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-
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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
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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
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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.
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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
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