items within a departmental budget category without additional approval. All transfers within the Personnel line items require approval of the Chief Financial Officer and City Manager. All other transfers of appropriation or budget amendments require either City Council or City Manager approval as outlined in Section IV.I and Section VII.B.4. I. 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 Chief Financial Officer 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 for any capital project timing adjustments from prior year, as well as, any other known adjustments needed and approved at that time. J. 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. K. Council Discretionary 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 Discretionary Account for 2015/16 is $10,000 included in the General Fund. L. Use of Unanticipated and Unappropriated General Fund Balances - Within 90 days after fiscal year end, staff will report the projected general fund balance to Council. In the event that unexpected, unbudgeted amounts are determined to be available in the General Fund after year end, these funds may be used for any of the following purposes, as approved by the City Council: 277 1. to fund capital projects; 2. to fund equipment purchases in lieu of issuing debt; 3. to reduce outstanding city debt, including bonded indebtedness and unfunded pension liabilities; 4. to fund contingent liabilities such as the benefit payout reserve, cemetery trust fund, and similar obligations of the city; 5. to take other steps to reduce property tax rates or mitigate any future increases; 6. to hold those funds in reserve for future commitments or contingencies that may be pending, and/or 7. to fund an economic uncertainty reserve of up to three (3) percent of annual General Fund operating expenditures. V. REVENUE MANAGEMENT A. Characteristics – The City will strive for the following optimum characteristics in its revenue system: 1. Simplicity – The City, where possible and without 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. a. The City will make every effort to recognize the benefit that City tax payers contribute to City programs and services. b. The annual Parks and Recreation residential membership rates are established at 75% of non- residential rates plus or minus 10% at the discretion of the Parks and Recreation Director in keeping with the targeted market cost recovery. 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. Overall Operational Cost Recovery for Parks and Recreation for the Recreation and Tennis Centers is targeted to be between 50 – 60%, with some variance in individual programs. 5. Realistic and Conservative Estimates - Revenues will be estimated realistically, and conservatively, taking into account the volatile nature of various revenue streams. 278 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. 3. Sustainable Revenues – “Sustainable" means revenue that is consistently available year after year, and includes revenues realized subsequent to adopted projections. 4. 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 Central 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 proposed property tax rate using the effective maintenance & operations (M&O) rate plus the interest & sinking (I&S) rate needed to fund tax supported debt service. Increases to the M&O rate will be deliberated and determined by the City Council. Proposed tax revenue will be budgeted at a 98% collection rate. 5. 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. 6. 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 two 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. 7. 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. Utility rates will be reviewed annually as part of the budget process. A rate study will be conducted every 3 years to review rate methodology and ensure revenues will meet future needs. All utility rates will be based on standardized “cost of service” methodologies, 279  Water Rates will recognize the at least 75% of the “fixed” cost of service, including debt payments and ROI costs, within the monthly “base charge” determined by meter size. “Volumetric charge” will recognize the balance of fixed costs not included in the base rate, plus all variable costs associated with procuring and treating water. .  Wastewater Rates are “flat and equal” for all residential customers based on the cost of providing services. Commercial customer rates are varied depending on size and specifications of each commercial customer.  Electric Rates include 100% of fixed costs within the base rate, with all variable costs included in the kWh rate.  Stormwater Drainage Fees are based a mathematical calculation based on impervious cover and applied in compliance with State Law. A restricted Power Contract Credit Reserve has been established to provide financial assurances to the City’s wholesale power contract providers as fiscal surety against any potential risk on the City’s behalf and will be maintained as “restricted” fund balance on the City’s financial statements. A Rate Stabilization Reserve (RSR) Account has been established in the Electric Fund to offset and mitigate potential impacts to customer rates due to increased fuel costs or other external factors that may negatively impact Electric Rates. The Rate Stabilization Reserve (RSR) may provide funding for:  Deferring or minimizing the rate impact of future cost increases  Costs associated with providing additional power supply  Filling contractual obligations  Balancing of annual power costs RSR funds will be monitored monthly to ensure the electric rate is being managed per the Policy. Increases to RSR are made through the Power Cost Adjustment rate as determined by the fund, at the recommendation of the General Manager for Utilities. 8. Internal Cost Recovery Fees - 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 charges will be determined through an indirect cost allocation following accepted practices and procedures and reviewed annually by the City’s external auditors. 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. For all utilities except for Electric: 280  In-Lieu-of-Franchise-Fee. This transfer, currently 3% of operating revenues generated inside the City, 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 for In-City utility customers is currently calculated at 7% of operating revenues for all utilities. ROI for water and sewer customers outside the City is 10% of operating revenues. . There is no ROI calculated on solid waste revenues. The Franchise and Return on Investment for the Electric Utility is based on kWh sold. For customers inside the City, a $0.0102 charge per kWh, equivalent to the 3% and 7% paid by other utility customers, will be included in the cost per kWh. For customers outside the City, a $0.007253 charge per kWh, equivalent to the 7% ROI paid by utilities, will be included in the cost. 9. 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. 10. 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. VI. LONG-TERM LIABILITY RESERVES The City of Georgetown recognizes certain long-term unfunded commitments and contingencies that will require substantial funding at some point in the future. The City is committed to addressing these commitments in a fiscally prudent method by acknowledging their future financial impacts and developing strategies and designated reserve funds to mitigate those future impacts. A. Cemetery Reserve will be established for the purpose of funding continued maintenance for City owned cemetery properties VII. 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 among 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. Personnel Costs – Costs related to salaries and benefits are budgeted at 100% total costs, assuming open positions are filled throughout the fiscal year. New positions that are added during the budget process may have staggered hire dates with appropriate costs reflected in the budget. 281 1. Vacancy Factor – General Fund appropriations will include a vacancy factor equal to 1% of total General Fund salaries and related benefits to offset salary savings within the budget. The vacancy factor will be budgeted as a negative expense within the General Government Department of the General Fund. For 2015/16 the Vacancy Factor equals $456,212. This factor will be reduced throughout the year as vacant positions are recognized within the department budget. 2. Benefit Payout Reserve - The City will establish a benefit payout reserve equal to 15% of the accrued benefit liability for employees who are currently meet eligible to retirement. Only terminating employee benefit expenses may be paid from this reserve. This reserve shall be funded as an offset to the vacancy factor. For 2015/16 $30,000 is budgeted for this reserve. 3. Position Control – The annual budget includes a set number of positions within departments when approved and adopted by City Council. Additional positions cannot be added without approval of the City Council. The City Manager may approve the transfer of authorized positions between departments if funds are available within the department. 4. Use of Excess Salary Savings – Departmental savings generated due to open positions or other salary line item savings cannot be spent by the department unless previously approved by the City Manager and validated by Finance as “excess funds”. C. Special Purpose Funding – In order to support community assistance programs, the City designates specific funding for special purposes, including Social Services, Children’s Programs, and Public Art. The City reserves the ability to cap this special purpose funding when necessitated by budget contingency or compliance issues, such as revenue shortfalls, or other reasons as determined by City Council. 1. Strategic Partnerships for Community Services. – The City of Georgetown values partnerships with organizations that are committed to addressing our communities greatest public challenges and has identified key priorities in the following areas:  Public Safety  Transportation  Housing  Parks & Recreation  Veteran Services, and  Safety Net The City has targeted funding for these programs to be $5.00 per capita, which may be adjusted to offset the effects of general inflation based upon CPI. If previous funding levels are higher than the targeted amount, and to avoid significant reductions in levels of funding, the City Council shall seek to attain this target chiefly through population growth. These funds will be allocated and paid according to the City Council’s guidelines for such programs. The funding level for 2015/16 is $400,049 for these type of initiatives and is the same as in the previous year. 2. Public Art Funding - The City will annually allocate funding for Public Art on a year to year basis depending on the availability of funds in an amount to be determined at the discretion of the City Manager. Funding priority will be given to projects that include a matching donation, including 282 contributions from local organizations and sponsors. Any unspent funds will accumulate and be reallocated in the following budget year. Disbursement of these funds will be determined by the City Council at the recommendation of the City’s Arts & Culture Advisory Board. Every effort will be made to include public art funding in future City facilities whose primary purpose is for public use. These projects will include a reasonable allowance for public art that fits the scope and purpose of the building so long that it does not negatively impact the project cost beyond the original budget. In the event there is cost savings in the construction of City Facilities, the City Council may consider utilizing that savings on the purchase of public art for the facility. D. Purchasing – The City will maintain and regularly review a written Purchasing Policy. All City purchases of goods or services will be made in accordance with the City’s current Purchasing Policy and with State law. The following shows a summary of approval requirements for purchases. Dollar Limits: Procurements: Requirements: Under $3,000 Under the small purchase limit No competitive bids and City credit cards may be used. $3,000 up to $50,000 Within informal bid limit A minimum of three informal competitive bids required unless exempted: HUB requirements apply in accordance with state law. $50,000 and above In excess of the informal bid limit Formal solicitations, which includes public notices, required unless exempted. Advisory board review and recommendation may be required. Council approval required. In addition to the above, all purchases must be approved according to preapproved limits within each department as directed and approved by the City Manager. E. Contracts and Change Orders - Contracts and related change orders must follow the City Purchasing Policies and State Law. In accordance with State Law, change orders are limited to 25% of the total contract amount. Change orders greater than $50,000 require the same advisory board review and Council approvals as the original contracts. F. 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. G. 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. H. Retirement Benefits – Proposals to revise benefits administered and provided by the Texas Municipal Retirement System shall include a written description, and, detailed and summary numerical assessments of the changes that would result from the proposed benefit revision. 283 1. The numerical assessments shall include the following: a. The estimated change to the TMRS contribution rate that would result from the proposed change in benefits, expressed as a percentage of employee pay and as an annual dollar amount to the General Fund and to each City fund. b. The estimated change to the City’s unfunded pension liability, expressed as a dollar amount. c. The estimated change to the City’s actuarial funding ratio. 2. The description and numerical assessments must be provided to the City Council at least 72 hours prior to consideration and approval, and must be read aloud to the Council prior to Council consideration. 3. The estimated changes to the City’s contribution rate and the unfunded pension liability presented pursuant to the section must be based on information provided by the TMRS actuary or by professional actuary authorized by the TMRS to provide such information. 4. Proposals to revise TMRS benefits must be voted on individually as part of the City Council’s legislative agenda. 5. The City has established 80% as the minimum funding goal for the City’s unfunded pension liability. The City’s funded pension liability is 81.3% as of December 31, 2013, as disclosed by TMRS. The City’s ultimate goal is 100%, but will be achieved reasonably over time. 6. The City may elect to make an annual 1-time payment prior to further fund the City’s unfunded pension liability. Such payment will be approved and authorized by the City Council prior to December 31 in order to be recognized in the following year’s TMRS employer contribution rate calculation. I. Retirement Cost-of-Living Adjustment 1. Within 60 days of when the TMRS annual funding update becomes available each year, staff will review and prepare a summary of costs and options for potential cost-of-living adjustment (COLA) for City of Georgetown retirees. 2. Consistent with state statutes governing the Texas Municipal Retirement System, the city may provide an automatic COLA for members of the TMRS who are retired from the City of Georgetown and receiving a monthly retirement benefit from the TMRS. 284 3. The city council may adjust the COLA provided to city retirees based upon the funding level of the city’s pension plan, as calculated by the TMRS, as follows: When the funding level of the city’s pension plan is The COLA should be Less than 70.0% Zero 70.0% to 79.9% 0.3% of CPI 80.0% to 89.9% 0.5% of CPI 90.0% and greater 0.7% of CPI 4. Adjustments made pursuant to subsection b. should reflect the effect of the prospective change in the COLA on the funding level of the city’s pension plan. VIII. 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. The City Manager shall report in a timely manner to the City Council the projected shortfall and the actions taken to resolve it. B. Further Action -. If the actions identified in subsection A are insufficient to offset the projected revenue deficit for the current fiscal year, the City Council may approve the following actions, in the order listed: 1. Apply unspent, unobligated surplus funds from prior fiscal years to fund one-time costs in the current fiscal year budget. 2. Notwithstanding Section XV.A.2.b. of this policy, authorize a reduction in the unobligated fund balance in the General Fund, pursuant to Section XV.A.2.b. of this policy, from 90 to 75 days. 3. Direct other reductions in services, including workforce reductions. 285 C. Replenish Fund Balance - As soon as practicable, without placing undue strain on city services, the City Council shall increase the unobligated fund balance in the General Fund, up to the 90-day amount required in Section XV.A.2.b. of this policy. IX. 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 unless otherwise authorized by City Council.  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.  Capital infrastructure necessary to meet the requirements of the City’s Annexation Plan will be identified separately within the CIP plan, so that funding alternatives can be developed if needed. Prior to Council adoption, the following Advisory Boards will review the Capital Projects budget: Georgetown Utility Systems Advisory Board (GUS) Georgetown Transportation Advisory Board (GTAB) General Government and Finance Advisory Board (GGAF) Parks Advisory Board Electric Water Wastewater Streets Stormwater Drainage Airport Facilities Other General Government Capital Parks and Recreation 286 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. Prior to presentation to Council, the following Advisory Boards will review: Georgetown Utility Systems Advisory Board (GUS) Georgetown Transportation Advisory Board (GTAB) General Government and Finance Advisory Board (GGAF) All utility contracts and other utility expenses greater than $50,000 All Transportation, Stormwater Drainage and Airport expenditures and contracts greater than $50,000 All General Government non-routine contracts and expenditures greater than $50,000 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 I & S (interest and sinking) portion of the tax rate dedicated to fund short-term debt for equipment replacement will not exceed $0.04. X. 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 park and recreation facility repairs, street seal coat, water line repairs and other general system maintenance. 287 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: 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. The PCI level as of 2014 was 87.30. C. Internal Service Funds Capital Maintenance & Replacement – 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. PCI Rating 100 – 85 Good 85 – 45 Fair 45 – 0 Poor 288 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. A reserve will be established within the ISF for replacement of major systems and will be funded over time through excess revenues within the Fund. Funding for major systems assumes that 50% of the replacement cost will be debt funded. 3. Facilities Maintenance – The City has established an on-going maintenance program, which includes 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. Determination for facility repairs is based on useful life of the various elements of each facility. A proportional cost for each element is expensed within the budget for capital replacement. An additional unscheduled repair reserve equal to 10% value of annual internal service funding is also budgeted. The estimate reserve for 2015/16 equals $30,000. D. Departmental Capital Maintenance & Replacement – The City also utilizes department capital maintenance and replacement schedules for specialized assets and equipment necessary to provide services. 1. Parks and Recreation - As part of the City’s on-going maintenance program, the City also recognizes the need to regularly maintain and replace grounds, equipment and facilities that are part of the City’s Parks and Recreation system. Separate replacement and maintenance schedules will be maintained for these items including, but not limited to, playground equipment, buildings, sport courts, trees and grounds, and restroom facilities. The City’s goal is to provide level on-going funding to ensure safe, well-maintained facilities for its citizens. 2. Public Safety Equipment – As part of the City’s on-going maintenance program, the City also recognizes the need to regularly maintain and replace specialized equipment in Police and Fire. Separate replacement and maintenance schedules will be maintained for these items including but not limited to for Fire: SCBA’s and other firefighting equipment and protective gear; and for Police: bullet proof vests, armaments and other tactical equipment. The City’s goal is to provide level on-going funding to ensure proper protection for employees and citizens. E. Surplus Property 1. From time to time it is necessary to dispose of certain vehicles or equipment that have been procured with City funds and used in City services. Individual surplus property items with expected sales value in excess of $10,000 must be approved by the City Council prior to disposition. 2. City staff will maintain reports and records of all surplus property dispositions in accordance with good internal controls. A report of all disposed items in excess of $1,000 will be included with the quarterly financial reports provided to City Council. XI. 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 Chief Financial Officer (CFO) 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. 289 B. General Government and Finance Advisory Board (GGAF) – The City may establish a subcommittee consisting of (3) City Council members and (2) citizens that may meet monthly to provide additional oversight to the City’s Finance operations. This subcommittee will also review general government items that are not reviewed by another City advisory board before being presented to City Council. The City’s CFO will be the liaison for this subcommittee. C. 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. The auditing firm will serve for up to 5 years, at which time, the City will re-bid these services and changing firms if deemed necessary by GGAF and City Council. D. 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 Principles (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. E. Internal Reporting – The Finance Department will prepare internal financial reports, sufficient to plan, monitor and control the City’s financial affairs. XII. 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 and applies to all entities (component units) included in the City’s Comprehensive Annual Financial Report (CAFR) and/or managed 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  Ensure public trust through responsible actions as custodians of public funds.  Maximize earnings (yield) to the greatest extent possible 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. 290 4. Standard of Care and Reporting – Investment will be made with judgment and care, always considering the safety of principal to be invested and the probable income to be derived. The Chief Financial Officer 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  Obligations of Municipal Issuers in Texas rated not less than A or its equivalent.  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 startup 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. 291 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. XIII. 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 Debt Condition Update report will be provided annually. 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 cannot 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 292 and are not to be used to fund operating needs of the City. The City’s ad valorem taxing authority backs 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. For debt programs that include multiple projects that will be issued over multiple years at the discretion of the City Council, the City may approve a Contract with the Voters to manage future property tax rate impacts. The Contract with the Voters will be included in educational information for all applicable GO Bond elections, and will include a maximum annual tax rate increase and a cumulative total per bond authorization maximum tax rate increase. The City will include these impacts in its annual Debt Condition report. The City Council will carefully manage the unissued GO Bond authorization through annual review of related projects to ensure full disclosure on future timing of projects included in the bond package. Timing of authorized projects and related bond issuance will be included in the Annual Budget and published on the City’s website. Any changes to this schedule require specific Council authorization. 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, An exception can be made for plant expansions or related system expansions whose useful life is in excess of 30 years. A cost benefit analysis will be done to fully disclose the impacts of extending debt beyond 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 funded 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 equipment; 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 judgment by the City Council. Every effort will be made to ensure public participation in decisions relating to debt financing. 293 4. Self-supporting General Obligation Debt – Refers to certificates of obligation 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 the Airport and Stormwater Drainage funds will issue this type of debt, In addition, the Electric and Water Services Funds can utilize this method of funding non-system capital assets. 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. Other Short-term borrowing - The City may authorize the issuance of Public Property Finance Contractual Obligations (PPFCO) which is 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 warrant 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. The financial advisor must meet all licensing requirements and comply with all MSRB regulations. The City’s financial advisor will not act as the underwriter on any City bond issue. 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 written procedures to follow post issuance compliance rules, arbitrage rebate and other Federal requirements.  Post issuance tax compliance rules will include records retention, arbitrage rebate, use of proceeds, and  Continuing disclosure requirements under SEC Rule 15c2-12, MSRB standards, or as may be required by bond covenants or related agreements. 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. Exceptions to the 20 year average life include debt issues for major system expansions, such as water, sewer or electric plants, in which case the City may issue debt greater than 20 294 years since the average life of the asset exceeds 30 years. A cost benefit analysis indicating the impacts of extending debt beyond 20 years will be completed. 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 2015/16 is budgeted at 3.67 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. In the event of unexpected circumstances that delay the timing of projects, or market conditions that prohibit financially sound debt issuance, the approved project can be postponed and considered by a future council until circumstantial issues can be resolved. 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. XIV. 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. 295 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. XV. 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 1.0 (one), 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. Reserves will be used only for emergencies or non-recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated below. 1. 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 2015/16 are $22,330,000 million. The amount of these funds are allocated within the following operating funds and using the following guidelines to maintain the fund balance, working capital and retained earnings (reserves) of the various operating funds at levels sufficient to protect the City’s creditworthiness, as well as, its financial position from unforeseeable emergencies. 2. General Fund – The fund balance reserve in the General Fund should equal ninety (90) days or 25% of annual budgeted General Fund operating expenditures. 2015/16 reserves are $7,925,000 million and are allocated as follows: a. Base Level Reserve – will equal sixty (60) days of current year budgeted operating expenditures which will be designated for emergency use only. b. Budget Stabilization Reserve – will equal thirty (30) days of current year budgeted operating expenditures and will be designated to protect the City against short term operating deficits. The funds will be available for the following purposes: i. Defer short term tax increases ii. Cover revenue shortfalls iii. Fund unanticipated expenditures If the Budget Stabilization Reserve is depleted during the fiscal year, the balance must return to the 30 day requirement within the following year’s adopted budget. 296 3. Tourism Fund – A minimum sixty days (60) or 16.67% of operating expenditures will be reserved within the fund balance. These funds are designated to be used to offset any potential revenue shortfall that occurs during the fiscal year and should be replenished in the following fiscal year’s budget. 4. Water Services Fund – Working capital reserves in should be 25% or ninety (90) days of operating expenses, net debt service and long-term water contract costs. These reserves are designated to be used to offset potential revenue shortfalls or fund unexpected or emergency expenses that occur during the fiscal year. These reserves should be replenished in the following budget cycle. 5. Stormwater Drainage Fund – $250,000 for unforeseen emergencies or other potential revenue shortfalls. 6. Electric Fund – The remaining balance to meet the citywide requirement of seventy-five (75) days of reserve funds will be maintained within this fund. It can be used for unforeseen emergencies and expenditures. The Rate Stabilization Account and the Power Contract Credit Reserve are not included in this Contingency Reserve. 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 within each fund 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. This action requires an amendment to the City’s Annual Budget and is outlined in Section IV. L. Use of Unanticipated and Unappropriated General Fund Balances . B. 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. The Chief Financial Officer is authorized to write-off non-collectible, non-utility accounts that are delinquent for more than 180 days, and utility accounts delinquent more than 180 days, provided proper delinquency procedures have been followed, and include this information in the annual report to the City Council. C. Capital Project Funds – Every effort will be made for all monies within the Capital Project Funds to be expended in a timely manner preferably within thirty-six (36) months of receipt. The fund balance will be invested and income generated will offset increases in construction costs or other costs associated with the project. Capital project funds are intended to be expended totally, with any unexpected excess to be transferred to the Debt Service fund to service project-related debt service. D. General Debt Service Funds – Revenues within this fund are stable, based on property tax revenues. Balances are maintained to meet contingencies and to make certain that the next year’s debt service payments may be met in a timely manner. Fund balance should not fall below 45 days annual debt service requirements, in accordance with IRS guidelines. 297 E. Investment of Reserve Funds – The reserve funds will be invested in accordance with the City’s investment policy. Existing non-cash investment would be exempt through retirement of the investment. F. 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. XVI. INTERNAL CONTROLS A. Written Procedures – Wherever possible, written procedures will be established and maintained by the Chief Financial Officer 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. Internal Audit Program - An internal audit program will be maintained by the Chief Financial Officer to ensure compliance with City policies and procedures and to prevent the potential for fraud. 298 1. Departmental Audits – departmental processes will be reviewed to ensure dual control of City assets and identify the opportunity for fraud potential, as well as, to ensure that departmental internal procedures are documented and updated as needed. 2. Employees or Transaction Review - Programs to be audited include Petty Cash, City Credit Card accounts, time entry, and travel. All discrepancies will be identified, and the employee’s Division Director will be notified. The City Manager will also be notified depending on the seriousness of the infraction. 3. Results of all internal audits will be provided to City Council on a quarterly basis. C. 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. XVII. STAFFING AND COMPENSATION Realizing the importance and contribution of employee’s in achieving and maintaining the City of Excellence, 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. Competitive Compensation – In order to maintain a competitive pay scale, the City is implementing a Competitive Employee Compensation Maintenance Policy to address competitive market factors and other issues impacting compensation. The program consists of: 1. Cost of Living Adjustment - (COLA) – To protect City employees from the effects of general inflation, every odd numbered year, the City may fund a COLA adjustment for all regular employees not included in a defined pay plan. The COLA will be based on a three-year rolling average of the Consumer Price Index (CPI) reported by the U.S. Bureau of Labor Statistics for Southern cities pertinent to Georgetown’s population. 2. Pay Scale Review – To ensure the City’s pay system is accurate and competitive within the market, every even numbered year, the City will review its pay plan for any potential market adjustments necessary to maintain the City’s pay scale. 3. Pay for Performance – Each year the City will fund pay adjustments to aid in retaining quality employees while recognizing increased job experience and rewarding quality performance. Adjustments are based on the previous year’s annual performance evaluation. The percentage adjustments are determined by the employee’s position within their pay grade, including merit adjustments for productivity and quality performance during the previous fiscal year. In addition, the City may also choose to fund a one-time on performance that exceeds expectations during the review period. 299 C. Self-Insurance Program – The City is committed to providing quality healthcare insurance that offers the most flexibility in health benefits and options to its employees. In order to provide the most cost effective solution, the City has determined that establishing a self-funded health insurance plan offers the greatest opportunity to mitigate future cost increases while offering quality health care services to its employees. The City has established a mechanism to manage the accounts and payments associated with this program. Per GASB Statement No. 66, such funding should be accounted for as an Internal Service Fund (ISF). 1. Employee Health Insurance ISF - includes premium contributions from employees and budgeted health insurance contributions included in the City’s annual budget process. 2. Self-Insurance Reserve - will be included and maintained within the Employee Self-Insurance Internal Service Fund to provide stabilization for employee health insurance premiums. The amount of the reserve will be determined by the actuarially determined “maximum” amount risk related to the potential claims to the plan in one year. Initially, the reserve is targeted to be $1,000,000 by fiscal year 2017/18. 3. Employee Premiums – Annual premiums will be recommended to City Council through a collaborative process between the City’s Employee Benefit Committee and external consultants using historical data and other analytic analysis. 300 FY2016 Annual Budget EMPLOYEE DETAILED LISTING CITYWIDE SUMMARY OF FY2016 NEW POSITIONS Division / Department Position Title FT Emp's PT Emp's Downtown & Community Services Convention and Visitors Bureau Visitor's Center (two quarter-time emps)0.5 Library Librarian 1 Parks Parks Maintenance Workers (2 PT)1 Total Downtown & Community Services New FTE's 1 1.5 Finance and Administration Customer Care Development Account Specialist 1 Fleet Services Mechanic 1 Total Finance and Administration New FTE's 2 0 Fire Support Services Emergency Management Coordinator 1 Total Fire New FTE's 1 0 Georgetown Utility Systems Electric Administration Utility Safety and Training Specialist 1 Energy Services Crew Leader 1 Energy Services Journeyman Lineman 3 Energy Services Energy Services Planner Scheduler 1 Electric Engineering Electric Project Coordinator 1 System Operations System Control Manager 1 System Operations System Control Supervisor 1 System Operations System Control Operator 1 Inspections Combination Building Inspectors 2 Engineering Support GIS Analyst or Sys Eng Associate 1 Systems Engineering Public Improvements Inspector 1 Water Services Plant Operations Manager 0.5 Water Services Water Services Supervisor 1 Water Services Water Plant Operator, Senior 3 Water Services Water Plant Operator 2 Wastewater Plant Operations Manager 0.5 Wastewater Water Services Supervisor 1 Wastewater Wastewater Plant Operator, Senior 3 Wastewater Wastewater Plant Operator 4 Total Georgetown Utility Systems New FTE's 29 0 Police Police Operations Patrol Officer (SRO)1 Total Police New FTE's 1 0 Transportation Stormwater Drainage MS4 Program Administrator 1 Stormwater Drainage Street Sweeper/Inlet Maintenance Specialist 1 Total Transportation New FTE's 2 0 New Full Time Employees 36 New Part Time Employees 1.5 Total Citywide New Emplyee's 37.5 6 27 0.5 4 FY2016 New Position Funding Sources General Fund Utilities Special Revenue Funds Internal Service Funds 301 FY2016 Annual Budget CITYWIDE EMPLOYEE SUMMARY Department/ Position Title FY14 FT FY14 PTE FY15 FT FY15 PTE FY15 FT-PA FY15 PTE-PA FY16 FT-B FY16 PTE-B FY16 FT-C FY16 PTE-C FY16 FT-T FY16 PTE-T Management Services Full Time Employees 29 32 32 32 - 32 Part Time Employees 1 1 1 1 - 1 Total Divisional Emp's 30 32.5 33 33 - 33 Downtown & Community Services Full Time Employees 75 81 81 81 1 82 Part Time Employees 22.5 23.5 23.5 23.5 1.5 25 Total Divisional Emp's 97.5 104.5 104.5 104.5 2.5 107 Finance & Administration Full Time Employees 72 74 74 79 2 81 Part Time Employees - - - - - - Total Divisional Emp's 72 74 74 79 2 81 Fire Full Time Employees 93 103 109 109 1 110 Part Time Employees - - - - - - Total Divisional Emp's 93 103 109 109 1 110 Georgetown Utility Systems Full Time Employees 131 140 156 153 29 182 Part Time Employees - - - - - - Total Divisional Emp's 131 140 156 153 29 182 Police Full Time Employees 115 119 119 119 1 120 Part Time Employees 1.5 2 2 2 - 2 Total Divisional Emp's 116.5 121 121 121 1 122 Transportation Full Time Employees 31 31 31 30 2 32 Part Time Employees 3.75 3.75 3.75 3.75 - 3.75 Total Divisional Emp's 34.75 34.75 34.75 33.75 2 35.75 Full Time Employees 546 580 602 603 36 639 Part Time Employees 28.75 29.75 29.75 30.25 1.5 31.75 Total Citywide Emp's 609.75574.75 670.7537.50633.25631.75 FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Base FY2016 Changes 98.9 96.3 92.4 88.2 88.7 89.9 84.2 91.1 90.8 86.5 88.3 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 0 10000 20000 30000 40000 50000 60000 70000 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FTE's per Capita Population FTE / Capita 302 FY2016 Annual Budget 34.75 34.75 35.75 116.5 121 122 131 140 182 93 103 110 72 74 81 97.5 104.5 107 30 32.5 33 - 50.00 100.00 150.00 200.00 250.00 300.00 350.00 400.00 450.00 500.00 550.00 600.00 650.00 700.00 FY2014 FY2015 FY2016 Personnel Summary FY2016 Base Position Summary Mgmt Services Dtown & Comm Svcs Finance Fire GUS Police Transportation 395 435 471 501 510 513 521 523 546 602 23.75 23.25 23.75 29.75 29.75 31.25 31.75 31.5 28.75 30.25 0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 EMPLOYEES: Full-Time / Part-Time (Full Time Equivalents) Full-Time Part-Time 303 FY2016 Annual Budget MANAGEMENT SERVICES Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T City Manager's Office (100-0602) City Manager 1 - 1 - 1 - 1 - - 1 - Project Coordinator 1 - 1 - 1 - 1 - - 1 - Risk & Safety Coordinator 1 - - - - - - - - - - Executive Assistant 1 - 1 - 1 - 1 - - 1 - Mail Couriers (P/T)- 0.5 - 0.5 - 1 - 1 - - 1 Sub-total 4 0.5 3 0.5 3 1 3 1 - - 3 1 City Secretary (100-0635) City Secretary 1 - 1 1 - 1 - 1 - Assistant City Secretary 1 - 1 1 - 1 - 1 - Records Coordinator 1 - 1 1 - 1 - 1 - Administrative Assistant - - 1 1 - 1 - 1 - Office Specialist 1 - 1 1 - 1 - 1 - Sub-total 4 - 5 - 5 - 5 - - - 5 - Economic Development (540-0637) Economic Development Director 1 - 1 1 - 1 - 1 - Economic Development Pgm Mgr - 0.5 1 1 - 1 - 1 - Administrative Assistant 1 - 1 1 - 1 - 1 - Sub-total 2 0.5 3 - 3 - 3 - - - 3 - Human Resources (540-0639) Human Resources Director 1 - 1 - 1 - 1 - 1 - Assistant HR Director 1 - 1 - 1 - 1 - 1 - Risk & Safety Manager - - 1 - 1 - 1 - 1 - Human Resources Generalist 3 - 3 - 3 - 3 - 3 - Human Resources Specialist 1 - 1 - 1 - 1 - 1 - Sub-total 6 - 7 - 7 - 7 - - - 7 - Legal (540-0654) City Attorney 1 - 1 - 1 - 1 - 1 - Assistant City Attorney 2 - 2 - 2 - 2 - 2 - Legal Assistant 1 - 1 - 1 - 2 - 2 - Administrative Assistant 1 - 1 - 1 - - - - - Sub-total 5 - 5 - 5 - 5 - - - 5 - Planning (100-0107) Planning Director 1 - 1 - 1 - 1 - 1 - Principal Planner 2 - 2 - 2 - 2 - 2 - Planning Technician 2 - 2 - 2 - 2 - 2 - Planner, Senior 1 - 1 - 1 - 1 - 1 - Planner 1 - 2 - 2 - 2 - 2 - Administrative Assistant 1 - 1 - 1 - 1 - 1 - Sub-total 8 - 9 - 9 - 9 - - - 9 - Full Time Employees 29 32 32 32 - 32 Part Time Employees 1 0.5 1 1 - 1 Total Divisional FTE's FY2016 Changes FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Base 32.530 3303333 304 FY2016 Annual Budget DOWNTOWN & COMMUNITY SERVICES Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T DTCS Administration (100-0201) Assistant City Manager 1 - 1 - 1 - 1 - - - 1 - Housing Coordinator 1 - 1 - 1 - 1 - - - 1 - Senior Planner 1 - 1 - 1 - 1 - - - 1 - Project Manager - - 1 - 1 - - - - - - - Executive Assistant 0.5 - 1 - 1 - 1 - - - 1 - Sub-total 3.5 - 5 - 5 - 4 - - - 4 - - - Convention and Visitors Bureau (201-0208 and 201-0254) Tourism Coordinator 1 - 1 - 1 - 1 - - - 1 - Visitor Center Coordinator 1 - 1 - 1 - 1 - - - 1 - Group Sales & Servicing Coordinator - - 1 - 1 - 1 - - - 1 - Marketing Coordinator - - - - 1 - 1 - - - 1 - Administrative Assistant II 1 - 1 - - - - - - - - - Executive Assistant 0.5 - - - - - - - - - - - Office Assistant PT - - - - - - - - - 0.5 - 0.5 Sub-total 3.5 - 4 - 4 - 4 - - 0.5 4 0.5 - - Communications (100-0655) Public Communications Manager 1 - 1 - 1 - 1 - - - 1 - Webmaster 1 - 1 - 1 - 1 - - - 1 - Media Marketing Specialist - - 1 - 1 - 1 - - - 1 - Sub-total 2 - 3 - 3 - 3 - - - 3 - - - Facilities Maintenance (500-0319) Support Services Manager 1 - 1 - - - - - - - - - CIP Manager - - - - 1 - 1 - - - 1 - Facilities Maintenance Supervisor 1 - 1 - 1 - 1 - - - 1 - Building Technician, Lead 1 - 1 - - - - - - - - - Building Technician, Senior 3 - 3 - 2 - 2 - - - 2 - Building Technician 1 - 1 - 2 - 2 - - - 2 - Facilities Foreman - - - - 1 - 1 - - - 1 - Facilities Coordinator - - - - - - - - - - - - Sub-total 7 - 7 - 7 - 7 - - - 7 - - - Library (100-0210 & 100-0218) Library Services Director 1 - 1 - 1 - 1 - - - 1 - Assistant Library Services Director 1 - 1 - 1 - 1 - - - 1 - Administrative Assistant 1 - 1 - 1 - 1 - - - 1 - Senior Librarian 2 - 2 - 2 - 2 - - - 2 - Librarian 4 - 4 - 4 - 4 - 1 - 5 - Bookmobile Librarian 1 - 1 - 1 - 1 - - - 1 - Accounting Specialist 1 - 1 - 1 - 1 - - - 1 - Library Assistant 8 2.5 8 2.5 8 3 8 3 - - 8 2.5 Sub-total 19 2.5 19 2.5 19 2.5 19 2.5 1 - 20 2.5 Main Street (540-0653 & 226-0653) Main Street Manager 1 - 1 - 1 - 1 - - - 1 - Sub-total 1 - 1 - 1 - 1 - - - 1 - Parks (100-0211) Assistant Director of Parks & Rec 1 - 1 - 1 - 1 - - - 1 - Parks Superintendent 1 - 1 - 1 - 1 - - - 1 - Project Manager - - - - - - 1 - - - 1 - Parks Maintenance Foreman 2 - 2 - 2 - 2 - - - 2 - Urban Forester 1 - 1 - 1 - 1 - - - 1 - Parks Maintenance Worker, Senior 5 - 6 - 5 - 5 - - - 5 - Parks Maintenance Worker 7 1.5 7 1.5 8 1.5 8 2 - 1 8 2.5 Sub-total 17 1.5 18 1.5 18 1.5 19 1.5 - 1 19 2.5 Parks Administration (100-0202) Parks & Recreation Director 1 - 1 - 1 - 1 - - - 1 - Administrative Supervisor 1 - 1 - 1 - 1 - - - 1 - Sub-total 2 - 2 - 2 - 2 - - - 2 - FY2016 Changes FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Base Downtown & Community Services Employee Summary continues on the next page 305 FY2016 Annual Budget DOWNTOWN & COMMUNITY SERVICES (CONT’D) Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T Recreation (100-0212) Special Services Superintendent 1 - 1 - 1 - 1 - - - 1 - Recreation Superintendent 1 - 1 - 1 - 1 - - - 1 - Youth Adventure Prgm Coordinator 1 - 1 - 1 - 1 - - - 1 - Recreation Program Coordinator 2 - 2 - 2 - 2 - - - 2 - Aquatic Coordinator 1 - 1 - 1 - 1 - - - 1 - Aquatics Specialist - - 1 - 1 - 1 - - - 1 - Recreation Center Supervisor 2 - 2 - 2 - 2 - - - 2 - Recreation Specialist 4 - 5 - 5 - 5 - - - 5 - Recreation Assistant 1 - 1 - 1 - 1 - - - 1 - Office Assistant 1 - 1 - 1 - 1 - - - 1 - Office Specialist 1 - 1 - 1 - 1 - - - 1 - Recreation Maintenance Specialist 1 - 1 - 1 - 1 - - - 1 - Special Events & Mktg Coordinator 1 - 1 - 1 - 1 - - - 1 - Sub-total 17 - 19 - 19 - 19 - - - 19 - - - Recreation Programs / Tennis Center (100-0214 & 100-0213) Challenge Course Coordinator 1 - 1 - 1 - 1 - - - 1 - Tennis Professional 1 - 1 - 1 - 1 - - - 1 - Tennis Center Specialist 1 - 1 - 1 - 1 - - - 1 - Recreation Assistants - 4.0 - 5.0 - 5 - 5 - - - 5 Camp Staff, Seasonal - 2.75 - 2.75 - 2.75 - 2.75 - - - 2.75 Pool Staff, Seasonal - 11.75 - 11.75 - 11.75 - 11.75 - - - 11.75 Sub-total 3 18.5 3 19.5 3 19.5 3 19.5 - - 3 19.5 Full Time Employees*75 81 81 81 1 82 Part Time Employees 22.50 23.50 23.5 23.5 1.5 25 Total Divisional Emp's 104.597.5 1072.5104.5104.5 FY2016 Changes FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Base 306 FY2016 Annual Budget FINANCE AND ADMINISTRATION Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T Finance Administration (540-0302) Chief Financial Officer 1 - 1 - 1 - 1 - - - 1 - Finance Director 1 - 1 - - - - - - - - - Budget Manager - - - - - - 1 - - - 1 - Budget Analyst 1 - 1 - 1 - 1 - - - 1 - Project Manager - - - - 1 - 1 - - - 1 - Executive Assistant 1 - 1 - 1 - 1 - - - 1 - Administrative Assistant 1 - 1 - 1 - 1 - - - 1 - Sub-total 5 - 5 - 5 - 6 - - - 6 - Accounting (540-0315) Controller 1 - 1 - 1 - 1 - - 1 - Accounting Supervisor 1 - 1 - - - - - - - - Accountant, Senior 1 - 1 - 3 - 3 - - 3 - Accountant 1 - 1 - 1 - 1 - - 1 - Accounting Specilaist Suprvisor - - - - 1 - 1 - - - 1 - Accounting Specialist, Senior 3 - 3 - 2 - 2 - - 2 - Accounting Specialist 2 - 2 - 2 - 2 - - 2 - Sub-total 9 - 9 - 10 - 10 - - 10 - Customer Care (540-0321 & 540-0338) Customer Care Director 1 - 1 - 1 - 1 - - 1 - Utility Customer Ops Supervisor 1 - 1 - 1 - 1 - - 1 - Utility Customer Service Supervisor 1 - 1 - 1 - 1 - - 1 - Project Coordinator 1 - 1 - 1 - - - - - - Business Coordinator - - - - - - 1 - - 1 - Business Analyst 1 - 1 - 1 - 1 - - 1 - Billing Specialist, Utilities 1 - 1 - 1 - 1 - - 1 - Accounting Specialist, Utilities - - - - - - - - - - - Customer Service Representative, Sr 3 - 3 - 3 - 4 - - 4 - Customer Service Representative 2 - 2 - 2 - 5 - - 5 - Development Account Specialist 3 - 3 - 3 - 3 - 1 4 - Field Customer Service Technician 2 - 2 - 1 - 1 - - 1 - AMR Systems Operator, Senior 1 - 1 - 1 - 1 - - 1 - AMR Systems Operator 2 - 2 - 2 - 3 - - 3 - AMR Operator - - - - - - - - - - - Sub-total 19 - 19 - 18 - 23 - 1 24 - Fleet Services (520-0320) Fleet Maintenance Supervisor 1 - 1 - 1 - 1 - - - 1 - Mechanic, Lead 1 - 1 - 1 - 1 - - - 1 - Mechanic, Master 4 - 4 - 4 - 4 - - - 4 - Mechanic, Senior 1 - 1 - 1 - 1 - - - 1 - Mechanic - - - - - - - - 1 - 1 - Service Writer/Parts 1 - 1 - 1 - 1 - - - 1 - Sub-total 8 - 8 - 8 8 - 1 - 9 - FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Base FY2016 Changes Finance and Administration Employee Summary continues on the next page 307 FY2016 Annual Budget FINANCE AND ADMINISTRATION (CONT’D) Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T Information Technology (570-0652) IT Director 1 - 1 - 1 - 1 - - - 1 - Assistant IT Director 1 - 1 - 1 - 1 - - - 1 - Applications Manager - - - - - - 1 - - - 1 - IT Supervisor - - 1 - 1 - - - - - - - Technical Support Specialist, Senior 1 - 1 - 1 - - - - - - Technical Support Specialist 1 - 1 - 1 - 2 - - - 2 - Desktop Tech - - 1 - 1 - - - - - - IT Operations Manager 1 - 1 - 1 - - - - - - - Network Administratior 1 - 1 - 1 - 2 - - - 2 - Email Administrator 1 - 1 - 1 - 1 - - - 1 - Systems Administrator 1 - 2 - 2 - 2 - - - 2 - IT Project Manager 1 - 1 - 1 - 1 - - - 1 - Enterprise Systems Architect 1 - 1 - 1 - 1 - - - 1 - Data Architect - - - - - - - - - - - Systems Analyst, Senior 2 - 1 - 1 - 3 - - - 3 - Systems Analyst 2 - 2 - 2 - 2 - - - 2 - Business System Analyst 1 - 1 - 1 - - - - - - - GIS Technician 1 - 1 - 1 - - - - - - - Sub-total 16 - 18 - 18 - 17 - - - 17 - Municipal Court (100-0316 & 233-0316) Judge 1 - 1 - 1 - 1 - - - 1 - Municipal Court Administrator 1 - 1 - 1 - 1 - - - 1 - Municipal Court Supervisor 1 - 1 - 1 - 1 - - - 1 - Associate Deputy Court Clerk 2 - 2 - 2 - 2 - - - 2 - Deputy Court Clerk, Senior 1 - 1 - 1 - 1 - - 1 - Deputy Court Clerk 1 - 1 - 1 - 1 - - - 1 - Sub-total 7 - 7 - 7 - 7 - - - 7 - Purchasing (540-0317) Purchasing Manager 1 - 1 - 1 - 1 - - - 1 - Buyer 2 - 2 - 2 - 2 - - - 2 - Contract Coodinator 1 - 1 - 1 - 1 - - - 1 - Warehouse Coordinator - - - - 1 - 1 - - 1 - Warehouse Supervisor 1 - 1 - 1 - 1 - - - 1 - Warehouse Worker, Senior 1 - 1 - - - - - - - - - Warehouse Worker 2 - 2 - 2 - 2 - - - 2 - Sub-total 8 - 8 - 8 - 8 - - - 8 - Full Time Employees 72 74 74 79 2 81 Part Time Employees - - - - - - Total Divisional FTE's 7472 8127974 FY2016 Changes FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Base 308 FY2016 Annual Budget FIRE SERVICES Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T Emergency Services (100-0422) Assistant Fire Chief 1 - - - - - - - - - - - Battalion Chief 3 - 3 - 3 - 3 - - - 3 - Captain 9 - 9 - 6 - 6 - - - 6 - Lieutenant 16 - 16 - 16 - 15 - - - 15 - Driver Engineer 21 - 20 - 20 - 21 - - - 21 - Firefighter 34 - 35 - 35 - 36 - - - 36 - Fire & Life Safety Inspector 2 - - - - - - - - - - - Emergency Management Coord. - - 1 - 1 - - - - - - - Sub-Total 86 - 84 - 81 - 81 - - - 81 - Support Services (100-0402) Fire Chief 1 - 1 - 1 - 1 - - - 1 - Assistant Fire Chief 1 - 2 - 2 - 2 - - - 2 - Battalion Chief 2 - 2 - 2 - 2 - - - 2 - Captain - - - - 3 - 3 - - - 3 - Emergency Management Coord. 1 - - - - - - - 1 - 1 - Lieutenant - - 2 - 2 - 2 - - - 2 - Fire Plans/Exam/Code Inspector - - 1 - 1 - 1 - - - 1 - Administrative Supervisor 1 - 1 - 1 - 1 - - - 1 - Office Specialist 1 - 1 - 1 - 1 - - - 1 - Sub-Total 7 - 10 - 13 13 - 1 - 14 Paramedic Program (244-0448) Fire Based Paramedic Program - - 9 - 15 - 15 - - - 15 - Sub-Total - - 9 - 15 - 15 - - - 15 - Full Time Employees 93 103 109 109 1 110 Part Time Employees - - - - - - Total Divisional FTE's FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Base FY2016 Changes 10393 1101109109 309 FY2016 Annual Budget GEORGETOWN UTILITY SYSTEMS Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T GUS Administration (540-0502) General Manager - Utilities 1 - 1 - 1 - 1 - - - 1 - Deputy General Manager - Utilities 1 - 1 - 1 - 1 - - - 1 - Electric Project Coordinator - - 1 - 1 - 1 - - - 1 - Executive Assistant 1 - 1 - 1 - 1 - - - 1 - Administrative Assistant - GUS 3 - 3 - 3 - 3 - - - 3 - Office Specialist 1 - 2 - 2 - 2 - - - 2 - Sub-total 7 - 9 - 9 - 9 - - - 9 - ELECTRIC Electric Administration (610-0522) Utility Director 0.5 - 0.5 - 0.5 - 0.5 - - - 0.5 - Safety & Training Coordinator 1 - 1 - 1 - 1 - - - 1 - Utility Safety & Training Specialist - - - - - - - - 1 - 1 - Sub-total 1.5 1.5 1.5 1.5 1 - 2.5 - Energy Services (610-0525 and 610-0535) T&D Services Manager 1 - 1 - 1 - 1 - - - 1 - T&D Services Supervisor 1 - 1 - 1 - 1 - - - 1 - Energy Servies Supervisor 2 - 2 - 2 - 2 - - - 2 - Crew Leader 3 - 3 - 3 - 3 - 1 - 4 - Lineman 3 - 3 - 3 - 5 - - - 5 - Journeyman Lineman 7 - 7 - 6 - 3 - 3 - 6 - Apprentice Lineman 7 - 7 - 7 - 7 - - - 7 - Substation I&C Technician 2 - 2 - 2 - 2 - - - 2 - Substation Technician 2 - 2 - 2 - 2 - - - 2 - Electric Project Coordinator 2 - 1 - 1 - 2 - 1 - 3 - Financial Analyst - - - - 1 - - - - - - - Sub-total 30 - 29 - 29 - 28 - 5 - 33 - Electric Engineering (610-0557) Energy Services Manager 1 - 1 - 1 - 1 - - - 1 - Associate Electric Project Coordinator 2 - 2 - 2 - 2 - - - 2 - Electric Service Delivery Supvisor - - 1 - 1 - 1 - - - 1 - Electric Project Coordinator 1 - 1 - 1 - 2 - 1 - 3 - Sub-total 4 - 5 - 5 - 6 - 1 - 7 - Resource Management (610-0537) Mgr of Res Plan. & Int.1 - 1 - 1 - 1 - - - 1 - Utilities/Energy Analyst 1 - 1 - 1 - 1 - - - 1 - Sub-total 2 - 2 - 2 - 2 - - - 2 - System Operations (610-0555) T&D Services Supervisor 1 - 1 - 1 - 1 - - 1 - System Control Center Manager - - - - - - - - 1 - 1 - System Control Center Supervisor - - - - - - - - 1 - 1 - System Control Center Operator 6 - 6 - 6 - 6 - 1 - 7 - Utility Locator 2 - 3 - 3 - 3 - - - 3 - Sub-total 9 - 10 - 10 - 10 - 3 - 13 - Technical Services (610-0524) Technical Services Manager - - 1 - 1 - 1 - - - 1 - T&D Services Supervisor 1 - 1 - 1 - 1 - - 1 - Meter Services Supervisor 1 - 1 - 1 - 1 - - - 1 - Senior Metering Technician 2 - 2 - 2 - 2 - - - 2 - Metering Technician 1 - 2 - 2 - 2 - - - 2 - Field Technician 2 - 2 - 2 - 2 - - - 2 - SCADA Technician 3 - 3 - 3 - 3 - - - 3 - Sub-total 10 - 12 - 12 - 12 - - - 12 - FY2014 Actual FY2016 Budget FY2016 Changes FY2016 Base FY2015 Proj. Actual FY2015 Budget Georgetown Utility Systems Employee Summary continues on the next page 310 FY2016 Annual Budget GEORGETOWN UTILITY SYSTEMS (CONT’D) Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T ENVIRONMENTAL SERVICES Conservation (540-0534) Conservation Services Manager 1 - 1 - 1 - 1 - - - 1 - Utility Conservation Coordinator 1 - 1 - 1 - 1 - - - 1 - Education Resource Coordinator 1 - 1 - 1 - 1 - - - 1 - Energy Autditor/Coordinator 1 - 1 - 1 - 1 - - - 1 - Conservation Program Analyst - - 1 - 1 - 1 - - - 1 - Landscape Inspector - - 1 - - - - - - - - - Building Inspector - - - - 1 - 1 - - - 1 - Sub-total 4 - 6 - 6 - 6 - - - 6 - Environmental Services (100-0533) Solid Waste/Recycling Coordinator 1 - 1 - 1 - 1 - - - 1 - Sub-total 1 - 1 - 1 - 1 - - - 1 - SYSTEMS ENGINEERING Inspections (100-0536) Chief Building Official 1 - 1 - 1 - 1 - - - 1 - Chief Building Inspector 1 - 1 - 1 - 1 - - - 1 - Chief Plans Examiner 1 - 1 - 1 - 1 - - - 1 - Inspector 2 - 2 - 2 - 1 - - - 1 - Combination Building Inspector - - - - - - - - 2 - 2 - Fire Plans Examiner 1 - - - - - 1 - - - 1 - Permit Technician 3 - 3 - 3 - 3 - - - 3 - Building Plans Examiner 1 - 2 - 2 - 2 - - - 2 - Office Assistant - - - - - - - - - - - - Sub-total 10 - 10 - 10 - 10 - 2 - 12 - Engineering Support (540-0547) Utility Systems Information Manager 1 - 1 - 1 - 1 - - - 1 - Systems Engineering Supervisor 1 - 1 - 1 - 1 - - - 1 - Systems Engineering Associate 5 - 5 - 5 - 5 - - - 5 - GIS Analyst - - - - - - 2 - - - 2 - GIS Analyst or Sys Eng Associate - - - - - - - - 1 - 1 - Project Coordinator 1 - 1 - 1 - 1 - - - 1 - Sub-total 8 - 8 - 8 - 10 - 1 - 11 - Systems Engineering (540-0526) Systems Engineering Director 1 - 1 - 1 - 1 - - - 1 - Inspections Supervisor 1 - 1 - 1 - - - - - - - Inspector, Senior 3 - 3 - 3 - 3 - - - 3 - Inspector 1 - 1 - 1 - 2 - - - 2 - Public Improvements Inspector - - - - - - - - 1 - 1 - Combination Building Inspector 1 - 1 - 1 - 1 - - - 1 - Water Utility Engineer 1 - 1 - 1 - 2 - - - 2 - Project Manager 3 - 3 - 3 - 3 - - - 3 - Real Estate Service Coordinator 1 - 1 - 1 - 1 - - - 1 - Sub-total 12 - 12 - 12 13 - 1 - 14 - FY2016 Budget FY2016 Base FY2016 Changes FY2014 Actual FY2015 Budget FY2015 Proj. Actual Georgetown Utility Systems Employee Summary continues on the next page 311 FY2016 Annual Budget GEORGETOWN UTILITY SYSTEMS (CONT’D) Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T WATER SERVICES Water Administration (660-0527, 661-0552, and 661-0532) Utility Director 0.5 - 0.5 - 0.5 - 0.5 - - - 0.5 - Public Improvement Inspector,RW - - - - 1 - - - - - - - GIS Analyst,RW - - - - 1 - - - - - - - Customer Service Rep, RW - - - - 2 - - - - - - - Billing Specialist, RW - - - - 1 - - - - - - - Project Manager, RW - - - - 1 - - - - - - - Sub-total 0.5 - 0.5 - 6.5 - 0.5 - - - 0.5 - Water (660-0528, 660-0529, 661-0550, and 661-0551) Plant Operations Manager - - - - - - - - 0.5 - 0.5 - Water Services Supervisor 2 - 2 - 2 - 2 - 1 - 3 - Water Plant Operator, Senior - - - - - - - - 3 - 3 - Water Plant Operator - - - - - - - - 2 - 2 - Water Services Technician, Specialist 1 - 2 - 2 - 2 - - - 2 - Water Services Technician, Senior 5 - 5 - 4 - 5 - - - 5 - Water Services Technician 4 - 4 - 5 - 4 - - - 4 - Water Services Technician, Trainee 5 - 6 - 6 - 6 - - - 6 - Water Services Technician, RW - - - - 4 - 4 - - - 4 - Water Services Supervisor, RW - - - - 1 - 1 - - - 1 - Water Services Technician, Trainee, RW - - - - 5 - 5 - - - 5 - Sub-total 17 - 19 - 29 - 29 - 6.5 - 35.5 - Wastewater (660-0530 and 660-0531) Plant Operations Manager - - - - - - - - 0.5 - 0.5 - Water Services Manager 1 - 1 - 1 - 1 - - - 1 - Water Services Supervisor 2 - 2 - 2 - 2 - 1 - 3 - Wastewater Plant Operator, Senior - - - - - - - - 3 - 3 - Wastewater Plant Operator - - - - - - - - 4 - 4 - Water Services Technician, Specialist 1 - 1 - 1 - 1 - - - 1 - Water Services Technician, Senior 2 - 2 - 3 - 3 - - - 3 - Water Services Technician 6 - 6 - 5 - 5 - - - 5 - Water Services Technician, Trainee 2 - 2 - 2 - 2 - - - 2 - Sub-total 14 - 14 - 14 - 14 - 8.5 - 22.5 - Irrigation (660-0532) Water Services Technician, Trainee 1 - 1 - 1 - 1 - - - 1 - Sub-total 1 - 1 - 1 - 1 - - - 1 - Full Time Employees 131 140 156 153 29 182 Part Time Employees - - - - - - Total Divisional FTE's FY2016 Base 18229153156140 FY2016 Budget FY2016 Changes 131 FY2014 Actual FY2015 Budget FY2015 Proj. Actual 312 FY2016 Annual Budget POLICE SERVICES Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PTE-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T Police Administration (100-0702) Police Chief 1 - 1 - 1 - 1 - - - 1 - Assistant Police Chief 1 - 1 - 1 - 1 - - - 1 - Administrative Supervisor 1 - 1 - 1 - 1 - - - 1 - Office Specialist 1 - 1 - 1 - 1 - - - 1 - Sub-Total 4 - 4 - 4 - 4 - - - 4 - Police Operations (100-0742) Captain 2 - 2 - 2 - 2 - - - 2 - Lieutenant 9 - 9 - 9 - 9 - - - 9 - Sergeant 13 - 13 - 13 - 13 - - - 13 - Patrol Officer 50 - 53 - 53 - 53 - 1 - 54 - Criminal Intelligence Analyst 1 - 1 - 1 - 1 - - - 1 - Crime Scene Specialist 1 - 1 - 1 - 1 - - - 1 - Property & Evidence Control Tech.1 - 1 - 1 - 1 - - - 1 - Emergency Communications Manager 1 - 1 - 1 - 1 - - - 1 - Emergency Comm. Oper. Supervisor 4 - 4 - 4 - 4 - - - 4 - Emergency Communications Operator 2 - 2 - 2 - 3 - - - 3 - Emergency Comm. Operator, Senior 6 - 6 - 6 - 5 - - - 5 - Emergency Comm. Operator, Trainee 4 - 4 - 4 - 4 - - - 4 - Police Records Supervisor 1 - 1 - 1 - 1 - - - 1 - Police Records Specialist 2 - 2 - 2 - 2 - - - 2 - Volunteer in Police Serv. Coordinator (P/T)- - - 0.5 - 0.5 - 0.5 - - - 0.5 Victim Services Coordinator 1 - 1 - 1 - 1 - - - 1 - Sub-Total 98 - 101 0.5 101 0.5 101 0.5 1 - 102 0.5 Animal Services (100-0744) Animal Services Manager 1 - 1 - 1 - 1 - - - 1 - Animal Control Supervisor 1 - 1 - 1 - 1 - - - 1 - Animal Control Officer 2 - 2 - 2 - 2 - - - 2 - Animal Care Supervisor 1 - 1 - 1 - 1 - - - 1 - Animal Shelter Tech 2 - 2 - 2 - 2 - - - 2 - Animal Shelter Tech (3/4)- - - - - - - - - - - - Animal Services Marketing Coordinator 2 - 2 - 2 - 2 - - - 2 - Animal Shelter Tech (P/T)- 1.5 - 1.5 - 1.5 - 1.5 - - - 1.5 Sub-Total 9 1.5 9 1.5 9 1.5 9 1.5 - - 9 1.5 Code Enforcement (100-0745) Chief Code Enforcement Officer 1 - 1 - 1 - 1 - - - 1 - Code Enforcement Officer 3 - 4 - 4 - 4 - - - 4 - Sub-Total 4 - 5 - 5 - 5 - - - 5 - Full Time Employees 115 119 119 119 1 120 Part Time Employees 1.5 2 2 2 - 2 Total Divisional Employee's FY2016 Budget FY2014 Actual FY2015 Budget FY2015 Proj. Actual FY2016 Changes FY2016 Base 121116.5 1221121121 313 FY2016 Annual Budget TRANSPORTATION Department/ Position Title FY14 FT FY14 PT FY15 FT FY15 PT FY15 FT-PA FY15 PT-PA FY16 FT-B FY16 PT-B FY16 FT-C FY16 PT-C FY16 FT-T FY16 PT-T Transportation Administration (100-0802) Transportation Services Director 1 - 1 - 1 - 1 - 1 - Transportation Analyst 1 - 1 - 1 - 1 - 1 - Transportation Engineer 1 - 1 - 1 - 1 - 1 - Sub-total 3 - 3 - 3 - 3 - - - 3 - Airport (600-0636) Airport Manager 1 - 1 - 1 - 1 - - - 1 - Airport Business Coord.1 - 1 - 1 - - - - - - - Airport Maintenance Coordinator 1 - 1 - 1 - 1 - - - 1 - Airport Attendant (P/T)- 2.5 - 2.5 - 3 - 2.5 - - - 2.5 Airport Sub-total 3 2.5 3 2.5 3 2.5 2 2.5 - - 2 2.5 Stormwater Drainage (640-0845) Drainage Foreman 1 - 1 - 1 - 1 - - 1 - MS4 Program Administratior - - - - - - - 1 - 1 - Light Equipment Operator 2 - 2 - 2 - 3 - - 3 - Heavy Equipment Operator 2 - 2 - 2 - 2 - - 2 - Street Sweeper Operator 1 - 1 - 1 - - - - - - Street Sweeper /Inlet Maint. Spec.- - - - - - - 1 - 1 - Sign & Signal Field Technician 1 - 1 - 1 - 1 - - 1 - Crewman I (P/T)- 0.5 - 0.5 - 0.5 - 0.5 - - - 0.5 Sub-total 7 0.5 7 0.5 7 0.5 7 0.5 2 - 9 0.5 Streets (100-0846) Transportation Services Manager 1 - 1 - 1 - 1 - - - 1 - Streets & Drainage Superintendent 1 - 1 - 1 - 1 - - - 1 - Streets Foreman 2 - 2 - 2 - 2 - - - 2 - Crew Foreman 1 - 1 - 1 - 1 - - - 1 - Light Equipment Operator 9 - 9 - 9 - 9 - - - 9 - Heavy Equipment Operator 3 - 3 - 3 - 3 - - - 3 - Sign & Signal Field Technician 1 - 1 - 1 - 1 - - - 1 - Street Maintenance Worker (P/T)- 0.75 - 0.75 - 0.75 - 0.75 - - - 0.75 Sub-total 18 0.75 18 0.75 18 0.75 18 0.75 - - 18 0.75 Full Time Employees 31 31 31 30 2 32 Part Time Employees 3.75 3.75 3.75 3.75 - 3.75 Total Divisional FTE's 34.7534.75 35.75233.7534.75 FY2015 Budget FY2014 Actual FY2016 Budget FY2016 Changes FY2016 Base FY2015 Proj. Actual 314 CONTINGENCY RESERVE REQUIREMENTS WORKSHEET These pages provide a listing of the City’s Contingency Reserve Requirements per Section XII.B of the Fiscal and Budgetary Policy. CITY WIDE General Electric Water Services Total budgeted expenditures 282,815,124 53,732,443 65,134,252 61,834,274 Less Purchased Power- Electric (34,000,000)(34,000,000) Sanitation Contract - General (5,412,000)(5,412,000) Social Service & Contingency funding (873,936)(873,936) Capital Improvements - Electric, WW, Water (31,855,000)(6,098,000)(25,757,000) Capital Improvements - Other Enterprise Funds (1,811,935) Capital Improvements - GCP & Streets (36,283,549) Capital Maintenance - General/Utilities (2,170,000)(1,000,000)(1,170,000) Capital Improvements - Special Revenue Funds (3,362,000) Restricted Special Revenue funds (4,383,273) Airport Fuel Charge (2,228,000) Debt Service - General (12,810,464) One-Time Only Expenses (412,110)(278,110)(134,000) Interfund Transfers (13,432,759)(943,624)(5,611,766)(4,013,527) Interfund Charges (26,637,245)(13,537,538)(5,813,938)(7,285,769) Budgeted operating expenditures 107,142,853 31,687,235 13,476,548 23,607,978 Percentage reserve requirements: 60 days - 16.67%17,857,142 5,281,206 2,246,091 3,934,663 75 days - 20.83%22,321,428 6,601,507 2,807,614 4,918,329 90 days - 25%26,785,713 7,921,809 3,369,137 5,901,995 09/30 RESERVE BALANCES: - - - - - - - - - - - - - - - - - - - - B Y F U N D - - - - - - - - - - - - - - - - - - - - Minimum Days Required Minimum Amount Required Current Amount Included Notes Fund Electric Fund N/A 2,807,614 4,775,000 General Fund 90 days 7,921,809 7,925,000 Stormwater Drainage Fund N/A 250,000 250,000 Water Services Fund 90 days 5,901,995 9,180,000 Airport Fund N/A 150,000 0 Airport Fund contingency adjustment 0 (funded with Electric per policy) Convention & Visitors Bureau SRF 60 days 200,000 200,000 All other City Funds expenditures N/A*5,090,010 N/A (held in other operating funds) Totals for all expenditures 75 days 22,321,428 22,330,000 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. 315 FY2016 Annual Budget APPROVED FY2016 BUDGET ENHANCEMENTS These pages provide a listing of all Service Level Improvements and Program Requests that have been approved in the FY2016 Annual Budget. All approved requests are listed by Funding Source and Department. Dept Fund Description FTE Personnel Operations Capital Revenue Offset FY2016 Budget FY2017 On-Going Comments GENERAL FUND Transportation Admin General Williams Drive Corridor Study 50,000 50,000 - Administration General Historic Resource Survey Phase II 50,000 50,000 City Manager's Ofc General Council Visioning 20,000 20,000 Emergency Svcs General Emergency Management Coordinator 1.0 45,582 2,620 37,000 85,202 105,973 Hire 5/1/2016 Emergency Svcs General Hazardous Materials 7,500 7,500 - Environmental General Environmental Staff Upgrade 11,420 11,419 11,419 Manage through HR Process Inspection Svcs General Combination Building Inspectors 2.0 116,825 24,245 50,000 191,070 173,808 Hire 1/1/2016 Library General Librarian- Cataloging 1.0 35,864 35,864 71,730 Hire 4/1/2016 Parks General Park Maintenance Worker- Ball Fields Part-Time 1.0 15,899 23,375 39,274 35,174 1 FTE = 2 PT positions Parks General Sport Field Maintenance Budget 9,850 9,850 9,850 PIO General Citizen & Employee Survey 30,000 30,000 Planning General Strategic Business Planning 10,000 10,000 - Police Admin General Central Texas Regional SWAT (CTRS) / Regional SWAT Initiative 4,500 4,500 24,500 $20K in 2016 Base Police Admin General OSSI Additional Licenses (CAD/RMS)44,000 44,000 7,040 Funded thru PSOTC Police Ops General School Resource Officer 1.0 58,412 30,896 61,000 (84,889) 65,419 83,751 1/2 Funded by GISD; hire 1/1/16 Animal Svcs General Animal Shelter MasterPlan 25,000 25,000 Streets General Bridge Deicing Program 5,400 15,000 20,400 200 General Fund Totals 6.0 284,002 337,386 163,000 (84,889) 699,498 523,445 UTILITY FUNDS Customer Care Utility: Electric GUS Logo Replacement - Vehicles, Letterhead, etc.25,000 25,000 "100% Green" LOGO Electric Utility: Electric Energy Services Planner/Scheduler 1.0 93,400 2,500 95,900 103,262 Hire 11/1/2015 Electric Utility: Electric Electric Operations Maintenance Crew 4.0 202,305 39,034 108,500 349,839 438,236 Hire 4/1/2016 Electric Admin Utility: Electric Utility Safety & Training Specialist 1.0 76,896 4,700 81,596 85,959 Hire 11/1/2015 Electric Engineering Utility: Electric New Senior Project Coordinator or Associate Project Coordinator Position 1.0 98,556 13,880 28,500 140,936 109,585 Electric Engineering Utility: Electric Phase Identification Tool 13,920 13,920 320 Electric Engineering Utility: Electric Replacement of Project Coordinator Holdover Pickup 6,087 28,500 34,587 6,087 Electric-Sys Ops Utility: Electric System Control Center Staffing 3.0 220,251 9,385 229,636 335,936 Hire 2/1/2016 T&D Services Utility: Electric GUS Emergency Radio System 3,234 43,000 46,234 3,234 Sub-Total Electric Fund 10.0 691,408 117,740 208,500 - 1,017,648 1,082,619 Conservation Utility: Water Irrigation and Landscape Rebates 200,000 200,000 200,000 Specified in conservation plan submitted to TCEQ Customer Care Utility: Water Western District Meter Audit 184,800 184,800 Funded from Water Water Services Utility: Water Water & Wastewater Plant O&M 15.0 681,807 (1,030,955) 347,400 (1,748) (756,508) Moves W&WW Plant Ops in- house planned for 2017 Sub-Total Water 15.0 - (646,155) 347,400 - 383,052 (556,508) Customer Care Utility: Water & Elec Temporary Staffing - CIS Project 84,000 84,000 84,000 GUS Admin Utility: Water & Elec GUS Records into Laserfiche 179,705 179,705 42,690 $99,705 = 1X ONLY GUS Admin Utility: Water & Elec Department Collaboration and Division Management Portal using SharePoint (Pilot) 25,000 25,000 1,500 Sub-Total Water & Electric 0.0 - 288,705 - - 288,705 128,190 Total Utility Funds 25.0 691,408 (239,710) 555,900 - 1,689,405 654,301 OTHER ENTERPRISE FUNDS Airport Airport Pavement Management Program 20,000 20,000 20,000 Airport Airport FBO Management Software 20,000 20,000 2,000 Airport Airport Credit Card Fees 25,000 25,000 25,000 Airport Airport Foreign Object Debris Removal Equip 10,000 14,000 24,000 10,000 Airport Fund Total 0.0 - 55,000 34,000 - 89,000 57,000 SPECIAL REVENUE FUNDS Arts & Culture CVB SRF Marketing for Cultural District 10,000 10,000 10,000 CVB CVB SRF Renovate Old Council Chamber Bldg 100,000 100,000 CVB CVB SRF Visitor Center Staffing- Office Assistant Part-Time 0.5 22,191 800 22,991 22,191 CVB CVB SRF CVB Vehicle 3,620 26,000 29,620 3,620 CVB CVB SRF Advertising 20,000 20,000 20,000 CVB CVB SRF Shuttle Service for Rivery Until Fixed Route System is On-line 9,900 9,900 Total Special Revenue Funds 0.5 22,191 44,320 126,000 - 192,511 55,811 316 FY2016 Annual Budget Dept Fund Description FTE Personnel Operations Capital Revenue Offset FY2016 Budget FY2017 On-Going Comments INTERNAL SERVICE FUNDS Facilities Facilites ISF Vertical Lift - Lease 3,000 3,000 3,000 Lease equipment Planning Facilities ISF Move to the old Police Department Building 104,200 22,800 127,000 - Sub-Total Facilities Internal Service Fund 0.0 - 104,200 25,800 - 130,000 3,000 Fleet Services Fleet ISF Additional Technician 1.0 79,417 3,400 82,817 80,817 Workload of Western District & TRV Fleet Services Fleet ISF Maintenance Funding for Additional TRV's 32,000 32,000 32,000 Police Ops Fleet ISF Five (5) Refurbished Radios 5,500 5,500 - Sub-Total Fleet Internal Service Fund 1.0 79,417 35,400 5,500 - 120,317 112,817 Legal ISF: IT Contract Management Software 40,000 40,000 10,000 Police Admin ISF: IT QED Data Conversion to OSSI 60,000 60,000 Parks Admin ISF: IT Parks and Recreation Software Replacement 150,000 150,000 20,000 Funded with Fund Balance in Technology ISF Sub-Total Technology Internal Service Fund 0.0 - 250,000 - - 250,000 30,000 Info Tech Tech ISF Expand Capacity of Veeam/Exagrid Backup and Disaster Recovery System 100,000 100,000 Recommended Debt Funding (7 yr) Info Tech Tech ISF Increase Capacity of Backup Internet Line 22,000 22,000 20,000 Info Tech Tech ISF Implement 2 Factor Authentication to Protect City IT system from Cyber Attacks 20,000 20,000 10,000 Info Tech Tech ISF Upgrade for Microsoft Exchange Server Software (E-mail System)20,000 20,000 Sub-Total Tech ISF 0.0 - 62,000 100,000 - 162,000 30,000 Emergency Svcs ISF: IT-PSOTC Computer Monitors, Thin Clients and Printers for Emergency Ops Center 32,798 32,798 Fund from remaining PSOTC funding or Fund Balance/ IT ISF Sub-Total Tech ISF-PSOTC 0.0 - 32,798 - - 32,798 - Internal Service Funds Total 1.0 79,417 484,398 131,300 - 695,115 175,817 JOINT SERVICES FUND Conservation Jt Svcs WSSC Demonstration Gardens 10,000 129,700 139,700 15,000 Customer Care Jt Svcs Western District Temporary Staff upgraded to Full-Time 1.0 61,963 4,800 66,763 61,963 Increased allocation Rural Water Customer Care Jt Svcs Credit Card Readers Chip Enabled Credit Cards 11,000 11,000 Engineering Support ISF: IT Move As-Builts from Brylan Manager 31,000 31,000 5,000 $5,000/yr maint; Project on IT masterplan Engineering Support Jt Svcs Staffing increase for Eng Support 1.0 43,207 5,075 48,282 89,688 Hire 4/1/2016 Engineering Support ISF: IT Integrate Infor EAM and Laserfiche 50,000 50,000 Project on IT masterplan Engineering Support Electric Location/Address Validation System 100,000 100,000 10,000 Part of CIS Project Main Street Jt Svcs Increased 3 Hour Parking Enforcement 20,000 (5,000) 15,000 20,000 System Engineering Jt Svcs Public Improvement Inspector 1.0 38,738 4,110 25,500 68,348 80,587 Hire 4/1/2016 Sub-Total Joint Services Fund 3.0 143,908 235,985 155,200 (5,000) 530,093 282,238 Main Street Façade SRF Annual Downtown Holiday Lighting 60,000 60,000 60,000 Sponsored by GUS ELECTRIC Main Street Façade SRF Feasibility Review - 8th Street Alleyway 10,000 (10,000) - Funded through MS fundraiser Sub-Total Façade SRF 0.0 - 60,000 - (10,000) 60,000 60,000 Joint Services Fund Total 3.0 143,908 295,985 155,200 (15,000) 590,093 342,238 GENERAL DEBT Admin Gen Debt Austin Ave Bridge Design Process 675,000 675,000 325,000 Included in CIP Environmental Gen Debt Transfer Station and Landfill cap maintenance 208,370 208,370 3,120 Necessary to update TCEQ permitting requirements - Recommended Debt Funding General Debt Total 0.0 - 883,370 - - 883,370 328,120 TOTAL APPROVED FY2016 BUDGET ENHANCEMENTS 35.5 1,220,926 1,860,749 1,165,400 (99,889) 4,838,992 2,136,732 317 TRANSFERS BETWEEN FUNDS Interfund tranfers include:  Dividend to General Fund o Per the City’s Fiscal and Budgetary Policy, utility operations transfer seven 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 (ROI). The total ROI transfer to the General Fund is $7,593,263 in FY2016.  Other Transfers o Other transfers include grant matching, fire hydrant testing, and equipment purchases to other funds. Fund General Fund Debt Service Gen Cap Projects SRF Fleet Joint Services Information Technology Water Total Out: General Fund 831,885 65,500 16,129 30,110 943,624 Gen Cap Projects 1,153,000 1,153,000 SRF 30,000 265,800 1,007,000 83,408 800 1,387,008 Joint Services 25,000 1,450 26,450 Electric 4,945,813 225,000 60,000 167,940 42,028 101,877 69,108 5,611,766 Water Services 2,845,817 343,808 731,549 92,353 4,013,527 Airport 14,000 1,080 15,080 Stormwater Drainage 226,633 4,900 5,171 45,600 282,304 Total In:8,048,263 265,800 1,232,000 891,885 1,857,556 795,957 272,190 69,108 13,432,759 Transfers To Tr a n s f e r s F r o m 318 UTILITY RATES UTILITY DEPOSIT REQUIREMENTS AND SERVICE CHARGES The following Credit Cards are accepted: Discover, VISA, and MasterCard Online payments can be made: http://www.georgetown.org/departments/billing/payments.php Utility Deposit Requirements and Service Charges Rate Notes Residential Deposit $150.00 Cash, Check or Credit Card - Will be waived with qualifying 12-month Letter of Credit. Non-Residential Deposit 1/6 Est. Annual Bill May substitute a Letter of Credit from a bank or surety bond. Will waive with a qualifying 36-month Letter of Credit. Meter Tampering Fee $300.00 per incident Payment Plan Admin Fee $20.00 Late Payment 10% Insufficient Check Charge $30.00 Disconnect Service Charge $30.00 for Delinquent Bill or Insufficient Check After Hours Reconnect Fee $50.00 additional Meter Reread Charge Free at Customer's Request Temporary Service $60.00 5 days New/Transfer Account Charge $30.00 add $50.00 during non-business hours or for same day connections Meter Test at Cost ELECTRIC RATES – EFFECTIVE 11/1/2013 Electric Rates 10/1/2013 (effective on billings after 11/1/2013) Power Cost Adjustment Customer Charge Energy Charge Minimum Bill Discount Unit per kWh per month per kWh dollars Energy Conservation $1.00 Residential Services $0.0001 $20.00 $0.0939 $6 credit against base meter charge Net Metering Service $0.0001 $20.00 $0.0939 $0.0939 per kWh Small General Service $0.0001 $45.00 $0.0883 School Services $0.0001 $175.00 $0.1131 Municipal Wastewater & Water Pumping Service $0.0001 $165.00 $0.0516 Municipal Services $0.0001 $125.00 $0.0606 Large General Services $0.0001 $20.00 $0.0713 Demand Charge: $8.45 per kW, but not less than $422.50 per month Industrial Services $0.0001 $250.00 $0.0644 $5,250.00 Demand Charge: $10.00 per kW, but not less than $5,000.00 per month Large Industrial Services $0.0001 $350.00 $0.0661 $15,350.00 Demand Charge: $7.50 per kW, but not less than $15,000.00 per month Wind Power Services $0.00 $0.0150 Residential Sales Tax Inside City Limits 2.00% Outside City Limits 0.00% Commercial Sales Tax Inside City Limits 8.25% Outside City Limits 6.25% High Pressure Sodium Lighting Services 100 Watt HPL (35 kWh) 200 Watt HPL (71 kWh) 250 Watt HPL (86 kWh) 400 Watt HPL (137 kWh) Security Lighting $8.50 $14.50 $16.70 $23.50 Municipal Street Lighting $5.09 $9.29 $11.13 $17.33 Retail Street Lighting $5.26 $9.75 $11.64 $18.17 319 WATER RATES – EFFECTIVE 2/1/2014 Water Rates 1/1/2014 (effective 2/1/2014) Inside City Limits Outside City Limits Medicaid In Discount Medicaid Out Discount Customer Base Charge 5/8 inch meter $15.50 $18.50 5/8 (2) -$4.65 (2) -$5.55 3/4 inch meter $23.00 $27.50 3/4 (1) -$6.90 (1) -$8.25 1 inch meter $38.50 $46.00 1 1/2 inch meter $76.50 $91.50 2 inch meter $122.50 $146.50 3 inch meter $245.50 $293.50 4 inch meter $383.50 $458.50 6 in meter $766.50 $916.50 8 inch meter $1,226.50 $1,466.50 Residential Volumetric Charge Inside City Limits Outside City Limits Units per 1,000 gal per 1,000 gal 0 to 10,000 gal $1.75 $1.75 11,000 through 20,000 gal (10)$2.40 $2.40 21,000 through 40,000 gal (20)$4.00 $4.00 41,000 through 60,000 gal (30)$6.50 $6.50 Over 60,000 gallons $8.50 $8.50 Non-Residential Volumetric Charge Rate Cost per 1,000 gallons $2.40 Irrigation Meter, cost per 1,000 gal $4.00 Non-Potable Water Rates Base Rate NPI $0.00 $1.05 / kgal NPC Contract $1750 first 2059 kgal $1.05 / kgal 320 WASTEWATER RATES Wastewater Rates (effective 4/1/2007) Customer Charge Volumetric Charge Medicaid Discount Units per month per 1,000 gal per month Residential / Small Commercial: single water meter no larger than 3/4 inch and serves only one unit, a single sewer line, no larger than four inches, ten plumbing fixtures Inside City Limits $29.25 -$5.85 Outside City Limits $33.60 -$6.72 Commercial: line six inches or smaller Inside City Limits $44.25 $2.35 Outside City Limits $50.90 $2.70 Large Commercial: line eight inches or smaller Inside City Limits $78.60 $2.35 Outside City Limits $90.40 $2.70 High Strength Commercial: restaurant, bakery, deli or other location where wastewater effluent BOD exceeds 250 mg/l (250 parts per million) Inside City Limits $44.25 $3.70 Outside City Limits $50.90 $4.30 Multifamily: apartment complexes, condominiums, residential housing with more than two individual dwelling units per water meter Inside City Limits $105.15 $2.35 Outside City Limits $120.90 $2.70 321 SOLID WASTE DISPOSAL RATES – EFFECTIVE 10/1/2014 All customers inside city limits must pay garbage. Customers outside city limits have the option to select City garbage pickup. Sales Tax on Garbage Service Residential and Commercial Inside City Limits: 8.25% Outside City Limits: 6.25% Residential Solid Waste Svcs Inside City Limits Outside City Limits Trash Service $16.50 $22.70 Outside City: with Georgetown Utilities (cart only) Bulky Collection 2X per year Free Not Included Outside City: not included in base rate, can be negotiated between contractor and customer Seasonal Yard Trimmings Free Not Included Outside City: not included in base rate, can be negotiated between contractor and customer Additional Solid Waste Disposal Services Rate Extra Cart - Trash or Recycle $8.00 Additional Yard Trimmings - sticker $5.00 Additional Bulky Waste Collection - $ each $25.00 Oversized Bulky Waste Collection - per CY $25.00 Cart Size Change 1st Cart Exchange No charge 2nd & Subsequent $30.00 Public Disposal Fees at the Collection Station Other fees set by contractor based on market to include landfill gate rates fees at Travis and Williamson County landfills plus transportation fees to TDS facility in South Travis County. Public Disposal Fees at Collection Station Rate These fees will be set based on a combination of cubic yardage and tonnage fees as set by TDS. Freon Removal $21.00 each appliance Disposal of Dead animals (under 100 lbs)$40.00 each STORMWATER DRAINAGE RATES – EFFECTIVE 11/1/2013 All residential customers inside city limits must pay a monthly charge of $5.25. Non-Residential customers inside city limits must pay $5.25 per unit (2,808 square feet) which is calculated on the total square footage of impervious cover on the property. Residential Stormwater Drainage Services Rate Residential Inside City Limits $6.50 per month Non-Residential Inside City Limits $6.50 per unit (2,808 sq ft) 322 FY2016 Annual Budget ANNUAL BUDGET ORDINANCE 323 FY2016 Annual Budget 324 FY2016 Annual Budget 325 FY2016 Annual Budget 326 FY2016 Annual Budget 327 FY2016 Annual Budget ANNUAL TAX RATE ORDINANCE 328 FY2016 Annual Budget 329 FY2016 Annual Budget ANNUAL ADMINISTRATIVE DIVISIONS & DEPARTMENTS ORDINANCE 330 FY2016 Annual Budget 331 FY2016 Annual Budget 332 FY2016 Annual Budget BOARDS AND COMMISSIONS ADVISORY BOARDS AMERICANS WITH DISABILITIES ACCESSIBILITY ADVISORY BOARD: Makes recommendations to the City Council regarding accessibility and other issues of concern to persons with disabilities. ANIMAL SHELTER ADVISORY BOARD: Ensures that the City of Georgetown Animal Shelter complies with all City and State laws governing its operation. ARTS & CULTURE BOARD: Established for the purpose of actively pursuing the placement of public art in public spaces and serving to coordinate, promote and support public access to the arts. CONVENTION AND VISITORS BUREAU ADVISORY BOARD: Established to advise the City Council in establishing policy regarding financial resources intended to encourage tourism in the Georgetown community. GENERAL GOVERNMENT & FINANCE ADVISORY BOARD (GGAF): Established to review and analyze the general government and finance activities of the City. GEORGETOWN ECONOMIC DEVELOPMENT CORPORATION (GEDCO): Considers requests and grants economic development funds as authorized and defined by the Internal Revenue Code of 1986, Section 4A, leading to the creation or retention of primary jobs and/or provision of significant capital investment which benefits the community of Georgetown. GEORGETOWN TRANSPORTATION ADVISORY BOARD (GTAB): The purpose and goals of the Board are to assist in the development of a continuing, comprehensive, multi-modal transportation planning process. 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. GEORGETOWN UTILITY SYSTEMS ADVISORY BOARD (GUS): 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. HOUSING ADVISORY BOARD: The purpose of the Board is to advise City Council on issues to ensure that the City of Georgetown has housing that is affordable for citizens at all income levels. LIBRARY ADVISORY BOARD: Makes recommendations regarding the development of the book collection, programming, and other services provided by the Georgetown Public Library. MAIN STREET ADVISORY BOARD: Make 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. PARKS & RECREATION ADVISORY BOARD: Advise City Council on uses of parkland and parks and recreational facilities and improvements in programs, activities, and facilities to meet community recreation needs and interests. STRATEGIC PARTNERSHIPS FOR COMMUNITY SERVICES ADVISORY BOARD: Board makes recommendations to the City Council to further the purpose of City funding to the nonprofit sector of cultivating and sustaining partnerships with 501(c)3 organizations that strengthen the City’s key priorities in Public Safety, Transportation, Housing, Parks and Recreation, Veteran Services and issues of Safety Net. UNIFIED DEVELOPMENT CODE ADVISORY COMMITTEE: Board shall make recommendations and advise the Planning & Zoning Commission and the City Council on the proposed amendments to the UDC. YOUTH ADVISORY BOARD: Established for the purpose of working, in its advisory capacity, within the community to promote healthy decision making, leadership skills and community involvement among the youth in the community. ZONING BOARD OF ADJUSTMENT: Established to hear and grant requests for Variances from the zoning standards of the Unified Development Code (UDC). 333 FY2016 Annual Budget COMMISSIONS 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. CIVIL SERVICE COMMISSION: The Civil Service Commission is responsible for adopting, maintaining and enforcing rules governing the hiring and promotional process and serves as a disciplinary appeal board for civil service employees in the Georgetown Fire and Police Departments. ETHICS COMMISSION: It has the authority to review and investigate complaints filed involving City Officials, and may issue a written finding of the Commission's determination when appropriate. GEORGETOWN COMMISSION ON AGING: Advise the City Council on the needs and status of seniors in the entire City, recommending ways in which those needs may be met. GEORGETOWN HOUSING AUTHORITY: Establishes policy and reviews operations of subsidized housing for the Georgetown Housing Authority. HISTORICAL & ARCHITECTURAL REVIEW COMMISSION: Makes recommendations to the City Council on the designation of historic sites or districts. PLANNING & ZONING COMMISSION: The Commission is established to exercise the powers and duties of a zoning commission as permitted by law, including Local Government Code Chapter 211, the City Charter, the City Unified Development Code, and the City Code of Ordinances, as each may be amended. 334 FY2016 Annual Budget GEORGETOWN ECONOMIC DEVELOPMENT CORPORATION (GEDCO) MEETING DATE 3RD MONDAY OF EACH MONTH AT 3:30PM CITY COUNCIL CHAMBERS, 101 EAST 7TH STREET, GEORGETOWN, TEXAS BOARD ROSTER Hugh Brown, Secretary ......................................... term ends 2/2016 Councilmember Ty Gipson.................................... term ends 6/2016 Councilmember Rachel Jonrowe .......................... term ends 6/2016 Councilmember Steve Fought .............................. term ends 6/2016 Kevin Kelly ............................................................. term ends 2/2016 Bill Mateja ............................................................. term ends 2/2017 Jeff Parker ............................................................. term ends 2/2017 BOARD LIAISON Tina Dunbar Administrative Assistant to the Economic Development Director Tina.Dunbar@Georgetown.org (512) 930-3546 WEBSITE(S)  https://government.georgetown.org/georgetown-economic- development-corporation-gedco/  https://invest.georgetown.org/ PRIMARY COUNCIL STRATEGIC GOALS DEPARTMENT DESCRIPTION The Georgetown Economic Development Corporation considers requests and grants economic development funds as authorized and defined by the Internal Revenue Code of 1986, Section 4A, leading to the creation or retention of primary jobs and/or provision of significant capital investment which benefits the community of Georgetown. Three members are Councilmembers, and four members are citizens at-large. 335 FY2016 Annual Budget 336 FY2016 Annual Budget 337 FY2016 Annual Budget GEORGETOWN TRANSPORTATION ENHANCEMENT CORP. (GTEC) MEETING DATE 3RD WEDNESDAY OF EACH MONTH AT 3:30PM GEORGETOWN MUNICIPAL COMPLEX, 300-1 INDUSTRIAL AVENUE, GEORGETOWN, TEXAS BOARD ROSTER Bill Connor, President ........................................... term ends 2/2016 Tom Crawford, Vice President .............................. term ends 7/2016 Joe Pondrom, Secretary ........................................ term ends 7/2017 Councilmember Tommy Gonzalez ........................ term ends 6/2016 Councilmember John Hesser ................................ term ends 6/2016 Councilmember Anna Eby .................................... term ends 6/2016 Leo Wood ............................................................. term ends 2/2016 BOARD LIAISON Jana Kern Administrative Assistant, Georgetown Utility Systems Jana.Kern@Georgetown.org (512) 931-8473 WEBSITE  https://government.georgetown.org/georgetown-transportation- enhancement-corporation/ PRIMARY COUNCIL STRATEGIC GOALS DEPARTMENT DESCRIPTION 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. 338 FY2016 Annual Budget 339 FY2016 Annual Budget THIS PAGE INTENTIONALLY LEFT BLANK. 340