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HomeMy WebLinkAbout17 - Referenceeference ��� GEORGty, O T � p4 �p^'DED 19 Reference Table of Contents Fiscaland Budgetary Policy............................................................................................................... 205 Contingency Reserve Requirements Worksheet............................................................................... 216 PersonnelSummary ........................................................................................................................... 217 CouncilApproved Programs.............................................................................................................. 218 TransfersBetween Funds.................................................................................................................. 219 Internal Service Premiums................................................................................................................. 220 UtilityRate Schedule.......................................................................................................................... 222 Ordinances......................................................................................................................................... 225 AdvisoryBoards & Commissions....................................................................................................... 234 Fiscal and Budgetary Policy Adopted 7/10/01 I. PURPOSE The City of Georgetown is committed to financial management through integrity, prudent stewardship, planning, accountability, full disclosure and communication. The broad purpose of the Fiscal and Budgetary Policies is to enable the City to achieve and maintain a long-term stable and positive financial condition, and provide guidelines for the day-to-day planning and operations of the City's financial affairs. Policy scope generally spans areas of accounting and financial reporting, internal controls, both operating and capital budgeting, revenue management, investment and asset management, debt management and forecasting. This is done in order to: A. Fairly present and fully disclose the financial position of the City in conformity to generally accepted accounting principals (GAAP); and B. Demonstrate compliance with finance -related legal and contractual issues in accordance with the Texas Local Government Code and other legal mandates. These policies will be reviewed and updated annually as part of the budget preparation process. The City's accounts and budgets for all general government funds using the modified accrual basis. This method recognizes revenues when they are measurable and available and expenditures when goods and services are received, except for principal and interest on long-term debt, which is 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 accrual basis of accounting. Under this method, revenues are recognized when they are earned and expenses when they are incurred. The budgeted funds for the City of Georgetown include: Governmental Funds: General Fund which accounts for all financial resources except those required to be accounted for in another fund, and include basic governmental services, such as Police, Fire and Parks functions among others. Special Revenue Funds (SRF) account for specific revenues that are legally restricted for specified purposes. The City currently budgets 24 SRF Funds and includes Tourism, Parkland Dedication and Library Donations. Debt Service Fund is used to account for the payment of general long-term debt principal and interest. Capital Project Funds are used to account for the acquisition or construction of major capital facilities other than those financed by enterprise activities. Proprietary Funds: Internal Service Funds account for good or services provided by one internal department to another. The City uses this system to recognize full cost for fleet replacement and maintenance, facility maintenance and computer replacement and maintenance. Enterprise Funds include the City's "business like" activities including all the utility funds and the airport. 205 II. OPERATING BUDGET Budgeting is an essential element of the financial planning, control and evaluation process of municipal government. The "operating budget' is the City's annual financial operating plan. The annual budget includes all of the operating departments of the general fund, proprietary funds, debt service funds, special revenue funds, and capital improvement funds of the City. A. Comprehensive Plan — The Georgetown Century Plan is the City's comprehensive plan as required by the City of Georgetown Charter (Sectionl.08) to preserve, promote and protect public health and general welfare, prevent overcrowding, ensure adequate transportation availability of necessary utilities and services, and conserve and protect the City's natural resources. The Century Plan is the City s master plan. To date, seven functional elements have been adopted. The City's budget is the Annual Operating Plan Element of the Georgetown Century Plan. The Century Plan utilizes the budget process as an integral planning tool, requiring the City to plan for five, two and one year time horizons. Funding of City programs shall be based upon the objectives set forth in the Century Plan. Therefore, the budget is focused on these areas and is in compliance with the goals outlined in the comprehensive plan. B. Preparation — The Charter (Section 6.02) requires "a proposed budget prepared by the City Manager and submitted to the City Council at least thirty days prior to the end of the fiscal year. The budget shall be adopted not later than the twenty-seventh day of the last month of the fiscal year. No budget will be adopted or appropriations made unless the total estimated revenues, income and funds available shall be equal to or in excess of such budget or appropriations, except otherwise provided". Therefore, the budget will be presented to the City Council no later than the 1St day of August to provide the City Council time to adopt the budget in the required time frame. 1. Proposed Budget — A proposed budget shall be prepared by the City Manager with participation of all the City's Division Directors within the provision of the Charterand the Century Plan. a) The budget shall include four basic segments for review and evaluation: • Revenues • Personnel Costs • Operations and Maintenance • Capital and other non project costs b) The budget review process will include City Council participation in the development of each segment and allow for citizen participation in the process, and will allow for sufficient time to address policy and fiscal issues by the City Council. c) A copy of the proposed budget will be filed with the City Secretary when it is submitted to the City Council. A copy will also be available at the Georgetown Public Library for citizen review. 2. Adoption — Upon finalization of the budget appropriations, the City Council will hold a public hearing, and subsequently adopt by Ordinance the final budget as amended. The budget will be effective for the fiscal year beginning October 1St. The Annual Operating Plan document will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Distinguished Budget Presentation Award. C. Balanced Budget — The goal of the City is to balance the operating budget with current revenues, whereby, current revenues would match and fund on-going expenditures/expenses. Excess balances in the operating funds from previous years would then be used for non-recurring expenditures/expenses or as capital funds. This is a new financial policy for fiscal year 2002, and will be fully implemented by fiscal year 2004. 206 The Charter (Section 6.04) requires that an operating deficit created in any fiscal year shall be paid off and discharged during the following year. In practice, deficit has been interpreted to mean City funds as a whole. The City Council may choose from time to time to allow individual funds to have a negative balance as long as Operating Reserve requirements for the City as a whole are maintained. D. Planning — The budget process will be coordinated so that major policy issues are identified prior to the budget approval date. This will allow City Council adequate time for consideration of appropriate decisions and analysis of financial impacts. E. Reporting — Summary financial reports will be presented to the City Council quarterly. These reports will be in a format appropriate to enable the City Council to understand the overall budget and financial status. The City Manager will also present a mid -year report to the City Council with 60 days following the end of the second fiscal quarter which updates the status of projects and related financial goals set forth in the budget. F. Control and Accountability — Each Division Director, appointed by the City Manager, will be responsible for the administration of his/her departmental budget. This includes accomplishing the Goals and Objectives adopted as part of the budget and monitoring each department budget for compliance with spending limitations. Division Directors may transfer funds up to $20,000 within the line items within a departmental budget category (personnel costs, operations and maintenance or capital) without additional approval. All other transfers of appropriation or budget amendments require either City Council or City Manager approval as outlined in Section W.B. G. 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. H. Council Contingency Account —The budget may contain appropriated funds to be used at the discretion of the City Council. Actual expenditure of these funds is specifically approved by the City Council on an item by item basis. The Council Contingency Account for 2001/02 is $150,000 included in the General Fund. III. REVENUE MANAGEMENT A. Characteristics —,The City will strive for the following optimum characteristics in its revenue system: 1. Simplicity — The City, where possible and with out sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient. 2. Certainty_— A knowledge and understanding of revenue sources increases the reliability of the revenue system. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budget. 3. Equity — The City shall make every effort to maintain equity in its revenue system; i.e., the City should seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes, and ensure an on-going return on investment for the City. 4. Revenue Adequacy-- The City should require there be a balance in the revenue system; i.e., the revenue base will have the characteristics of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. 5. Administration — The benefits of a revenue source should exceed the cost of levying and collecting that revenue. 6. 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. 207 B. Other Considerations — The following considerations and issues will guide the City in its revenue policies concerning specific sources of funds: Cost/Benefit of Incentives for Economic Development — The City will use due caution in the analysis of any incentives that are used to encourage development. A cost/benefit (fiscal impact) analysis will be performed as part of the evaluation. 2. Non -Recurring Revenues — One-time or non-recurring revenues should not be used to finance current ongoing operations. Non-recurring revenues should be used only for non-recurring expenditures and not for budget balancing purposes. 3. Property Tax Revenues — All real and business personal property located within the City will be valued at 100% of the fair market value for any given year based on the current appraisal supplied by the Williamson County Appraisal District. Conservative budgeted revenue estimates result in a projected ninety-eight percent (98%) budgeted collection rate for current ad valorem taxes. Two percent (2%) of the current ad valorem taxes will be projected as the budget for delinquent ad valorem tax collection. For budgeting purposes, the City will forecast the current year's effective tax rate at the current collection rate of 98%. 4. Interest Income — Interest earned from investments will be distributed to the funds in accordance with the equity balance of the fund from which the monies were provided to be invested. 5. User -Based Fees and Service Charges — For services associated with a user fee or charge, the direct or indirect costs of that service will be offset by a fee where possible. The City will review fees and charges no less than once every three years to ensure that fees provide adequate coverage for the cost of services. The City Council will determine how much of the cost of a service should be recovered by fees and charges. 6. Enterprise Fund Rates — The City will review and adopt utility rates as needed to generate revenues required to fully cover operating expenses, meet the legal requirements of all applicable bond covenants, and provide for an adequate level of working capital. Additionally, enterprise activity rates will include transfers to and receive credits from other funds as follows: a) General and Administrative Charges — Administrative costs should be charged to all funds for services of general overhead, such as administration, finance, customer billing, legal and other costs as appropriate. These chares will be determined through an indirect cost allocation following accepted practices and procedures. b) Payment for Return on Investment — The intent of this transfer is to provide a benefit to the citizens for the ownership of the various utility operations they own. • In -Lieu -of -Franchise -Fee. This transfer, currently 2% of operating revenues, is consistent with the franchise rates charged to investor owned utilities franchised to operate within the City. • Return on Investment. The return on investment (ROI) transfer is currently calculated at 8% of operating revenues. 7. Intergovernmental Revenues — All potential grants will be examined for matching requirements and must be approved by the City Council prior to making application of the grant. It must be clearly understood that operational requirements (on-going costs) set up as a result of a grant program could be discontinued once the term and conditions of the program have been completed. 208 8. Revenue Monitoring_.-- Revenues as they are received will be regularly compared to budgeted revenues and variances will be investigated, and any abnormalities will be included in the quarterly report to the City Council. IV. EXPENDITURE POLICIES A. Appropriations — The point of budget control is at the department level budget for all funds. The Charter (Section 6.03) provides that any transfer of appropriation between funds must be approved by the City Council and that the City Manager, without City Council approval, is authorized to transfer appropriations between departments, within the same operational division and fund. The City Manager may also authorize transfer of salary adjustment monies between funds that are budgeted in a citywide account. B. 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. C. Purchasing — All City purchases of goods or services will be made in accordance with the City's current Purchasing Procedures and with State law. D. Prompt Payment — All invoices approved for payment by the proper City authorities shall be paid within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later in accordance with State law. The City will take advantage of all purchase discounts, when possible. E. Risk Management — The City will pursue every opportunity to provide for the Public's and City employees' safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability claims with an emphasis on safety programs. V. 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 and all capital resources. • Needed capital improvements are identified through system models, repair and maintenance records and growth demands. • 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. B. Control — All capital project expenditures must be appropriated in the capital budget. Availability of resources must be identified and authorized before any CIP contract is presented to the City Council for approval. 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. 209 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. VI. CAPITAL MAINTENANCE AND REPLACEMENT The City recognizes that deferred maintenance increases future capital costs. Therefore, a portion of all individual funds with infrastructure should be budgeted each year to maintain the quality within each system. A. Infrastructure Maintenance - On-going maintenance and major repair costs are included as capital expense within the departmental operating budgets. These costs are generally considered system repairs and are not capitalized for accounting purposes. They include such items as street seal coat, water line repairs and other general system maintenance. B. Internal Service funds — The City currently utilizes internal service funds to maintain and replace existing assets. Assessments are made to the using funds for the use of equipment currently in use and to be purchased during the year. In this way, suitable funds are available for the purchase of operational assets without the issuance of debt. 1. Fleet Maintenance and Replacement - The City has a major investment in its fleet of cars, trucks, tractors, and other equipment. The City will anticipate replacing existing equipment, as necessary and will establish charges that are assigned to the using departments to account for the cost of that replacement. Vehicle maintenance is also allocated in this manner. 2. Technology — It is the policy of the City to plan and fund the maintenance and replacement of its computer network and other technology systems. The City currently uses a three-year replacement cycle for all desktop computers. 3. Facilities Maintenance — The City has established an on-going maintenance program, which include major repairs, equipment, as well as contracts for maintaining City facilities. The City has anticipated a useful life of such equipment and established a means of charging those costs to the various departments in order to recognize the City's continuing costs of maintaining its facilities. VII. ACCOUNTING, AUDITING AND FINANCIAL REPORTING A. Accounting — The City is solely responsible for the recording and reporting of its financial affairs, both internally and externally. The Director of Finance and Administration is the City's Chief Financial Officer and is responsible for establishing the structure for the City's Chart of Accounts and for assuring that procedures are in place to properly record financial transactions and report the City's financial position. B. Audit of Accounts — In accordance with the Charier, an independent audit of the City accounts will be performed every year. The auditor is retained by and is accountable directly to the City Council. C. External Reporting — Upon completion and acceptance of the annual audit by the City's auditors, the City shall prepare a written Comprehensive Annual Financial Report (CAFR) which shall be presented to the City Council within 180 calendar days of the City's fiscal year end. The CAFR shall be prepared in accordance with Generally Accepted Accounting Principals (GAAP) and shall be presented annually to the Government Finance Officer Association (GFOA) for evaluation and consideration for the Certificate of Achievement in Financial Reporting. D. Internal Reporting —The Finance Department will prepare internal financial reports, sufficient to plan, monitor and control the City's financial affairs. 210 VIII. ASSET MANAGEMENT A. Cash Management and Investments — The City Council has formally approved a separate Investment Policy for the City of Georgetown that meets the requirements of the Public Funds Investment Act (PFIA), Section 2256 of the Texas Local Government Code. This policy is reviewed annually by the City Council and applies to all financial assets held by the City. 1. Statement of Cash Management Philosophy - The City shall maintain a comprehensive cash management program to include the effective collection of all accounts receivable, the prompt deposit of receipts to the City's depository, the payment of obligations, and the prudent investment of idle funds in accordance with this policy. 2. Obiectives — The City's investment program will be conducted as to accomplish the following listed in priority order: • Safety of the principal invested • Liquidity and availability of cash to pay obligations when due • Receive the highest possible rate of return (yield) consistent with the City's investment policy. 3. Safekeeping and Custody — Investments may only be purchased through brokers/dealers who meet the criteria detailed in the investment policy, which also addresses internal controls related to investments. 4. Standard of Care and Reporting — Investment will be made with judgement and care, always considering the safety of principal to be invested and the probable income to be derived. The Director of Finance and Administration is responsible for the overall management of the City's investment program and ensures all investments are made in compliance with the investment policy. An investment report, providing both summary and detailed information, will be presented to the City Council quarterly. 5. Authorized Investments —The City can currently invest in the following: • Certificates of Deposit • U.S. Treasury and Agency securities • Investment Pools that meet the requirements of the PFIA • No-load Money Market Mutual Funds • Fully collateralized Repurchase Agreements • Other investments as approved by City Council and not prohibited by law B. Fixed Assets — These assets will be reasonably safeguarded and properly accounted for, and prudently insured. 1. Capitalization Criteria - For purposes of budgeting and accounting classification, the following criteria must be capitalized: • The asset owned by the City. • The expected useful life of the asset must be longer than one year, or extend the life of an identifiable existing asset by more than one year. • The original cost of the asset must be at least $5,000. • The asset must be tangible. • On-going repairs and general maintenance are not capitalized. 211 2. New Purchases — All costs associated with bringing the asset into working order will be capitalized as part of the asset cost. This will include start up costs, engineering or consultant type fees as part of the asset cost once the decision or commitment to purchase the asset is made. 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. 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. IX. DEBT MANAGEMENT The City of Georgetown recognizes the primary purpose of capital facilities is to provide services to the community. Using debt financing to meet the capital needs of the community must be evaluated according to efficiency and equity. Efficiency must be evaluated to determine the highest rate of return for a given investment of resources. Equity is resolved by determining who should pay for the cost of capital improvements. In meeting demand for additional services, the City will strive to balance the needs between debt financing and "pay as you go" methods. The City realizes that failure to meet the demands of growth may inhibit its continued economic viability, but also realizes that too much debt may have detrimental effects on the City's long-range financial condition. The City will issue debt only for the purpose of acquiring or constructing capital assets for the general benefit of its citizens and to allow it to fulfill its various purposes as a city. A. Usage of Debt - 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. B. Types of Debt — 1. General Obligation Bonds (GO's) — General obligation bonds must be authorized by a vote of the citizens of Georgetown. They are used only to fund capital assets of the general government and are not to be used to fund operating needs of the City. The full faith and credit of the City as well as the City's ad valorem taxing authority back general obligation bonds. Conditions for issuance of general obligation debt include: 212 When the project will have a significant impact on the tax rate; When the project may be controversial even through it is routine in nature; or When the project falls outside the normal bounds of projects the City has typically done. 2. Revenue Bonds — Revenue bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for the continuation or expansion of a service. The improved activity shall produce a revenue stream to fund the debt service requirements of the necessary improvement to provide service expansion. The average life of the obligation should not exceed the useful life of the asset(s) to be funded by the bond issue and will generally be limited to no more than twenty (20) years. 3. Certificates of Obligation Contract Obligations (CO's) — Certificates of obligation or contract obligations may be used to fund capital requirements that are not otherwise covered either by general obligation or revenue bonds. Debt service for CO's may be either from general revenues (tax -supported) or supported by a specific revenue stream(s) or a combination of both. Typically, the City may issue CO's when the following conditions are met: • When the proposed debt will have minimal impact on future effective property tax rates; • When the projects to be funded are within the normal bounds of city capital requirements, such as for roads, parks, various infrastructure and City facilities; and • When the average life of the obligation does not exceed the useful life of the asset(s) to be funded by the issue. Certificates of Obligation will be the least preferred method of financing and will be used with prudent care and judgement by the City Council. Every effort will be made to ensure public participation in decisions relating to debt financing. C. Method of Sale — The City will use a competitive bidding process in the sale of bonds unless conditions in the bond market or the nature of the issue warrants a negotiated bid. In such situations, the City will publicly present the reasons for the negotiated sale. The City will rely on the recommendation of the financial advisor in the selection of the underwriter or direct purchaser. D. Disclosure — Full disclosure of operating costs along with capital costs will be made to the bond rating agencies and other users of financial information. The City staff, with assistance of the financial advisor and bond counsel, will prepare the necessary materials for presentation to the rating agencies and will aid in the production of the Preliminary Official Statements. The City will take responsibility for the accuracy of all financial information released. E. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements. F. Debt Structurinq — The City will issue bonds with an average life of twenty (20) years or less, not to exceed the useful life of the asset acquired. The structure should approximate level debt service unless operational matters dictate otherwise. Market factors, such as the effects of tax-exempt designations, the cost of early redemption options and the like, will be given consideration during the structuring of long term debt instruments. G. Debt Coverage Ratio — Refers to the number of times the current combined debt service requirements or payments would be covered by the current operating revenues net of on-going operating expenses of the City's combined utilities (Electric, Water, and Wastewater). The City will maintain a minimum debt service coverage ratio of 1.5 times for the utilities as a whole. The current bond ordinances require a combined minimum 1.25 times coverage ratio. 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 2001/02 is budgeted at 3.18 times coverage. 213 H. Bond Reimbursement Resolutions — The City Council may authorize a bond reimbursement resolution for projects when the bonds will be issued within the term of the existing City Council. X. FINANCIAL CONDITIONS AND RESERVES The City of Georgetown will maintain budgeted minimum reserves in the ending working capital/fund balances to provide a secure, healthy financial base for the City in the event of a natural disaster or other emergency, allow stability of City operations should revenues fall short of budgeted projections and provide available resources to implement budgeted expenditures without regard to actual timing of cash flows into the City. A. Operational Coverage — The City's goal is to maintain operations coverage of 1.00, such that operating revenues will at least equal or exceed current operating expenditures. This policy will be introduced in fiscal year 2002, and fully implemented by fiscal year 2004. B. Operating Reserves — The City will maintain reserves at a minimum of seventy-five (75) days (20.83%) of net budgeted operating expenditures. Net budgeted operating expenditure is defined as total budgeted expenditures less interfund transfers and charges, general debt service (tax supported), direct cost for purchased power and payments from third party grant monies. See reserve calculation worksheet for 2001/02 budget. 1. General Fund — The unobligated fund balance in the General Fund should equal at least sixty (60) days or 16.67% of annual budgeted General Fund expenditures. 2. Tourism Fund — A minimum sixty days (60) or 16.67% of operating expenditures will be reserved within the fund balance. 3. Water and Wastewater Funds — Working capital reserves in these funds should be 25% or ninety (90) days. 4. Other Funds — • Stormwater Drainage Fund - $50,000 • Airport Fund — As funds are available, up to ninety (90) days or 25% of operating expenses (less full costs) 5. Electric Fund — The remaining balance to meet the citywide requirement of seventy-five (75) days of reserve funds will be maintained within this fund. For all other non -enterprise funds, the fund balance is an indication of the balance of each particular fund at a specific time. The ultimate goal of each such fund is to have expended the fund balance at the conclusion of the activity for which the fund was established. Reserve requirements will be calculated as part of the annual budget process and any additional required funds to be added to the reserve balances will be appropriated within the budget. Funds in excess of the minimum reserves may be expended for City purposes at the will of the City Council once it has been determined that use of the excess will not endanger reserve requirements in future years. C. Capital Project Funds — Every effort will be made for all monies within the Capital Project Funds to be expended within thirty-six (36) months of receipt. The fund balance will be invested and income generated will offset increases in construction costs or other costs associated with the project. Capital project funds are intended to be expended totally, with any unexpected excess to be transferred to the Debt Service fund to service project -related debt service. 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. The fund balance should not fall below one month or 1/12th annual debt service requirements, in accordance with IRS guidelines. 214 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. XI. INTERNAL CONTROLS A. Written Procedures — Wherever possible, written procedures will be established and maintained by the Director of Finance and Administration for all functions involving cash handling and/or accounting throughout the City. These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement. B. Division Directors Responsibility — Each division Director is responsible for ensuring that good internal controls are followed throughout their department, that all Finance Division directives are implemented and that all independent auditor internal control recommendations are addressed. Departments will develop and periodically update written internal control procedures. XII. STAFFING The City's goal as an employer is to attract and retain quality employees who provide excellent, friendly services to our community in an effective and efficient manner. A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to operate effectively. Workload allocation alternatives will be explored before adding additional staff. B. Pay for Performance — The City will provide an incentive program to aid in retaining quality employees and reward employees for productivity and job performance. 215 Contingency Reserve Requirements Worksheet (per Section XB of Fiscal and Budgetary Policy) BY FUND CITY WIDE General Electric Water Wastewater Total budgeted expenditures Less: Purchased Power- Electric Capital Improvements - Electric, WW, Water Capital Improvements - Other Enterprise Funds Capital Improvements - GCP, Streets & SRF Capital Maintenance - General Capital Improvements - Special Revenue Funds Debt Service - General Interfund Transfers Interfund Charges Budgeted operating expenditures Percentage reserve requirements: 60 days - 16.67% 75 days - 20.83 90 days - 25% 87,617,326 17,604,112 25,082,609 13,639,804 8,029,005 (14,238,000) 2,199,414 (14,238,000) Sanitation Fund WA (13,405,600) 50,000 (4,005,600) (6,350,000) (3,050,000) (975,000) Wastewater Fund 90 days 850,794 1,100,000 (6,970,000) 90 days 1,312,103 1,650,000 Airport Fund (575,000) (575,000) 150,000 Convention & Visitors Bureau SRF 75 days 0 60,000 All other City Funds expenditures WA' 2,479,250 (2,183,398) Totals for all expenditures 75 days 7,786,492 8,500,000 (4,051,131) (5,156) (1,765,000) (1,020,690) (889,085) (7,844,035) (3,827,472) (1,051,122) (1,020,703) (686,744) 37,375,162 13,196,484 4,022,887 5,248,411 3,403,176 6,229,194 F 2,199,414 670,481 874,735 567,196 7,786,492 2,749,268 1 838,101 1,093,419 708,995 9,343,791 3,299,121 1,005,722 1 1,312,103 1 850,794 09/30/01 RESERVE BALANCES: Minimum Minimum Days Amount Amount Fund Required Required Included Electric Fund N/A 838,101 3,100,000 General Fund 60 days 2,199,414 2,325,000 Sanitation Fund WA WA 50,000 Stormwater Drainage Fund WA 50,000 65,000 Wastewater Fund 90 days 850,794 1,100,000 Water Fund 90 days 1,312,103 1,650,000 Airport Fund WA WA 150,000 Convention & Visitors Bureau SRF 75 days 56,830 60,000 All other City Funds expenditures WA' 2,479,250 WA (held in other operating funds) Totals for all expenditures 75 days 7,786,492 8,500,000 Note: The city-wide contingency reserve requirement is 75 days of operating expenses. Only the General, Stormwater Drainage, Wastewater, Water, 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. 216 Personnel Summary 2001/02 1995/96 1996/97 1997/98 1998/99 1999/00 2000/01 2001/02 EMPLOYEES - Full Time / Part Time full i ime tquivaients) 227 I 31 267 32.25 286 32.5 286.25 304.5 318.25 321.5 0 50 100 150 200 250 300 350 400 PositionsAdded ` Base Positions FT PT Additions Reclassified Positions Reductions Total FTE Georgetown Utility Systems 66 2.5 7 1 2 75.5 Community Services 22 8 1 -28.5 -2.5 0 Economic Development 4 0.5 14 -1 3.5 Planning & Development 22 0.5 3 -1 24.5 Finance & Administration 32.25 1 -0.5 33.25 Fire Services 52 1 -0.5 52.5 Management Services 17.5 0.5 26.5 -6 38.5 Parks & Recreation 28 15.75 43.75 Police Services 70 6 -6 70 Information Resources 8.5 8.5 ------- - Total 322.25 28.75 17 0 -17.5 350 1995/96 1996/97 1997/98 1998/99 1999/00 2000/01 2001/02 EMPLOYEES - Full Time / Part Time full i ime tquivaients) 227 I 31 267 32.25 286 32.5 286.25 304.5 318.25 321.5 0 50 100 150 200 250 300 350 400 PositionsAdded ` 1 GUS Dispatcher 1 SCADA Technician 1 SCADA Operator 1 Stormwater Field Operators 2 Water Crewman 2 Field Quality Control Officer 1 GIS Analyst 1 Bldg Inspector & Staff Support 2 Motorcycle Officers 2 Warrant Officer 1 Total Positions Added 14 217 Director 1 Administrative Assistant 1 Staff Assistant 0.5 Main Street Position 1 Planning Technician 1 PT Accounting Specialist 0.5 PT Fire Inspector 0.5 Legal Services 6 K-9 Officer 1 GREAT.Officer 1 Detective 1 Total Positions Eliminated 14.5 Council Approved Programs 2001/02 APPROVED PROGRAM PERSONNEL OPERATIONS CAPITAL TOTAL PUBLIC SAFETY; Motorcycle Unit 2 Traffic Officers, training & fully equipped motorcycles 87,162 22,000 34,000 143,162 Warrant Officer Salary, operations & training 44,938 11,000 55,938 Expand neighborhood clean-ups 6 clean-ups @ $6,000 ea. 36,000 36,000 Field Quality Control Officer Education & find problem resolutions for citizens related to Sanitation 38,246 38,246 Abatement Issues Contract for the abatement of nuisance code violations 48,000 48,000 TOTAL PUBLIC SAFETY 170,346 117,000 34,000 321,346 DEVELOPMENT ISSUES: Comprehensive Plan Phase I Publicly supported growth management strategy 75,000 35,240 110,240 Geographic Information Systems Mapping system to speed up 911 response, design a park system & provide information to the public using the internal 59,500 53,000 112,500 Downtown Overlay District Maintain the downtown historic character 11,440 20,000 31,440 Unif led Development Code Revision of development codes to provide the community with a unique sense of place 11,440 197,240 208,680 Add Inspector and Staff Support Improve the permit & inspection tum around times with increased staff & technology 70,025 7,575 77,600 TOTAL DEVELOPMENT ISSUES 227,405 313,055 540,460 COUNCIL /LEGAL: Increase Council Contingency Used at the council's discretion for items not specifically funded 50,000 50,000 Social Services Contracts Funding for organizations to be determined by council 100,000 100,000 Refurbish San Jose Park Funding will come from sale of city lots 35,000 35,000 TOTAL COUNCIL /LEGAL 185,000 185,000 TRANSPORTATION / UTILITIES: Dispatcher/Customer Service Coordinator Add an additional shift and expand business hours at COU 33,700 4,400 38,100 Drainage Department Staffing Add Heavy & Light Equipment Operator 62,981 24,200 87,181 Water Crewleader & Crewman Add staffing to eliminate backlog issues 73,553 6,300 24,200 104,053 SCADA Techniclan Add staffing to provide support for SCADA system 44,938 44,938 TOTALTRANSPORTAT/ON/UTILITIES 215,172 10,700 48,400 274,272 ECONOMIC DEVELOPMENT: Industrial Recruitment Personnel Operations & Industrial Recruitment 130,437 211,145 341,582 TOTAL ECONOMIC DEVELOPMENT 130,437 211,145 341,582 TOTAL APPROVED PROGRAMS 743,360 836,900 82;400 1;662,660 218 T R A N S F E R F R O M Transfers Between Funds 'TRA AISFFR TD Interfund transfers include: Dividend to General Fund: ► Utility operations have traditionally transferred to the General Fund eight percent of its gross billings for utility services and is viewed as a payment of the profits of the fund or a return on investment. The total return on investment transfer to the General Fund is $3,287,240 in 2001/02. Other Transfers: ► Transfers to finance various funds for certain operating costs, infrastructure development, grant matching and start-up costs. 219 General Fund GGP SRF ISF Irrigation Total Out: General Fund 5,156 5,156 ISF 55,460 55,460 Electric 1,765,000 1,765,000 Water 908,740 48,400 63,550 1,020,690 Wastewater 457,760 431,325 889,085 Irrigation 36,250 36,250 Stormwater Drainage 75,990 75,990 Sanitation 203,500 203,500 Total In: 3,447,240 0 5,156 103,860 494,875 4,051,131 Interfund transfers include: Dividend to General Fund: ► Utility operations have traditionally transferred to the General Fund eight percent of its gross billings for utility services and is viewed as a payment of the profits of the fund or a return on investment. The total return on investment transfer to the General Fund is $3,287,240 in 2001/02. Other Transfers: ► Transfers to finance various funds for certain operating costs, infrastructure development, grant matching and start-up costs. 219 Internal Service Premiums 220 Facilities Information ;'Joint " Department Maintenance Fie et" Services Services - General General Fund General Government 5,744 1,050,594 City Council 2,477 City Manager's Office 23,620 4,601 25,609 Municipal Court 3,200 11,096 Development Support 25,484 3,678 7,487 Development Process Team 26,290 17,469 Inspection Services 22,460 Animal Services 5,700 15,519 19,299 Parks 67,877 96,424 22,018 Recreation 75,486 8,048 41,293 Library 43,183 73,487 Fire Services Administration 63,877 10,346 Fire Prevention 25,429 18,105 Fire Suppression 189,238 150,015 Police Administration 53,975 325 12,283 Support Services 23,738 55,274 Field Operations 299,531 128,974 Streets 146,820 11,400 243,823 Ecomonic Development & Tourism SRF Convention & Visitors Bureau 5,409 5,549 4,364 PID SRF Parks 29,500 Facilities Maintenance Fund Facilities Maintenance 3,632 Fleet Management Fund Vehicle Service Center 306 13,990 2,774 Joint Services Fund Economic Development Administration 4,038 3,907 COU Administration 31,527 14,250 Systems Engineering 15,021 14,250 Pump Maintenance 47,847 19,950 Finance Administration 5,548 Accounting 19,418 Purchasing 55,549 5,016 16,644 Utility Office 8,350 19,418 Human Resources 8,939 9,931 EOS City Wide Services 11,529 Legal Services 13,330 17,344 220 _ - Facilities Information Joint ge artment, Maintenance Fleet , Services Services General information Services Fund Information Resources 18,768 3,660 17,717 Electric Fund Electric Operations 117,782 42,750 AMR 8,057 Electric Contracts 976,621 415,983 Water Fund Water Distribution 77,660 5,700 Plant Management Water Contracts 11,520 1,039,570 145,973 Wastewater Fund Wastewater Collection 57,875 8,550 Plant Management Wastewater Contracts 11,520 722,546 92,133 Sanitation Fund Collection Station 12,169 Sanitation Contracts 124,875 32,847 Stormwater Drainage Fund Stormwater Drainage 52,512 5,700 214,333 30,8921 Airport Fund Airport Operations 2,022 16,818 2,757 34,762 1,337 Total 545,863 1,311,819 860,064 4,407,124 719,165 Internal Service Fund premiums include: Facilities Maintenance ► Contracts and repairs for buildings and grounds are charged to departments based on actual usage and charges. Fleet ► Vehicle lease fees are charged to departments based on actual replacement costs. Maintenance fees are charged based on each department's prior year actual usage. Information Resources ► Computer and software lease fees are charged to departments based on replacement costs and estimated usage. Joint Services and General (nondepartment) ► Fees are charged to funds receiving administrative services from another fund based on a reasonable, rational basis. The following factors are used as applicable. ► relative revenues ► relative personnel ► number of utility accounts ► number of work orders ► number of requisitions 221 Utility Rate Schedule Proposed for 10/1/2001 Electric Rates (last increase 10/1/91) All Customers Purchased Power Cost Adjustment Residential Sales Tax Commercial Sales Tax Seasons Summer: May through October billings Winter: November through April billings Residential Service Customer Charge: Energy Charge: Small General Service Customer Charge: Energy Charge: School Service Customer Charge: Energy Charge: Water & Wastewater Pumping Service Customer Charge: Energy Charge: Large General Service Customer Charge: Demand Charge: Energy Charge: Load Factor Credit: Built into Energy Charge Inside City Limits: 1 % of total electric charges Outside City Limits: None Inside City Limits: 7.75% of total electric charges Outside City Limits: 6.25% of total electric charges $6.00 per month Summer: $0.0678 per kWh Winter: $0.0678 per kWh for first 1,000 kWh per month $0.0475 per kWh for additional kWh $12.00 per month Summer: $0.0654 per kWh Winter: $0.0654 per kWh for the first 5,000 kWh per month $0.0554 per kWh for additional kWh $12.00 per month Summer: $0.0760 per kWh Winter: $0.0760 per kWh for the first 5,000 kWh per month $0.0660 per kWh for additional kWh $12.00 per month Summer: $0.0650 per kWh Winter: $0.0550 per kWh $20.00 per month Summer: $7.70 per kW, but not less than $385.00 Winter: $6.90 per kW, but not less than $345.00 Summer: $0.0380 per kWh Winter: $0.0290 per kWh $0.008 per kWh for all kWh in excess of 400 kWh per kW Curtailable Power Credit Available to customers with demand exceeding 50 kW; contact the Energy Services Manager for details Guard Light Service Customer Charge: $7.50 per lamp Experimental Interruptible Power Service Contact the Energy Services Manager for Details &.4 Water Rates (last base rate increase 10/1/01) Conservation Water Rates (effective 6/1/97) Residential Only - Effective on Billings June 1 - September 30 0 to 24,000 gallons 24,000 through 39,000 gallons 39,000 through 59,000 gallons Over 60,000 gallons Inside City Per 1.000 gallons $2.13 $2.50 $3.50 $4.50 Outside City Per 1.000 gallons $2.48 $2.90 $4.10 $5.25 Wastewater Rates (last increase 10/1/01) Customer Charge: $11.75 per month Cost per 1,000 gallons: $2.70 Residential based on winter average water use Commercial charges are actual usage Garbage Rates (last increase 10/1/00) All customers inside City limits must pay garbage. All customers outside City limits who receive City utilities and live on a City garbage route may select City garbage pickup. Sales Tax on Garbage Service: Residential and Commercial Inside City Limits: 7.75% Outside City Limits: 6.25% Residential Rate: Inside City Limits - $11.75 (includes recycling) Outside City Limits - $14.15 Non -Residential Rate: Varies - Rates will be set by type, amount and frequency of service. Stormwater Drainage Fees (last increase 10/1/98) All residential water customers within the city limits must pay a monthly charge of $2.25. Non-residential water customers within the city limits must pay $2.25 per unit (2,088 square feet) which is calculated on the total square footage of impervious cover on the property. A proposed increase to $2.90 per unit will be implemented in November 2001 to fund cost of providing services. 223 Customer Charge Inside City Outside City 3/4 inch meter $16.50 per month $21.80 per month 1 inch meter $23.00 per month $27.00 per month 1 1/2 inch meter $29.50 per month $35.00 per month 2 inch meter $48.00 per month $56.00 per month 3 inch meter $181.50 per month $211.50 per month 4 inch meter $231.00 per month $269.50 per month 6 inch meter $346.50 per month $404.50 per month 8 inch meter $462.00 per month $539.00 per month Cost per 1,000 gallons: $2.13 $2.48 Conservation Water Rates (effective 6/1/97) Residential Only - Effective on Billings June 1 - September 30 0 to 24,000 gallons 24,000 through 39,000 gallons 39,000 through 59,000 gallons Over 60,000 gallons Inside City Per 1.000 gallons $2.13 $2.50 $3.50 $4.50 Outside City Per 1.000 gallons $2.48 $2.90 $4.10 $5.25 Wastewater Rates (last increase 10/1/01) Customer Charge: $11.75 per month Cost per 1,000 gallons: $2.70 Residential based on winter average water use Commercial charges are actual usage Garbage Rates (last increase 10/1/00) All customers inside City limits must pay garbage. All customers outside City limits who receive City utilities and live on a City garbage route may select City garbage pickup. Sales Tax on Garbage Service: Residential and Commercial Inside City Limits: 7.75% Outside City Limits: 6.25% Residential Rate: Inside City Limits - $11.75 (includes recycling) Outside City Limits - $14.15 Non -Residential Rate: Varies - Rates will be set by type, amount and frequency of service. Stormwater Drainage Fees (last increase 10/1/98) All residential water customers within the city limits must pay a monthly charge of $2.25. Non-residential water customers within the city limits must pay $2.25 per unit (2,088 square feet) which is calculated on the total square footage of impervious cover on the property. A proposed increase to $2.90 per unit will be implemented in November 2001 to fund cost of providing services. 223 Utility Deposit Requirements and Service Charges Residential Deposit - None with qualifying letter of credit or $100 (Cash, Check, or Credit Card) Non -Residential Deposit - 1/6 Estimated Annual Bill (Cash, Check, Credit Card or Letter of Credit from a bank) Late Payment - 10% Insufficient Check Charge - $15.00 Disconnect Service Charge for Delinquent Bill or Insufficient Check - $20.00 Meter Reread Charge at Customer's Request - $10.00 Temporary Service (5 days) - $35.00 New or Transfer Account Charge - $25.00 plus $25.00 during non -business hours or same day connections Meter Test - At Cost Credit Cards: Discover, VISA and MasterCard accepted 224 ORDINANCE NO. Z ORI ` S b AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS, ADOPTING THE CENTURY PLAN - ANNUAL OPERATING PLAN ELEMENT FOR THE ENSUING FISCAL YEAR BEGINNING OCTOBER 1, 2001, AND ENDING SEPTEMBER 30, 2002, IN ACCORDANCE WITH CHAPTER 102, LOCAL GOVERNMENT CODE; APPROPRIATING THE VARIOUS AMOUNTS THEREOF; ADOPTING THE ANNUAL AMENDMENT TO THE CENTURY PLAN; ADOPTING COUNCIL AMENDMENTS; REPEALING CONFLICTING ORDINANCES AND RESOLUTIONS; INCLUDING A SEVERABILITY CLAUSE; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Charter of the City of Georgetown, Texas, was amended by vote of the people in April, 1986 such that comprehensive planning was established as a continuous and ongoing governmental function; and WHEREAS, the City Council did, on March 8, 1988, adopt by Ordinance Number 880097 the Georgetown Century Plan - Policy Plan as the Comprehensive Plan for the City pursuant to Section 1.08 of the City Charter, and WHEREAS, Chapter 4 -Administration of the Policy Plan establishes the means of implementing, revising, and amending adopted elements of the Century Plan; and WHEREAS, the City Manager of the City of Georgetown has submitted to the City Council a proposed Annual Operating Plan element ("Plan") of the Century Plan of the revenues of said City and expenses of conducting the affairs thereof and providing a complete financial plan for the ensuing fiscal year, beginning October 1, 2001, and ending September 30, 2002, and which said Proposed Plan has been compiled from detailed information obtained from the several departments and offices of the City; and WHEREAS, the City Council has received said City Manager's Proposed Plan and a copy of such Proposed Plan and all supporting schedules have been filed with the City Secretary of the City of Georgetown; and WHEREAS, in accordance with Section 102.006 of the Texas Local Government Code, a public hearing was held on September 11, 2001 concerning such Proposed Plan; and such hearing was held giving all interested taxpayers an opportunity to be heard for or against any item or amount therein; and 2,00l/02 Annual Operating Plan Ordinance No. 1—i�id J Page 1 of 4 P.\AGENDA000l\budge6Budget Adoption Ordinance doc 225 WHEREAS, the City Council of the City of Georgetown is of the opinion that the Proposed Plan should be approved and adopted as the City's Annual Operating Plan element as amended for the ensuing fiscal year; and WHEREAS, the City Council has reviewed all adopted ends, means, and Functional Plans to develop the Proposed Plan and adoption of the Annual Operating Plan shall constitute an Annual Amendment to those elements; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCU- OF THE CITY OF GEORGETOWN, TEXAS, THAT: SECTION 1. The facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct, and are incorporated by reference herein and expressly made a part hereof, as if copied verbatim. The City Council hereby finds that this ordinance implements the following policy of the Century Plan - Policy Plan Element: 1. Finance Policy End 14.0, which states: "All municipal operations are conducted in an efficient business -like manner and sufficient financial resources for both current and future needs are provided", and further finds that the enactment of this Ordinance is not inconsistent or in conflict with any other Century Plan Policies, as required by Section 2.03 of the Administrative Chapter of the Policy Plan. SECTION 2. The Proposed Plan of the revenues of the City of Georgetown and expenses of conducting the affairs thereof, providing a financial plan for the ensuing fiscal year beginning October 1, 2001, and ending September 30, 2002, as submitted to the City Council by the City Manager of said City, and the same is in all things adopted and approved as amended per Exhibit "A" as the Annual Operating Plan of the current revenues and expenses as well as fixed charges against said City for the fiscal year beginning October 1, 2001, and ending September 30, 2002. Exhibit "A" is the Plan distributed to Council members August 28, 2001, incorporated by reference herein. 2001/02 Annual operating Plan ordinance No. 2,00/ -J 6 Page 2 of 4 P:\AGFNDA\200l\budget\Budget Adoption Ordinaoce.doc E' * SECTION 3. The amounts indicated for the following funds are hereby appropriated for payments of expenditures and payments of the individual funds: Fund Appropriations Airport Fund $ 1,436,294 General Debt Service 2,183,398 Electric Funds 25,062,609 Facilities Maintenance Fund 551,881 Fleet Management Fund 1,305,329 General Capital Projects 6,970,000 General Fund 17,524,112 Information Services Fund/ 983,714 Irrigation Fund 961,350 Joint Services Fund 4,514,476 Sanitation Fund 2,596,039 Special Revenue Funds 772,250 Stormwater Drainage Funds 987,065 Wastewater Funds 8,029,005 Water Funds 13,639,804 Total for 2001/02 $87,51 SECTION 4. Adoption of this ordinance authorizes the City Manager to transfer monies set aside for salary adjustments and employee merit increases in the various operating funds to departments as needed for these purposes. SECTION 5. Adoption of this Ordinance shall constitute the Annual Amendment to the following adopted functional plan elements and shall establish a new effective date for these elements: Airport Master Plan Land Intensity Plan Parks and Recreation Plan Economic Development Strategic Plan Facilities and Services Plan Urban Design Plan Transportation and Utilities Plan SECTION 6. All ordinances and resolutions, or parts of ordinances and resolutions, in conflict with this Ordinance are hereby repealed, and are no longer of any force and effect. 2001/02 Annual Operating Plan Ordinance No. Page 3 of 4 P:\AGENDA\2oo1\budget\Budget Adoption Ordinance.doc 227 SECTION 7. If any provision of this Ordinance or application thereof to any person or circumstance, shall be held invalid, such invalidity shall not affect the other provisions, or application thereof, of this Ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this Ordinance are hereby declared to be severable. SECTION 8. The Mayor is hereby authorized to sign this Ordinance and the City Secretary to attest. This Ordinance shall become effective upon adoption of its second and final reading by the City Council of the City of Georgetown, Texas. PASSED AND APPROVED on First Reading on the 11th day of September, 2001. PASSED AND APPROVED on Second Reading on the 25th day of September, 2001. ATTEST: THE CITY OF GEORGETOWN: Sandra Lee y: MaryEllen Kersch City Secretary Mayor APPROVED AS TO FORM: Vatncia Carls Brown & Carls 2001102 Annual Operating Plan Ordinance No. ZOO/ Page 4 of 4 P: �AGPNDA000Dbudget\Budget Adoption Ordinance.doc 228 ORDINANCE NUMBER 2001 ` S AN ORDINANCE AMENDING CITY OF GEORGETOWN, CODE OF ORDINANCES § 2.08.010 ADMINISTRATIVE DIVISIONS AND DEPARTMENTS; PROVIDING A SEVERABILITY CLAUSE; AND SETTING AN EFFECTIVE DATE. WHEREAS, the City Council has reviewed the proposed 2001/02 Annual Operating Plan Element of the Georgetown Century Plan and the Administrative Division and Department revisions contained therein; and WHEREAS, the City Council of the City of Georgetown, Texas deems it necessary to amend § 2.08.010 of the City of Georgetown Code of Ordinances entitled "Administration", "Administrative Divisions and Departments". NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS, THAT: SECTION 1. The facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct, and are incorporated by reference herein and expressly made a part hereof, as if copied verbatim. The City Council hereby finds that this ordinance implements the following policy of the Century Plan - Policy Plan Element: 1. Finance Policy End 14.0, which states: "All municipal operations are conducted in an efficient business -like manner and sufficient financial resources for both current and future needs are provided", and further finds that the enactment of this ordinance is not inconsistent or in conflict with any other Century Plan Policies, as required by Section 2.03 of the Administrative Chapter of the Policy Plan. SECTION 2. The City of Georgetown Code of Ordinances, Chapter 2, Administration, § 2.08.010, Administrative Divisions and Departments, is hereby amended to read as follows: § 2.08.010. Administrative Divisions and Departments. There are hereby established the following administrative divisions and departments of the City: Amend Divisioas/Deparmxnts 2001/02 ordinance No. Z ' Sr Page 1 of 3 P_v+G0WA=1w dgpdBudtK Ad= Dt-DTLdo< 229 Georgetown Utility Systems Division: Administration Energy Services (Electric) Systems Engineering Transportation Services (Stormwater Drainage & Streets) Water Services (Wastewater & Water & Pumps Maintenance) Planning and Development Division: Administration Current Planning Long-range Planning Inspection Services Economic Development Division: Administration Convention & Visitors Bureau Finance and Administration Division: Accounting Administration Facilities Maintenance (including Internal Service Fund) Fleet Management (including Internal Service Fund) Municipal Court Purchasing & Properties Utility Office (Sanitation) Fire Services Division: Administration Operations Prevention & Community Analysis Information Resources Division: Information Resources Operations (including Internal Service Fund) Management Services Division: City Council City Manager's Office Legal Services Human Resources General Government Contracts Airport Animal Services Public Library Sanitation Amend Divwons/Depattments 2001!02 Ordinance No. Z 00 Page 2 of 3 eAGENDA1200t%wdtd6mc«•AdninDW4kV-4- 230 Parks and Recreation Services: Parks Maintenance (Cemetery) Recreation (Special Programs) Police Services Division: Administrative Services Bureau Field Operations Bureau Support Services Bureau SECTION 3. In the event any section, paragraph; subdivision, clause, phrase, provision sentence or part of this ordinance or the application of same to any person or circumstance shall for any reason be adjudged invalid or held unconstitutional, by a court of competent jurisdiction, it shall not affect, impair, or invalidate the remainder of this ordinance which shall be given full force and effect. SECTION 4. This ordinance shall become effective October 1, 2001 upon adoption by the City Council of the City of Georgetown, Texas. PASSED AND APPROVED on First Reading on the 11th day of September, 2001. PASSED AND APPROVED on Second Reading on the 25th day of September, 2001. ATTEST: THE CITY OF GEORGETOWN: Sandra By: MaryEllen Kersch City Secretary Mayor AP OVED AS TO FORM: Patricia Carls Brown & Carls Amend DivisionO)epanments 2MM ordinance No. 0001 -5:5— Page S.5— Page 3 of 3 p: MGENDA1200I%wke Zudga-AQmmDiv-DCp 231 ORDINANCE NUMBER 2 o0 /-. 54 AN ORDINANCE LEVYING A TAX RATE FOR THE CITY OF GEORGETOWN FOR THE TAX YEAR 2001; PROVIDING A SEVERABILITY CLAUSE; AND SETTING AN EFFECTIVE DATE. WHEREAS, the City of Georgetown, Texas is an incorporated Home Rule city dependent upon taxes to provide its citizens with services; and WHEREAS, the City of Georgetown, Texas published the required notices on August 26, 2001 and September 9, 2001 and conducted a public hearing on September 6, 2001; and WHEREAS, the City Council finds it necessary to levy taxes for the 2001/02 fiscal year for the City of Georgetown, Texas; and NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS, THAT: SECTION 1. The facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct, and are incorporated by reference herein and expressly made a part hereof, as if copied verbatim. The City Council hereby finds that this ordinance implements the following policy of the Century Plan - Policy Plan Element: 1. Finance Policy End 14.0, which states: "All municipal operations are conducted in an efficient business -like manner and sufficient financial resources for both current and future needs are provided', and further finds that the enactment of this ordinance is not inconsistent or in conflict with any other Century Plan Policies, as required by Section 2.03 of the Administrative Chapter of the Policy Plan. SECTION 2. The City Council of the City of Georgetown (the "City Council") hereby finds that all of the prerequisites to the levying of a tax rate for this City for the year 2001, (including, without limitation, certifications, notices, submittals, and public hearings) as required by law have been complied with. Levy Tax Rate 7001,02 Ordinance No. "' 001 • ! 1 Page 1 of 2 \\GMWN-ZDATAMZWSIONVVMNCEWIAB GFNDA\200fVN4dZu4dTax levORD.docy 232 SECTION 3. The City Council does hereby levy and adopt the tax rate on $100 valuation for the tax year 2001 as follows: $.19449 for the purpose of maintenance and operation .11259 for the principal and interest on debt of this city 0708 total tax rate SECTION 4. If any section, paragraph, clause, phrase, or provision of this Ordinance shall be adjudged invalid or held unconstitutional, the same shall not affect the validity of this Ordinance as a whole or any part or provision thereof other than the part so declared to be invalid or unconstitutional. SECTION 5. This Ordinance shall become effective upon adoption of its second and final reading by the City Council of the City of Georgetown, Texas. PASSED AND APPROVED on First Reading on the 11th day of September, 2001. PASSED AND APPROVED on Second Reading on the 25th day of September, 2001. ATTEST: THE CITY OF GEORGETOWN: Sandra Lee By: MaryEllen Kersch City Secretary Mayor APPROVED AS TO FORM: Patricia CaLrls Brown & Carls Levy Tax Rate 2001/02 Ordinance No. Z OOI — S -1 Page 2 of 2 \WMWN-2VIATA!\DMSION FRMNCEITXARE2'ACFIJDA\200IWu4eMuddct Tac I^y ORD.dx7 233 Advisory Boards and Commissions In addition to the permanent advisory boards and commissions listed, the Council also appoints temporary advisory committees from time to time to address specific, short term issues. The 2001 Membership of Advisory Boards & Commissions include: Airport Board Advisory. Studies and makes recommendations to the City Council regarding operations and facility improvements of the municipal airport. Ensures that the municipal airport is efficiently and adequately meeting the needs of the City and the air transportation industry. Penny Burt Wallis Grabowsky Dennis Daley John Olson Jerry Fye Glenn Watkins Zoning Board of Adjustment. Hears and decides appeals that allege that there was an error in any order, requirement, decision, or determination made by a City administrative officer, department, or board. Also acts on applications that are submitted for a variance or a special exception to City zoning regulations. Thomas Bennett Joseph Pondrom Sheila Johnson Patrick Walsh Claude Proctor Tom Nichols 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. David Galloway Robert Jacobson Farrell Prewitt Billy Strickland John Gavurnik Cheryl Nunn Neal Russell Roger Stuth Tom Norrell Lloyd Potts Jim Schiller Economic Development Commission. Makes recommendations to the City Council regarding the economic development goals, strategies and policies for the City of Georgetown. Gordon Baker David Hayes F. Scott LaGrone Jack Pittman Mark (liven Paula Boggs William Jones David McLaughlin Ann Snell Tim Harris Kathryn Heidemann Johnny Lacy Will Moore Daniel Vasquez Clark Thurmond Georgetown Convention & Visitors Board. Develops and advises the City Council on plans to promote convention business and tourism in Georgetown. Scherry Chapman Kenneth Mellender Martha Watkins Lorraine Crowley Judith Ryan Rusty Winkstern Gael Dillard Suzanna Pukys Georgetown Enrichment Corporation. Formerly known as the Georgetown 4B Corporation, is a development corporation used to enhance funding for public infrastructure and other community improvements. This corporation is currently dormant, however, could be utilized at any given time at the discretion of the Council. Jimmie Darland Milton Ritter James Timmons Bryan Guilbeau Warren Robb 234 John Kirby Larry Swofford Historic Preservation Commission. Adopts regulations and restrictions for the preservation of historical places and areas of historical significance. Also establishes criteria for granting or denying requests for alterations to buildings in established historical districts. Clare Easley James Dillard James Fowler Thomas Langley John Treuhardt Rick Zinsmeyer Joe Burke Audrey McDonald Karalei Nunn Housing Authority Board. Establishes policy and reviews operations of subsidized housing in Georgetown. Jose Gonzalez Patricia Chalaire Joe Warren Bob Horick Fran Carlson Edward Konetchy Library Advisory Board. Makes recommendations regarding the development of the book collection, programming, and other services provided by the Georgetown Public Library. Samuel Arant Dorothy Hagen Judy Parks Zora Evans Carol Parsonage Georgene Richaud Don Willhouse Ema Fielder Claire Vogler Main Street Advisory Board. Makes recommendations to the City Council regarding the promotion, maintenance, and encouragement of the civic, social, commercial, tourist and economic welfare of the historic downtown central business district of Georgetown. Judith Manriquez Patty Eason David Hayes Glenda Overfelt Virginia Stubbs Daniel Vasquez James Bryant Boyd Parks and Recreation Board. Recommends, to the City Council, uses of parkland and parks/recreational facilities and improvements in programs, activities, and facilities to meet community recreation needs and interests. Richard Brown Wesley Kidd Liz Mealy Douglas Blackard David Rinn Tracy Dubcak Jean Houck John Philpott Brenna Nedbalek Planning & Zoning Commission. Studies and reviews plans and recommends to City Council action to be taken in regard to City growth and development and comprehensive community planning. Also, makes recommendations and acts as a hearing board on zoning requests. Drafts new development regulations and conducts periodic review of plans and regulations. Marjorie Herbert Richard Glasco Patrick Walsh Christopher Adnesen Robert Seamans Gabe Sansing Audrey McDonald Williamson County & Cities Health District. Advises state, county and local elected officials on the status of puDuc health matters in Williamson County. Lettie Lee, Georgetown (remaining members appointed by County Commissioners Court) - Margaret Fink, Round Rock Katherine Galloway, Cedar Park Scholley Bubenik, Taylor 235 Vernon O'Rourke, Commissioners Court Mary Faith Sterk, Commissioners Court Karen Wilson, Director of Health District �E Oj? G � O titi � v O� 1� ED This page intentionally left blank. 236