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HomeMy WebLinkAbout01 - Introduction and Table of Contents`DEU "COMMUNITY OF OPPORTUNITY" ANNUAL BUDGET CITY OF GEORGETOWN, TEXAS [Lei• ` 1 • 1 ANNUAL BUDGET CITY OF GEORGETOWN A N N U A L B U D G E T Fiscal Year September 1, 1988 thr0ugh September 30, 1989 rFA Tire Kennedy COUNCIL MEMBERS Barbara Pearce Luther Laubach Mike McMaster Ercel Brashear Doak Fling ACTING CITE" MANAGER Hartley Sappington Glenn Reynolds -1- illklyvuo Title Page...~.~.......~~~~~~~~....~~~~~... l Tab leofContents .~...~~~.~.~.~~,~~~~~,,,,~,~, 3 Budget Message. ~......~~..~..~~~~~~~~~~..~~~. 7 Organization Chart. ~~.....~~...~~.~.~.~~~.~..~.I3 List of Principal City Officials. .~..~~......~........l4 Description of the Budget Process 15 Budget Calendar ..~.~.~~...~...~~...~.~....~..l6 SUMMARIES AND CHARTS Explanation ofBudgetary Basis. .~~~~.......~...~..~..l9 Expenditure Control ..~.....~..~~...~...~~......2O Summary of Cash Flow Statements for All Funds ...............2l Bar Graph of Budgeted Revenues. .......~...~..........22 Bar Graph of Budgeted Expenditures. .....~~~_..~.~~~....23 GENERAL FUND Narrative, ... ......~.~.....~...~....~.....25 Cash Flow Statement..~.~......~.......~~~.~~~~.......29 Line Item Detail of Revenues. ...~.~.......~~~...~.~.3O Line Item Detail of Expenditures. .~~..~.~~~~~~~...~..~32 Bar Graph of Budgeted Revenues, ......~.~~~~~~....~...33 Bar Graph of Budgeted Expenditures, ...~.~...~~.~.~.....34 Budget Summaries Non Departmental Appropriations Transfer. . . . . . . ~ ~ ~ ~ . ~ ~ . . . ~ . ~ . . ~ ~ ~ ~ ^ ^ ^ ~ ^ . . 35 General Government General Government.* . . . . ~ . ~ ~ . 00 ~ ~ ~ ~ ~ ~ ~ ~ ~ . ~ ~ ^ . . 36 Administration. , . ~ ~ ~ . . ~ . . ~ . ~ ~ . . ~ ~ . ~ to ~ ~ . ~ ~ ~ . . 37 Legal.......... . . . ~ . ~ . . . . . . ~ . ~ . ~ . ~ . . ~ ~ ~ ~ ^ ~ ~ ~ 38 Finance and Administration Administration. . . . ~ . , , ~ ~ ~ , , , ~ , , , ~ , , ~ , ~ , , , , , ~ 39 Accounting, . ~ ~ . . ~ . ~ . . . . ~ . ~ . . ~ ~ . ~ . ~ . . ~ . ~ . . . 40 Revenue Of fice ~ . . . . . . ~ ~ ~ . ~ ~ ~ ~ . . . ~ . ~ . . . . ~ . ~ . . 41 Community Services Streets . . . ~ ~ ~ ~ . . ~ ~ ~ ~ ~ ~ ~ ~ ~ Is ~ ~ ~ ~ ~ ~ ~ . ^ . ~ . . . 42 Parks. . . . ~ ~ ~ ~ ~ ~ ~ ~ ~ ^ ^ ~ ^ ^ ~ ~ ~ ~ ~ ~ ~ ^ ~ ^ ^ ^ ~ ^ ~ ~ 43 Administration and Personnel, . . . . ~ ~ ~ ~ . . ~ ~ ~ ~ ~ ~ ~ . ~ . ~ ~ 44 Library. . ~ . ~ . . ~ ~ ~ . ~ . ~ ~ ~ . . . ~ ~ ~ . . ~ ~ . ~ . . . ~ . 45 Municipal Court . . . . ~ . ~ . . ~ ~ . . . ~ ~ . ~ ~ ~ . ~ ~ . . . . . . 47 Recreation. . . ~ . ~ ~ . . ~ ~ . . ~ ~ ~ ~ . ~ . ~ ~ ~ . . . ~ ~ . . . . 49 Development and Planning Administration. ~ ~ . ON ~ . . ~ ~ ~ . . ~ ~ . ~ ~ ~ ~ ~ ~ ~ . ^ . ~ ~ . ~ 50 Planning, . . . . . ~ . ~ . . . . ~ ~ ~ ~ ~ ~ ~ . . ~ . ~ . . ~ ~ ^ . . . 53 Building Inspection . . ~ . 0 0 0 0 6 ~ 0 0 9 61 ~ 0 0 0 0 ~ 0 0 0 0 0 0 0 54 BUDGET CITY OF GEORGETOWN ANNUAL TABLE OF CONTENTS (Continued) Public Safety Fire ....~~...........~~~~~.~.........~.55 Emergency Management. ...~~..~.~..~...~~~.~.....56 Police* ~~.........................~....~57 Code Enforcement. ......~......~~..,...,,,,~~,59 Programs, Projects and Capital Improvements a a a 0 0 0 0 a 61 UTILITY FUND Narrative ....~~..~......~......~~....~....G3 Cash Flow Statement ..........~....~............66 Line Item Detail of Revenues. .....~.~.....~.........67 Line Item Detail of Expenditures. ....~..~~~..~........88 Bar Graph ofBudgeted Revenues. ....~~...~~......~....89 Bar Graph ofBudgeted Expenditures. ..~...~...~.........7O Budget Summaries Transfers Out . ~ . . . . . . . . . . . . . . ~ . . . . . . . . . . . ~ . 71 Public Utilities Administration . . . . . ~ . ~ . . ~ ~ . . . . . . . . ~ 72 Engineering . . . ~ . . . . . . . . . . . . . . ~ . ~ ~ ~ . ~ . ~ . . ~ . 73 UtilityContracts . . . . ~ . . ~ . . . . . . . . . . . . . ~ . . . ~ . ~ 74 Electrical. . . . . ~ . . . . . . . . . ~ . . . ~ . . ~ . . . . . . ~ . ~ 75 Pomp Maintenance~ . . . . . ~ . . . . ~ . . . . . . . ~ . . . . . . . . . 76 Water Distribution. ~ . . ~ . . . . . . . . . ~ . . ~ . ~ . ~ . . . . . . 77 Lake Water Treatment Plant, . . . . ~ ~ ~ . . ~ . . . ~ . . . . . . . . . 78 Wastewater Collection ~ . ~ . . . ~ . . . . . . . . . . . . . . ~ . . . . 79 Park Water Treatment Plant. . . . . . . . . . . . . . . . . . . . . . . . 80 Wastewater Treatment Plant. ~ . . . . ~ . . . ~ . ~ . . . . . . . . . ~ . 81 Engineering Support and Inspection, . . . . . . . . . . . . . . . . . . . 82 Customer Service. . . . ~ ~ ~ . . ~ . ~ . ~ . ~ . ~ . . . . . . . . . . . 83 Purchasing and Properties . ~ ~ . . . . . . ~ . . . . . . . . . . . . . ~ 84 utility Office~ . . . . . . . . . . . . . . . . ~ . . . . . . . . . . . . 85 Sanitat ion~ . . . . . . . ~ . . . . . . . . . . . ~ . . ~ . . . . ~ . . . 87 Facilities Maintenance. . . . . . . . . . ~ ~ . . . . . . . . . . . . . . 88 Service Center. . . ~ . . . . . . . . . ~ ~ ~ ~ . . . . . . . . . . . . . 89 Programs, Projects and Capital Improvements 0 0 0 0 a 0 0 # 0 0 a 0 0 0 90 AIRPORT FUND Narrative .....~..~............~.....~.....9l Cash Flow Statement. ..~............~~.~.~......92 Line Item Detail of Revenues. .......~~.....~.~......93 Budget Summaries Airport Administration. . . . . . . . . . . . . . ~ . . . . ~ . . . . . . 94 Airport Terminal Operations 95 SPECIAL REVENUE FUND Narrative ~..~...~~.~...~~~.~~~~~~~..~.~~..97 Cash Flow Statement .~...~...~.~...~.~~~..~....~R9 Line Item Detail of Revenues. ~....~.~..~~...........IOO Budget Snmmaries~~...........~...~.~~.......~.101 Hotel/Motel ......~..............~.........lO2 Programs, Projects and Capital Improvements ~...........~..~lO4 TABLE OF CONTENTS (Continued) GENERAL CAPITAL PROJECTS FUND Narrative, ~~~~.~.~.~~..~..~.~~..~~.~..~...lO5 Cash Flow Statement ..~...~~ ~ .~...... ..~ ..~.. .0~106 Line Item Detail of Revenues. ..~~.~~~~ ~~ . ~.~~ ~~ ~. .~~lO7 UTILITY CAPITAL PROJECTS FUND Narrative . . . . . . ~ ~ . to ~ ~ . . . . ~ ~ . . . ~ . ~ . . . . . ~ . ~ 1109 Cash Flow Statement. . ~ . . . . ~ ~ ~ ~ . . ~ . . ~ . ~ . ~ ~ . ~ . ~ ~ .11O Line Item Detail of Revenues . . . . . . ~ . ~ . ~ . . . ~llI Utility Capital Projected Projects. . . . . . ~ ~ . . . . . . . ~ ~ ~ . . .112 Utility Capital Projects Program Water System Improvements . . . . . . . . . ~ ~ . . . ~ . . ~ . . . ~ . ~I13 Sewage System Improvements, . . . ~ . ~ ~ ~ ~ ~ ~ . . to ~ . ~ . ~ . ~ ~ .113 Electrical Systems. . . . . ~ . . . ~ ~ . ~ . . . . ~ ~ . ~ ~ . ~ ~ . . ~I14 General . . . . . ~ . . . . . . . ~ . . . . ~ . . ~ . ~ . . ~ . . . . ~ ~114 GENERAL DEBT SERVICE FUND Narrative~.~.........~......~~.~~..~~..~~.115 Cash Flow Statement ..................~.~.....~.Il6 Summary ofDebt Service ........~...........~~....lI7 Schedules of Bond Maturities and Interest . . . ~ . . . . . . . . . . ~ . .118 UTILITY DEBT SERVICE FUND Cash Flow Statement .~~....~.~~~~~~~..~~~~..~~..l25 8uommaryofDebtSecvice~....~.~~.~,Glee ~~~~..~....l26 Schedules of Bond Maturities and Interest ~ ~ ~ ~ ~ ~ ~ ~ ~ . . ~ . . . . ~127 DIVISION SUMMARY Division Budgets, ~..~..~.~.~..~.~...~~~~^~....l33 Bar Graph of Division Budgeted Expenditures . a 0 0 & 0 6 0 & 0 a 0 0 0 0 .135 APPENDICES Assumptions Behind Key Revenue Estimates. ~ . ~ ~ ~ . ~ ~ ~ ~ ~ ~ . ~ . . .137 Consultants and Advisors. ~ . . . . . . . . ~ . . . . ~ ~ ~ ~ ~ ~ ~ . ~ . .I39 Capitalization Policy . ~ ~ . . . ~ ~ ~ . . ~ . ~ ~ ~ ~ ~ ~ ~ ~ ~ . . . . .140 Budget Ordinance. ~ ~ . . ~ . ~ . ~ . . ~ ~ ~ ~ ~ ~ ~ ~ ~ . ~ ~ ~ ~ . . . .143 Tax Rata Ordinance. . ~ ~ . ~ . ~ ~ ~ ~ ~ . ~ . ~ ~ . ~ . ~ ~ ~ ~ . ~ ~ . .146 Property Tax Rates Per $lOO of Assessed Value . . . . . . . ~ ~ ~ ~ ~ ~ ~ .147 Glossary. . . . . ~ ~ ~ . . . ~ . ~ ~ . ~ ~ ~ ~ ~ . . . ~ ^ ~ ~ ~ ~ ^ . . .148 -5- A-1 GEORG Fes, '2.V "COMMUNITY OF OPPORTUNITY" October 1988 Honorable Mayor and Members of the City Council City of Georgetown, Texas This letter transmits to you the 1988/89 Budget as adopted by the City Council. The 1988/89 Budget is for the thirteen month period September 1, 1988 through September 30, 1989. This one-time thirteen month transition period was mandated by the Charter Amendment approved earlier this year, FINANCIAL PICTURE 1. The ad valorem tax rate for 1988 was not increased over the 1987 rate. It is below the "effective rate". 2. Head count was reduced to a total of 186 from the 196 total approved in 1987/88, 3. Several departments have been consolidated. The Public Works Division was eliminated with public service functions being placed in the Community Services Division. A Public Utilities Division was established to administer the utility operations. 4, Capital outlays are budgeted only as present resources permit. 5. Wastewater rates have been increased slightly. Even with this increase, the City offers utilities at among the lowest rates in the area, Council Contingency line items are included in the General and Utility Funds. Amounting to $269,131 and $298,888 respectively, these budgets will allow the Council some flexibility in meeting unexpected requirements or to increase the ending fund balances if not spent. All rates, fees and other charges providing revenue to the General Fund remain unchanged except for the broadening of the sales tax to include telecommunications. THE CITY OF GEORGETOWN POST OFFICE BOX 409 GEORGETOWN, TEXAS 78627-0409 TELEPHONE 512/863-5533 AN EQ UA L OPPORTUNITY EMPL 0 YER GENERAL FUND Overall average monthly revenue for the General Fund is budgeted to decrease over that of the prior year. The projected beginning fund balance is budgeted to be decreased during the fiscal year because budgeted expenditures exceed budgeted revenues. However, the required minimum fund balance of $500,000 will be preserved. Expenditures have been maintained at the minimum required to provide city services. However, a significant improvement in service is provided for in the budgeted increase of four police officers to provide an additional one officer coverage for two daily shifts. The council contingency was increased from $100,000 to $269,131, UTILITY FUND Rates for electrical services are budgeted to be increased only to allow the direct pass-through of the City's wholesale cost of power purchased from LCRA. Water rates are not budgeted to change during the current fiscal year. Wastewater rates increased September 1, 1988 but remain well below that required to make that segment self-sufficient. City staff is drawing specifications to contract for third party sanitation pick-up with the goals of no reduction in service, no increase in rates and elimination of the required fund subsidy of that city service. The City will continue to bill for sanitation service and will retain a percentage of the funds collected. AIRPORT FUND The Municipal Airport continues to be accounted for as an enterprise fund. Fees for service provided pay for the cost of operation. Airport Fund profits are transferred to the Special Revenue Fund to provide the City's matching share of FAA grants for capital improvements. SPECIAL REVENUE FUND A variety of programs are administered out of the Special Revenue Fund including cemetery improvements, mapping projects, tourism efforts from hotel/motel tax receipts, automation of the library, and the Century Plan. New to this fund in this budget year are expenditures of all outside grants expected to be received for airport improvements, the fluoridation project, police grants and a community development block grant. All funds relating to these.activities are accounted for in strict accordance with the restrictions placed upon their use. T GENERAL CAPITAL PROJECTS The City will continue its Street and Drainage Improvements Program as funding permits. Bonds for Fire improvements and Library 'issued earlier are budgeted to be fully disbursed. In addition, several re -roofing projects are scheduled. UTILITY CAPITAL PROJECTS A total of $4,358,400 is budgeted for sewer, water, electric and other utility projects. A major extension of utility service along the south I.H. 35 corridor highlights the commitment of the City Council to the economic expansion of the City. GENERAL DEBT SERVICE FUND The budget for the General Debt Service Fund is virtually unchanged from the previous year. No new debt will be issued in the budget year. The fund balance is budgeted to be drawn down approximately $96,000 since, over the past several years, it has risen above required levels. Because of the draw -down, the portion of the property tax rate allocated to debt service was reduced with a corresponding increase in the rate allocated to the General Fund. UTILITY DEBT SERVICE FUND No significant change in the interest and principal payments over the prior year are budgeted. The Utility Fund will complete some required additions to the "reserves" of the Utility Debt Service Fund in fiscal 1989. Such expenditures are required by the bond ordinances. CONC.T.TT IRTON Please keep two reminders in mind as this document is reviewed: 1. The 1988/89 Budget is for thirteen months, and 2. Figures shown as "1987/88 Estimated Actual" are subject to year-end audit. The budget process is the one time each year when all levels of the City's operations are examined in detail, debated and justified. The budget, as adopted, reflects the results of the Council's and staff's effort to maintain quality and efficient service while controlling costs. This process received the thoughtful input and consideration of the citizens of Georgetown, their City Council and City staff. This budget is the end product of that process. Respectfully submitted, 91 Hartley Sap t Acting City Manager Glenn I. Reynolds Director of Finance and Administration -�3�- ANNUAL CITY OF GEORGETOWN ORGANIZATION City of Georgetown September , 1988 CITY OF GEORGETOWN Est. 1848 A home Rule City CITY CHARTER CITIZENS CITY COUNCIL Mayor - T. Kennedy Councilpersons Pearce , McMaster , Laubauch Brashear and Fling CITY ATTORNEY CITY JUDGE APPOINTIVE BOARDS CITY SECRETARY D. Callander D. Higginbotham AND COMMISSIONS L. Willoughby ACTING CITY MANAGER H. Sappington Chief Executive and Administrative Officer SECRETARY PUBLIC UTILITIES DEVELOPMENT & PLANNING POLICE ADMINISTRATION J. BRIGGS E. Barry H. Anderson - Chief Division Director Division Director Division Director FINANCE & ADMINISTRATION SERVICES FIRE ADMINISTRATION L. Bunte - Chief G. Reynolds H. Sappington Division Director Division Director Division Director -�3�- ANNUAL BUDGET CITY OF GEORGETOWN I'l -r ml 7 T% 4"'" nm ^y 'm'r U 111 ULUAULIUWA PRINCIPAL CITY OFFICIALS ELECTED OFFICIALS Name Position C� Term Expires Tim Kennedy Mayor May 1990 Barbara Pearce Council Member (Mayor Pro tem) May 1989 Mike McMaster Council Member May 1989 Luther Laubach Council Member May 1989 Ercel Brashear Council Member May 1990 Doak Fling Council Member May 1990 APPOINTIVE OFFICIALS Name Position Don Higginbotham Municipal Judge Diane Callander City Attorney Leta Willoughby City Secretary ADMINISTRATIVE OFFICIALS Name Position Hartley Sappington Acting City Manager Glenn Reynolds Director of Finance & Administration Hartley Sappington Director of Community Services Ed Barry Director of Development and Planning Jim Briggs Director of Public Utilities Hugh Anderson III Director of Police Services Les Bunte Director of Fire Services -14- -15- ANNUAL BUDGET CITY OF GEORGETOWN DESCRIPTION OF THE BUDGET PROCESS On May 7., 1988, the citizens of Georgetown amended the City Charter to set the City's fiscal year as October 1st through September 30th. The City previously had a fiscal year beginning in September and ending in August. Therefore, the City has budgeted a transitional one-time thirteen month fiscal year beginning September 1, 1988 and ending September 30, 1989. The Charter requires that at least 30 days prior to the end of each fiscal year the City Manager must present a proposed budget for the Council's consideration, Upon receipt of the proposed budget, the Council orders a public hearing. The Charter requires that the Council adopt a budget no later than the 27th of the last month of the fiscal year. If it fails to do so, the City Manager's budget will be deemed to have been finally passed. The City of Georgetown does not have a formal budget department, but uses the Finance and Administration Division as such. The finance staff, with input from related departments,, prepares estimates of revenues and ending cash balances available for the coming year. This process starts in May of each year. Divisions are asked to submit their departmental budgets during June. In late June the finance staff meets with the City Manager and Division Directors to review their budget requests. After this initial review the finance staff and City Manager meet with the Budget Subcommittee of the Council to review the budget draft. During July the Council schedules several budget workshops and public hearings. The City Manager's proposed budget is submitted in late July. The Council then votes on the budget ordinance in August. -15- ANNUAL BUDGET ,- 1X13 WH DU IM . _IYAO BUDGET CALENDAR FOR FISCAL 1988-89 Date(s) Activity May 23 Budget packet and instructions delivered to divisions May 27 Budget accounting instructional meeting with department heads May 31 City Council Budget Subcommittee initial meeting June 3 Division Directors turn in revenue estimates June 9 City Council sets general budget policy direction June 10 Division Directors turn in departmental budget requests and capital projects requests June 13 - June 24 Compilation and preparation of City Manager's budget June 20 - June 24 Department organization and services review with new Council members and Subcommittee June 23 Council Budget Subcommittee discusses general budget direction and reviews revenue projections June 27 - July I City Manager reviews budget draft with divisions July 6 - July 8 Council Budget Subcommittee review of operating budget and rates July 12 Council Budget Workshop July 18 Council Budget Workshop July 22 City Manager's Budget filed with City Secretary for public view July 25 Council Budget Workshop August 2 Council Budget Workshop August 3 Calculation of effective tax rate August 4 Council Budget Subcommittee review of budget findings of the Council August 7 Publication of effective rate, schedules, and fund balances; submission of rate to governing body Continued -16- ®17-