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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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:
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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.
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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.
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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.
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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
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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
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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.
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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/
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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
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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
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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
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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
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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
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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
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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
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Vernon O'Rourke, Commissioners Court
Mary Faith Sterk, Commissioners Court
Karen Wilson, Director of Health District
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